Registration number: 03866517

Accelerated Education Publications Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Accelerated Education Publications Ltd

Company Information

Director

Mr S C Curran

Registered office

V3 Vector Park Forest Road Feltham Middlesex TW13 7EJ

Accountants

Grays Accountants Ltd

Accelerated Education Publications Ltd

(Registration number: 03866517)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	53,450	66,814
Current assets
Stocks	5	215,143	241,682
Debtors	6	221,269	130,057
Cash at bank and in hand		192,935	421,307
		629,347	793,046
Creditors: Amounts falling due within one year	7	(50,074)	(58,282)
Net current assets		579,273	734,764
Net assets		632,723	801,578
Capital and reserves
Called up share capital		100	100
Retained earnings		632,623	801,478
Shareholders' funds		632,723	801,578

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 April 2026
 

......................................... Mr S C Curran Director

Accelerated Education Publications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
V3 Vector Park
Forest Road
Feltham
Middlesex
TW13 7EJ

These financial statements were authorised for issue by the director on 14 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Accelerated Education Publications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Short leasehold	20% reducing balance
Fixtures and fittings	20% reducing balance
Plant and machinery	20% reducing balance
Office equipment	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Accelerated Education Publications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Accelerated Education Publications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	87,924	15,792	225,043	39,741	368,500
At 31 December 2025	87,924	15,792	225,043	39,741	368,500
Depreciation
At 1 January 2025	67,931	15,191	185,918	32,646	301,686
Charge for the year	3,999	343	7,603	1,419	13,364
At 31 December 2025	71,930	15,534	193,521	34,065	315,050
Carrying amount
At 31 December 2025	15,994	258	31,522	5,676	53,450
At 31 December 2024	19,993	601	39,125	7,095	66,814

Included within the net book value of land and buildings above is £15,994 (2024 - £19,993) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	215,143	241,682

Accelerated Education Publications Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	102,430	101,485
Prepayments	94,560	21,631
Other debtors	24,279	6,941
	221,269	130,057

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		32,378	46,255
Amounts owed to group undertakings and undertakings in which the company has a participating interest		10,508	-
Taxation and social security		2,956	8,263
Other creditors		4,232	3,764
		50,074	58,282

8	Ultimate controlling party

The ultimate controlling party is Mr. S. Curran, the director.