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NATIONAL LEARNING GROUP LIMITED

Registered Number
10503505
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

NATIONAL LEARNING GROUP LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Mr O D A Batten

Registered Address

Milburn House Hexham Business Park
Burn Lane
Hexham
NE46 3RU

Registered Number

10503505 (England and Wales)
NATIONAL LEARNING GROUP LIMITED
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets323,062-
Tangible assets466,53783,883
89,59983,883
Current assets
Debtors5130,4861,000
Cash at bank and on hand83,68662,766
214,17263,766
Creditors amounts falling due within one year6(183,611)(113,290)
Net current assets (liabilities)30,561(49,524)
Total assets less current liabilities120,16034,359
Creditors amounts falling due after one year7(196,392)(163,018)
Net assets(76,232)(128,659)
Capital and reserves
Called up share capital11
Profit and loss account(76,233)(128,660)
Shareholders' funds(76,232)(128,659)
The financial statements were approved and authorised for issue by the Director on 11 March 2025, and are signed on its behalf by:
Mr O D A Batten
Director
Registered Company No. 10503505
NATIONAL LEARNING GROUP LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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 the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
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 Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year2514
3.Intangible assets

Other

Total

££
Cost or valuation
Additions23,06223,062
At 30 November 2423,06223,062
Net book value
At 30 November 2423,06223,062
At 30 November 23--
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 23104,83418,463123,297
Additions3,2582,1795,437
At 30 November 24108,09220,642128,734
Depreciation and impairment
At 01 December 2327,66411,75039,414
Charge for year19,7683,01522,783
At 30 November 2447,43214,76562,197
Net book value
At 30 November 2460,6605,87766,537
At 30 November 2377,1706,71383,883
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables91,703-
Other debtors37,783-
Prepayments and accrued income1,0001,000
Total130,4861,000
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,100-
Bank borrowings and overdrafts98,32454,086
Taxation and social security49,76832,255
Finance lease and HP contracts13,63711,494
Other creditors5,67711,455
Accrued liabilities and deferred income4,1054,000
Total183,611113,290
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 overdrafts144,59997,546
Other creditors51,79365,472
Total196,392163,018
Finance lease and HP contracts equal to £51,793 (2023 - £65,472) and are included within other creditors and are secured against the assets to which they relate.