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Company Registration No. 09406785 (England and Wales)
Learning Early Ltd Unaudited accounts for the year ended 31 January 2025
Learning Early Ltd Unaudited accounts Contents
Page
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Learning Early Ltd Company Information for the year ended 31 January 2025
Directors
Mrs K Wood Mr G Wood
Company Number
09406785 (England and Wales)
Registered Office
9 Farm Walk Bishops Tachbrook Leamington Spa Warwickshire CV33 9QR United Kingdom
Accountants
JS Accountancy Services Measham Business Centre 56 High Street/Queens Street Measham Derbyshire DE12 7HZ
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Learning Early Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,136 
21,641 
Current assets
Inventories
35,150 
93,855 
Debtors
917 
1,197 
Cash at bank and in hand
77,611 
28,464 
113,678 
123,516 
Creditors: amounts falling due within one year
(20,285)
(21,314)
Net current assets
93,393 
102,202 
Net assets
114,529 
123,843 
Capital and reserves
Profit and loss account
114,529 
123,843 
Shareholders' funds
114,529 
123,843 
For the year ending 31 January 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 March 2025 and were signed on its behalf by
Mrs K Wood Director Company Registration No. 09406785
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Learning Early Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Learning Early Ltd is a private company, limited by shares, registered in England and Wales, registration number 09406785. The registered office is 9 Farm Walk, Bishops Tachbrook, Leamington Spa, Warwickshire, CV33 9QR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
23,682 
1,860 
8,590 
34,132 
Additions
- 
547 
- 
547 
At 31 January 2025
23,682 
2,407 
8,590 
34,679 
Depreciation
At 1 February 2024
3,800 
982 
7,709 
12,491 
Charge for the year
475 
356 
221 
1,052 
At 31 January 2025
4,275 
1,338 
7,930 
13,543 
Net book value
At 31 January 2025
19,407 
1,069 
660 
21,136 
At 31 January 2024
19,882 
878 
881 
21,641 
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Learning Early Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
703 
- 
Accrued income and prepayments
214 
1,197 
917 
1,197 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
16,558 
7,995 
Trade creditors
3,097 
2,731 
Taxes and social security
180 
180 
Loans from directors
16 
9,995 
Accruals
434 
413 
20,285 
21,314 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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