International College, Manchester Limited

Registered number

07380013

Filleted Accounts

30 September 2025

H J Pinczewski & Co.

Chartered Certified Accountants

George Street

Upper Floor

Prestwich, Manchester

M25 9WS

International College, Manchester Limited
Registered number:		07380013
Balance Sheet
as at 30 September 2025
						AS RESTATED
Notes			2025			2024
£				£
Fixed assets
Investments	3		176,982			176,982

Current assets
Cash at bank and in hand		-			1

Creditors: amounts falling due within one year	5	(57,498)			(58,995)

Net current liabilities			(57,498)			(58,994)

Total assets less current liabilities			119,484			117,988

Creditors: amounts falling due after more than one year	6		(112,782)			(117,987)



Net assets			6,702			1

Capital and reserves
Called up share capital			1			1
Profit and loss account			6,701			-

Shareholders' funds			6,702			1

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark Adrian Harrington
Director
Approved by the board on 15 December 2025

International College, Manchester Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	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 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. During the year the company purchased the whole share capital of Berlitz (U.K.) Limited. There were no other trading activities carried out during the year.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.




2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Investments

Other
investments
£
	Cost
	At 1 October 2024				176,982
	Revaluation				-
	Disposals				-

	At 30 September 2025				176,982


					AS RESTATED
5	Creditors: amounts falling due within one year		2025		2024
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		37,197		27,531
	Other creditors		20,301		31,464
			57,498		58,995

					AS RESTATED
6	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		112,782		117,987


7	Controlling party

	The company is under the control of Mark Adrian Harrington


8	Other information

	International College, Manchester Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 Portland Street
	Minshull Street Entrance
	Manchester
	M1 3HU