Company registration number 08324083 (England and Wales)
FUTURELEARN LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
FUTURELEARN LIMITED
COMPANY INFORMATION
Directors
Mr E Rachevsky
Mr R Marin Romano
Mr V Klopot
Mr J E Johnson
Mr I Howell
Mr M A B Garcia
Professor Dame J C Buckingham
Company number
08324083
Registered office
30 Holborn
Buchanan House
London
EC1N 2HS
Auditor
Gravita Audit II Limited
Aldgate Tower
2 Leman Street
London
United Kingdom
E1 8FA
FUTURELEARN LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditor's report
5 - 8
Profit and loss account
9
Group statement of comprehensive income
10
Group balance sheet
11
Company balance sheet
12
Group statement of changes in equity
13
Company statement of changes in equity
14
Group statement of cash flows
15
Notes to the financial statements
16 - 31
FUTURELEARN LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The directors present the strategic report for the year ended 31 May 2025.

Review of the business

Established in 2013 in collaboration with leading UK and international universities, FutureLearn Limited introduced the UK’s first Massive Open Online Course platform. As at 31 May 2025, it serves a global community of more than 21 million registered learners who together have enrolled in excess of 48 million courses across a broad portfolio of online programmes.

 

The platform is supported by over 200 partners, including prominent universities, public bodies and specialist education and research institutions worldwide. These collaborations are fundamental to the Group’s operating model, enabling the delivery of high-quality, professionally relevant learning experiences at scale and reinforcing its position in the international digital education market.

 

Since May 2023, capital investment has been directed towards strengthening the platform, enhancing go-to-market capability and broadening the Group’s commercial proposition. With renewed investor backing and an enhanced leadership team, the organisation has increased its emphasis on execution, efficiency and innovation.

 

This has led to EBITDA* loss narrowing to £3.4m (2024: £4.6m loss), and the business achieving its first EBITDA-positive quarter in Q4, the result of disciplined cost management, operational efficiencies and clearer commercial prioritisation.

 

Strategic priorities include refining the product portfolio, improving unit economics, scaling services to university partners — particularly in student enrolment support — deepening institutional relationships and developing more diversified and sustainable revenue streams. By aligning investment and resources to these objectives and responding actively to market developments, the Group is progressing towards profitability while establishing a more resilient foundation for future growth.

Principal risks and uncertainties

The key business risks affecting the Group relate to the market demand for the product offer in a sector that is still in relatively early stages of digital development and rapidly innovating, the availability of in demand content from partners, the security and performance of the Group's technical platform and the ability to generate revenue models that can sustain the business in the longer term.

Development and performance

Since the acquisition by Global University Systems in November 2022, the central focus of our strategy has been ensuring that our course portfolio addresses the skills most in demand globally. We are prioritising programmes in areas such as artificial intelligence, automation, digital transformation, sustainability, and advanced professional skills. At the same time, platform enhancements are simplifying course publication and enabling partners to respond more rapidly to emerging opportunities.

 

Artificial intelligence and automation are being embedded throughout the operations to enhance both the learner experience and business efficiency, for example, being used to personalise learning journeys, improve course development, optimise marketing, and streamline enrolment processes.

 

Strategic partnerships remain a cornerstone of our approach. In collaboration with the latest AI start-ups, we have developed FLx, an AI-powered platform designed to serve large-scale organisations as a comprehensive learning solution. This bespoke offering strengthens our B2B proposition and positions the Company to secure long-term, high-value contracts.

 

Within our online degrees offering we have recently signed a long-term partnership with a leading Italian university and are in advanced discussions with several others to bring their digital programmes to market. We are simultaneously expanding the portfolio of courses available under our existing partners.

 

Through these initiatives, the Company is taking deliberate, forward-looking steps to align with global skills demand, harness technology effectively, and build a scalable, sustainable platform for growth. By combining high-quality, relevant content with innovative AI-driven solutions and strategic partnerships, we are strengthening our position as a modern, technology-enabled online education provider prepared for the opportunities ahead.

 

*EBITDA is determined by reference to operating loss before exceptional items and amortisation.

FUTURELEARN LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
Key performance indicators

 

Year ending 31/05/2025

Year ending 31/05/2024

 

£’000

£’000

 

Turnover

11,064

12,314

Gross profit

8,171

8,315

Gross profit margin

74%

68%

Operating costs

12,968

14,398

EBITDA

 

 

(3,428)

(4,615)

On behalf of the board

Mr I Howell
Director
1 May 2026
FUTURELEARN LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 May 2025.

