For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Choices Training & Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3DA.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These accounts have been prepared on the going concern basis, on the understanding that parent Charity, Safe New Futures, will continue to financially support the company.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

The average monthly number of persons (including directors) employed by the company during the year was:

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases amounting to £2,790 (2024: £4,412).

Choices Training and Development Limited is a wholly owned subsidiary of Safe New Futures (charity number: 1088357).

Choices Training and Development Limited donates all its profits to Safe New Futures for use towards its charitable objectives.

During the year, Choices Training and Development Limited made donations amounting to £nil (2024: £nil) to Safe New Futures.

The company received £11,266 from Safe New Futures Limited (2024: £9,732) in respect of rent, £2,334 (2024 :£nil) in respect of expenses recharged, no loan (2024: £100,000) and Safe New Futures Limited paid expenses on behalf of Choices Training and Development Limited of £3,236 (2024; £11,187).

Choices Training and Development Limited paid expenses on behalf of Safe New Futures Limited £1,300 (2024: £nil).

At the balance sheet date, the company owed £123,170 (2024: £117,841) to Safe New Futures Limited .