2022-12-012023-11-302023-11-30false10503505NATIONAL LEARNING GROUP 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NATIONAL LEARNING GROUP LIMITED

Registered Number
10503505
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

NATIONAL LEARNING GROUP LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Mr O D A Batten

Registered Address

Milburn House Hexham Business Park
Burn Lane
Hexham
NE46 3RU

Registered Number

10503505 (England and Wales)
NATIONAL LEARNING GROUP LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets583,88364,074
83,88364,074
Current assets
Debtors61,000-
Cash at bank and on hand62,76613,966
63,76613,966
Creditors amounts falling due within one year7(113,290)(93,626)
Net current assets (liabilities)(49,524)(79,660)
Total assets less current liabilities34,359(15,586)
Creditors amounts falling due after one year8(163,018)(207,943)
Net assets(128,659)(223,529)
Capital and reserves
Called up share capital11
Profit and loss account(128,660)(223,530)
Shareholders' funds(128,659)(223,529)
The financial statements were approved and authorised for issue by the Director on 13 February 2024, and are signed on its behalf by:
Mr O D A Batten
Director
Registered Company No. 10503505
NATIONAL LEARNING GROUP LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
4.Employee information

20232022
Average number of employees during the year147
5.Property, plant and equipment

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 2261,59015,02076,610
Additions43,2443,44346,687
At 30 November 23104,83418,463123,297
Depreciation and impairment
At 01 December 223,8498,68712,536
Charge for year23,8143,06426,878
At 30 November 2327,66311,75139,414
Net book value
At 30 November 2377,1716,71283,883
At 30 November 2257,7416,33364,074
6.Debtors

2023

2022

££
Prepayments and accrued income1,000-
Total1,000-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts54,08637,997
Taxation and social security32,25526,644
Finance lease and HP contracts11,4949,460
Other creditors11,45516,231
Accrued liabilities and deferred income4,0003,294
Total113,29093,626
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts97,546167,721
Other creditors65,47240,222
Total163,018207,943
Finance lease and HP contracts equal to £65,472 (2022 - £40,222) and are included within other creditors and are secured against the assets to which they relate.