Company Registration No. SC595303 (Scotland)
Luculent Learning Ltd
Unaudited accounts
for the year ended 30 April 2024
Luculent Learning Ltd
Unaudited accounts
Contents
Luculent Learning Ltd
Company Information
for the year ended 30 April 2024
Company Number
SC595303 (Scotland)
Registered Office
2 Regent Place
Parkhall
Clydebank
West Dunbartonshire
G81 3SG
Scotland
Accountants
Poise Accountancy Ltd.
2 Regent Place
Clydebank
G81 3SG
Luculent Learning Ltd
Statement of financial position
as at 30 April 2024
Tangible assets
28,653
1,359
Cash at bank and in hand
41,947
41,385
Creditors: amounts falling due within one year
(3,155)
(9,418)
Net current assets
41,152
45,199
Called up share capital
1
1
Profit and loss account
69,804
46,557
Shareholders' funds
69,805
46,558
For the year ending 30 April 2024 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 29 January 2025 and were signed on its behalf by
Lana Howard
Director
Company Registration No. SC595303
Luculent Learning Ltd
Notes to the Accounts
for the year ended 30 April 2024
Luculent Learning Ltd is a private company, limited by shares, registered in Scotland, registration number SC595303. The registered office is 2 Regent Place, Parkhall, Clydebank, West Dunbartonshire, G81 3SG, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Reducing balance over 3 years, calculated daily.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2023
-
3,239
3,239
At 30 April 2024
27,940
3,239
31,179
At 1 May 2023
-
1,880
1,880
Charge for the year
486
160
646
At 30 April 2024
486
2,040
2,526
At 30 April 2024
27,454
1,199
28,653
At 30 April 2023
-
1,359
1,359
Amounts falling due within one year
Luculent Learning Ltd
Notes to the Accounts
for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
2,148
21
Loans from directors
-
8,866
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan from director
(8,866)
-
(8,866)
-
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).