Growth Learning Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Growth Learning Limited for the year ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Growth Learning Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Growth Learning Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Growth Learning Limited and state those matters that we have agreed to state to the director of Growth Learning Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Growth Learning Limited and its director as a body for our work or for this report.

It is your duty to ensure that Growth Learning Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Growth Learning Limited . You consider that Growth Learning Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Growth Learning Limited . 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.

29 September 2025

Norwoods

Forest House Office

3 - 5 Horndean Road

Bracknell

Berkshire

RG12 0XQ

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Growth Learning Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 04594987

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		153		187
Tangible Assets	5		447		394

			600		581
CURRENT ASSETS
Debtors	6	1,560		1,685
Cash at bank and in hand		1,953		3,600

		3,513		5,285
Creditors: Amounts Falling Due Within One Year	7	(28,067 )		(29,554 )

NET CURRENT ASSETS (LIABILITIES)			(24,554 )		(24,269 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(23,954 )		(23,688 )

NET LIABILITIES			(23,954 )		(23,688 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(23,955 )		(23,689 )

SHAREHOLDERS' FUNDS			(23,954)		(23,688)

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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms G M Locke

Director

27 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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Growth Learning Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Growth Learning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04594987 . The registered office is Forest House Office, 3 - 5 Horndean Road, Bracknell, Berkshire, RG12 0XQ.

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. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are patents. It is amortised to the profit and loss account over its estimated economic life of ten years.

2.5. 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% on cost
Computer Equipment	25% on cost

2.6. Financial Instruments

The company has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measures at their settlement value.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Growth Learning Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 January 2024	340

As at 31 December 2024	340

Amortisation
As at 1 January 2024	153
Provided during the period	34

As at 31 December 2024	187

Net Book Value
As at 31 December 2024	153

As at 1 January 2024	187

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	5,641	4,278	9,919
Additions	-	319	319

As at 31 December 2024	5,641	4,597	10,238

Depreciation
As at 1 January 2024	5,577	3,948	9,525
Provided during the period	21	245	266

As at 31 December 2024	5,598	4,193	9,791

Net Book Value
As at 31 December 2024	43	404	447

As at 1 January 2024	64	330	394

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Growth Learning Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	125
Other debtors	1,560	1,560

	1,560	1,685

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	1	-
Other creditors	28,066	29,554

	28,067	29,554

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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