| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| COMMUNITY TRAINING PORTAL LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| COMMUNITY TRAINING PORTAL LIMITED |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| COMMUNITY TRAINING PORTAL LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 31 MARCH 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 260 - 270 Butterfield |
| Great Marlings |
| Luton |
| Bedfordshire |
| LU2 8DL |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 13 |
| Fair value reserve | 14 |
| Retained earnings | 14 |
| SHAREHOLDERS' FUNDS |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| BALANCE SHEET - continued |
| 31 MARCH 2026 |
| 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 were approved by the Board of Directors and authorised for issue on |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Community Training Portal Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents income receivable from courses. |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to leasehold property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investment property |
| Investment properties are held for their investment potential and not for use by the company and so carried at fair value. The surplus of deficit arising from the annual revaluation is recognised in the income statement. |
| Financial instruments |
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. |
| Basic financial assets and liabilities, including trade and other debtors, bank balances, trade and other creditors are recognised at amortised cost. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| to | Fixtures |
| Freehold | leasehold | and |
| property | property | fittings |
| £ | £ | £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2025 |
| and 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| Fair value at 31 March 2026 is represented by: |
| £ |
| Valuation in 2026 | 131,261 |
| Cost | 248,739 |
| 380,000 |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 248,739 | 248,739 |
| Investment property was valued on an open market basis on 31 March 2026 by the directors . |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans (see note 10) |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Commercial bank mortgage | - | 7,687 |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| Commercial bank mortgage | 7,850 | 7,800 |
| Amounts falling due between one and two years: |
| Bank loans |
| Commercial bank mortgage | 8,408 | 8,125 |
| Amounts falling due between two and five years: |
| Commercial bank mortgage | 23,241 | 23,375 |
| Amounts falling due in more than five years: |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 10. | LOANS - continued |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Commercial bank mortgage | - | 7,687 |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| 12. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Commercial mortgage | 39,499 | 44,703 |
| Secured over the freehold property. |
| 13. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| 14. | RESERVES |
| Retained earnings consist of current and prior periods retained profit and losses, which are available for distribution. |
| Fair value reserve consists of the current and prior periods fair value movements which are not available for distribution to the shareholders. |
| COMMUNITY TRAINING PORTAL LIMITED (REGISTERED NUMBER: 05096438) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |