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Registered Number: 03831632


 

 

 

ONLINE TUTORS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

Online Tutors Limited
Contents Page
For the year ended 30 June 2025
Report to the directors on the preparation of the unaudited statutory accounts of Online Tutors Limited for the year ended 30 June 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Online Tutors Limited for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Online Tutors Limited, as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Online Tutors Limited and state those matters that we have agreed to state to the Board of Directors of Online Tutors Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Online Tutors Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Online Tutors 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 of Online Tutors Limited. You consider that Online Tutors 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 Online Tutors 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 accounts
30 June 2025.



....................................................
Moorhurst Partners LLP
Suite S2 Blackwell House
Guildhall Yard
London
EC2V 5AE
06 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 3,034    2,674 
3,034    2,674 
Current assets      
Debtors 100,000    26,552 
Cash at bank and in hand 87,208    138,527 
187,208    165,079 
Creditors: amount falling due within one year (93,564)   (89,236)
Net current assets 93,644    75,843 
 
Total assets less current liabilities 96,678    78,517 
Provisions for liabilities (1,312)   (726)
Net assets 95,366    77,791 
 

Capital and reserves 		     
Called up share capital 309    309 
Profit and loss account 95,057    77,482 
Shareholders' funds 95,366    77,791 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 October 2025 and were signed on its behalf by:


-------------------------------
Dean Robert Wootten
Director
2
General Information
Online Tutors Limited is a private company, limited by shares, registered in , registration number 03831632, registration address Highlands, 13 The Ridgeway, Friston, East Sussex, BN20 0EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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 under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 3 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 July 2024 52,663    52,663 
Additions 1,667    1,667 
Disposals -    - 
At 30 June 2025 54,330    54,330 
Depreciation
At 01 July 2024 49,991    49,991 
Charge for year 1,305    1,305 
On disposals -    - 
At 30 June 2025 51,296    51,296 
Net book values
Closing balance as at 30 June 2025 3,034    3,034 
Opening balance as at 01 July 2024 2,674    2,674 


4.

Director’s loan

Loans provided from a Director

The Director Helen Brian-Davis was owed the following amounts at the year end:
2025 £29,250     2024 £14,625
5.

Related Party

During the year a loan was made to Wootten Consultants Ltd (a company under common control) for £100,000 for which interest is charged at market rate. The loan is repayable on demand.


In the previous year Wootten Consultants Ltd had loaned £15,000 to Online Tutors Ltd which was repaid at the start of the year and commercial interest was paid on this loan.
3