Company registration number 02463943 (England and Wales)
WEB TRAINING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
WEB TRAINING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
WEB TRAINING LIMITED (REGISTERED NUMBER: 02463943)
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,073
-
0
Investment property
4
1,000,000
997,515
1,002,073
997,515
Current assets
Debtors
5
38,497
39,474
Cash at bank and in hand
118,238
103,262
156,735
142,736
Creditors: amounts falling due within one year
6
(3,095)
(3,519)
Net current assets
153,640
139,217
Total assets less current liabilities
1,155,713
1,136,732
Creditors: amounts falling due after more than one year
7
(675,163)
(661,857)
Provisions for liabilities
(84,141)
(82,748)
Net assets
396,409
392,127
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
8
393,404
392,312
Distributable profit and loss reserves
2,905
(285)
Total equity
396,409
392,127
WEB TRAINING LIMITED (REGISTERED NUMBER: 02463943)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 July 2026
Mr W L Lang
Director
WEB TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Web Training Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11A Farmdale Avenue, Rochester, Kent, United Kingdom, ME1 3HU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the rental income provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably

- It is probable that the company will receive the consideration due under the contract

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

WEB TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss. Investment properties are not subject to depreciation.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
WEB TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 April 2025
-
0
Additions
2,618
At 31 March 2026
2,618
Depreciation and impairment
At 1 April 2025
-
0
Depreciation charged in the year
545
At 31 March 2026
545
Carrying amount
At 31 March 2026
2,073
At 31 March 2025
-
0
4
Investment property
2026
£
Fair value
At 1 April 2025
997,515
Revaluations
2,485
At 31 March 2026
1,000,000

Investment property comprises properties at fair value of £1,000,000. The fair value of the investment property has been arrived at by the directors best estimates.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
38,497
39,474
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
3,095
3,519
WEB TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
675,163
661,857

The bank loan is secured by way of a fixed and floating charge and contains a negative pledge.

8
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
392,312
395,066
Non distributable profits in the year
1,092
(2,754)
At the end of the year
393,404
392,312
9
Director's transactions

Within other debtors is an overdrawn director's loan account balance of £33,321 (2025: £34,384). There is no interest charged on this loan.

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