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REGISTERED NUMBER: 08145963 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

VIVID LEARNING & DEVELOPMENT LTD

VIVID LEARNING & DEVELOPMENT LTD (REGISTERED NUMBER: 08145963)

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


VIVID LEARNING & DEVELOPMENT LTD

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mrs S Alexander
G Alexander





REGISTERED OFFICE: Berkeley House
6 The Square
Kenilworth
Warwickshire
CV8 1EB





REGISTERED NUMBER: 08145963 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

VIVID LEARNING & DEVELOPMENT LTD (REGISTERED NUMBER: 08145963)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 204 407

CURRENT ASSETS
Debtors 5 15,869 11,825
Cash at bank 21,681 23,208
37,550 35,033
CREDITORS
Amounts falling due within one year 6 21,060 14,468
NET CURRENT ASSETS 16,490 20,565
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,694

20,972

PROVISIONS FOR LIABILITIES 38 77
NET ASSETS 16,656 20,895

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 16,654 20,893
SHAREHOLDERS' FUNDS 16,656 20,895

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 13 August 2025 and were signed on its behalf by:





Mrs S Alexander - Director


VIVID LEARNING & DEVELOPMENT LTD (REGISTERED NUMBER: 08145963)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Vivid Learning & Development Ltd 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost

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
During the year the company has made pension payments on behalf of it directors, the assets of the scheme are held separately from those of the company's in an independently administered fund.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

VIVID LEARNING & DEVELOPMENT LTD (REGISTERED NUMBER: 08145963)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024
and 31 March 2025 813
DEPRECIATION
At 1 April 2024 406
Charge for year 203
At 31 March 2025 609
NET BOOK VALUE
At 31 March 2025 204
At 31 March 2024 407

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 15,869 11,825

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 276 -
Taxation and social security 13,992 9,250
Other creditors 6,792 5,218
21,060 14,468

7. RELATED PARTY DISCLOSURES

At 31 March 2025 other creditors include loans made to the company by the directors amounting to £5,592 (2024 £4,630). The loans are interest free with no fixed date for repayment.

8. CONTROLLING PARTY

The controlling party is Mrs S Alexander.