Creative Learning (Norwich) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10726024

Creative Learning (Norwich) Limited

Financial statements

For the year ended

30 September 2025

Creative Learning (Norwich) Limited

Director's responsibilities statement

Year ended 30 September 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Creative Learning (Norwich) Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		74,589		15,807

Current assets

Stocks		748,833	1,026,492
Debtors	6	413,770	993,910
Cash at bank and in hand		2,806,206	1,530,714
		-----------	-----------
		3,968,809	3,551,116

Creditors: Amounts falling due within one year	7	( 412,069)		( 360,303)
		-----------		-----------
Net current assets			3,556,740		3,190,813
			-----------		-----------
Total assets less current liabilities			3,631,329		3,206,620

Provisions

Taxation including deferred tax	( 1,740)		–
Dilapidations	( 3,500)		–
	------		----
		(5,240)		–

Accruals and deferred income	( 246,377)	( 533,282)
	-----------	-----------
Net assets	3,379,712	2,673,338
	-----------	-----------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		3,379,612	2,673,238
		-----------	-----------
Shareholders funds		3,379,712	2,673,338
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

Mr L J Rowe
Director

Company registration number: 10726024

Creative Learning (Norwich) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30-32 Morgan Way, Bowthorpe Employment Area, Bowthorpe, Norwich, Norfolk, NR5 9JJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered in relation to active learning solutions for technical education, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Turnover in respect of non-refundable fees from the sale of end-user site licenses is recognised immediately upon delivery of the software and licence

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	3 years
Fixtures and fittings	-	3 years
Motor vehicles	-	3 years
Computer software	-	3 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution pension plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 41 (2024: 37 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer software	Total
	£	£	£	£	£
Cost
At 1 October 2024	76,777	7,170	33,510	4,046	121,503
Additions	8,265	3,008	72,777	–	84,050
Disposals	–	–	( 17,190)	–	( 17,190)
	-------	-------	-------	------	---------
At 30 September 2025	85,042	10,178	89,097	4,046	188,363
	-------	-------	-------	------	---------
Depreciation
At 1 October 2024	66,272	7,170	29,393	2,861	105,696
Charge for the year	7,118	531	16,646	973	25,268
Disposals	–	–	( 17,190)	–	( 17,190)
	-------	-------	-------	------	---------
At 30 September 2025	73,390	7,701	28,849	3,834	113,774
	-------	-------	-------	------	---------
Carrying amount
At 30 September 2025	11,652	2,477	60,248	212	74,589
	-------	-------	-------	------	---------
At 30 September 2024	10,505	–	4,117	1,185	15,807
	-------	-------	-------	------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	311,824	927,237
Deferred tax asset	–	3,203
Prepayments and accrued income	92,206	61,693
Other debtors	9,740	1,777
	---------	---------
	413,770	993,910
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Deferred tax asset	–	3,203
	----	------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	158,598	186,202
Social security and other taxes	253,471	174,101
	---------	---------
	412,069	360,303
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases is £163,333 (2024: £233,333).

10. Summary audit opinion

The auditors report for the year ended 30 September 2025 was unqualified .

The senior statutory auditor was Simon Watson FCCA , for and on behalf of Lovewell Blake LLP . The audit report was signed on 5 May 2026 .