D4 Educational Services Limited

	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

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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

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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.

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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)

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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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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