REGISTERED NUMBER: 08770318 (England and Wales)

PROFESSIONAL DEVELOPMENT AND TRAINING

LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S P Gildersleve

SECRETARY:

Mrs P Gildersleve

REGISTERED OFFICE:

14 Enterprise Way

Yaxley

Peterborough

PE7 3WY

REGISTERED NUMBER:

08770318 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

Commerce House

18 West Street

Bourne

Lincolnshire

PE10 9NE

FIXED ASSETS

Tangible assets

3

92,034

62,170

CURRENT ASSETS

Debtors

4

188,532

194,720

Cash at bank

582,809

521,013

771,341

715,733

CREDITORS

Amounts falling due within one year

5

263,769

324,546

NET CURRENT ASSETS

507,572

391,187

TOTAL ASSETS LESS CURRENT LIABILITIES

599,606

453,357

PROVISIONS FOR LIABILITIES

20,759

15,543

NET ASSETS

578,847

437,814

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

578,747

437,714

SHAREHOLDERS' FUNDS

578,847

437,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

S P Gildersleve - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 December 2024

19,005

40,336

45,170

104,511

Additions

17,711

22,470

7,416

47,597

At 30 November 2025

36,716

62,806

52,586

152,108

DEPRECIATION

At 1 December 2024

8,036

4,139

30,166

42,341

Charge for year

2,772

10,537

4,424

17,733

At 30 November 2025

10,808

14,676

34,590

60,074

NET BOOK VALUE

At 30 November 2025

25,908

48,130

17,996

92,034

At 30 November 2024

10,969

36,197

15,004

62,170

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

187,582

184,258

Other debtors

950

10,462

188,532

194,720

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

28,436

104,355

Taxation and social security

229,374

217,798

Other creditors

5,959

2,393

263,769

324,546