Henry David Learning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12217200

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,369,689		268,056

			1,369,689		268,056
CURRENT ASSETS
Debtors	5	455,306		30,109
Cash at bank and in hand		38,768		64,509

		494,074		94,618
Creditors: Amounts Falling Due Within One Year	6	(1,439,117 )		(225,381 )

NET CURRENT ASSETS (LIABILITIES)			(945,043 )		(130,763 )

TOTAL ASSETS LESS CURRENT LIABILITIES			424,646		137,293

PROVISIONS FOR LIABILITIES
Deferred Taxation			(28,051 )		(19,972 )

NET ASSETS			396,595		117,321

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			396,495		117,221

SHAREHOLDERS' FUNDS			396,595		117,321

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Henry David Learning Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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 Z Lal

Director

16 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Henry David Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12217200 . The registered office is First Avenue, Centrum 100, Burton-on-Trent, England, DE14 2WE.

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 for educational placements. Turnover includes revenue earned from the rendering of services.

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:

Freehold	2% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Office Equipment	3 years straight line

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. The assets of the scheme are held seperately from those of the company in independently administered funds.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 29 (2025: 21)

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Henry David Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	-	237,323	32,180	49,973	319,476
Additions	1,165,170	14,195	2,378	2,589	1,184,332

As at 31 March 2026	1,165,170	251,518	34,558	52,562	1,503,808

Depreciation
As at 1 April 2025	-	26,644	2,998	21,778	51,420
Provided during the period	-	60,435	8,441	13,823	82,699

As at 31 March 2026	-	87,079	11,439	35,601	134,119

Net Book Value
As at 31 March 2026	1,165,170	164,439	23,119	16,961	1,369,689

As at 1 April 2025	-	210,679	29,182	28,195	268,056

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	13,600
Amounts owed by participating interests	439,995	-
Other debtors	15,311	16,509

	455,306	30,109

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,082	31,537
Amounts owed to participating interests	1,160,164	33,901
Other creditors	124,498	39,822
Taxation and social security	149,373	120,121

	1,439,117	225,381

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Henry David Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	54,000	54,000
Later than one year and not later than five years	144,000	198,000

	198,000	252,000

9. Related Party Transactions

During the year the company entered into the following transactions with related parties:

Paid £60,000 (2025: £Nil) for management services from Platform Childcare Ltd, a company ultimately controlled by the director. At the 31st March 2026 £439,995 was owed from Platform Childcare Ltd, 2025 Platform Childcare Ltd was owed £33,901.

At 31 March 2026 £1,160,164 (2025: £Nil) was owed to FJRI Limited a company ultimately controlled by the director.

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