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Company Registration No. 07591362 (England and Wales)
Investors in Learning Ltd Unaudited accounts for the year ended 30 April 2025
Investors in Learning Ltd Unaudited accounts Contents
Page
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Investors in Learning Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
19,868 
26,491 
Tangible assets
280 
559 
20,148 
27,050 
Current assets
Debtors
3,975 
3,975 
Cash at bank and in hand
417 
6,743 
4,392 
10,718 
Creditors: amounts falling due within one year
(10,558)
(11,871)
Net current liabilities
(6,166)
(1,153)
Total assets less current liabilities
13,982 
25,897 
Creditors: amounts falling due after more than one year
(103,928)
(86,471)
Net liabilities
(89,946)
(60,574)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(90,046)
(60,674)
Shareholders' funds
(89,946)
(60,574)
For the year ending 30 April 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 director acknowledges her 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 30 April 2026 and were signed on its behalf by
Elizabeth Lowenstein Director Company Registration No. 07591362
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Investors in Learning Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Investors in Learning Ltd is a private company, limited by shares, registered in England and Wales, registration number 07591362. The registered office is Festival House, Jessop Avenue, Cheltenham, GL50 3SH.
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:
Computer equipment
50% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Previously amortised at 50% Reducing Balance, but after review as of 1st May 2020 amortised at 25% Reducing Balance.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2024
40,400 
At 30 April 2025
40,400 
Amortisation
At 1 May 2024
13,909 
Charge for the year
6,623 
At 30 April 2025
20,532 
Net book value
At 30 April 2025
19,868 
At 30 April 2024
26,491 
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Investors in Learning Ltd Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2024
40,156 
At 30 April 2025
40,156 
Depreciation
At 1 May 2024
39,597 
Charge for the year
279 
At 30 April 2025
39,876 
Net book value
At 30 April 2025
280 
At 30 April 2024
559 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,018 
3,018 
Accrued income and prepayments
590 
590 
Other debtors
367 
367 
3,975 
3,975 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
VAT
(545)
886 
Trade creditors
1,342 
1,074 
Taxes and social security
1,261 
1,261 
Loans from directors
5,000 
5,000 
Accruals
500 
650 
10,558 
11,871 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
744 
3,500 
Loans from directors
103,184 
82,971 
103,928 
86,471 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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