REGISTERED NUMBER: 12805855 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Carousel Learning Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Boxer

J J Perry

J M Diaz Angulo

REGISTERED OFFICE:

Lytchett House 13 Freeland Park

Wareham Road

Poole

Dorset

BH16 6FA

REGISTERED NUMBER:

12805855 (England and Wales)

ACCOUNTANTS:

We`ll Mind Your Own Business LTD

39 Long Acre

London

WC2E 9LG

FIXED ASSETS

Tangible assets

4

4,580

797

CURRENT ASSETS

Debtors

5

44,382

75,550

Cash at bank

132,606

79,639

176,988

155,189

CREDITORS

Amounts falling due within one year

6

274,512

240,482

NET CURRENT LIABILITIES

(97,524

)

(85,293

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(92,944

)

(84,496

)

CAPITAL AND RESERVES

Called up share capital

32

30

Share premium

582,685

433,016

Retained earnings

(675,661

)

(517,542

)

SHAREHOLDERS' FUNDS

(92,944

)

(84,496

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 20 November 2025 and were signed on its behalf by:

J M Diaz Angulo - Director

1.	STATUTORY INFORMATION

Carousel Learning 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Tangible fixed assets

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

Computer equipment - 33% on cost

Fixtures & fittings, office equipment - 20% on cost

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

-

892

892

Additions

114

4,301

4,415

At 31 August 2025

114

5,193

5,307

DEPRECIATION

At 1 September 2024

-

95

95

Charge for year

2

630

632

At 31 August 2025

2

725

727

NET BOOK VALUE

At 31 August 2025

112

4,468

4,580

At 31 August 2024

-

797

797

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

36,781

70,819

Other debtors

116

-

Prepayments

7,485

4,731

44,382

75,550

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

4,209

1,489

VAT

16,333

17,185

Accruals and deferred income

253,970

221,808

274,512

240,482

7.	ULTIMATE CONTROLLING PARTY

There is no an ultimate controlling party.