Henry David Learning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12217200

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		268,056		24,084

			268,056		24,084
CURRENT ASSETS
Debtors	5	30,109		56,383
Cash at bank and in hand		64,509		48,104

		94,618		104,487
Creditors: Amounts Falling Due Within One Year	6	(225,381 )		(146,304 )

NET CURRENT ASSETS (LIABILITIES)			(130,763 )		(41,817 )

TOTAL ASSETS LESS CURRENT LIABILITIES			137,293		(17,733 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,972 )		(6,021 )

NET ASSETS/(LIABILITIES)			117,321		(23,754 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			117,221		(23,854 )

SHAREHOLDERS' FUNDS			117,321		(23,754)

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Henry David Learning Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Z Lal

Director

16 September 2025

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

1. General Information

Henry David Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12217200 . The registered office is Suite 2 First floor Millenium Court , First Avenue ,Centrum 100, Burton-On-Trent, Staffordshire., DE14 2WH.

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

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors continue to provide financial support to the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable for educational placements. Turnover includes revenue earned from the rendering of services.

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. 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:

Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Office Equipment	3 years straight line

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. The assets of the scheme are held seperately from those of the company in independently administered funds.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 12)

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Henry David Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	10,740	5,184	20,889	36,813
Additions	232,833	26,996	29,084	288,913
Disposals	(6,250 )	-	-	(6,250 )

As at 31 March 2025	237,323	32,180	49,973	319,476

Depreciation
As at 1 April 2024	3,271	865	8,593	12,729
Provided during the period	24,024	2,133	13,185	39,342
Disposals	(651 )	-	-	(651 )

As at 31 March 2025	26,644	2,998	21,778	51,420

Net Book Value
As at 31 March 2025	210,679	29,182	28,195	268,056

As at 1 April 2024	7,469	4,319	12,296	24,084

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,600	45,333
Other debtors	16,509	11,050

	30,109	56,383

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	31,537	6,963
Amounts owed to participating interests	33,901	3,901
Other creditors	39,822	2,711
Taxation and social security	120,121	132,729

	225,381	146,304

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Henry David Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	54,000	64,800
Later than one year and not later than five years	198,000	259,200
Later than five years	-	44,600

	252,000	368,600

9. Related Party Transactions

During the year the company entered into the following transactions with related parties:

Purchased £Nil (2024: £30,000) management services from Platform Childcare Limited, a company ultimately controlled by the director.

At 31 March 2025 £33,901 (2024: £3,901) was owed to Platform Childcare Limited.

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