Living Learning English Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10739680 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Living Learning English Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K Hargreaves

REGISTERED OFFICE:

27 Portland Square

Bristol

BS2 8SA

REGISTERED NUMBER:

10739680 (England and Wales)

ACCOUNTANTS:

Norton Accountancy Ltd

7 Soundwell Road

Staple Hill

Bristol

BS16 4QG

FIXED ASSETS

Tangible assets

4

1,000,000

CURRENT ASSETS

Debtors

5

25,000

24,929

Investments

6

7,800

Cash at bank

4,742

58,440

37,542

91,169

CREDITORS

Amounts falling due within one year

7

(37,525

)

(43,283

)

NET CURRENT ASSETS

17

47,886

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,000,017

1,047,886

CREDITORS

Amounts falling due after more than one
year

8

(162,177

)

(171,664

)

PROVISIONS FOR LIABILITIES

(77,652

)

(67,883

)

NET ASSETS

760,188

808,339

CAPITAL AND RESERVES

Called up share capital

200

Revaluation reserve

456,102

Retained earnings

303,886

352,037

760,188

808,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mrs K Hargreaves - Director

1.	STATUTORY INFORMATION

Living Learning English Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 October 2023

and 30 September 2024

919,099

80,901

1,000,000

NET BOOK VALUE

At 30 September 2024

919,099

80,901

1,000,000

At 30 September 2023

919,099

80,901

1,000,000

Cost or valuation at 30 September 2024 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2018

750,000

-

750,000

Valuation in 2019

-

80,901

Valuation in 2022

169,099

-

169,099

919,099

80,901

1,000,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Amounts owed by group undertakings

-

24,929

Other debtors

25,000

-

25,000

24,929

6.	CURRENT ASSET INVESTMENTS

30.9.24

30.9.23

£

Shares in group undertakings

7,800

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Bank loans and overdrafts

23,535

33,183

Trade creditors

1

(1

)

Amounts owed to group undertakings

439

-

Taxation and social security

-

2,251

Other creditors

13,550

7,850

37,525

43,283

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.24

30.9.23

£

Bank loans

157,377

165,114

Other creditors

4,800

6,550

162,177

171,664

9.	RELATED PARTY DISCLOSURES

Living Learning English Holdings Ltd owns shares in Living Learning English Ltd, Living Learning English Guardianship Ltd

All assets and trade have remained within the group.

The director owed the company £25,000 at the year end this will be repaid within 9 months

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K Hargreaves.