Elite Training Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09751037

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,389		51,134

			53,389		51,134
CURRENT ASSETS
Debtors	5	120,233		60,589
Cash at bank and in hand		45,864		62,640

		166,097		123,229
Creditors: Amounts Falling Due Within One Year	6	(25,437 )		(102,038 )

NET CURRENT ASSETS (LIABILITIES)			140,660		21,191

TOTAL ASSETS LESS CURRENT LIABILITIES			194,049		72,325

Creditors: Amounts Falling Due After More Than One Year	7		(7,108 )		(20,313 )

NET ASSETS			186,941		52,012

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			185,941		51,012

SHAREHOLDERS' FUNDS			186,941		52,012

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Elite Training Group Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr K Baldwin

Director

20 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Elite Training Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09751037 . The registered office is 19 St. Christophers Way, Pride Park, Derby, Derbyshire, DE24 8JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Motor Vehicles	25% RB
Fixtures & Fittings	15% RB
Computer Equipment	25% RB

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Elite Training Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	49,571	34,905	53,101	28,218	165,795
Additions	1,063	-	10,661	1,564	13,288

As at 31 August 2025	50,634	34,905	63,762	29,782	179,083

Depreciation
As at 1 September 2024	38,505	30,135	23,579	22,442	114,661
Provided during the period	2,789	1,193	5,249	1,802	11,033

As at 31 August 2025	41,294	31,328	28,828	24,244	125,694

Net Book Value
As at 31 August 2025	9,340	3,577	34,934	5,538	53,389

As at 1 September 2024	11,066	4,770	29,522	5,776	51,134

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	86,727	18,920
Other debtors	33,506	41,669

	120,233	60,589

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	82,955	14,169
Other creditors	(106,609)	75,460
Taxation and social security	49,091	12,409

	25,437	102,038

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Elite Training Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,108	20,313

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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