Company registration number 05572704 (England and Wales)
ACER INTERNATIONAL UNITED KINGDOM LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ACER INTERNATIONAL UNITED KINGDOM LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
ACER INTERNATIONAL UNITED KINGDOM LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
17,768
23,322
Current assets
Debtors
5
432,056
536,033
Cash at bank and in hand
299,922
295,493
731,978
831,526
Creditors: amounts falling due within one year
6
(649,408)
(607,819)
Net current assets
82,570
223,707
Total assets less current liabilities
100,338
247,029
Creditors: amounts falling due after more than one year
7
(686,657)
(1,035,067)
Net liabilities
(586,319)
(788,038)
Capital and reserves
Called up share capital
3,000,000
3,000,000
Profit and loss reserves
(3,586,319)
(3,788,038)
Total equity
(586,319)
(788,038)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 30 September 2025 and are signed on its behalf by:
Ms Lisa Rodgers
Director
Company Registration No. 05572704
ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

ACER International United Kingdom Limited is a private company limited by shares incorporated in England and Wales. The registered office is Column House , London Road, Shrewsbury, Shropshire, SY2 6NN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The financial statements of the company are consolidated in the financial statements of The Australian Council for Educational Research Limited, a company incorporated and registered in Australia. These consolidated financial statements are available from its registered office:

The Australian Council for Educational Research Limited

19 Prospect Hill Road

Camberwell

Victoria

3124

Australia

1.2
Going concern

The company has the continued support of the Australian Council for Educational Research Limited, its parent company. true

Within creditors falling due after more than one year is a loan owing to the parent company, which results in a net liability position at the year end. There is no intention by The Australian Council for Educational Research Limited to require repayment of the balance with ACER International United Kingdom Limited until funds are available for it to do so.

Management will continue to take a cautious approach and manage the risk of not securing new business by limiting new recruitment and considering staffing cuts if necessary. Overhead costs have already been cut by reducing office space in London to reflect increased working from home. This is not expected to impact on the ability to continue to trade, due to the continued support of the Australian Council for Educational Research Limited, our parent company.

Appropriate steps have been taken, reviewing the cash flow requirements and engaging with all the relevant stakeholders, to ensure we have appropriate business and strategic plans in place to manage the ongoing changes. The position is under constant review.

ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.3
Turnover

Examination Fees

Revenue is recognised in the period in which examinations are held. Provision is made for postponed or cancelled registrations.

Professional services

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.4
Tangible fixed assets

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Straight line over the term of the lease
Fixtures, fittings & equipment
15% straight line on a monthly basis
Computer equipment
25% straight line on a monthly basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average number of employees, including directors, during the year was as follows:

2025
2024
Number
Number
Total
18
20
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024
194,087
102,746
296,833
Additions
-
0
10,170
10,170
Disposals
(194,087)
(31,573)
(225,660)
At 30 June 2025
-
0
81,343
81,343
Depreciation and impairment
At 1 July 2024
191,072
82,439
273,511
Depreciation charged in the year
3,015
10,033
13,048
Eliminated in respect of disposals
(194,087)
(28,897)
(222,984)
At 30 June 2025
-
0
63,575
63,575
Carrying amount
At 30 June 2025
-
0
17,768
17,768
At 30 June 2024
3,015
20,307
23,322
ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
106,631
86,278
Other debtors
325,425
449,755
432,056
536,033
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
55,123
153,631
Taxation and social security
75,233
45,925
Other creditors
519,052
408,263
649,408
607,819
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
686,657
1,035,067
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Lee Meredith BFP ACA
Statutory Auditor:
Azets Audit Services
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
-
0
23,250

ACER INTERNATIONAL UNITED KINGDOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
10
Parent company

The ultimate and immediate parent company, in which the company's results are included, is The Australian Council for Educational Research Limited, a company incorporation and registered in Australia.

Copies of the group financial statements may be obtained from:

The Australian Council for Educational Research Limited

19 Prospect Hill Road

Camberwell

Victoria

3124

Australia

The directors do not believe that there was an ultimate controlling party for the period ended 30 June 2025.

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