Registration number: 08910589

Ben Shaw Training Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Ben Shaw Training Ltd

Company Information

Directors

Mr Ben Shaw Mrs Andrea Louise Allott

Registered office

Brittania Mills Blacker Street Burnley Lancashire BB10 2AF

Accountants

Hughes Accountants Limited AAT Qualified AccountantGround Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire BB9 6BP

Ben Shaw Training Ltd

(Registration number: 08910589)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	91,460	15,721
Current assets
Debtors	5	74,347	85,325
Cash at bank and in hand		39,786	46,008
		114,133	131,333
Creditors: Amounts falling due within one year	10	(107,611)	(123,507)
Net current assets		6,522	7,826
Total assets less current liabilities		97,982	23,547
Creditors: Amounts falling due after more than one year	10	(54,409)	(60,131)
Provisions for liabilities		(18,586)	(18,586)
Net assets/(liabilities)		24,987	(55,170)
Capital and reserves
Called up share capital	6	100	100
Revaluation reserve		75,739	-
Retained earnings		(50,852)	(55,270)
Shareholders' funds/(deficit)		24,987	(55,170)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2026 and signed on its behalf by:
 

......................................... Mrs Andrea Louise Allott Director

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Brittania Mills
Blacker Street
Burnley
Lancashire
BB10 2AF

These financial statements were authorised for issue by the Board on 13 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% Straight line
Plant and machinery	25% Straight line
Office equipment	25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 5).

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	5,972	210,163	52,411	268,546
Revaluations	-	68,000	7,739	75,739
Transfers	-	12,000	(12,000)	-
At 28 February 2026	5,972	290,163	48,150	344,285
Depreciation
At 1 March 2025	5,512	210,163	37,150	252,825
At 28 February 2026	5,512	210,163	37,150	252,825
Carrying amount
At 28 February 2026	460	80,000	11,000	91,460
At 28 February 2025	460	-	15,261	15,721

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		69,771	47,916
Amounts owed by related parties	8	-	82
Other debtors		4,576	37,327
		74,347	85,325

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

7

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	75,739	75,739

Ben Shaw Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

8	Related party transactions

Transactions with directors

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	2,152
Other borrowings	54,409	57,979
	54,409	60,131

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	2,450	10,000
Bank overdrafts	2,985	2,324
Other borrowings	21,504	15,408
	26,939	27,732

10

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	26,939	27,732
Trade creditors		7,867	3,243
Taxation and social security		58,514	51,191
Accruals and deferred income		15,125	38,698
Other creditors		(834)	2,643
		107,611	123,507

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	54,409	60,131