PROFILE EDUCATION HOLDING COMPANY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Company Registration No. 06521921 (England and Wales)
PROFILE EDUCATION HOLDING COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
PROFILE EDUCATION HOLDING COMPANY LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
4
2,925,356
2,925,356
Current assets
Debtors
5
215,000
450,000
Creditors: amounts falling due within one year
6
(1,976,691)
(2,011,691)
Net current liabilities
(1,761,691)
(1,561,691)
Net assets
1,163,665
1,363,665
Capital and reserves
Called up share capital
7
31,658
31,658
Share premium account
1,112,805
1,112,805
Capital redemption reserve
7,914
7,914
Profit and loss reserves
11,288
211,288
Total equity
1,163,665
1,363,665

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 August 2026
Mr D A Hughes
Director
Company registration number 06521921 (England and Wales)
PROFILE EDUCATION HOLDING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Profile Education Holding Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20-24 Gibraltar Row, King Edward Industrial Estate, Liverpool, L3 7HJ.

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. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries 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.

1.3
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.

PROFILE EDUCATION HOLDING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities 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.

1.4
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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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
0
0
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,925,356
2,925,356

Fixed asset investments relate to shares in subsidiary undertakings.

PROFILE EDUCATION HOLDING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
215,000
450,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,976,691
2,011,691
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares 'A' of £1 each
29,755
29,755
29,755
29,755
Ordinary shares 'B' of £1 each
160
160
160
160
Ordinary shares 'C' of £1 each
80
80
80
80
Ordinary shares 'D' of £1 each
80
80
80
80
Ordinary shares 'E' of £1 each
1,583
1,583
1,583
1,583
31,658
31,658
31,658
31,658

The company completed a share capital reorganisation and transition to employee ownership through an Employee Ownership Trust during the prior year. Following the restructuring, the company's issued share capital comprises 31,658 Ordinary A-E shares. A capital redemption reserve of £7,914 arose on the cancellation of shares completed as part of the restructuring.

All shares are fully paid. Except as otherwise provided in the company's Articles of Association, the shares rank pari passu in respect of voting rights, dividends and capital distributions.

8
Financial commitments, guarantees and contingent liabilities

The company is party to an unlimited composite cross guarantee with related companies. The guarantee arrangements are supported by debentures granted by the participating companies. At 30 November 2025, the related companies comprised Lawtons Holding Company Limited, Lawtons Limited, Profile Education Holding Company Limited, Profile Education Limited, Profile Education Property Company Limited and Liberty House Toys Limited.

9
Parent company

The company is wholly owned by an Employee Ownership Trust ("EOT"). The shares are legally held by Profile Group (Trustee) Limited, a company limited by guarantee, which acts as the sole corporate trustee of the EOT.

The trustee holds and manages the shares on behalf of the trust beneficiaries, being eligible employees of the group.

PROFILE EDUCATION HOLDING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
10
Dividends paid and received

During the year the company received dividends from subsidiary undertakings totalling £925,000 (2024: £150,000).

Dividends of £1,125,000 were paid during the year (2024: £1,067,306).

The prior year included a dividend in specie received from Profile Education Limited comprising a freehold property valued at £1,067,306, which was subsequently transferred to Profile Education Property Company Limited as part of the Group's restructuring and transition to employee ownership.

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