REGISTERED NUMBER: SC816295 (Scotland)

Unaudited Financial Statements

for the Period 12 July 2024 to 30 June 2025

for

KIPEPEO LEARNING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

K S Maynor

Registered office:

84 Commercial Quay Commercial Street

Edinburgh

EH6 6LX

Registered number:

SC816295 (Scotland)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

24,556

Current assets

Debtors

5

1

Creditors

Amounts falling due within one year

6

26,708

Net current liabilities

(26,707

)

Total assets less current liabilities

(2,151

)

Capital and reserves

Called up share capital

7

1

Retained earnings

(2,152

)

Shareholders' funds

(2,151

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

K S Maynor - Director

1.	Statutory information

Kipepeo Learning Ltd is a private company, limited by shares , registered in Scotland. 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.

Going concern

The financial statements have been prepared on the going concern basis. The company incurred losses during the year, however the director believes that the company has sufficient financial resources to be able to meet its obligations, if and when, they become due, and that the company can continue in operational existence for a period of at least 12 months from the statement of financial position date. On this basis, the director is of the opinion that they should continue to adopt the going concern basis in preparing the annual financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	Employees and directors

The average number of employees during the period was NIL.

4.	Intangible fixed assets

Computer

software

£

Cost

Additions

33,994

At 30 June 2025

33,994

Amortisation

Amortisation for period

9,438

At 30 June 2025

9,438

Net book value

At 30 June 2025

24,556

5.

Debtors: amounts falling due within one year

£

Other debtors

1

6.

Creditors: amounts falling due within one year

£

Taxation and social security

1,709

Other creditors

24,999

26,708

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

10,000

Ordinary Share

0.0001

1

During the period, the company carried out a sub-division of its equity shares. This has not affected the overall value of the shares issued by the company.

8.	Related party disclosures

During the period the company received loans from a company under common control totalling £23,014. At the balance sheet date this was still owing by the company. This is interest free and repayable on demand