Registration number: 06560186

Cube Learning And Development Limited

Contents

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

Cube Learning And Development Limited

(Registration number: 06560186)
Balance Sheet as at 30 April 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	6		-		210
Current assets
Debtors	7	57,902		59,453
Cash at bank and in hand		125,477		149,200
		183,379		208,653
Creditors: Amounts falling due within one year	8	(47,956)		(72,313)
Net current assets			135,423		136,340
Total assets less current liabilities			135,423		136,550
Provisions for liabilities			-		(52)
Net assets			135,423		136,498
Capital and reserves
Called up share capital		1,000		1,000
Profit and loss account		134,423		135,498
Total equity			135,423		136,498

For the financial year ending 30 April 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 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

......................................... Mr C.J. Burton Director

Cube Learning And Development Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

1	General information

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

The address of its registered office is:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

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, including Section 1A - '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 using the historical cost convention.

The financial statements are presented in Sterling (£).

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 value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to 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.

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

Cube Learning And Development Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

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	25% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	210	210

Cube Learning And Development Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	10,000	10,000
At 30 April 2025	10,000	10,000
Amortisation
At 1 May 2024	10,000	10,000
At 30 April 2025	10,000	10,000
Carrying amount
At 30 April 2025	-	-

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	4,261	4,261
At 30 April 2025	4,261	4,261
Depreciation
At 1 May 2024	4,051	4,051
Charge for the year	210	210
At 30 April 2025	4,261	4,261
Carrying amount
At 30 April 2025	-	-
At 30 April 2024	210	210

7

Debtors

Debtors: amounts falling due within one year	2025 £	2024 £
Trade debtors	55,171	57,225
Prepayments	2,731	1,980
Other debtors	-	248
	57,902	59,453

Cube Learning And Development Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	3,118	8,169
Taxation and social security	32,679	54,222
Other creditors	12,159	9,922
	47,956	72,313