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Registered number: 05572704
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FOR THE YEAR ENDED
30 JUNE 2026
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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CONTENTS
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Notes to the financial statements
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
REGISTERED NUMBER:05572704
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BALANCE SHEET
AS AT 30 JUNE 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 2 to 6 form part of these financial statements.
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
ACER International United Kingdom Limited is a private company limited by shares incorporated in England and Wales. The registered office is Column House, London Road, Shrewsbury, Shropshire, SY2 6NN.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.
The financial statements of the company are consolidated in the financial statements of The Australian Council for Educational Research Limited, a company incorporated and registered in Australia. These consolidated financial statements are available from its registered office:
The Australian Council for Educational Research Limited
19 Prospect Hill Road
Camberwell
Victoria
3124
Australia
Following another year of surplus performance, the company is cautiously seeking opportunities for growth over the coming year while maintaining a continued focus on keeping overhead costs low and operating efficiently.
The company has the continued support of The Australian Council for Educational Research Limited, its parent company, and is able to call upon this support if required.
Examination Fees
Revenue is recognised in the period in which examinations are held. Provision is made for postponed or cancelled registrations.
Professional services
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
2.Accounting policies (continued)
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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25% straight line on a monthly basis
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Investments in subsidiaries are valued at cost less provision for impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
2.Accounting policies (continued)
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.
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Reclassification of debtors and creditors
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Certain comparative amounts within debtors and creditors have been reclassified to more appropriately reflect the nature of the underlying balances and to improve consistency and clarity of presentation. Accrued income, prepayments, deferred income and accruals, which were previously included within other debtors and other creditors, have been re-presented under the appropriate headings within the respective notes.
In addition, amounts owed to the parent undertaking, which were previously presented within creditors falling due after more than one year and included within other creditors, have been reclassified to creditors falling due within one year and separately presented as amounts owed to the parent undertaking.
Comparative amounts have been re-presented on a consistent basis. These reclassifications have had no impact on the prior year profit or net assets.
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Judgments in applying accounting policies and key sources of estimation uncertainty
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In the application of the company’s accounting policies, the directors are 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.
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The average monthly number of employees, including directors, during the year was 18 (2025 - 18).
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
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Charge for the year on owned assets
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Investments in subsidiary companies
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ACER INTERNATIONAL UNITED KINGDOM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Other taxation and social security
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Accruals and deferred income
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The ultimate and immediate parent company, in which the company's results are included, is The Australian Council for Educational Research Limited, a company incorporation and registered in Australia.
Copies of the group financial statements may be obtained from:
The Australian Council for Educational Research Limited
19 Prospect Hill Road
Camberwell
Victoria
3124
Australia
The directors do not believe that there was an ultimate controlling party for the period ended 30 June 2026.
The auditor's report on the financial statements for the year ended 30 June 2026 was unqualified.
The audit report was signed on 7 September 2026 by Janice Matthews (Senior statutory auditor) on behalf of Menzies LLP.
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