Quantum First Aid Training Ltd 08183902 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is provision of first aid training Digita Accounts Production Advanced 6.30.9574.0 true true 08183902 2023-09-01 2024-08-31 08183902 2024-08-31 08183902 core:RetainedEarningsAccumulatedLosses 2024-08-31 08183902 core:ShareCapital 2024-08-31 08183902 core:CurrentFinancialInstruments 2024-08-31 08183902 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 08183902 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 08183902 core:OtherPropertyPlantEquipment 2024-08-31 08183902 bus:SmallEntities 2023-09-01 2024-08-31 08183902 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 08183902 bus:FullAccounts 2023-09-01 2024-08-31 08183902 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08183902 bus:RegisteredOffice 2023-09-01 2024-08-31 08183902 bus:Director1 2023-09-01 2024-08-31 08183902 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08183902 core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 08183902 core:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 08183902 countries:UnitedKingdom 2023-09-01 2024-08-31 08183902 2023-08-31 08183902 core:OtherPropertyPlantEquipment 2023-08-31 08183902 2022-09-01 2023-08-31 08183902 2023-08-31 08183902 core:RetainedEarningsAccumulatedLosses 2023-08-31 08183902 core:ShareCapital 2023-08-31 08183902 core:CurrentFinancialInstruments 2023-08-31 08183902 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 08183902 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 08183902

Quantum First Aid Training Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 August 2024

 

Quantum First Aid Training Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 7

 

Quantum First Aid Training Ltd

(Registration number: 08183902)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Current assets

 

Debtors

6

21,783

11,806

Cash at bank and in hand

 

453

116

 

22,236

11,922

Creditors: Amounts falling due within one year

7

(20,974)

(8,487)

Total assets less current liabilities

 

1,262

3,435

Creditors: Amounts falling due after more than one year

7

(825)

(3,276)

Net assets

 

437

159

Capital and reserves

 

Called up share capital

1

1

Retained earnings

436

158

Shareholders' funds

 

437

159

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 8 May 2025
 

Mr K Borwell
Director

   
     
 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

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

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the director on 8 May 2025.

2

Accounting policies

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.

 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Going concern

The financial statements have been prepared on a going concern basis.

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.

Tax

The tax expense for the period comprises current 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.

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.

 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

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

First aid equipment

33% straight line

Plant and machinery

33% straight line

 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Borrowings

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

-

867

 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

5

Tangible assets

Other tangible assets
£

Total
£

Cost or valuation

At 1 September 2023

3,262

3,262

At 31 August 2024

3,262

3,262

Depreciation

At 1 September 2023

3,262

3,262

At 31 August 2024

3,262

3,262

Carrying amount

At 31 August 2024

-

-

6

debtors

Current

2024
£

2023
£

Other debtors

21,783

11,806

 

21,783

11,806

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

3,418

3,678

Trade creditors

 

3,149

3,139

Taxation and social security

 

3,537

830

Accruals and deferred income

 

870

840

Other creditors

 

10,000

-

 

20,974

8,487

 

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

825

3,276