Company registration number: 04251518
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Learning Industries Limited
Pages for filing with the Registrar
Company registration number: 04251518
Learning Industries Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 187 716
187 716
Current assets
Debtors 5 30,287 28,107
Cash at bank and in hand 6,640 12,153
36,927 40,260
Creditors: amounts falling due within one year
6 (11,554) (14,142)
Net current assets 25,373 26,118
Total assets less current liabilities 25,560 26,834
NET ASSETS 25,560 26,834
Capital and reserves
Called up share capital 2 2
Profit and loss account 25,558 26,832
TOTAL EQUITY 25,560 26,834
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04251518
Learning Industries Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 8 September 2026 and signed on its behalf by:
Dr R Lloyd, Director Dr C Moore, Director
8 September 2026 8 September 2026
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Learning Industries Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Learning Industries Limited is a private company registered in England and Wales. Its registered number is 04251518. The company is limited by shares. Its registered office is 2 Maes Trawscoed, Bridgend, Mid Glamorgan, CF31 5AT.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 20% straight line
Computer equipment - 20% straight line
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Learning Industries Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 35,618
At 31 December 2025 35,618
Depreciation
At 1 January 2025 34,902
Charge for year 529
At 31 December 2025 35,431
Net book value
At 31 December 2025 187
At 31 December 2024 716
5 Debtors
2025 2024
£ £
Trade debtors 24,384 21,576
Directors' loan accounts 5,903 6,531
30,287 28,107
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 799 2,621
Amounts owed to directors 3,279 3,257
VAT payable 5,187 5,544
Social security and other tax 1,489 1,460
Accruals and deferred income 800 1,260
11,554 14,142
7 Controlling party
The directors are deemed to be the ultimate controlling party by virtue of their shareholdings.
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