0 0 The National Logistics Academy Ltd 05482921 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the provison of training, apprenticeships and workforce development to large, levy paying national logistics employers through a nationwide network of specialist logistics training providers. Digita Accounts Production Advanced 6.30.9574.0 true true true 05482921 2025-01-01 2025-12-31 05482921 2025-12-31 05482921 core:CurrentFinancialInstruments 2025-12-31 05482921 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05482921 core:ParentEntities 2025-12-31 05482921 bus:SmallEntities 2025-01-01 2025-12-31 05482921 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05482921 bus:FilletedAccounts 2025-01-01 2025-12-31 05482921 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05482921 bus:RegisteredOffice 2025-01-01 2025-12-31 05482921 bus:Director1 2025-01-01 2025-12-31 05482921 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05482921 core:ParentEntities 2025-01-01 2025-12-31 05482921 1 2025-01-01 2025-12-31 05482921 countries:EnglandWales 2025-01-01 2025-12-31 05482921 2024-12-31 05482921 core:ParentEntities 2024-12-31 05482921 2024-01-01 2024-12-31 05482921 2024-12-31 05482921 core:CurrentFinancialInstruments 2024-12-31 05482921 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05482921 core:ParentEntities 2024-12-31 05482921 core:ParentEntities 2024-01-01 2024-12-31 05482921 2023-12-31 05482921 core:ParentEntities 2023-12-31 xbrli:pure iso4217:GBP

Registration number: 05482921

The National Logistics Academy Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The National Logistics Academy Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

The National Logistics Academy Ltd

(Registration number: 05482921)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 184,362 | 136,718
Cash at bank and in hand |  | 456,709 | 592,640
|  | 641,071 | 729,358
Creditors: Amounts falling due within one year | 5 | (94,901) | (208,069)
Net assets |  | 546,170 | 521,289
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 546,169 | 521,288
Shareholders' funds |  | 546,170 | 521,289

For the financial year ending 31 December 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 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 20 August 2026

......................................... Mr M A Currie Director

The National Logistics Academy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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:
C/O Mantra Learning Limited
Greengate
Manchester
M24 1RU

These financial statements were authorised for issue by the director on 20 August 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 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.

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.

The National Logistics Academy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

The company has been recharged staff costs by the parent company in respect of services provided to the company.

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 139,588 | 92,637
Other debtors | 40,862 | 29,081
Prepayments and accrued income | 3,912 | -
Amounts recoverable on long term contracts | - | 15,000
| 184,362 | 136,718

The National Logistics Academy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 33,843 | 38,294
Amounts owed to group undertakings | 6 | 47,316 | 79,284
Taxation and social security |  | 7,951 | 68,345
Accruals and deferred income |  | 5,791 | 22,146
|  | 94,901 | 208,069

6 | Related party transactions

Summary of transactions with parent

Mantra Learning Limited

Loans from related parties

2025 | Parent £ | Total £
At start of period | 79,284 | 79,284
Repaid | (31,968) | (31,968)
At end of period | 47,316 | 47,316

2024 | Parent £ | Total £
At start of period | 47,566 | 47,566
Advanced | 31,718 | 31,718
At end of period | 79,284 | 79,284

7 | Parent and ultimate parent undertaking

The company's immediate parent is Mantra Learning Limited, incorporated in England and Wales.
The ultimate controlling party is Mr M A Currie by virtue of his majority shareholding in the parent company.