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PROACTIVE LEARNING LIMITED

Registered Number
05145648
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

PROACTIVE LEARNING LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

BIRKS, Chris

Company Secretary

BIRKS, Jayne

Registered Address

Units 4 & 5 Greenewable Park Station Lane
Offord Cluny
St Neots
PE19 5ZA

Registered Number

05145648 (England and Wales)
PROACTIVE LEARNING LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311,60514,092
Tangible assets478,25446,463
89,85960,555
Current assets
Stocks88,83291,438
Debtors663,422693,604
Cash at bank and on hand56,04316
808,297785,058
Creditors amounts falling due within one year5(519,085)(630,707)
Net current assets (liabilities)289,212154,351
Total assets less current liabilities379,071214,906
Creditors amounts falling due after one year(84,599)(164,387)
Net assets294,47250,519
Capital and reserves
Called up share capital100,170100,170
Share premium1,1081,108
Profit and loss account193,194(50,759)
Shareholders' funds294,47250,519
The financial statements were approved and authorised for issue by the Director on 25 February 2025, and are signed on its behalf by:
BIRKS, Chris
Director
Registered Company No. 05145648
PROACTIVE LEARNING LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2117
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2476,194
At 31 December 2476,194
Amortisation and impairment
At 01 January 2462,102
Charge for year2,487
At 31 December 2464,589
Net book value
At 31 December 2411,605
At 31 December 2314,092
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 24153,307
Additions43,086
At 31 December 24196,393
Depreciation and impairment
At 01 January 24106,844
Charge for year11,295
At 31 December 24118,139
Net book value
At 31 December 2478,254
At 31 December 2346,463
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables311,986309,773
Bank borrowings and overdrafts106,896237,533
Taxation and social security89,85078,071
Other creditors5,85487
Accrued liabilities and deferred income4,4995,243
Total519,085630,707
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.