FRAMEWORKS TRAINING AND SAFETY SERVICES LTD


Directors	O'BRIEN, Wayne Alan
	WATSON, Gary Alan


Registered Address	Peel Green House Liverpool Road
	Eccles
	Manchester
	M30 7LP


Registered Number	10987455 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,553		3,084
			3,553		3,084
Current assets
Debtors	4	35,517		49,044
Cash at bank and on hand		16,251		7,807
		51,768		56,851
Creditors amounts falling due within one year	5	(33,780)		(32,962)
Net current assets (liabilities)			17,988		23,889
Total assets less current liabilities			21,541		26,973
Creditors amounts falling due after one year	6		(502)		(3,534)
Net assets			21,039		23,439
Capital and reserves
Called up share capital			100		100
Profit and loss account			20,939		23,339
Shareholders' funds			21,039		23,439

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 5 October 2026, and are signed on its behalf by:

WATSON, Gary Alan
Director
Registered Company No. 10987455

FRAMEWORKS TRAINING AND SAFETY SERVICES LTD

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

1.	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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 (%)
	Fixtures and fittings	20
	Office Equipment	20

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	7,882	7,882
Additions	1,358	1,358
At 31 March 26	9,240	9,240
Depreciation and impairment
At 01 April 25	4,798	4,798
Charge for year	889	889
At 31 March 26	5,687	5,687
Net book value
At 31 March 26	3,553	3,553
At 31 March 25	3,084	3,084

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	12,011	27,394
Other debtors	23,506	21,650
Total	35,517	49,044

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,104	-
Taxation and social security	29,367	30,302
Other creditors	-	1,160
Accrued liabilities and deferred income	1,309	1,500
Total	33,780	32,962

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	502	3,534
Total	502	3,534

7.	Related party transactions
	By virtue of common directorship and shareholding Frameworks Social Enterprises CIC is a related party. At the balance sheet date Frameworks Social Enterprises CIC owed the company £21,650.