Accent On Education Limited iXBRL

Accent On Education Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

Accent On Education Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr Graham Rogers
	Ms Marie Rogers


Company Registration Number	07123026


Registered Office and Business Address	20 Risca Road
	Newport
	Gwent
	NP20 4JW
	Wales


Accountants	R J Financial Accounting Services Limited
	220 Stow Hill
	Newport
	NP20 4HA
	Wales

Accent On Education Limited

DIRECTORS' REPORT

for the financial year ended 31 August 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 August 2025.

Directors

The directors who served during the financial year are as follows:

Mr Graham Rogers

Ms Marie Rogers

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

●

select suitable accounting policies and apply them consistently;

●

make judgements and accounting estimates that are reasonable and prudent;

●

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Graham Rogers

Director

___________________________

Ms Marie Rogers

Director

20 May 2026

Accent On Education Limited

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Accent On Education Limited

for the financial year ended 31 August 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 August 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Accent On Education Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. 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.

As a firm regulated by the Association of Chartered Certified Accountants our work will be carried out in accordance with the Technical Factsheet 163 Audit Exempt Companies - ACCA Accounts Preparation Report and ISRS 4410 International Standard on Related Services -Compilation Engagements. ln carrying out this engagement we have complied with the ethical guidance laid down by the association relating to members undertaking the compilation of financial statements.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

You have acknowledged on the Statement of Financial Position for the year ended 31 August 2025 your duty to ensure that Accent On Education Limited 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 Accent On Education Limited. You consider that Accent On Education Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Accent On Education Limited. For this reason, we have not verified the adequacy, 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.

__________________________________

R J FINANCIAL ACCOUNTING SERVICES LIMITED

220 Stow Hill

Newport

NP20 4HA

Wales

20 May 2026

Accent On Education Limited

INCOME STATEMENT

for the financial year ended 31 August 2025

	2025	2024
Notes	£	£

Revenue	816,596	1,411,058

Cost of sales	(583,152)	(1,047,268)
	─────────	─────────
Gross profit	233,444	363,790

Administrative expenses	(276,090)	(306,089)
	─────────	─────────
Operating (loss)/profit	(42,646)	57,701

Finance income	1,128	-
Finance costs	(562)	(212)
	─────────	─────────
(Loss)/profit before taxation	(42,080)	57,489

Tax on (loss)/profit	3,849	(11,109)
	─────────	─────────
(Loss)/profit for the financial year	(38,231)	46,380
	─────────	─────────
Total comprehensive income	(38,231)	46,380

Equity dividends	(15,000)	(76,000)
Retained profit brought forward	176,520	206,140
	─────────	─────────
Retained profit carried forward	123,289	176,520
	═════════	═════════

Accent On Education Limited

Company Registration Number: 07123026

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

67,208

89,030

─────────

Current Assets

Receivables

69,388

113,922

Cash and cash equivalents

62,387

65,772

─────────

131,775

179,694

─────────

Payables: amounts falling due within one year

(36,873)

(45,634)

─────────

Net Current Assets

94,902

134,060

─────────

Total Assets less Current Liabilities

162,110

223,090

Payables:

amounts falling due after more than one year

(38,761)

(46,510)

─────────

Net Assets

123,349

176,580

═════════

Equity

Called up share capital

Retained earnings

123,289

176,520

─────────

Equity attributable to owners of the company

123,349

176,580

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 20 May 2026 and signed on its behalf by

________________________________

Mr Graham Rogers

Director

________________________________

Ms Marie Rogers

Director

Accent On Education Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

General Information

Accent On Education Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07123026. The registered office of the company is 20 Risca Road, Newport, Gwent, NP20 4JW, Wales which is also the principal place of business of the company. Temporary employment agency activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% reducing balance

Motor vehicles

25% reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in business for the foreseeable future. Accordingly, the going concern basis has been adopted in preparing these financial statements.

Employees

The average monthly number of employees, including directors, during the financial year was 42, (2024 - 52).

