IRIS Accounts Production v25.3.0.601 07912899 director 1.2.24 31.7.25 31.7.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07912899 2024-01-31 07912899 2025-07-31 07912899 2024-02-01 2025-07-31 07912899 2023-01-31 07912899 2023-02-01 2024-01-31 07912899 2024-01-31 07912899 ns14:PoundSterling 2024-02-01 2025-07-31 07912899 ns10:Director1 2024-02-01 2025-07-31 07912899 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-07-31 07912899 ns10:SmallEntities 2024-02-01 2025-07-31 07912899 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-07-31 07912899 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-07-31 07912899 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-07-31 07912899 ns10:FullAccounts 2024-02-01 2025-07-31 07912899 ns10:RegisteredOffice 2024-02-01 2025-07-31 07912899 ns5:CurrentFinancialInstruments 2025-07-31 07912899 ns5:CurrentFinancialInstruments 2024-01-31 07912899 ns5:ShareCapital 2025-07-31 07912899 ns5:ShareCapital 2024-01-31 07912899 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 07912899 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 07912899 ns5:FurnitureFittings 2024-02-01 2025-07-31 07912899 ns5:ComputerEquipment 2024-02-01 2025-07-31 07912899 ns5:FurnitureFittings 2024-01-31 07912899 ns5:ComputerEquipment 2024-01-31 07912899 ns5:FurnitureFittings 2025-07-31 07912899 ns5:ComputerEquipment 2025-07-31 07912899 ns5:FurnitureFittings 2024-01-31 07912899 ns5:ComputerEquipment 2024-01-31 07912899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 07912899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31

REGISTERED NUMBER: 07912899

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1 FEBRUARY 2024 TO 31 JULY 2025 |

| FOR |

| LEARNER FIRST LTD |

LEARNER FIRST LTD (REGISTERED NUMBER: 07912899)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LEARNER FIRST LTD

COMPANY INFORMATION

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

| DIRECTOR: | Mrs R D Muallem

| REGISTERED OFFICE: | 45 Gerard Road

| London

| SW13 9QH

| REGISTERED NUMBER: | 07912899

| ACCOUNTANTS: | GBJ Financial Limited

| Sterling House

| 27 Hatchlands Road

| Redhill

| Surrey

| RH1 6RW

LEARNER FIRST LTD (REGISTERED NUMBER: 07912899)

BALANCE SHEET

31 JULY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 1,052 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 950 |  |

Cash at bank | 130,149 |  | 123,086 |  |

130,149 |  | 124,036 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,678 |  | 2,761 |  |

NET CURRENT ASSETS | 127,471 |  | 121,275 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 127,471 |  | 122,327 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 127,470 |  | 122,326 |  |

SHAREHOLDERS' FUNDS | 127,471 |  | 122,327 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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.

LEARNER FIRST LTD (REGISTERED NUMBER: 07912899)

BALANCE SHEET - continued

31 JULY 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2025 and were signed by:

Mrs R D Muallem - Director

LEARNER FIRST LTD (REGISTERED NUMBER: 07912899)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

1. | STATUTORY INFORMATION

| Learner First Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Tangible fixed assets

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

| Office equipment and furniture | - | 25% on cost

| Computer equipment | - | 33% on cost

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Office |

equipment |

and | Computer |

furniture | equipment | Totals |

| £ | £ | £

| COST

| At 1 February 2024 | 871 |  | 3,787 |  | 4,658 |  |

| Additions | - |  | 884 |  | 884 |  |

| Disposals | (871 | ) | (4,671 | ) | (5,542 | ) |

| At 31 July 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 February 2024 | 871 |  | 2,735 |  | 3,606 |  |

| Charge for period | - |  | 1,076 |  | 1,076 |  |

| Eliminated on disposal | (871 | ) | (3,811 | ) | (4,682 | ) |

| At 31 July 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | - |  | - |  |

| At 31 January 2024 | - |  | 1,052 |  | 1,052 |  |

LEARNER FIRST LTD (REGISTERED NUMBER: 07912899)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | - |  | 950 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Taxation and social security | 1,688 |  | 728 |  |

| Other creditors | 990 |  | 2,033 |  |

2,678 |  | 2,761 |  |