2024-06-01 2025-05-31 2025-05-31 false 11391226 STUDY PLUS TUITION LTD 2025-12-11 false iso4217:GBP xbrli:pure 11391226 2024-05-31 11391226 2025-05-31 11391226 2024-06-01 2025-05-31 11391226 2023-05-31 11391226 2024-05-31 11391226 2023-06-01 2024-05-31 11391226 bus:SmallEntities 2024-06-01 2025-05-31 11391226 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11391226 bus:AbridgedAccounts 2024-06-01 2025-05-31 11391226 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11391226 core:WithinOneYear 2025-05-31 11391226 core:AfterOneYear 2025-05-31 11391226 core:WithinOneYear 2024-05-31 11391226 core:AfterOneYear 2024-05-31 11391226 core:ShareCapital 2025-05-31 11391226 core:SharePremium 2025-05-31 11391226 core:RevaluationReserve 2025-05-31 11391226 core:OtherReservesSubtotal 2025-05-31 11391226 core:RetainedEarningsAccumulatedLosses 2025-05-31 11391226 core:ShareCapital 2024-05-31 11391226 core:SharePremium 2024-05-31 11391226 core:RevaluationReserve 2024-05-31 11391226 core:OtherReservesSubtotal 2024-05-31 11391226 core:RetainedEarningsAccumulatedLosses 2024-05-31 11391226 core:LandBuildings 2025-05-31 11391226 core:PlantMachinery 2025-05-31 11391226 core:Vehicles 2025-05-31 11391226 core:FurnitureFittings 2025-05-31 11391226 core:OfficeEquipment 2025-05-31 11391226 core:NetGoodwill 2025-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 11391226 core:ListedExchangeTraded 2025-05-31 11391226 core:UnlistedNon-exchangeTraded 2025-05-31 11391226 core:LandBuildings 2024-05-31 11391226 core:PlantMachinery 2024-05-31 11391226 core:Vehicles 2024-05-31 11391226 core:FurnitureFittings 2024-05-31 11391226 core:OfficeEquipment 2024-05-31 11391226 core:NetGoodwill 2024-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 11391226 core:ListedExchangeTraded 2024-05-31 11391226 core:UnlistedNon-exchangeTraded 2024-05-31 11391226 core:LandBuildings 2024-06-01 2025-05-31 11391226 core:PlantMachinery 2024-06-01 2025-05-31 11391226 core:Vehicles 2024-06-01 2025-05-31 11391226 core:FurnitureFittings 2024-06-01 2025-05-31 11391226 core:OfficeEquipment 2024-06-01 2025-05-31 11391226 core:NetGoodwill 2024-06-01 2025-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 11391226 core:ListedExchangeTraded 2024-06-01 2025-05-31 11391226 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 11391226 core:MoreThanFiveYears 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments 2025-05-31 11391226 core:Non-currentFinancialInstruments 2024-05-31 11391226 dpl:CostSales 2024-06-01 2025-05-31 11391226 dpl:DistributionCosts 2024-06-01 2025-05-31 11391226 core:LandBuildings 2024-06-01 2025-05-31 11391226 core:PlantMachinery 2024-06-01 2025-05-31 11391226 core:Vehicles 2024-06-01 2025-05-31 11391226 core:FurnitureFittings 2024-06-01 2025-05-31 11391226 core:OfficeEquipment 2024-06-01 2025-05-31 11391226 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 11391226 core:NetGoodwill 2024-06-01 2025-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 11391226 dpl:GroupUndertakings 2024-06-01 2025-05-31 11391226 dpl:ParticipatingInterests 2024-06-01 2025-05-31 11391226 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 11391226 core:ListedExchangeTraded 2024-06-01 2025-05-31 11391226 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 11391226 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 11391226 dpl:CostSales 2023-06-01 2024-05-31 11391226 dpl:DistributionCosts 2023-06-01 2024-05-31 11391226 core:LandBuildings 2023-06-01 2024-05-31 11391226 core:PlantMachinery 2023-06-01 2024-05-31 11391226 core:Vehicles 2023-06-01 2024-05-31 11391226 core:FurnitureFittings 2023-06-01 2024-05-31 11391226 core:OfficeEquipment 2023-06-01 2024-05-31 11391226 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 11391226 core:NetGoodwill 2023-06-01 2024-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 11391226 dpl:GroupUndertakings 2023-06-01 2024-05-31 11391226 dpl:ParticipatingInterests 2023-06-01 2024-05-31 11391226 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 11391226 core:ListedExchangeTraded 2023-06-01 2024-05-31 11391226 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 11391226 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 11391226 core:NetGoodwill 2025-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 11391226 core:LandBuildings 2025-05-31 11391226 core:PlantMachinery 2025-05-31 11391226 core:Vehicles 2025-05-31 11391226 core:FurnitureFittings 2025-05-31 11391226 core:OfficeEquipment 2025-05-31 11391226 core:AfterOneYear 2025-05-31 11391226 core:WithinOneYear 2025-05-31 11391226 core:ListedExchangeTraded 2025-05-31 11391226 core:UnlistedNon-exchangeTraded 2025-05-31 11391226 core:ShareCapital 2025-05-31 11391226 core:SharePremium 2025-05-31 11391226 core:RevaluationReserve 2025-05-31 11391226 core:OtherReservesSubtotal 2025-05-31 11391226 core:RetainedEarningsAccumulatedLosses 2025-05-31 11391226 core:NetGoodwill 2024-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 11391226 core:LandBuildings 2024-05-31 11391226 core:PlantMachinery 2024-05-31 11391226 core:Vehicles 2024-05-31 11391226 core:FurnitureFittings 2024-05-31 11391226 core:OfficeEquipment 2024-05-31 11391226 core:AfterOneYear 2024-05-31 11391226 core:WithinOneYear 2024-05-31 11391226 core:ListedExchangeTraded 2024-05-31 11391226 core:UnlistedNon-exchangeTraded 2024-05-31 11391226 core:ShareCapital 2024-05-31 11391226 core:SharePremium 2024-05-31 11391226 core:RevaluationReserve 2024-05-31 11391226 core:OtherReservesSubtotal 2024-05-31 11391226 core:RetainedEarningsAccumulatedLosses 2024-05-31 11391226 core:NetGoodwill 2023-05-31 11391226 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 11391226 core:LandBuildings 2023-05-31 11391226 core:PlantMachinery 2023-05-31 11391226 core:Vehicles 2023-05-31 11391226 core:FurnitureFittings 2023-05-31 11391226 core:OfficeEquipment 2023-05-31 11391226 core:AfterOneYear 2023-05-31 11391226 core:WithinOneYear 2023-05-31 11391226 core:ListedExchangeTraded 2023-05-31 11391226 core:UnlistedNon-exchangeTraded 2023-05-31 11391226 core:ShareCapital 2023-05-31 11391226 core:SharePremium 2023-05-31 11391226 core:RevaluationReserve 2023-05-31 11391226 core:OtherReservesSubtotal 2023-05-31 11391226 core:RetainedEarningsAccumulatedLosses 2023-05-31 11391226 core:AfterOneYear 2024-06-01 2025-05-31 11391226 core:WithinOneYear 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 11391226 core:Non-currentFinancialInstruments core:CostValuation 2025-05-31 11391226 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 11391226 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 11391226 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 11391226 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 11391226 bus:Director1 2024-06-01 2025-05-31

