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Registered number: 08206247
Tutorial Ltd
Financial Statements
For The Year Ended 30 March 2024
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mrs K Niranjan
Company Number 08206247
Registered Office 84 Kensington Gore
London
SW7 2AQ
Accountants BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Tutorial Ltd for the year ended 30 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tutorial Ltd for the year ended 30 March 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Tutorial Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Tutorial Ltd and state those matters that we have agreed to state to the director of Tutorial Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tutorial Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Tutorial 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 profit or loss of Tutorial Ltd . You consider that Tutorial Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Tutorial 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 financial statements.
Signed
01/10/2024
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Page 2
Page 3
Statement of Financial Position
Registered number: 08206247
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 299,057 299,084
299,057 299,084
CURRENT ASSETS
Cash at bank and in hand - 113
- 113
Creditors: Amounts Falling Due Within One Year 5 (64,014 ) (46,122 )
NET CURRENT ASSETS (LIABILITIES) (64,014 ) (46,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES 235,043 253,075
Creditors: Amounts Falling Due After More Than One Year 6 (231,598 ) (249,690 )
NET ASSETS 3,445 3,385
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 3,444 3,384
SHAREHOLDERS' FUNDS 3,445 3,385
Page 3
Page 4
For the year ending 30 March 2024 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 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.
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 Income Statement.
On behalf of the board
Mrs K Niranjan
Director
01/10/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Tutorial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08206247 . The registered office is 84 Kensington Gore, London, SW7 2AQ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Freehold 0
Plant & Machinery 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
2 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 31 March 2023 298,950 3,158 302,108
As at 30 March 2024 298,950 3,158 302,108
...CONTINUED
Page 5
Page 6
Depreciation
As at 31 March 2023 - 3,024 3,024
Provided during the period - 27 27
As at 30 March 2024 - 3,051 3,051
Net Book Value
As at 30 March 2024 298,950 107 299,057
As at 31 March 2023 298,950 134 299,084
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2 -
Other creditors 63,243 45,353
Taxation and social security 769 769
64,014 46,122
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 231,598 249,690
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 6