Learning through Play Ltd

Learning through Play Ltd
Contents Page
For the year ended 31 May 2025

Company information	1
Accountants' report	2
Statement of financial position	3
Notes to the financial statements	4

Learning through Play Ltd
Company Information
For the year ended 31 May 2025

Directors	Jayne Baggott Nicola Pontin
Registered Number	06255343
Registered Office	339 Two Mile Hill Road Kingswood Bristol Somerset BS15 1AN
Accountants	Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN

1

Learning through Play Ltd Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 May 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 17 July 2025 2

Learning through Play Ltd
Accountants' Report
For the year ended 31 May 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 May 2025

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

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
17 July 2025

2

Learning through Play Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	6,700	10,050
Tangible fixed assets	4	53,258	55,988
		59,958	66,038
Current assets
Debtors	5	3,928	5,099
Cash at bank and in hand		277,750	204,217
		281,678	209,316
Creditors: amount falling due within one year	6	(136,694)	(97,087)
Net current assets		144,984	112,229

Total assets less current liabilities		204,942	178,267
Net assets		204,942	178,267

Capital and reserves
Called up share capital		2	2
Profit and loss account		204,940	178,265
Shareholders' funds		204,942	178,267

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 17 July 2025 and were signed on its behalf by:

-------------------------------
Jayne Baggott
Director

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Nicola Pontin
Director

3

Learning through Play Ltd
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Learning through Play Ltd is a private company, limited by shares, registered in , registration number 06255343, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Somerset, BS15 1AN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 24 (2024 : 27).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 June 2024	67,000	67,000
Additions	-	-
Disposals	-	-
At 31 May 2025	67,000	67,000
Amortisation
At 01 June 2024	56,950	56,950
Charge for year	3,350	3,350
On disposals	-	-
At 31 May 2025	60,300	60,300
Net book values
At 31 May 2025	6,700	6,700
At 31 May 2024	10,050	10,050

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 June 2024	37,782	4,835	18,950	30,309	91,876
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 31 May 2025	37,782	4,835	18,950	30,309	91,876
Depreciation
At 01 June 2024	-	2,034	10,734	23,120	35,888
Charge for year	-	420	1,232	1,078	2,730
On disposals	-	-	-	-	-
At 31 May 2025	-	2,454	11,966	24,198	38,618
Net book values
Closing balance as at 31 May 2025	37,782	2,381	6,984	6,111	53,258
Opening balance as at 01 June 2024	37,782	2,801	8,216	7,189	55,988

5.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	3,928		5,099
	3,928		5,099

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	48,531	23,015
Accrued Expenses	1,530	1,530
Other Creditors	85,899	72,533
Directors' Current Accounts	734	9
	136,694	97,087

4

Registered Number: 06255343

LEARNING THROUGH PLAY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025