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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06928252 frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:UnlistedNon-exchangeTraded 2021-06-30 06928252 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 06928252 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 06928252 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 06928252 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2022-06-30 06928252 17 2021-07-01 2022-06-30 06928252 frs-core:CurrentFinancialInstruments 17 2022-06-30 06928252 frs-core:Non-currentFinancialInstruments 17 2022-06-30 06928252 18 2021-07-01 2022-06-30 06928252 frs-core:CurrentFinancialInstruments 18 2022-06-30 06928252 frs-core:Non-currentFinancialInstruments 18 2022-06-30 06928252 19 2021-07-01 2022-06-30 06928252 frs-core:CurrentFinancialInstruments 19 2022-06-30 06928252 frs-core:Non-currentFinancialInstruments 19 2022-06-30 06928252 20 2021-07-01 2022-06-30 06928252 frs-core:CurrentFinancialInstruments 20 2022-06-30 06928252 frs-core:Non-currentFinancialInstruments 20 2022-06-30 06928252 dpl-frs:Item1 2021-07-01 2022-06-30 06928252 dpl-frs:Item1 2021-06-30 06928252 dpl-frs:Item1 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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2021-06-30 06928252 dpl-frs:Item4 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 06928252 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 06928252 dpl-frs:Item5 2021-07-01 2022-06-30 06928252 dpl-frs:Item5 2021-06-30 06928252 dpl-frs:Item5 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 06928252 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 06928252 dpl-frs:Item6 2021-07-01 2022-06-30 06928252 dpl-frs:Item6 2021-06-30 06928252 dpl-frs:Item6 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 06928252 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 06928252 dpl-frs:Item7 2021-07-01 2022-06-30 06928252 dpl-frs:Item7 2021-06-30 06928252 dpl-frs:Item7 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06928252 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06928252 dpl-frs:Item8 2021-07-01 2022-06-30 06928252 dpl-frs:Item8 2021-06-30 06928252 dpl-frs:Item8 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06928252 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06928252 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06928252 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 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Registered number: 06928252
Collingwood Learning Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Holme Valley Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06928252
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 27,574 10,757
Tangible Assets 4 5,296 7,098
32,870 17,855
CURRENT ASSETS
Debtors 5 384,409 483,636
Cash at bank and in hand 63,004 97,858
447,413 581,494
Creditors: Amounts Falling Due Within One Year 6 (438,944 ) (505,328 )
NET CURRENT ASSETS (LIABILITIES) 8,469 76,166
TOTAL ASSETS LESS CURRENT LIABILITIES 41,339 94,021
Creditors: Amounts Falling Due After More Than One Year 7 (20,752 ) (30,746 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,035 ) (2,855 )
NET ASSETS 17,552 60,420
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 17,450 60,318
SHAREHOLDERS' FUNDS 17,552 60,420
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 Christopher Simes
Director
20/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are intellectual property. It is amortised to Profi tand Loss Account over its estimated economic life of 10 years.
1.4. 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:
Fixtures & Fittings 25% Reducing balance
1.5. 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 year 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.
...CONTINUED
Page 3
Page 4
1.5. Taxation - continued
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 asset reflects 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.
1.6. Government Grant
Government grants are recognised in the Profit And Loss Account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the Profit And Loss Account. 
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 9 9
9 9
3. Intangible Assets
Other
£
Cost
As at 1 July 2022 13,238
Additions 20,156
As at 30 June 2023 33,394
Amortisation
As at 1 July 2022 2,481
Provided during the period 3,339
As at 30 June 2023 5,820
Net Book Value
As at 30 June 2023 27,574
As at 1 July 2022 10,757
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 33,221
Additions 8,671
As at 30 June 2023 41,892
Depreciation
As at 1 July 2022 26,123
Provided during the period 10,473
As at 30 June 2023 36,596
Net Book Value
As at 30 June 2023 5,296
As at 1 July 2022 7,098
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 379,836 483,163
Prepayments and accrued income 4,373 173
Other debtors 200 300
384,409 483,636
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) -
Bank loans and overdrafts 9,994 8,606
Corporation tax 12,125 8,576
Other taxes and social security 2,994 5,742
VAT 73,962 105,429
Other creditors 10,152 3,194
Accruals and deferred income 327,305 362,691
Directors' loan accounts 2,414 11,090
438,944 505,328
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,752 30,746
20,752 30,746
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
9. General Information
Collingwood Learning Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06928252 . The registered office is Bridge Mills, Huddersfield Road, Holmfirth, HD9 3TW.
Page 6