Health Skills Training Ltd - Filleted accounts

Registered number

09604053

Health Skills Training Ltd

Filleted Accounts

31 March 2026

Health Skills Training Ltd
Registered number:		09604053
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		5,817			7,271

Current assets
Debtors	4	270,333			311,460
Cash at bank and in hand		24,747			26,781
		295,080			338,241

Creditors: amounts falling due within one year	5	(14,742)			(13,970)

Net current assets			280,338			324,271

Total assets less current liabilities			286,155			331,542

Creditors: amounts falling due after more than one year	6		(44,179)			(1,023)

Provisions for liabilities			(1,105)			(1,309)


Net assets			240,871			329,210

Capital and reserves
Called up share capital			100			100
Profit and loss account			240,771			329,110

Shareholders' funds			240,871			329,210

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Martis
Director
Approved by the board on 21 September 2026

Health Skills Training Ltd
Notes to the Accounts
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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					11		22


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2025							15,656
	At 31 March 2026							15,656

	Depreciation
	At 1 April 2025							8,385
	Charge for the year							1,454
	At 31 March 2026							9,839

	Net book value
	At 31 March 2026							5,817
	At 31 March 2025							7,271


4	Debtors					2026		2025
£							£

	Trade debtors					7,310		10,009
	Other debtors					263,023		301,451
						270,333		311,460


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					5,127		6,000
	Taxation and social security costs					2,450		1,753
	Other creditors					7,165		6,217
						14,742		13,970


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					44,179		1,023


7	Loans to directors
	Interest free and unsecured	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr G Martis / Mrs A Martis
	Directors Loan Account	19,565				(1,542)		18,023

		19,565		-		(1,542)		18,023


8	Related party transactions					2026		2025
£							£
	Directors' Loan Account
	The directors are related parties to the company. At 31 March, the company owed the related parties the following short term, interest free, unsecured loans, which are repayable upon demand.

	Amount due to / (from) the related party					(18,023)		(19,565)


9	Controlling party

	The directors are the ultimate controlling parties by virtue of their 100% ownership of the issued share capital of the company.


10	Other information

	Health Skills Training Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	80 Wellington Road
	Eccles
	Manchester
	M30 9GW