Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit And Loss Account

for the Period Ended 30 November 2025

Balance sheet

As at 30 November 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable by the company for course sponsorship and delegate attendance fees, exclusive of VAT where applicable and net of refunds and discounts. Delegate fee income is recognised when the relevant course is delivered. Sponsorship income is recognised when the related sponsorship obligations have been fulfilled, normally when the sponsored course is delivered. Amounts received before the relevant course takes place are deferred. Where BookCPD collects delegate fees on behalf of the company, the gross course fees are included in turnover and BookCPD commissions and transaction charges are recorded separately as expenses.

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 2. Employees

  	2025
  Average number of employees during the period	1