REGISTERED NUMBER: 06630198 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THINK POSTGRAD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Davies

REGISTERED OFFICE:

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

Gloucestershire

GL53 0AN

REGISTERED NUMBER:

06630198 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Intangible assets

4

58,958

63,256

Tangible assets

5

2,460

1,048

61,418

64,304

CURRENT ASSETS

Debtors

6

164,549

102,057

Cash at bank

208,743

192,841

373,292

294,898

CREDITORS

Amounts falling due within one year

7

(108,842

)

(102,476

)

NET CURRENT ASSETS

264,450

192,422

TOTAL ASSETS LESS CURRENT LIABILITIES

325,868

256,726

CREDITORS

Amounts falling due after more than one year

8

(4,167

)

(14,167

)

PROVISIONS FOR LIABILITIES

(11,715

)

(15,439

)

NET ASSETS

309,986

227,120

CAPITAL AND RESERVES

Called up share capital

9

18

18

Share premium

69,993

69,993

Capital redemption reserve

10

10

Retained earnings

239,965

157,099

SHAREHOLDERS' FUNDS

309,986

227,120

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

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

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2025 and were signed by:

K Davies - Director

1.	STATUTORY INFORMATION

Think Postgrad 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.

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

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.

Significant judgements and estimates

No significant judgements nor estimations have been used in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss accountIncome 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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 January 2024

119,607

Additions

10,485

At 31 December 2024

130,092

AMORTISATION

At 1 January 2024

56,351

Amortisation for year

14,783

At 31 December 2024

71,134

NET BOOK VALUE

At 31 December 2024

58,958

At 31 December 2023

63,256

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

8,704

Additions

2,484

At 31 December 2024

11,188

DEPRECIATION

At 1 January 2024

7,656

Charge for year

1,072

At 31 December 2024

8,728

NET BOOK VALUE

At 31 December 2024

2,460

At 31 December 2023

1,048

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

93,170

100,848

Other debtors

71,379

1,209

164,549

102,057

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

4,029

8,226

Taxation and social security

53,596

59,141

Other creditors

41,217

25,109

108,842

102,476

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

4,167

14,167

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1,833

Ordinary

£0.01

18

18

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Davies.