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COMPANY REGISTRATION NUMBER: 13490319

The Little Learning Company Limited

Filleted Unaudited Financial Statements

31 July 2025

The Little Learning Company Limited

Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 8,948 | 10,502

Current assets

Debtors | 6 | 36,907 | 25,779
Cash at bank and in hand | 276,011 | 140,503
| --------- | ---------
| 312,918 | 166,282

Creditors: amounts falling due within one year | 7 | 185,126 | 143,758
| --------- | ---------
Net current assets | 127,792 | 22,524
| --------- | --------
Total assets less current liabilities | 136,740 | 33,026

Creditors: amounts falling due after more than one year | 8 | 2,000 | 2,000
| --------- | --------
Net assets | 134,740 | 31,026
| --------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 134,738 | 31,024
| --------- | --------
Shareholders funds | 134,740 | 31,026
| --------- | --------

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 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Little Learning Company Limited

Statement of Financial Position (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

Mrs R Jackson Reece | Mrs L Davies
Director | Director

Company registration number: 13490319

The Little Learning Company Limited

Notes to the Financial Statements

Year ended 31 July 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 16 Hafod Alyn, Mold, CH7 1RF, Wales.
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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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. Grant income Government grants are recognised using the performance model. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 11 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 August 2024 | 15,467
Additions | 2,423
Disposals | ( 350)
| --------
At 31 July 2025 | 17,540
| --------
Depreciation |
At 1 August 2024 | 4,965
Charge for the year | 3,715
Disposals | ( 88)
| --------
At 31 July 2025 | 8,592
| --------
Carrying amount |
At 31 July 2025 | 8,948
| --------
At 31 July 2024 | 10,502
| --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 835 | 25,016
Other debtors | 36,072 | 763
| -------- | --------
| 36,907 | 25,779
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 797
Social security and other taxes | 39,594 | 17,996
Other creditors | 145,532 | 124,965
| --------- | ---------
| 185,126 | 143,758
| --------- | ---------

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

| 2025 | 2024
| £ | £
Other creditors | 2,000 | 2,000
| ------- | -------

9. Directors' advances, credits and guarantees
The directors operate loan accounts with the company. At the start of the year the company owed the directors £1,237(2024 £12,169) and at the balance sheet date the directors were owed £1,861(2024 £1,237). The loans are interest free and repayable upon demand. An element of the loans are retained as long term support for the company.