Empowerment Training Centre Ltd.

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 11280979

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		187,055		116,466

			187,055		116,466
CURRENT ASSETS
Debtors	6	41,679		90,090
Cash at bank and in hand		31,491		23,909

		73,170		113,999
Creditors: Amounts Falling Due Within One Year	7	(135,393 )		(93,278 )

NET CURRENT ASSETS (LIABILITIES)			(62,223 )		20,721

TOTAL ASSETS LESS CURRENT LIABILITIES			124,832		137,187

NET ASSETS			124,832		137,187

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			124,732		137,087

SHAREHOLDERS' FUNDS			124,832		137,187

For the 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.

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 Reid

Director

22/07/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Empowerment Training Centre Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11280979 . The registered office is Seven Grange Lane, Pitsford, Northampton, Northamptonshire, NN6 9AP.

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.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. 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:

Freehold	20% Straight Line
Leasehold	20% Straight Line
Plant & Machinery	20% Straight Line
Motor Vehicles	20% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

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Empowerment Training Centre Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	11,000	-	11,000

As at 31 March 2026	11,000	-	11,000

Amortisation
As at 1 April 2025	-	11,000	11,000

As at 31 March 2026	-	11,000	11,000

Net Book Value
As at 31 March 2026	11,000	(11,000 )	-

As at 1 April 2025	11,000	(11,000 )	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2025	-	36,526	96,548	62,135
Additions	-	33,211	-	-

As at 31 March 2026	-	69,737	96,548	62,135

Depreciation
As at 1 April 2025	6,250	6,177	66,661	3,333
Provided during the period	-	107,126	(66,661 )	21,169

As at 31 March 2026	6,250	113,303	-	24,502

Net Book Value
As at 31 March 2026	(6,250 )	(43,566 )	96,548	37,633

As at 1 April 2025	(6,250 )	30,349	29,887	58,802


	Fixtures & Fittings	Total
	£	£
Cost
As at 1 April 2025	8,438	203,647
Additions	154,729	187,940

As at 31 March 2026	163,167	391,587

Depreciation
As at 1 April 2025	4,760	87,181
Provided during the period	55,717	117,351

As at 31 March 2026	60,477	204,532

...CONTINUED

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Empowerment Training Centre Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	102,690	187,055

As at 1 April 2025	3,678	116,466

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	41,679	90,090

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	21,732	31,611
Trade creditors	5,142	4,963
Bank loans and overdrafts	(393 )	8,224
Other creditors	91,717	4,824
Taxation and social security	17,195	43,656

	135,393	93,278

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	21,732	31,611

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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