Company registration number: 15327661
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Course Scale Up Ltd
Pages for filing with the Registrar
Company registration number: 15327661
Course Scale Up Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Tangible assets 4 617 -
617 -
Current assets
Debtors 5 3,702 10,983
Cash at bank and in hand 23,015 4,996
26,717 15,979
Creditors: amounts falling due within one year
6 (12,632) (5,075)
Net current assets 14,085 10,904
Total assets less current liabilities 14,702 10,904
NET ASSETS 14,702 10,904
Capital and reserves
Called up share capital 1 1
Profit and loss account 14,701 10,903
TOTAL EQUITY 14,702 10,904
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: 15327661
Course Scale Up Ltd
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 16 September 2026 and signed on its behalf by:
Mr P Richardson, Director
16 September 2026
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Course Scale Up Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Course Scale Up Ltd is a private company registered in England and Wales. Its registered number is 15327661. The company is limited by shares. Its registered office is Suite 2, First Floor, Windsor House, Chorley, PR7 1NY.
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.:
Office Equipment - 25% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Course Scale Up Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 674
At 31 December 2025 674
Depreciation
Charge for year 57
At 31 December 2025 57
Net book value
At 31 December 2025 617
At 31 December 2024 -
5 Debtors
31 Dec 25 31 Dec 24
£ £
Trade debtors 3,702 8,782
Directors' loan accounts - 2,201
3,702 10,983
6 Creditors: amounts falling due within one year
31 Dec 25 31 Dec 24
£ £
Trade creditors 5,747 260
Amounts owed to directors 111 -
Taxation 5,596 2,558
VAT payable 728 1,717
Accruals and deferred income 450 540
12,632 5,075
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