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2022-09-30 10360583 1 2022-09-30 10360583 1 2021-10-01 2022-09-30 10360583 frs-core:LeasedAssets 2021-10-01 2022-09-30 10360583 frs-core:OwnedAssets 2021-10-01 2022-09-30 10360583 frs-core:CurrencyRisk 2021-10-01 2022-09-30 10360583 frs-core:MarketRisk 2021-10-01 2022-09-30 10360583 frs-core:InterestRateRisk 2021-10-01 2022-09-30 10360583 frs-core:DeferredTaxation 2021-10-01 2022-09-30 10360583 frs-core:DeferredTaxation 2021-09-30 10360583 frs-core:DeferredTaxation 2022-09-30 10360583 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10360583 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10360583 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10360583 frs-core:ProvisionsDeferredTax 2022-09-30 10360583 frs-core:OtherDeferredTax 2022-09-30 10360583 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10360583 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10360583 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 10360583
ETHIKA LEARNING SOLUTIONS LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
SJE Accounting Services Ltd
Warren Cottage
Worcester Road
Pattingham
West Midlands
WV6 7EG
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10360583
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,294 4,392
3,294 4,392
CURRENT ASSETS
Debtors 1,550 1,550
Cash at bank and in hand 129,750 113,258
131,300 114,808
Creditors: Amounts Falling Due Within One Year (11,167 ) (5,576 )
NET CURRENT ASSETS (LIABILITIES) 120,133 109,232
TOTAL ASSETS LESS CURRENT LIABILITIES 123,427 113,624
NET ASSETS 123,427 113,624
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 123,327 113,524
SHAREHOLDERS' FUNDS 123,427 113,624
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Eyad Hanash
Director
7th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
ETHIKA LEARNING SOLUTIONS LTD Registered number 10360583 is a limited by shares company incorporated in England & Wales. The Registered Office is 29 Stonerwood Avenue, Birmingham, West Midlands, B28 0AX.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% reducing balance basis
Computer Equipment 15% reducing balance basis
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 October 2022 5,432
As at 30 September 2023 5,432
Depreciation
As at 1 October 2022 1,040
Provided during the period 1,098
As at 30 September 2023 2,138
Net Book Value
As at 30 September 2023 3,294
As at 1 October 2022 4,392
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5. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
6. Ultimate Controlling Party
The company's ultimate controlling party is the shareholders by virtue of their ownership of 100% of the issued share capital in the company.
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