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REGISTERED NUMBER: 08683734 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2025

for

Front Row Education Limited

| Front Row Education Limited (Registered number: 08683734) |

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Front Row Education Limited |

Company Information

For The Year Ended 31 December 2025

| DIRECTORS: | R J Wallace

| O Tidswell-Norrish

| REGISTERED OFFICE: | Mill House

| 58 Guildford Street

| Chertsey

| KT16 9BE

| REGISTERED NUMBER: | 08683734 (England and Wales)

| ACCOUNTANTS: | Fuller Spurling

| Mill House

| 58 Guildford Street

| Chertsey

| Surrey

| KT16 9BE

| Front Row Education Limited (Registered number: 08683734) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 61,500 |  | - |  |

Tangible assets | 5 | 89,119 |  | 126,585 |  |

Investments | 6 | 19,563 |  | - |  |

170,182 |  | 126,585 |  |

CURRENT ASSETS

Debtors | 7 | 248,404 |  | 262,730 |  |

Cash at bank | 254,029 |  | 105,515 |  |

502,433 |  | 368,245 |  |

CREDITORS

Amounts falling due within one year | 8 | 143,723 |  | 81,942 |  |

NET CURRENT ASSETS | 358,710 |  | 286,303 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 528,892 |  | 412,888 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (40,349 | ) | (58,763 | ) |

PROVISIONS FOR LIABILITIES | (22,280 | ) | (31,646 | ) |

NET ASSETS | 466,263 |  | 322,479 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 4 |  | 4 |  |

Retained earnings | 11 | 466,259 |  | 322,475 |  |

SHAREHOLDERS' FUNDS | 466,263 |  | 322,479 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Front Row Education Limited (Registered number: 08683734) |

Balance Sheet - continued

31 December 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

R J Wallace - Director

| Front Row Education Limited (Registered number: 08683734) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Front Row Education Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Turnover

| Turnover represents net invoiced sales of education provision consultancy services. Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Right to use trade name are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Financial instruments

| The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value

| Front Row Education Limited (Registered number: 08683734) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable, and deferred tax if material.

| 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, where material, is recognised on all 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. 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.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors

| Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 1 ) .

| Front Row Education Limited (Registered number: 08683734) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Right to

| use trade

| name

£ |

| COST

| Additions | 79,071 |  |

| At 31 December 2025 | 79,071 |  |

| AMORTISATION

| Amortisation for year | 17,571 |  |

| At 31 December 2025 | 17,571 |  |

| NET BOOK VALUE

| At 31 December 2025 | 61,500 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 36,317 |  | 124,002 |  | 1,907 |  | 162,226 |  |

| Additions | 1,346 |  | - |  | - |  | 1,346 |  |

| Disposals | (5,886 | ) | - |  | - |  | (5,886 | ) |

| At 31 December 2025 | 31,777 |  | 124,002 |  | 1,907 |  | 157,686 |  |

| DEPRECIATION

| At 1 January 2025 | 22,736 |  | 11,952 |  | 953 |  | 35,641 |  |

| Charge for year | 3,115 |  | 30,438 |  | 477 |  | 34,030 |  |

| Eliminated on disposal | (1,104 | ) | - |  | - |  | (1,104 | ) |

| At 31 December 2025 | 24,747 |  | 42,390 |  | 1,430 |  | 68,567 |  |

| NET BOOK VALUE

| At 31 December 2025 | 7,030 |  | 81,612 |  | 477 |  | 89,119 |  |

| At 31 December 2024 | 13,581 |  | 112,050 |  | 954 |  | 126,585 |  |

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| Additions | 19,563 |  |

| At 31 December 2025 | 19,563 |  |

| NET BOOK VALUE

| At 31 December 2025 | 19,563 |  |

| Front Row Education Limited (Registered number: 08683734) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 22,581 |  | 21,519 |  |

| Directors' current accounts | 161,448 |  | 173,464 |  |

| Tax | 60,750 |  | 60,750 |  |

| VAT | 3,625 |  | 6,997 |  |

248,404 |  | 262,730 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 2,053 |  | 7,194 |  |

| Corporation tax | 136,012 |  | 71,331 |  |

| Other creditors | 3,272 |  | 1,817 |  |

| Accrued expenses | 2,386 |  | 1,600 |  |

143,723 |  | 81,942 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 40,349 |  | 58,763 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| 1 | Ordinary - A | £1 | 1 |  | 1 |  |

| 1 | Ordinary - B | £1 | 1 |  | 1 |  |

4 |  | 4 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 322,475 |  |

| Profit for the year | 363,784 |  |

| Dividends | (220,000 | ) |

| At 31 December 2025 | 466,259 |  |

| Front Row Education Limited (Registered number: 08683734) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| R J Wallace

| Balance outstanding at start of year | 173,464 |  | 199,945 |  |

| Amounts repaid | (12,016 | ) | (26,481 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 161,448 |  | 173,464 |  |

| The company has a loan to a director. The loan is unsecured, interest-free and repayable on demand.