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REGISTERED NUMBER: 03141133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

VIKTOR EDUCATION MANAGEMENT LTD.

VIKTOR EDUCATION MANAGEMENT LTD. (REGISTERED NUMBER: 03141133)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |

VIKTOR EDUCATION MANAGEMENT LTD. (REGISTERED NUMBER: 03141133)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 420 |  | 495 |  |

CREDITORS

Amounts falling due within one year | 5 | 6,932 |  | 6,278 |  |

NET CURRENT LIABILITIES | (6,932 | ) | (6,278 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (6,512 | ) | (5,783 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 2,199 |  | 2,250 |  |

NET LIABILITIES | (8,711 | ) | (8,033 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | (8,713 | ) | (8,035 | ) |

SHAREHOLDERS' FUNDS | (8,711 | ) | (8,033 | ) |

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

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

The director acknowledges his 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.

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 director and authorised for issue on 27 August 2025 and were signed by:

T Ktorides - Director

VIKTOR EDUCATION MANAGEMENT LTD. (REGISTERED NUMBER: 03141133)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Viktor Education Management Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03141133

| Registered office: | 4 Lenham Road

| Bexleyheath

| Kent

| DA7 5LY

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

VIKTOR EDUCATION MANAGEMENT LTD. (REGISTERED NUMBER: 03141133)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024

| and 31 December 2024 | 437 |  | - |  | 1,118 |  | 1,555 |  |

| DEPRECIATION

| At 1 January 2024 | 364 |  | - |  | 696 |  | 1,060 |  |

| Charge for year | 11 |  | 64 |  | - |  | 75 |  |

| At 31 December 2024 | 375 |  | 64 |  | 696 |  | 1,135 |  |

| NET BOOK VALUE

| At 31 December 2024 | 62 |  | (64 | ) | 422 |  | 420 |  |

| At 31 December 2023 | 73 |  | - |  | 422 |  | 495 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts (see note 7) | 1,759 |  | 1,796 |  |

| Trade creditors | - |  | 1,164 |  |

| Taxation and social security | 1,708 |  | 1,789 |  |

| Other creditors | 3,465 |  | 1,529 |  |

6,932 |  | 6,278 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans (see note 7) | 2,199 |  | 2,250 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,199 |  | 2,250 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

2024 | 2023 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 1,759 |  | 1,796 |  |

| Amounts falling due in more than five years:

VIKTOR EDUCATION MANAGEMENT LTD. (REGISTERED NUMBER: 03141133)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

7. | LOANS - continued

2024 | 2023 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,199 |  | 2,250 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | RELATED PARTY DISCLOSURES

| The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

|  | 2024 |  | 2023 |  |

|  | £ |  | £ |  |

| Amounts owed by/(to) T Ktorides (Director) |  | (1,806 | ) | (1,217 | ) |