Company registration number 09737975 (England and Wales)
Teaching Writing Online Limited
Financial Statements
For the year ended
31 August 2025
Pages for filing with registrar
Teaching Writing Online Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Teaching Writing Online Limited
Statement Of Financial Position
As at 31 August 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
20,225
-
0
Tangible assets
5
10,649
20,411
Investments
6
22,206
-
0
53,080
20,411
Current assets
Debtors
7
31,478
5,865
Cash at bank and in hand
145,367
196,643
176,845
202,508
Creditors: amounts falling due within one year
8
(291,750)
(424,158)
Net current liabilities
(114,905)
(221,650)
Net liabilities
(61,825)
(201,239)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(61,925)
(201,339)
Total equity
(61,825)
(201,239)

The notes on pages 2 to 6 form part of these financial statements.

For the financial year ended 31 August 2025 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 director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 14 May 2026
O. Yatsenko
Director
Company registration number 09737975 (England and Wales)
Teaching Writing Online Limited
Notes To The Financial Statements
For the year ended 31 August 2025
- 2 -
1
General information

Teaching Writing Online Limited is a private company limited by shares incorporated in England and Wales. The registered office is Dixcart House, Addlestone Road, Bourne Business Park, Addlestone, Surrey, KT15 2LE.

2
Accounting policies
2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The director expects the continued financial support of the parent undertaking and its shareholders, who have confirmed they will support the company for all third party liabilities arising for a period of at least twelve months from the date of signing of the financial statements. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

2.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for online plagiarism services provided in the normal course of business. Turnover is recognised when the services have been rendered and a report completed.

2.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% straight line
Teaching Writing Online Limited
Notes To The Financial Statements (Continued)
For the year ended 31 August 2025
2
Accounting policies
(Continued)
- 3 -
2.5
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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.6
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

2.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

2.9
Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

2.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Teaching Writing Online Limited
Notes To The Financial Statements (Continued)
For the year ended 31 August 2025
2
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
Employees

The average number of employees in the current and preceding years in nil.

4
Intangible fixed assets
Software
£
Cost
At 1 September 2024
10,421
Additions
21,709
At 31 August 2025
32,130
Amortisation and impairment
At 1 September 2024
10,421
Amortisation charged for the year
1,484
At 31 August 2025
11,905
Carrying amount
At 31 August 2025
20,225
At 31 August 2024
-
0
Teaching Writing Online Limited
Notes To The Financial Statements (Continued)
For the year ended 31 August 2025
- 5 -
5
Tangible fixed assets
Computer Equipment
£
Cost
At 1 September 2024 and 31 August 2025
33,708
Depreciation and impairment
At 1 September 2024
13,297
Depreciation charged in the year
9,762
At 31 August 2025
23,059
Carrying amount
At 31 August 2025
10,649
At 31 August 2024
20,411
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
22,206
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 September 2024
-
Additions
22,206
At 31 August 2025
22,206
Carrying amount
At 31 August 2025
22,206
At 31 August 2024
-
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
5,448
5,865
Deferred tax asset
26,030
-
0
31,478
5,865
Teaching Writing Online Limited
Notes To The Financial Statements (Continued)
For the year ended 31 August 2025
- 6 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,946
11,106
Amounts owed to group undertakings
33,359
11,153
Taxation and social security
132
-
0
Other creditors
243,313
401,899
291,750
424,158
9
Parent company

The company is controlled by its parent company, Learning Touch Holdings Limited, incorporated in the British Virgin Islands, with registered office at AMS Trustees Limited, Sea Meadow House, Blackburne Highway, P.O. Box 116, Road Town, Tortola, VG1110, British Virgin Islands.

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