Registration number: 06857560

Accelerated Education Tuition Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Accelerated Education Tuition Limited

Company Information

Director

Mr S C Curran

Registered office

V3 Vector Park Forest Road Feltham Middlesex TW13 7EJ

Accountants

Grays Accountants Ltd

Accelerated Education Tuition Limited

(Registration number: 06857560)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,368,080	1,523,687
Current assets
Stocks	5	184,002	184,708
Debtors	6	319,616	121,611
Cash at bank and in hand		533,662	652,218
		1,037,280	958,537
Creditors: Amounts falling due within one year	7	(908,442)	(1,005,623)
Net current assets/(liabilities)		128,838	(47,086)
Total assets less current liabilities		1,496,918	1,476,601
Provisions for liabilities		(47,486)	(56,970)
Net assets		1,449,432	1,419,631
Capital and reserves
Called up share capital		100	100
Retained earnings		1,449,332	1,419,531
Shareholders' funds		1,449,432	1,419,631

For the financial year ending 31 August 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 1 April 2026
 

Accelerated Education Tuition Limited

(Registration number: 06857560)
Balance Sheet as at 31 August 2025

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

Accelerated Education Tuition Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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
England

These financial statements were authorised for issue by the director on 1 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 and deferred 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 Tuition Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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
Land and buildings	in accordance with the property
Fixtures and fittings	20% reducing balance method
Plant and machinery	20% reducing balance method
Office equipment	20% reducing balance method
Motor vehicles	20% reducing balance method

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.

Accelerated Education Tuition Limited

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

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 286 (2024 - 311).

Accelerated Education Tuition Limited

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

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 September 2024	2,171,917	85,002	411,929	205,138	42,398
Additions	-	717	2,150	1,604	-
Disposals	-	-	-	(1,450)	-
At 31 August 2025	2,171,917	85,719	414,079	205,292	42,398
Depreciation
At 1 September 2024	957,890	76,575	217,721	121,095	19,416
Charge for the year	110,331	1,687	27,119	15,976	4,596
Eliminated on disposal	-	-	-	(1,081)	-
At 31 August 2025	1,068,221	78,262	244,840	135,990	24,012
Carrying amount
At 31 August 2025	1,103,696	7,457	169,239	69,302	18,386
At 31 August 2024	1,214,027	8,427	194,208	84,043	22,982

	Total £
Cost or valuation
At 1 September 2024	2,916,384
Additions	4,471
Disposals	(1,450)
At 31 August 2025	2,919,405
Depreciation
At 1 September 2024	1,392,697
Charge for the year	159,709
Eliminated on disposal	(1,081)
At 31 August 2025	1,551,325
Carrying amount
At 31 August 2025	1,368,080
At 31 August 2024	1,523,687

Accelerated Education Tuition Limited

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

Included within the net book value of land and buildings above is £1,103,696 (2024 - £1,214,027) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	184,002	184,708

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		-	728
Amounts owed by related parties		175,000	-
Prepayments		144,277	118,333
Other debtors		339	2,550
		319,616	121,611

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	82,603	112,232
Taxation and social security	228,684	255,498
Other creditors	597,155	637,893
	908,442	1,005,623

8	Ultimate Controlling Party

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