0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2023 - FRS102_2023 2,432 1,084 437 1,521 911 1,348 xbrli:pure xbrli:shares iso4217:GBP 04708597 2024-04-01 2025-03-31 04708597 2025-03-31 04708597 2024-03-31 04708597 2023-04-01 2024-03-31 04708597 2024-03-31 04708597 2023-03-31 04708597 bus:Director1 2024-04-01 2025-03-31 04708597 core:WithinOneYear 2025-03-31 04708597 core:WithinOneYear 2024-03-31 04708597 core:AfterOneYear 2025-03-31 04708597 core:AfterOneYear 2024-03-31 04708597 core:ShareCapital 2025-03-31 04708597 core:ShareCapital 2024-03-31 04708597 core:RetainedEarningsAccumulatedLosses 2025-03-31 04708597 core:RetainedEarningsAccumulatedLosses 2024-03-31 04708597 bus:Director1 2024-03-31 04708597 bus:Director1 2025-03-31 04708597 bus:Director1 2023-03-31 04708597 bus:Director1 2024-03-31 04708597 bus:Director1 2023-04-01 2024-03-31 04708597 bus:SmallEntities 2024-04-01 2025-03-31 04708597 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04708597 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04708597 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04708597 bus:FullAccounts 2024-04-01 2025-03-31 04708597 core:OfficeEquipment 2024-04-01 2025-03-31 04708597 core:OfficeEquipment 2025-03-31 04708597 core:OfficeEquipment 2024-03-31
COMPANY REGISTRATION NUMBER: 04708597

PPD LEARNING LIMITED

Filleted Unaudited Financial Statements

31 March 2025

PPD LEARNING LIMITED

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 911 | 1,348

Current assets

Debtors | 5 | 380 |  | 355
Cash at bank and in hand | 10,371 |  | 10,542
| -------- |  | --------
| 10,751 |  | 10,897

Creditors: amounts falling due within one year | 6 | 17,343 |  | 13,087
| -------- |  | --------
Net current liabilities |  | 6,592 | 2,190
|  | ------- | -------
Total assets less current liabilities |  | ( 5,681) | ( 842)

Creditors: amounts falling due after more than one year | 7 |  | 1,383 | 3,332
|  | ------- | -------
Net liabilities |  | ( 7,064) | ( 4,174)
|  | ------- | -------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | ( 7,065) | ( 4,175)
|  | ------- | -------
Shareholders deficit |  | ( 7,064) | ( 4,174)
|  | ------- | -------

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 statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 members have 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PPD LEARNING LIMITED

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 18 February 2026 , and are signed on behalf of the board by:

Judith Lowe |
Director |

Company registration number: 04708597

PPD LEARNING LIMITED

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:

| Equipment | - | 25% straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 April 2024 and 31 March 2025 | 2,432 | 2,432
| ------- | -------
Depreciation |  |
At 1 April 2024 | 1,084 | 1,084
Charge for the year | 437 | 437
| ------- | -------
At 31 March 2025 | 1,521 | 1,521
| ------- | -------
Carrying amount |  |
At 31 March 2025 | 911 | 911
| ------- | -------
At 31 March 2024 | 1,348 | 1,348
| ------- | -------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 380 | 355
| ---- | ----

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,950 | 2,001
Other creditors | 15,393 | 11,086
| -------- | --------
| 17,343 | 13,087
| -------- | --------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,383 | 3,332
| ------- | -------

8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Judith Lowe | ( 7,246) | ( 4,547) | ( 11,793)
|  | ------- | ------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Judith Lowe | ( 11,270) | 4,024 | ( 7,246)
|  | -------- | ------- | -------