REGISTERED NUMBER: 08635559 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Oxford Spires Language School Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

O F McGovern

O E Smith

REGISTERED OFFICE:

Unit 25, Bankside

Stationfields

Kidlington

Oxford

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

08635559 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oxford Spires Language School Ltd for the year ended 31 August 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Oxford Spires Language School Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oxford Spires Language School Ltd and state those matters that we have agreed to state to the Board of Directors of Oxford Spires Language School Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Oxford Spires Language School Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Oxford Spires Language School Ltd. You consider that Oxford Spires Language School Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Oxford Spires Language School Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

Date: .............................................

FIXED ASSETS

Intangible assets

4

125,464

5,952

Tangible assets

5

29,700

601

155,164

6,553

CURRENT ASSETS

Debtors

6

155,612

414,784

Cash at bank

367,527

715,069

523,139

1,129,853

CREDITORS

Amounts falling due within one year

7

(455,463

)

(872,024

)

NET CURRENT ASSETS

67,676

257,829

TOTAL ASSETS LESS CURRENT LIABILITIES

222,840

264,382

CREDITORS

Amounts falling due after more than one year

8

-

(16,403

)

NET ASSETS

222,840

247,979

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

222,839

247,978

222,840

247,979

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

O F McGovern - Director

1.	STATUTORY INFORMATION

Oxford Spires Language School Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 balance sheet date.

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 5 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

7,440

Additions

121,000

At 31 August 2025

128,440

AMORTISATION

At 1 September 2024

1,488

Charge for year

1,488

At 31 August 2025

2,976

NET BOOK VALUE

At 31 August 2025

125,464

At 31 August 2024

5,952

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

3,590

Additions

39,000

At 31 August 2025

42,590

DEPRECIATION

At 1 September 2024

2,989

Charge for year

9,901

At 31 August 2025

12,890

NET BOOK VALUE

At 31 August 2025

29,700

At 31 August 2024

601

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

-

106,118

Other debtors

155,612

308,666

155,612

414,784

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

16,558

70,930

Trade creditors

314,306

706,715

Taxation and social security

31,474

4,906

Other creditors

93,125

89,473

455,463

872,024

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

-

16,403

9.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Oxford Spires International Group Limited. The company is ultimately controlled by the directors.