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Company registration number: 09317403







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


HELEN GROGAN TUITION LIMITED






































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HELEN GROGAN TUITION LIMITED
 


 
COMPANY INFORMATION


Director
H Grogan 




Registered number
09317403



Registered office
Magna House
18 - 32 London Road

Staines-Upon-Thames

Surrey

TW18 4BP




Trading Address
26 Coulson Street

London

SW3 3NA






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


HELEN GROGAN TUITION LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 4


 


HELEN GROGAN TUITION LIMITED
REGISTERED NUMBER:09317403



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
12,573
14,145

Tangible assets
 5 
6,271
3,748

  
18,844
17,893

Current assets
  

Cash at bank and in hand
  
305,091
288,609

  
305,091
288,609

Creditors: amounts falling due within one year
 6 
(75,363)
(92,382)

Net current assets
  
 
 
229,728
 
 
196,227

Total assets less current liabilities
  
248,572
214,120

  

Net assets
  
248,572
214,120


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
248,472
214,020

  
248,572
214,120


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

H Grogan
Director
Date: 5 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


HELEN GROGAN TUITION LIMITED
 


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

1.


General information

Helen Grogan Tuition 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. 
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is generated by the provision of tutoring services and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 2

 


HELEN GROGAN TUITION LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Website
Goodwill
Total

£
£
£



Cost


At 1 January 2024
15,717
80,000
95,717



At 31 December 2024

15,717
80,000
95,717



Amortisation


At 1 January 2024
1,572
80,000
81,572


Charge for the year on owned assets
1,572
-
1,572



At 31 December 2024

3,144
80,000
83,144



Net book value



At 31 December 2024
12,573
-
12,573



At 31 December 2023
14,145
-
14,145



Page 3

 


HELEN GROGAN TUITION LIMITED
 


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

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
7,796


Additions
3,739



At 31 December 2024

11,535



Depreciation


At 1 January 2024
4,048


Charge for the year on owned assets
1,216



At 31 December 2024

5,264



Net book value



At 31 December 2024
6,271



At 31 December 2023
3,748


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
17,544
21,975

Other taxation and social security
13,350
12,652

Other creditors
20,149
30,545

Accruals and deferred income
24,320
27,210

75,363
92,382


 
Page 4