REGISTERED NUMBER: 04826850 (England and Wales)

4EVER LEARNING (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr J Rosen

A P Rosen

REGISTERED OFFICE:

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

REGISTERED NUMBER:

04826850 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Intangible assets

4

26,430

29,373

Tangible assets

5

2,998

4,118

29,428

33,491

CURRENT ASSETS

Debtors

6

2,278

1,832

Cash at bank

31,982

38,197

34,260

40,029

CREDITORS

Amounts falling due within one year

7

216,690

231,728

NET CURRENT LIABILITIES

(182,430

)

(191,699

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(153,002

)

(158,208

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(153,003

)

(158,209

)

SHAREHOLDERS' FUNDS

(153,002

)

(158,208

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 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 23 May 2026 and were signed on its behalf by:

A P Rosen - Director

1.	STATUTORY INFORMATION

4Ever Learning (UK) 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.

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.

The company made a profit of £5,632 (2023: £2.826) for the year and at the year end, it had net current liabilities of £189,809 (2023: £204,052)and net liabilities of £156.318 (2023: £161,950). However the company has cash in the bank and the parent company is providing the company with financial support, which the director anticipates will continue for the foreseeable future. On this basis the financial statements have been prepared on a going concern basis.

Turnover

Turnover represents net invoiced services, excluding value added tax.

Revenue is recognised when the service for the period has been provided.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Website is being amortised evenly over its estimated useful life of three years.

Intangible assets

Amortisation is provided at the following annual rate in order to write off the intangible asset of the website and patents over their estimated useful life.

Websites - 33% on cost

Patents - 20% on cost

Tangible fixed assets

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

Computer equipment

-

33% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

275,075

Additions

16,253

At 31 July 2025

291,328

AMORTISATION

At 1 August 2024

245,702

Charge for year

19,196

At 31 July 2025

264,898

NET BOOK VALUE

At 31 July 2025

26,430

At 31 July 2024

29,373

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

4,020

10,195

14,215

DEPRECIATION

At 1 August 2024

1,005

9,092

10,097

Charge for year

603

517

1,120

At 31 July 2025

1,608

9,609

11,217

NET BOOK VALUE

At 31 July 2025

2,412

586

2,998

At 31 July 2024

3,015

1,103

4,118

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other Debtors

2,278

1,832

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,645

13,108

Amounts owed to parent undertaking

117,572

117,572

Social security and other taxes

473

853

VAT

3,346

4,319

Other creditors

13,344

11,617

Directors' current accounts

69,560

75,560

Accruals and deferred income

2,750

8,699

216,690

231,728

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

The loan due to the parent company is interest free and repayable on demand.