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Registered number: 10278627
Tailored Tutors Limited
Financial Statements
For The Year Ended 30 June 2025
Tailored Tutors Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Tailored Tutors Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10278627

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 18,929 |  | -
Tangible Assets | 5 |  | 5,049 |  | 6,732
|  |  | 23,978 |  | 6,732
CURRENT ASSETS
Debtors | 6 | 4,932 |  | 8,462 |
Cash at bank and in hand |  | 108,062 |  | 128,909 |
|  | 112,994 |  | 137,371 |
Creditors: Amounts Falling Due Within One Year | 7 | (110,407 ) |  | (102,429 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,587 |  | 34,942
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 26,565 |  | 41,674
NET ASSETS |  |  | 26,565 |  | 41,674
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 26,564 |  | 41,673
SHAREHOLDERS' FUNDS |  |  | 26,565 |  | 41,674

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R Thompson Director
9th December 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Tailored Tutors Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Tailored Tutors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10278627 . The registered office is 20 Western Street, Brighton, BN1 2PG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initally measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Other intangible assets are course creation costs and the company's website. Course costs are amortised to the profit and loss account over its estimated economic life of six years. The website is amortised to the profit and loss account over its estimated economic life of five years.
The costs in relation to the development of the company's App, which incurred in 2022 were fully written off as an impairment loss in 2023 as it is unlikely that the App will be completed and brought into use.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
Tailored Tutors Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Website | Course Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | - | 43,400 | 43,400
Additions | 20,743 | - | 20,743
As at 30 June 2025 | 20,743 | 43,400 | 64,143
Amortisation
As at 1 July 2024 | - | 43,400 | 43,400
Provided during the period | 1,814 | - | 1,814
As at 30 June 2025 | 1,814 | 43,400 | 45,214
Net Book Value
As at 30 June 2025 | 18,929 | - | 18,929
As at 1 July 2024 | - | - | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 18,669
As at 30 June 2025 | 18,669
Depreciation
As at 1 July 2024 | 11,937
Provided during the period | 1,683
As at 30 June 2025 | 13,620
Net Book Value
As at 30 June 2025 | 5,049
As at 1 July 2024 | 6,732

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,411 |  | 3,315
Other debtors | 3,521 |  | 5,147
| 4,932 |  | 8,462

Page 3
Page 4
Tailored Tutors Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 86,861 |  | 78,615
Taxation and social security | 23,546 |  | 23,814
| 110,407 |  | 102,429

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4