Registration number: 11552269

TIA Education Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

TIA Education Ltd

Company Information

Directors

Mr Balvinder Paul Dheer Mrs Tina Dheer

Registered office

TIA Education Ltd. 1st Floor, 156 High Road, Beeston Nottingham, NG9 2LN

Accountants

M.G. Walker & Co. Limited 119a High Street Clay Cross Chesterfield Derbyshire S45 9DZ

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
TIA Education Ltd
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TIA Education Ltd for the year ended 31 August 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of International Accountants (AIA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of TIA Education Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TIA Education Ltd and state those matters that we have agreed to state to the Board of Directors of TIA Education Ltd, as a body, in this report in accordance with AIA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TIA Education Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that TIA Education Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TIA Education Ltd. You consider that TIA Education Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of TIA Education Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

M.G. Walker & Co. Limited
119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ

24 September 2025

TIA Education Ltd

(Registration number: 11552269)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,274	4,337
Current assets
Debtors	5	-	865
Cash at bank and in hand		11,501	19,029
		11,501	19,894
Creditors: Amounts falling due within one year	6	(16,373)	(11,582)
Net current (liabilities)/assets		(4,872)	8,312
Net assets		402	12,649
Capital and reserves
Called up share capital	7	100	1
Retained earnings		302	12,648
Shareholders' funds		402	12,649

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 September 2025 and signed on its behalf by:
 

TIA Education Ltd

(Registration number: 11552269)
Balance Sheet as at 31 August 2025

......................................... Mr Balvinder Paul Dheer Director

......................................... Mrs Tina Dheer Director

TIA Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
TIA Education Ltd.
1st Floor,
156 High Road, Beeston
Nottingham,
NG9 2LN
England

These financial statements were authorised for issue by the Board on 24 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

TIA Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Other property, plant and equipment	25% reducing balance
Furniture, fittings and equipment	10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

TIA Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

TIA Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	452	9,971	10,423
Additions	758	1,924	2,682
At 31 August 2025	1,210	11,895	13,105
Depreciation
At 1 September 2024	224	5,862	6,086
Charge for the year	237	1,508	1,745
At 31 August 2025	461	7,370	7,831
Carrying amount
At 31 August 2025	749	4,525	5,274
At 31 August 2024	228	4,109	4,337

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	864
Other debtors	-	1
	-	865

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	5,311	7,467
Accruals and deferred income	998	684
Other creditors	10,064	3,431
	16,373	11,582

7	Share capital

Allotted, called up and fully paid shares

TIA Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	1	1

8

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of £100.00 (2024 - £Nil) per each Ordinary		10,000		-

Interim dividends paid

		2025 £		2024 £
Interim dividend of £100.00 (2024 - £2,000.00) per each Ordinary		10,000		2,000