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Company Registration No. SC192890 (Scotland)
Classeye Limited Unaudited accounts for the year ended 31 January 2026
Classeye Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Classeye Limited Company Information for the year ended 31 January 2026
Director
Kevin Connachan
Company Number
SC192890 (Scotland)
Registered Office
177 HIGH STREET (KC OFFICE) PRETSONPANS EAST LOTHIAN EH32 9AY
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Classeye Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,373 
11,164 
Investments
5
99 
99 
8,472 
11,263 
Current assets
Debtors
6
160,333 
166,033 
Cash at bank and in hand
3,779 
3,029 
164,112 
169,062 
Creditors: amounts falling due within one year
7
(450)
(800)
Net current assets
163,662 
168,262 
Total assets less current liabilities
172,134 
179,525 
Creditors: amounts falling due after more than one year
8
(2,121)
(821)
Net assets
170,013 
178,704 
Capital and reserves
Share premium
100 
100 
Profit and loss account
169,913 
178,604 
Shareholders' funds
170,013 
178,704 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Kevin Connachan Director Company Registration No. SC192890
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Classeye Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Classeye Limited is a private company, limited by shares, registered in Scotland, registration number SC192890. The registered office is 177 HIGH STREET (KC OFFICE), PRETSONPANS, EAST LOTHIAN, EH32 9AY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
941,580 
181,965 
8,381 
1,131,926 
At 31 January 2026
941,580 
181,965 
8,381 
1,131,926 
Depreciation
At 1 February 2025
933,536 
179,174 
8,052 
1,120,762 
Charge for the year
2,011 
698 
82 
2,791 
At 31 January 2026
935,547 
179,872 
8,134 
1,123,553 
Net book value
At 31 January 2026
6,033 
2,093 
247 
8,373 
At 31 January 2025
8,044 
2,791 
329 
11,164 
5
Investments
Other investments 
£ 
Valuation at 1 February 2025
99 
Valuation at 31 January 2026
99 
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Classeye Limited Notes to the Accounts for the year ended 31 January 2026
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
115,985 
115,985 
Other debtors
44,348 
50,048 
160,333 
166,033 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Accruals
450 
800 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
2,121 
821 
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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