Company Registration No. 09916981 (England and Wales)
LEARNING TO LISTEN LIMITED
Unaudited accounts
for the year ended 31 August 2025
LEARNING TO LISTEN LIMITED
Unaudited accounts
Contents
LEARNING TO LISTEN LIMITED
Company Information
for the year ended 31 August 2025
Director
Joanne Richardson
Company Number
09916981 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
Accountants
Multiply Accountancy Limited
71-75 Shelton Street
London
WC2H 9JQ
LEARNING TO LISTEN LIMITED
Statement of financial position
as at 31 August 2025
Tangible assets
94,495
84,225
Cash at bank and in hand
25,141
2,814
Creditors: amounts falling due within one year
(172,010)
(61,525)
Net current assets
33,685
15,359
Total assets less current liabilities
128,180
99,584
Creditors: amounts falling due after more than one year
(33,163)
(48,513)
Provisions for liabilities
Deferred tax
(21,305)
(18,590)
Called up share capital
100
100
Profit and loss account
73,612
32,381
Shareholders' funds
73,712
32,481
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
Joanne Richardson
Director
Company Registration No. 09916981
LEARNING TO LISTEN LIMITED
Notes to the Accounts
for the year ended 31 August 2025
LEARNING TO LISTEN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09916981. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
LEARNING TO LISTEN LIMITED
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
-
28,083
86,240
8,809
123,132
Additions
9,633
22,590
-
1,999
34,222
At 31 August 2025
9,633
50,673
86,240
10,808
157,354
At 1 September 2024
-
14,509
20,362
4,036
38,907
Charge for the year
-
5,361
16,469
2,122
23,952
At 31 August 2025
-
19,870
36,831
6,158
62,859
At 31 August 2025
9,633
30,803
49,409
4,650
94,495
At 31 August 2024
-
13,574
65,878
4,773
84,225
Amounts falling due within one year
Trade debtors
31,904
26,538
Accrued income and prepayments
120,000
-
Other debtors
28,000
46,882
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,535
18,514
Obligations under finance leases and hire purchase contracts
12,683
11,417
Taxes and social security
52,982
26,306
Other creditors
103,726
5,254
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Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
33,163
45,846
LEARNING TO LISTEN LIMITED
Notes to the Accounts
for the year ended 31 August 2025
8
Transactions with related parties
During the year the company accrued management fees totalling £120,000 (2024: £Nil) to East Hall School Ltd, a related party by virtue of common control.
The company also received loans totalling £153,137 (2024: £42,647) from East Hall School Ltd. At the balance sheet date £107,255 (2024: (£45,882)) was payable to East Hall School Ltd. The outstanding balance is unsecured, interest free and repayable on demand.
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Average number of employees
During the year the average number of employees was 0 (2024: 1).