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Registered number: 11228080
UK Offer International Education Limited
Financial Statements
For The Year Ended 28 February 2025
Prudence Accountancy
Office 704, JQ Modern
120 Vyse Street
Birmingham
B18 6NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11228080
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 31,664 46,847
Tangible Assets 5 3,471 3,364
35,135 50,211
CURRENT ASSETS
Debtors 6 173 2,071
Cash at bank and in hand 47,785 47,236
47,958 49,307
Creditors: Amounts Falling Due Within One Year 7 (70,015 ) (82,066 )
NET CURRENT ASSETS (LIABILITIES) (22,057 ) (32,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,078 17,452
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,676 ) (12,538 )
NET ASSETS 6,402 4,914
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6,302 4,814
SHAREHOLDERS' FUNDS 6,402 4,914
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Linen Jian
Director
19/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Offer International Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11228080 . The registered office is Office 704, JQ Modern, 120 Vyse Street, Birmingham, B18 6NF.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of 6.67 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% on reducing balance basis
Computer Equipment 15% on reducing balance basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
2.6. Pensions
The company operates a defined pension contribution scheme-NEST. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
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4. Intangible Assets
Other
£
Cost
As at 1 March 2024 101,268
As at 28 February 2025 101,268
Amortisation
As at 1 March 2024 54,421
Provided during the period 15,183
As at 28 February 2025 69,604
Net Book Value
As at 28 February 2025 31,664
As at 1 March 2024 46,847
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 5,462 - 5,462
Additions - 720 720
As at 28 February 2025 5,462 720 6,182
Depreciation
As at 1 March 2024 2,098 - 2,098
Provided during the period 505 108 613
As at 28 February 2025 2,603 108 2,711
Net Book Value
As at 28 February 2025 2,859 612 3,471
As at 1 March 2024 3,364 - 3,364
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 173 -
Other debtors - 2,071
173 2,071
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 516 -
Other taxes and social security 895 5,365
VAT 5,559 12,337
NEST Pension 183 406
Accruals and deferred income 15,066 14,971
Director's loan account 47,796 48,987
70,015 82,066
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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