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2020-10-01 2021-09-30
Registered number: 09801801
Global Education Goals Group Ltd
Directors' Report and
Financial Statements
For the Period 1 October 2021 to 31 August 2022
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—3
Independent Auditor's Report 4—5
Profit and Loss Account 6
Balance Sheet 7
Statement of Changes in Equity 8
Notes to the Financial Statements 9—10
Page 1
Company Information
Directors Tracey Storey
Michael Burton
Company Number 09801801
Registered Office C/O Stevens & Bolton Llp Wey House
Farnham Road
Guildford
Surrey
GU1 4YD
Accountants Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
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Directors' Report
The directors present their report and the financial statements for the period ended 31 August 2022 .
Principal Activity
The principal activity of the company is that of a holding company.
Directors
The directors who held office during the period were as follows:
Tracey Storey Appointed 15/07/2022
Hussien Radwan Resigned 15/07/2022
Michael Labrum Resigned 15/07/2022
Michael Burton Appointed 15/07/2022
Abdulrhman Al-Hammad Resigned 15/07/2022
Peter Birkett Appointed 28/03/2022 Resigned 15/07/2022
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Tracey Storey
Director
13 October 2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of Global Education Goals Group Ltd for the period ended 31 August 2022 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 August 2022 and of its profit/(loss) for the period then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard , and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
We identified the laws and regulations applicable to the company and identified the specific laws and regulations that have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and UK GAAP, FRS102 in particular.  The laws and regulations were communicated to the audit team who remained alert to instances of non-compliance throughout the audit. We also assessed the susceptibility of the company’s financial statements to material misstatement by making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual or suspected frauds and through a consideration of the internal controls that might mitigate the risk of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities, plus directional testing of expenses.  There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The prior year financial statements were not audited and were prepared by a firm other than ourselves.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Neil Harrison (Senior Statutory Auditor)
for and on behalf of Harrison Partners Limited , Statutory Auditor
13 October 2023
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Profit and Loss Account
31 August 2022 30 September 2021
Notes £ £
Administrative expenses (3,384 ) (559 )
OPERATING LOSS (3,384 ) (559 )
Income from Shares in group undertakings - 652,000
(LOSS)/PROFIT FOR THE FINANCIAL PERIOD (3,384 ) 651,441
The notes on pages 9 to 10 form part of these financial statements.
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Balance Sheet
31 August 2022 30 September 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 5 199,576 200,410
199,576 200,410
Creditors: Amounts Falling Due Within One Year 6 (2,550 ) -
NET CURRENT ASSETS (LIABILITIES) 197,026 200,410
TOTAL ASSETS LESS CURRENT LIABILITIES 197,026 200,410
NET ASSETS 197,026 200,410
CAPITAL AND RESERVES
Called up share capital 7 555 555
Share premium account 199,667 199,667
Profit and Loss Account (3,196 ) 188
SHAREHOLDERS' FUNDS 197,026 200,410
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors on 13 October 2023 and were signed on its behalf by:
Tracey Storey
Director
13 October 2023
The notes on pages 9 to 10 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 October 2020 555 199,667 (1,253 ) 198,969
Profit for the year and total comprehensive income - - 651,441 651,441
Dividends paid - - (650,000) (650,000)
As at 30 September 2021 and 1 October 2021 555 199,667 188 200,410
Loss for the period and total comprehensive income - - (3,384 ) (3,384)
As at 31 August 2022 555 199,667 (3,196 ) 197,026
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Notes to the Financial Statements
1. General Information
Global Education Goals Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09801801 . The registered office is C/O Stevens & Bolton Llp Wey House, Farnham Road, Guildford, Surrey, GU1 4YD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the period was as follows:
31 August 2022 30 September 2021
£ £
Audit Services
Audit of the company's financial statements 1,800 -
Non-Audit Services
Audit-related assurance services 550 -
Taxation compliance service 200 -
750 -
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 3)
2 3
5. Debtors
31 August 2022 30 September 2021
£ £
Due within one year
Other debtors - 8,222
Amounts owed by group undertakings 199,576 192,188
199,576 200,410
6. Creditors: Amounts Falling Due Within One Year
31 August 2022 30 September 2021
£ £
Accruals and deferred income 2,550 -
2,550 -
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7. Share Capital
31 August 2022 30 September 2021
£ £
Allotted, Called up and fully paid 555 555
8. Related Party Disclosures
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.
9. Controlling Parties
The company's immediate parent undertaking is Melrose Education Limited .
The ultimate parent undertaking is Melrose Education Holdings Limited (incorporated in England & Wales). Its registered office is C/O Stevens & Bolton LLP, Wey House, Farnham Road, Guildford, Surry, England, GU1 4YD .
Copies of the group accounts may be obtained from the company's registered office.
10. Financial Guarantee
The company has a debenture over all of its assets and an unlimited cross guarantee in favour of OakNorth Bank Plc in respect of group borrowings in Melrose Education Limited.
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