Principal activities

The main business activity of the Group is to offer, through its online learning platform, a diverse range of high quality courses from universities and other course creating partners which are made available directly to individual learners through organisations with whom they are affiliated such as employers or professional bodies. The Group is continuing to develop its products, services, partnerships and marketing activities to deliver revenue growth.

Results and dividends

The results for the year are set out on page 9.

No ordinary dividends were paid. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr E Rachevsky
Mr R Marin Romano
Mr V Klopot
Mr J E Johnson
Mr I Howell
Mr M A B Garcia
Professor Dame J C Buckingham
Qualifying third party indemnity provisions

As permitted by the Articles of Association, the directors have the benefit of an indemnity which is a qualifying third party indemnity provision as defined by Section 234 of the Companies Act 2006. The indemnity was in force throughout the financial year and is currently in force. The Company has taken out directors' and officers' liability insurance for the benefit of its Directors during the year which remains in force at the date of this report.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent company, and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FUTURELEARN LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

Financial risk management

The Group maintains its cash balances across two main banking institutions being National Westminster Bank and HSBC. FutureLearn prices its products in five different currencies (GBP, EUR, USD, INR and AUS) and manages the inherent currency risk by reviewing and resetting pricing levels across the currencies on a monthly basis.

On behalf of the board
Mr I Howell
Director
1 May 2026
FUTURELEARN LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF FUTURELEARN LIMITED
- 5 -
Opinion

We have audited the financial statements of FutureLearn Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 May 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

FUTURELEARN LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FUTURELEARN LIMITED
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

FUTURELEARN LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FUTURELEARN LIMITED
- 7 -

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

• the senior statutory auditor ensured the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our knowledge and experience of the entity's activities;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006 and taxation legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and reviewing legal expenditure; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

 

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

• investigated the rationale behind significant or unusual transactions.

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures

which included, but were not limited to:

 

• agreeing financial statement disclosures to underlying supporting documentation;

• reading the minutes of meetings of those charged with governance; and

• enquiring of management as to actual and potential litigation and claims.

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.

Auditing standards also limit the audit procedures required to identify noncompliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they

may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

FUTURELEARN LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FUTURELEARN LIMITED
- 8 -
Joseph Brewer (Senior Statutory Auditor)
For and on behalf of Gravita Audit II Limited, Statutory Auditor
Chartered Accountants
Aldgate Tower
2 Leman Street
London
E1 8FA
United Kingdom
1 May 2026
FUTURELEARN LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
11,063,931
12,316,259
Cost of sales
(2,892,677)
(3,998,699)
Gross profit
8,171,254
8,317,560
Administrative expenses
(12,525,604)
(13,559,486)
Exceptional item
4
(442,472)
(838,371)
Operating loss
5
(4,796,822)
(6,080,297)
Interest receivable and similar income
8
9,533
41,475
Interest payable and similar expenses
9
(432,225)
(136,989)
Loss before taxation
(5,219,514)
(6,175,811)
Tax on loss
10
-
0
-
0
Loss for the financial year
20
(5,219,514)
(6,175,811)
Loss for the financial year is all attributable to the owners of the parent company.
FUTURELEARN LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MAY 2025
- 10 -
2025
2024
£
£
Loss for the year
(5,219,514)
(6,175,811)
Other comprehensive income
Currency translation gain arising in the year
30,659
240
Total comprehensive income for the year
(5,188,855)
(6,175,571)
Total comprehensive income for the year is all attributable to the owners of the parent company.
FUTURELEARN LIMITED
GROUP BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
12
5,136,514
5,644,140
5,136,514
5,644,140
Current assets
Debtors
15
2,993,066
3,535,151
Cash at bank and in hand
444,048
1,325,338
3,437,114
4,860,489
Creditors: amounts falling due within one year
16
(18,206,663)
(14,948,809)
Net current liabilities
(14,769,549)
(10,088,320)
Net liabilities
(9,633,035)
(4,444,180)
Capital and reserves
Called up share capital
19
66,869,701
66,869,701
Share premium account
20
28,106,828
28,106,828
Other reserves
20
26,103
(4,556)
Profit and loss reserves
20
(104,635,667)
(99,416,153)
Total equity
(9,633,035)
(4,444,180)

