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STORY LEARNING LIMITED

Registered Number
SC674993
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

STORY LEARNING LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MCGLONE, Benedict Paul
MCGLONE, Jack Anthony Shane
O'NEILL, Elizabeth

Registered Address

26 Guardhouse Parade
Edinburgh
EH6 4EA

Registered Number

SC674993 (Scotland)
STORY LEARNING LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Current assets
Cash at bank and on hand6,94711,781
6,94711,781
Creditors amounts falling due within one year3(60,223)(43,913)
Net current assets (liabilities)(53,276)(32,132)
Total assets less current liabilities(53,276)(32,132)
Net assets(53,276)(32,132)
Capital and reserves
Called up share capital100100
Profit and loss account(53,376)(32,232)
Shareholders' funds(53,276)(32,132)
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2025, and are signed on its behalf by:
O'NEILL, Elizabeth
Director
Registered Company No. SC674993
STORY LEARNING LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the statement of financial position date, the company's liabilities exceeded its total assets by £52,780. In order to meet its day to day working capital requirements, the company requires the continuing support of its director. The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. If the company was unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the statement of financial position values of assets to their recoverable amounts, to provide for further liabilities that might arise. The director believes that it is appropriate for the financial statements to be prepared on a going concern basis.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion at the balance sheet date.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other debtors
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year00
3.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties59,16942,859
Taxation and social security-14
Accrued liabilities and deferred income1,0541,040
Total60,22343,913
4.Related party transactions
During the period, the company received an interest free loan from the directors amounting to £59,169 (2023 : £42,859).