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Registered number: 08180619
TLC The Learning Centre (Bromley) Ltd
Financial Statements
For The Year Ended 31 August 2022
Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Tracey Storey
Michael Burton
Company Number 08180619
Registered Office C/O Stevens & Bolton Llp Wey House
Farnham Road
Guildford
Surrey
GU1 4YD
Accountants Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
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Page 2
Balance Sheet
Registered number: 08180619
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 845,319 844,380
845,319 844,380
CURRENT ASSETS
Debtors 5 1,326,511 345,906
Cash at bank and in hand 180,547 355,034
1,507,058 700,940
Creditors: Amounts Falling Due Within One Year 6 (246,498 ) (441,240 )
NET CURRENT ASSETS (LIABILITIES) 1,260,560 259,700
TOTAL ASSETS LESS CURRENT LIABILITIES 2,105,879 1,104,080
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,861 ) (4,845 )
NET ASSETS 2,102,018 1,099,235
CAPITAL AND RESERVES
Called up share capital 7 2 2
Revaluation reserve 199,504 199,504
Profit and Loss Account 1,902,512 899,729
SHAREHOLDERS' FUNDS 2,102,018 1,099,235
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.
The financial statements were approved by the board of directors on 13 October 2023 and were signed on its behalf by:
Tracey Storey
Director
13 October 2023
The notes on pages 4 to 6 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
£ £ £ £
As at 1 September 2020 2 - 226,646 226,648
Profit for year - - 673,083 673,083
Surplus on revaluation - 199,504 - 199,504
Other comprehensive income for the year - 199,504 - 199,504
Total comprehensive income for the year - 199,504 673,083 872,587
As at 31 August 2021 and 1 September 2021 2 199,504 899,729 1,099,235
Profit for the year and total comprehensive income - - 1,002,783 1,002,783
As at 31 August 2022 2 199,504 1,902,512 2,102,018
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Notes to the Financial Statements
1. General Information
TLC The Learning Centre (Bromley) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08180619 . The registered office is C/O Stevens & Bolton Llp Wey House, Farnham Road, Guildford, Surrey, GU1 4YD.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The property valuation is subject to judgement and has accordingly been carried out by Gerald Eve LLP a firm of Chartered Surveyors.
2.4. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.  The company recognises revenue when:
  • The amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity; and 
  • specific criteria have been met for each of the company's activities.
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:
Freehold At valuation
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 13 (2021: 9)
13 9
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2021 825,000 15,665 28,708 869,373
Additions - 1,398 4,254 5,652
As at 31 August 2022 825,000 17,063 32,962 875,025
Depreciation
As at 1 September 2021 - 6,833 18,160 24,993
Provided during the period - 2,144 2,569 4,713
As at 31 August 2022 - 8,977 20,729 29,706
Net Book Value
As at 31 August 2022 825,000 8,086 12,233 845,319
As at 1 September 2021 825,000 8,832 10,548 844,380
The freehold property was subject to an independent valuation prepared by Geraldeve LLP on 10 January 2022 that was updated by the directors as at 31 August 2022.
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 7,000
Prepayments and accrued income 117 -
Other debtors - 338,906
Amounts owed by group undertakings 1,326,394 -
1,326,511 345,906
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 7,662 -
Bank loans and overdrafts - 278,201
Corporation tax 217,894 157,480
Other taxes and social security 12,242 3,621
Other creditors 8,700 1,938
246,498 441,240
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
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8. Related Party Disclosures
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.
9. Controlling Parties
The ultimate parent company is Melrose Education Holdings Limited (incorporated in England & Wales). Its registered office is C/O Stevens & Bolton LLP, Farnham Road, Guilford, Surry, England, GU1 4YD .
Copies of the group accounts may be obtained from the company's registered office.
10. Financial Guarantee
The company has a debenture over all of its assets and an unlimited cross guarantee in favour of OakNorth Bank Plc in respect of group borrowings in Melrose Education Limited.
11. Audit Information
The auditors report on the account of TLC The Learning Centre (Bromley) Ltd for the year ended 31 August 2022 was unqualified
The auditor's report was signed by Neil Harrison (Senior Statutory Auditor) for and on behalf of Harrison Partners Limited , Statutory Auditor
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