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Company Registration No. SC480442 (Scotland)
UP4LEARNING (UK) LTD Unaudited accounts for the year ended 30 June 2025
UP4LEARNING (UK) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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UP4LEARNING (UK) LTD Company Information for the year ended 30 June 2025
Director
Gayle McCrorie
Company Number
SC480442 (Scotland)
Registered Office
52 St Andrews Avenue Prestwick KA9 2DZ
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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UP4LEARNING (UK) LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
212
265
Current assets
Cash at bank and in hand
4,847
2,563
Creditors: amounts falling due within one year
5
(2,655)
(1,764)
Net current assets
2,192
799
Net assets
2,404
1,064
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
2,304
964
Shareholders' funds
2,404
1,064
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 December 2025 and were signed on its behalf by
Gayle McCrorie Director Company Registration No. SC480442
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UP4LEARNING (UK) LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
UP4LEARNING (UK) LTD is a private company, limited by shares, registered in Scotland, registration number SC480442. The registered office is 52 St Andrews Avenue, Prestwick, KA9 2DZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
2,180
At 30 June 2025
2,180
Depreciation
At 1 July 2024
1,915
Charge for the year
53
At 30 June 2025
1,968
Net book value
At 30 June 2025
212
At 30 June 2024
265
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UP4LEARNING (UK) LTD Notes to the Accounts for the year ended 30 June 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
460
420
Taxes and social security
443
404
Loans from directors
1,752
940
2,655
1,764
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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