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REGISTERED NUMBER: 12687150 (England and Wales)















LEARNING SOLUTIONS MATTER LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






LEARNING SOLUTIONS MATTER LTD (REGISTERED NUMBER: 12687150)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LEARNING SOLUTIONS MATTER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: S Burnham
T Bavetta
M McDowall





REGISTERED OFFICE: 71-75 Shelton Street
Covent Graden
London
WC2H 9JQ





REGISTERED NUMBER: 12687150 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

LEARNING SOLUTIONS MATTER LTD (REGISTERED NUMBER: 12687150)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,297 2,586

CURRENT ASSETS
Debtors 5 31,541 67,608
Cash at bank 372,396 191,408
403,937 259,016
CREDITORS
Amounts falling due within one year 6 230,671 215,164
NET CURRENT ASSETS 173,266 43,852
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,563

46,438

CAPITAL AND RESERVES
Called up share capital 7 102 102
Retained earnings 174,461 46,336
SHAREHOLDERS' FUNDS 174,563 46,438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by:





S Burnham - Director


LEARNING SOLUTIONS MATTER LTD (REGISTERED NUMBER: 12687150)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Learning Solutions Matter Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

LEARNING SOLUTIONS MATTER LTD (REGISTERED NUMBER: 12687150)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2022 6,311
Additions 1,222
At 30 June 2023 7,533
DEPRECIATION
At 1 July 2022 3,725
Charge for year 2,511
At 30 June 2023 6,236
NET BOOK VALUE
At 30 June 2023 1,297
At 30 June 2022 2,586

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,541 67,608

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,597 3,678
Corporation tax 59,523 38,189
VAT 8,004 14,961
Other creditors - 300
Directors' current accounts 158,047 157,036
Accruals 2,500 1,000
230,671 215,164

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
34 Ordinary A 1 34 34
34 Ordinary B 1 34 34
34 Ordinary C 1 34 34
102 102

8. ULTIMATE CONTROLLING PARTY

The company is under the joint control of the three directors who each own a third of the shares in issue.