Company registration number 15780553 (England and Wales)
WISE OWL TUITION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
WISE OWL TUITION LIMITED
COMPANY INFORMATION
Director
Mrs N Stolt
(Appointed 15 June 2024)
Company number
15780553
Registered office
Suite A & B
26 Church Street
Kidderminster
Worcestershire
DY10 2AR
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Starling Bank Limited
5th Floor
Fruit & Wool Exchange
Duval Square
London
E1 6PW
WISE OWL TUITION LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
WISE OWL TUITION LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WISE OWL TUITION LIMITED FOR THE PERIOD ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wise Owl Tuition Limited for the period ended 30 June 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Wise Owl Tuition Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wise Owl Tuition Limited and state those matters that we have agreed to state to the b oard of d irectors of Wise Owl Tuition Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wise Owl Tuition Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Wise Owl Tuition Limited 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 profit of Wise Owl Tuition Limited. You consider that Wise Owl Tuition Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Wise Owl Tuition Limited. 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 f inancial statements.

Ormerod Rutter Limited
15 January 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
WISE OWL TUITION LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
1,451
Current assets
Cash at bank and in hand
1,013
Creditors: amounts falling due within one year
4
(1,079)
Net current liabilities
(66)
Total assets less current liabilities
1,385
Provisions for liabilities
5
(276)
Net assets
1,109
Capital and reserves
Called up share capital
6
10
Profit and loss reserves
1,099
Total equity
1,109

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
Mrs N Stolt
Director
Company registration number 15780553 (England and Wales)
WISE OWL TUITION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Wise Owl Tuition Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite A & B, 26 Church Street, Kidderminster, Worcestershire, DY10 2AR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WISE OWL TUITION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 15 June 2024
-
0
Additions
1,937
At 30 June 2025
1,937
Depreciation and impairment
At 15 June 2024
-
0
Depreciation charged in the period
486
At 30 June 2025
486
Carrying amount
At 30 June 2025
1,451
WISE OWL TUITION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
233
Taxation and social security
18
Other creditors
828
1,079
5
Provisions for liabilities
2025
£
Deferred tax liabilities
276
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of 10p each
100
10

100 Ordinary shares of 10p each were allotted and fully paid for cash at par during the period.

7
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8
Control

Ultimate parent company

The ultimate parent company is Nstolt Ltd, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mrs N Stolt and Mr J Stolt, by virtue of their controlling interest in the ultimate parent company.

9
Comparatives

This is the company's first period of trade, therefore there are no comparatives.

2025-06-30 2024-06-15 false false false 15 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs N Stolt 15780553 2024-06-15 2025-06-30 15780553 bus:Director1 2024-06-15 2025-06-30 15780553 bus:RegisteredOffice 2024-06-15 2025-06-30 15780553 bus:Agent1 2024-06-15 2025-06-30 15780553 2025-06-30 15780553 core:FurnitureFittings 2025-06-30 15780553 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 15780553 core:CurrentFinancialInstruments 2025-06-30 15780553 core:ShareCapital 2025-06-30 15780553 core:RetainedEarningsAccumulatedLosses 2025-06-30 15780553 core:ShareCapitalOrdinaryShareClass1 2025-06-30 15780553 core:FurnitureFittings 2024-06-15 2025-06-30 15780553 core:FurnitureFittings 2024-06-14 15780553 bus:OrdinaryShareClass1 2024-06-15 2025-06-30 15780553 bus:OrdinaryShareClass1 2025-06-30 15780553 bus:PrivateLimitedCompanyLtd 2024-06-15 2025-06-30 15780553 bus:SmallCompaniesRegimeForAccounts 2024-06-15 2025-06-30 15780553 bus:FRS102 2024-06-15 2025-06-30 15780553 bus:AuditExemptWithAccountantsReport 2024-06-15 2025-06-30 15780553 bus:FullAccounts 2024-06-15 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP