2022-04-012023-03-312023-03-31false12536755ONLINE LESSONS LTD2023-11-24iso4217:GBPxbrli:pure125367552022-04-01125367552023-03-31125367552022-04-012023-03-31125367552021-04-01125367552022-03-31125367552021-04-012022-03-3112536755bus:SmallEntities2022-04-012023-03-3112536755bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112536755bus:AbridgedAccounts2022-04-012023-03-3112536755bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112536755core:WithinOneYear2023-03-3112536755core:AfterOneYear2023-03-3112536755core:WithinOneYear2022-03-3112536755core:AfterOneYear2022-03-3112536755core:ShareCapital2023-03-3112536755core:SharePremium2023-03-3112536755core:RevaluationReserve2023-03-3112536755core:OtherReservesSubtotal2023-03-3112536755core:RetainedEarningsAccumulatedLosses2023-03-3112536755core:ShareCapital2022-03-3112536755core:SharePremium2022-03-3112536755core:RevaluationReserve2022-03-3112536755core:OtherReservesSubtotal2022-03-3112536755core:RetainedEarningsAccumulatedLosses2022-03-3112536755core:LandBuildings2023-03-3112536755core:PlantMachinery2023-03-3112536755core:Vehicles2023-03-3112536755core:FurnitureFittings2023-03-3112536755core:OfficeEquipment2023-03-3112536755core:NetGoodwill2023-03-3112536755core:IntangibleAssetsOtherThanGoodwill2023-03-3112536755core:ListedExchangeTraded2023-03-3112536755core:UnlistedNon-exchangeTraded2023-03-3112536755core:LandBuildings2022-03-3112536755core:PlantMachinery2022-03-3112536755core:Vehicles2022-03-3112536755core:FurnitureFittings2022-03-3112536755core:OfficeEquipment2022-03-3112536755core:NetGoodwill2022-03-3112536755core:IntangibleAssetsOtherThanGoodwill2022-03-3112536755core:ListedExchangeTraded2022-03-3112536755core:UnlistedNon-exchangeTraded2022-03-3112536755core:LandBuildings2022-04-012023-03-3112536755core:PlantMachinery2022-04-012023-03-3112536755core:Vehicles2022-04-012023-03-3112536755core:FurnitureFittings2022-04-012023-03-3112536755core:OfficeEquipment2022-04-012023-03-3112536755core:NetGoodwill2022-04-012023-03-3112536755core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112536755core:ListedExchangeTraded2022-04-012023-03-3112536755core:UnlistedNon-exchangeTraded2022-04-012023-03-3112536755core:MoreThanFiveYears2022-04-012023-03-3112536755core:Non-currentFinancialInstruments2023-03-3112536755core:Non-currentFinancialInstruments2022-03-3112536755dpl:CostSales2022-04-012023-03-3112536755dpl:DistributionCosts2022-04-012023-03-3112536755core:LandBuildings2022-04-012023-03-3112536755core:PlantMachinery2022-04-012023-03-3112536755core:Vehicles2022-04-012023-03-3112536755core:FurnitureFittings2022-04-012023-03-3112536755core:OfficeEquipment2022-04-012023-03-3112536755dpl:AdministrativeExpenses2022-04-012023-03-3112536755core:NetGoodwill2022-04-012023-03-3112536755core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112536755dpl:GroupUndertakings2022-04-012023-03-3112536755dpl:ParticipatingInterests2022-04-012023-03-3112536755dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112536755core:ListedExchangeTraded2022-04-012023-03-3112536755dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112536755core:UnlistedNon-exchangeTraded2022-04-012023-03-3112536755dpl:CostSales2021-04-012022-03-3112536755dpl:DistributionCosts2021-04-012022-03-3112536755core:LandBuildings2021-04-012022-03-3112536755core:PlantMachinery2021-04-012022-03-3112536755core:Vehicles2021-04-012022-03-3112536755core:FurnitureFittings2021-04-012022-03-3112536755core:OfficeEquipment2021-04-012022-03-3112536755dpl:AdministrativeExpenses2021-04-012022-03-3112536755core:NetGoodwill2021-04-012022-03-3112536755core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3112536755dpl:GroupUndertakings2021-04-012022-03-3112536755dpl:ParticipatingInterests2021-04-012022-03-3112536755dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3112536755core:ListedExchangeTraded2021-04-012022-03-3112536755dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3112536755core:UnlistedNon-exchangeTraded2021-04-012022-03-3112536755core:NetGoodwill2023-03-3112536755core:IntangibleAssetsOtherThanGoodwill2023-03-3112536755core:LandBuildings2023-03-3112536755core:PlantMachinery2023-03-3112536755core:Vehicles2023-03-3112536755core:FurnitureFittings2023-03-3112536755core:OfficeEquipment2023-03-3112536755core:AfterOneYear2023-03-3112536755core:WithinOneYear2023-03-3112536755core:ListedExchangeTraded2023-03-3112536755core:UnlistedNon-exchangeTraded2023-03-3112536755core:ShareCapital2023-03-3112536755core:SharePremium2023-03-3112536755core:RevaluationReserve2023-03-3112536755core:OtherReservesSubtotal2023-03-3112536755core:RetainedEarningsAccumulatedLosses2023-03-3112536755core:NetGoodwill2022-03-3112536755core:IntangibleAssetsOtherThanGoodwill2022-03-3112536755core:LandBuildings2022-03-3112536755core:PlantMachinery2022-03-3112536755core:Vehicles2022-03-3112536755core:FurnitureFittings2022-03-3112536755core:OfficeEquipment2022-03-3112536755core:AfterOneYear2022-03-3112536755core:WithinOneYear2022-03-3112536755core:ListedExchangeTraded2022-03-3112536755core:UnlistedNon-exchangeTraded2022-03-3112536755core:ShareCapital2022-03-3112536755core:SharePremium2022-03-3112536755core:RevaluationReserve2022-03-3112536755core:OtherReservesSubtotal2022-03-3112536755core:RetainedEarningsAccumulatedLosses2022-03-3112536755core:NetGoodwill2021-04-0112536755core:IntangibleAssetsOtherThanGoodwill2021-04-0112536755core:LandBuildings2021-04-0112536755core:PlantMachinery2021-04-0112536755core:Vehicles2021-04-0112536755core:FurnitureFittings2021-04-0112536755core:OfficeEquipment2021-04-0112536755core:AfterOneYear2021-04-0112536755core:WithinOneYear2021-04-0112536755core:ListedExchangeTraded2021-04-0112536755core:UnlistedNon-exchangeTraded2021-04-0112536755core:ShareCapital2021-04-0112536755core:SharePremium2021-04-0112536755core:RevaluationReserve2021-04-0112536755core:OtherReservesSubtotal2021-04-0112536755core:RetainedEarningsAccumulatedLosses2021-04-0112536755core:AfterOneYear2022-04-012023-03-3112536755core:WithinOneYear2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3112536755core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3112536755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3112536755core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3112536755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3112536755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3112536755bus:Director12022-04-012023-03-31