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 1 May 2026 and are signed on its behalf by:
01 May 2026
Mr I Howell
Director
Company registration number 08324083 (England and Wales)
FUTURELEARN LIMITED
COMPANY BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
12
5,136,514
5,644,140
Investments
13
34,109
34,109
5,170,623
5,678,249
Current assets
Debtors
15
3,414,723
3,820,257
Cash at bank and in hand
414,765
1,242,061
3,829,488
5,062,318
Creditors: amounts falling due within one year
16
(18,197,870)
(14,964,149)
Net current liabilities
(14,368,382)
(9,901,831)
Net liabilities
(9,197,759)
(4,223,582)
Capital and reserves
Called up share capital
19
66,869,701
66,869,701
Share premium account
20
28,106,828
28,106,828
Profit and loss reserves
20
(104,174,288)
(99,200,111)
Total equity
(9,197,759)
(4,223,582)

As permitted by section 408 of the Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s loss for the year was £4,974,177 (2024: loss of £5,903,658).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 1 May 2026 and are signed on its behalf by:
01 May 2026
Mr I Howell
Director
Company registration number 08324083 (England and Wales)
FUTURELEARN LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 13 -
Share capital
Share premium account
Currency translation reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 June 2023
66,869,701
28,106,828
(4,796)
(93,240,342)
1,731,391
Year ended 31 May 2024:
Loss for the year
-
-
-
(6,175,811)
(6,175,811)
Other comprehensive income:
Currency translation differences
-
-
240
-
0
240
Total comprehensive income
-
-
240
(6,175,811)
(6,175,571)
Balance at 31 May 2024
66,869,701
28,106,828
(4,556)
(99,416,153)
(4,444,180)
Year ended 31 May 2025:
Loss for the year
-
-
-
(5,219,514)
(5,219,514)
Other comprehensive income:
Currency translation differences
-
-
30,659
-
0
30,659
Total comprehensive income
-
-
30,659
(5,219,514)
(5,188,855)
Balance at 31 May 2025
66,869,701
28,106,828
26,103
(104,635,667)
(9,633,035)
FUTURELEARN LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 14 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 June 2023
66,869,701
28,106,828
(93,296,453)
1,680,076
Year ended 31 May 2024:
Loss and total comprehensive income for the year
-
-
(5,903,658)
(5,903,658)
Balance at 31 May 2024
66,869,701
28,106,828
(99,200,111)
(4,223,582)
Year ended 31 May 2025:
Profit and total comprehensive income
-
-
(4,974,177)
(4,974,177)
Balance at 31 May 2025
66,869,701
28,106,828
(104,174,288)
(9,197,759)
FUTURELEARN LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2025
- 15 -
2025
2024
as restated
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
23
(2,238,007)
(5,350,812)
Investing activities
Purchase of intangible assets
(418,013)
(2,612,000)
Interest received
9,533
40,161
Net cash used in investing activities
(408,480)
(2,571,839)
Financing activities
Proceeds from loans with group companies
1,765,062
3,826,989
Net cash generated from financing activities
1,765,062
3,826,989
Net decrease in cash and cash equivalents
(881,425)
(4,095,662)
Cash and cash equivalents at beginning of year
1,325,338
-
0
Cash and cash equivalents at end of year
443,913
1,325,338
Relating to:
Cash at bank and in hand
444,048
1,325,338
Bank overdrafts included in creditors payable within one year
(135)
-
The comparative period has been restated to reflect the receipt of loans of £3,826,989 from a group company as a financing item rather than an operating cash flow as previously presented.
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 16 -
1
Accounting policies
Company information

FutureLearn Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Buchanan House, 30 Holborn, London, EC1N 2HS.

 

The group consists of FutureLearn Limited and its subsidiary Futurelearn Australia Pty Ltd.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 

The company has taken advantage of the exemption in FRS 102 para 1.12(b) from presenting its own cash flow statement as a qualifying entity.

1.2
Business combinations

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company FutureLearn Limited together with all entities controlled by the parent company (its subsidiaries).

 

All financial statements are made up to 31 May 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 17 -
1.4
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the Group and Company will continue in operational existence for the foreseeable future.

 

At the year end, the Group reported £9.6m of net liabilities. However, subsequent to the year end and as reported in Note 26, the Group's parent company UK Academic Holdings Limited elected to subscribe for new shares for consideration of £15.5m which was settled through a combination of cash and loan capitalisation. As a result, the Group and Company balance sheets were significantly strengthened.

 

The directors have prepared cash flow forecasts for the period to 31 May 2027. In preparing cash flow forecasts the directors have had regard to the expected future developments within the business and the expected timing of cash flows arising from those developments. The directors have also considered the availaility of working capital throughout the projected period.

