Bonas MacFarlane Tuition Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04125136 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

BONAS MACFARLANE TUITION LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

D R D Wellesley-Wesley

C Bonas

W P R Petty

SECRETARY:

C Bonas

REGISTERED OFFICE:

27 Ursula Street

London

SW11 3DW

REGISTERED NUMBER:

04125136 (England and Wales)

ACCOUNTANTS:

PSP Associates Limited

Chartered Certified Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

FIXED ASSETS

Tangible assets

4

300

375

CURRENT ASSETS

Debtors

5

567,755

208,513

Cash at bank

268,575

306,915

836,330

515,428

CREDITORS

Amounts falling due within one year

6

810,654

253,475

NET CURRENT ASSETS

25,676

261,953

TOTAL ASSETS LESS CURRENT
LIABILITIES

25,976

262,328

CAPITAL AND RESERVES

Called up share capital

7

85

Capital redemption reserve

15

Retained earnings

25,876

262,228

SHAREHOLDERS' FUNDS

25,976

262,328

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

D R D Wellesley-Wesley - Director

1.	STATUTORY INFORMATION

Bonas MacFarlane Tuition Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

3,241

6,938

10,179

DEPRECIATION

At 1 January 2025

3,241

6,563

9,804

Charge for year

-

75

At 31 December 2025

3,241

6,638

9,879

NET BOOK VALUE

At 31 December 2025

-

300

At 31 December 2024

-

375

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

258,921

45,098

Amounts owed by group undertakings

186,123

33,283

Other debtors

122,711

130,132

567,755

208,513

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

21,839

4,871

Amounts owed to group undertakings

60,539

40,000

Taxation and social security

121,683

126,255

Other creditors

606,593

82,349

810,654

253,475

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

85

Ordinary shares

£1

85

8.	ULTIMATE CONTROLLING PARTY

Next Step Education Limited is regarded by the directors as being the company's ultimate controlling company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

PSP Associates Limited

Chartered Certified Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

25 August 2026