BDG_Training_Consultancy_Limited_30_Nov_2025_companies_house_set_of

BDG Training Consultancy Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of BDG Training Consultancy Limited

Year ended

30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BDG Training Consultancy Limited for the year ended 30 November 2025 which comprise the statement of income and retained earnings, statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of BDG Training Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated 1 April 2026. Our work has been undertaken solely to prepare for your approval the financial statements of BDG Training Consultancy Limited and state those matters that we have agreed to state to the board of directors of BDG Training Consultancy Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BDG Training Consultancy Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that BDG Training Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BDG Training Consultancy Limited. You consider that BDG Training Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BDG Training Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thomas Nock Martin Limited

Chartered Accountants

5 Hagley Court South

The Waterfront

Brierley Hill

West Midlands

DY5 1XE

United Kingdom

Date:

12 August 2026

BDG Training Consultancy Limited

Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,629		1,642
Current assets
Debtors	6	3,646		16,835
Cash at bank and in hand		4,214		10,977
		7,860		27,812
Creditors: amounts falling due within one year	7	(12,655	)	(10,848	)
Net current (liabilities)/assets		(4,795	)	16,964
Total assets less current liabilities		(3,166	)	18,606
Creditors: amounts falling due after more than one year	8	(1,456	)	(5,728	)
Net (liabilities)/assets		(4,622	)	12,878
Capital and reserves
Called up share capital		100		100
Profit and loss account		(4,722	)	12,778
Shareholders (deficit)/funds		(4,622	)	12,878

For the year ending

30 November 2025

, 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 financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

12 August 2026

, and are signed on behalf of the board by:

Paul Jonathon Denaro

Director

Company registration number:

10475761

BDG Training Consultancy Limited

Notes to the Financial Statements

Year ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

2 Batemans Lane

Wythall

Birmingham

West Midlands

B47 6NG

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the Director that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis the Director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Turnover

Turnover represents training services supplied, net of Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	25% straight line
Office equipment	33.33% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and trade creditors, other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 December 2024	6,623
Additions	1,086
Disposals	(3,311	)
At 30 November 2025	4,398
Depreciation
At 1 December 2024	4,981
Charge	555
Disposals	(2,767	)
At 30 November 2025	2,769
Carrying amount
At 30 November 2025	1,629
At 30 November 2024	1,642

6 Debtors

	2025	2024
	£	£
Trade debtors	536	10,430
Other debtors	3,110	6,405
	3,646	16,835

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,271	4,272
Trade creditors	1,585	741
Taxation and social security	1,367	4,512
Other creditors	5,432	1,323
	12,655	10,848

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	1,456		5,728

9 Operating leases

	2025	2024
The company as lessee
	£	£
Later than 1 year and not later than 5 years	10,434	-

10 Director's advances, credit and guarantees

The Director had an overdrawn loan account at the 1 December 2024 of £5,610 which was repaid on the 23 March 2025.

11 Dividends

At the time the dividend was paid the director was not aware there were insufficient profits available for distribution and the director acknowledges that no further dividends can be distributed until there are sufficient profits available for that purpose.