Registration number: 09543088

Agnitio Training & Consultancy Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Agnitio Training & Consultancy Limited

Company Information

Director

Mr Adrian Crowley

Registered office

Min Yr Afon Swn Y Nant Trimsaran Carmarthenshire SA17 4DY

Accountants

Wynne & Co Chartered AccountantsForestry House Brewery Road Carmarthen Carmarthenshire SA31 1TF

Agnitio Training & Consultancy Limited

(Registration number: 09543088)
Balance Sheet as at 30 April 2026

	Note	30 April 2026 £	30 April 2025 £
Fixed assets
Tangible assets	4	407	305
Current assets
Stocks	5	-	8,500
Debtors	6	2,224	4,686
Cash at bank and in hand		114,922	86,024
		117,146	99,210
Creditors: Amounts falling due within one year	7	(16,328)	(10,840)
Net current assets		100,818	88,370
Net assets		101,225	88,675
Capital and reserves
Called up share capital	8	1	1
Retained earnings		101,224	88,674
Shareholders' funds		101,225	88,675

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 July 2026
 

Agnitio Training & Consultancy Limited

(Registration number: 09543088)
Balance Sheet as at 30 April 2026

......................................... Mr Adrian Crowley Director

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 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:
Min Yr Afon
Swn Y Nant
Trimsaran
Carmarthenshire
SA17 4DY
Wales

These financial statements were authorised for issue by the director on 7 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current 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.

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
Office equipment	25% Straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	4,527	4,527
Additions	416	416
At 30 April 2026	4,943	4,943
Depreciation
At 1 May 2025	4,222	4,222
Charge for the year	314	314
At 30 April 2026	4,536	4,536
Carrying amount
At 30 April 2026	407	407
At 30 April 2025	305	305

5

Stocks

	30 April 2026 £	30 April 2025 £
Work in progress	-	8,500

6

Debtors

Current	30 April 2026 £	30 April 2025 £
Other debtors	2,224	4,686
	2,224	4,686

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	30 April 2026 £	30 April 2025 £
Due within one year
Accruals and deferred income	1,164	1,110
Other creditors	15,164	9,730
	16,328	10,840

8	Share capital

Allotted, called up and fully paid shares

	30 April 2026		30 April 2025
	No.	£	No.	£
Ordinary of £0.20 each	5	1	5	1

9

Dividends

Interim dividends paid

		30 April 2026 £		30 April 2025 £
Interim dividend of £100.00 per each Ordinary		800		500

Agnitio Training & Consultancy Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

10	Related party transactions

Loans to related parties

2026	Other related parties £	Total £
At start of period	4,686	4,686
Repaid	(2,606)	(2,606)
Interest transactions	144	144
At end of period	2,224	2,224

2025	Other related parties £	Total £
At start of period	5,701	5,701
Repaid	(950)	(950)
Interest transactions	(65)	(65)
At end of period	4,686	4,686

Terms of loans to related parties

Loan to family member, repayable over 42 months at a 1% interest rate.