REGISTERED NUMBER: 06442097 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Inclusive Training Solutions Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr D R Pickard

Mr S Ramshaw

Mr G L Tomkins

REGISTERED OFFICE:

1056 Deer Park Road

Moulton Park

Northampton

Northamptonshire

NN3 6RX

REGISTERED NUMBER:

06442097 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

Chartered Accountants

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Tangible assets

4

-

1,470

CURRENT ASSETS

Debtors

5

68

42,146

Cash at bank

4,008

1,630

4,076

43,776

CREDITORS

Amounts falling due within one year

6

73,214

53,807

NET CURRENT LIABILITIES

(69,138

)

(10,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(69,138

)

(8,561

)

CREDITORS

Amounts falling due after more than one year

7

-

5,816

NET LIABILITIES

(69,138

)

(14,377

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(69,238

)

(14,477

)

SHAREHOLDERS' FUNDS

(69,138

)

(14,377

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr G L Tomkins - Director

Mr D R Pickard - Director

1.	STATUTORY INFORMATION

Inclusive Training Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

The financial statements are presented in Sterling (£) and cover the period to 31st December. The comparative is not entirely comparable as it covers a long period to 31st December to make the year end coterminous

Going Concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Computer equipment

-

50% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

4,408

DEPRECIATION

At 1 January 2025

2,938

Charge for year

1,470

At 31 December 2025

4,408

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,470

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

5,069

Amounts owed by group undertakings

-

28,420

Other debtors

68

8,657

68

42,146

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,782

10,000

Trade creditors

2,820

4,321

Amounts owed to group undertakings

54,233

1,845

Taxation and social security

286

11,650

Other creditors

10,093

25,991

73,214

53,807

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,816

8.	FINANCIAL RISK MANAGEMENT

The company does not have significant exposure to credit, liquidity and interest rate risks. These risks are limited by the company's financial management policies and practices described below:

Credit risk

The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at any early stage.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities.. Active management of the cash position is undertaken with future cash flows being reviewed to ensure that resources are available.

Interest rate risk

Interest rates are fixed and so risk associated with movement in the base rate is all but eliminated.

The company holds no derivative financial instruments at the year end.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

During the period, support costs totalling £14,710 (2024 - £25,159) were charged by related parties, these amounts were deemed to be market value. At the balance sheet date the company owed £2,279 (2024 - 3,677) in respect of these charges.

11.	ULTIMATE CONTROLLING PARTY

Goodwill Solutions (Holdings) CIC ia the parent company of Inclusive Training Solutions Limited, Goodwill Solutions (Holdings) CIC is a private company incorporated in England. The company's registered office address is 1056 Deer Park Road, Moulton Park, Northampton, NN3 6RX.