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Company Registration No. 08974277 (England and Wales)
Edupension Ltd Unaudited accounts for the year ended 30 April 2024
Edupension Ltd Unaudited accounts Contents
Page
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Edupension Ltd Company Information for the year ended 30 April 2024
Director
Mark Turnbull
Company Number
08974277 (England and Wales)
Registered Office
BATESONS 2 STATHAM COURT STATHAM STREET MACCLESFIELD CHESHIRE SK11 6XN ENGLAND
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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Edupension Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
487 
976 
Tangible assets
11,152 
11,962 
11,639 
12,938 
Current assets
Cash at bank and in hand
3,364 
2,051 
Creditors: amounts falling due within one year
(87,331)
(78,124)
Net current liabilities
(83,967)
(76,073)
Net liabilities
(72,328)
(63,135)
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
(72,378)
(63,185)
Shareholders' funds
(72,328)
(63,135)
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 his 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 20 January 2025 and were signed on its behalf by
Mark Turnbull Director Company Registration No. 08974277
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Edupension Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Edupension Ltd is a private company, limited by shares, registered in England and Wales, registration number 08974277. The registered office is BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Other tangible fixed assets
10% straightline basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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Edupension Ltd Notes to the Accounts for the year ended 30 April 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2023
4,888 
At 30 April 2024
4,888 
Amortisation
At 1 May 2023
3,912 
Charge for the year
489 
At 30 April 2024
4,401 
Net book value
At 30 April 2024
487 
At 30 April 2023
976 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
14,318 
Additions
1,098 
At 30 April 2024
15,416 
Depreciation
At 1 May 2023
2,356 
Charge for the year
1,908 
At 30 April 2024
4,264 
Net book value
At 30 April 2024
11,152 
At 30 April 2023
11,962 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
952 
168 
Loans from directors
85,724 
77,216 
Accruals
655 
740 
87,331 
78,124 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares of £1 each
50 
50 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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