STUDY AND WONDER LTD


Directors	MARINOPOULOS, Alexis Karolos
	MARINOPOULOS, Andreas


Company Secretary	FIDUCI-CORP (UK) SERVICES LIMITED


Registered Address	Speen House
	Porter Street
	London
	W1U 6AJ


Registered Number	12496869 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	44,898		23,376
Cash at bank and on hand		1,080,259		30,226
		1,125,157		53,602
Creditors amounts falling due within one year	4	(381,051)		(240,478)
Net current assets (liabilities)			744,106		(186,876)
Total assets less current liabilities			744,106		(186,876)
Net assets			744,106		(186,876)
Capital and reserves
Called up share capital			8,653		8,653
Profit and loss account			735,453		(195,529)
Shareholders' funds			744,106		(186,876)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 July 2026, and are signed on its behalf by:

MARINOPOULOS, Andreas
Director
Registered Company No. 12496869

STUDY AND WONDER LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. At year end 31st Dec 2025 Study and Wonder Limited owed Choplin Ventures £44,016 (2024: -15,628). Study and Wonder Limited is the wholly owned subsidiary of Choplin Ventures Limited (the parent) in which Andreas Marinopoulos and Alexis Marinopoulos hold a controlling interest. At year end 31st Dec 2025 Study and Wonder Limited was owed £39,824 (2024-£25,854) by Brilliant Microschools Inc. in which Andreas Marinopoulos and Alexis Marinopoulos hold a beneficial interest. At year end 31st Dec 2025 Study and Wonder Limited was owed £3,054 (2024-£1,678) by Movinhand IKE in which Andreas Marinopoulos and Alexis Marinopoulos hold a beneficial interest.

Related parties

For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

At year end 31st Dec 2025 Study and Wonder Limited owed Choplin Ventures £44,016 (2024: -15,628).  Study and Wonder Limited is the wholly owned subsidiary of Choplin Ventures Limited (the parent) in which Andreas Marinopoulos and Alexis Marinopoulos hold a controlling interest. 

At year end 31st Dec 2025 Study and Wonder Limited was owed £39,824 (2024-£25,854) by Brilliant Microschools Inc. in which Andreas Marinopoulos and Alexis Marinopoulos hold a beneficial interest.

At year end 31st Dec 2025 Study and Wonder Limited was owed £3,054 (2024-£1,678) by Movinhand IKE in which Andreas Marinopoulos and Alexis Marinopoulos hold a beneficial interest.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	7,295
Other debtors	44,898	16,081
Total	44,898	23,376

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,781	723
Taxation and social security	285,872	185,443
Other creditors	44,016	27,532
Accrued liabilities and deferred income	49,382	26,780
Total	381,051	240,478