Didac Schools Ltd - Filleted accounts

Registered number

03691172

Didac Schools Ltd

Filleted Accounts

31 December 2025

Didac Schools Ltd
Registered number:		03691172
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		5,524			11,381

Current assets
Debtors	5	17,322			5,718
Cash at bank and in hand		288,107			94,367
		305,429			100,085

Creditors: amounts falling due within one year	6	(307,735)			(109,173)

Net current liabilities			(2,306)			(9,088)

Total assets less current liabilities			3,218			2,293

Creditors: amounts falling due after more than one year	7		(3,210)			(2,293)



Net assets			8			-

Capital and reserves
Profit and loss account			8			-

Shareholder's funds			8			-

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S A Leuenberger
Director
Approved by the board on 22 May 2026

Didac Schools Ltd
Notes to the Accounts
for the period from 1 August 2024 to 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the value of reimbursements for work carried out on behalf an associated company, Didac Schulen AG.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.



	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Guarantee

	The two members of the company have agreed to contribute a sum not exceeding £1 each to the assets of the company in the event of a winding up.


3	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	12		12


4	Tangible fixed assets
				Motor vehicles
£
	Cost
	At 1 August 2024			25,859
	At 31 December 2025			25,859

	Depreciation
	At 1 August 2024			14,478
	Charge for the period			5,857
	At 31 December 2025			20,335

	Net book value
	At 31 December 2025			5,524
	At 31 July 2024			11,381


5	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	-		5,718
	Current account End school trip	9,825		-
	Current account Exams Eastbourne	7,497		-
		17,322		5,718


6	Creditors: amounts falling due within one year	2025		2024
£			£

	Current account Didac Schulen AG	305,332		102,485
	Taxation and social security costs	403		3,426
	Other creditors	2,000		3,262
		307,735		109,173


7	Creditors: amounts falling due after one year	2025		2024
£			£

	Accruals	3,210		2,293




8	Other information

	Didac Schools Ltd is a private company limited by guarantee and incorporated in England. Its registered office is:
	16 Trinity Trees
	Eastbourne
	East Susses
	BN21 3LA