Registration number: 08183902

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 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	22,503	21,783
Cash at bank and in hand		-	453
		22,503	22,236
Creditors: Amounts falling due within one year	6	(22,341)	(20,974)
Total assets less current liabilities		162	1,262
Creditors: Amounts falling due after more than one year	6	-	(825)
Net assets		162	437
Capital and reserves
Called up share capital		1	1
Retained earnings		161	436
Shareholders' funds		162	437

For the financial year ending 31 August 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’.

Approved and authorised by the director on 30 May 2026
 

Mr K Borwell Director

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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 30 May 2026.

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.

Going concern

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 2025

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 2025

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.

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	3,262	3,262
Disposals	(2,599)	(2,599)
At 31 August 2025	663	663
Depreciation
At 1 September 2024	3,262	3,262
Eliminated on disposal	(2,599)	(2,599)
At 31 August 2025	663	663
Carrying amount
At 31 August 2025	-	-

5

debtors

Current	2025 £	2024 £
Other debtors	22,503	21,783
	22,503	21,783

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		2,160	3,418
Trade creditors		3,279	3,149
Taxation and social security		6,002	3,537
Accruals and deferred income		900	870
Other creditors		10,000	10,000
		22,341	20,974

Quantum First Aid Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		-	825