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Logo On Report
Registered Number: 13053826


 

 

 

LEADING & LEARNING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Leading & Learning Ltd for the year ended 30 November 2023 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at


http://rulebook.accaglobal.com.


This report is made solely to the member of Leading & Learning Ltd, as a body, in accordance with the terms of our engagement letter dated 01 December 2020. Our work has been undertaken solely to prepare for your approval the accounts of Leading & Learning Ltd and state those matters that we have agreed to state to the Board ofs of Leading & Learning Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at


http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leading & Learning Ltd and its members as a body for our work or for this report. It is your duty to ensure that Leading & Learning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Leading & Learning Ltd. You consider that Leading & Learning Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Leading & Learning Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


Simon J Waters
SJW Accountants

Chartered Certified Accountants Casterton Suite, CHBC
Burton in Kendal,
Carnforth
Lancashire
LA6 1NU
28 November 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 18,706    5,635 
18,706    5,635 
Current assets      
Debtors 11,628    612 
Cash at bank and in hand (9,707)   24,615 
1,921    25,227 
Creditors: amount falling due within one year (56,513)   (35,053)
Net current assets (54,592)   (9,826)
 
Total assets less current liabilities (35,886)   (4,191)
Provisions for liabilities (304)   (186)
Net assets (36,190)   (4,377)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (36,290)   (4,477)
Shareholders' funds (36,190)   (4,377)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 November 2024 and were signed by:


-------------------------------
Claire Robinson
Director
2
General Information
Leading & Learning Ltd is a private company, limited by shares, registered in , registration number 13053826, registration address Long Croft, Preston Patrick, Milnthorpe, Cumbria, LA7 7PF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10 Years Straight Line
Plant and Machinery 10 Years Straight Line
Computer Equipment 3 Years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 24 (2022 : 7).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Computer Equipment   Total
  £   £   £   £
At 01 December 2022   4,270    1,367    5,637 
Additions 14,437        14,437 
Disposals      
At 30 November 2023 14,437    4,270    1,367    20,074 
Depreciation
At 01 December 2022   1    1    2 
Charge for year 483    427    456    1,366 
On disposals      
At 30 November 2023 483    428    457    1,368 
Net book values
Closing balance as at 30 November 2023 13,954    3,842    910    18,706 
Opening balance as at 01 December 2022   4,269    1,366    5,635 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3