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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Abbey College in Malvern Limited is a private company limited by shares incorporated in England and Wales. The registered office is 251-253 Wells Road, Malvern Wells, Worcestershire, WR14 4JF.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover represents student college fees, net of VAT.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The average monthly number of persons (including directors) employed by the company during the year was:

One of the company's banks has a debenture over the company's assets.

Crystalight Limited

Company under common control

This company has advanced working capital to the related party. At the year end the company was owed £1,735,267 (2024: £1,825,401) by the related party, which is shown in 'other debtors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

Pittville Properties Limited

Company under common control

The related party has provided working capital to this company, which was repaid in full during the year. At the year end the company owed £nil (2024: £9,573) to the related party, which is shown in 'other creditors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

A. D. B. (Malvern) Limited

Company under common control

This company has provided working capital to the related party, which was repaid in full during the year. At the year end the company was owed £nil (2024: £117,802) by the related party, which is shown in 'other debtors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

My Freeholds Limited

Company under common control

This company has provided working capital funding to the related party, which was repaid in full during the year. At the year end the company was owed £nil (2024: £205,691) by the related party, which is shown in 'other debtors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

Shafie Accumulation and Maintenance Trust

Trust in which two of the directors are trustees

In previous periods, the related party made charges on an arms length basis to this company in respect of use of its facilities by this company. At the year end the company owed £98,428 (2024: £98,428) to the related party, which is shown in 'other creditors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

M N Baghbadrani

Director and secretary of the company

During the year, M N Baghbadrani was lent money by the company. At the year end the company was owed £2,500 which is shown in 'other debtors' in these financial statements. This debt was unsecured; no terms of interest have been agreed. The balance has been repaid in full since the end of the year.

Cedarbranch Limited

Company under common control

This company and the related party have, at various times, provided working capital to each other, which was repaid in full during the year. At the year end the company owed £nil (2024: £4,120) to the related party, which is shown in 'other creditors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

Watin UK Limited

Company under common control

This company and the related party have, at various times, provided working capital to each other, which was repaid in full during the year. At the year end the company owed £nil (2024: £128,229) to the related party, which is shown in 'other creditors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.

Malvern Freeholds Limited

Company under common control

In a previous period, this company made a management charge to the related party on an arms length basis, which was repaid in full during the year. At the year end the company was owed £nil (2024: £6,000) by the related party, which is shown in 'other debtors' in these financial statements. This debt is unsecured; no terms of interest or repayment have been agreed.