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Registered number: 07862080
School Apps Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
THL Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07862080
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 262 2,829
Tangible Assets 5 (1 ) (1 )
261 2,828
CURRENT ASSETS
Debtors 6 160 160
Cash at bank and in hand - 417
160 577
Creditors: Amounts Falling Due Within One Year 7 (175,133 ) (174,282 )
NET CURRENT ASSETS (LIABILITIES) (174,973 ) (173,705 )
TOTAL ASSETS LESS CURRENT LIABILITIES (174,712 ) (170,877 )
NET LIABILITIES (174,712 ) (170,877 )
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account (175,712 ) (171,877 )
SHAREHOLDERS' FUNDS (174,712) (170,877)
Page 1
Page 2
For the year ending 30 November 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 his 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
Mr Ian Yardley
Director
28/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
School Apps Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07862080 . The registered office is 303 Goring Road, Worthing, West Sussex, BN12 4NX.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.3. 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 reducing balance
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Development Costs
£
Cost
As at 1 December 2024 85,066
As at 30 November 2025 85,066
Amortisation
As at 1 December 2024 82,237
Provided during the period 2,567
As at 30 November 2025 84,804
Net Book Value
As at 30 November 2025 262
As at 1 December 2024 2,829
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 693 7,508 8,201
As at 30 November 2025 693 7,508 8,201
Depreciation
As at 1 December 2024 694 7,508 8,202
As at 30 November 2025 694 7,508 8,202
Net Book Value
As at 30 November 2025 (1 ) - (1 )
As at 1 December 2024 (1 ) - (1 )
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 160 160
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 39 -
Other creditors 175,094 174,282
175,133 174,282
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4