 

At the time of approving the financial statements the directors have a reasonable expectation that the Group and Company have access to adequate resources available to them to continue in operational existence for the foreseeable future, being a period of twelve months from the date of approval of the financial statements.

1.5
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the provision of online learning services is recognised over the period of time in which the course is made available to the customer in the case of short courses.

 

In the case of fixed term monthly or annual subscriptions to the online learning platform, revenue is recognised over the period of the subscription.

 

Revenue from the provision of university tuition is recognised over the period in which the course is delivered.

 

Fees charged to educational institutions for access to the online platform and related services are recognised over the period in which access to platform services is provided.

 

Enrolment referral fees are recognised at the point in time at which the company becomes entitled to the revenue, which is typically once the semester or course in question is completed.

1.6
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.7
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

 

The company capitalises costs for the development of the FutureLearn platform which is expected to continue to generate economic benefits.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 18 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Contracts
10 years
Development costs
5 years
Courses
3 years
1.8
Fixed asset investments

In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 19 -
1.11
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 20 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

 

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.12
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 21 -
1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Recoverability of trade debtors

At the year end, trade debtor balances are reviewed and management carry out a line by line review of the circumstances surrounding each debt. Where it is deemed to be a bad debt, the debt is written off or where it is deemed to be a doubtful debt, a provision is made against the debt. No material bad debts were considered to have arisen and so no provision was made.

Intangible assets and their useful lives

The Group capitalises costs for the development of the FutureLearn platform which is expected to continue to generate economic benefits. Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life of the FutureLearn platform which is considered by management to be 5 years.

 

The Group has purchased a contract as part of an asset purchase agreement for the supply of online management services and capitalised the cost as an intangible asset. Amortisation is charged on a straight-line basis over the estimated useful life of the contract which is considered by management to be 10 years. The determination of the useful life involved judgement over the expected life of the contract, taking into account contractual extension options and the historic performance of the contract and wider relationship with the customer.

 

Both intangible assets will be assessed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable, i.e. where there has been an indicator of impairment. In the opinion of the Directors, there were no indicators of impairment arising in respect of the assets.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Rendering of services
11,063,931
12,316,259
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
3
Turnover and other revenue
(Continued)
- 22 -
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
7,681,908
8,659,533
European Union
1,396,491
1,630,996
Other
1,985,532
2,025,730
11,063,931
12,316,259
2025
2024
£
£
Other revenue
Interest income
9,533
41,475
4
Exceptional item
2025
2024
£
£
Expenditure
Exceptional item - group restructuring costs
442,472
838,371

During the period to 31 May 2025, the company incurred the above exceptional costs following the purchase of the business by the GUS Group. This included restructuring costs, legal fees, redundancy payments and the costs incurred on the closure of an overseas office.

5
Operating loss
2025
2024
£
£
Operating loss for the year is stated after charging:
Exchange losses
83,961
39,175
Fees payable to the company's auditor for the audit of the group and company financial statements
29,000
46,950
Amortisation of intangible assets
925,639
626,916
Impairment of intangible assets
-
0
108,547
Operating lease charges
159,079
397,981
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 23 -
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
Restated
Restated
2025
2024
2025
2024
Number
Number
Number
Number
Sales and Marketing
31
24
31
24
Technology and Development
50
53
48
53
Administrative
7
9
7
9
Management
4
5
4
5
Total
92
91
90
91
Employee numbers for 2024 have been restated following a review of the nature of certain contractual arrangements.

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
6,010,295
8,626,438
5,778,855
8,359,861
Social security costs
654,190
746,217
654,190
746,217
Pension costs
212,140
270,862
212,140
270,862
6,876,625
9,643,517
6,645,185
9,376,940
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
938,332
975,975
Company pension contributions to defined contribution schemes
35,365
17,855
973,696
993,830
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
613,199
613,000
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
7
Directors' remuneration
(Continued)
- 24 -

The number of directors to whom pension benefits accrued in the year was one (2024: one).

 

The total remuneration of Group and Company key management personnel was £1,230,342 (2024: £1,585,500).

8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
9,533
41,475
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
9,533
41,475
9
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest payable to group undertakings
432,225
136,989
10
Taxation

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(5,219,514)
(6,175,811)
Expected tax credit based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
(1,304,879)
(1,543,953)
Effects of:
Expenses that are not deductible in determining taxable profit
231,410
266,391
Unutilised tax losses carried forward
1,073,469
1,277,562
Taxation charge in the financial statements
-
-

The Group has estimated trading losses available to set off against future taxable profit of £97,498,945 (2024: £93,205,070). A potential deferred tax asset of £24,374,736 (2024: £23,301,267) has not been recognised due to the uncertainty of timing over future taxable profits.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 25 -
11
Impairments

Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:

2025
2024
Notes
£
£
In respect of:
Intangible assets
12
-
108,547
Recognised in:
Administrative expenses
-
108,547

The impairment losses in respect of financial assets are recognised in other gains and losses in the profit and loss account.

