Exam Centre Birmingham Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10842311

Exam Centre Birmingham Ltd

Filleted Unaudited Financial Statements

30 June 2025

Exam Centre Birmingham Ltd

Financial Statements

Year ended 30 June 2025

Contents	Page

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Exam Centre Birmingham Ltd

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Exam Centre Birmingham Ltd

Year ended 30 June 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 June 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

VAGHELA & CO. (SERVICES) LTD. Chartered Certified Accountants

P.O. Box 10901 Birmingham B1 1ZQ

12 June 2026

Exam Centre Birmingham Ltd

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	7	( 17,029)	( 15,841)
Cash at bank and in hand		154,630	77,239
		---------	--------
		137,601	61,398

Creditors: amounts falling due within one year	8	20,537		11,172
		---------		--------
Net current assets			117,064	50,226
			---------	--------
Total assets less current liabilities			117,064	50,226
			---------	--------
Net assets			117,064	50,226
			---------	--------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		116,964	50,126
		---------	--------
Shareholders funds		117,064	50,226
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

Mr S Sirpal
Director

Company registration number: 10842311

Exam Centre Birmingham Ltd

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 84 Stechford Lane, Birmingham, B8 2AN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

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

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tax on profit/(loss)

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	24,132	–
	--------	----
Tax on profit/(loss)	24,132	–
	--------	----

Reconciliation of tax expense

The tax assessed on the profit/(loss) on ordinary activities for the year is the same as (2024: the same as) the standard rate of corporation tax in the UK of 25 % (2024: 19 %).

	2025	2024
	£	£
Profit/(loss) on ordinary activities before taxation	108,970	( 12,443)
	---------	--------
Profit/(loss) on ordinary activities by rate of tax	24,132	–
	---------	--------

6. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	18,000	30,000
	--------	--------

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	( 17,029)	( 17,029)
Other debtors	–	1,188
	--------	--------
	( 17,029)	( 15,841)
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	29,257	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	( 87,966)	( 40,979)
Corporation tax	23,072	4,098
Other creditors	56,174	48,053
	--------	--------
	20,537	11,172
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Director's advances, credits and guarantees

During the period transactions took place between the directors and the company. At the period end the director was owed £321(£1,185 - 2024db). The loan is interest free but repayable on demand.

11. Related party transactions

Included within creditors is an amount of £17,029 (£17,029cr-2024) due to English, Maths, Science Tuition Centre Limited, an associated Company, the directors and shareholders are common for both companies. The loan is interest free and for an indefinite period, however it is repayable on demand. Included within debtors is an amount due of £87,966 (2024-£40,978dr) due to Science Academy Ltd, an associated Company, the directors and shareholders are common for both companies. The loan is interest free and for an idefinite period, however it is repayable on demand.