Company Registration No. 07555838 (England and Wales)
TECHNICAL TRAINING SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
TECHNICAL TRAINING SOLUTIONS LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9
TECHNICAL TRAINING SOLUTIONS LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr M Smith
Company number
07555838
Registered office
Norwich House, Waterside Court
Neptune Close
Medway City Estate
Rochester
Kent
ME2 4NZ
Accountants
TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
TECHNICAL TRAINING SOLUTIONS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
88,609
68,798
Current assets
Stocks
5,740
10,950
Debtors
4
183,198
201,502
Cash at bank and in hand
653,259
659,285
842,197
871,737
Creditors: amounts falling due within one year
5
(249,901)
(308,841)
Net current assets
592,296
562,896
Total assets less current liabilities
680,905
631,694
Provisions for liabilities
(22,152)
(17,199)
Net assets
658,753
614,495
Capital and reserves
Called up share capital
320
320
Capital redemption reserve
160
160
Profit and loss reserves
658,273
614,015
Total equity
658,753
614,495

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

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his 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.

TECHNICAL TRAINING SOLUTIONS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 29 June 2026
Mr M Smith
Director
Company registration number 07555838 (England and Wales)
TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Technical Training Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Norwich House, Waterside Court, Neptune Close, Medway City Estate, Rochester, Kent, ME2 4NZ.

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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

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 Improvements
10% on cost
Plant and Equipment
25% on reducing balance
Fixtures and Fittings
20% on reducing balance
Motor Vehicles
20% on reducing balance
Computer Equipment
25% on cost
TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -

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
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

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.

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 and cash and bank balances, 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.

TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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.

1.6
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. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. 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.

1.7
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.

TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
2
Employees

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

2026
2025
Number
Number
Total
9
11
3
Tangible fixed assets
Leasehold Improvements
Plant and Equipment
Fixtures and Fittings
Motor Vehicles
Computer Equipment
Total
£
£
£
£
£
£
Cost
At 1 April 2025
14,920
21,525
24,992
57,590
41,841
160,868
Additions
-
0
979
564
28,999
10,054
40,596
Disposals
-
0
(83)
-
0
-
0
-
0
(83)
At 31 March 2026
14,920
22,421
25,556
86,589
51,895
201,381
Depreciation and impairment
At 1 April 2025
5,377
21,525
19,179
21,535
24,454
92,070
Depreciation charged in the year
1,492
103
1,193
11,078
6,919
20,785
Eliminated in respect of disposals
-
0
(83)
-
0
-
0
-
0
(83)
At 31 March 2026
6,869
21,545
20,372
32,613
31,373
112,772
Carrying amount
At 31 March 2026
8,051
876
5,184
53,976
20,522
88,609
At 31 March 2025
9,543
-
0
5,813
36,055
17,387
68,798
TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
126,643
153,751
Corporation tax recoverable
129
129
Other debtors
16,896
16,339
Prepayments
39,530
31,283
183,198
201,502
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other borrowings
-
0
7,255
Trade creditors
34,963
46,606
Corporation tax
42,567
46,357
Other taxation and social security
19,647
59,366
Deferred income
85,576
88,959
Other creditors
11,259
7,140
Accruals
55,889
53,158
249,901
308,841
6
Profit and loss reserves

Technical Training Solutions Limited has established a trust, which is constituted as an employee-ownership trust and TTS Employee Trustees Limited acts as the first trustee of the Trust 'The TTS Employees' Share Trust'.

The employee-ownership trust has been created to hold shares in the company on behalf of its employees, so that they become the owners (indirectly).

During the year £60,000 was paid to the previous owners in part settlement of the sale of shares.

Remaining loan note instruments between the previous owner and the Trust of £60,000 remain outstanding and will be settled by Technical Training Solutions Limited.

TECHNICAL TRAINING SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
7
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:

2026
2025
£
£
300,336
361,357
8
Directors' transactions

During the year, the following transactions took place with the director:

Advances to the director of £Nil (202 5 - £Nil)

Repayments to the company of £399 (202 5 - £Nil)

As at 31 March 202 6, £Nil (202 5 - £399) was due from the director.

The loan is interest free and repayable on demand.

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