Company registration number 07375871 (England and Wales)
Destination Learning Limited
Annual report and unaudited financial statements
For the year ended 31 March 2026
Destination Learning Limited
Company information
Directors
Mr P Mullins
Ms A Swift
Company number
07375871
Registered office
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
England
CH41 5LH
Destination Learning Limited
Contents
Page
Directors' report
1
Accountants' report
2
Statement of financial position
3
Notes to the financial statements
4 - 6
Destination Learning Limited
Directors' report
For the year ended 31 March 2026
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2026.

Directors

The directors shown below have held office during the whole of the period from 1st April 2024 to the date of this report.

Mr P Mullins
Ms A Swift
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr P Mullins
Director
12 May 2026
Destination Learning Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Destination Learning Limited for the year ended 31 March 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Destination Learning Limited for the year ended 31 March 2026 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Destination Learning Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Destination Learning Limited and state those matters that we have agreed to state to the b oard of d irectors of Destination Learning Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Destination Learning Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Destination Learning Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Destination Learning Limited. You consider that Destination Learning Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Destination Learning Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Accountants
12 May 2026
Destination Learning Limited
Statement of financial position
As at 31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,205
1,492
Current assets
Cash at bank and in hand
102,033
94,777
Creditors: amounts falling due within one year
5
(66,530)
(61,870)
Net current assets
35,503
32,907
Net assets
36,708
34,399
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
6
36,698
34,389
Total equity
36,708
34,399

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 May 2026 and are signed on its behalf by:
Mr P Mullins
Director
Company registration number 07375871 (England and Wales)
Destination Learning Limited
Notes to the financial statements
For the year ended 31 March 2026
- 4 -
1
Accounting policies
Company information

Destination Learning Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Abbots Quay, Monks Ferry, Birkenhead, Merseyside, England, CH41 5LH.

1.1
Basis of preparation

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

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Fixtures and fittings
25% on reducing balance
Computers
33% on cost
1.4
Financial instruments

Debtors, creditors and directors loans (being repayable on demand) are measured at the undiscounted amount of the cash or other consideration expected to be paid.

1.5
Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Destination Learning Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized 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 recognized 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Judgements and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

The useful lives of plant and equipment which are estimated based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the relevant assets.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
2
4
Tangible fixed assets
Destination Learning Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
4
Tangible fixed assets
(Continued)
- 6 -
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2025
799
3,182
3,981
Additions
-
0
121
121
At 31 March 2026
799
3,303
4,102
Depreciation and impairment
At 1 April 2025
754
1,735
2,489
Depreciation charged in the year
12
396
408
At 31 March 2026
766
2,131
2,897
Carrying amount
At 31 March 2026
33
1,172
1,205
At 31 March 2025
45
1,447
1,492
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
4,033
28
Other creditors
59,917
60,582
Accruals and deferred income
2,580
1,260
66,530
61,870
6
Profit and loss reserves
2026
2025
£
£
At the beginning of the year
34,389
34,573
Adjusted balance
34,389
34,573
Profit for the year
17,309
316
Dividends declared and paid in the year
(15,000)
(500)
At the end of the year
36,698
34,389
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