STUDY + LIMITED


Director	ASHRAF, Hamza


Registered Address	361 Oxford Road
	Reading
	RG30 1AY


Registered Number	09258509 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		17,716		12,130
			17,716		12,130
Current assets
Debtors		34,179		-
Cash at bank and on hand		858		54,322
		35,037		54,322
Creditors amounts falling due within one year	4	(36,185)		(43,491)
Net current assets (liabilities)			(1,148)		10,831
Total assets less current liabilities			16,568		22,961
Creditors amounts falling due after one year	5		(32,363)		(1,533)
Net assets			(15,795)		21,428
Capital and reserves
Called up share capital			100		100
Profit and loss account			(15,895)		21,328
Shareholders' funds			(15,795)		21,428

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2026, and are signed on its behalf by:

ASHRAF, Hamza
Director
Registered Company No. 09258509

STUDY + LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	27		55

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	9,004	17,896	10,937	37,837
Additions	-	6,331	2,633	8,964
At 31 March 26	9,004	24,227	13,570	46,801
Depreciation and impairment
At 01 April 25	6,788	11,879	7,040	25,707
Charge for year	443	2,091	844	3,378
At 31 March 26	7,231	13,970	7,884	29,085
Net book value
At 31 March 26	1,773	10,257	5,686	17,716
At 31 March 25	2,216	6,017	3,897	12,130

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	463
Bank borrowings and overdrafts	7,277	6,052
Taxation and social security	-	2,178
Other creditors	28,908	34,798
Total	36,185	43,491

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	32,363	1,533
Total	32,363	1,533