Company Registration No. 05754722 (England and Wales)
A-to-E Training and Solutions Ltd
Unaudited financial statements
for the year ended 31 December 2025
Pages for filing with the registrar
A-to-E Training and Solutions Ltd
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 10
A-to-E Training and Solutions Ltd
Statement of financial position
As at 31 December 2025
31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
731,071
726,075
Current assets
Stocks
26,418
32,345
Debtors
4
1,149,068
1,230,604
Cash at bank and in hand
489,242
551,000
1,664,728
1,813,949
Creditors: amounts falling due within one year
5
(707,347)
(766,627)
Net current assets
957,381
1,047,322
Total assets less current liabilities
1,688,452
1,773,397
Creditors: amounts falling due after more than one year
6
(220,403)
(237,052)
Provisions for liabilities
(55,641)
(53,203)
Net assets
1,412,408
1,483,142
Capital and reserves
Called up share capital
7
204
204
Share premium account
6,213
6,213
Profit and loss reserves
1,405,991
1,476,725
Total equity
1,412,408
1,483,142

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

A-to-E Training and Solutions Ltd
Statement of financial position (continued)
As at 31 December 2025
31 December 2025
2
The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Christopher Kurt-Gabel
Director
Company Registration No. 05754722
A-to-E Training and Solutions Ltd
Statement of changes in equity
For the year ended 31 December 2025
3
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 January 2024
204
6,213
1,011,694
1,018,111
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
465,031
465,031
Balance at 31 December 2024
204
6,213
1,476,725
1,483,142
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
229,266
229,266
Dividends
-
-
(300,000)
(300,000)
Balance at 31 December 2025
204
6,213
1,405,991
1,412,408
A-to-E Training and Solutions Ltd
Notes to the financial statements
For the year ended 31 December 2025
4
1
Accounting policies
Company information

A-to-E Training and Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Lysander Mews, Lysander Grove, London, N19 3QP.

1.1
Accounting convention

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 a mounts 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.

1.2
Turnover

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised in the period the service is provided.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Not yet in use
Leasehold improvements
Over the life of the lease
Plant and equipment
3 - 5 years
Fixtures and fittings
2.5 - 5 years
Computers
3 - 5 years
Motor vehicles
3 - 5 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
5

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to net realisable value.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

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

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
6
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
7
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
128
151
A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
8
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
606,220
443,532
1,049,752
Additions
-
0
102,907
102,907
At 31 December 2025
606,220
546,439
1,152,659
Depreciation and impairment
At 1 January 2025
44,165
279,512
323,677
Depreciation charged in the year
33,192
64,719
97,911
At 31 December 2025
77,357
344,231
421,588
Carrying amount
At 31 December 2025
528,863
202,208
731,071
At 31 December 2024
562,055
164,020
726,075
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
816,500
781,391
Amounts owed by group undertakings
248,463
351,599
Other debtors
84,105
97,614
1,149,068
1,230,604
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
22,636
9,446
Trade creditors
139,924
175,430
Corporation tax
19,170
69,909
Other taxation and social security
317,953
281,267
Other creditors
207,664
230,575
707,347
766,627
A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
9
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
220,403
237,052

Bank loans and overdrafts are secured by a fixed and floating charge over the property of the company and that of the parent undertaking.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary "A" shares of 0.01p each
2,000,000
2,000,000
200
200
"B" Ordinary shares of 0.01p each
42,500
42,500
4
4
2,042,500
2,042,500
204
204

The Ordinary "A" shares have attached to them rights to the appointment of a director including "Founder Director", attendance and voting at general meetings, the receipts of dividends, pre-emption rights and drag along of other classes of shares.

The "B" Ordinary Shares do not have attached to them the right to vote, nor entitlement to dividends. These shares have equal rights to capital on winding up and are non redeemable.

8
Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge amounted to £86,235 (2024: £80,061). Contributions of £18,428 (2024: £13,553) were payable at the year end.

9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
463,542
576,042
A-to-E Training and Solutions Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
10
10
Related party transactions

Included within debtors is £248,463 (2024: £351,599) owed from parent company UK Heath Solutions Holdings Ltd.

Management charges of £67,567 (2024: £61,872) have been paid to UK Health Solutions Holdings Ltd during the year.

11
Parent company

At the year end date, UK Health Solutions Holdings Limited was the immediate and ultimate parent company.

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