ACCOUNTS - Final Accounts preparation

Registered number: 09317403

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	HELEN GROGAN TUITION LIMITED


HELEN GROGAN TUITION LIMITED

COMPANY INFORMATION

Director	H Grogan


Registered number	09317403


Registered office	Magna House
	18 - 32 London Road
	Staines-Upon-Thames
	Surrey
	TW18 4BP


Trading Address	26 Coulson Street
	London
	SW3 3NA



Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


HELEN GROGAN TUITION LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 4


HELEN GROGAN TUITION LIMITED REGISTERED NUMBER:09317403

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets	4		11,001		12,573
Tangible assets	5		4,817		6,271
			15,818		18,844
Current assets
Debtors: amounts falling due within one year	6	630		-
Cash at bank and in hand		374,991		305,091
		375,621		305,091
Creditors: amounts falling due within one year	7	(82,439)		(75,363)
Net current assets			293,182		229,728
Total assets less current liabilities			309,000		248,572

Net assets			309,000		248,572

Capital and reserves
Called up share capital	100	100
Profit and loss account	308,900	248,472
	309,000	248,572

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

H Grogan

Director

Date: 28 August 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1


HELEN GROGAN TUITION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Helen Grogan Tuition Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is generated by the provision of tutoring services and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 2


HELEN GROGAN TUITION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 -1).

4.	Intangible assets

	Website	Goodwill	Total
	£	£	£
Cost
At 1 January 2025	15,717	80,000	95,717
At 31 December 2025	15,717	80,000	95,717
Amortisation
At 1 January 2025	3,144	80,000	83,144
Charge for the year on owned assets	1,572	-	1,572
At 31 December 2025	4,716	80,000	84,716
Net book value
At 31 December 2025	11,001	-	11,001
At 31 December 2024	12,573	-	12,573

Page 3


HELEN GROGAN TUITION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 January 2025	11,535
	Additions	119
	At 31 December 2025	11,654
	Depreciation
	At 1 January 2025	5,264
	Charge for the year on owned assets	1,573
	At 31 December 2025	6,837
	Net book value
	At 31 December 2025	4,817
	At 31 December 2024	6,271

Debtors

					2025	2024
					£	£


Prepayments and accrued income	630	-
	630	-

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	756	-
Corporation tax	32,813	17,544
Other taxation and social security	12,244	13,350
Other creditors	10,226	20,149
Accruals and deferred income	26,400	24,320
	82,439	75,363

Page 4