Tuition Academy (Maidstone) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08221942

Tuition Academy (Maidstone) Limited

Filleted Unaudited Financial Statements

31 March 2026

Tuition Academy (Maidstone) Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Tuition Academy (Maidstone) Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	7,164	6,277

Current assets

Debtors	6	60,220	74,359
Cash at bank and in hand		9,337	9,483
		--------	--------
		69,557	83,842

Creditors: amounts falling due within one year	7	44,634	61,822
		--------	--------
Net current assets		24,923	22,020
		--------	--------
Total assets less current liabilities		32,087	28,297

Creditors: amounts falling due after more than one year	8	350	3,729

Provisions	1,361	1,193
	--------	--------
Net assets	30,376	23,375
	--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	30,374	23,373
	--------	--------
Shareholder funds	30,376	23,375
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Tuition Academy (Maidstone) Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

Mr K Nano

Director

Company registration number: 08221942

Tuition Academy (Maidstone) Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2025: 11 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 April 2025	8,859	7,424	16,283
Additions	683	2,004	2,687
	-------	-------	--------
At 31 March 2026	9,542	9,428	18,970
	-------	-------	--------
Depreciation
At 1 April 2025	7,774	2,232	10,006
Charge for the year	314	1,486	1,800
	-------	-------	--------
At 31 March 2026	8,088	3,718	11,806
	-------	-------	--------
Carrying amount
At 31 March 2026	1,454	5,710	7,164
	-------	-------	--------
At 31 March 2025	1,085	5,192	6,277
	-------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	3,307	5,932
Amounts owed by group undertakings and undertakings in which the company has a participating interest	47,777	60,177
Other debtors	9,136	8,250
	--------	--------
	60,220	74,359
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	3,531	10,191
Trade creditors	2,288	3,405
Corporation tax	8,132	9,287
Social security and other taxes	5,922	7,307
Other creditors	24,761	31,632
	--------	--------
	44,634	61,822
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	3,729
Other creditors	350	–
	----	-------
	350	3,729
	----	-------

9. Related party transactions

At the year end, the company was owed £47,777 (2025: £60,177) by a group company. At the year end, the company owed £7,288 (2025: £13,086) to the directors.

10. Controlling party

The company’s ultimate parent company is Nanotop Limited a company incorporated in England & Wales. The registered office address is 168 Old Tovil Road, Maidstone, England, ME15 6QQ .