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REGISTERED NUMBER: 07057549 (England and Wales)












LASER LEARNING LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2024






LASER LEARNING LIMITED (REGISTERED NUMBER: 07057549)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LASER LEARNING LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C M Eaton
Mrs S A Eaton
M Eaton
V A Eaton





REGISTERED OFFICE: Academy House
3 Langley Quay
Waterside Drive
Langley
Berkshire
SL3 6EY





REGISTERED NUMBER: 07057549 (England and Wales)





ACCOUNTANTS: Cottrill Mason Ltd
13 Vansittart Estate
Windsor
Berkshire
SL4 1SE

LASER LEARNING LIMITED (REGISTERED NUMBER: 07057549)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 68,534 68,534
Tangible assets 5 - -
68,534 68,534

CURRENT ASSETS
Debtors 6 46,786 18,180

CREDITORS
Amounts falling due within one year 7 481,617 496,493
NET CURRENT LIABILITIES (434,831 ) (478,313 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(366,297

)

(409,779

)

CAPITAL AND RESERVES
Called up share capital 117 117
Retained earnings 8 (366,414 ) (409,896 )
SHAREHOLDERS' FUNDS (366,297 ) (409,779 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





M Eaton - Director


LASER LEARNING LIMITED (REGISTERED NUMBER: 07057549)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Laser Learning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 3 ) .

LASER LEARNING LIMITED (REGISTERED NUMBER: 07057549)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 134,403
AMORTISATION
At 1 April 2023
and 31 March 2024 65,869
NET BOOK VALUE
At 31 March 2024 68,534
At 31 March 2023 68,534

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 119,305
DEPRECIATION
At 1 April 2023
and 31 March 2024 119,305
NET BOOK VALUE
At 31 March 2024 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 46,786 18,180

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 27,219 22,656
Trade creditors 20,335 15,556
Taxation and social security 13,214 13,358
Other creditors 420,849 444,923
481,617 496,493

LASER LEARNING LIMITED (REGISTERED NUMBER: 07057549)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. RESERVES
Retained
earnings
£   

At 1 April 2023 (409,896 )
Profit for the year 43,482
At 31 March 2024 (366,414 )

9. RELATED PARTY DISCLOSURES

The company owed to Wellingtons for Langley Hall Limited £416,907 (2023 - £441,842), a company controlled by Mrs S Eaton. No interest has been charged on these loans.

10. ULTIMATE CONTROLLING PARTY

The company is now under the control of M C Eaton who directly controls 84.6 percent of the issued ordinary share capital.