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REGISTERED NUMBER: 10233758 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Everlearner Limited

The Everlearner Limited (Registered number: 10233758)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Everlearner Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J A Simms
Ms M Soteras Munt





REGISTERED OFFICE: 79 Highgate Lane
Farnborough
GU14 8AA





REGISTERED NUMBER: 10233758 (England and Wales)





ACCOUNTANTS: Branston Adams
Suite 2, Victoria House
South Street
Farnham
Surrey
GU9 7QU

The Everlearner Limited (Registered number: 10233758)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 97,755 112,439
Tangible assets 5 78,245 93,630
176,000 206,069

CURRENT ASSETS
Debtors 6 98,227 106,008
Cash at bank 743,092 562,155
841,319 668,163
CREDITORS
Amounts falling due within one year 7 123,148 119,216
NET CURRENT ASSETS 718,171 548,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

894,171

755,016

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 894,170 755,015
894,171 755,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:





J A Simms - Director


The Everlearner Limited (Registered number: 10233758)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Everlearner 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.

Turnover
Turnover is derived from the ordinary activities of the company and shown net of value added tax and discounts.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

The Everlearner Limited (Registered number: 10233758)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 April 2024 511,300
Additions 53,830
At 31 March 2025 565,130
AMORTISATION
At 1 April 2024 398,861
Amortisation for year 68,514
At 31 March 2025 467,375
NET BOOK VALUE
At 31 March 2025 97,755
At 31 March 2024 112,439

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 26,403 17,294 52,190 20,962 116,849
Additions - - - 2,197 2,197
At 31 March 2025 26,403 17,294 52,190 23,159 119,046
DEPRECIATION
At 1 April 2024 5,281 8,653 1,087 8,198 23,219
Charge for year 2,641 1,728 10,221 2,992 17,582
At 31 March 2025 7,922 10,381 11,308 11,190 40,801
NET BOOK VALUE
At 31 March 2025 18,481 6,913 40,882 11,969 78,245
At 31 March 2024 21,122 8,641 51,103 12,764 93,630

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 98,227 106,008

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors (1,582 ) 1,542
Tax 84,911 73,611
Social security and other taxes 7,098 9,180
VAT 30,363 30,208
Other creditors 2,356 2,698
Directors' current accounts 2 1,977
123,148 119,216

The Everlearner Limited (Registered number: 10233758)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J Simms & Ms M Soteras.

By virtue of their directorship and shareholding both Mr J Simms & Ms M Soteras were the company ultimate controllers during the year and prior year.