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Registered number: 06772325
The Do Lectures Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
The Do Lectures Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Do Lectures Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06772325

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 64,894 |  | 78,045
Tangible Assets | 5 |  | 246,806 |  | 248,756
|  |  | 311,700 |  | 326,801
CURRENT ASSETS
Debtors | 6 | 276,173 |  | 267,744 |
Cash at bank and in hand |  | 262 |  | 63,274 |
|  | 276,435 |  | 331,018 |
Creditors: Amounts Falling Due Within One Year | 7 | (417,950 ) |  | (437,537 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (141,515 ) |  | (106,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 170,185 |  | 220,282
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (114,810 ) |  | (137,624 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,706 ) |  | (47,263 )
NET ASSETS |  |  | 47,669 |  | 35,395
Income and Expenditure Account |  |  | 47,669 |  | 35,395
MEMBERS' FUNDS |  |  | 47,669 |  | 35,395

Page 1
Page 2
The Do Lectures Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Mrs Clare Hieatt Director
24 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Do Lectures Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
The Do Lectures Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 06772325 . The registered office is Parc-Y-Pratt Farm, Fishguard Road, Cardigan, Dyfed, SA43 3DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trademarks, Licences, Websites and Customer-related intangible assets. It is amortised to income and expenditure account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 2% - Straight line
Plant & Machinery | 15% - Straight line
Motor Vehicles | 15% - Straight line
Fixtures & Fittings | 20% - Straight line
Computer Equipment | 20% - Straight line

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
The Do Lectures Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 210,853
Additions | 23,267
As at 30 June 2025 | 234,120
Amortisation
As at 1 July 2024 | 132,808
Provided during the period | 36,418
As at 30 June 2025 | 169,226
Net Book Value
As at 30 June 2025 | 64,894
As at 1 July 2024 | 78,045

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2024 | 216,271 | 209,992 | 14,300 | 5,684
Additions | 22,613 | - | - | -
Disposals | - | - | - | -
As at 30 June 2025 | 238,884 | 209,992 | 14,300 | 5,684
Depreciation
As at 1 July 2024 | 28,032 | 176,930 | 8,808 | 2,332
Provided during the period | 4,606 | 6,303 | 2,145 | 1,131
Disposals | - | - | - | -
As at 30 June 2025 | 32,638 | 183,233 | 10,953 | 3,463

...CONTINUED
Page 4
Page 5
The Do Lectures Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 206,246 | 26,759 | 3,347 | 2,221
As at 1 July 2024 | 188,239 | 33,062 | 5,492 | 3,352

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2024 | 40,300 | 486,547
Additions | 820 | 23,433
Disposals | (9,599 ) | (9,599 )
As at 30 June 2025 | 31,521 | 500,381
Depreciation
As at 1 July 2024 | 21,689 | 237,791
Provided during the period | 6,223 | 20,408
Disposals | (4,624 ) | (4,624 )
As at 30 June 2025 | 23,288 | 253,575
Net Book Value
As at 30 June 2025 | 8,233 | 246,806
As at 1 July 2024 | 18,611 | 248,756

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,677 |  | 603
Prepayments and accrued income | 56,284 |  | 40,428
Other debtors | 49,083 |  | 55,430
Corporation tax recoverable assets | 9,749 |  | -
Directors' loan accounts | 151,380 |  | 171,283
| 276,173 |  | 267,744

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36,757 |  | 12,942
Bank loans and overdrafts | 113,443 |  | 53,046
Corporation tax | - |  | 67,972
Other taxes and social security | 5,577 |  | 6,502
VAT | 30,193 |  | 18,738
Other creditors | 5,777 |  | 30,217
Credit cards | 8,300 |  | 8,344
Accruals and deferred income | 217,903 |  | 239,776
| 417,950 |  | 437,537

Page 5
Page 6
The Do Lectures Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 114,810 |  | 137,624

9. Secured Creditors
Of the creditors the following amounts are secured:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 6,522

10. Pension Commitments
The company operates a defined contribution pension scheme for their employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £447 (2024: £832) were due to the fund. They are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Clare Hieatt | 85,642 | 65,194 | (75,146 ) | - | 75,690
Mr David Hieatt | 85,642 | 65,194 | (75,146 ) | - | 75,690

The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Amounts included in the financial statements due to related parties are £0 (2024: £14,964). An intercompany write off of £21,677 was made during the year.
Amounts included in the financial statements due from related parties are £371 (2024: £0)
Included in the related parties balance are the following:
Rent paid to related parties: £12,400 (2024: £14,800)
Management charges from related parties: £0 (2024: £1,157)
13. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
14. Ultimate Controlling Party
The company's ultimate controlling parties are Mr David and Mrs Clare Hieatt .
Page 6