PROFESSOR DRIVING SCHOOL LIMITED

	Page
Accountants' Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—6

Report to the director on the preparation of the unaudited statutory accounts of PROFESSOR DRIVING SCHOOL LIMITED for the year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PROFESSOR DRIVING SCHOOL LIMITED for the year ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the director of PROFESSOR DRIVING SCHOOL LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of PROFESSOR DRIVING SCHOOL LIMITED and state those matters that we have agreed to state to the director of PROFESSOR DRIVING SCHOOL LIMITED , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PROFESSOR DRIVING SCHOOL LIMITED and its director, as a body, for our work or for this report.

It is your duty to ensure that PROFESSOR DRIVING SCHOOL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of PROFESSOR DRIVING SCHOOL LIMITED . You consider that PROFESSOR DRIVING SCHOOL LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of PROFESSOR DRIVING SCHOOL LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ZA Ltd

23/06/2026

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PROFESSOR DRIVING SCHOOL LIMITED

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 09530437

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,587		10,734

			8,587		10,734
CURRENT ASSETS
Cash at bank and in hand		12,758		13,898

		12,758		13,898
Creditors: Amounts Falling Due Within One Year	5	-		(1,159 )

NET CURRENT ASSETS (LIABILITIES)			12,758		12,739

TOTAL ASSETS LESS CURRENT LIABILITIES			21,345		23,473

NET ASSETS			21,345		23,473

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			21,344		23,472

SHAREHOLDERS' FUNDS			21,345		23,473

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PROFESSOR DRIVING SCHOOL LIMITED

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robin Elsha

Director

23/06/2026

The notes on pages 5 to 6 form part of these financial statements.

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PROFESSOR DRIVING SCHOOL LIMITED

Statement of Changes in Equity

For The Year Ended 30 April 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 May 2024	1	24,817	24,818
Loss for the year and total comprehensive income	-	(1,345 )	(1,345)

As at 30 April 2025 and 1 May 2025	1	23,472	23,473


Loss for the year and total comprehensive income	-	(2,128 )	(2,128)

As at 30 April 2026	1	21,344	21,345

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PROFESSOR DRIVING SCHOOL LIMITED

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

PROFESSOR DRIVING SCHOOL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09530437 . The registered office is 44 Noel Road, London, W3 0JU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on reducing balance method
Computer Equipment	20% on reducing balance method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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PROFESSOR DRIVING SCHOOL LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1

	1	1

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	25,144	2,295	27,439

As at 30 April 2026	25,144	2,295	27,439

Depreciation
As at 1 May 2025	15,879	826	16,705
Provided during the period	1,853	294	2,147

As at 30 April 2026	17,732	1,120	18,852

Net Book Value
As at 30 April 2026	7,412	1,175	8,587

As at 1 May 2025	9,265	1,469	10,734

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	-	213
Other taxes and social security	-	296
Accruals and deferred income	-	650

	-	1,159

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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