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Company Registration No. SC795393 (Scotland)
Neon Learning Ltd Unaudited accounts for the year ended 31 January 2026
Neon Learning Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Neon Learning Ltd Company Information for the year ended 31 January 2026
Director
Alistair Robert Montgomery
Company Number
SC795393 (Scotland)
Registered Office
5 Cadwell Grove Gorebridge Midlothian EH23 4NQ Scotland
Accountants
JWD Accounting and Tax Services
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Neon Learning Ltd Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
4,203
3,795
Current assets
Debtors
5
10,638
4,749
Cash at bank and in hand
34,089
49,504
44,727
54,253
Creditors: amounts falling due within one year
6
(6,956)
(15,980)
Net current assets
37,771
38,273
Net assets
41,974
42,068
Capital and reserves
Profit and loss account
41,974
42,068
Shareholders' funds
41,974
42,068
For the year ending 31 January 2026 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 31 March 2026 and were signed on its behalf by
Alistair Robert Montgomery Director Company Registration No. SC795393
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Neon Learning Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Neon Learning Ltd is a private company, limited by shares, registered in Scotland, registration number SC795393. The registered office is 5 Cadwell Grove, Gorebridge, Midlothian, EH23 4NQ, Scotland.
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:
Plant & machinery
33% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 February 2025
-
4,375
4,375
Additions
2,800
-
2,800
Disposals
-
(729)
(729)
At 31 January 2026
2,800
3,646
6,446
Depreciation
At 1 February 2025
-
580
580
Charge for the year
544
1,119
1,663
At 31 January 2026
544
1,699
2,243
Net book value
At 31 January 2026
2,256
1,947
4,203
At 31 January 2025
-
3,795
3,795
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
10,638
4,749
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Neon Learning Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
982
-
Trade creditors
600
600
Taxes and social security
4,754
14,169
Other creditors
8
458
Loans from directors
612
753
6,956
15,980
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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