REGISTERED NUMBER: 03134024 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Interaction Learning and Development

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms K Scott

REGISTERED OFFICE:

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

REGISTERED NUMBER:

03134024 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Tangible assets

4

3,823

3,359

CURRENT ASSETS

Debtors

5

255,675

367,215

Cash at bank and in hand

128,721

55,037

384,396

422,252

CREDITORS

Amounts falling due within one year

6

135,572

164,293

NET CURRENT ASSETS

248,824

257,959

TOTAL ASSETS LESS CURRENT LIABILITIES

252,647

261,318

PROVISIONS FOR LIABILITIES

726

638

NET ASSETS

251,921

260,680

CAPITAL AND RESERVES

Called up share capital

158

158

Capital redemption reserve

75

75

Retained earnings

251,688

260,447

SHAREHOLDERS' FUNDS

251,921

260,680

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

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

The director acknowledges her 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 director and authorised for issue on 3 June 2026 and were signed by:

Ms K Scott - Director

1.	STATUTORY INFORMATION

Interaction Learning and Development Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures, fittings & equipment - 20% on cost

Assets are further depreciated to net realisable value where considered appropriate by the directors.

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 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipment

£

COST

At 1 January 2025

19,421

Additions

2,083

At 31 December 2025

21,504

DEPRECIATION

At 1 January 2025

16,062

Charge for year

1,619

At 31 December 2025

17,681

NET BOOK VALUE

At 31 December 2025

3,823

At 31 December 2024

3,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

200,935

222,691

Other debtors

54,740

144,524

255,675

367,215

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,461

12,832

Taxation and social security

52,780

42,975

Other creditors

74,331

108,486

135,572

164,293

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

7,365