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Company Registration No. 04945107 (England and Wales)
Insurance Services Training Limited Unaudited accounts for the year ended 30 November 2025
Insurance Services Training Limited Unaudited accounts Contents
Page
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Insurance Services Training Limited Company Information for the year ended 30 November 2025
Directors
Mr P Peers Mr M I Watson
Company Number
04945107 (England and Wales)
Registered Office
Suite 212 Oakland House 21 Hope Carr Road Leigh Wigan WN7 3ET
Accountants
HHK Accountancy Services Ltd Suite 212 Oakland House 21 Hope Carr Road Leigh, Wigan WN7 3ET
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Insurance Services Training Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,736 
1,641 
Current assets
Debtors
68,476 
24,247 
Cash at bank and in hand
5,554 
58,910 
74,030 
83,157 
Creditors: amounts falling due within one year
(117,306)
(60,603)
Net current (liabilities)/assets
(43,276)
22,554 
Total assets less current liabilities
(41,540)
24,195 
Creditors: amounts falling due after more than one year
(9,951)
(36,108)
Net liabilities
(51,491)
(11,913)
Capital and reserves
Called up share capital
82 
82 
Profit and loss account
(51,573)
(11,995)
Shareholders' funds
(51,491)
(11,913)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by
Mr M I Watson Director Company Registration No. 04945107
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Insurance Services Training Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Insurance Services Training Limited is a private company, limited by shares, registered in England and Wales, registration number 04945107. The registered office is Suite 212 Oakland House, 21 Hope Carr Road, Leigh, Wigan, WN7 3ET.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2024
50,000 
At 30 November 2025
50,000 
Amortisation
At 1 December 2024
50,000 
At 30 November 2025
50,000 
Net book value
At 30 November 2025
- 
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Insurance Services Training Limited Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
12,412 
6,939 
19,351 
Additions
- 
583 
583 
At 30 November 2025
12,412 
7,522 
19,934 
Depreciation
At 1 December 2024
11,296 
6,414 
17,710 
Charge for the year
167 
321 
488 
At 30 November 2025
11,463 
6,735 
18,198 
Net book value
At 30 November 2025
949 
787 
1,736 
At 30 November 2024
1,116 
525 
1,641 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
68,476 
24,247 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
478 
VAT
32,181 
27,418 
Trade creditors
- 
3,101 
Taxes and social security
12,340 
29,606 
Accruals
72,785 
- 
117,306 
60,603 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
29,512 
34,224 
Loans from directors
(19,561)
1,884 
9,951 
36,108 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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