REGISTERED NUMBER: 02027321 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 30 September 2025

for

Tutoraction Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Madame C Despret

P R Glories

Miss C M I Despret

SECRETARY:

Madame C Despret

REGISTERED OFFICE:

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

REGISTERED NUMBER:

02027321 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Tangible assets

4

-

4,458

Investments

5

1,243

887

Investment property

6

-

457,750

1,243

463,095

CURRENT ASSETS

Cash at bank

615,634

332,497

CREDITORS

Amounts falling due within one year

-

19,022

NET CURRENT ASSETS

615,634

313,475

TOTAL ASSETS LESS CURRENT LIABILITIES

616,877

776,570

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

7

-

(35,710

)

Retained earnings

615,877

811,280

SHAREHOLDERS' FUNDS

616,877

776,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

Madame C Despret - Director

1.	STATUTORY INFORMATION

Tutoraction Limited 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

In accordance with Financial Reporting Standard 102 Section 1a, investment property is included at fair value and gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided, which is a departure from the Companies Act 2006, but is required to provide a true and fair view. The directors undertake an annual review of valuations and seek independent professional valuations once every 5 years.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments

Listed investments are included at fair value. Investments in unlisted shares are included at historical cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

55,477

Disposals

(55,477

)

At 30 September 2025

-

DEPRECIATION

At 1 July 2024

51,019

Eliminated on disposal

(51,019

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 June 2024

4,458

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 July 2024

887

Revaluations

356

At 30 September 2025

1,243

NET BOOK VALUE

At 30 September 2025

1,243

At 30 June 2024

887

Cost or valuation at 30 September 2025 is represented by:

Totals

£

Valuation in 2016

81

Valuation in 2017

161

Valuation in 2018

(61

)

Valuation in 2019

(88

)

Valuation in 2020

(418

)

Valuation in 2021

250

Valuation in 2022

(81

)

Valuation in 2023

27

Valuation in 2024

186

Valuation in 2025

356

Cost

830

1,243

If Fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

830

830

Fixed asset investments were valued on an open market basis on 30 June 2025 by the directors. .

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

457,750

Disposals

(493,460

)

Revaluations

35,710

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 June 2024

457,750

Fair value at 30 September 2025 is represented by:

£

The company sold its investment property during the year.

7.

RESERVES

Fair

value

reserve

£

At 1 July 2024

(35,710

)

Restatement to fair value

35,710

At 30 September 2025

-

8.	CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

9.	POST BALANCE SHEET EVENTS

The company has realised its assets and will be closed in due course.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tutoraction Limited for the period ended 30 September 2025 which comprise the Abridged Income Statement, Abridged 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tutoraction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tutoraction Limited and state those matters that we have agreed to state to the Board of Directors of Tutoraction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tutoraction Limited and its Board of Directors, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Tutoraction 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 statutory financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

1 October 2025