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# OM LEARNING AND DEVELOPMENT LIMITED

## Company Registration Number:
16504548 (England and Wales)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 09 June 2025

## End date: 31 December 2025

# OM LEARNING AND DEVELOPMENT LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Notes |

# OM LEARNING AND DEVELOPMENT LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 7 months to 31 December 2025
--- | --- | ---
|  | £
Called up share capital not paid: |  | 0
Fixed assets
Intangible assets: | 3 | 350,000
Tangible assets: | 4 | 56,220
Investments: | 5 | 28,900
Total fixed assets: |  | 435,120
Current assets
Stocks: |  | 750,000
Debtors: |  | 78,650
Cash at bank and in hand: |  | 53,002
Investments: |  | 0
Total current assets: |  | 881,652
Creditors: amounts falling due within one year: |  | (22,453)
Net current assets (liabilities): |  | 859,199
Total assets less current liabilities: |  | 1,294,319
Creditors: amounts falling due after more than one year: |  | (56,220)
Provision for liabilities: |  | (275,000)
Total net assets (liabilities): |  | 963,099
Capital and reserves
Called up share capital: |  | 100
Share premium account: |  | 0
Revaluation reserve: |  | 0
Other reserves: |  | 760,910
Profit and loss account: |  | 202,089
Shareholders funds: |  | 963,099

The notes form part of these financial statements

# OM LEARNING AND DEVELOPMENT LIMITED

## Balance sheet statements

For the year ending 31 December 2025 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 02 January 2026
and signed on behalf of the board by:

Name: D Sharma
Status: Director

The notes form part of these financial statements

# OM LEARNING AND DEVELOPMENT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 1. Accounting policies

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

# OM LEARNING AND DEVELOPMENT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 2. Employees

| 7 months to 31 December 2025
--- | ---
Average number of employees during the period | 12

# OM LEARNING AND DEVELOPMENT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
Additions | 350,000
Disposals | 0
Revaluations | 0
Transfers | 0
At 31 December 2025 | 350,000
Amortisation |
Charge for year | 0
On disposals | 0
Other adjustments | 0
At 31 December 2025 | 0
Net book value |
At 31 December 2025 | 350,000

# OM LEARNING AND DEVELOPMENT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
Additions | 56,220
Disposals | 0
Revaluations | 0
Transfers | 0
At 31 December 2025 | 56,220
Depreciation |
Charge for year | 0
On disposals | 0
Other adjustments | 0
At 31 December 2025 | 0
Net book value |
At 31 December 2025 | 56,220

# OM LEARNING AND DEVELOPMENT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Fixed investments

xed asset investments comprise capitalised investments in digital platforms, systems, and multi-year technology arrangements entered into by the Company to support the delivery of learning, training, and development services. As at 31 December 2025, the Company held fixed investments with a carrying value of £28,900. These investments relate primarily to: Up-front platform access and implementation costs Multi-year technology and system agreements, where the economic benefit extends beyond the current accounting period Non-recurring investment costs associated with establishing and embedding core learning and delivery infrastructure Fixed investments are stated at cost less accumulated amortisation and any provision for impairment, where applicable. Amortisation is charged over the expected useful economic life of the investment, consistent with the period over which the Company expects to derive benefit. The Directors have reviewed the carrying value of these investments at the balance sheet date and consider that no impairment is required. These costs are distinguished from intangible assets where the expenditure does not give rise to a separately identifiable asset capable of individual disposal.