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REGISTERED NUMBER: 03244584 (England and Wales)

| EDUCATION MANAGEMENT DIRECT LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 6

EDUCATION MANAGEMENT DIRECT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | N D Edwards

| D M Jones

| D E K Norman

| REGISTERED OFFICE: | 1st Floor Aldford House

| Bell Meadow Business Park

| Park Lane

| Chester

| CH4 9EP

| REGISTERED NUMBER: | 03244584 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Michael Argyle BSc ACA

| AUDITORS: | Duncan & Toplis Audit Limited, Statutory Auditor

| 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 500 |  | 1,000 |  |

Property, plant and equipment | 5 | 871 |  | 608 |  |

Investments | 6 | - |  | 1 |  |

1,371 |  | 1,609 |  |

CURRENT ASSETS

Debtors | 7 | 286,648 |  | 344,700 |  |

Cash at bank | 19,556 |  | 43,736 |  |

306,204 |  | 388,436 |  |

CREDITORS

Amounts falling due within one year | 8 | 50,352 |  | 129,124 |  |

NET CURRENT ASSETS | 255,852 |  | 259,312 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 257,223 |  | 260,921 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 160,800 |  | 160,800 |  |

Retained earnings | 96,423 |  | 100,121 |  |

SHAREHOLDERS' FUNDS | 257,223 |  | 260,921 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

D M Jones - Director

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Education Management Direct 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Revenue recognition

| Revenue represents government grants received which are accounted for on an accruals basis with the relevant amounts relating to future periods being deferred.

| 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.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Property, plant and equipment

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

| Plant and machinery etc | - | 20% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investments in subsidiaries

| Investments in subsidiaries are recognised at cost less impairment.

| Financial instruments

| The company has chosen to adopt the FRS 102A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| 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. Accounts 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.

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 2,500 |  |

| AMORTISATION

| At 1 September 2024 | 1,500 |  |

| Charge for year | 500 |  |

| At 31 August 2025 | 2,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 500 |  |

| At 31 August 2024 | 1,000 |  |

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 September 2024 | 1,383 |  |

| Additions | 385 |  |

| At 31 August 2025 | 1,768 |  |

| DEPRECIATION

| At 1 September 2024 | 775 |  |

| Charge for year | 122 |  |

| At 31 August 2025 | 897 |  |

| NET BOOK VALUE

| At 31 August 2025 | 871 |  |

| At 31 August 2024 | 608 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024 | 1 |  |

| Impairments | (1 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 10,620 |  | - |  |

| Amounts owed by group undertakings | 143,072 |  | 217,613 |  |

| Other debtors | 14,813 |  | 10,636 |  |

| Prepayments and accrued income | 118,143 |  | 116,451 |  |

286,648 |  | 344,700 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 3,594 |  | 54,792 |  |

| Amounts owed to group undertakings | 376 |  | 2,040 |  |

| Corporation tax | - |  | 12,284 |  |

| Other taxes and social security | 5,987 |  | 5,373 |  |

| Other creditors | 1,697 |  | 2,154 |  |

| Accrued expenses and deferred income | 38,698 |  | 52,481 |  |

50,352 |  | 129,124 |  |

EDUCATION MANAGEMENT DIRECT LIMITED (REGISTERED NUMBER: 03244584)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 159,640 | Ordinary | £1 | 159,640 |  | 159,640 |  |

| 1,160 | Ordinary B | £1 | 1,160 |  | 1,160 |  |

160,800 |  | 160,800 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Michael Argyle BSc ACA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

11. | OTHER FINANCIAL COMMITMENTS

| At the year end the company has commitments due as follows:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Within one year |  |  | 6,900 |  |  | 2,446 |  |

| Between one and five years |  |  | 3,381 |  |  | - |  |

|  | 10,281 |  |  | 2,446 |  |