Registration number: SC418251

Little Learners Scotland Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Little Learners Scotland Ltd

Company Information

Directors

Mrs Lyndsay Margaret Grant Mr Stephen J Grant

Company secretary

Mr Stephen J Grant

Registered office

98 Lasswade Road Edinburgh EH16 6SU

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Little Learners Scotland Ltd

(Registration number: SC418251)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	409,840	409,840
Other financial assets		810,689	810,689
		1,220,529	1,220,529
Current assets
Cash at bank and in hand		4,148	106,378
Creditors: Amounts falling due within one year	5	(6,075)	(6,075)
Net current (liabilities)/assets		(1,927)	100,303
Total assets less current liabilities		1,218,602	1,320,832
Creditors: Amounts falling due after more than one year	5	(1,218,600)	(1,320,830)
Net assets		2	2
Capital and reserves
Called up share capital		2	2
Shareholders' funds		2	2

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:
 

......................................... Mrs Lyndsay Margaret Grant Director

Little Learners Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

These financial statements were authorised for issue by the Board on 28 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2024	409,840	409,840
At 31 August 2025	409,840	409,840
Depreciation
Carrying amount
At 31 August 2025	409,840	409,840
At 31 August 2024	409,840	409,840

Included within the net book value of land and buildings above is £409,840 (2024 - £409,840) in respect of freehold land and buildings.
 

Little Learners Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	6,075	6,075

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	1,218,600	1,320,830