Company registration number 02337304 (England and Wales)
CEGOS (UK) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Octagon
Suite E2, 2nd Floor
Middleborough
Colchester
CO1 1TG
CEGOS (UK) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
CEGOS (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
10,739
18,127
Current assets
Debtors
5
268,216
154,902
Cash at bank and in hand
15,542
58,782
283,758
213,684
Creditors: amounts falling due within one year
6
(741,653)
(186,765)
Net current (liabilities)/assets
(457,895)
26,919
Total assets less current liabilities
(447,156)
45,046
Creditors: amounts falling due after more than one year
7
(2,408,201)
(2,320,941)
Net liabilities
(2,855,357)
(2,275,895)
Capital and reserves
Called up share capital
250,000
250,000
Share premium account
204,433
204,433
Profit and loss reserves
(3,309,790)
(2,730,328)
Total equity
(2,855,357)
(2,275,895)

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr J Sercombe
Director
Company registration number 02337304 (England and Wales)
CEGOS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Cegos (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8, The Barrel Yard Vivery Way, Shepards Bush, London, W6 0LQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Notwithstanding net liabilities of £true 2,855,357 as at 31 December 202 5, the financial statements have been

prepared on a going concern basis which the directors consider to be appropriate for the following reasons.

In response to challenges faced in previous periods a comprehensive business restructure was undertaken in

202 4. This initiative was aimed at stabilising operations and reducing costs to establish a foundation for

sustainable growth in 202 5.

A robust Business Development Plan has been successfully composed and implemented. The plan outlines

strategies for growth and diversification, focusing on capitalising emerging opportunities in the market.

The sales force is now established, resulting in increased activity and a robust sales pipeline. We are seeing a

positive market response to the Group products, particularly in the areas of longer blended learning

pathways, with both established and new clients.

The directors have prepared cash flow forecasts for a period of 12 months from the date of approval of these

financial statements which indicate that, taking account of reasonably possible downsides, the company will

have sufficient funds, through funding from its immediate parent company, Cegos IDET International, to

meet its liabilities as they fall due for that period.

Cegos IDET International has indicated its intention to continue to make available such funds as are needed

by the company. As with any company placing reliance on other group entities for financial support, the

directors acknowledge that there can be no certainty that this support will continue although, at the date of

approval of these financial statements, they have no reason to believe that it will not do so.

Consequently, the directors are confident that the company will have sufficient funds to continue to meet its

liabilities as they fall due for at least 12 months from the date of approval of the financial statements and

therefore have prepared the financial statements on a going concern basis

1.3
Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers and is recognised in the accounting period in which the goods and services are rendered. Deferred Revenue is shown as a liability on the balance sheet and represents a prepayment by our customers for services that are yet to be delivered.. The revenue is recognised as earned revenue on the Income Statement as the service is delivered to the customer.

CEGOS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Intangible fixed assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of one year.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20-33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

CEGOS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Foreign exchange

Transactions in foreign currencies are translated to the Company's functional currency at the foreign

exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign

currencies at the balance sheet date are retranslated to the functional currency at the foreign exchange rate

ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a

foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary assets

and liabilities denominated in foreign currencies that are stated at fair value are retranslated to the

functional currency at foreign exchange rates ruling at the dates the fair value was determined. Foreign

exchange differences arising on translation are recognised in the profit and loss account.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
15
CEGOS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
9,250
32,309
41,559
Amortisation and impairment
At 1 January 2025 and 31 December 2025
9,250
32,309
41,559
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
-
0
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
260,857
Additions
1,245
At 31 December 2025
262,102
Depreciation and impairment
At 1 January 2025
242,730
Depreciation charged in the year
8,633
At 31 December 2025
251,363
Carrying amount
At 31 December 2025
10,739
At 31 December 2024
18,127
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
144,786
96,116
Amounts owed by group undertakings
77,739
29,402
Other debtors
45,691
29,384
268,216
154,902
CEGOS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
62,013
-
0
Trade creditors
57,521
39,187
Amounts owed to group undertakings
377,749
27,415
Taxation and social security
27,176
46,534
Other creditors
217,194
73,629
741,653
186,765
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
2,408,201
2,320,941
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

Senior Statutory Auditor:
Oliver White
Statutory Auditor:
Affinia (Colchester)
Date of audit report:
1 April 2026
9
Parent company

The company is a subsidiary undertaking of Cegos Idet International SA, a company incorporated in France.

The largest group in which the results of the Company are consolidated is that headed by NCPB, a company incorporated in France. The consolidated financial statements are available from The Company Secretary, NCPB, 19 Rue Rene Jacques, 92798 Issy-Ies-Moulineaux Cx9, France.

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