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Registered number: 14651774










AAP EDUCATION GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2024

 
AAP EDUCATION GROUP LIMITED
REGISTERED NUMBER: 14651774

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

Fixed assets
  

Investments
 4 
6,821

  
6,821

Current assets
  

Debtors: amounts falling due within one year
 5 
120

  
120

Creditors: amounts falling due within one year
 6 
(9,921)

Net current (liabilities)/assets
  
 
 
(9,801)

Total assets less current liabilities
  
(2,980)

  

Net (liabilities)/assets
  
(2,980)


Capital and reserves
  

Called up share capital 
  
120

Profit and loss account
  
(3,100)

  
(2,980)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 November 2024.




John Charles Latham
Director

Page 1

 
AAP EDUCATION GROUP LIMITED
REGISTERED NUMBER: 14651774
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
AAP EDUCATION GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JULY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period

-
(3,100)
(3,100)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(3,100)
(3,100)


Contributions by and distributions to owners

Shares issued during the period
120
-
120


Total transactions with owners
120
-
120


At 31 July 2024
120
(3,100)
(2,980)

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
AAP EDUCATION GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

AAP Education Group Limited is a private company, limited by shares, incorporated and domiciled in the Uniked Kingdon. The registered office is Eversheds Sutherland (International) LLP, One Wood Street, London, United Kingdom, EC2V 7WS. The nature of the company's principal activities are to be the group holding company for AAP Education. 
On 31 May 2023, AAP Education Group Limited acquired 100% of the share capital of AAP Education Limited. AAP Education Limited is therefore a subsidiary undertaking. Having considered the group position after consolidation, including the adjustments which would be required to align the subsidiary’s accounts (which have been prepared under International Financial Reporting Standards) to Financial Reporting Standard 102 (used in the preparation of these accounts), the Directors have concluded that the group is a small group as defined by section 383 of the Companies Act 2006.  On this basis, consolidated accounts are not required to be prepared and therefore AAP Education Group Limited as prepared standalone accounts.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration.

Page 4

 
AAP EDUCATION GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
6,821



At 31 July 2024
6,821





5.


Debtors

2024
£


Amounts owed by owners
120

120



6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
6,821

Accruals
3,100

9,921


Page 5