LearningCues Media Ltd

	Registered number
	08187834

	LearningCues Media Ltd
	Unaudited Accounts
	for the year ended
	31 August 2025

LearningCues Media Ltd Balance Sheet as at 31 August 2025
	Notes		2025 £		2024 £
Fixed assets
Investments			1,128		0
			1,128		0

Current assets
Stocks		2,416		2,108
Cash at bank and in hand		10,889		9,209
		13,305		11,317

Creditors: amounts falling due within one year		(37,559)		(37,630)

Net current assets / (liabilities)			(24,254)		(26,313)

Total assets less current liabilities			(23,126)		(26,313)

Creditors: amounts falling due after more than one year	3		(2,754)		(3,549)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(660)		(660)

Total net assets (liabilities)			(26,540)		(30,522)

Capital and reserves
Called up share capital	4		1		1
Profit and loss account			(26,541)		(30,523)
Shareholders' funds			(26,540)		(30,522)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Dr J Everett

Director

Approved by the board on 9 September 2025

Company Number: 08187834 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

20-22 Wenlock Road
London
N1 7GU
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The company is funded by a loan from the director. The director has considered the next 12 months and due to the director's continued support by way of the loan, the director has considered it appropriate to prepare the financial statements on the going concern basis.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

	Tangible fixed assets depreciation policy
	Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2025	2024
Average number of employees during the period	0	0

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	2,754	3,549
	2,754	3,549

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
1 (2024: 1) Ord shares of £1.00 each	1	1

	1	1