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Company Registration No. 06616293 (England and Wales)
Greenbaum Training And Consultancy Limited Unaudited accounts for Filing with the Registrar for the year ended 30 June 2026
Greenbaum Training And Consultancy Limited Unaudited accounts for Filing with the Registrar Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Greenbaum Training And Consultancy Limited Statement of financial position as at 30 June 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
63,845
61,385
Current assets
Debtors
44,877
35,523
Cash at bank and in hand
101,248
113,316
146,125
148,839
Creditors: amounts falling due within one year
(75,244)
(89,987)
Net current assets
70,881
58,852
Total assets less current liabilities
134,726
120,237
Provisions for liabilities
Deferred tax
6
(16,919)
(16,267)
Net assets
117,807
103,970
Capital and reserves
Called up share capital
100
100
Profit and loss account
117,707
103,870
Shareholders' funds
117,807
103,970
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by
Malcolm Greenbaum Director Company Registration No. 06616293
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Greenbaum Training And Consultancy Limited Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Greenbaum Training And Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 06616293. The registered office is 1 Princes Close, Edgware, Middlesex, HA8 7QB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised based on the sales value of services provided in the accounting period. The turnover shown in the profit and loss account represents amounts invoiced relating to training, consultancy and aircraft hire in the accounting period and excludes value added tax. There were no un-invoiced amounts of services provided at the end of the accounting period.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill) are included at cost less accumulated amortisation. Goodwill - Goodwill was acquired by the company upon incorporation in 2008 and was amortised at a rate of 25% per annum to nil by 2012.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line over 3, 4, 5, 10 & 12 years - depending on asset
Computer equipment
Straight Line over 3, 4, & 10 years - depending on asset
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Greenbaum Training And Consultancy Limited Notes to the Accounts for the year ended 30 June 2026
Pension costs
The company makes contributions to the private pension scheme of one of the directors. The annual contributions payable are charged to the profit and loss account.
4
Intangible fixed assets
Total
£
Cost
At 1 July 2025
15,000
At 30 June 2026
15,000
Amortisation
At 1 July 2025
15,000
At 30 June 2026
15,000
Net book value
At 30 June 2026
-
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 July 2025
93,981
Additions
12,922
At 30 June 2026
106,903
Depreciation
At 1 July 2025
32,596
Charge for the year
10,462
At 30 June 2026
43,058
Net book value
At 30 June 2026
63,845
At 30 June 2025
61,385
6
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
16,919
16,267
2026
2025
£
£
Provision at start of year
16,267
14,645
Charged to the profit and loss account
652
1,622
Provision at end of year
16,919
16,267
7
Transactions with related parties
At 30 June 2026 there were loans owing to directors of £4,146 (2025: £11,728). The loans are repayable on demand at the discretion of the directors.
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Greenbaum Training And Consultancy Limited Notes to the Accounts for the year ended 30 June 2026
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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