REGISTERED NUMBER: 11112067 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CORAM CONSTRUCTION TRAINING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N J Coram

REGISTERED OFFICE:

32 The Square

Gillingham

Dorset

SP8 4AR

REGISTERED NUMBER:

11112067 (England and Wales)

ACCOUNTANTS:

Andrews and Palmer

Chartered Accountants

32 The Square

Gillingham

Dorset

SP8 4AR

FIXED ASSETS

Tangible assets

4

1,115,311

622,468

CURRENT ASSETS

Debtors

5

69,138

316,619

Cash at bank

23,021

70,244

92,159

386,863

CREDITORS

Amounts falling due within one year

6

244,946

257,792

NET CURRENT (LIABILITIES)/ASSETS

(152,787

)

129,071

TOTAL ASSETS LESS CURRENT LIABILITIES

962,524

751,539

CREDITORS

Amounts falling due after more than one year

7

(313,278

)

(239,011

)

PROVISIONS FOR LIABILITIES

9

(80,409

)

(47,044

)

NET ASSETS

568,837

465,484

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

568,737

465,384

SHAREHOLDERS' FUNDS

568,837

465,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

N J Coram - Director

1.	STATUTORY INFORMATION

Coram Construction Training Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 December 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 January 2024.

Turnover

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

Tangible fixed assets

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

Freehold property

-

at varying rates on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Freehold buildings together with integral features are depreciated on a straight line basis over 50 years from the date at which brought into use. Freehold land is not depreciated.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

434,291

594,546

1,028,837

Additions

428,948

185,143

614,091

Disposals

-

(70,000

)

(70,000

)

At 31 December 2025

863,239

709,689

1,572,928

DEPRECIATION

At 1 January 2025

-

406,369

406,369

Charge for year

13,265

92,474

105,739

Eliminated on disposal

-

(54,491

)

(54,491

)

At 31 December 2025

13,265

444,352

457,617

NET BOOK VALUE

At 31 December 2025

849,974

265,337

1,115,311

At 31 December 2024

434,291

188,177

622,468

Included in cost of land and buildings is freehold land of £ 200,000 (2024 - £ 200,000 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

60,949

39,556

Other debtors

-

744

Prepayments

8,189

276,319

69,138

316,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

9,684

8,263

Hire purchase contracts

43,487

-

Trade creditors

7,015

31,703

Tax

9,377

48,903

Social security and other taxes

4,967

2,434

VAT

707

4,102

Other creditors

5,455

1,114

Directors' current accounts

151,642

151,788

Accrued expenses

12,612

9,485

244,946

257,792

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

11,105

9,684

Bank loans - 2-5 years

41,840

37,577

Bank loans more 5 yr by instal

171,556

191,750

Hire purchase contracts

88,777

-

313,278

239,011

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

171,556

191,750

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

234,185

247,274

Hire purchase contracts

132,264

-

366,449

247,274

Hire purchase balances are secured on the asset to which they relate.

Bank borrowings are secured by way of fixed and floating charges in favour of Barclays Bank.

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

80,409

47,044

Deferred

tax

£

Balance at 1 January 2025

47,044

Charge to Income Statement during year

33,365

Balance at 31 December 2025

80,409

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

11.	FIRST YEAR ADOPTION

As explained in the Accounting Policies note 2, the company has transitioned from FRS105 to FRS102 1A.The transition has resulted in adjustments to the previously reported equity and profit for the year as set out in the separate statements, Reconciliation of Equity and Reconciliation of Profit. The adjustments are in respect only of deferred taxation arising on timing differences in respect of accelerated capital allowances.