1 July 2022 false No description of principal activity Taxfiler 2023.14 SC480442business:PrivateLimitedCompanyLtd2022-07-012023-06-30 SC4804422022-06-30 SC4804422022-07-012023-06-30 SC480442business:AuditExemptWithAccountantsReport2022-07-012023-06-30 SC480442business:FilletedAccounts2022-07-012023-06-30 SC4804422023-06-30 SC480442business:Director12022-07-012023-06-30 SC480442business:RegisteredOffice2022-07-012023-06-30 SC4804422022-06-30 SC480442core:WithinOneYear2023-06-30 SC480442core:WithinOneYear2022-06-30 SC480442core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC480442core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 SC480442core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC480442core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 SC480442core:PreviouslyStatedAmount2023-06-30 SC480442core:PreviouslyStatedAmount2022-06-30 SC480442business:SmallEntities2022-07-012023-06-30 SC480442countries:Scotland2022-07-012023-06-30 SC480442core:PlantMachinery2022-07-012023-06-30 SC480442core:PlantMachinery2022-06-30 SC480442core:PlantMachinery2023-06-30 SC480442business:OrdinaryShareClass12022-07-012023-06-30 SC480442business:OrdinaryShareClass12021-07-012022-06-30 SC4804422021-07-012022-06-30 iso4217:GBP xbrli:shares xbrli:pure
UP4LEARNING (UK) LTD Unaudited accounts Contents
Page
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UP4LEARNING (UK) LTD Company Information for the year ended 30 June 2023
Director
Gayle McCrorie
Company Number
SC480442 (Scotland)
Registered Office
52 St Andrews Avenue Prestwick KA9 2DZ
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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UP4LEARNING (UK) LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
331 
414 
Current assets
Cash at bank and in hand
3,466 
2,613 
Creditors: amounts falling due within one year
(3,388)
(2,973)
Net current assets/(liabilities)
78 
(360)
Net assets
409 
54 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
309 
(46)
Shareholders' funds
409 
54 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2023 and were signed on its behalf by
Gayle McCrorie Director Company Registration No. SC480442
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UP4LEARNING (UK) LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
UP4LEARNING (UK) LTD is a private company, limited by shares, registered in Scotland, registration number SC480442. The registered office is 52 St Andrews Avenue, Prestwick, KA9 2DZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2022
2,180 
At 30 June 2023
2,180 
Depreciation
At 1 July 2022
1,766 
Charge for the year
83 
At 30 June 2023
1,849 
Net book value
At 30 June 2023
331 
At 30 June 2022
414 
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UP4LEARNING (UK) LTD Notes to the Accounts for the year ended 30 June 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
420 
420 
Taxes and social security
806 
1,906 
Loans from directors
2,162 
647 
3,388 
2,973 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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