REGISTERED NUMBER: 10899590 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Education International Cooperation UK

Consulting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R Jin

L Huang

REGISTERED OFFICE:

Peter House

Oxford Street

Manchester

M1 5AN

REGISTERED NUMBER:

10899590 (England and Wales)

AUDITORS:

Shinewing Wilson Accountancy Limited

Chartered Certified Accountants

and Statutory Auditors

9 St Clare Street

London

EC3N 1LQ

FIXED ASSETS

Tangible assets

4

19,216

12,224

CURRENT ASSETS

Debtors

5

938,825

963,298

Cash at bank

364,305

177,305

1,303,130

1,140,603

CREDITORS

Amounts falling due within one year

6

2,154,192

1,737,621

NET CURRENT LIABILITIES

(851,062

)

(597,018

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(831,846

)

(584,794

)

PROVISIONS FOR LIABILITIES

4,478

-

NET LIABILITIES

(836,324

)

(584,794

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(836,424

)

(584,894

)

(836,324

)

(584,794

)

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

L Huang - Director

1.	STATUTORY INFORMATION

Education International Cooperation UK Consulting 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.

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

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.

Going concern

The company has net current liabilities of £851K (2024: £597K) and net liabilities of £836K (2024: £585K) mainly due to the amounts owed to group undertakings of £1.5M, which the group undertakings will not seek the repayment of debts until the company is in the position to do so. Furthermore, the immediate parent company, Education International Cooperation (EIC) Group Limited (HK), has provided written confirmation of its intention to support the company for 12 months from the date of signing of these financial statements. Based on these the directors consider that the company has adequate resources to continue its operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Comparative figures

Certain comparative figures have been restated where necessary to conform with current period presentation.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for services rendered, stated net of discounts. The company recognises revenue when the amount of revenue can be reliably measured; when it is probable that future economic benefits will flow to the entity; and when specific criteria have been met for each of the company's activities, as described below.

(i) Counselling service fee from students is recognised when: (1) the company provides the information of overseas education institutions to students and helps them obtain an admission acceptance offer successfully; (2) the company helps students successfully obtain the relevant student visa in the respective country and; (3) the company renders education advisory services;

(ii) Marketing income from educational institutions is recognised upon the services provided.

(iii) Sales of services: revenue is recognised in the accounting period in which the services are rendered when the outcome of contract can be estimated reliably. The service sales are recognised upon the services provided.

(iv) Consultancy service: EIC UK promote the trademarks on behalf of EIC HK, and EIC HK will compensate EIC UK based on its cost of the agreed services above with 6.69% mark up.

Tangible fixed assets

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

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

Fixtures, fittings and equipment - 20.00% - 33.33% on cost

Financial instruments

The company has chosen to adopt the Sections 11 of FRS 102 in respect of financial instruments.

Financial assets

Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Financial instruments issued by the company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.

The company's ordinary shares are classified as equity instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leasing commitments: company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

21,020

Additions

12,341

At 31 August 2025

33,361

DEPRECIATION

At 1 September 2024

8,796

Charge for year

5,349

At 31 August 2025

14,145

NET BOOK VALUE

At 31 August 2025

19,216

At 31 August 2024

12,224

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

95

Amounts owed by group undertakings

896,082

912,290

Other debtors

42,743

50,913

938,825

963,298

Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Deferred income

500,662

320,340

Trade creditors

8,334

7,009

Amounts owed to group undertakings

1,494,719

1,322,092

Taxation and social security

49,815

41,115

Other creditors

100,662

47,065

2,154,192

1,737,621

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

14,306

-

Between one and five years

19,323

-

33,629

-

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nijendra Dhungana FCCA (Senior Statutory Auditor)

for and on behalf of Shinewing Wilson Accountancy Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Education International Cooperation (EIC) Group Limited, a company incorporated and registered in Hong Kong.

The only group in which the results of the company are consolidated is that headed by Education International Cooperation (EIC) Group Limited. Copies of parent company's accounts can be obtained from:

Education International Cooperation (EIC) Group Limited Unit 1006, Level 10, Everglory Centre, 1B Kimberley Street, Tsim Sha Tsui, Kowloon, Hong Kong, P R Of China

There is no ultimate controlling party.