CHERRY TRAINING LTD


Directors	Anne-Marie Mason
	David Mason


Registered Address	4 Roseberry Court
	Stokesley
	Middlesbrough
	TS9 5QT


Registered Number	11903880 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		8,874		9,818
			8,874		9,818
Current assets
Debtors		12,625		24,343
Cash at bank and on hand		76,554		62,780
		89,179		87,123
Creditors amounts falling due within one year	5	(83,726)		(86,585)
Net current assets (liabilities)			5,453		538
Total assets less current liabilities			14,327		10,356
Provisions for liabilities	6		(2,219)		(2,455)
Net assets			12,108		7,901
Capital and reserves
Called up share capital			2		2
Profit and loss account			12,106		7,899
Shareholders' funds			12,108		7,901

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2026, and are signed on its behalf by:

Anne-Marie Mason
Director
Registered Company No. 11903880

CHERRY TRAINING LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	5,621	14,497	20,118
Additions	-	1,275	1,275
At 31 March 26	5,621	15,772	21,393
Depreciation and impairment
At 01 April 25	1,114	9,186	10,300
Charge for year	902	1,317	2,219
At 31 March 26	2,016	10,503	12,519
Net book value
At 31 March 26	3,605	5,269	8,874
At 31 March 25	4,507	5,311	9,818

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	47,163	51,226
Taxation and social security	27,496	33,448
Other creditors	7,743	10
Accrued liabilities and deferred income	1,324	1,901
Total	83,726	86,585

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,219	2,455
Total	2,219	2,455