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REGISTERED NUMBER: 07024796 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2025

for

THE LEARNING CENTRE (TLC ROMFORD) LTD
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Contents of the Financial Statements
for the year ended 30 September 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


THE LEARNING CENTRE (TLC ROMFORD) LTD

Company Information
for the year ended 30 September 2025







Directors: Mr M J Spence
Mrs A Spence
Mr M E Spence





Secretary: Mr M J Spence





Registered office: 3rd Floor
86-90 Paul Street
London
EC2A 4NE





Registered number: 07024796 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Broadwalk House, 5th Floor
5 Appold Street
Broadgate
London
EC2A 2AG
Page 1
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Statement of Financial Position
30 September 2025

2025 2024
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 2,168 2,891
2,168 2,891

Current assets
Debtors 6 26,182 28,305
Cash at bank and in hand 364,754 209,123
390,936 237,428
Creditors
Amounts falling due within one year 7 151,619 118,332
Net current assets 239,317 119,096
Total assets less current liabilities 241,485 121,987

Capital and reserves
Called up share capital 8 100 100
Retained earnings 241,385 121,887
Shareholders' funds 241,485 121,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Statement of Financial Position - continued
30 September 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:




Mr M J Spence - Director



Mrs A Spence - Director


The notes form part of these financial statements

Page 3
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Notes to the Financial Statements
for the year ended 30 September 2025


1. Statutory information

The Learning Centre (TLC Romford) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Turnover
Turnover represents the amounts invoiced for services provided, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% - 20% on a straight line basis
Fixtures and fittings - 25% on reducing balance

Page 4
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Notes to the Financial Statements - continued
for the year ended 30 September 2025


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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 27 (2024 - 27 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
and 30 September 2025 120,000
Amortisation
At 1 October 2024
and 30 September 2025 120,000
Net book value
At 30 September 2025 -
At 30 September 2024 -

Page 5
THE LEARNING CENTRE (TLC ROMFORD) LTD (REGISTERED NUMBER: 07024796)

Notes to the Financial Statements - continued
for the year ended 30 September 2025


5. Tangible fixed assets
Fixtures
Short and
leasehold fittings Totals
£ £ £
Cost
At 1 October 2024
and 30 September 2025 4,520 13,538 18,058
Depreciation
At 1 October 2024 4,520 10,647 15,167
Charge for year - 723 723
At 30 September 2025 4,520 11,370 15,890
Net book value
At 30 September 2025 - 2,168 2,168
At 30 September 2024 - 2,891 2,891

6. Debtors: amounts falling due within one year
2025 2024
£ £
Trade debtors 17,358 19,734
Other debtors 8,824 8,571
26,182 28,305

7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 5,834 2,176
Taxation and social security 114,378 77,457
Other creditors 31,407 38,699
151,619 118,332

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary £1 100 100

Page 6