Hgv Learning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12898384

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,468		18,758

			15,468		18,758
CURRENT ASSETS
Debtors	5	40,845		289,179
Cash at bank and in hand		239,686		196,770

		280,531		485,949
Creditors: Amounts Falling Due Within One Year	6	(89,516 )		(34,085 )

NET CURRENT ASSETS (LIABILITIES)			191,015		451,864

TOTAL ASSETS LESS CURRENT LIABILITIES			206,483		470,622

NET ASSETS			206,483		470,622

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			206,482		470,621

SHAREHOLDERS' FUNDS			206,483		470,622

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Hgv Learning Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andre Anthony

Director

14/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hgv Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12898384 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balacne method
Fixtures & Fittings	25% Reducing balacne method
Computer Equipment	33.33% On cost

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	36,250	2,312	8,164	46,726
Additions	1,145	-	1,567	2,712

As at 30 September 2025	37,395	2,312	9,731	49,438

Depreciation
As at 1 October 2024	21,277	1,489	5,202	27,968
Provided during the period	3,982	206	1,814	6,002

As at 30 September 2025	25,259	1,695	7,016	33,970

...CONTINUED

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Hgv Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	12,136	617	2,715	15,468

As at 1 October 2024	14,973	823	2,962	18,758

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2	246,185
Prepayments and accrued income	-	1,887
Corporation tax recoverable assets	-	41,107
Director's loan account	40,843	-

	40,845	289,179

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	26,023	(1,259 )
Other taxes and social security	1,772	343
VAT	61,240	30,932
Net wages	-	1,157
Pension payable	481	160
Accruals and deferred income	-	1,482
Director's loan account	-	1,270

	89,516	34,085

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Andre Anthony	-	40,843	-	-	40,843

The above loan is unsecured, interest free and repayable on demand.

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