ONLINE LESSONS LTD

Registered Number
12536755
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ONLINE LESSONS LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

TOETTCHER, Ben Alexander

Registered Address

46 Bois Lane
Amersham
HP6 6BX

Registered Number

12536755 (England and Wales)
ONLINE LESSONS LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors2,9817,729
Cash at bank and on hand8,1643,321
11,14511,050
Creditors amounts falling due within one year(12,994)(10,247)
Net current assets (liabilities)(1,849)803
Total assets less current liabilities(1,849)803
Net assets(1,849)803
Capital and reserves
Called up share capital11
Profit and loss account(1,850)802
Shareholders' funds(1,849)803
The financial statements were approved and authorised for issue by the Director on 24 November 2023, and are signed on its behalf by:
TOETTCHER, Ben Alexander
Director
Registered Company No. 12536755
ONLINE LESSONS LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company during the period continued to provide EFL online lessons to foreign students.
4.Accounting policies
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
These financial statements have been prepared in accordance with the provisions of section 1A ‘’Small Entities’’ of FRS 102 ‘’ The Financial Reporting Standard applicable in the UK and Republic of Ireland’’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The company’s financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.
5.Employee information

20232022
Average number of employees during the year59
6.Description of nature of transactions and balances with related parties
The company was under the control of Mr. B Toettcher throughout the current and previous financial periods, transactions with director mainly arose business expenses paid on behalf of the company.