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REGISTERED NUMBER: 07488822 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

J & A EDUCATION LIMITED

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J & A EDUCATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs J Souter
Mr A D Souter





REGISTERED OFFICE: Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL





REGISTERED NUMBER: 07488822 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 254,716 254,716
254,716 254,716

CURRENT ASSETS
Debtors 6 940 -
Cash at bank 2,323 3,522
3,263 3,522
CREDITORS
Amounts falling due within one year 7 61,732 62,313
NET CURRENT LIABILITIES (58,469 ) (58,791 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

196,247

195,925

CREDITORS
Amounts falling due after more than one
year

8

101,481

123,080
NET ASSETS 94,766 72,845

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 94,666 72,745
SHAREHOLDERS' FUNDS 94,766 72,845

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

BALANCE SHEET - continued
31 AUGUST 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 25 March 2025 and were signed on its behalf by:





Mr A D Souter - Director


J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

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

1. STATUTORY INFORMATION

J & A Education 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.

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
The turnover represents fees invoiced for the academic year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - not provided
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

In the opinion of the directors the residual value of the freehold property is not less than the current book value, and therefore no depreciation has been provided.

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 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.

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 12 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 70,000
AMORTISATION
At 1 September 2023
and 31 August 2024 70,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 September 2023
and 31 August 2024 253,286 1,430 1,220
DEPRECIATION
At 1 September 2023
and 31 August 2024 - - 1,220
NET BOOK VALUE
At 31 August 2024 253,286 1,430 -
At 31 August 2023 253,286 1,430 -

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

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

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 10,083 5,490 271,509
DEPRECIATION
At 1 September 2023
and 31 August 2024 10,083 5,490 16,793
NET BOOK VALUE
At 31 August 2024 - - 254,716
At 31 August 2023 - - 254,716

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Directors' current accounts 940 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts (see note 9) 9,533 9,533
Other loans (see note 9) 11,480 11,480
Trade creditors 898 -
Tax 5,352 5,680
Social security and other taxes - 1,232
Pension - 438
Directors' current accounts - 30,154
Accruals 5,705 3,796
Deferred income 28,764 -
61,732 62,313

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans (see note 9) 32,950 39,848
Other loans (see note 9) 68,531 83,232
101,481 123,080

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 961 6,846
Other loans more 5yrs instal 22,610 37,311
23,571 44,157

J & A EDUCATION LIMITED (REGISTERED NUMBER: 07488822)

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

9. LOANS

An analysis of the maturity of loans is given below:

31.8.24 31.8.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 9,533 9,533
Other loans 11,480 11,480
21,013 21,013

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,533 9,533
Other loans - 1-2 years 11,480 11,480
21,013 21,013

Amounts falling due between two and five years:
Bank loans - 2-5 years 22,456 23,469
Other loans - 2-5 years 34,441 34,441
56,897 57,910

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 961 6,846
Other loans more 5yrs instal 22,610 37,311
23,571 44,157

10. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 42,483 49,381

A debenture dated 18 February 2011 securing all monies due or to become due to Lloyds TSB Bank PLC is in force in respect of the mortgage.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100