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Company Registration No. 11341372 (England and Wales)
LEARNISA LTD. Unaudited accounts for the year ended 31 May 2025
LEARNISA LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LEARNISA LTD. Company Information for the year ended 31 May 2025
Director
Dev Sangha
Company Number
11341372 (England and Wales)
Registered Office
C/O 2ND FLOOR 26 GOODGE ST, FITZROVIA LONDON W1T 2QG ENGLAND
Accountants
Accountingpreneur Limited Second Floor 26 Goodge Street Fitzrovia London W1T 2QG
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LEARNISA LTD. Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
82,262
87,425
Tangible assets
5
1,148
1,906
83,410
89,331
Current assets
Debtors
6
-
129
Cash at bank and in hand
181
884
181
1,013
Creditors: amounts falling due within one year
7
(191,906)
(175,964)
Net current liabilities
(191,725)
(174,951)
Net liabilities
(108,315)
(85,620)
Capital and reserves
Called up share capital
10
10
Profit and loss account
(108,325)
(85,630)
Shareholders' funds
(108,315)
(85,620)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 11 February 2026 and were signed on its behalf by
Dev Sangha Director Company Registration No. 11341372
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LEARNISA LTD. Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
LEARNISA LTD. is a private company, limited by shares, registered in England and Wales, registration number 11341372. The registered office is C/O 2ND FLOOR, 26 GOODGE ST, FITZROVIA, LONDON, W1T 2QG, ENGLAND.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Deprecation @ 25%SLM
Computer equipment
Deprecation @ 33%SLM
Other tangible fixed assets
Deprecation @ 5%SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 June 2024
104,634
At 31 May 2025
104,634
Amortisation
At 1 June 2024
17,209
Charge for the year
5,163
At 31 May 2025
22,372
Net book value
At 31 May 2025
82,262
At 31 May 2024
87,425
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LEARNISA LTD. Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
560
3,326
3,886
At 31 May 2025
560
3,326
3,886
Depreciation
At 1 June 2024
89
1,891
1,980
Charge for the year
140
618
758
At 31 May 2025
229
2,509
2,738
Net book value
At 31 May 2025
331
817
1,148
At 31 May 2024
471
1,435
1,906
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
129
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
185
-
Trade creditors
1,266
1,618
Taxes and social security
-
33
Other creditors
2,190
100
Loans from directors
105,716
87,319
Deferred income
82,549
86,894
191,906
175,964
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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