REGISTERED NUMBER: 09497746 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

WESSEX TUTORS & EXAM CENTRE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

C Scoggins

Mrs J Scoggins

REGISTERED OFFICE:

44 Shirley Road

Southampton

Hampshire

SO15 3EU

REGISTERED NUMBER:

09497746 (England and Wales)

ACCOUNTANTS:

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

FIXED ASSETS

Intangible assets

5

15,925

18,345

Tangible assets

6

6,119

4,922

22,044

23,267

CURRENT ASSETS

Debtors

7

4,593

10,887

Cash at bank

33,792

21,070

38,385

31,957

CREDITORS

Amounts falling due within one year

8

49,807

47,482

NET CURRENT LIABILITIES

(11,422

)

(15,525

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,622

7,742

PROVISIONS FOR LIABILITIES

1,163

1,080

NET ASSETS

9,459

6,662

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9,359

6,562

9,459

6,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

C Scoggins - Director

1.	STATUTORY INFORMATION

Wessex Tutors & Exam Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of one years.

Development costs

All intangible assets held as Development Costs have been fully amortised in the year. This amortisation is an allowable expense in the corporation tax calculation.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on cost and 20% on cost

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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

13,943

47,732

61,675

AMORTISATION

At 1 August 2024

2,789

40,541

43,330

Charge for year

1,394

1,026

2,420

At 31 July 2025

4,183

41,567

45,750

NET BOOK VALUE

At 31 July 2025

9,760

6,165

15,925

At 31 July 2024

11,154

7,191

18,345

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

9,281

Additions

2,591

At 31 July 2025

11,872

DEPRECIATION

At 1 August 2024

4,359

Charge for year

1,394

At 31 July 2025

5,753

NET BOOK VALUE

At 31 July 2025

6,119

At 31 July 2024

4,922

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

2,606

65

Other debtors

1,987

10,822

4,593

10,887

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

4,657

10,778

Taxation and social security

6,754

11,243

Other creditors

38,396

25,461

49,807

47,482

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

C Scoggins

Balance outstanding at start of year

2,028

(16,867

)

Amounts advanced

19,314

39,312

Amounts repaid

(40,186

)

(20,417

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18,844

)

2,028

Mrs J Scoggins

Balance outstanding at start of year

4,685

(16,626

)

Amounts advanced

19,277

38,086

Amounts repaid

(26,856

)

(16,775

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,894

)

4,685

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wessex Tutors & Exam Centre Ltd for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Wessex Tutors & Exam Centre Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wessex Tutors & Exam Centre Ltd and state those matters that we have agreed to state to the Board of Directors of Wessex Tutors & Exam Centre Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wessex Tutors & Exam Centre Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wessex Tutors & Exam Centre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wessex Tutors & Exam Centre Ltd. You consider that Wessex Tutors & Exam Centre Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wessex Tutors & Exam Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

16 March 2026