Company registration number 06293579 (England and Wales)
TUTORCARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TUTORCARE LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 8
TUTORCARE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
3
318,290
424,387
Tangible assets
4
25,529
20,494
343,819
444,881
Current assets
Debtors
5
612,559
529,611
Cash at bank and in hand
1,029,274
592,192
1,641,833
1,121,803
Creditors: amounts falling due within one year
6
(1,824,904)
(1,671,831)
Net current liabilities
(183,071)
(550,028)
Net assets/(liabilities)
160,748
(105,147)
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
160,548
(105,347)
Total equity
160,748
(105,147)

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 May 2026 and are signed on its behalf by:
G M Jones
Director
Company registration number 06293579 (England and Wales)
TUTORCARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
As restated for the period ended 31 December 2024:
Balance at 1 January 2024
200
(223,499)
(223,299)
Year ended 31 December 2024:
Profit and total comprehensive income
-
349,751
349,751
Dividends
-
(231,599)
(231,599)
Balance at 31 December 2024
200
(105,347)
(105,147)
Year ended 31 December 2025:
Profit and total comprehensive income
-
431,640
431,640
Dividends
-
(165,745)
(165,745)
Balance at 31 December 2025
200
160,548
160,748
TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Tutorcare Limited is a private company limited by shares incorporated in England and Wales. The registered office is Spectrum House, Beehive Ring Road, Gatwick, West Sussex, RH6 0LG.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from the provision of diplomas is recognised over the period of the course, as services are provided to the customer, which is generally over twelve months. Revenue from the provision of training course services is recognised when the invoice is raised, which is generally when the training course is delivered.

1.4
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.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. Goodwill has been fully amortised.

1.6
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.

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:

Development costs
5 years straight line
TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

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

Financial assets and liabilities are offset, with 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 trade and other 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.

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and tax liabilities, 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 paymen ts 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. A m ounts 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.

TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Equity instruments

Equity instruments issued by the company 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 company.

1.11
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
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.

1.13
Retirement benefits

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

1.14
Leases
As lessee

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 lease s asset are consumed.

TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

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

2025
2024
Number
Number
Total
48
50
3
Intangible fixed assets
Goodwill
Development costs
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
5,200
623,329
628,529
Amortisation and impairment
At 1 January 2025 - as restated
5,200
198,942
204,142
Amortisation charged for the year
-
0
106,097
106,097
At 31 December 2025
5,200
305,039
310,239
Carrying amount
At 31 December 2025
-
0
318,290
318,290
At 31 December 2024 - as restated
-
0
424,387
424,387
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2025
21,142
83,753
85,221
190,116
Additions
-
0
-
0
16,559
16,559
At 31 December 2025
21,142
83,753
101,780
206,675
Depreciation and impairment
At 1 January 2025
14,152
71,140
84,330
169,622
Depreciation charged in the year
6,990
3,153
1,381
11,524
At 31 December 2025
21,142
74,293
85,711
181,146
Carrying amount
At 31 December 2025
-
0
9,460
16,069
25,529
At 31 December 2024
6,990
12,613
891
20,494
TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
558,198
469,516
Other debtors
54,361
60,095
612,559
529,611
6
Creditors: amounts falling due within one year
2025
2024
as restated
£
£
Bank loans
-
0
26,042
Trade creditors
194,838
152,867
Corporation tax
87,619
182,182
Other taxation and social security
234,311
231,482
Other creditors
1,308,136
1,079,258
1,824,904
1,671,831
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
79,356
104,177
8
Prior period adjustment

The prior period results have been restated to correct irrecoverable VAT incorrectly included in the balance sheet, loan interest not recognised, and to amortise the development costs intangible asset. The prior year restatement has had the following affect on the financial statements.

Changes to the balance sheet
As previously reported
Adjustment
As restated at 31 Dec 2024
£
£
£
Fixed assets
Other intangibles
530,484
(106,097)
424,387
Creditors due within one year
Loans and overdrafts
-
(26,042)
(26,042)
Taxation
(361,211)
(52,453)
(413,664)
Net assets
79,445
(184,592)
(105,147)
TUTORCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Prior period adjustment
As previously reported
Adjustment
As restated at 31 Dec 2024
£
£
£
(Continued)
- 8 -
Capital and reserves
Profit and loss reserves
79,245
(184,592)
(105,347)
Reconciliation of changes in equity
31 December
2024
£
Adjustments to prior year
Irrecoverable VAT not expensed
(52,453)
Loan interest not recognised
(26,042)
Amortisation of intangibles
(106,097)
Total adjustments
(184,592)
Equity as previously reported
79,445
Equity as adjusted
(105,147)
Analysis of the effect upon equity
Profit and loss reserves
(184,592)
(184,592)
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