REGISTERED NUMBER: 11385915 (England and Wales)

Financial Statements for the Year Ended 31st August 2025

for

L&P Educational Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Bowles

P Bowles

REGISTERED OFFICE:

91 First Avenue

Gillingham

Kent

ME7 2LF

REGISTERED NUMBER:

11385915 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Tangible assets

4

218,160

144,787

CURRENT ASSETS

Debtors

5

98,658

167,244

Cash at bank

476,465

727,397

575,123

894,641

CREDITORS

Amounts falling due within one year

6

201,507

324,045

NET CURRENT ASSETS

373,616

570,596

TOTAL ASSETS LESS CURRENT LIABILITIES

591,776

715,383

PROVISIONS FOR LIABILITIES

14,779

14,779

NET ASSETS

576,997

700,604

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

576,995

700,602

576,997

700,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd May 2026 and were signed on its behalf by:

P Bowles - Director

1.	STATUTORY INFORMATION

L&P Educational Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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

Deferred tax

Deferred tax is recognised 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 recognised 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 recognised 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 46 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st September 2024

16,722

266,077

282,799

Additions

-

161,492

161,492

Disposals

-

(106,299

)

(106,299

)

At 31st August 2025

16,722

321,270

337,992

DEPRECIATION

At 1st September 2024

16,722

121,290

138,012

Charge for year

-

47,407

47,407

Eliminated on disposal

-

(65,587

)

(65,587

)

At 31st August 2025

16,722

103,110

119,832

NET BOOK VALUE

At 31st August 2025

-

218,160

218,160

At 31st August 2024

-

144,787

144,787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

876

89,824

Other debtors and prepayments

97,782

77,420

98,658

167,244

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

39,936

112,701

Social security and other taxes

-

38,577

Other creditors and accruals

161,571

172,767

201,507

324,045

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

A directors guarantee capped at £15,000 is in place in relation to the leasehold of 43 High Street, Sittiingbourne for the term of the lease. The lease expires on 7th February 2031.