12
Intangible fixed assets
Group
Development costs
Courses
Contracts
Total
£
£
£
£
Cost
At 1 June 2024
2,520,806
2,962,649
3,750,250
9,233,705
Additions - internally developed
418,013
-
0
-
0
418,013
At 31 May 2025
2,938,819
2,962,649
3,750,250
9,651,718
Amortisation and impairment
At 1 June 2024
345,647
2,962,649
281,269
3,589,565
Amortisation charged for the year
550,614
-
0
375,025
925,639
At 31 May 2025
896,261
2,962,649
656,294
4,515,204
Carrying amount
At 31 May 2025
2,042,558
-
0
3,093,956
5,136,514
At 31 May 2024
2,175,159
-
0
3,468,981
5,644,140
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
12
Intangible fixed assets
(Continued)
- 26 -
Company
Development costs
Courses
Contracts
Total
£
£
£
£
Cost
At 1 June 2024
2,520,806
2,962,649
3,750,250
9,233,705
Additions - internally developed
418,013
-
0
-
0
418,013
At 31 May 2025
2,938,819
2,962,649
3,750,250
9,651,718
Amortisation and impairment
At 1 June 2024
345,647
2,962,649
281,269
3,589,565
Amortisation charged for the year
550,614
-
0
375,025
925,639
At 31 May 2025
896,261
2,962,649
656,294
4,515,204
Carrying amount
At 31 May 2025
2,042,558
-
0
3,093,956
5,136,514
At 31 May 2024
2,175,159
-
0
3,468,981
5,644,140

'Contracts' relates to a purchase of an education delivery contract acquired in the year ended 31 May 2024. The remaining amortisation period is 99 months (2024: 111 months).

 

'Development costs' includes an asset in respect of the development of the company's online learning platform with a net book value of £1,981,707 (2024: £2,175,159) for which the remaining amortisation period is 60 months (2024: 60 months).

 

Amortisation is charged to Administrative Expenses in profit or loss.

13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
34,109
34,109
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 June 2024 and 31 May 2025
34,109
Carrying amount
At 31 May 2025
34,109
At 31 May 2024
34,109
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 27 -
14
Subsidiaries

Details of the company's subsidiaries at 31 May 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Futurelearn Australia Pty Ltd
Level 21, 25 Grenfell Street, Adelaide, Australia
100%
100.00
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
2,293,660
2,663,529
2,293,660
2,663,529
Amounts owed by group undertakings
72,339
258,920
496,826
544,026
Other debtors
27,019
10,866
24,189
10,866
Prepayments and accrued income
600,048
601,836
600,048
601,836
2,993,066
3,535,151
3,414,723
3,820,257
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
135
-
0
135
-
0
Trade creditors
1,360,984
566,937
1,360,984
576,091
Amounts owed to group undertakings
10,288,280
7,873,453
10,288,280
7,873,453
Corporation tax payable
2,796
4,999
-
0
-
0
Other taxation and social security
845,863
829,744
839,866
840,929
Deferred income
17
2,292,490
1,696,553
2,292,490
1,696,553
Other creditors
83,685
110,631
83,685
110,631
Accruals and deferred income
3,332,430
3,866,492
3,332,430
3,866,492
18,206,663
14,948,809
18,197,870
14,964,149
17
Deferred income
Group
Company
2025
2024
2025
2024
£
£
£
£
Other deferred income
2,292,490
1,696,553
2,292,490
1,696,553
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
212,140
270,862
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
18
Retirement benefit schemes
(Continued)
- 28 -

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

19
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each of £1 each
62,699,900
62,699,900
62,699,900
62,699,900
A Ordinary shares of £1 each of £1 each
4,111,468
4,111,468
4,111,468
4,111,468
B Ordinary shares of 1p each
5,833,332
5,833,322
58,333
58,333
C1 class shares of 0.001p each
4,474,634
-
-
-
77,119,334
72,644,690
66,869,701
66,869,701

Ordinary Shares entitle the holder to full voting rights and full rights to dividends.

