LEARND LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Latest accounts filed cover 2024-12-31; financial figures currently reflect up to 2023-12-31.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Forvis Mazars LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have reviewed the Company's and Group's business activities, future developments, performance, and position. They expect the Group to operate within existing funding levels. Loans due to learnd Acquisition S.á r.l (£5,666,360 at 31 Dec 2024) will not be sought for repayment for the foreseeable future (at least 12 months). A management buyout on 24 Sept 2025 does not affect financial position as at 31 Dec 2024.”

Group structure

1. LEARND LIMITED · parent
   1. Enterprise Solutions Holdings Limited 100% · London · Holding Company
   2. learnd UK Limited 100% · London · Building Management Systems provider
   3. Aimteq Energy Management Limited 100% · London · Building Management Systems provider
   4. learnd Labs Limited 100% · London · Design and manufacture of Wireless Energy
   5. WEMS Energy Centre Limited 100% · London · Dormant
   6. Comfort Controls (Group) Limited 100% · London · Holding Company
   7. Comfort Control Ltd 100% · London · Energy Management Services
   8. Comfort Controls (Midlands) Limited 100% · London · Energy Management Services
   9. Comfort Controls (Service) Limited 100% · London · Energy Management Services
   10. Complete Energy Controls Ltd 100% · Falkirk · Energy Management Services
   11. Crucible Holdings Limited 100% · London · Energy Management Services
   12. BG Energy Solutions Limited 100% · London · Energy Management Services
   13. BG Energy Solutions Service Limited 100% · London · Energy Management Services

Significant events

• “On 26 February 2024, learnd Limited acquired 100% of the share capital of Crucible Holding Limited, a UK business, and its subsidiaries, thereby obtaining control. The acquisition was made to leverage the target's installation base for its own proprietary software and consolidate its geographical outreach within the UK market.”
• “In August 2024, learnd Limited acquired the building energy management business of Smart Control Systems Limited via an "Asset Purchase Agreement". The acquisition was made to acquire the target's customer base and knowledge from its engineers.”
• “On the 30th September 2024, the Group conducted a Group reorganization under common control. As part of this reorganisation the trade and assets of Complete Energy Controls Ltd was acquired by learnd UK Itd and liabilities assumed.”
• “On 1st July 2025, learnd ltd acquired 100% of the trade and assets of BMS Controls Systems Ltd, a UK business. The acquisition was made to expand the Group's engineer base and customer base within the South East of England. The acquisition was settled for £265,000.”
• “On the 1st January 2025, the Group conducted a Group reorganisation under common control. As part of this reorganisation the trade and assets of the following entities were acquired by the company's subsidiary learnd UK Itd and liabilities assumed: BG Energy Solutions Itd, BG Energy Solutions Service Ltd, Crucible Holdings Ltd.”
• “On 24 September 25, subsequent to the year-end, a management buyout of the company was irrevocably committed to. The transaction is subject to customary closing conditions and NSIA approval from UK Government.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

10

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -73.5%

  £38,865 → £10,317

• Net assets

  +1,186.4%

  £201,452 → £2,591,549

• Employees

  0%

  3 → 3

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers