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Registered Number: 06420117
England and Wales
THE MBA ACADEMY LTD
Filleted Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

THE MBA ACADEMY LTD Contents Page For the year ended 30 April 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

THE MBA ACADEMY LTD Company Information For the year ended 30 April 2025
Directors | Rupert Vernalls Mala Su Vernalls
Registered Number | 06420117
Registered Office | 13-14 Orchard Street Bristol BS1 5EH
Accountants | Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN
1

THE MBA ACADEMY LTD Directors' Report For the year ended 30 April 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 30 April 2025. Principal activities Principal activity of the company during the financial year was that of provision of training. Directors The directors who served the company throughout the year were as follows:
Rupert Vernalls
Mala Su Vernalls
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Rupert Vernalls Director
Date approved: 09 December 2025 2

THE MBA ACADEMY LTD Accountants' Report For the year ended 30 April 2025
Report to the directors on the preparation of the unaudited statutory accounts of THE MBA ACADEMY LTD for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE MBA ACADEMY LTD for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of THE MBA ACADEMY LTD, as a body, in accordance with the terms of our engagement letter dated 25 May 2008. Our work has been undertaken solely to prepare for your approval the accounts of THE MBA ACADEMY LTD and state those matters that we have agreed to state to the Board of Directors of THE MBA ACADEMY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE MBA ACADEMY LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that THE MBA ACADEMY 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 THE MBA ACADEMY LTD. You consider that THE MBA ACADEMY 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 THE MBA ACADEMY 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 30 April 2025. Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN 09 December 2025 3

THE MBA ACADEMY LTD Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,190 |  | 2,911
|  | 2,190 |  | 2,911
Current assets |  |  |
Debtors | 4 | 4,150 |  | 8,344
Cash at bank and in hand |  | 117,815 |  | 153,341
|  | 121,965 |  | 161,685
Creditors: amount falling due within one year | 5 | (45,528) |  | (42,982)
Net current assets |  | 76,437 |  | 118,703
Total assets less current liabilities |  | 78,627 |  | 121,614
Creditors: amount falling due after more than one year | 6 | (13,989) |  | (22,930)
Provisions for liabilities | 7 | (416) |  | (553)
Net assets |  | 64,222 |  | 98,131
Capital and reserves |  |  |
Called up share capital |  | 2,000 |  | 2,000
Profit and loss account |  | 62,222 |  | 96,131
Shareholders' funds |  | 64,222 |  | 98,131
For the year ended 30 April 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by:
------------------------------- Rupert Vernalls Director
4

THE MBA ACADEMY LTD Notes to the Financial Statements For the year ended 30 April 2025
General Information THE MBA ACADEMY LTD is a private company, limited by shares, registered in England and Wales, registration number 06420117, registration address 13-14 Orchard Street, Bristol, BS1 5EH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 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. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 May 2024 | 10,984 |  | 10,984
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 10,984 |  | 10,984
Depreciation
At 01 May 2024 | 8,073 |  | 8,073
Charge for year | 721 |  | 721
On disposals | - |  | -
At 30 April 2025 | 8,794 |  | 8,794
Net book values
Closing balance as at 30 April 2025 | 2,190 |  | 2,190
Opening balance as at 01 May 2024 | 2,911 |  | 2,911
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 4,150 |  | 7,828
PAYE & Social Security | 0 |  | 516
| 4,150 |  | 8,344
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 151 |  | 1,302
Bounce Back Loan. | 5,000 |  | 5,000
Bank Loan - Funding Circle | 3,500 |  | 3,500
Corporation Tax | 4,041 |  | 20,836
PAYE & Social Security | 854 |  | 0
Accrued Expenses | 1,270 |  | 1,275
Deferred Income | 25,000 |  | 0
Other Creditors | 0 |  | (1)
Directors' Current Accounts | 517 |  | 672
VAT | 5,195 |  | 10,398
| 45,528 |  | 42,982
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loan - Funding Circle | 13,573 |  | 17,513
Bounce Back Loan | 416 |  | 5,417
| 13,989 |  | 22,930
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 416 |  | 553
| 416 |  | 553
5