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Registered number: 12878698
Paradigm Elearning Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Newtons Accountants Limited
Chartered Certified Accountants
470 Hucknall Road
Nottingham
Nottinghamshire
NG5 1FX
Paradigm Elearning Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Paradigm Elearning Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 12878698

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 223,000 |  | 212,000
|  |  | 223,000 |  | 212,000
CURRENT ASSETS
Debtors |  | 167 |  | 309 |
Cash at bank and in hand |  | 3,573 |  | 237 |
|  | 3,740 |  | 546 |
Creditors: Amounts Falling Due Within One Year |  | (2,322 ) |  | (8,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,418 |  | (7,457 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 224,418 |  | 204,543
Creditors: Amounts Falling Due After More Than One Year |  |  | (174,586 ) |  | (149,477 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,986 ) |  | (14,236 )
NET ASSETS |  |  | 32,846 |  | 40,830
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Fair value reserve | 7 |  | 50,957 |  | 42,707
Profit and Loss Account |  |  | (18,113 ) |  | (1,879 )
SHAREHOLDERS' FUNDS |  |  | 32,846 |  | 40,830

Page 1
Page 2
Paradigm Elearning Limited
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Michael Alcock Director
02/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Paradigm Elearning Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Paradigm Elearning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12878698 . The registered office is 470 Hucknall Road, Nottingham, Nottinghamshire, NG5 1FX.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Paradigm Elearning Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 212,000
Fair value adjustments | 11,000
As at 30 September 2025 | 223,000

5. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 112,500 |  | 112,500

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 42,707 | (1,879 )
Profit for the year and total comprehensive income | - | 2,016
Dividends paid | - | (10,000)
Transfer to/from Fair value reserve | - | (8,250)
Transfer to/from Profit & Loss Account | 8,250 | -
As at 30 September 2025 | 50,957 | (18,113 )

Transfers to and from the fair value reserve reflect the changes in fair value of investment property less the associated deferred tax charges.
8. Related Party Transactions
During the year the directors had a loan account with the company. The opening balance was £36,977owing to the directors, and the directors introduced net monies of £22,109 during the year. The closing balance was £62,086 owing to the directors and is included in creditors payable after one year
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