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Registered number: 04414764
Valamis Learning UK Limited
Financial Statements
For The Year Ended 31 December 2022
Valamis Learning UK Limited
Financial Statements
For The Year Ended 31 December 2022
Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Valamis Learning UK Limited
Balance Sheet
As At 31 December 2022
Balance Sheet
Registered number: 04414764

| 31 December 2022 | 31 December 2021
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 39,878 |  | 28,837
|  |  | 39,878 |  | 28,837
CURRENT ASSETS
Debtors | 6 | 212,914 |  | 213,592 |
Cash at bank and in hand |  | 10,565 |  | 20,474 |
|  | 223,479 |  | 234,066 |
Creditors: Amounts Falling Due Within One Year | 7 | (486,480 ) |  | (275,986 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (263,001 ) |  | (41,920 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (223,123 ) |  | (13,083 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,839 ) |  | (12,847 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,969 ) |  | -
NET LIABILITIES |  |  | (238,931 ) |  | (25,930 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 75 |  | 75
Share premium account |  |  | 18,974 |  | 18,974
Capital redemption reserve |  |  | 51 |  | 51
Profit and Loss Account |  |  | (258,031 ) |  | (45,030 )
SHAREHOLDERS' FUNDS |  |  | (238,931) |  | (25,930)

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Valamis Learning UK Limited
Balance Sheet (continued)
As At 31 December 2022
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jussi Hurskainen Director
02/10/2023

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Valamis Learning UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2022
Notes to the Financial Statements
1. General Information
Valamis Learning UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04414764 . The registered office is Unit 9 Cirencester Office Park, Tetbury Road, Cirencester, GL7 6JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company is dependent on the support of its parent company to continue as a going concern. Confirmation of this support has been provided and the directors consider it appropiate to prepare the accounts on a going concern basis
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Patents and Licences. It is amortised to profit and loss account over its estimated economic life of four years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.6. Leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Valamis Learning UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.10. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 11 (2021: 12)
11 12
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2022 | 25,000
Disposals | (25,000 )
As at 31 December 2022 | -
Amortisation
As at 1 January 2022 | 25,000
Disposals | (25,000 )
As at 31 December 2022 | -
Net Book Value
As at 31 December 2022 | -
As at 1 January 2022 | -

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Valamis Learning UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
5. Tangible Assets

| SCORM Software | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2022 | 17,072 | 55,000 | 19,992 | 32,031 | 124,095
Additions | - | - | - | 18,641 | 18,641
As at 31 December 2022 | 17,072 | 55,000 | 19,992 | 50,672 | 142,736
Depreciation
As at 1 January 2022 | 17,072 | 38,479 | 11,338 | 28,369 | 95,258
Provided during the period | - | 3,305 | 865 | 3,430 | 7,600
As at 31 December 2022 | 17,072 | 41,784 | 12,203 | 31,799 | 102,858
Net Book Value
As at 31 December 2022 | - | 13,216 | 7,789 | 18,873 | 39,878
As at 1 January 2022 | - | 16,521 | 8,654 | 3,662 | 28,837

6. Debtors

| 31 December 2022 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 165,530 |  | 97,652
Other debtors | 8,335 |  | 58,907
Amounts owed by group undertakings | 39,049 |  | 57,033
| 212,914 |  | 213,592

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2022 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
Net obligations under finance leases | 7,007 |  | 7,007
Trade creditors | 79,102 |  | 19,697
Other taxes and social security | 84,479 |  | 27,170
Accruals and deferred income | 315,892 |  | 222,112
| 486,480 |  | 275,986

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2022 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
Net obligations under finance leases | 5,839 |  | 12,847
| 5,839 |  | 12,847

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Valamis Learning UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
9. Obligations Under Finance Leases

| 31 December 2022 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,007 |  | 7,007
Later than one year and not later than five years | 5,839 |  | 12,847
| 12,846 |  | 19,854
| 12,846 |  | 19,854

10. Share Capital

| 31 December 2022 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 75 |  | 75

11. Ultimate Controlling Party
The company's immediate parent is The Valamis Group OY, incorporated in Finland
These financial statements are available upon request from Koskikatu 7 A, 4th Floor, 80100, Joensuu, Finland. This is the largest and smallest group for which consolidated financial statements are prepared.
12. Audit Information
The auditors report on the account of Valamis Learning UK Limited for the year ended 31 December 2022 was unqualified
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock , Statutory Auditor

Bourner Bullock 114 St Martin’s Lane Covent Garden London WC2N 4BE

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