ESTIA LEARNING GROUP LIMITED

Company Registration Number:
13959689 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

ESTIA LEARNING GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

ESTIA LEARNING GROUP LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets: 3 279,557 8,333
Tangible assets: 4 3,908 2,660
Total fixed assets: 283,465 10,993
Current assets
Debtors:   350,861 226,641
Cash at bank and in hand: 296,812 51,313
Total current assets: 647,673 277,954
Creditors: amounts falling due within one year: 5 (311,277) (272,921)
Net current assets (liabilities): 336,396 5,033
Total assets less current liabilities: 619,861 16,026
Total net assets (liabilities): 619,861 16,026
Capital and reserves
Called up share capital: 111 100
Share premium account: 1,099,989 0
Profit and loss account: (480,239) 15,926
Shareholders funds: 619,861 16,026

The notes form part of these financial statements

ESTIA LEARNING GROUP LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 December 2025
and signed on behalf of the board by:

Name: Brian L Katzen
Status: Director

The notes form part of these financial statements

ESTIA LEARNING GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised when the service is rendered.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Fixtures, fittings, tools and equipment: over 4 years

Intangible fixed assets and amortisation policy

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. The licence is being written off in equal annual instalments over its estimated economic life of 10 years. The software is being written off in equal annual instalments over its estimated economic life of 4 years.

ESTIA LEARNING GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 20 27

ESTIA LEARNING GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 10,000
Additions 308,059
At 31 December 2024 318,059
Amortisation
At 01 January 2024 1,667
Charge for year 36,835
At 31 December 2024 38,502
Net book value
At 31 December 2024 279,557
At 31 December 2023 8,333

ESTIA LEARNING GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 3,743
Additions 2,985
Disposals (1,152)
At 31 December 2024 5,576
Depreciation
At 01 January 2024 1,083
Charge for year 1,081
On disposals (496)
At 31 December 2024 1,668
Net book value
At 31 December 2024 3,908
At 31 December 2023 2,660

ESTIA LEARNING GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

Accruals and deferred income: £56,241 Trade creditors: £119,581 Taxation and social security costs: £31,340 Other creditors: £ 104,115