Learning through Play Ltd

Learning through Play Ltd Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 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 year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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. Ingle & Company limited 31 May 2026 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 24 July 2026 2

Learning through Play Ltd
Accountants' Report
For the year ended 31 May 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 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 year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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.
Ingle & Company limited
31 May 2026

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
24 July 2026

Learning through Play Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	3,350	6,700
Tangible fixed assets	4	50,936	53,258
		54,286	59,958
Current assets
Debtors	5	5,444	3,926
Cash at bank and in hand		207,026	277,750
		212,470	281,676
Creditors: amount falling due within one year	6	(154,038)	(136,692)
Net current assets		58,432	144,984

Total assets less current liabilities		112,718	204,942
Net assets		112,718	204,942

Capital and reserves
Called up share capital		1	2
Capital Redemption Reserve	7	1	0
Profit and loss account		112,716	204,940
Shareholders' funds		112,718	204,942

For the year ended 31 May 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 year 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 24 July 2026 and were signed on its behalf by:

-------------------------------
Jayne Baggott
Director

Learning through Play Ltd
Notes to the Financial Statements
For the year ended 31 May 2026

General Information

Learning through Play Ltd is a private company, limited by shares, registered in , registration number 06255343, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Somerset, BS15 1AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
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.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

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:

Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 24 (2025 : 27).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 June 2025	67,000	67,000
Additions	-	-
Disposals	-	-
At 31 May 2026	67,000	67,000
Amortisation
At 01 June 2025	60,300	60,300
Charge for year	3,350	3,350
On disposals	-	-
At 31 May 2026	63,650	63,650
Net book values
At 31 May 2026	3,350	3,350
At 31 May 2025	6,700	6,700

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 June 2025	37,782	4,835	18,950	30,309	91,876
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 31 May 2026	37,782	4,835	18,950	30,309	91,876
Depreciation
At 01 June 2025	-	2,454	11,966	24,198	38,618
Charge for year	-	357	1,048	917	2,322
On disposals	-	-	-	-	-
At 31 May 2026	-	2,811	13,014	25,115	40,940
Net book values
Closing balance as at 31 May 2026	37,782	2,024	5,936	5,194	50,936
Opening balance as at 01 June 2025	37,782	2,381	6,984	6,111	53,258

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	5,444		3,926
	5,444		3,926

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	70,372	48,531
Accrued Expenses	1,530	1,530
Other Creditors	81,402	85,897
Directors' Current Accounts	734	734
	154,038	136,692

Capital Redemption Reserve

	2026 £		2025 £
Purchase of Own Shares (Nominal Value)	1		0
	1		0

Registered Number: 06255343

LEARNING THROUGH PLAY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2025 End date: 31 May 2026