REGISTERED NUMBER: SC644252 (Scotland)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31st October 2025

for

Rachel Little Learning Solutions Ltd

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

to

6

DIRECTOR:

Mrs R M T Little

REGISTERED OFFICE:

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

REGISTERED NUMBER:

SC644252 (Scotland)

ACCOUNTANTS:

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

The director presents her report with the financial statements of the company for the year ended 31st October 2025.

DIRECTOR

Mrs R M T Little held office during the whole of the period from 1st November 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs R M T Little - Director

29th July 2026

TURNOVER

61,593

73,730

Cost of sales

-

2,750

GROSS PROFIT

61,593

70,980

Administrative expenses

20,079

23,079

OPERATING PROFIT and

PROFIT BEFORE TAXATION

41,514

47,901

Tax on profit

7,887

9,101

PROFIT FOR THE FINANCIAL YEAR

33,627

38,800

Retained earnings at beginning of year

13,629

1,829

Dividends

(38,500

)

(27,000

)

RETAINED EARNINGS AT END OF YEAR

8,756

13,629

FIXED ASSETS

Tangible assets

5

615

724

CURRENT ASSETS

Debtors

6

10,089

19,285

Cash at bank

7,660

4,628

17,749

23,913

CREDITORS

Amounts falling due within one year

7

9,391

10,770

NET CURRENT ASSETS

8,358

13,143

TOTAL ASSETS LESS CURRENT LIABILITIES

8,973

13,867

PROVISIONS FOR LIABILITIES

117

138

NET ASSETS

8,856

13,729

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,756

13,629

8,856

13,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 29th July 2026 and were signed by:

Mrs R M T Little - Director

1.	STATUTORY INFORMATION

Rachel Little Learning Solutions Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 15% on reducing balance.

Amounts written off each asset over the estimated useful life represent cost less residual value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

109

130

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

1,233

DEPRECIATION

At 1st November 2024

509

Charge for year

109

At 31st October 2025

618

NET BOOK VALUE

At 31st October 2025

615

At 31st October 2024

724

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,089

19,285

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

253

137

Taxation and social security

7,908

9,066

Other creditors

1,230

1,567

9,391

10,770

8.	RELATED PARTY DISCLOSURES

At 31st October 2025, the company owed the director the sum of £331 (2024 - £767) by way of an interest free directors current account.