English Language Testing Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06287003

English Language Testing Limited

Filleted Unaudited Financial Statements

31 July 2025

English Language Testing Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		369,771	361,380

Current assets

Debtors	6	152,432	84,696
Cash at bank and in hand		23	38,906
		---------	---------
		152,455	123,602

Creditors: amounts falling due within one year	7	( 273,325)		( 166,444)
		---------		---------
Net current liabilities			( 120,870)	( 42,842)
			---------	---------
Total assets less current liabilities			248,901	318,538

Creditors: amounts falling due after more than one year	8		( 170,189)	–

Provisions

Taxation including deferred tax	( 91)	( 348)
	---------	---------
Net assets	78,621	318,190
	---------	---------

Capital and reserves

Called up share capital	100	100
Share premium account	149,950	149,950
Profit and loss account	( 71,429)	168,140
	---------	---------
Shareholders funds	78,621	318,190
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

English Language Testing Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

Ms C Browne

Director

Company registration number: 06287003

English Language Testing Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office and the principal place of business is First Floor, The Mille 1000, Great West Road, Brentford, Middlesex, TW8 9DW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is recognised once the company has provided access to the online testing system irrespective of the date tests are taken.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

IT Equipment	-	33% straight line
Software development	-	10% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified and accounted for according to the substance of the contractual arrangements entered into as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities .

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2024: 19 ).

5. Tangible assets

	IT Equipment	Software development	Total
	£	£	£
Cost
At 1 August 2024	8,712	1,261,768	1,270,480
Additions	1,485	80,612	82,097
Disposals	–	( 710,131)	( 710,131)
	--------	------------	------------
At 31 July 2025	10,197	632,249	642,446
	--------	------------	------------
Depreciation
At 1 August 2024	7,322	901,778	909,100
Charge for the year	1,294	72,412	73,706
Disposals	–	( 710,131)	( 710,131)
	--------	------------	------------
At 31 July 2025	8,616	264,059	272,675
	--------	------------	------------
Carrying amount
At 31 July 2025	1,581	368,190	369,771
	--------	------------	------------
At 31 July 2024	1,390	359,990	361,380
	--------	------------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	128,697	49,773
Other debtors	23,735	34,923
	---------	--------
	152,432	84,696
	---------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	61,731	–
Trade creditors	23,073	28,022
Corporation tax	3,598	–
Social security and other taxes	51,434	44,498
Other creditors	133,489	93,924
	---------	---------
	273,325	166,444
	---------	---------

There is a fixed and floating charge over the assets of the company held by HSBC Bank PLC

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	170,189	–
	---------	----

Bank loans of £189,539 (2024: £Nil) are secured by a fixed and floating charge over the company's assets and by directors' personal guarantees.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	42,000	42,000
Later than 1 year and not later than 5 years	3,500	45,500
	--------	--------
	45,500	87,500
	--------	--------

10. Directors' advances, credits and guarantees

Personal guarantees have been provided by the directors in respect of bank loans to the company.