0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 24,804 3,276 28,080 21,038 2,975 24,013 4,067 3,766 xbrli:pure xbrli:shares iso4217:GBP 08762074 2025-04-01 2026-03-31 08762074 2026-03-31 08762074 2025-03-31 08762074 2024-04-01 2025-03-31 08762074 2025-03-31 08762074 2024-03-31 08762074 bus:Director1 2025-04-01 2026-03-31 08762074 core:WithinOneYear 2026-03-31 08762074 core:WithinOneYear 2025-03-31 08762074 core:ShareCapital 2026-03-31 08762074 core:ShareCapital 2025-03-31 08762074 core:RetainedEarningsAccumulatedLosses 2026-03-31 08762074 core:RetainedEarningsAccumulatedLosses 2025-03-31 08762074 bus:SmallEntities 2025-04-01 2026-03-31 08762074 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08762074 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08762074 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08762074 bus:FullAccounts 2025-04-01 2026-03-31 08762074 core:ComputerEquipment 2025-04-01 2026-03-31 08762074 core:ComputerEquipment 2025-03-31 08762074 core:ComputerEquipment 2026-03-31
COMPANY REGISTRATION NUMBER: 08762074

FRCR Tutorials Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

FRCR Tutorials Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 4,067 | 3,766

Current assets

Debtors | 5 | 363 |  | 363
Cash at bank and in hand | 42,456 |  | 49,151
| --------- |  | ---------
| 42,819 |  | 49,514

Creditors: amounts falling due within one year | 6 | 9,615 |  | 7,712
| --------- |  | ---------
Net current assets |  | 33,204 | 41,802
|  | --------- | ---------
Total assets less current liabilities |  | 37,271 | 45,568
|  | --------- | ---------
Net assets |  | 37,271 | 45,568
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 37,270 | 45,567
|  | --------- | ---------
Shareholders funds |  | 37,271 | 45,568
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st March 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

FRCR Tutorials Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

Dr S Shamshuddin
Director

Company registration number: 08762074

FRCR Tutorials Limited

Notes to the Financial Statements

Year ended 31st March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Woodlands Close, Lancaster, LA1 3FX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Equipment | - | 33% straight line

4. Tangible assets

| Equipment | Total
| £ | £

Cost |  |
At 1st April 2025 | 24,804 | 24,804
Additions | 3,276 | 3,276
| --------- | ---------
At 31st March 2026 | 28,080 | 28,080
| --------- | ---------
Depreciation |  |
At 1st April 2025 | 21,038 | 21,038
Charge for the year | 2,975 | 2,975
| --------- | ---------
At 31st March 2026 | 24,013 | 24,013
| --------- | ---------
Carrying amount |  |
At 31st March 2026 | 4,067 | 4,067
| --------- | ---------
At 31st March 2025 | 3,766 | 3,766
| --------- | ---------

5. Debtors

| 2026 | 2025
| £ | £

Prepayments and accrued income | 363 | 363
| ----- | -----

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £

Accruals and deferred income | 1,079 | 1,031
Corporation tax | 7,579 | 6,487
Director loan accounts | 957 | 25
Course fees received in advance | – | 169
| -------- | --------
| 9,615 | 7,712
| -------- | --------

7. Directors' advances, credits and guarantees
The directors have loan accounts with the company which remained in credit throughout the year. At the year end the balance was £957 (2025 - £25) which is included in creditors.