All Aboard Learning Ltd

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

Registered number: 06604357

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		19,747		69,361

			19,747		69,361
CURRENT ASSETS
Stocks	6	100,964		102,219
Debtors	7	26,201		60,631
Cash at bank and in hand		45,846		81,918

		173,011		244,768
Creditors: Amounts Falling Due Within One Year	8	(307,322 )		(314,079 )

NET CURRENT ASSETS (LIABILITIES)			(134,311 )		(69,311 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(114,564 )		50

NET (LIABILITIES)/ASSETS			(114,564 )		50

CAPITAL AND RESERVES
Called up share capital	9		50		50
Profit and Loss Account			(114,614 )		-

SHAREHOLDERS' FUNDS			(114,564)		50

For the year ending 31 March 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 David Morgan

Director

05/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

All Aboard Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06604357 . The registered office is 267 Banbury Road, Oxford, OX2 7HQ.

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. Going Concern Disclosure

The company has negative reserves arising from an inter‑company loan. The directors have considered the company’s cash position and lack of overdue liabilities and believe it has sufficient resources to meet its obligations for at least 12 months from approval of these financial statements, so the going concern basis remains appropriate.

2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. 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:

Plant & Machinery	SL over 10 years
Motor Vehicles	RB at 20%
Fixtures & Fittings	SL over 4 years
Computer Equipment	SL over 3 years

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Page 2

Page 3

All Aboard Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	33,237

As at 31 March 2025	33,237

Amortisation
As at 1 April 2024	33,237

As at 31 March 2025	33,237

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	50,979	44,688	1,806	14,646	112,119
Additions	-	-	508	500	1,008
Disposals	(50,979 )	-	-	-	(50,979 )

As at 31 March 2025	-	44,688	2,314	15,146	62,148

Depreciation
As at 1 April 2024	7,097	21,808	664	13,189	42,758
Provided during the period	-	4,576	540	1,624	6,740
Disposals	(7,097 )	-	-	-	(7,097 )

As at 31 March 2025	-	26,384	1,204	14,813	42,401

Net Book Value
As at 31 March 2025	-	18,304	1,110	333	19,747

As at 1 April 2024	43,882	22,880	1,142	1,457	69,361

6. Stocks

	2025	2024
	£	£
Stock	100,964	102,219

Page 3

Page 4

All Aboard Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,547	16,579
Amounts owed by group undertakings	-	3,918
Other debtors	19,654	40,134

	26,201	60,631

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	35,000	15,000
Amounts owed to group undertakings	233,989	263,989
Other creditors	36,443	35,090
Taxation and social security	1,890	-

	307,322	314,079

Included within creditors are unpaid pension contributions of £879 (2024 - £740).

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50	50

10. Pension Commitments

Included within creditors are unpaid pension contributions of £879 (2024 - £740).

11. Related Party Transactions

The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company.

As at the balance sheet date, the company owed the parent company £268,989 in respect of working capital funding. There were no amounts due from or to other associated companies. The loan is interest-free and repayable on demand.

Page 4