IRIS Accounts Production v25.1.3.33 04826850 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048268502023-07-31048268502024-07-31048268502023-08-012024-07-31048268502022-07-31048268502022-08-012023-07-31048268502023-07-3104826850ns15:EnglandWales2023-08-012024-07-3104826850ns14:PoundSterling2023-08-012024-07-3104826850ns10:Director12023-08-012024-07-3104826850ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3104826850ns10:SmallEntities2023-08-012024-07-3104826850ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3104826850ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3104826850ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3104826850ns10:FullAccounts2023-08-012024-07-310482685012023-08-012024-07-3104826850ns10:OrdinaryShareClass12023-08-012024-07-3104826850ns10:Director22023-08-012024-07-3104826850ns10:RegisteredOffice2023-08-012024-07-3104826850ns5:CurrentFinancialInstruments2024-07-3104826850ns5:CurrentFinancialInstruments2023-07-3104826850ns5:ShareCapital2024-07-3104826850ns5:ShareCapital2023-07-3104826850ns5:RetainedEarningsAccumulatedLosses2024-07-3104826850ns5:RetainedEarningsAccumulatedLosses2023-07-3104826850ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3104826850ns5:PatentsTrademarksLicencesConcessionsSimilar2023-08-012024-07-3104826850ns5:ComputerSoftware2023-08-012024-07-3104826850ns5:ComputerEquipment2023-08-012024-07-3104826850ns5:IntangibleAssetsOtherThanGoodwill2023-07-3104826850ns5:IntangibleAssetsOtherThanGoodwill2024-07-3104826850ns5:IntangibleAssetsOtherThanGoodwill2023-07-3104826850ns5:MotorVehicles2023-07-3104826850ns5:ComputerEquipment2023-07-3104826850ns5:MotorVehicles2023-08-012024-07-3104826850ns5:MotorVehicles2024-07-3104826850ns5:ComputerEquipment2024-07-3104826850ns5:MotorVehicles2023-07-3104826850ns5:ComputerEquipment2023-07-3104826850ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3104826850ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-3104826850ns10:OrdinaryShareClass12024-07-31
REGISTERED NUMBER: 04826850 (England and Wales)















4EVER LEARNING (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


4EVER LEARNING (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Dr J Rosen
A P Rosen





REGISTERED OFFICE: Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 04826850 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 29,373 41,552
Tangible assets 5 4,118 550
33,491 42,102

CURRENT ASSETS
Debtors 6 1,832 9,914
Cash at bank 38,197 26,898
40,029 36,812
CREDITORS
Amounts falling due within one year 7 231,728 240,864
NET CURRENT LIABILITIES (191,699 ) (204,052 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(158,208

)

(161,950

)

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (158,209 ) (161,951 )
SHAREHOLDERS' FUNDS (158,208 ) (161,950 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

BALANCE SHEET - continued
31 JULY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2025 and were signed on its behalf by:





A P Rosen - Director


4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

4Ever Learning (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company made a profit of £5,632 (2023: £2.826) for the year and at the year end, it had net current liabilities of £189,809 (2023: £204,052)and net liabilities of £156.318 (2023: £161,950). However the company has cash in the bank and the parent company is providing the company with financial support, which the director anticipates will continue for the foreseeable future. On this basis the financial statements have been prepared on a going concern basis.

Turnover
Turnover represents net invoiced services, excluding value added tax.

Revenue is recognised when the service for the period has been provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Website is being amortised evenly over its estimated useful life of three years.

Intangible assets
Amortisation is provided at the following annual rate in order to write off the intangible asset of the website and patents over their estimated useful life.

Websites - 33% on cost
Patents - 20% on cost

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023 256,013
Additions 19,062
At 31 July 2024 275,075
AMORTISATION
At 1 August 2023 214,461
Charge for year 31,241
At 31 July 2024 245,702
NET BOOK VALUE
At 31 July 2024 29,373
At 31 July 2023 41,552

5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 - 8,953 8,953
Additions 4,020 1,242 5,262
At 31 July 2024 4,020 10,195 14,215
DEPRECIATION
At 1 August 2023 - 8,403 8,403
Charge for year 1,005 689 1,694
At 31 July 2024 1,005 9,092 10,097
NET BOOK VALUE
At 31 July 2024 3,015 1,103 4,118
At 31 July 2023 - 550 550

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other Debtors 1,832 3,613
Tax recoverable - 6,301
1,832 9,914

4EVER LEARNING (UK) LIMITED (REGISTERED NUMBER: 04826850)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 13,108 15,216
Amounts owed to parent undertaking 117,572 117,572
Social security and other taxes 853 556
VAT 4,319 3,192
Other creditors 11,617 11,752
Directors' current accounts 75,560 81,560
Accruals and deferred income 8,699 11,016
231,728 240,864

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

The loan due to the parent company is interest free and repayable on demand.