REGISTERED NUMBER: 08606459 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

GATEWAY EDUCATION (LONDON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Md Ferdous Ahmed

REGISTERED OFFICE:

40 Bank Street

Level 18

Canary Wharf

London

E14 5NR

REGISTERED NUMBER:

08606459 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Tangible assets

4

1,666

4,232

CURRENT ASSETS

Debtors

5

15,000

-

Cash at bank

91,435

201,514

106,435

201,514

CREDITORS

Amounts falling due within one year

6

6,492

8,957

NET CURRENT ASSETS

99,943

192,557

TOTAL ASSETS LESS CURRENT LIABILITIES

101,609

196,789

CAPITAL AND RESERVES

Called up share capital

7

10

10

Retained earnings

8

101,599

196,779

SHAREHOLDERS' FUNDS

101,609

196,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

Md Ferdous Ahmed - Director

1.	STATUTORY INFORMATION

Gateway Education (London) 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.

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 Statement of Income and Retained Earnings, 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.

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.

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.

Creditors

Short term trade 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 AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

4,359

17,024

3,718

25,101

Disposals

-

(17,024

)

-

(17,024

)

At 31 July 2025

4,359

-

3,718

8,077

DEPRECIATION

At 1 August 2024

3,419

14,752

2,698

20,869

Charge for year

141

-

153

294

Eliminated on disposal

-

(14,752

)

-

(14,752

)

At 31 July 2025

3,560

-

2,851

6,411

NET BOOK VALUE

At 31 July 2025

799

-

867

1,666

At 31 July 2024

940

2,272

1,020

4,232

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

528

98

Other creditors

-

1,200

Net wages control

3,324

2,313

Directors' current accounts

1,200

2,226

Accrued expenses

1,440

3,120

6,492

8,957

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

ORDINARY

£1

10

10

8.

RESERVES

Retained

earnings

£

At 1 August 2024

196,779

Deficit for the year

(50,180

)

Dividends

(45,000

)

At 31 July 2025

101,599

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Throughout the current and preceding years, the Company was controlled by its director, Mr. M F Ahmed, and his family, due to their ownership of all issued share capital. As of January 2025, however, Mr. F Ahmed is the sole owner of the entire issued share capital.

As of the balance sheet date, the Company was indebted to its director in the amount of £1,200 (2024: £2,226). This loan is non-interest bearing and repayable in full at short notice upon demand.

During the financial year, the Company distributed dividends of £45,000 (2024: £160,000) to shareholders.