TUTORS AND EXAMS LIMITED Accounts






TUTORS AND EXAMS LIMITED

	Company No. 09183379
		Information for Filing with The Registrar
		31 August 2025

at	31 August 2025
Company No.		09183379	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	479,747	375,795

	Investments		5	-	80
				479,747	375,875
Current assets

	Debtors		6	1,025,431	296,817

	Cash at bank and in hand			178,043	234,432
				1,203,474	531,249
Creditors: Amount falling due within one year			7	(837,409)	(330,934)
Net current assets				366,065	200,315
Total assets less current liabilities				845,812	576,190
Creditors: Amounts falling due after more than one year			8	(119,123)	(123,947)
Provisions for liabilities
	Deferred taxation			(13,865)	(22,474)

Net assets				712,824	429,769

Capital and reserves
	Called up share capital			80	80


	Capital redemption reserve		9	20	20
	Profit and loss account		9	712,724	429,669

Total equity				712,824	429,769



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 07 May 2026 and signed on its behalf by:
J. SPRAGGETT
Director
07 May 2026

for the year ended 31 August 2025

General information

TUTORS AND EXAMS LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09183379

Its registered office is:

8 MERCIA BUSINESS VILLAGE

TORWOOD CLOSE

COVENTRY

CV4 8HX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

25% Straight line

Furniture, fittings and equipment

33% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	45	43

4	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 September 2024	108,792	112,740	387,414	608,946
		Additions	133,964	35,798	25,526	195,288



		At 31 August 2025	242,756	148,538	412,940	804,234
		Depreciation
		At 1 September 2024	-	28,571	204,580	233,151
		Charge for the year	-	37,134	54,202	91,336



		At 31 August 2025	-	65,705	258,782	324,487
		Net book values
		At 31 August 2025	242,756	82,833	154,158	479,747
		At 31 August 2024	108,792	84,169	182,834	375,795

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 September 2024	80	80


		Disposals	(80)	(80)
		At 31 August 2025	-	-
		Provisions/Impairment





		Net book values
		At 31 August 2025	-	-
		At 31 August 2024	80	80

6	Debtors
			2025	2024
			£	£
		Trade debtors	705,527	99,875





		Other debtors	195,630	130,805
		Prepayments and accrued income	124,274	66,137
			1,025,431	296,817

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£


		Other loans	200,000	-
		Obligations under finance lease and hire purchase contracts	35,869	16,407
		Trade creditors	113,607	102,903

		Taxes and social security	254,580	25,133
		Loans from directors	1,494	871
		Other creditors	11,598	12,864
		Accruals and deferred income	220,261	172,756
			837,409	330,934

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£



		Obligations under finance lease and hire purchase contracts	119,123	123,947




			119,123	123,947

9	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 September 2023	20	20



		At 31 August 2024 and 1 September 2024	20	20



		At 31 August 2025	20	20


		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.