Contents of the Financial Statements

for the Period Ended 31 August 2026

Directors' report period ended 31 August 2026

The directors present their report with the financial statements of the company for the period ended 31 August 2026

Directors

The directors shown below have held office during the whole of the period from
1 September 2025 to 31 August 2026

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
31 October 2026

And signed on behalf of the board by:
Name: Stephen Butler
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2026

Balance sheet

As at 31 August 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 August 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 is recognised at the fair value of the consideration received or receivable for tuition services provided in the year, and is shown net of VAT (the company is not VAT registered) and sales refunds. Where a parent payment is received in advance for teaching that has not yet taken place at the year end, that amount is excluded from turnover and carried forward as deferred income until the related sessions are delivered. This also arose in FY2024/25, when the company’s previous accountants held back £357 on the same basis, and is material again this year

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives, on the following basis: Computers - 25% straight line

  Other accounting policies

  Accounting convention: These financial statements have been prepared in accordance with FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (‘FRS 102’) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime, consistent with the FY2024/25 accounts. The disclosure requirements of section 1A of FRS 102 have been applied. 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 £. Going concern: At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. Cash and cash equivalents: Cash and cash equivalents include cash in hand and deposits held at call with banks. This year, the company’s Monzo Business account comprises a main account and four sub-accounts (‘Pots’) used to ring-fence funds for savings/the Director’s Loan Account, Corporation Tax, the Accountant’s fee, and (nil balance) general reserves. All are included within cash at bank and in hand, consistent with them all being funds the company can access on demand. Financial instruments: The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments, consistent with FY2024/25. Employee benefits: 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 fixed assets. Where a director incurs additional household costs in working from home for the company, an allowance is recognised as an administrative expense; this year it was credited to the Director’s Loan Account during the year and then paid directly to the directors before the year end, rather than being carried forward as a Director’s Loan Account balance as in FY2024/25.

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	3	2