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REGISTERED NUMBER: 14756644 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 MARCH 2023 TO 31 MARCH 2024

FOR

LIGHTUP TUTORING LIMITED

LIGHTUP TUTORING LIMITED (REGISTERED NUMBER: 14756644)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 25 MARCH 2023 TO 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LIGHTUP TUTORING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 25 MARCH 2023 TO 31 MARCH 2024







DIRECTOR: A A Morrell





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





BUSINESS ADDRESS: 187 Henley Avenue
Cheam
Sutton
Surrey
SM3 9SD





REGISTERED NUMBER: 14756644 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

LIGHTUP TUTORING LIMITED (REGISTERED NUMBER: 14756644)

BALANCE SHEET
31 MARCH 2024

Notes £   
CURRENT ASSETS
Debtors 4 23
Cash at bank 201,425
201,448
CREDITORS
Amounts falling due within one year 5 90,942
NET CURRENT ASSETS 110,506
TOTAL ASSETS LESS CURRENT LIABILITIES 110,506

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 110,406
110,506

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 12 February 2025 and were signed by:





A A Morrell - Director


LIGHTUP TUTORING LIMITED (REGISTERED NUMBER: 14756644)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 25 MARCH 2023 TO 31 MARCH 2024


1. STATUTORY INFORMATION

Lightup Tutoring Limited 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.

Significant judgements and estimates
There are no significant accounting judgements and estimates that require disclosure.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

Financial instruments
Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

Share capital
Ordinary shares are classified as equity.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LIGHTUP TUTORING LIMITED (REGISTERED NUMBER: 14756644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 25 MARCH 2023 TO 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Impairments
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 23

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 68,556
Other creditors 22,386
90,942

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed £16,502 to a director. The balance is unsecured, non-interest bearing and has no repayment terms.

7. RELATED PARTY DISCLOSURES

Lightup Tutoring Limited paid rent of £4,900 to a company controlled by the parents of the director and shareholder. The balance outstanding at the period end was £nil.

8. ULTIMATE CONTROLLING PARTY

The company is controlled by A Morrell, the director and sole shareholder.