IMR Education Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08918898

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,865		2,089

			1,865		2,089
CURRENT ASSETS
Debtors	5	26,542		17,506
Cash at bank and in hand		4,180		7,720

		30,722		25,226
Creditors: Amounts Falling Due Within One Year	6	(30,193 )		(34,987 )

NET CURRENT ASSETS (LIABILITIES)			529		(9,761 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,394		(7,672 )

NET ASSETS/(LIABILITIES)			2,394		(7,672 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			2,294		(7,772 )

SHAREHOLDERS' FUNDS			2,394		(7,672)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

K Shirama

Director

17 November 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

IMR Education Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08918898 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of language services.

Rendering of services

Turnover from the rendering of services is recognised in the period the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% straight line

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Foreign Currencies

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.8. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

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IMR Education Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	4,571
Additions	561

As at 31 March 2025	5,132

Depreciation
As at 1 April 2024	2,482
Provided during the period	785

As at 31 March 2025	3,267

Net Book Value
As at 31 March 2025	1,865

As at 1 April 2024	2,089

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,866	14,640
Other debtors	13,676	2,866

	26,542	17,506

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,972	1,889
Bank loans and overdrafts	6,760	-
Other creditors	14,660	26,983
Taxation and social security	4,801	6,115

	30,193	34,987

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	-	22,830

	-	22,830

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IMR Education Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

K Shirama

The above is the director of the company.

At the balance sheet date, he was owed £2,938 (2023: £2,524) by the company. No interest was charged on this loan during the period.

S Shirama

The above is the daughter of the director of the company.

During the year the related party drew monies against her account and incurred expenses on the behalf of the company. At the balance sheet date, she owed to the company £7,452 (2024:£874 owed by). No interest was charged on this loan during the period.

10. Ultimate Controlling Party

The company's ultimate controlling party is K Shirama by virtue of his ownership of 100% of the issued share capital in the company.

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