Registration number: 04702411

Wiltshire Transport Training & Development Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Wiltshire Transport Training & Development Limited

Company Information

Directors

Mrs Wendy Margaret Rees Mr Nicholas Rees

Registered office

Hopton Park Industrial Estate Hopton Road Devizes Wiltshire SN10 2EX

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Wiltshire Transport Training & Development Limited

(Registration number: 04702411)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,223,530	757,943
Current assets
Debtors	6	378,580	435,851
Cash at bank and in hand		481,267	761,804
		859,847	1,197,655
Creditors: Amounts falling due within one year	7	(528,922)	(679,192)
Net current assets		330,925	518,463
Total assets less current liabilities		1,554,455	1,276,406
Creditors: Amounts falling due after more than one year	7	(37,238)	(35,275)
Provisions for liabilities		(232,471)	(164,484)
Net assets		1,284,746	1,076,647
Capital and reserves
Called up share capital		530	530
Capital redemption reserve		470	470
Retained earnings		1,283,746	1,075,647
Shareholders' funds		1,284,746	1,076,647

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:
 

Wiltshire Transport Training & Development Limited

(Registration number: 04702411)
Balance Sheet as at 31 March 2026 (continued)

......................................... Mrs Wendy Margaret Rees Director

......................................... Mr Nicholas Rees Director

Wiltshire Transport Training & Development Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hopton Park Industrial Estate
Hopton Road
Devizes
Wiltshire
SN10 2EX

These financial statements were authorised for issue by the Board on 8 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Wiltshire Transport Training & Development Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% straight line, 15% straight line, straight line over 6 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Wiltshire Transport Training & Development Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2025 - 21).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	116,372	148,191

Wiltshire Transport Training & Development Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	1,206,636	164,892	1,371,528
Revaluations	60,627	-	60,627
Additions	443,969	148,287	592,256
Disposals	(212,053)	(37,450)	(249,503)
At 31 March 2026	1,499,179	275,729	1,774,908
Depreciation
At 1 April 2025	548,734	56,281	605,015
Charge for the year	96,830	19,541	116,371
Eliminated on disposal	(149,244)	(20,764)	(170,008)
At 31 March 2026	496,320	55,058	551,378
Carrying amount
At 31 March 2026	1,002,859	220,671	1,223,530
At 31 March 2025	649,332	108,611	757,943

6

Debtors

Current	2026 £	2025 £
Trade debtors	212,285	326,812
Prepayments	115,266	109,039
Other debtors	51,029	-
	378,580	435,851

7

Creditors

Creditors: amounts falling due within one year

Wiltshire Transport Training & Development Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

7	Creditors (continued)

	2026 £	2025 £
Due within one year
Trade creditors	109,576	71,716
Taxation and social security	56,614	197,885
Accruals and deferred income	4,487	5,949
Other creditors	358,245	403,642
	528,922	679,192

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	37,238	35,275

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	37,238	35,275