REGISTERED NUMBER: 11571267 (England and Wales)

UNITED EDUCATION SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

P J Pearson

M T Cheriton-Metcalfe

K Stevens

SECRETARY:

J L Flintham

REGISTERED OFFICE:

Unit J The Quays

Burton Waters

Lincoln

Lincolnshire

LN1 2XG

REGISTERED NUMBER:

11571267 (England and Wales)

SENIOR STATUTORY AUDITOR:

Tara Bellamy FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

CURRENT ASSETS

Debtors

4

7,734,765

6,224,463

Cash at bank

1,700,210

26,442

9,434,975

6,250,905

CREDITORS

Amounts falling due within one year

5

3,243,344

2,278,364

NET CURRENT ASSETS

6,191,631

3,972,541

TOTAL ASSETS LESS CURRENT LIABILITIES

6,191,631

3,972,541

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

6,191,630

3,972,540

SHAREHOLDERS' FUNDS

6,191,631

3,972,541

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 21 August 2026 and were signed on its behalf by:

P J Pearson - Director

1.	STATUTORY INFORMATION

United Education Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Changes in accounting estimate

During the year ended 31 January 2026, the company changed its method used for recognising revenue. Previously, annual fee income was recognised evenly over the three academic terms. The revised method recognises annual fee income based on the number of academic days in each term.

The directors consider this to be a change in accounting estimate under UK GAAP and, accordingly, the change has been applied prospectively in the current and future periods.

Had the revised method been applied in the prior year, profit for the year would have increased by £55,384.

Turnover

Turnover is measured at the fair value of the consideration received or receivable. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from education services is recognised on a termly basis, based on the number of academic days provided.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

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.

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 the income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2025 - 34 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,887,468

1,682,429

Amounts owed by group undertakings

5,755,982

4,531,292

Other debtors

91,315

10,742

7,734,765

6,224,463

Amounts owed from group undertakings are unsecured, interest free and repayable on demand.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

70,865

84,708

Amounts owed to group undertakings

1,116,738

616,738

Taxation and social security

976,230

424,009

Other creditors

1,079,511

1,152,909

3,243,344

2,278,364

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

6.	SECURED DEBTS

HSBC UK Bank PLC hold a fixed and floating charge over all assets of the company.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

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

The Report of the Auditors was unqualified.

Tara Bellamy FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9.	CONTINGENT LIABILITIES

The company is a party to a composite cross guarantee given to the HSBC Bank Plc between Manor Homes (Yorkshire) Limited, United Children's Services Limited, United Health Group 2 Limited, Manor Homes Property Company Limited and United Education Services Limited.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. Contributors payable to the company pension scheme are charged to the income statement in the period they related. Contributions outstanding at the year end total £9,651 (2025: £6,923).

11.	ULTIMATE CONTROLLING PARTY