Learn Technology Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13233579

Learn Technology Ltd

Filleted Unaudited Financial Statements

28 February 2026

Learn Technology Ltd

Financial Statements

Year ended 28 February 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Learn Technology Ltd

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	–	220

Current assets

Cash at bank and in hand	1,758	1,758

Creditors: amounts falling due within one year	5	3,419	2,899
		-------	-------
Net current liabilities		1,661	1,141
		-------	-------
Total assets less current liabilities		( 1,661)	( 921)
		-------	----
Net liabilities		( 1,661)	( 921)
		-------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 1,662)	( 922)
	-------	----
Shareholders deficit	( 1,661)	( 921)
	-------	----

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.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 May 2026 , and are signed on behalf of the board by:

Mr H Mistry
Director

Company registration number: 13233579

Learn Technology Ltd

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Rays Meadow, Lightmoor, Telford, TF4 3GE, England.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

These accounts have been prepared on a going concern basis. The directors are satisfied that the company will continue to meet its current obligations for at least the next 12 months.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:

	Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

4. Tangible assets

	Equipment
	£
Cost
At 1 March 2025 and 28 February 2026	722
	----
Depreciation
At 1 March 2025	502
Charge for the year	220
	----
At 28 February 2026	722
	----
Carrying amount
At 28 February 2026	–
	----
At 28 February 2025	220
	----

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	3,419	2,899
	-------	-------

6. Related party transactions

At the year end the company owed a total of £2,639 (2025: £2,119) to the director.