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Registered number: 06464163
Not Going To Uni Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
HJO Tax Consultancy
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Not Going To Uni Limited for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Not Going To Uni Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Not Going To Uni Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Not Going To Uni Limited and state those matters that we have agreed to state to the directors of Not Going To Uni Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Not Going To Uni Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Not Going To Uni Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Not Going To Uni Limited . You consider that Not Going To Uni Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Not Going To Uni Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
30/05/2026
HJO Tax Consultancy
Chartered Certified Accountant
100 Wulfstan Way
Cambridge
CB1 8QJ
Page 1
Page 2
Statement of Financial Position
Registered number: 06464163
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 31,937 11,688
Tangible Assets 5 2,429 31,934
34,366 43,622
CURRENT ASSETS
Debtors 6 535,709 527,010
Cash at bank and in hand 15,652 74,880
551,361 601,890
Creditors: Amounts Falling Due Within One Year 7 (347,365 ) (356,734 )
NET CURRENT ASSETS (LIABILITIES) 203,996 245,156
TOTAL ASSETS LESS CURRENT LIABILITIES 238,362 288,778
Creditors: Amounts Falling Due After More Than One Year 8 (8,334 ) (32,101 )
NET ASSETS 230,028 256,677
CAPITAL AND RESERVES
Called up share capital 9 300 300
Share premium account 11,902 11,902
Income Statement 217,826 244,475
SHAREHOLDERS' FUNDS 230,028 256,677
Page 2
Page 3
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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.
On behalf of the board
Mr Sean Allison
Director
30/05/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Not Going To Uni Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06464163 . The registered office is Willowdene, Barneshall Avenue, Worcester, WR5 3EU.
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.
2.2. Turnover
Turnover is recognised when the service is provided. Therefore, invoiced amounts are recognised over the course of the sales contract. Turnover represents the net recognised sales, excluding value added tax.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation amd any accumulated impairment losses.

Website development costs incurred prior to 1 September 2014 have been fully amortised. Costs since that date have been expensed as incurred.
2.4. 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:
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 13)
9 13
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 September 2024 430,305
Additions 26,032
As at 31 August 2025 456,337
Amortisation
As at 1 September 2024 418,617
Provided during the period 5,783
As at 31 August 2025 424,400
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 August 2025 31,937
As at 1 September 2024 11,688
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 28,520 25,995 7,925 86,423 148,863
Disposals (26,892 ) (25,995 ) - - (52,887 )
As at 31 August 2025 1,628 - 7,925 86,423 95,976
Depreciation
As at 1 September 2024 11,862 13,073 7,925 84,069 116,929
Provided during the period 3,911 3,524 - 902 8,337
Disposals (15,122 ) (16,597 ) - - (31,719 )
As at 31 August 2025 651 - 7,925 84,971 93,547
Net Book Value
As at 31 August 2025 977 - - 1,452 2,429
As at 1 September 2024 16,658 12,922 - 2,354 31,934
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 77,190 63,155
Prepayments and accrued income 1,192 6,528
Other debtors 5,022 5,022
83,404 74,705
Due after more than one year
Amounts owed by group undertakings 452,305 452,305
535,709 527,010
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,595 29,974
Other taxes and social security 11,143 15,181
VAT 21,691 8,000
Other creditors 46,825 69,757
Short term loan 95,000 -
Deferred income 162,111 233,822
347,365 356,734
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,334 18,334
Other loans - 13,767
8,334 32,101
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 6