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REGISTERED NUMBER: 12575398 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

ALP EDUCATION GROUP LIMITED

ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALP EDUCATION GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: G A Gosden
P Hoppenbrouwers
J Hoppenbrouwers
T J Hoppenbrouwers
S J Hoppenbrouwers





REGISTERED OFFICE: The Old Carriage Works
Moresk Road
Truro
TR1 1DG





REGISTERED NUMBER: 12575398 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)

BALANCE SHEET
31 JULY 2024

2024 2023
as restated
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,887,510 1,888,786
Investments 5 157,316 157,316
2,044,826 2,046,102

CURRENT ASSETS
Debtors 6 31,950 32,001
Cash at bank 846,295 40,076
878,245 72,077
CREDITORS
Amounts falling due within one year 7 (1,999,110 ) (2,006,973 )
NET CURRENT LIABILITIES (1,120,865 ) (1,934,896 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

923,961

111,206

PROVISIONS FOR LIABILITIES (7,170 ) -
NET ASSETS 916,791 111,206

CAPITAL AND RESERVES
Called up share capital 1,616 1,616
Retained earnings 915,175 109,590
916,791 111,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)

BALANCE SHEET - continued
31 JULY 2024


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 Board of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by:





P Hoppenbrouwers - Director


ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Alp Education Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Management charges
Management charges are recognised as revenue over the period in which the management services are provided. This aligns with the principle that revenue should be recognised when it is earned and when the performance obligations are satisfied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance

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.

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.

Other operating income
Rental income is recognized on a straight-line basis over the lease term. This means that income is recognized evenly over the period of the lease, regardless of the payment schedule.

Income from fixed asset investments
Dividend income is recognized when the right to receive payment is established. This typically occurs when the dividend is declared by the issuing entity.

Dividend income is measured at the fair value of the consideration received or receivable. If dividends are received in the form of shares rather than cash, the income is measured at the fair value of the shares received.

ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued

Going concern
The company has net current liabilities of £1,122,226 as at 31 July 2024. This indicates that the company's current liabilities exceed its current assets by £1,122,226. The directors have considered the company's financial position, including its ability to meet its short-term obligations, and have concluded that the going concern basis remains appropriate. This conclusion is based on the company's ability to generate positive cash flows from operations, access to financing, and other mitigating factors such as support from subsidiaries.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 1,883,680 12,947 1,896,627
DEPRECIATION
At 1 August 2023 - 7,841 7,841
Charge for year - 1,276 1,276
At 31 July 2024 - 9,117 9,117
NET BOOK VALUE
At 31 July 2024 1,883,680 3,830 1,887,510
At 31 July 2023 1,883,680 5,106 1,888,786

The directors have elected to not revalue the property at the balance sheet date. The figure shown in the balance sheet is shown as cost.

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2023
and 31 July 2024 157,316
NET BOOK VALUE
At 31 July 2024 157,316
At 31 July 2023 157,316

The company's investments at the Balance Sheet date in the share capital of companies include the following:

ASD Learning Ltd
Registered office: England & Wales
Nature of business: Provision of education services
%
Class of shares: holding
Ordinary A 51.00

ALP EDUCATION GROUP LIMITED (REGISTERED NUMBER: 12575398)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

5. FIXED ASSET INVESTMENTS - continued

ASD Learning (Midlands) Ltd
Registered office: England & Wales
Nature of business: Provision of education services
%
Class of shares: holding
Ordinary 51.00

ALP Schools Ltd
Registered office: England & Wales
Nature of business: Provision of educational services
%
Class of shares: holding
Ordinary A 57.95

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Amounts owed by group undertakings 31,949 32,000
Other debtors 1 1
31,950 32,001

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Amounts owed to group undertakings 1,975,047 1,975,047
Taxation and social security 674 16,424
Other creditors 23,389 15,502
1,999,110 2,006,973

8. RELATED PARTY DISCLOSURES

ASD Learning Ltd
ASD Learning Ltd is a subsidiary of ALP Education Group Limited. ALP Education Group Ltd holds 51% of the ordinary A shares in this company. At the year-end £1,458,794 (2023: £1,458,794) was owed to ASD Learning Ltd. Management charges of £Nil (2023: £89,000) were recharged during the year, and this is considered to be at arms length.

ASD Learning Midlands Ltd
ASD Learning (Midlands) Ltd is a subsidiary of ALP Education Group Limited. ALP Education Group Ltd holds 51% of the ordinary A shares in this company. At the year-end £516,253 (2023: £516,253) was owed to ASD Learning (Midlands) Ltd. Management charges of £Nil (2023: £10,000) were recharged during the year, and this is considered to be at arms length.

ALP Schools Ltd
ALP Schools Ltd is a subsidiary of ALP Education Group Limited, ALP Education Group Ltd holds 57.95% of the ordinary A shares in this company. During the year ALP Schools paid £158,595 (2023:£114,000) in rent to ALP Education Group Ltd and management charges of £Nil (2023: £11,500,). At the year-end ALP Schools Ltd owed £31,949 (2023: £32,000) to ALP Education Group Ltd.