REGISTERED NUMBER: 03528553 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ENGLISH IN ACTION LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr M J Turner

Mr N Barnes

Mr M S A El-Mahrouki

Mrs S Evans

Mrs Z Creed

REGISTERED OFFICE:

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

REGISTERED NUMBER:

03528553 (England and Wales)

ACCOUNTANTS:

Ackland Webb Ltd

Chartered Certified Accountants

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,686

4,056

1,686

4,056

CURRENT ASSETS

Debtors

6

219,391

239,235

Cash at bank and in hand

92,074

120,149

311,465

359,384

CREDITORS

Amounts falling due within one year

7

(216,494

)

(247,889

)

NET CURRENT ASSETS

94,971

111,495

TOTAL ASSETS LESS CURRENT LIABILITIES

96,657

115,551

CREDITORS

Amounts falling due after more than one year

8

-

(31,500

)

NET ASSETS

96,657

84,051

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

96,655

84,049

96,657

84,051

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

Mr M J Turner - Director

Mr N Barnes - Director

1.	STATUTORY INFORMATION

English In Action 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 directors have assessed the company's ability to continue as a going concern with particular reference to the budget, cashflow and future bookings. The directors believe the company have sufficient funds to meet debts as they fall due for at least the next 12 months.

As a result of the above, the directors consider that the going concern basis is appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

7,492

AMORTISATION

At 1 January 2025

and 31 December 2025

7,492

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

47,870

DEPRECIATION

At 1 January 2025

43,814

Charge for year

2,370

At 31 December 2025

46,184

NET BOOK VALUE

At 31 December 2025

1,686

At 31 December 2024

4,056

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

348

17,535

Amounts owed by group undertakings

150,274

148,477

Other debtors

11,442

11,829

162,064

177,841

Amounts falling due after more than one year:

Other debtors

57,327

61,394

Aggregate amounts

219,391

239,235

Deferred tax asset

31.12.25

31.12.24

£

£

Accelerated capital allowances

(320

)

(1,014

)

Tax losses carried forward

57,647

62,408

57,327

61,394

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

70,058

72,770

Client payments in advance

91,714

114,130

Trade creditors

11,433

27,274

Taxation and social security

18,192

14,196

Other creditors

25,097

19,519

216,494

247,889

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

31,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

31,500

73,500

There is a fixed and floating charge in the way of a debenture held against the assets of the company.

10.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £150,274 (2024: £148,477) by the parent company.

11.	ULTIMATE CONTROLLING PARTY

EIA Partnership Limited is the parent company.