ACCOUNTS - Final Accounts preparation



	The Educe Group UK Ltd













	Audited financial statements

	For the year ended 31 December 2025

	Registered number: 09897682


The Educe Group UK Ltd - Registered number: 09897682

Statement of financial position

As at 31 December 2025

	2025	2025	2024	2024
Note	£	£	£	£


Current assets
Debtors: amounts falling due within one year	4	96,533		162,694
Cash at bank and in hand		575,009		585,552
		671,542		748,246
Creditors: amounts falling due within one year	5	(97,218)		(311,412)
Net current assets			574,324		436,834
Total assets less current liabilities			574,324		436,834

Net assets			574,324		436,834

Capital and reserves
Share capital	100	100
Profit and loss account	574,224	436,734
	574,324	436,834

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved on and authorised for issue by the board and were signed on its behalf by:

C Kauffunger

Director

Date: 6 July 2026

The notes on pages 2 to 6 form part of these financial statements.

Page 1


The Educe Group UK Ltd

Notes to the financial statements

For the year ended 31 December 2025

1.	General information

The company is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. The registered number is 09897682.

The only group of undertakings for which consolidated group accounts, which include the company, have been drawn up is headed by The Educe Group, Inc. The Educe Group, Inc is a company registered in the United States of America.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

Page 2


The Educe Group UK Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

Page 3


The Educe Group UK Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.6

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and

∙Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors.

Employees

The average monthly number of employees during the year was 4 (2024 - 4).

Page 4


The Educe Group UK Ltd

Notes to the financial statements

For the year ended 31 December 2025

Debtors

					2025	2024
					£	£


Trade debtors	63,926	140,827
Amounts owed by group undertakings	7,642	-
Prepayments	24,411	20,221
Deferred taxation	554	1,646
	96,533	162,694

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	375	375
Amounts owed to group undertakings	-	151,071
Corporation tax	44,528	92,707
Other taxation and social security	4,896	25,021
Accruals and deferred income	47,419	42,238
	97,218	311,412

6.	Contingent liabilities

The company had no contingent liabilities at 31 December 2025 or 31 December 2024.

7.	Capital commitments
	The company had no capital commitments at 31 December 2025 or 31 December 2024.

8.	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £11,408 (2024: £17,581). Contributions totaling £1,862 (2024: £2,211) were payable to the fund at 31 December 2025.

Page 5


The Educe Group UK Ltd

Notes to the financial statements

For the year ended 31 December 2025

9.	Controlling party

The ultimate controlling party during the year ended 31 December 2025 was C Kauffunger, by virtue of his controlling interest in the issued share capital of the parent company.

The smallest and largest group for which consolidated financial statements are prepared, which include the company, is The Educe Group, Inc. Its registered office is 4550 Montgomery Avenue, Suite 980, Bethesda, MD 20814, United States of America.

10.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 6 July 2026 by Claire Watkins (Senior statutory auditor) on behalf of Buzzacott Audit LLP.

Page 6