REGISTERED NUMBER: 07125224 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

TIPTON TRAINING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Tipton

Dr P A Tipton

REGISTERED OFFICE:

C/O Christian Douglass

Accountants Limited

2 Jordan Street, Knott Mill

Manchester

M15 4PY

REGISTERED NUMBER:

07125224 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

14,317

13,264

Investments

5

3

3

14,320

13,267

CURRENT ASSETS

Stocks

12,000

12,000

Debtors

6

1,804,976

2,168,961

Cash at bank and in hand

146,877

95,729

1,963,853

2,276,690

CREDITORS

Amounts falling due within one year

7

1,499,597

1,261,209

NET CURRENT ASSETS

464,256

1,015,481

TOTAL ASSETS LESS CURRENT LIABILITIES

478,576

1,028,748

CREDITORS

Amounts falling due after more than one year

8

(4,703

)

(16,667

)

PROVISIONS FOR LIABILITIES

(3,580

)

(3,316

)

NET ASSETS

470,293

1,008,765

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

470,203

1,008,675

SHAREHOLDERS' FUNDS

470,293

1,008,765

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mrs S Tipton - Director

1.	STATUTORY INFORMATION

Tipton Training Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07125224 and its registered office is at 2 Jordan Street, Knott Mill, Manchester, M15 4PY.

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.

Preparation of consolidated financial statements

The financial statements contain information about Tipton Training Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Income in relation to training courses is recognised on successful delivery of the course. This policy results in deferred income.

Income in relation to commission is recognised on receipt.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

33% on cost

Dental equipment

-

20% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks include dentistry training products.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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 13 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Dental

Computer

fittings

equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2025

18,625

38,461

169,605

226,691

Additions

1,298

6,882

1,796

9,976

Disposals

(5,775

)

-

(149,477

)

(155,252

)

At 31 March 2026

14,148

45,343

21,924

81,415

DEPRECIATION

At 1 April 2025

18,503

34,730

160,194

213,427

Charge for year

325

3,457

5,141

8,923

Eliminated on disposal

(5,775

)

-

(149,477

)

(155,252

)

At 31 March 2026

13,053

38,187

15,858

67,098

NET BOOK VALUE

At 31 March 2026

1,095

7,156

6,066

14,317

At 31 March 2025

122

3,731

9,411

13,264

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Dental

equipment

£

COST

Additions

6,295

At 31 March 2026

6,295

DEPRECIATION

Charge for year

735

At 31 March 2026

735

NET BOOK VALUE

At 31 March 2026

5,560

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

3

NET BOOK VALUE

At 31 March 2026

3

At 31 March 2025

3

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

283,163

254,928

Amounts owed by group undertakings

1,436,935

1,429,424

Other debtors

84,878

484,609

1,804,976

2,168,961

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

73,809

73,232

Hire purchase contracts (see note 9)

1,802

-

Trade creditors

114,276

98,418

Amounts owed to group undertakings

343,876

327,391

Taxation and social security

262,424

204,045

Other creditors

703,410

558,123

1,499,597

1,261,209

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

16,667

Hire purchase contracts (see note 9)

4,703

-

4,703

16,667

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

1,802

-

Between one and five years

4,703

-

6,505

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

16,666

66,667

Hire purchase contracts

6,505

-

23,171

66,667

Reporting entity bank borrowings are secured by a debenture containing a fixed and floating charge dated 25 June 2020.

11.	ULTIMATE PARENT COMPANY

The ultimate parent company is T Group Limited.