Complete Tuition Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—7

Registered number: 10239321

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		71,746		-
Tangible Assets	5		9,529		3,219

			81,275		3,219
CURRENT ASSETS
Stocks		25,450		24,998
Debtors	6	2,611,924		358,601
Cash at bank and in hand		417,897		319,960

		3,055,271		703,559
Creditors: Amounts Falling Due Within One Year	7	(2,058,614 )		(271,793 )

NET CURRENT ASSETS (LIABILITIES)			996,657		431,766

TOTAL ASSETS LESS CURRENT LIABILITIES			1,077,932		434,985

Creditors: Amounts Falling Due After More Than One Year	8		-		(9,073 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,382 )		(805 )

NET ASSETS			1,075,550		425,107

CAPITAL AND RESERVES
Called up share capital	9		5,000		5,000
Income Statement			1,070,550		420,107

SHAREHOLDERS' FUNDS			1,075,550		425,107

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Complete Tuition Ltd

Statement of Financial Position (continued)

As At 30 November 2025

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

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 FRS102 Section 1A - small companies.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr O M Naylor

Director

28/05/2026

The notes on pages 3 to 7 form part of these financial statements.

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Complete Tuition Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Complete Tuition Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10239321 . The registered office is Audrey House, 16-20 Ely Place, London, EC1N 6SN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requirements management to exercise judgement in applying the Company's accounting policies (see note 2).

2.2. Significant judgements and estimations

The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will be, by definition, seldom equal to the related actual results.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered net of Value Added Tax.

Director to consumer sales are recognised on a point of sale basis.

Business to business sales are recognised in full on date of invoice issued due to contractual terms.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

33.33% Straight Line

2.6. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.

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Complete Tuition Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.8. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.9. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

2.10. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2.11. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 63 (2024: 41)

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Complete Tuition Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 December 2024	-
Additions	72,962

As at 30 November 2025	72,962

Amortisation
As at 1 December 2024	-
Provided during the period	1,216

As at 30 November 2025	1,216

Net Book Value
As at 30 November 2025	71,746

As at 1 December 2024	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 December 2024	4,829
Additions	9,101

As at 30 November 2025	13,930

Depreciation
As at 1 December 2024	1,610
Provided during the period	2,791

As at 30 November 2025	4,401

Net Book Value
As at 30 November 2025	9,529

As at 1 December 2024	3,219

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	404,061	163,163
Prepayments and accrued income	29,424	194,167
Other debtors	6,683	-
Net wages	-	910
Directors' loan accounts	-	361
Amounts owed by group undertakings	2,171,756	-

	2,611,924	358,601

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Complete Tuition Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	131,850	11,739
Bank loans and overdrafts	-	1,625
Corporation tax	472,823	135,608
Other taxes and social security	58,177	43,115
VAT	93,192	59,440
Other creditors	9,894	12,733
Accruals and deferred income	75,114	7,533
Amounts owed to group undertakings	1,217,564	-

	2,058,614	271,793

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	-	9,073

9. Share Capital

	2025	2024 as restated
Allotted, called up and fully paid	£	£
5,000 Ordinary Shares of £ 1 each	5,000	-
0 Ordinary A shares of £ 1 each	-	500
0 Ordinary B shares of £ 1 each	-	4,500

	5,000	5,000

On 25 November 2025, 500 Ordinary A shares of £1 each and 4,500 Ordinary B shares of £1 each were redesignated into 5,000 Ordinary shares of £1 each.

10. Pension Commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £41,543 (2024 - £23,617).

Contributions totalling £9,848 (2024 - £6,727) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.

11. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Lewis Wilding	361	-	(361 )	-	-

The loan is interest free and repayable on demand.

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Complete Tuition Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

12. Related Party Transactions

The company has taken advantage of the exemption contained in Section 33 of FRS102 'Related Party Disclosures' from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the company are controlled within the group and the company is included within the group accounts which are publicly available.

13. Ultimate Controlling Party

The company is a wholly owned subsidiary of Helix Holdco 2025 Limited.

The ultimate parent company is Paideia Topco Limited.

The registered office of both companies is Audrey House, 16-20 Ely Place, London, United Kingdom, EC1N 6SN.

The consolidated financial statements of Paideia Topco Limited are available to the public and may be obtained from The Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.

14. Audit Information

The auditor's report on the accounts of Complete Tuition Ltd for the year ended 30 November 2025 was unqualified.

The auditor's report was signed by Rohan Day (Senior Statutory Auditor) for and on behalf of Armstrong Watson Audit Limited , Statutory Auditor.

Armstrong Watson Audit Limited

Number 3 Acorn Business Park

Airedale Business Centre

Skipton

North Yorkshire

BD23 2UE

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