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STUDY PLUS TUITION LTD

Registered Number
11391226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

STUDY PLUS TUITION LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

KHERUN IQBAL

Registered Address

Hamilton House
4a The Avenue
London
E4 9LD

Registered Number

11391226 (England and Wales)
STUDY PLUS TUITION LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,64411,894
10,64411,894
Current assets
Debtors4,58,6798,500
Cash at bank and on hand337176
9,0168,676
Creditors amounts falling due within one year6(54,403)(49,872)
Net current assets (liabilities)(45,387)(41,196)
Total assets less current liabilities(34,743)(29,302)
Creditors amounts falling due after one year7(3,560)(4,655)
Net assets(38,303)(33,957)
Capital and reserves
Called up share capital100100
Profit and loss account(38,403)(34,057)
Shareholders' funds(38,303)(33,957)
The financial statements were approved and authorised for issue by the Director on 19 February 2025, and are signed on its behalf by:
KHERUN IQBAL
Director
Registered Company No. 11391226
STUDY PLUS TUITION LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings15
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2326,689
At 31 May 2426,689
Depreciation and impairment
At 01 June 2314,795
Charge for year1,251
Other adjustments(1)
At 31 May 2416,046
Net book value
At 31 May 2410,644
At 31 May 2311,894
4.Debtors: amounts due within one year

2024

2023

££
Other debtors8,5008,500
Total8,5008,500
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Debtors: amounts due after one year

2024

2023

££
Other debtors179-
Total179-
Bounce back loan interest amount that is left over 17 months it is £179.
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1820
Other creditors53,51449,852
Accrued liabilities and deferred income871-
Total54,40349,872
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,5604,655
Total3,5604,655
Bounce back loan amount that is left over 17 months it is £3,560
8.Operating lease commitments
At 31 MAY 2024 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £153,000 (2023 – £170,000).