STUDENT_CHOICE_EDUCATION_LIMITED_31_Jul_2025_companies_house_set_of

Student Choice Education Limited

Statement of Financial Position

31 July 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,479		2,471
Current assets
Cash at bank and in hand		241,419		182,723
Creditors: amounts falling due within one year	6	(56,750	)	(35,435	)
Net current assets		184,669		147,288
Total assets less current liabilities		186,148		149,759
Capital and reserves
Called up share capital		100		100
Profit and loss account		186,048		149,659
Shareholders funds		186,148		149,759

For the year ending

31 July 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

1 December 2025

, and are signed on behalf of the board by:

T May

Director

Company registration number:

12736946

Student Choice Education Limited

Notes to the Financial Statements

Year ended

31 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

124 City Road

London

EC1V 2NX

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

25% straight line

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 August 2024 and 31 July 2025	5,666
Depreciation
At 1 August 2024	3,195
Charge	992
At 31 July 2025	4,187
Carrying amount
At 31 July 2025	1,479
At 31 July 2024	2,471

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Plant and machinery		Plant and machinery
	2025		2024
	£		£
Aggregate historical cost	5,666		5,666
Aggregate depreciation	(4,186	)	(3,193	)
Carrying amount	1,480		2,473

6 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	8,901	16,833
Other creditors	47,849	18,602
	56,750	35,435