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Registered number: 14211595
STERNA INTERNATIONAL EDUCATION CONSULTING LTD
Unaudited Financial Statements
For the Period 1 August 2025 to 30 April 2026
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
CH1 2DS
STERNA INTERNATIONAL EDUCATION CONSULTING LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
STERNA INTERNATIONAL EDUCATION CONSULTING LTD
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 14211595

| 30 April 2026 | 31 July 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 547 |
Cash at bank and in hand |  | - |  | 1,917 |
|  | - |  | 2,464 |
Creditors: Amounts Falling Due Within One Year | 5 | (38,759 ) |  | (39,124 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,759 ) |  | (36,660 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,759 ) |  | (36,660 )
NET LIABILITIES |  |  | (38,759 ) |  | (36,660 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (38,760 ) |  | (36,661 )
SHAREHOLDERS' FUNDS |  |  | (38,759) |  | (36,660)

For the period ending 30 April 2026 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 Profit and Loss Account.
On behalf of the board

Mr WEIPING JIN Director
23/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
STERNA INTERNATIONAL EDUCATION CONSULTING LTD
Notes to the Financial Statements
For the Period 1 August 2025 to 30 April 2026
Notes to the Financial Statements
1. General Information
STERNA INTERNATIONAL EDUCATION CONSULTING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14211595 . The registered office is Edinburgh House, Kl.Lg03, Kennington Lane, London, SE11 5DP.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 4)
2 4
Page 2
Page 3
STERNA INTERNATIONAL EDUCATION CONSULTING LTD
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 30 April 2026
4. Debtors

| 30 April 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 547

5. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 38,759 |  | 39,124

6. Share Capital

| 30 April 2026 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Related Party Transactions
At the start of the accounting year, the balance of the director’s loan account owed by the company to director Ihsuan Huang was £36,181.42.
During the year, the company received a loan of £1,299.57 from director Ihsuan Huang.
The company also received a loan of £1,277.86 from director Weiping Jin.
As at the end of the accounting year, the balance of the director’s loan account owed by the company to Ihsuan Huang was £37,480.99, and the balance of the director’s loan account owed by the company to Weiping Jin was £1,277.86.
Page 3