REGISTERED NUMBER: 06993725 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SUMAN EDUCATION INTERNATIONAL LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr Y Xu

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

BUSINESS ADDRESS:

67 Ayres Road

Old Trafford

Manchester

Greater Manchester

M16 9NH

REGISTERED NUMBER:

06993725 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the supply of travel and the provision of educational services including english as a foreign language.

DIRECTOR

Mr Y Xu held office during the whole of the period from 1 January 2024 to the date of this report.

The director shown below was in office at 31 December 2024 but did not hold any interest in the Ordinary shares of £1.00 each at 1 January 2024 or 31 December 2024.

Mr Y Xu

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Y Xu - Director

30 September 2025

FIXED ASSETS

Property, plant and equipment

4

2,952

7,561

CURRENT ASSETS

Debtors

5

154,080

184,728

Cash at bank and in hand

145,545

173,610

299,625

358,338

CREDITORS

Amounts falling due within one year

6

(90,493

)

(358,396

)

NET CURRENT ASSETS/(LIABILITIES)

209,132

(58

)

TOTAL ASSETS LESS CURRENT LIABILITIES

212,084

7,503

CREDITORS

Amounts falling due after more than one year

7

(4,991

)

(15,105

)

PROVISIONS FOR LIABILITIES

(738

)

-

NET ASSETS/(LIABILITIES)

206,355

(7,602

)

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Retained earnings

6,355

(207,602

)

SHAREHOLDERS' FUNDS

206,355

(7,602

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr Y Xu - Director

1.	STATUTORY INFORMATION

Suman Education International 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.

Turnover

Turnover represents net invoiced services, excluding value added tax.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 9 (2023 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

22,494

37,383

53,641

113,518

Additions

-

-

640

640

Disposals

(22,494

)

(30,384

)

(48,702

)

(101,580

)

At 31 December 2024

-

6,999

5,579

12,578

DEPRECIATION

At 1 January 2024

20,911

33,909

51,137

105,957

Charge for year

-

415

841

1,256

Eliminated on disposal

(20,911

)

(28,570

)

(48,106

)

(97,587

)

At 31 December 2024

-

5,754

3,872

9,626

NET BOOK VALUE

At 31 December 2024

-

1,245

1,707

2,952

At 31 December 2023

1,583

3,474

2,504

7,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

4,704

-

Amounts owed by participating interests

149,376

101,537

Other debtors

-

83,191

154,080

184,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

11,945

10,648

Amounts owed to group undertakings

-

270,513

Amounts owed to participating interests

80,000

-

Taxation and social security

48,685

537

Other creditors

(50,137

)

76,698

90,493

358,396

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

4,991

15,105

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Shizhen TCM (UK) Ltd.

The ultimate controlling party is Mr Y Xu.