Independent Training Standards Scheme And Register Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03947778

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,288		6,028

			6,288		6,028
CURRENT ASSETS
Stocks	5	400		400
Debtors	6	85,460		63,803
Cash at bank and in hand		487,432		561,061

		573,292		625,264
Creditors: Amounts Falling Due Within One Year	7	(59,462 )		(25,337 )

NET CURRENT ASSETS (LIABILITIES)			513,830		599,927

TOTAL ASSETS LESS CURRENT LIABILITIES			520,118		605,955

NET ASSETS			520,118		605,955

Income and Expenditure Account			520,118		605,955

MEMBERS' FUNDS			520,118		605,955

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Independent Training Standards Scheme And Register Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

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 Income and Expenditure Account.

On behalf of the board

Mrs Lynda Dopson Director	Mrs Kelly Conroy Director
07/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Independent Training Standards Scheme And Register Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03947778 . The registered office is 4 Millbanke Court,, Millbanke Way, Bracknell, Berkshire, RG12 1RP.

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.

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% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	2,024	3,485	17,858	23,367
Additions	-	2,356	-	2,356

As at 31 December 2025	2,024	5,841	17,858	25,723

Depreciation
As at 1 January 2025	1,469	3,219	12,651	17,339
Provided during the period	139	655	1,302	2,096

As at 31 December 2025	1,608	3,874	13,953	19,435

Net Book Value
As at 31 December 2025	416	1,967	3,905	6,288

As at 1 January 2025	555	266	5,207	6,028

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Independent Training Standards Scheme And Register Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Materials	400	400

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	40,371	46,830
Other debtors	45,089	16,973

	85,460	63,803

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	37,836	870
Taxation and social security	21,626	24,467

	59,462	25,337

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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