REGISTERED NUMBER: 09279858 (England and Wales)

Financial Statements for the Year Ended 30th June 2026

for

Ridgeway Training Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Bell

A J Moriarty

L Thomas

REGISTERED OFFICE:

Thorneloe House,

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

REGISTERED NUMBER:

09279858 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

7,467

8,867

Tangible assets

5

3,610

7,898

11,077

16,765

CURRENT ASSETS

Debtors

33,984

77,592

Cash at bank

24

25

34,008

77,617

CREDITORS

Amounts falling due within one year

140,990

92,764

NET CURRENT LIABILITIES

(106,982

)

(15,147

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(95,905

)

1,618

CREDITORS

Amounts falling due after more than one year

(1,207

)

(9,970

)

PROVISIONS FOR LIABILITIES

(686

)

(1,501

)

NET LIABILITIES

(97,798

)

(9,853

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(97,898

)

(9,953

)

(97,798

)

(9,853

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 30th October 2026 and were signed on its behalf by:

B Bell - Director

1.	STATUTORY INFORMATION

Ridgeway Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARATION

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.

At the reporting date the balance sheet is overdrawn. The company has the support of the director and shareholder and the accounts have therefore been prepared on a going concern basis.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st July 2025

and 30th June 2026

79,000

AMORTISATION

At 1st July 2025

70,133

Amortisation for year

1,400

At 30th June 2026

71,533

NET BOOK VALUE

At 30th June 2026

7,467

At 30th June 2025

8,867

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st July 2025

135,674

Additions

2,670

At 30th June 2026

138,344

DEPRECIATION

At 1st July 2025

127,776

Charge for year

6,958

At 30th June 2026

134,734

NET BOOK VALUE

At 30th June 2026

3,610

At 30th June 2025

7,898

6.	RELATED PARTY DISCLOSURES

Included within creditors is £11,545 (2025: £42,455 debtor) owing to the parent company.

Included within creditors is £46,000 (2025: £nil) owing to a company under common control.