Arrival Education Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Arrival Education Ltd

Company Information

Directors

D G R Snell E M W Shenton

Registered Office

71-75 Shelton Street Covent Garden London WC2H 9JQ

Registered Number

05066442

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Arrival Education Ltd

(Registration number: 05066442)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,070	8,784
Current assets
Debtors	5	176,684	798,194
Cash at bank and in hand		911,724	925,763
		1,088,408	1,723,957
Creditors: Amounts falling due within one year	6	(262,949)	(735,307)
Net current assets		825,459	988,650
Total assets less current liabilities		828,529	997,434
Creditors: Amounts falling due after more than one year	6	-	(9,264)
Net assets		828,529	988,170
Capital and reserves
Called up share capital		1,219	1,219
Share premium reserve		1,085,906	1,085,906
Retained earnings		(258,596)	(98,955)
Shareholders' funds		828,529	988,170

Arrival Education Ltd

(Registration number: 05066442)
Balance Sheet as at 31 August 2025

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 May 2026 and signed on its behalf by:
 

......................................... D G R Snell Director

......................................... E M W Shenton Director

Arrival Education Ltd

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:
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

These financial statements were authorised for issue by the Board on 5 May 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 "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. The financial statements have been prepared under the historical cost convention. There have been no material departures from the Financial Reporting Standard 102 1A.

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. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis following confirmation that the directors will continue to financially support the company in order to maintain its operations as necessary for the foreseeable future and at least 12 months from the date of signing the financial statements.

Turnover

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.

Arrival Education Ltd

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

Tax

The tax expense for the period comprises deferred tax. 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.

The current 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 provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class	Depreciation method and rate
Plant and machinery	- 33% on cost
Fixtures and fittings	- 25% on cost

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.

Arrival Education Ltd

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Arrival Education Ltd

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

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 13).

4	Tangible assets

	Plant and machinery £	Fixtures and fittings £	Total £
Cost or valuation
At 1 September 2024	37,489	1,722	39,211
Additions	945	246	1,191
Disposals	(13,341)	(1,494)	(14,835)
At 31 August 2025	25,093	474	25,567
Depreciation
At 1 September 2024	29,531	896	30,427
Charge for the year	6,101	437	6,538
Eliminated on disposal	(13,285)	(1,183)	(14,468)
At 31 August 2025	22,347	150	22,497
Carrying amount
At 31 August 2025	2,746	324	3,070
At 31 August 2024	7,958	826	8,784

5

Debtors

	2025 £	2024 £
Trade debtors	84,985	671,657
Prepayments and accrued income	3,465	101,038
Other debtors	88,234	25,499
	176,684	798,194

Arrival Education Ltd

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

6

Creditors

Due within one year	Note	2025 £	2024 £
Bank borrowings and overdrafts		10,527	10,644
Trade creditors		34,212	27,122
Amounts owed to related parties	8	2,094	1,625
Taxation and social security		22,831	175,820
Accruals and deferred income		192,274	516,496
Other creditors		1,011	3,600
		262,949	735,307

 

		2025 £	2024 £
Due after one year
Bank borrowings		-	9,264

Included in bank borrowings is a combined balance of £10,527 (2024 - £19,908) which is guaranteed by the government and unsecured.

7	Financial commitments, guarantees and contingencies

Pension commitments

Included in the balance sheet are pensions of £1,011 (2025 - £3,600). The company participates in a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
 

Arrival Education Ltd

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

8	Related party transactions

Loans from related parties

2025	Key management £	Total £
At start of period	1,625	1,625
Advanced	624	624
Repaid	(155)	(155)
At end of period	2,094	2,094

2024	Key management £	Total £
At start of period	1,039	1,039
Advanced	663	663
Repaid	(77)	(77)
At end of period	1,625	1,625

Terms of loans from related parties

The loans from key management are interest free and repayable on demand.