2023-06-01 SC598699 2024-05-31 SC598699 2023-06-01 2024-05-31 SC598699 2023-05-31 SC598699 2022-06-01 2023-05-31 SC598699 uk-core:WithinOneYear 2023-05-31 SC598699 uk-core:WithinOneYear 2024-05-31 SC598699 uk-core:ShareCapital 2024-05-31 SC598699 uk-core:ShareCapital 2023-05-31 SC598699 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC598699 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC598699 uk-bus:Director1 2023-06-01 2024-05-31 SC598699 uk-core:ComputerEquipment 2023-06-01 2024-05-31 SC598699 uk-core:FurnitureFittings 2023-06-01 2024-05-31 SC598699 uk-core:ComputerEquipment 2023-05-31 SC598699 uk-core:FurnitureFittings 2023-05-31 SC598699 uk-core:FurnitureFittings 2024-05-31 SC598699 uk-core:ComputerEquipment 2024-05-31 SC598699 uk-core:WithinOneYear 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure SC598699 uk-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 SC598699 uk-bus:FRS102 2023-06-01 2024-05-31 SC598699 uk-bus:FilletedAccounts 2023-06-01 2024-05-31 SC598699 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31
Fill the Gap Learning Ltd
Registered Number:SC598699
For the year ended 31 May 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 May 2024
Fill the Gap Learning Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC598699
As at 31 May 2024
Fill the Gap Learning Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
1,591
1,157
2
1,591
1,157
Current assets
Trade and other receivables
-
80
3
6,144
Cash and cash equivalents
1,154
1,234
6,144
Trade and other payables: amounts falling due within one
year
(7,054)
(1,538)
4
(910)
(304)
Net current liabilities
Total assets less current liabilities
1,287
247
1,287
Net assets
247
Capital and reserves
Called up share capital
2
2
Retained earnings
1,285
245
1,287
247
Shareholders' funds
For the year ended 31 May 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 of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Michael Sinclair Director
These financial statements were approved and authorised for issue by the Board on 16 February 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2024
Fill the Gap Learning Ltd
Notes to the Financial Statements
Statutory Information
Fill the Gap Learning Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC598699.
Registered address:
2/2 Pirrie Street
Edinburgh
EH6 5HY
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
20% Reducing balance
Computer Equipment
20% Reducing balance
Furniture and Fittings
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 June 2023
2,357
2,357
-
831
595
236
Additions
At 31 May 2024
236
2,952
3,188
Provision for depreciation and impairment
At 01 June 2023
1,200
1,200
-
Charge for year
397
350
47
At 31 May 2024
1,597
1,550
47
At 31 May 2024
Net book value
189
1,402
1,591
At 31 May 2023
-
1,157
1,157
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5
For the year ended 31 May 2024
Fill the Gap Learning Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Trade debtors
80
-
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
173
2,410
Other creditors
1,365
4,644
1,538
7,054
Short-term creditors are measured at the transaction price. Other financial laibilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
5. Average number of persons employed
During the year the average number of employees was 1 (2023 : 2)
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