Learning Into Employment Academy Ltd

Learning Into Employment Academy Ltd
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial year was the provision of training services prior to employment.

Directors

The directors who served the company throughout the year were as follows:

Mrs Balvir Kaur

Mr Jagjit Sandhu

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Mrs Balvir Kaur
Director

Date approved: 10 July 2026

Registered Number: 05323652 Learning Into Employment Academy Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	75,000	75,000
Tangible fixed assets	4	52,151	40,024
		127,151	115,024
Current assets
Debtors	5	12,025	10,864
Cash at bank and in hand		340,147	191,569
		352,172	202,433
Creditors: amount falling due within one year	6	(157,155)	(73,731)
Net current assets		195,017	128,702

Total assets less current liabilities		322,168	243,726
Creditors: amount falling due after more than one year	7	(4,663)	(26,476)
Net assets		317,505	217,250

Capital and reserves
Called up share capital		100	100
Revaluation Reserves	8	75,000	75,000
Profit and loss account		242,405	142,150
Shareholders' funds		317,505	217,250

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 10 July 2026 and were signed on its behalf by:

-------------------------------
Mrs Balvir Kaur
Director

Learning Into Employment Academy Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Learning Into Employment Academy Ltd is a private company, limited by shares, registered in England and Wales, registration number 05323652, registration address 72A Lombard Street , Digbeth, Birmingham, B12 0QR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 9 (2025 : 6).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 February 2025	75,000	75,000
Additions	-	-
Disposals	-	-
At 31 January 2026	75,000	75,000
Net book values
At 31 January 2026	75,000	75,000
At 31 January 2025	75,000	75,000

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 February 2025	28,130	44,274	72,404
Additions	-	18,133	18,133
Disposals	-	-	-
At 31 January 2026	28,130	62,407	90,537
Depreciation
At 01 February 2025	-	32,380	32,380
Charge for year	-	6,006	6,006
On disposals	-	-	-
At 31 January 2026	-	38,386	38,386
Net book values
Closing balance as at 31 January 2026	28,130	24,021	52,151
Opening balance as at 01 February 2025	28,130	11,894	40,024

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	4,298	4,298
Prepayments	2,851	-
Tax payable under s455	4,876	4,876
	12,025	9,174

Debtors: amounts falling due after one year

	2026 £		2025 £
Prepayments	-		1,690
	-		1,690

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	96,141	1,980
Corporation Tax	39,702	62,118
PAYE & Social Security	11,422	3,863
Accrued Expenses	1,468	2,000
Directors' Current Accounts	8,422	3,770
	157,155	73,731

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	4,663		26,476
	4,663		26,476

Revaluation Reserves

	2026 £		2025 £
Revaluation Reserve b/fwd	75,000		75,000
	75,000		75,000

Registered Number: 05323652
England and Wales
LEARNING INTO EMPLOYMENT ACADEMY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026