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Registered number: 14344465









GIVE LEARN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
GIVE LEARN LIMITED
 
 
COMPANY INFORMATION


Director
James Patrick Cluskey 




Company secretary
James Patrick Cluskey



Registered number
14344465



Registered office
1a
Cromwell Road

Wimbledon

London

United Kingdom

SW19 8LE




Accountants
Ecovis Wingrave Yeats UK Limited

7-12 Noel Street

London

W1F 8GQ





 
GIVE LEARN LIMITED
 

CONTENTS



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 8


 
GIVE LEARN LIMITED
REGISTERED NUMBER: 14344465

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible Assets
 4 
11,792
11,193

Tangible Fixed Assets
 5 
1,775
620

  
13,567
11,813

Current assets
  

Debtors Within One Year
 6 
66,550
369

Cash At Bank And In Hand
  
55,049
41,469

  
121,599
41,838

Creditors: Amounts Falling Due Within One Year
 7 
(87,218)
(34,564)

Net current assets
  
 
 
34,381
 
 
7,274

Total assets less current liabilities
  
47,948
19,087

  

Net assets
  
47,948
19,087


Capital and reserves
  

Called up share capital 
  
100
100

Profit And Loss Account
  
47,848
18,987

  
47,948
19,087


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 his 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 statement of comprehensive income 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 on 14 May 2025.


Page 1

 
GIVE LEARN LIMITED
REGISTERED NUMBER: 14344465
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024



James Patrick Cluskey
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Give Learn Limited is a private company, limited by shares, incorporated in England and Wales, registration number 14344465. The registered office is 1a Cromwell Road, Wimbledon, London, SW19 8LE.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.


Page 4

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 5

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Computer software

£



Cost


At 1 January 2024
12,199


Additions
1,872



At 31 December 2024

14,071



Amortisation


At 1 January 2024
1,006


Charge for the year on owned assets
1,273



At 31 December 2024

2,279



Net book value



At 31 December 2024
11,792



At 31 December 2023
11,193



Page 6

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
692


Additions
1,583



At 31 December 2024

2,275



Depreciation


At 1 January 2024
72


Charge for the year on owned assets
428



At 31 December 2024

500



Net book value



At 31 December 2024
1,775



At 31 December 2023
620


6.


Debtors

2024
2023
£
£


Trade debtors
63,508
179

Amounts owed by participating interests
1,167
-

Other debtors
1,223
190

Prepayments and accrued income
652
-

66,550
369


Page 7

 
GIVE LEARN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
317
-

Corporation tax
14,522
6,297

Tax due to HMRC
3,757
3,723

Other creditors
675
139

Accruals and deferred income
67,947
24,405

87,218
34,564



8.


Share capital

2024
2023
£
£
Allotted, called up and partly paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100




9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £6,366 
(2023 - £608) . Contributions totalling £675 (2023 - £139) were payable to the fund at the balance sheet date and are included in creditors.


10.


Related party transactions

As at the year end the Director owed the company £NIL (2023-£90)
During the year, the company covered expenses on behalf of a related party, by virtue of common ownership, of £1,167. As at the year end the company was owed £1,167 
(2023-£NIL). Amounts owed by related parties are unsecured, interest-free and repayable on demand.

Page 8