REGISTERED NUMBER: 09625790 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DIGITAL LEARNING ASSOCIATES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

348,699

304,330

Tangible assets

5

2,553

576

351,252

304,906

CURRENT ASSETS

Debtors

6

239,397

163,853

Cash at bank

6,191

43,410

245,588

207,263

CREDITORS

Amounts falling due within one year

7

125,666

101,189

NET CURRENT ASSETS

119,922

106,074

TOTAL ASSETS LESS CURRENT LIABILITIES

471,174

410,980

CREDITORS

Amounts falling due after more than one year

8

(15,462

)

(16,667

)

PROVISIONS FOR LIABILITIES

(638

)

-

NET ASSETS

455,074

394,313

CAPITAL AND RESERVES

Called up share capital

9

2

2

Share premium

305,010

305,010

Retained earnings

150,062

89,301

SHAREHOLDERS' FUNDS

455,074

394,313

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 22 October 2025 and were signed on its behalf by:

S D Haggard - Director

1.	STATUTORY INFORMATION

Digital Learning Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09625790

Registered office:

Second Floor

1 Church Terrace

Richmond

TW10 6SE

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.

The financial statements have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Where sales included delivery over a period of time or includes project stages, income is deferred and spread over the period of the contract.

Development costs

Development costs are being amortised evenly over their estimated useful life of five years.

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

-

33% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 April 2024

580,866

Additions

169,857

At 31 March 2025

750,723

AMORTISATION

At 1 April 2024

276,536

Amortisation for year

125,488

At 31 March 2025

402,024

NET BOOK VALUE

At 31 March 2025

348,699

At 31 March 2024

304,330

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

2,332

Additions

3,666

At 31 March 2025

5,998

DEPRECIATION

At 1 April 2024

1,756

Charge for year

1,689

At 31 March 2025

3,445

NET BOOK VALUE

At 31 March 2025

2,553

At 31 March 2024

576

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

160,857

59,914

Other debtors

635

10,696

Deferred tax asset

-

1,875

Prepayments and accrued income

77,905

91,368

239,397

163,853

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

34,112

10,000

Trade creditors

20,725

23,070

Social security and other taxes

32,178

29,569

Other creditors

20,527

16,347

Directors' current accounts

18,124

22,203

125,666

101,189

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

15,462

16,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

106,958

Ordinary

£0.00002

2

2