Thinking Candy Ltd Filleted Accounts Cover |  |

| Thinking Candy Ltd |
|  | Company No. SC497231 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 28 February 2026 |  |  |

Thinking Candy Ltd Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 28 February 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was other education not elsewhere classified.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
E.L. Smith |  |  |  |  |  |  |
K. Smith |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
K. Smith |  |  |  |  |  |
Director |  |  |  |  |  |
03 April 2026 |  |  |  |  |  |

Thinking Candy Ltd Balance Sheet Registrar |  |

at | 28 February 2026 |  |  |  |  |  |  |
Company No. | SC497231 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 956 |  |  |  | 1,195
|  |  |  |  |  | 956 |  |  |  | 1,195
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 234 |  |  |  | 60
| Cash at bank and in hand |  |  | 3,732 |  |  |  | 4,013
|  |  |  |  |  | 3,966 |  |  |  | 4,073
Creditors: Amount falling due within one year | 6 | (44) |  |  |  | (387)
Net current assets |  |  | 3,922 |  |  |  | 3,686
Total assets less current liabilities |  |  | 4,878 |  |  |  | 4,881
Net assets |  |  | 4,878 |  |  |  | 4,881
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2 |  |  |  | 1
| Profit and loss account |  | 8 | 4,876 |  |  |  | 4,880
Total equity |  |  | 4,878 |  |  |  | 4,881
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 February 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 03 April 2026 and signed on its behalf by: |  |
K. Smith |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
03 April 2026 |  |  |  |  |  |  |  |

Thinking Candy Ltd Notes to the Accounts Registrar |  |

for the year ended 28 February 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| Thinking Candy Ltd is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC497231 |  |  |  |  |  |
| Its registered office is: |  | Its trading address is: |  |  |  |
| 3 Queen Street |  | 3 Queen Street |  |  |  |
| Edinburgh |  | Edinburgh |  |  |  |
| Scotland |  | Scotland |  |  |  |
| EH2 1JE |  | EH2 1JE |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 20% Reducing balance |  |  |  |  |  |

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Plant and machinery |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 March 2025 |  |  |  |  |  |  |  | 1,506 |  | 1,506
|  | At 28 February 2026 |  |  |  |  |  |  |  | 1,506 |  | 1,506
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 March 2025 |  |  |  |  |  |  |  | 311 |  | 311
|  | Charge for the year |  |  |  |  |  |  |  | 239 |  | 239
|  | At 28 February 2026 |  |  |  |  |  |  |  | 550 |  | 550
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 28 February 2026 |  |  |  |  |  |  |  | 956 |  | 956
|  | At 28 February 2025 |  |  |  |  |  |  |  | 1,195 |  | 1,195

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 234 |  |  |  | 60
|  |  |  |  |  |  |  |  |  | 234 |  |  |  | 60

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Taxes and social security |  |  |  | 44 |  |  |  | 387
|  |  |  |  |  |  |  |  |  | 44 |  |  |  | 387

7 | Share Capital |  |  |  |  |  |  |  |
|  | 2 ordinary shares fully paid at £1.

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

9 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 63 |  |  |  | 57
|  |  |  |  |  |  |  |  |  | 63 |  |  |  | 57
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Non-equity preference dividends |  |  |  | - |  |  |  | -
|  | Equity dividends |  |  |  | 63 |  |  |  | 57
|  |  |  |  |  |  |  |  |  | 63 |  |  |  | 57

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