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Straight A Training Limited

Registered Number
03723031
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

Straight A Training Limited
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Mathew James Nutt
| Jayne Raftery

Registered Address | Unit 4 City Limits
| Danehill
| Reading
| RG6 4UP

Registered Number | 03723031 (England and Wales)

Straight A Training Limited
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 7,646 |  |  |  | 9,061
|  |  |  | 7,646 |  |  |  | 9,061
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 15,156 |  |  |  | 19,741 |  |
Cash at bank and on hand |  | 76,948 |  |  |  | 137,713 |  |
|  | 92,104 |  |  |  | 157,454 |  |
Creditors amounts falling due within one year | 6 | (28,469) |  |  |  | (62,695) |  |
Net current assets (liabilities) |  |  |  | 63,635 |  |  |  | 94,759
Total assets less current liabilities |  |  |  | 71,281 |  |  |  | 103,820
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (1,692)
Provisions for liabilities | 8 |  |  | (1,912) |  |  |  | (2,265)
Net assets |  |  |  | 69,369 |  |  |  | 99,863
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 69,359 |  |  |  | 99,853
Shareholders' funds |  |  |  | 69,369 |  |  |  | 99,863

- The company was entitled to exemption from audit for this reporting period 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.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2026, and are signed on its behalf by:
Jayne Raftery Director
Mathew James Nutt Director Registered Company No. 03723031

Straight A Training Limited
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to the profit and loss account in the period to which they relate.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows;

|  | Reducing balance (%)
| Fixtures and fittings | 20
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss on a straight-line basis over the period of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 17 |  | 18

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 10,063 |  | 52,018 |  | 62,081
| Additions | - |  | 497 |  | 497
| At 31 March 26 | 10,063 |  | 52,515 |  | 62,578
| Depreciation and impairment
| At 01 April 25 | 9,727 |  | 43,293 |  | 53,020
| Charge for year | 67 |  | 1,845 |  | 1,912
| At 31 March 26 | 9,794 |  | 45,138 |  | 54,932
| Net book value
| At 31 March 26 | 269 |  | 7,377 |  | 7,646
| At 31 March 25 | 336 |  | 8,725 |  | 9,061

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 15,156 |  | 19,741
| Total | 15,156 |  | 19,741

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,253 |  | 10,723
| Bank borrowings and overdrafts | 1,676 |  | 10,000
| Taxation and social security | 19,540 |  | 41,972
| Total | 28,469 |  | 62,695

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,692
| Total | - |  | 1,692

8. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,912 |  | 2,265
| Total | 1,912 |  | 2,265

9. | Operating lease commitments
--- | ---
| At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £34,760.52 (2025 – £48,471.67).

10. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Mathew James Nutt | 7,595 |  | 5,273 |  | 7,896 |  | 4,972
| Jayne Raftery | 12,145 |  | 9,882 |  | 11,844 |  | 10,183
|  | 19,740 |  | 15,155 |  | 19,740 |  | 15,155

| The outstanding amounts are repayable on demand, have no set repayment terms and are subject to interest at the HMRC official rate.