Registration number: 09629764

Chameleon Learning Solutions Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Chameleon Learning Solutions Limited

(Registration number: 09629764)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	39	394
Current assets
Debtors	6	60	404
Cash at bank and in hand		17,613	22,054
		17,673	22,458
Creditors: Amounts falling due within one year	7	(16,239)	(22,671)
Net current assets/(liabilities)		1,434	(213)
Total assets less current liabilities		1,473	181
Provisions for liabilities		(7)	(75)
Net assets		1,466	106
Capital and reserves
Called up share capital		10	10
Retained earnings		1,456	96
Shareholders' funds		1,466	106

For the financial year ending 30 June 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:
 

Mr R Coxon Director

Chameleon Learning Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 15 September 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Chameleon Learning Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	354	541

Chameleon Learning Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	4,597	4,597
Disposals	(3,522)	(3,522)
At 30 June 2025	1,075	1,075
Depreciation
At 1 July 2024	4,203	4,203
Charge for the year	354	354
Eliminated on disposal	(3,521)	(3,521)
At 30 June 2025	1,036	1,036
Carrying amount
At 30 June 2025	39	39
At 30 June 2024	394	394

6

Debtors

Current	2025 £	2024 £
Prepayments	60	55
Other debtors	-	349
	60	404

Chameleon Learning Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	12,849	8,396
Taxation and social security		2,275	1,354
Accruals and deferred income		1,115	12,921
		16,239	22,671

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	12,849	8,396