2025

2024

Number

Number

Employees

═════════


5.	Property, plant and equipment
		Fixtures,	Motor	Total
		fittings and	vehicles
		equipment
		£	£	£
	Cost
	At 1 September 2024	15,789	80,885	96,674
		─────────	─────────	─────────

	At 31 August 2025	15,789	80,885	96,674
		─────────	─────────	─────────
	Depreciation
	At 1 September 2024	7,071	573	7,644
	Charge for the financial year	1,744	20,078	21,822
		─────────	─────────	─────────
	At 31 August 2025	8,815	20,651	29,466
		─────────	─────────	─────────
	Carrying amount
	At 31 August 2025	6,974	60,234	67,208
		═════════	═════════	═════════
	At 31 August 2024	8,718	80,312	89,030
		═════════	═════════	═════════


6.	Receivables	2025	2024
		£	£

	Trade receivables	46,539	98,841
	Other debtors	17,660	13,741
	Taxation (Note 9)	3,849	-
	Prepayments and accrued income	1,340	1,340
		─────────	─────────
		69,388	113,922
		═════════	═════════


7.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	8,454	8,454
	Trade payables	583	653
	Taxation (Note 9)	13,082	32,434
	Directors' current accounts	12,566	751
	Other creditors	1,188	1,142
	Accruals	1,000	2,200
		─────────	─────────
		36,873	45,634
		═════════	═════════


8.	Payables	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	38,761	46,510
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	8,454	8,454
	Repayable between one and two years	7,749	7,749
	Repayable between two and five years	31,012	38,761
		─────────	─────────
		47,215	54,964
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Receivables:
	Corporation tax	3,849	-
		═════════	═════════
	Payables:
	VAT	11,928	15,899
	Corporation tax	-	11,109
	PAYE / NI	1,154	5,426
		─────────	─────────
		13,082	32,434
		═════════	═════════

10.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 August 2025.

11.

Directors' advances, credits and guarantees

At the balance sheet date, the company owed the director £12,566 in respect of funds introduced and expenses incurred on behalf of the company. The balance is unsecured, interest-free, and repayable on demand.

12.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.

Accent On Education Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 August 2025




		2025	2024
	Schedule	£	£

Sales		816,596	1,411,058
Cost of sales	1	(583,152)	(1,047,268)
		─────────	─────────
Gross profit		233,444	363,790
		─────────	─────────
Gross profit Percentage		28.6%	25.8%
		─────────	─────────

Overhead expenses	2	(276,652)	(306,301)
		─────────	─────────
		(43,208)	57,489

Miscellaneous income	3	1,128	-
		─────────	─────────
Net (loss)/profit		(42,080)	57,489
		═════════	═════════

Accent On Education Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : COST OF SALES

for the financial year ended 31 August 2025




	2025	2024
	£	£
Cost of Sales

Wages and salaries	575,006	1,034,519
Pension contributions (direct cost of sales)	8,146	12,749
	─────────	─────────
	583,152	1,047,268
	═════════	═════════

Accent On Education Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 2 : OVERHEAD EXPENSES

for the financial year ended 31 August 2025




	2025	2024
	£	£

Administration Expenses

Wages and salaries (including directors' remuneration)

133,857

146,630

Social security costs

59,675

73,895

Pension costs

6,222

8,682

Staff training

3,628

Rent payable

9,000

12,750

Rates

175

446

Insurance

1,302

3,471

Light and heat

1,819

2,167

Cleaning

1,494

Repairs and maintenance

2,410

Printing, postage and stationery

1,234

Advertising

2,680

17,887

Telephone Broadband

2,535

2,036

Computer costs

3,970

3,874

Motor expenses

2,063

2,788

Travelling and entertainment

15,012

1,150

Accountancy Fees

2,956

4,460

Bank charges

209

165

General expenses

1,676

2,398

Depreciation of property, plant and equipment

21,822

2,593

Charitable donations

9,567

13,425

─────────

276,090

306,089

─────────

Finance

Other interest	562	212
	─────────	─────────

Total Overheads	276,652	306,301
	═════════	═════════

Accent On Education Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 3 : MISCELLANEOUS INCOME

for the financial year ended 31 August 2025




	2025	2024
	£	£
Miscellaneous Income

Bank Interest	1,128		-
	═════════		═════════