UK MANAGEMENT COLLEGE LTD

UK MANAGEMENT COLLEGE LTD
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 10159748 UK MANAGEMENT COLLEGE LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	909,115	288,802
		909,115	288,802
Current assets
Debtors		1,684,651	143,258
Cash at bank and in hand		579,204	1,699,752
		2,263,855	1,843,010
Creditors: amount falling due within one year		(2,259,263)	(1,661,178)
Net current assets		4,592	181,832

Total assets less current liabilities		913,707	470,634
Creditors: amount falling due after more than one year		(11,647)	(21,050)
Provisions for liabilities		-	(5,000)
Net assets		902,060	444,584

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		901,960	444,484
Shareholders' funds		902,060	444,584

For the year ended 31 March 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 24 September 2025 and were signed on its behalf by:

-------------------------------
Mr Md Zahidul Islam
Director

1

UK MANAGEMENT COLLEGE LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

UK MANAGEMENT COLLEGE LTD is a private company, limited by shares, registered in England and Wales, registration number 10159748, registration address College House, Stanley Street, Openshaw, Manchester, M11 1LE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Land and buildings	18%
Plant and machinery etc	18%

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 133 (2024 : 80).

3.

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 April 2024	178,272	190,191	368,463
Additions	543,361	276,513	819,874
Disposals	-	-	-
At 31 March 2025	721,633	466,704	1,188,337
Depreciation
At 01 April 2024	32,089	47,572	79,661
Charge for year	124,118	75,443	199,561
On disposals	-	-	-
At 31 March 2025	156,207	123,015	279,222
Net book values
Closing balance as at 31 March 2025	565,426	343,689	909,115
Opening balance as at 01 April 2024	146,183	142,619	288,802

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

2

Registered Number: 10159748
England and Wales
UK MANAGEMENT COLLEGE LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025