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NOW GROUP LONDON LTD

Registered Number
08101020
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

NOW GROUP LONDON LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | McCann, Joseph Michael
| Varsani, Vinesh

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 08101020 (England and Wales)

NOW GROUP LONDON LTD
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 260,000 |  |  |  | 290,000
Investments | 4 |  |  | 175,204 |  |  |  | 204
|  |  |  | 435,204 |  |  |  | 290,204
Current assets |  |  |  |  |  |  |  |
Debtors |  | 423,239 |  |  |  | 423,238 |  |
Cash at bank and on hand |  | 52 |  |  |  | 587 |  |
|  | 423,291 |  |  |  | 423,825 |  |
Creditors amounts falling due within one year | 5 | (834,293) |  |  |  | (683,470) |  |
Net current assets (liabilities) |  |  |  | (411,002) |  |  |  | (259,645)
Total assets less current liabilities |  |  |  | 24,202 |  |  |  | 30,559
Creditors amounts falling due after one year | 6 |  |  | (23,866) |  |  |  | (30,163)
Net assets |  |  |  | 336 |  |  |  | 396
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 136 |  |  |  | 196
Shareholders' funds |  |  |  | 336 |  |  |  | 396

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 January 2026, and are signed on its behalf by:
Varsani, Vinesh Director Registered Company No. 08101020

NOW GROUP LONDON LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Computer software is being amortised evenly over its estimated useful life of ten 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 where the difference between cost and fair value is material. 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 600,000 |  | 600,000
| At 31 August 25 | 600,000 |  | 600,000
| Amortisation and impairment
| At 01 September 24 | 310,000 |  | 310,000
| Charge for year | 30,000 |  | 30,000
| At 31 August 25 | 340,000 |  | 340,000
| Net book value
| At 31 August 25 | 260,000 |  | 260,000
| At 31 August 24 | 290,000 |  | 290,000

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 204 |  | 204
| Additions | 175,000 |  | 175,000
| At 31 August 25 | 175,204 |  | 175,204
| Net book value
| At 31 August 25 | 175,204 |  | 175,204
| At 31 August 24 | 204 |  | 204

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,983 |  | 5,520
| Amounts owed to related parties | 706,989 |  | 676,678
| Taxation and social security | 1,272 |  | 1,272
| Other creditors | 119,250 |  | -
| Accrued liabilities and deferred income | 799 |  | -
| Total | 834,293 |  | 683,470

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 23,866 |  | 30,163
| Total | 23,866 |  | 30,163

7. | Related party transactions
--- | ---
| At balance sheet date, the company owed £706,989 (2024: £676,678) to Teach Now Ltd, a related party by virtue of the fact that they are under common control.

8. | Controlling party
--- | ---
| The controlling party is Mr J M McCann.