Company registration number 14120906 (England and Wales)
KINROCK EDUCATION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KINROCK EDUCATION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
KINROCK EDUCATION LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,779,537
1,779,537
Current assets
Debtors
4
-
0
11,587
Cash at bank and in hand
9,906
3,704
9,906
15,291
Creditors: amounts falling due within one year
5
(1,269,221)
(98,203)
Net current liabilities
(1,259,315)
(82,912)
Total assets less current liabilities
520,222
1,696,625
Creditors: amounts falling due after more than one year
6
(38,352)
(1,414,364)
Net assets
481,870
282,261
Capital and reserves
Called up share capital
102
102
Capital redemption reserve
4
4
Profit and loss reserves
481,764
282,155
Total equity
481,870
282,261

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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 May 2026
Mr A Arapoglou
Director
Company registration number 14120906 (England and Wales)
KINROCK EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Kinrock Education Limited is a private company limited by shares incorporated in England and Wales. The registered office is Speen House, Porter Street, London, W1U 6AJ.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

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

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
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.

KINROCK EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company 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 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 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 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 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.

1.6
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.

2
Employees

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

2025
2024
Number
Number
Total
0
0
KINROCK EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,779,537
1,779,537
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
11,587
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
200
1,920
Amounts owed to group undertakings
725,881
44,805
Taxation and social security
2,500
11,587
Other creditors
540,640
39,891
1,269,221
98,203
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
38,352
1,414,364
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
-
837,662

The loan notes above falling due after more than five years were reassigned to the company's parent on 1 December 2025. Interest continued to accrue at a rate of 8% per annum up to 30 November 2025, totalling £192,927 since issuance of the notes. This accrued interest was forgiven by all note holders and written off to Profit & Loss for the year. The capital reassigned of £705,881 is now recognised as a liability due to the parent company.

7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

KINROCK EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
7
Related party transactions
(Continued)
- 5 -

The company received an interest-free loan from Redmill Advance Limited, a wholly owned subsidiary of the company, in a prior period. The loan was fully repaid in the current period.

2025
2024
Amounts due to related parties
£
£
Kinrock Limited
705,881
-
Redmill Advance Limited
-
44,805
Enter IT Limited
20,000
-

During the period the company obtained agreement from its external investors to reassign loan notes of £705,881 due to these investors, to its parent company, Kinrock Limited. As a result, the company now owes the same amount to Kinrock Limited. No interest is being charged by Kinrock Limited on this outstanding amount and no fixed repayment terms have been set.

The company received a loan of £20,000 from its subsidiary, Enter IT Limited, during the period. The loan is interest-free with no fixed repayment terms.

8
Parent company

The company is a wholly owned subsidiary of Kinrock Limited. There is no single controlling party of Kinrock Limited.

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