STUDY PLUS TUITION LTD

Registered Number
11391226
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

STUDY PLUS TUITION LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | KHERUN IQBAL

Registered Address | Hamilton House
| 4a The Avenue
| London
| E4 9LD

Registered Number | 11391226 (England and Wales)

STUDY PLUS TUITION LTD
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 11,111 |  |  |  | 10,644
|  |  |  | 11,111 |  |  |  | 10,644
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 8,599 |  |  |  | 8,679 |  |
Cash at bank and on hand |  | 3,941 |  |  |  | 337 |  |
|  | 12,540 |  |  |  | 9,016 |  |
Creditors amounts falling due within one year | 6 | (70,537) |  |  |  | (54,403) |  |
Net current assets (liabilities) |  |  |  | (57,997) |  |  |  | (45,387)
Total assets less current liabilities |  |  |  | (46,886) |  |  |  | (34,743)
Creditors amounts falling due after one year | 7 |  |  | (2,129) |  |  |  | (3,560)
Net assets |  |  |  | (49,015) |  |  |  | (38,303)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (49,115) |  |  |  | (38,403)
Shareholders' funds |  |  |  | (49,015) |  |  |  | (38,303)

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- 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 and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 December 2025, and are signed on its behalf by:
KHERUN IQBAL Director Registered Company No. 11391226

STUDY PLUS TUITION LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 15
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 26,689
| Additions | 2,200
| At 31 May 25 | 28,889
| Depreciation and impairment
| At 01 June 24 | 16,046
| Charge for year | 1,733
| Other adjustments | (1)
| At 31 May 25 | 17,778
| Net book value
| At 31 May 25 | 11,111
| At 31 May 24 | 10,644

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 8,500 |  | 8,500
| Total | 8,500 |  | 8,500

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Debtors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 99 |  | 179
| Total | 99 |  | 179

| Bounce back loan interest amount that is left over 15 months it is £99.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 18 |  | 18
| Other creditors | 64,819 |  | 53,514
| Accrued liabilities and deferred income | 5,700 |  | 871
| Total | 70,537 |  | 54,403

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,129 |  | 3,560
| Total | 2,129 |  | 3,560

| Bounce back loan amount that is left over 15 months it is £2,129

8. | Operating lease commitments
--- | ---
| At 31 MAY 2025 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £136,000 (2024 – £153,000).