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Registration number: 09619892

Training Skills UK Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

Training Skills UK Ltd

Contents

Director's Report | 1
Accountants' Report | 2
Abridged Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Abridged Balance Sheet | 5 to 6
Statement of Changes in Equity | 7
Notes to the Unaudited Abridged Financial Statements | 8 to 12

Training Skills UK Ltd

Director's Report for the Year Ended 30 June 2025

The director presents his report and the abridged financial statements for the year ended 30 June 2025.

Director of the company

The director who held office during the year was as follows:

Navdeep Singh

Principal activity

The principal activity of the company is that of providing technical and vocational secondary education.

Small companies provision statement

This report has 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 7 April 2026

......................................... Navdeep Singh Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Training Skills UK Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Training Skills UK Ltd for the year ended 30 June 2025 as set out on pages 3 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Training Skills UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Training Skills UK Ltd and state those matters that we have agreed to state to the Board of Directors of Training Skills UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Training Skills UK Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Training Skills UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Training Skills UK Ltd. You consider that Training Skills UK Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Training Skills UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
DTL Advisory Limited
Chartered certified accountant
5th Floor, North Side
7/10 Chandos Street
London
W1G 9DQ

7 April 2026

Training Skills UK Ltd

Abridged Profit and Loss Account for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Gross profit |  | 1,051,912 | 197,833
Administrative expenses |  | (774,780) | (487,201)
Interest payable and similar expenses |  | (1) | -
Profit/(loss) before tax | 4 | 277,131 | (289,368)
Profit/(loss) for the financial year |  | 277,131 | (289,368)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Training Skills UK Ltd

Statement of Comprehensive Income for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Profit/(loss) for the year | 277,131 | (289,368)
Total comprehensive income for the year | 277,131 | (289,368)

Training Skills UK Ltd

(Registration number: 09619892)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 3,999 | 1,800
Current assets |  |  |
Debtors |  | 59,343 | 61,031
Cash at bank and in hand |  | 107,872 | 42,205
|  | 167,215 | 103,236
Prepayments and accrued income |  | 200,000 | -
Creditors: Amounts falling due within one year |  | (105,928) | (105,006)
Net current assets/(liabilities) |  | 261,287 | (1,770)
Total assets less current liabilities |  | 265,286 | 30
Creditors: Amounts falling due after more than one year |  | (9,181) | (19,829)
Provisions for liabilities |  | (807) | (2,034)
Accruals and deferred income |  | (3,750) | (3,750)
Net assets/(liabilities) |  | 251,548 | (25,583)
Capital and reserves |  |  |
Called up share capital | 6 | 771 | 771
Share premium reserve |  | 374,729 | 374,729
Retained earnings |  | (123,952) | (401,083)
Shareholders' funds/(deficit) |  | 251,548 | (25,583)

For the financial year ending 30 June 2025 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 7 April 2026

Training Skills UK Ltd

(Registration number: 09619892)
Abridged Balance Sheet as at 30 June 2025

......................................... Navdeep Singh Director |  |

Training Skills UK Ltd

Statement of Changes in Equity for the Year Ended 30 June 2025

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 July 2024 | 771 | 374,729 | (401,083) | (25,583)
Profit for the year | - | - | 277,131 | 277,131
At 30 June 2025 | 771 | 374,729 | (123,952) | 251,548

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 July 2023 | 771 | 374,729 | (111,715) | 263,785
Loss for the year | - | - | (289,368) | (289,368)
At 30 June 2024 | 771 | 374,729 | (401,083) | (25,583)

Training Skills UK Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Savile Row
London
W1S 2EU
England

These financial statements were authorised for issue by the director on 7 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged 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 abridged 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.

Going concern

The company has returned to profitability during the year and has net assets of £251,548 at the balance sheet date. The financial statements have been prepared on a going concern basis.
The shareholders have indicated that they are willing to continue to support the company for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Training Skills UK Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

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.

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
Office Equipment | 20% reducing balance
Furniture, Fittings and Fixtures | 20% on a straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Training Skills UK Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 4).

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,300 | 2,033

Training Skills UK Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 July 2024 | 23,094 | 23,094
Additions | 3,499 | 3,499
At 30 June 2025 | 26,593 | 26,593
Depreciation
At 1 July 2024 | 21,294 | 21,294
Charge for the year | 1,300 | 1,300
At 30 June 2025 | 22,594 | 22,594
Carrying amount
At 30 June 2025 | 3,999 | 3,999
At 30 June 2024 | 1,800 | 1,800

Training Skills UK Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.401 each | 1,000 | 401 | 1,000 | 401
Preference share of £0.001 each | 370,000 | 370 | 370,000 | 370
| 371,000 | 771 | 371,000 | 771