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Company registration number: 07628021
The Fresh Air Learning Company Ltd
Unaudited filleted financial statements
31 May 2025
The Fresh Air Learning Company Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
The Fresh Air Learning Company Ltd
Directors and other information

| Director | Mr D N F Stewart
| Company number | 07628021
| Registered office | First Floor Templeback
|  | 10 Templeback
|  | Bristol
|  | BS1 6FL
| Accountants | Dickson Middleton
|  | 20 Barnton Street
|  | Stirling
|  | FK8 1NE

| Bankers | HSBC
|  | 27 Gloucester Road North
|  | Filton
|  | Bristol
|  | BS7 0SQ
| Solicitors | Tidman Legal
|  | 6 St Colme Street
|  | Edinburgh
|  | EH3 6AD

The Fresh Air Learning Company Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of The Fresh Air Learning Company Ltd
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Fresh Air Learning Company Ltd for the year ended 31 May 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of The Fresh Air Learning Company Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Fresh Air Learning Company Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Fresh Air Learning Company Ltd and its director as a body for our work or for this report.
It is your duty to ensure that The Fresh Air Learning Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Fresh Air Learning Company Ltd. You consider that The Fresh Air Learning Company Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of The Fresh Air Learning Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
9 February 2026
The Fresh Air Learning Company Ltd
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 5,583 |  |  |  | 2,354 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 5,583 |  |  |  | 2,354
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 6,303 |  |  |  | 222 |  |
Cash at bank and in hand |  |  | 30,779 |  |  |  | 44,653 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 37,082 |  |  |  | 44,875 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 14,592) |  |  |  | ( 19,745) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 22,490 |  |  |  | 25,130
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 28,073 |  |  |  | 27,484
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 993) |  |  |  | -
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 27,080 |  |  |  | 27,484
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 27,079 |  |  |  | 27,483
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 27,080 |  |  |  | 27,484
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 February 2026 , and are signed on behalf of the board by:
Mr D N F Stewart
Director
Company registration number: 07628021
The Fresh Air Learning Company Ltd
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is First Floor Templeback, 10 Templeback, Bristol, BS1 6FL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the Company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 31,031 | 31,031 |  |  |  |  |
| Additions | 4,624 | 4,624 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 May 2025 | 35,655 | 35,655 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 28,677 | 28,677 |  |  |  |  |
| Charge for the year | 1,395 | 1,395 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 May 2025 | 30,072 | 30,072 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 5,583 | 5,583 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 May 2024 | 2,354 | 2,354 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 6,271 | -
| Other debtors |  | 32 | 222
|  |  | _______ | _______
|  |  | 6,303 | 222
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Social security and other taxes |  | 920 | 4,471
| Other creditors |  | 13,672 | 15,274
|  |  | _______ | _______
|  |  | 14,592 | 19,745
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 993 | -
|  |  | _______ | _______