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Registered number: 04594987
Growth Learning Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Growth Learning Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Growth Learning Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Growth Learning Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Growth Learning Limited and state those matters that we have agreed to state to the director of Growth Learning Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Growth Learning Limited and its director as a body for our work or for this report.
It is your duty to ensure that Growth Learning Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Growth Learning Limited . You consider that Growth Learning Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Growth Learning Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
26 August 2026
Norwoods
Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ
Page 1
Page 2
Balance Sheet
Registered number: 04594987
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 119 153
Tangible Assets 5 181 447
300 600
CURRENT ASSETS
Debtors 6 1,559 1,560
Cash at bank and in hand 999 1,953
2,558 3,513
Creditors: Amounts Falling Due Within One Year 7 (30,303 ) (28,067 )
NET CURRENT ASSETS (LIABILITIES) (27,745 ) (24,554 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,445 ) (23,954 )
NET LIABILITIES (27,445 ) (23,954 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (27,446 ) (23,955 )
SHAREHOLDERS' FUNDS (27,445) (23,954)
Page 2
Page 3
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Ms G M Locke
Director
26 August 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Growth Learning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04594987 . The registered office is Forest House Office, 3 - 5 Horndean Road, Bracknell, Berkshire, RG12 0XQ.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.  Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are patents. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.6. Financial Instruments
The company has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measures at their settlement value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 January 2025 340
As at 31 December 2025 340
Amortisation
As at 1 January 2025 187
Provided during the period 34
As at 31 December 2025 221
Net Book Value
As at 31 December 2025 119
As at 1 January 2025 153
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 5,641 4,597 10,238
As at 31 December 2025 5,641 4,597 10,238
Depreciation
As at 1 January 2025 5,598 4,193 9,791
Provided during the period 22 244 266
As at 31 December 2025 5,620 4,437 10,057
Net Book Value
As at 31 December 2025 21 160 181
As at 1 January 2025 43 404 447
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,559 1,560
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Other creditors 30,303 28,066
30,303 28,067
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Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 6