Beacon Education Partnership Limited

Company registration number: 07590970
Balance Sheet as at 31 August 2025 (continued)

These financial statements have been prepared and 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.

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.

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.

Approved and authorised by the Board on 8 September 2025 and signed on its behalf by:
 

......................................... Mr CT Wilkins Director

Beacon Education Partnership Limited

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 & Wales.

The address of its registered office is:
85-87 Bayham Street
Camden
LONDON
NW1 0AG

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 for any items which may be disclosed in the accounting policies as shown at fair value.

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.

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 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.

Beacon Education Partnership Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

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

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
Equipment	25% per annum based on net book value

Intangible assets

Intangible assets represent the acquisition of an online learner delivery platform and are stated in the balance sheet at cost, less amortisation to date.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Online platform	Straight line over five years

Defined contribution pension obligation

The company operates a defined contribution pension plan under which fixed contributions are paid into a pension fund. Contributions are recognised as employee benefit expense when they are due.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 14).

Beacon Education Partnership Limited

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

4	Intangible assets

	Online platform  £	Total £
Cost or valuation
At 1 September 2024	379,000	379,000
At 31 August 2025	379,000	379,000
Amortisation
At 1 September 2024	330,800	330,800
Amortisation charge	45,800	45,800
At 31 August 2025	376,600	376,600
Carrying amount
At 31 August 2025	2,400	2,400
At 31 August 2024	48,200	48,200

5	Tangible assets

	Equipment  £	Total £
Cost or valuation
At 1 September 2024	67,922	67,922
Additions	5,058	5,058
At 31 August 2025	72,980	72,980
Depreciation
At 1 September 2024	41,993	41,993
Charge for the year	7,747	7,747
At 31 August 2025	49,740	49,740
Carrying amount
At 31 August 2025	23,240	23,240
At 31 August 2024	25,929	25,929

Beacon Education Partnership Limited

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

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	131,547	277,230
Other creditors	900	901
	132,447	278,131