REGISTERED NUMBER: 11942328 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

A. P. LEARNING SOLUTIONS LTD

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Miss A C Parisotto

REGISTERED OFFICE:

Ryefurlong

74 Winchcombe Road

Sedgeberrow

Evesham

Worcestershire

WR11 7UB

REGISTERED NUMBER:

11942328 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

24,414

104,138

Administrative expenses

6,253

59,015

OPERATING PROFIT and

PROFIT BEFORE TAXATION

18,161

45,123

Tax on profit

3,485

8,608

PROFIT FOR THE FINANCIAL YEAR

14,676

36,515

FIXED ASSETS

Tangible assets

6

304

431

CURRENT ASSETS

Debtors

7

41,109

24,630

Cash at bank

75,064

82,312

116,173

106,942

CREDITORS

Amounts falling due within one year

8

4,385

9,957

NET CURRENT ASSETS

111,788

96,985

TOTAL ASSETS LESS CURRENT LIABILITIES

112,092

97,416

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

112,082

97,406

SHAREHOLDERS' FUNDS

112,092

97,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements 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 director and authorised for issue on 18 August 2026 and were signed by:

Miss A C Parisotto - Director

1.	STATUTORY INFORMATION

A. P. Learning Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

as restated

£

£

Depreciation - owned assets

127

183

5.	PRIOR YEAR ADJUSTMENT

Revised dividends.

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

623

1,397

2,020

DEPRECIATION

At 1 April 2025

435

1,154

1,589

Charge for year

47

80

127

At 31 March 2026

482

1,234

1,716

NET BOOK VALUE

At 31 March 2026

141

163

304

At 31 March 2025

188

243

431

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

-

14,000

Directors' current accounts

41,109

10,630

41,109

24,630

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Corporation tax

3,485

8,608

Social security and other taxes

-

479

Accrued expenses

900

870

4,385

9,957