Cambridge Gardens College Ltd 16082779 false 2024-11-15 2025-12-31 2025-12-31 The principal activity of the company is Provision of English language teaching and course packages for adults and under-18s, including lessons, activities, excursions, meals, and residential or homestay accommodation. Digita Accounts Production Advanced 6.30.9574.0 true true 16082779 2024-11-15 2025-12-31 16082779 2025-12-31 16082779 core:RetainedEarningsAccumulatedLosses 2025-12-31 16082779 core:ShareCapital 2025-12-31 16082779 core:CurrentFinancialInstruments 2025-12-31 16082779 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 16082779 core:FurnitureFittingsToolsEquipment 2025-12-31 16082779 bus:SmallEntities 2024-11-15 2025-12-31 16082779 bus:AuditExemptWithAccountantsReport 2024-11-15 2025-12-31 16082779 bus:FilletedAccounts 2024-11-15 2025-12-31 16082779 bus:SmallCompaniesRegimeForAccounts 2024-11-15 2025-12-31 16082779 bus:RegisteredOffice 2024-11-15 2025-12-31 16082779 bus:Director1 2024-11-15 2025-12-31 16082779 bus:PrivateLimitedCompanyLtd 2024-11-15 2025-12-31 16082779 bus:Agent1 2024-11-15 2025-12-31 16082779 core:FurnitureFittingsToolsEquipment 2024-11-15 2025-12-31 16082779 core:OfficeEquipment 2024-11-15 2025-12-31 16082779 core:ParentEntities 2024-11-15 2025-12-31 16082779 countries:EnglandWales 2024-11-15 2025-12-31 iso4217:GBP xbrli:pure

Registration number: 16082779

Cambridge Gardens College Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Period from 15 November 2024 to 31 December 2025

Cambridge Gardens College Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Cambridge Gardens College Ltd

Company Information

Director | T J M Dufresne

Registered office | 39 High Street Battle East Sussex England TN33 0EE

Accountants | Manningtons Victoria House The Moor Hawkhurst Kent TN18 4NR

Cambridge Gardens College Ltd

(Registration number: 16082779)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 1,072
Current assets |  |
Debtors | 5 | 1,710
Cash at bank and in hand |  | 12,876
|  | 14,586
Creditors: Amounts falling due within one year | 6 | (63,303)
Net current liabilities |  | (48,717)
Net liabilities |  | (47,645)
Capital and reserves |  |
Called up share capital |  | 836
Retained earnings |  | (48,481)
Shareholders' deficit |  | (47,645)

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 May 2026

......................................... T J M Dufresne Director

Cambridge Gardens College Ltd

Notes to the Unaudited Financial Statements for the Period from 15 November 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding that there is a deficiency
of assets at the year end date amounting to £48,481. The validity of this assumption is dependent on the
continued financial support of the company's directors and creditors. The financial statements do not include any
adjustments that would result from discontinuance of their financial support. On this basis, the directors consider
that it is appropriate for the financial statements to be prepared on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cambridge Gardens College Ltd

Notes to the Unaudited Financial Statements for the Period from 15 November 2024 to 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 7 or 10 years straight line
Office equipment | 3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 3.

Cambridge Gardens College Ltd

Notes to the Unaudited Financial Statements for the Period from 15 November 2024 to 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 3,209 | 3,209
At 31 December 2025 | 3,209 | 3,209
Depreciation
Charge for the period | 2,137 | 2,137
At 31 December 2025 | 2,137 | 2,137
Carrying amount
At 31 December 2025 | 1,072 | 1,072

5 | Debtors

| 2025 £
Prepayments | 873
Other debtors | 837
| 1,710

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Trade creditors | 1,582
Taxation and social security | 1,840
Accruals and deferred income | 58,540
Other creditors | 1,341
| 63,303

Cambridge Gardens College Ltd

Notes to the Unaudited Financial Statements for the Period from 15 November 2024 to 31 December 2025

7 | Related party transactions

Summary of transactions with parent

Envol Espace The company’s immediate parent undertaking is Envol Espace, a company incorporated in France. The ultimate controlling party is Envol Espace.
At 31 December 2025, the issued share capital of €1,000 (1,000 shares of €1 each) was unpaid this is equivalent to £836, as represented in other debtors.