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Registered number: 09970153
QDL Training Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
QDL Training Limited
Contents
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
QDL Training Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09970153
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 215 270
215 270
CURRENT ASSETS
Debtors 5 57,362 27,999
Cash at bank and in hand 3,000 7,326
60,362 35,325
Creditors: Amounts Falling Due Within One Year 6 (49,335 ) (26,010 )
NET CURRENT ASSETS (LIABILITIES) 11,027 9,315
TOTAL ASSETS LESS CURRENT LIABILITIES 11,242 9,585
PROVISIONS FOR LIABILITIES
Deferred Taxation - (51 )
NET ASSETS 11,242 9,534
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 11,232 9,524
SHAREHOLDERS' FUNDS 11,242 9,534
Page 1
Page 2
QDL Training Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Timothy Brown
Director
30/07/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
QDL Training Limited
Statement of Changes in Equity
For The Year Ended 31 October 2025
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2023 10 18,746 18,756
Profit for the year and total comprehensive income - 25,778 25,778
Dividends paid - (35,000) (35,000)
As at 31 October 2024 and 1 November 2024 10 9,524 9,534
Profit for the year and total comprehensive income - 1,708 1,708
As at 31 October 2025 10 11,232 11,242
Page 3
Page 4
QDL Training Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
QDL Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09970153 . The registered office is 40 Hillview Road, Sutton, United Kingdom, SM1 3NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial Statements are prepar«l in sterling, which is the functional Currency Of the company. Monetary amounts in these financial statements are rounded to the nearest E.
The Company has taken advantage Of the exemption under section 399 Of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost o using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
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QDL Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, there coverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
2.7. Controliing Party
Quality Driving Limited is the ultimate parent company, a company registered in the UK.
2.8. Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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QDL Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 2,538
As at 31 October 2025 2,538
Depreciation
As at 1 November 2024 2,268
Provided during the period 55
As at 31 October 2025 2,323
Net Book Value
As at 31 October 2025 215
As at 1 November 2024 270
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 28,364 12,068
Amounts owed by group undertakings 28,988 15,923
Other debtors 10 8
57,362 27,999
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,313 3,888
Other creditors 33,265 6,586
Taxation and social security 14,757 15,536
49,335 26,010
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
8. Related Party Transactions
At the year end, the company was owed a loan balance of £28,988 by Quality Driving Limited, the parent company (2024:£15,923) owed to the parent company). No interest was payable on this loan.
The company has taken advantage of the exemption available in accordance with FRS 102, section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
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