Company registration number 06901963 (England and Wales)
ASTEX EDUCATIONAL ADVISORS UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ASTEX EDUCATIONAL ADVISORS UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ASTEX EDUCATIONAL ADVISORS UK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
34,700
34,700
Current assets
Debtors
6
5,420
6,730
Cash at bank and in hand
51,432
15,263
56,852
21,993
Creditors: amounts falling due within one year
7
(69,637)
(72,940)
Net current liabilities
(12,785)
(50,947)
Net assets/(liabilities)
21,915
(16,247)
Capital and reserves
Called up share capital
40
40
Profit and loss reserves
21,875
(16,287)
Total equity
21,915
(16,247)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 July 2026 and are signed on its behalf by:
Mr Inigo Alvarez-Valdes Y Florez De Quinones
Director
Company registration number 06901963 (England and Wales)
ASTEX EDUCATIONAL ADVISORS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Astex Educational Advisors UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Carnac Place, Cams Hall Estate, Fareham, Hampshire, United Kingdom, PO16 8UY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ASTEX EDUCATIONAL ADVISORS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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 liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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

Basic financial assets, which include debtors and cash and bank balances, are 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial 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 constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ASTEX EDUCATIONAL ADVISORS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
34,700
34,700
5
Associates

Details of the company's associates at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Lines Language Limited
England
Ordinary
50.00
ASTEX EDUCATIONAL ADVISORS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
-
0
1,310
Other debtors
5,420
5,420
5,420
6,730
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
54,913
56,223
Taxation and social security
12,058
12,663
Other creditors
2,666
4,054
69,637
72,940
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
Amounts due to related parties
£
£
Other related parties
54,913
56,223
2025
2024
Amounts due from related parties
£
£
Other related parties
-
1,310
9
Directors' transactions
Description
% Rate
Opening balance
Closing balance
£
£
Directors' Loan Account
-
4,060
4,060
4,060
4,060
2025-12-31 2025-01-01 false false false 30 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Inigo Alvarez-Valdes Y Florez De Quinones Mr Vicente Alvarez-Valdes Y Florez De Quinones St James Secretaries Limited 06901963 2025-01-01 2025-12-31 06901963 2025-12-31 06901963 2024-12-31 06901963 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 06901963 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06901963 core:WithinOneYear 2025-12-31 06901963 core:WithinOneYear 2024-12-31 06901963 core:CurrentFinancialInstruments 2025-12-31 06901963 core:CurrentFinancialInstruments 2024-12-31 06901963 core:ShareCapital 2025-12-31 06901963 core:ShareCapital 2024-12-31 06901963 core:RetainedEarningsAccumulatedLosses 2025-12-31 06901963 core:RetainedEarningsAccumulatedLosses 2024-12-31 06901963 bus:Director1 2025-01-01 2025-12-31 06901963 2024-01-01 2024-12-31 06901963 core:Associate1 2025-01-01 2025-12-31 06901963 core:Associate1 1 2025-01-01 2025-12-31 06901963 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06901963 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06901963 bus:FRS102 2025-01-01 2025-12-31 06901963 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06901963 bus:Director2 2025-01-01 2025-12-31 06901963 bus:CompanySecretary1 2025-01-01 2025-12-31 06901963 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP