Company registration number 09853169 (England and Wales)
INTERNATIONAL VILLAGE EDUCATION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
INTERNATIONAL VILLAGE EDUCATION LIMITED
COMPANY INFORMATION
Directors
Mrs S Sturdy
Dr D Sturdy
Company number
09853169
Registered office
Wotton House
Horton Road
Gloucester
GL1 3PT
Accountants
Xeinadin South Wales & West Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT
INTERNATIONAL VILLAGE EDUCATION LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
INTERNATIONAL VILLAGE EDUCATION LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INTERNATIONAL VILLAGE EDUCATION LIMITED FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of International Village Education Limited for the year ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of International Village Education Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of International Village Education Limited and state those matters that we have agreed to state to the b oard of d irectors of International Village Education Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Village Education Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that International Village Education Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of International Village Education Limited. You consider that International Village Education Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of International Village Education Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin South Wales & West Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT
5 August 2026
INTERNATIONAL VILLAGE EDUCATION LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,152,251
2,160,373
Investments
4
10
-
0
2,152,261
2,160,373
Current assets
Debtors
5
519,645
358,894
Cash at bank and in hand
239
13,188
519,884
372,082
Creditors: amounts falling due within one year
6
(1,423,327)
(1,736,982)
Net current liabilities
(903,443)
(1,364,900)
Total assets less current liabilities
1,248,818
795,473
Creditors: amounts falling due after more than one year
7
(1,276,382)
(1,327,832)
Net liabilities
(27,564)
(532,359)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(27,566)
(532,361)
Total equity
(27,564)
(532,359)

The notes on pages 4 to 7 form part of these financial statements.

INTERNATIONAL VILLAGE EDUCATION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 3 -

For the financial year ended 31 August 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 5 August 2026 and are signed on its behalf by:
Dr D Sturdy
Director
Company registration number 09853169 (England and Wales)
INTERNATIONAL VILLAGE EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

International Village Education Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wotton House, Horton Road, Gloucester, GL1 3PT.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Improvements
15% on cost
Plant and equipment
15 years on cost
Computers
33% on cost
Motor vehicles
25% reducing balance
1.5
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.

INTERNATIONAL VILLAGE EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -

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.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
43
42
INTERNATIONAL VILLAGE EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
3
Tangible fixed assets
Freehold land and buildings
Improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 September 2024
2,107,299
66,770
26,757
45,045
-
0
2,245,871
Additions
-
0
-
0
-
0
-
0
7,794
7,794
At 31 August 2025
2,107,299
66,770
26,757
45,045
7,794
2,253,665
Depreciation and impairment
At 1 September 2024
-
0
25,529
17,939
42,030
-
0
85,498
Depreciation charged in the year
-
0
9,257
1,784
2,926
1,949
15,916
At 31 August 2025
-
0
34,786
19,723
44,956
1,949
101,414
Carrying amount
At 31 August 2025
2,107,299
31,984
7,034
89
5,845
2,152,251
At 31 August 2024
2,107,299
41,241
8,818
3,015
-
0
2,160,373
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
10
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 September 2024
-
Additions
10
At 31 August 2025
10
Carrying amount
At 31 August 2025
10
At 31 August 2024
-
INTERNATIONAL VILLAGE EDUCATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
183,037
51,338
Other debtors
336,608
307,556
519,645
358,894
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
100,608
57,419
Trade creditors
118,071
15,156
Taxation and social security
145,700
13,949
Other creditors
1,058,948
1,650,458
1,423,327
1,736,982
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
423,673
470,209
Other creditors
852,709
857,623
1,276,382
1,327,832
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