REGISTERED NUMBER: 05842638 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Me Learning Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P Murr

N Richards

K S L Howarth

REGISTERED OFFICE:

1st Floor, Europa House

Southwick Square

Southwick

Brighton

BN42 4FJ

REGISTERED NUMBER:

05842638 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Intangible assets

5

48,949

91,654

Property, plant and equipment

6

46,544

44,142

95,493

135,796

CURRENT ASSETS

Debtors

7

844,445

864,419

Cash at bank

165,362

562,189

1,009,807

1,426,608

CREDITORS

Amounts falling due within one year

8

(925,587

)

(1,365,060

)

NET CURRENT ASSETS

84,220

61,548

TOTAL ASSETS LESS CURRENT LIABILITIES

179,713

197,344

CREDITORS

Amounts falling due after more than one year

9

(167,959

)

(238,005

)

PROVISIONS FOR LIABILITIES

(10,159

)

(10,159

)

NET ASSETS/(LIABILITIES)

1,595

(50,820

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,495

(50,920

)

SHAREHOLDERS' FUNDS

1,595

(50,820

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

N Richards - Director

1.	STATUTORY INFORMATION

Me Learning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover, which represents developing e-learning solutions to customers in private, public and non-profit sectors, including a proprietary Learning Management System, a catalogue of e-learning courses, bespoke e-learning solutions and face to face business training and coaching courses, is recognised, excluding value added tax, when it is probable that an economic benefit will flow to the company and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on cost and 18% on reducing balance

Computer equipment

-

25% on cost and 18% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2025 - 35 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 April 2025

554,596

Additions

35,420

At 31 March 2026

590,016

Amortisation

At 1 April 2025

462,942

Charge for year

78,125

At 31 March 2026

541,067

Net book value

At 31 March 2026

48,949

At 31 March 2025

91,654

6.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

23,078

28,527

172,160

223,765

Additions

-

1,250

18,474

19,724

At 31 March 2026

23,078

29,777

190,634

243,489

Depreciation

At 1 April 2025

22,617

21,438

135,568

179,623

Charge for year

(34

)

3,047

14,309

17,322

At 31 March 2026

22,583

24,485

149,877

196,945

Net book value

At 31 March 2026

495

5,292

40,757

46,544

At 31 March 2025

461

7,089

36,592

44,142

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

769,415

792,928

Other debtors

75,030

71,491

844,445

864,419

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

33,531

122,938

Tax

12,786

-

Social security and other taxes

215,045

263,515

Other creditors and accruals

95,193

115,426

Accruals and deferred income

569,032

863,181

925,587

1,365,060

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Accruals and deferred income

167,959

238,005

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

91,573

96,223

Between one and five years

196,931

274,380

288,504

370,603