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COMPANY REGISTRATION NUMBER: 06010203

Life Long Learning 4 Living Limited

Filleted Unaudited Financial Statements

31 March 2026

Life Long Learning 4 Living Limited

Statement of Financial Position

31 March 2026

| 31 Mar 26 | 30 Nov 24
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 469,417 | 10,335

Current assets

Debtors | 6 | 21,679 |  | 27,644
Cash at bank and in hand | 311,893 |  | 814,379
| --------- |  | ---------
| 333,572 |  | 842,023

Creditors: amounts falling due within one year | 7 | 15,400 |  | 42,746
| --------- |  | ---------
Net current assets |  | 318,172 | 799,277
|  | --------- | ---------
Total assets less current liabilities |  | 787,589 | 809,612

Provisions

Taxation including deferred tax |  | ( 2,374) | ( 2,752)
|  | --------- | ---------
Net assets |  | 789,963 | 812,364
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 789,863 | 812,264
|  | --------- | ---------
Shareholders funds |  | 789,963 | 812,364
|  | --------- | ---------

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 period ending 31 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 period 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 .

Life Long Learning 4 Living Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr P Greenwood | Mr O E Greenwood
Director | Director

Company registration number: 06010203

Life Long Learning 4 Living Limited

Notes to the Financial Statements

Period from 1 December 2024 to 31 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 Old Hall, Ffos-Y-Go, Summerhill, Wrexham, LL11 4TG.
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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced for the provision of goods and services to clients during the year.
Taxation
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:

| Plant and Machinery | - | 33% straight line
| Motor Vehicles | - | 25% reducing balance

Freehold land and buildings are not depreciated as the residual value is so high and expected life so long as to make it immaterial.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans.
Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 12 (2024: 14 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 December 2024 | – | 9,344 | 33,949 | 43,293
Additions | 460,250 | 6,704 | – | 466,954
| --------- | -------- | -------- | ---------
At 31 March 2026 | 460,250 | 16,048 | 33,949 | 510,247
| --------- | -------- | -------- | ---------
Depreciation |  |  |  |
At 1 December 2024 | – | 6,665 | 26,293 | 32,958
Charge for the period | – | 5,320 | 2,552 | 7,872
| --------- | -------- | -------- | ---------
At 31 March 2026 | – | 11,985 | 28,845 | 40,830
| --------- | -------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2026 | 460,250 | 4,063 | 5,104 | 469,417
| --------- | -------- | -------- | ---------
At 30 November 2024 | – | 2,679 | 7,656 | 10,335
| --------- | -------- | -------- | ---------

6. Debtors

| 31 Mar 26 | 30 Nov 24
| £ | £
Trade debtors | 15,643 | 18,512
Other debtors | 6,036 | 9,132
| -------- | --------
| 21,679 | 27,644
| -------- | --------

7. Creditors: amounts falling due within one year

| 31 Mar 26 | 30 Nov 24
| £ | £
Social security and other taxes | 6,527 | 32,853
Other creditors | 8,873 | 9,893
| -------- | --------
| 15,400 | 42,746
| -------- | --------

8. Directors' advances, credits and guarantees
The directors operated loan accounts with the company during the period which are interest free and repayable upon demand. The opening balance of the loan accounts was £615 in credit (2024 £13,579 in credit) and the closing balance was £2,521 in credit (2024 £615 in credit).
9. Related party transactions
There were no transactions with related parties were undertaken such as are required to be disclosed.