Company registration number: 13179526
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Classroom365 Limited
Pages for filing with the Registrar
Company registration number: 13179526
Classroom365 Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 4,851 3,354
4,851 3,354
Current assets
Stocks 53,223 25,265
Debtors 5 516,222 471,952
Cash at bank and in hand 114,927 35,434
684,372 532,651
Creditors: amounts falling due within one year
6 (607,047) (448,774)
Net current assets 77,325 83,877
Total assets less current liabilities 82,176 87,231
Provisions for liabilities (1,213) (839)
NET ASSETS 80,963 86,392
Capital and reserves
Called up share capital 4 4
Share premium account 32,660 32,660
Profit and loss account 48,299 53,728
TOTAL EQUITY 80,963 86,392
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 March 2026.
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: 13179526
Classroom365 Limited
Balance sheet - continued
as at 31 March 2026
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 22 September 2026 and signed on its behalf by:
Mr P Ghedia, Director
22 September 2026
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Classroom365 Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Classroom365 Limited is a private company registered in England and Wales. Its registered number is 13179526. The company is limited by shares. Its registered office is 2 Defender Court, Sunderland Enterprise Park, Sunderland, Tyne & Wear, SR5 3PE.
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.:
Fixtures & fittings - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Classroom365 Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred 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 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.
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 12 (2025 - 3).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 4,679
Additions 3,040
At 31 March 2026 7,719
Depreciation
At 1 April 2025 1,325
Charge for year 1,543
At 31 March 2026 2,868
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Classroom365 Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Net book value
At 31 March 2026 4,851
At 31 March 2025 3,354
5 Debtors
2026 2025
£ £
Trade debtors 180,786 162,528
Directors' loan accounts 294,184 195,620
Other debtors 35,162 106,999
Prepayments and accrued income 6,090 6,805
516,222 471,952
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 402,961 -
Trade creditors 120,850 177,944
Other creditors - 235,353
Taxation 62,120 27,027
VAT payable 4,626 5,288
Social security and other tax 13,046 -
Accruals and deferred income 3,444 3,162
607,047 448,774
7 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025.
2026 2025
£ £
Mr Paresh Ghedia
Balance outstanding at start of year 60,624 45,969
Amounts advanced 111,014 66,325
Amounts repaid (76,763) (51,670)
Balance outstanding at end of year 94,875 60,624
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Classroom365 Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
7 Advances, credit and guarantees granted to directors - continued
2026 2025
£ £
Mr Mark Friend
Balance outstanding at start of year 88,930 78,771
Amounts advanced 111,014 66,325
Amounts repaid (81,327) (56,166)
Balance outstanding at end of year 118,617 88,930
2026 2025
£ £
Mr Keith Williams
Balance outstanding at start of year - 70,557
Amounts advanced - 10,325
Amounts repaid - (80,882)
Balance outstanding at end of year - -
2026 2025
£ £
Mr Pritesh Kanji Ghedia
Balance outstanding at start of year 46,066 31,322
Amounts advanced 111,015 66,325
Amounts repaid (76,389) (51,581)
Balance outstanding at end of year 80,692 46,066
Dividends totalling £180,000 were declared to the directors’ for the year ended 31 March 2026 (2025 - £105,000)
8 Related party transactions
As at 31 March 2026, ICT Educational Services Limited (which has 2 of the 3 directors who also serve Classroom365 Limited) was owed £Nil (year ended 31 March 2025 - £235,353). This balance arose in relation to a loan.
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