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Registered number: 02610610 CAMBRIDGE MARKETING COLLEGE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
CAMBRIDGE MARKETING COLLEGE LIMITED REGISTERED NUMBER: 02610610 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 11,460 |  | 16,202
Tangible assets | 5 |  | 14,709 |  | 10,190
Investments | 6 |  | - |  | 2
|  |  | 26,169 |  | 26,394
Current assets |  |  |  |  |
Stocks |  | 4,482 |  | 7,675 |
Debtors: amounts falling due within one year | 7 | 201,878 |  | 205,512 |
Cash at bank and in hand | 8 | 323,247 |  | 337,765 |
|  | 529,607 |  | 550,952 |
Creditors: amounts falling due within one year | 9 | (175,427) |  | (185,887) |
Net current assets |  |  | 354,180 |  | 365,065
Total assets less current liabilities |  |  | 380,349 |  | 391,459
Creditors: amounts falling due after more than one year | 10 |  | (5,833) |  | (15,833)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (6,542) |  | (6,598) |
Other provisions | 13 | (16,800) |  | (27,038) |
|  |  | (23,342) |  | (33,636)
Net assets |  |  | 351,174 |  | 341,990
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,520 |  | 1,520
Share premium account |  |  | 19,800 |  | 19,800
Capital redemption reserve |  |  | 482 |  | 482
Profit and loss account |  |  | 329,372 |  | 320,188
|  |  | 351,174 |  | 341,990
Page 1
CAMBRIDGE MARKETING COLLEGE LIMITED REGISTERED NUMBER: 02610610 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.
K Kapur
Director
The notes on pages 4 to 12 form part of these financial statements. Page 2
CAMBRIDGE MARKETING COLLEGE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2023 | 1,520 | 19,800 | 482 | 285,256 | 307,058
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 34,932 | 34,932
Total comprehensive income for the year | - | - | - | 34,932 | 34,932
Total transactions with owners | - | - | - | - | -
At 1 July 2024 | 1,520 | 19,800 | 482 | 320,188 | 341,990
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 9,184 | 9,184
Total comprehensive income for the year | - | - | - | 9,184 | 9,184
At 30 June 2025 | 1,520 | 19,800 | 482 | 329,372 | 351,174
| The notes on pages 4 to 12 form part of these financial statements.
Page 3
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Cambridge Marketing College Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is St Johns Innovation Centre, Cowley Road, Cambridge, CB4 0WS. The principal activity of the company continued to be that of the provision of courses in marketing. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The functional and presentational currency of the Company is GBP and the accounts are rounded to the nearest Pound. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
At the time of approving the financial statements, the directors' have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors' continue to adopt the going concern basis of accounting in preparing the financial statements. Page 4
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Apprenticeship Income for courses is recognised in the month of delivery of the course. The company receives monthly income for each student signed up to attending a course. Chartered Institute of Marketing (CIM) Income for courses is recognised over the length of the course as the course is billed in advance. The part of the course relating to services provided post year end is deferred at the balance sheet date and included within creditors. Part of the course income is deferred and part of the income is only recognised on successful completion of the course.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.11 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 6
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% | straight line
|  |  |  | Office equipment | - | 33% | straight line
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.13 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.14 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.15 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.16 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.17 | Creditors
Short-term 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. Page 7
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.18 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2024 - 13).
4. | Intangible assets
|  | Computer software / Website development
|  | £
| Cost |
| At 1 July 2024 | 68,489
| Additions | 8,484
| At 30 June 2025 | 76,973
| Amortisation |
| At 1 July 2024 | 52,287
| Charge for the year on owned assets | 13,226
| At 30 June 2025 | 65,513
| Net book value |
| At 30 June 2025 | 11,460
| At 30 June 2024 | 16,202
Page 8
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Furniture, fittings and equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 22,487
| Additions | 15,287
| At 30 June 2025 | 37,774
| Depreciation |
| At 1 July 2024 | 12,297
| Charge for the year on owned assets | 10,768
| At 30 June 2025 | 23,065
| Net book value |
| At 30 June 2025 | 14,709
| At 30 June 2024 | 10,190
Page 9
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 2
| At 30 June 2025 | 2
| Impairment |
| Charge for the period | 2
| At 30 June 2025 | 2
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 2
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 50,046 | 54,578
| Other debtors | 136,220 | 134,973
| Prepayments and accrued income | 15,612 | 15,961
|  | 201,878 | 205,512
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 323,247 | 337,765
Page 10
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 87,378 | 73,896
| Corporation tax | 1,229 | 9,172
| Other taxation and social security | 16,196 | 15,291
| Other creditors | 3,132 | 2,502
| Accruals and deferred income | 57,492 | 75,026
|  | 175,427 | 185,887
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,833 | 15,833
| The bank loan of £15,833 (2024 - £25,833) relates to a bounceback loan offered during the Coronavirus pandemic.
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | 5,833 | 15,833
|  | 15,833 | 25,833
Page 11
CAMBRIDGE MARKETING COLLEGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
12. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (6,598)
| Charged to profit or loss | 56
| At end of year | (6,542)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (6,542) | (6,598)
13. | Provisions
|  | Dilapidation provision
|  | £
| At 1 July 2024 | 27,038
| Charged to profit or loss | (10,238)
| At 30 June 2025 | 16,800
14. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £61,394 (2024 - £63,498). Contributions totalling £3,132 (2024 - £2,502) were payable to the fund at the balance sheet date.
15. | Related party transactions
| During the year the company paid rent of £33,257 (2024- £33,257) C H Property Trustee Charles Nixon Limited, a company in which C W Nixon has an interest.
16. | Controlling party
The ultimate controlling party is C W Nixon by virtue of his majority shareholding.
Page 12