Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet

As at 31 January 2026

The notes form part of these financial statements

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises tuition fees and other income from educational services, measured at the fair value of the consideration received or receivable, net of discounts. Tuition fees are recognised in the period in which the tuition is provided. Fees earned but not yet received at the year end are included in debtors as accrued income, to the extent they are recoverable; a provision is made where recovery is doubtful. Fees received in advance for periods after the year end are deferred and shown within creditors. Income from other activities (such as trips, events and hire of premises) is recognised when the related service is delivered.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery - 20% Straight Line Fixtures & Fittings - 20% Straight Line Computer Equipment - 20% Straight Line

  Other accounting policies

  Grants and donations are recognised as income when received. Where a grant must be used within a specified period or for specified activities, it is recognised over the period in which the related activities are carried out; any amount received that relates to periods after the year end, or whose conditions have not yet been met, is deferred and shown within creditors.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	25	24