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Registered number: SC159176
A & B Education Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC159176
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,319 13,787
13,319 13,787
CURRENT ASSETS
Debtors 5 19,621 19,964
Cash at bank and in hand 94,932 109,952
114,553 129,916
Creditors: Amounts Falling Due Within One Year 6 (52,445 ) (68,647 )
NET CURRENT ASSETS (LIABILITIES) 62,108 61,269
TOTAL ASSETS LESS CURRENT LIABILITIES 75,427 75,056
PROVISIONS FOR LIABILITIES
Deferred Taxation (425 ) (388 )
NET ASSETS 75,002 74,668
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Profit and Loss Account 65,002 64,668
SHAREHOLDERS' FUNDS 75,002 74,668
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Page 2
For the year ending 31 December 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
Mrs M M Butcher
Director
20 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A & B Education Limited is a private company, limited by shares, incorporated in Scotland, registered number SC159176 . The registered office is 30 Burnbank Road, Burnbank, Hamilton, Lanarkshire, ML3 9AA.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.3. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. 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 years 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 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. 
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 15)
17 15
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 23,540 136,079 159,619
Additions - 1,849 1,849
As at 31 December 2023 23,540 137,928 161,468
Depreciation
As at 1 January 2023 21,773 124,059 145,832
Provided during the period 441 1,876 2,317
As at 31 December 2023 22,214 125,935 148,149
Net Book Value
As at 31 December 2023 1,326 11,993 13,319
As at 1 January 2023 1,767 12,020 13,787
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,232 1,951
Other debtors 7,417 7,417
Directors' loan accounts 9,972 10,596
19,621 19,964
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,572 -
Corporation tax 1,911 2,505
Other taxes and social security 4,023 3,127
Other creditors 948 1,192
Accruals and deferred income 43,991 61,823
52,445 68,647
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
8. Related Party Transactions
As at 31 December 2023 there is an amount of £10,596 (2022: £10,596) due from the directors to the company.
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