Alford Training Limited

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

Registered number: 07770337

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		96,374		80,725

			96,374		80,725
CURRENT ASSETS
Debtors	5	412,598		344,257
Cash at bank and in hand		200,346		62,240

		612,944		406,497
Creditors: Amounts Falling Due Within One Year	6	(85,255 )		(161,377 )

NET CURRENT ASSETS (LIABILITIES)			527,689		245,120

TOTAL ASSETS LESS CURRENT LIABILITIES			624,063		325,845

PROVISIONS FOR LIABILITIES
Deferred Taxation			(16,525 )		-

NET ASSETS			607,538		325,845

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Profit and Loss Account			597,538		315,845

SHAREHOLDERS' FUNDS			607,538		325,845

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Alford Training 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 Profit and Loss Account.

On behalf of the board

Mr Roland Alford

Director

27/07/2026

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

1. General Information

Alford Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07770337 . The registered office is Alford House, Epsom Square , White Horse Business Park, Trowbridge , Wiltshire , BA14 0XG.

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, excluding discounts, rebates, value added tax and other sales taxes.

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	15% on reducing balance
Fixtures & Fittings	33% on cost and 33% reducung balance
Computer Equipment	25% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

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Alford Training Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	72,215	38,849	5,328	116,392
Additions	20,644	14,621	1,168	36,433

As at 31 December 2025	92,859	53,470	6,496	152,825

Depreciation
As at 1 January 2025	9,260	22,355	4,052	35,667
Provided during the period	11,848	8,466	470	20,784

As at 31 December 2025	21,108	30,821	4,522	56,451

Net Book Value
As at 31 December 2025	71,751	22,649	1,974	96,374

As at 1 January 2025	62,955	16,494	1,276	80,725

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	87,828	176,983
Other debtors	44,025	85,996

	131,853	262,979
Due after more than one year
Amounts owed by group undertakings	280,745	81,278

	412,598	344,257

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	49,425	57,547
Other creditors	24,852	103,830
Taxation and social security	10,978	-

	85,255	161,377

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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Alford Training Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions

During the period loans were made to the following group companies:

	2025	2024
	£	£
Alford Technologies	(280,745)	(55,278)


	(280,745)	(55,278)

This balance is included in Debtors

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