Numbers Knowhow Limited Accounts






Numbers Knowhow Limited

	Company No. 04000266
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was . Training, management consultancy and software development




Director

The Director who served at any time during the period was as follows:

M. Reza









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Reza
Company Secretary
27 December 2025

at	31 March 2025
Company No.		04000266	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	167	914
	Tangible assets		5	388	489


				555	1,403
Current assets

	Debtors		6	61,708	2,081

	Cash at bank and in hand			6,238	7,041
				67,946	9,122
Creditors: Amount falling due within one year			7	(14,655)	(11,201)
Net current assets/(liabilities)				53,291	(2,079)
Total assets less current liabilities				53,846	(676)
Creditors: Amounts falling due after more than one year			8	(198,197)	(135,398)



Net liabilities				(144,351)	(136,074)

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		10	(144,361)	(136,084)

Total equity				(144,351)	(136,074)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 27 December 2025 and signed on its behalf by:
M. Reza
Director
27 December 2025

for the period ended 31 March 2025

General information

Numbers Knowhow Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04000266

Its registered office is:

29-35 Forester Building

St Nicholas Place

Leicester

LE1 4LD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25%% Reducing balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the period:	3	2

4	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 June 2024	2,688	2,688


		At 31 March 2025	2,688	2,688
		Amortisation and impairment
		At 1 June 2024	1,774	1,774
		Charge for the year	747	747


		At 31 March 2025	2,521	2,521
		Net book values
		At 31 March 2025	167	167
		At 31 May 2024	914	914

		Intangibe fixed assets refers to website costs, written off over 3 years

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 June 2024	21,941	21,941




		At 31 March 2025	21,941	21,941
		Depreciation
		At 1 June 2024	21,452	21,452
		Charge for the year	101	101



		At 31 March 2025	21,553	21,553
		Net book values
		At 31 March 2025	388	388
		At 31 May 2024	489	489

6	Debtors
			2025	2024
			£	£
		Trade debtors	8,678	304

		Corporation tax recoverable	-	1,777



		Other debtors	53,030	-

			61,708	2,081

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	-	420

		Taxes and social security	13,819	10,146

		Other creditors	835	635
		Accruals and deferred income	1	-
			14,655	11,201

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£





		Amounts owed to group undertakings	38,867	-
		Other creditors	159,330	135,398

			198,197	135,398

Share Capital

Issued 10 £1 ordinary shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

Knowledge Grab Group

The parent's registered office address is:

Forester Buildings

29-35 St Nicholas Place

Leicester

LE1 4LD