REGISTERED NUMBER: 13111416 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

GoStudent Ltd.

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

12,255,010

11,294,847

Cash at bank

130,201

246,118

12,385,211

11,540,965

CREDITORS

Amounts falling due within one year

5

(11,594,398

)

(10,756,971

)

NET CURRENT ASSETS

790,813

783,994

TOTAL ASSETS LESS CURRENT LIABILITIES

790,813

783,994

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

790,812

783,993

SHAREHOLDERS' FUNDS

790,813

783,994

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

F Ohswald - Director

1.	STATUTORY INFORMATION

GoStudent Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13111416

Registered office:

2 Eastbourne Terrace

London

W2 6LG

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year. Turnover on the supply of services is recongised on the date when the services are completed.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Monetary assets and liabilities in currencies other than the operating currency in which the financial statements are presented ("accounting currency"), after the initial entry, are recorded at the spot exchange rate at the end of the period. The consequent exchange gains or losses are stated on the Profit and Loss Account in item "exchange gains and losses" and any net gain which contributes to the result for the period is set aside in a specific reserve which is non-distributable until realisation.

Non-monetary assets and liabilities in currencies other than the accounting currency are recorded at the exchange rate at the moment of their purchase. If the exchange rate at the end of the financial period is significantly different to the rate at the purchase date, the exchange difference is one of the elements considered in calculating the value which may be recorded on the Balance Sheet for the individual non-monetary assets. In the case, any exchange differences (positive or negative) contribute to determining the recoverable value.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 43 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related parties

12,185,454

11,181,156

Other debtors

69,556

113,691

12,255,010

11,294,847

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,462

74

Amounts owed to related parties

11,500,415

10,680,976

Taxation and social security

34,697

45,128

Other creditors

44,824

30,793

11,594,398

10,756,971

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jennifer Cessini FCCA (Senior Statutory Auditor)

for and on behalf of Gravita Essex Limited

7.	OTHER FINANCIAL COMMITMENTS

As at 31 December 2025, the company had annual commitments under non-cancellable operating leases totalling £41,200 (2024 : £146,880)

8.	RELATED PARTY DISCLOSURES

GoStudent Ltd. has taken advantage of the exemptions conferred by Section 33 and has not disclosed related party transactions for wholly owned companies within the group.

9.	POST BALANCE SHEET EVENTS

There were no post balance sheet events.

10.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking of GoStudent Ltd. is GoStudent Online Tutoring GmbH, a company incorporated in Austria. The address is Ernst Melchior-Gasse 20, 6. OG 1020 Wien. The consolidated financial statements are not available on the public domain. .