 

A Ordinary shares shall not be entitled to vote on any matters relating to any management incentive plan that may be implemented by the Company or any of its subsidiaries from time to time. Otherwise, full voting and dividend rights apply.

 

B Ordinary Shares shall not be entitled to receive notice of or to attend, speak or vote at any general meetings of the company, and shall not be entitled to receive or vote on any proposed written resolutions of the company.

 

During the year, a C1 class of share was created by way of the implementation of a growth share scheme for key management. The holders of C1 shares have no rights to voting or dividends. On an exit event, C1 shareholders shall receive a priority distribution of a capped pool determined by reference to the excess of distributable proceeds over a defined hurdle. 4,474,634 C1 shares were issued for £0.00001 per share, for a total consideration of £44.75.

 

The C1 scheme is considered to constitute an equity-settled share based payment scheme. In view of the uncertainty over the probability of a future exit the fair value of the awards is considered to be immaterial.

20
Reserves
Profit and loss reserves

Other reserves total a positive £26,103 (2024: £4,556 negative) and consist of a foreign exchange reserve as a result of translation of the results of the Group's Australian subsidiary.

FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 29 -
21
Operating lease commitments
Lessee

At the reporting end date the Group and Company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
70,719
152,947
70,719
152,947
Between two and five years
-
71,688
-
71,688
70,719
224,635
70,719
224,635
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 30 -
22
Related party transactions
Transactions with related parties

During the year the Group made sales of £270,946 (2024: £286,648) to fellow subsidiaries within the the Global University Systems ("GUS") group. The aggregated related balances receivable at the year end were £72,339 (2024: £245,412). The Group made purchases of £603,939 (2024: £1,994,941) from subsidiaries within the GUS group. The aggregated related balances payable as at the year-end were £514,087 (2024: £296,214).

 

At year end, an outstanding loan balance of £9,342,302 (£7,577,239) was owed to other group companies. Of this, £3,750,250 (2024: £3,750,250) is interest free and repayable on demand. The remaining £5,592,052 (2024: £3,826,989) represents an unsecured loan which is payable on demand and which accrues interest at a rate of SONIA plus 3.5% per annum. During the year, interest of £431,141 (2024: £136,989) accrued on this loan.

 

During the year, three directors and two members of key management personnel subscribed for 2,762,600 C1 shares for a total consideration of £28.

23
Cash absorbed by group operations
As restated
2025
2024
£
£
Loss after taxation
(5,219,514)
(6,175,811)
Adjustments for:
Finance costs
432,225
136,989
Investment income
(9,533)
(41,475)
Amortisation and impairment of intangible assets
925,639
735,463
Movements in working capital:
Decrease/(increase) in debtors
542,085
(1,894,000)
Increase in creditors
1,091,091
1,888,022
Cash absorbed by operations
(2,238,007)
(5,350,812)
The cash flow statement has been restated on the basis shown on the face of the cash flow statement.
24
Analysis of changes in net funds - group
1 June 2024
Cash flows
31 May 2025
£
£
£
Cash at bank and in hand
1,325,338
(881,290)
444,048
Bank overdrafts
-
0
(135)
(135)
1,325,338
(881,425)
443,913
FUTURELEARN LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 31 -
25
Controlling party

The immediate parent undertaking of FutureLearn Limited is UK Academic Holdings Limited. Its registered office is 30 Holborn, Buchanan House, London, England, EC1N 2HS.

 

The ultimate controlling party of FutureLearn Limited is the Heritage Trust.

 

The smallest group of undertakings for which group financial statements have been drawn up including FutureLearn Limited is that headed by Global University Systems Holding B.V. whose financial statements are publicly available, copies of which may be obtained from its registered office at Passeerdersgracht 23, 1016XG Amsterdam, The Netherlands.

 

The largest group into which the Company is consolidated is Academic Bridge B.V., a company registered in The Netherlands and whose registered office is Passeerdersgracht 23, 1016XG Amsterdam, The Netherlands. Its consolidated accounts are available for inspection by appointment at this address.

26
Events after the reporting date

Between September 2025 and January 2026 the Company issued 15,459,257 new Ordinary Shares at par to the parent company UK Academic Holdings Limited. The total consideration of £15,459,257 was settled by way of capitalisation of loan balances of £7,860,630, assignment of loans of £1,260,627 and cash of £6,338,000.

2025-05-312024-06-01falsefalseCCH SoftwareCCH Accounts Production 2026.100Mr E RachevskyMr R Marin RomanoMr V KlopotMr J E JohnsonMr I HowellMr M A B GarciaProfessor Dame J C 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