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REGISTERED NUMBER: 09831139 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Ellipsis Learning Ltd.

Ellipsis Learning Ltd. (Registered number: 09831139)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Ellipsis Learning Ltd.

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mrs F T Hodgkins
A D Hodgkins





REGISTERED OFFICE: Foxlea
Boars Head Road
Boars Head
Crowborough
East Sussex
TN6 3GR





REGISTERED NUMBER: 09831139 (England and Wales)





ACCOUNTANTS: Ward Mackenzie Ltd
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Ellipsis Learning Ltd. (Registered number: 09831139)

Balance Sheet
31 October 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 14,158 19,050
Investments 5 87,500 87,500
101,658 106,550

CURRENT ASSETS
Debtors 6 12,788 15,242
Cash at bank 95,496 77,246
108,284 92,488
CREDITORS
Amounts falling due within one year 7 (12,061 ) (20,015 )
NET CURRENT ASSETS 96,223 72,473
TOTAL ASSETS LESS CURRENT
LIABILITIES

197,881

179,023

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 197,781 178,923
SHAREHOLDERS' FUNDS 197,881 179,023

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 4 February 2025 and were signed on its behalf by:



Mrs F T Hodgkins - Director


Ellipsis Learning Ltd. (Registered number: 09831139)

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

1. STATUTORY INFORMATION

Ellipsis Learning Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date as these are considered immaterial

INVESTMENTS
Investments in shares are valued at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 2,260 26,990 4,096 33,346
Disposals - - (1,273 ) (1,273 )
At 31 October 2024 2,260 26,990 2,823 32,073
DEPRECIATION
At 1 November 2023 911 10,144 3,241 14,296
Charge for year 202 4,212 478 4,892
Eliminated on disposal - - (1,273 ) (1,273 )
At 31 October 2024 1,113 14,356 2,446 17,915
NET BOOK VALUE
At 31 October 2024 1,147 12,634 377 14,158
At 31 October 2023 1,349 16,846 855 19,050

Ellipsis Learning Ltd. (Registered number: 09831139)

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

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2023
and 31 October 2024 87,500
NET BOOK VALUE
At 31 October 2024 87,500
At 31 October 2023 87,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,588 15,059
Prepayments and accrued income 200 183
12,788 15,242

The directors consider the carrying value of trade and other receivables approximate to their fair values.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 9,970 14,416
Directors' current accounts 36 3,953
Accrued expenses 2,055 1,646
12,061 20,015

The directors consider the carrying amounts of current liabilities approximate to their fair values.

8. RESERVES
Retained
earnings
£   

At 1 November 2023 178,923
Profit for the year 39,358
Dividends (20,500 )
At 31 October 2024 197,781

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

Ellipsis Learning Ltd. (Registered number: 09831139)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mrs F T Hodgkins
Balance outstanding at start of year (3,953 ) (17,693 )
Amounts advanced 70,010 24,459
Amounts repaid (66,093 ) (10,719 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (36 ) (3,953 )

10. ULTIMATE CONTROLLING PARTY

Mrs F T Hodgkins and A D Hodgkins are the ultimate controlling parties.