First Skills Ltd Company accounts

COMPANY REGISTRATION NUMBER: 9019040

First Skills Ltd

Unaudited Financial Statements

30 April 2026

First Skills Ltd

Financial Statements

Year ended 30 April 2026

Contents	Pages

Officers and professional advisers	1

Director's report	2

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	3

Statement of income and retained earnings	4

Statement of financial position	5

Notes to the financial statements	6 to 7

First Skills Ltd

Officers and Professional Advisers

Director	Mr G Williams

Registered office	Hamilton House
	Hamilton Terrace
	Milford Haven
	SA73 3JP

Accountants	Evens & Co Ltd
	Chartered Accountants
	Hamilton House
	Hamilton Terrace
	Milford Haven
	Pembrokeshire
	SA73 3JP

First Skills Ltd

Director's Report

Year ended 30 April 2026

The director presents his report and the unaudited financial statements of the company for the year ended 30 April 2026 .

Director

The director who served the company during the year was as follows:

Mr G Williams

Directors responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with the applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company Law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that year.

In preparing these financial statements, the directors are required to:

* select suitable accounting policies and then apply them consistently;

* make judgements and estimates that are reasonable and prudent;

* prepare the financial statements on the going concern basis unless it is inappropriate to

presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 September 2026 and signed on behalf of the board by:

Mr G Williams
Director

First Skills Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of First Skills Ltd

Year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of First Skills Ltd for the year ended 30 April 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of First Skills Ltd in accordance with the terms of our engagement letter dated 10 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of First Skills Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than First Skills Ltd and its director for our work or for this report.

It is your duty to ensure that First Skills Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of First Skills Ltd. You consider that First Skills 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 financial statements of First Skills 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 financial statements.

Evens & Co Ltd Chartered Accountants

Hamilton House Hamilton Terrace Milford Haven Pembrokeshire SA73 3JP

10 September 2026

First Skills Ltd

Statement of Income and Retained Earnings

Year ended 30 April 2026

	2026	2025
Note	£	£

Interest payable and similar expenses	4	( 741)	( 422)
		----	----
Loss before taxation		( 741)	( 422)

Tax on loss	–	–
	----	----
Loss for the financial year and total comprehensive income	( 741)	( 422)
	----	----

Retained earnings at the start of the year	5,088	5,510
	-------	-------
Retained earnings at the end of the year	4,347	5,088
	-------	-------

All the activities of the company are from continuing operations.

First Skills Ltd

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Current assets

Debtors	5	23,840	23,840

Creditors: amounts falling due within one year	6	( 19,492)	( 18,751)
		--------	--------
Net current assets		4,348	5,089
		-------	-------
Total assets less current liabilities		4,348	5,089
		-------	-------

Capital and reserves

Called up share capital	7	1	1
Profit and loss account		4,347	5,088
		-------	-------
Shareholders funds		4,348	5,089
		-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:

Mr G Williams
Director

Company registration number: 9019040

First Skills Ltd

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hamilton House, Hamilton Terrace, Milford Haven, SA73 3JP.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Interest payable and similar expenses

	2026	2025
	£	£
Other interest payable and similar charges	741	422
	----	----

5. Debtors

	2026	2025
	£	£
Other debtors	23,840	23,840
	--------	--------

Other debtors include an amount of £nil (2025 - £nil) falling due after more than one year.

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,018	4,018
Corporation tax	11,445	10,704
Other creditors	4,029	4,029
	--------	--------
	19,492	18,751
	--------	--------

7. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

8. Related party transactions

The company was under the control of Mr G Williams throughout the current and previous year. Mr G Williams is the managing director and sole shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.