REGISTERED NUMBER: SC314233 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

E-Learn Design Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr Frederick Turner

REGISTERED OFFICE:

Baltic Chambers Suite 142

50 Wellington Street

Glasgow

G2 6HJ

REGISTERED NUMBER:

SC314233 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

23,498

43,562

CURRENT ASSETS

Debtors

5

83,572

69,345

Cash at bank

147,499

150,753

231,071

220,098

CREDITORS

Amounts falling due within one year

6

62,995

86,913

NET CURRENT ASSETS

168,076

133,185

TOTAL ASSETS LESS CURRENT LIABILITIES

191,574

176,747

CREDITORS

Amounts falling due after more than one year

7

-

(11,291

)

PROVISIONS FOR LIABILITIES

(2,874

)

(8,277

)

NET ASSETS

188,700

157,179

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

188,698

157,177

188,700

157,179

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

Mr Frederick Turner - Director

1.	STATUTORY INFORMATION

E-Learn Design Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2025

and 30 June 2026

3,359

61,451

31,978

96,788

DEPRECIATION

At 1 July 2025

2,042

26,885

24,299

53,226

Charge for year

452

15,363

4,249

20,064

At 30 June 2026

2,494

42,248

28,548

73,290

NET BOOK VALUE

At 30 June 2026

865

19,203

3,430

23,498

At 30 June 2025

1,317

34,566

7,679

43,562

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 July 2025

and 30 June 2026

61,451

DEPRECIATION

At 1 July 2025

26,885

Charge for year

15,363

At 30 June 2026

42,248

NET BOOK VALUE

At 30 June 2026

19,203

At 30 June 2025

34,566

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

83,024

68,797

Other debtors

548

548

83,572

69,345

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

11,096

13,476

Trade creditors

3,241

3,787

Taxation and social security

43,850

34,336

Other creditors

4,808

35,314

62,995

86,913

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

-

11,291

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Hire purchase contracts

11,096

24,767

Hire purchase creditors are secured against the assets to which they relate.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

12 August 2026