Academy for Distance Learning Ltd

 

 

 

 

 

 

 

 

 

Report of the Directors and Abridged Unaudited Financial Statements

 

for the Year Ended 31st January 2026

 

For

 

Academy for Distance Learning Limited

 

Academy for Distance Learning Ltd

 

Contents of the Financial Statements

For the Year Ended 31st January 2026

 

 

Page

 

 

Company Information

3

 

 

Report of the Director

4

 

 

Income Statement

5

 

 

Balance Sheet

6 - 7

 

 

Notes to the Financial Statements

8

Academy for Distance Learning Ltd

 

Company Information

for the Year Ended 31st January 2026

 

Directors and other information

 

 

Director:

D V Tempest-Mogg

 

 

Secretary:

MJC Secretarial Services Limited

 

 

Registered office:

18 Lower Bridge Street

 

Canterbury

 

Kent

 

CT1 2LG

 

 

Company registered number:

07116015 (England and Wales)

 

Academy for Distance Learning Ltd

 

Report of the Directors

For the Year Ended 31st January 2026

 

The Director presents his report with the financial statements of the company for the year ended 31st January 2026.

 

DIRECTOR

 

D V Tempest-Mogg held office during the whole of the period from 1st February 2025 to the date of this report.

 

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

 

ON BEHALF OF THE BOARD:

 

 

 

……………………………………….

D V Tempest-Mogg

Director

 

 

Date: 24th August,2026

Academy for Distance Learning Ltd

 

Income Statement

For the Year Ended 31st January 2026

 

 

 

31.01.26

31.01.25

 

 

 

 

 

Notes

£

£

 

 

 

 

TURNOVER

 

108,263132,022

Cost of Sales

 

38,94247,892

 

 

 

 

GROSS PROFIT

 

69,32184,131

Administrative Expenses

4

129,470152,858

 

 

 

 

OPERATING PROFIT/LOSS

 

(60,150)

(68,727)

Interest payable and similar expenses

 

00

 

 

 

 

PROFIT/LOSS BEFORE TAXATION

 

(60,150)

(68,727)

 

 

 

 

Tax on Profit or Loss

 

 

0

 

 

 

 

PROFIT OR LOSS FOR THE FINANCIAL YEAR

 

(60,150)

(68,727)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The notes form part of these financial statements

Academy for Distance Learning Ltd

 

Balance Sheet

31st January 2026

 

 

 

31.01.26

31.01.25

 

Notes

£

£

£

£

 

 

 

 

 

 

FIXED ASSETS

 

 

 

 

 

Tangible assets

5

 

1,255

 

1,673

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

Debtors

6

10,665

 

18,969

 

Prepayments

 

0

 

0

 

Deposits

 

533

 

592

 

Cash at bank and in hand

 

0

 

0

 

 

 

 

 

 

 

 

 

11,198

 

19,561

 

 

 

 

 

 

 

CREDITORS

 

 

 

 

 

Amounts falling due within one year

7

114,672

 

76,343

 

 

 

 

(103,474)

 

(56,782)

 

 

 

 

 

 

NET CURRRENT ASSETS

 

 

(102,219)

 

(55,109)

 

 

 

 

 

 

LONG TERM LIABILITIES

 

 

 

 

 

Creditors - Long Term

 

 

(65,156)

 

49,553

 

 

 

 

 

 

TOTAL ASSETS LESS LIABILITIES

 

 

(167,376)

 

(104,662)

 

 

 

 

 

 

CAPITAL AND RESERVES

 

 

 

 

 

Called up share capital

 

 

1

 

1

Retained Earnings

 

 

(107,227)

 

(35,936)

Profit for Period

 

 

(60,150)

 

(68,727)

 

 

 

 

 

 

SHAREHOLDERS' FUNDS

 

 

(167,376)

 

(104,662)

 

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

 

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

 

The directors acknowledge their 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.

Academy for Distance Learning Ltd

 

Balance Sheet – continued.

31st January 2026

 

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company's regime.

 

The financial statements were approved by the Board of Directors on 1st February 2026 and were signed on its behalf by:

 

 

 

 

D V Tempest-Mogg – Director

Academy for Distance Learning Ltd

 

Notes to the Financial Statements

for the Year Ended 31st January 2026

 

1.     STATUTORY INFORMATION

 

Academy for Distance Learning Limited is a private company, limited by shares, registered in England and Wales. The company's 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.

 

Plant and machinery etc

-

25% on reducing balance

 

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items in other comprehensive income or directly in equity.

 

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 

Hire purchase and leasing commitments.

Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

 

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

 

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year-end and that are expected to apply to the reversal of the timing difference.

 

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

 

3.     EMPLOYEESAND DIRECTORS

 

The average number of employees during the year was 3

Academy for Distance Learning Ltd

 

Notes to the Financial Statements – continued.

For the Year Ended 31st January 2026

 

4.     OPERATING PROFIT

 

The operating profit is stated after charging:

 

 

31.01.256

31.01.25

 

£

£

 

 

 

Depreciation - owned assets

418558

 

5.     TANGIBLE FIXED ASSETS

 

 

Plant and

 

Machinery

 

etc

 

£

 

 

COST

 

At 1st February 2025

13,285

 

 

At 31st January 2026

13,285

 

 

DEPRECIATION

 

At 1st February 2025

11,612

Charge for year

418

 

 

At 31st January 2026

12,030

 

 

NET BOOK VALUE

 

At 31st January 2025

1,673

 

 

At 31st January 2026

1,255

 

6.     DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

 

 

31.01.26

31.01.25

 

£

£

 

 

 

Trade Debtors

10,62216,478

 

7.     CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

 

 

31.01.26

31.01.25

 

£

£

 

 

 

Bank loans and overdraft

48,16138,019

Trade Creditors

19,67018,283

Taxation and Social Security

5,2381,898

Other Creditors

41,60318,143

 

 

 

 

114,67276,343