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Registration number: 11045400

EA Learning Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

EA Learning Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

EA Learning Limited

Company Information

Director | J J Gigacz

Registered office | 3rd Floor Lawford House Albert Place London N3 1QA

Accountants | Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

EA Learning Limited

(Registration number: 11045400)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Debtors | 4 | 327 | 314
Cash at bank and in hand |  | 449 | 623
|  | 776 | 937
Creditors: Amounts falling due within one year | 5 | (7,346) | (3,440)
Net liabilities |  | (6,570) | (2,503)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (6,670) | (2,603)
Shareholders' deficit |  | (6,570) | (2,503)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 September 2025

......................................... J J Gigacz Director

EA Learning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor
Lawford House
Albert Place
London
N3 1QA

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

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 on the assumption that the parent undertaking will make adequate funds available to the company, should they be required, in order to meet its liabilities as and when they fall due. The director has no reason to believe that, should such financial support be required, it will not be made available and accordingly consider it appropriate to adopt a going concern basis for a period of at least 12 months from the date of these financial statements.

Revenue recognition

Turnover is the amount receivable for contracting of educational services, consulting and training services excluding VAT.
Revenue is recognised on training educational services and consulting when the stage of completion can be reliably measured using a percentage of completion method. For consultancy revenue, the company carries the risks and rewards for the revenue and therefore the company is acting as the principal and therefore shows revenue as gross.

EA Learning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets or liabilities like trade debtors, other debtors, trade creditors and other creditors, loans from banks or other third parties and loans to/from related parties.
Recognition and measurement
Debt instruments that constitute a financing transaction are initially measured at fair value of future payments and subsequently at amortised cost using the effective interest method. Debt instruments which are payable or receivable within one year such as trade debtors or trade creditors are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received.
Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit & loss account.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4 | Debtors

Current | 2024 £ | 2023 £
Prepayments | 103 | 98
Other debtors | 224 | 216
| 327 | 314

EA Learning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 6 | 3,917 | -
Accruals and deferred income |  | 1,521 | 1,532
Other creditors |  | 1,908 | 1,908
|  | 7,346 | 3,440

6 | Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.

7 | Parent and ultimate parent undertaking

The company's immediate parent is Enterprise Professionals Pty Ltd and the ultimate parent is J & J Gigacz Investments Pty Ltd, both companies being registered in Australia. During the financial year (and in the previous financial year), the ultimate controlling party was the director and his spouse, however since the balance sheet date the director has become the ultimate controlling party.