REGISTERED NUMBER: 04796196 (England and Wales)

FIBRE TRAINING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Raudsepp

Mrs T Pearcy

SECRETARY:

Mrs L Raudsepp

REGISTERED OFFICE:

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

REGISTERED NUMBER:

04796196 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,390

1,678

1,390

1,678

CURRENT ASSETS

Debtors

6

36,964

58,788

Cash at bank

32,803

47,375

69,767

106,163

CREDITORS

Amounts falling due within one year

7

69,301

94,322

NET CURRENT ASSETS

466

11,841

TOTAL ASSETS LESS CURRENT LIABILITIES

1,856

13,519

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,656

13,319

SHAREHOLDERS' FUNDS

1,856

13,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th July 2026 and were signed on its behalf by:

Mrs L Raudsepp - Director

Mrs T Pearcy - Director

1.	STATUTORY INFORMATION

Fibre Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2015, was amortised over a useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% straight line on cost

Computer equipment

-

25% straight line on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

20,000

AMORTISATION

At 1st April 2025

and 31st March 2026

20,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2025

3,645

11,463

15,108

Additions

-

515

515

At 31st March 2026

3,645

11,978

15,623

DEPRECIATION

At 1st April 2025

3,489

9,941

13,430

Charge for year

156

647

803

At 31st March 2026

3,645

10,588

14,233

NET BOOK VALUE

At 31st March 2026

-

1,390

1,390

At 31st March 2025

156

1,522

1,678

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

23,928

45,768

Other debtors

13,036

13,020

36,964

58,788

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

12,677

17,187

Taxation and social security

54,874

73,570

Other creditors

1,750

3,565

69,301

94,322

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The advances to the directors were repaid in full within 9 months of the year end.