PROCESS SIMULATION AND OPERATOR TRAINING - Accounts to registrar (filleted)

REGISTERED NUMBER: 08641700 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

PROCESS SIMULATION AND OPERATOR TRAINING

CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Y Philip

REGISTERED OFFICE:

17 Colwyn Avenue

Perivale

Greenford

Middlesex

UB6 8JY

REGISTERED NUMBER:

08641700 (England and Wales)

ACCOUNTANTS:

Wilshers Accountancy Ltd

10-11 Heathfield Terrace

London

W4 4JE

FIXED ASSETS

Tangible assets

4

145,784

CURRENT ASSETS

Cash at bank

57,556

50,451

CREDITORS

Amounts falling due within one year

5

9,175

4,891

NET CURRENT ASSETS

48,381

45,560

TOTAL ASSETS LESS CURRENT
LIABILITIES

194,165

191,344

CAPITAL AND RESERVES

Called up share capital

102

Retained earnings

194,063

191,242

SHAREHOLDERS' FUNDS

194,165

191,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 September 2026 and were signed by:

Y Philip - Director

1.	STATUTORY INFORMATION

PROCESS SIMULATION AND OPERATOR TRAINING CONSULTING 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2025

and 31 August 2026

145,785

4,798

150,583

DEPRECIATION

At 1 September 2025

and 31 August 2026

-

4,799

NET BOOK VALUE

At 31 August 2026

145,785

(1

)

145,784

At 31 August 2025

145,785

(1

)

145,784

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

93

(1,243

)

Other creditors

9,082

6,134

9,175

4,891