Firth Education Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15652187

		30 April 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,817

			2,817
CURRENT ASSETS
Debtors	5	63
Cash at bank and in hand		42

		105
Creditors: Amounts Falling Due Within One Year	6	(2,565 )

NET CURRENT ASSETS (LIABILITIES)			(2,460 )

TOTAL ASSETS LESS CURRENT LIABILITIES			357

PROVISIONS FOR LIABILITIES
Deferred Taxation			(535 )

NET LIABILITIES			(178 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(278 )

SHAREHOLDERS' FUNDS			(178)

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Firth Education Ltd

Balance Sheet (continued)

As At 30 April 2025

For the period ending 30 April 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

Mr Samuel Firth

Director

13/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Firth Education Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15652187 . The registered office is Suite 1, The Riverside Building, Livingstone Road, Hessle, East Yorkshire, HU13 0DZ.

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. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

2.3. Turnover

Revenue comprises of the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company’s activities are met as follows:

Rendering of service - Educational courses

Revenue from courses is recognised when the courses are rendered, using the percentage of completion method based on the actual service provided as a proportion of the total services to be performed.

2.4. 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:

Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on cost

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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Firth Education Ltd

Notes to the Financial Statements (continued)

For the Period 16 April 2024 to 30 April 2025

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 16 April 2024	-	-	-
Additions	224	3,954	4,178

As at 30 April 2025	224	3,954	4,178

Depreciation
As at 16 April 2024	-	-	-
Provided during the period	56	1,305	1,361

As at 30 April 2025	56	1,305	1,361

Net Book Value
As at 30 April 2025	168	2,649	2,817

As at 16 April 2024	-	-	-

5. Debtors

	30 April 2025
	£
Due within one year
Prepayments and accrued income	63

6. Creditors: Amounts Falling Due Within One Year

	30 April 2025
	£
Accruals and deferred income	792
Director's loan account	1,773

	2,565

7. Share Capital

	30 April 2025
	£
Allotted, Called up and fully paid	100

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