BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the provision of training services. 12 June 2026 NI051969 2025-10-31 NI051969 2024-10-31 NI051969 2023-10-31 NI051969 2024-11-01 2025-10-31 NI051969 2023-11-01 2024-10-31 NI051969 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI051969 uk-curr:PoundSterling 2024-11-01 2025-10-31 NI051969 uk-bus:AbridgedAccounts 2024-11-01 2025-10-31 NI051969 uk-core:ShareCapital 2025-10-31 NI051969 uk-core:ShareCapital 2024-10-31 NI051969 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI051969 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI051969 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 NI051969 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 NI051969 uk-bus:FRS102 2024-11-01 2025-10-31 NI051969 uk-core:LandBuildings 2024-11-01 2025-10-31 NI051969 uk-core:PlantMachinery 2024-11-01 2025-10-31 NI051969 uk-core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 NI051969 uk-core:MotorVehicles 2024-11-01 2025-10-31 NI051969 2024-11-01 2025-10-31 NI051969 uk-bus:Director1 2024-11-01 2025-10-31 NI051969 uk-bus:Director2 2024-11-01 2025-10-31 NI051969 uk-bus:CompanySecretaryDirector1 2024-11-01 2025-10-31 NI051969 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI051969

Training Solutions (NI) Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 October 2025

Training Solutions (NI) Ltd

Company Registration Number: NI051969

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 811,351 |  | 317,770
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  |  | 201,841 |  | 230,210
Cash and cash equivalents |  |  | 425,613 |  | 897,893
|  |  | ───────── |  | ─────────
|  |  | 627,454 |  | 1,128,103
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  |  | (376,634) |  | (430,870)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 250,820 |  | 697,233
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,062,171 |  | 1,015,003
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 25,000 |  | 25,000
Retained earnings |  |  | 1,037,171 |  | 990,003
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,062,171 |  | 1,015,003
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 12 June 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
James R Stewart |  |  | Drew Davis
Director |  |  | Director
________________________________ |  |  |  |  |
Donna Ann McCarthy |  |  |  |  |
Director |  |  |  |  |

Training Solutions (NI) Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Training Solutions (NI) Ltd is a company limited by shares incorporated in the Northern Ireland

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 October 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Revenue
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 4% Straight line
|  | Plant and machinery | - | 18% reducing balance
|  | Fixtures, fittings and equipment | - | 18% reducing balance
|  | Motor vehicles | - | 18% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other receivables
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other payables
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| 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 company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 7, (2024 - 7).
|  | 2025 | 2024
|  | Number | Number
| Directors | 3 | 3
| Other employees | 4 | 4
|  | ───────── | ─────────
|  | 7 | 7
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Land and | Plant and | Fixtures, | Motor | Total
|  | buildings | machinery | fittings and | vehicles |
|  | freehold |  | equipment |  |
|  | £ | £ | £ | £ | £
| Cost or Valuation
| At 1 November 2024 | - | 250,000 | 27,899 | 105,714 | 383,613
| Additions | 537,000 | 43,000 | - | - | 580,000
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 537,000 | 293,000 | 27,899 | 105,714 | 963,613
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | - | - | 26,594 | 39,249 | 65,843
| Charge for the financial year | 21,480 | 52,740 | 235 | 11,964 | 86,419
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 21,480 | 52,740 | 26,829 | 51,213 | 152,262
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Carrying amount
| At 31 October 2025 | 515,520 | 240,260 | 1,070 | 54,501 | 811,351
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 October 2024 | - | 250,000 | 1,305 | 66,465 | 317,770
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════