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Registered Number: 15158818
England and Wales
EARLY STUDIES LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 31 March 2026

Early Studies Ltd Contents Page For the Period 01 October 2024 to 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Early Studies Ltd Accountants' Report For the Period 01 October 2024 to 31 March 2026
You consider that the company is exempt from an audit for the period ended 31 March 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Potter and Co Accountants Ltd 27 Doubleday Road Loughton Essex IG10 2AU 31 July 2026 1

Early Studies Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,757 |  | 2,361
|  | 1,757 |  | 2,361
Current assets |  |  |
Debtors |  | 141,030 |  | 42,200
Cash at bank and in hand |  | 131,143 |  | 48,145
|  | 272,173 |  | 90,345
Creditors: amount falling due within one year |  | (188,361) |  | (92,159)
Net current assets |  | 83,812 |  | (1,814)
Total assets less current liabilities |  | 85,569 |  | 547
Net assets |  | 85,569 |  | 547
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 1
Profit and loss account |  | 85,469 |  | 546
Shareholders' funds |  | 85,569 |  | 547
For the period ended 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 accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:
------------------------------- Samuel Peskin Director
2

Early Studies Ltd Notes to the Abridged Financial Statements For the Period 01 October 2024 to 31 March 2026
General Information Early Studies Ltd is a private company, limited by shares, domiciled and incorporated in England and Wales, registration number 15158818. The registered office address is 27 Kersley Road, London, N16 0NT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). Going concern basis The directors believe that the company is experiencing strong sales growth and profitability and is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on the going concern basis. Turnover Revenue represents amounts receivable from the provision of market research and related consultancy services. Revenue is recognised as the related services are performed and is stated net of Value Added Tax. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised directly in equity. The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer equipment | 3 years Straight Line
Plant and machinery | 3 years Straight Line
Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Employees (including directors) Average number of employees during the period was 5 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Computer equipment |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 2,710 |  | 832 |  | 3,542
Additions | 674 |  | 191 |  | 865
Disposals | - |  | - |  | -
At 31 March 2026 | 3,384 |  | 1,023 |  | 4,407
Depreciation
At 01 October 2024 | 903 |  | 278 |  | 1,181
Charge for period | 1,128 |  | 341 |  | 1,469
On disposals | - |  | - |  | -
At 31 March 2026 | 2,031 |  | 619 |  | 2,650
Net book values
Closing balance as at 31 March 2026 | 1,353 |  | 404 |  | 1,757
Opening balance as at 01 October 2024 | 1,807 |  | 554 |  | 2,361
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 1
| 100 |  | 1
3