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Registered number: 11107448
D4 Educational Services Limited
Director's Report and
Financial Statements
For The Year Ended 31 December 2024
J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
D4 Educational Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Statement of Changes in Equity | 7
Notes to the Financial Statements | 8—10

Page 1
D4 Educational Services Limited
Company Information
For The Year Ended 31 December 2024
Company Information

Director | Mr Nawtej Dosanjh
Company Number | 11107448
Registered Office | C/O J.R. Accounts Ltd
| 34-37 Liverpool Street
| London
| EC2M 7PP
Accountants | J.R. Accounts Ltd
| Chartered Certified Accountants
| 34-37 Liverpool Street
| London
| EC2M 7PP

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D4 Educational Services Limited
Company No. 11107448
Director's Report For The Year Ended 31 December 2024
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2024.
Principal Activity
The company's principal activity continues to be that of educational services.
Directors
The director who held office during the year were as follows:

Mr Nawtej Dosanjh

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board

Mr Nawtej Dosanjh Director
18 September 2025

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D4 Educational Services Limited
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
In accordance with the engagement letter dated 02/01/2018, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18 September 2025

J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Page 3
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D4 Educational Services Limited
Profit and Loss Account
For The Year Ended 31 December 2024
Profit and Loss Account

| 2024 |  | 2023
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 161,890 |  | 211,886
Cost of sales |  | (87,166 ) |  | (83,635 )
GROSS PROFIT |  | 74,724 |  | 128,251
Administrative expenses |  | (52,610 ) |  | (50,350 )
OPERATING PROFIT |  | 22,114 |  | 77,901
Other interest receivable and similar income |  | 160 |  | 12
Interest payable and similar charges |  | - |  | (130 )
PROFIT BEFORE TAXATION |  | 22,274 |  | 77,783
Tax on Profit |  | (4,058 ) |  | (18,972 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 18,216 |  | 58,811

The notes on pages 8 to 10 form part of these financial statements.
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D4 Educational Services Limited
Balance Sheet
As At 31 December 2024
Balance Sheet

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,701 |  | 3,268
Investments | 5 |  | 50,000 |  | -
|  |  | 54,701 |  | 3,268
CURRENT ASSETS
Debtors | 6 | 411 |  | 641 |
Cash at bank and in hand |  | 139,003 |  | 245,411 |
|  | 139,414 |  | 246,052 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,124 ) |  | (25,545 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 130,290 |  | 220,507
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 184,991 |  | 223,775
NET ASSETS |  |  | 184,991 |  | 223,775
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 184,891 |  | 223,675
SHAREHOLDERS' FUNDS |  |  | 184,991 |  | 223,775

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D4 Educational Services Limited
Balance Sheet (continued)
As At 31 December 2024
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Nawtej Dosanjh Director
18 September 2025

The notes on pages 8 to 10 form part of these financial statements.
Page 6
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D4 Educational Services Limited
Statement of Changes in Equity
For The Year Ended 31 December 2024
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2023 | 100 | 184,864 | 184,964
Profit for the year and total comprehensive income | - | 58,811 | 58,811
Dividends paid | - | (20,000) | (20,000)
As at 31 December 2023 and 1 January 2024 | 100 | 223,675 | 223,775
Profit for the year and total comprehensive income | - | 18,216 | 18,216
Dividends paid | - | (57,000) | (57,000)
As at 31 December 2024 | 100 | 184,891 | 184,991

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D4 Educational Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
The presentation currency of the financial statements is the Pound Sterling (£).
D4 Educational Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11107448 . The registered office is C/O J.R. Accounts Ltd, 34-37 Liverpool Street, London, EC2M 7PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% at reducing balance method
Computer Equipment | 25% at reducing balance method

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
The average number of employees, including the director, during the year was 1 (2023: 1)
1 1
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D4 Educational Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 1,898 | 6,303 | 8,201
Additions | - | 3,000 | 3,000
As at 31 December 2024 | 1,898 | 9,303 | 11,201
Depreciation
As at 1 January 2024 | 972 | 3,961 | 4,933
Provided during the period | 232 | 1,335 | 1,567
As at 31 December 2024 | 1,204 | 5,296 | 6,500
Net Book Value
As at 31 December 2024 | 694 | 4,007 | 4,701
As at 1 January 2024 | 926 | 2,342 | 3,268

5. Investments

| Listed
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 50,000
As at 31 December 2024 | 50,000
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 50,000
As at 1 January 2024 | -

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 411 |  | 334
Other taxes and social security | - |  | 307
| 411 |  | 641

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D4 Educational Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,480 |  | 2,205
Corporation tax | 3,898 |  | 18,972
Accruals and deferred income | 2,700 |  | 3,825
Director's loan account | 46 |  | 543
| 9,124 |  | 25,545

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 57,000 |  | 20,000

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