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2025-12-31-accounts

27/04/2026

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English UK Limited

Annual Report and Consolidated Financial Statements

31 December 2025

Company Limited by Guarantee Registration Number 05120951 (England and Wales)

Charity Registration Number 1108792

Contents

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Reports

Reports Reports
Reference and administrative information 1
Chair’s statement 2
Trustees’ report 4
Independent auditor’s report 22
Financial statements
Consolidated statement of
financial activities 27
Consolidated balance sheet 28
Charity statement of financial position 29
Consolidated statement of cash flows 30
Principal accounting policies 31
Notes to the financial statements 35
The following pages do not form part of the
statutory financial statements:
Charity income and expenditure
account 44-45

English UK Limited

Reference and administrative information

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Trustees S Doherty (Chair)
M Doody
F Dunlop
S Fordham (resigned 15 May 2025)
J Fox (appointed 15 May 2025)
F Giacomini (resigned 15 May 2025)
N Harris
J Herbertson
S McGee (appointed 15 May 2025)
V Paterson
T Percival (appointed 15 May 2025)
J Quinn
F Quraishi
M Rendell (resigned 15 May 2025)
Executive Team
Chief Executive Officer J Gray
Director of Membership H Japes
Marketing Communications Director A Wright
Company Secretary N Felip Puignou
Principal office Flag House
47 Brunswick Court
London
SE1 3LH
Company registration number 05120951
Charity registration number 1108792
Auditor Buzzacott Audit LLP
130 Wood Street
London
EC2V 6DL
Banker National Westminster Bank plc
PO Box 2354
65 Piccadilly
London
W1A 2PP

English UK Limited 1

Chair’s statement Year to 31 December 2025

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The chair presents her statement for the year.

English UK exists to support and represent the UK’s accredited English Language Teaching (ELT) centres, help them thrive and to transform the lives of English language students through learning and intercultural understanding.

Our mission is to harness the collective energy of our membership to champion and advance UK ELT. We lead, represent and support our membership community to achieve its full potential. We work for and with our members – all accredited teaching centres – to help them to be the best they can, improve their operating environment and ensure they succeed in a global industry.

In the UK, we:

Internationally, we:

We aspire to make UK ELT an even better place to study and work for everyone, now and in the future. We lead on improving the diversity, inclusivity and environmental impact of our industry.

Our shared values are community, integrity, inclusivity, responsibility and sustainability.

In many ways 2025 has been a challenging and difficult year. We have supported members to deal with headwinds caused by a maturing industry and global uncertainty. There have been disappointing trading figures, more teaching centre closures and the senseless murder of a student in Cambridge.

English UK has worked tirelessly to support members and the industry, fulfilling current strategic aims, reacting to challenges and creating new plans and strategy.

English UK Limited 2

Chair’s statement Year to 31 December 2025

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Ways in which we fulfilled our five strategic aims include:

Strong, growing community – we ran a successful members’ conference and parliamentary reception, significantly improved engagement with our social media accounts, welcomed a new English UK subgroup, and started work on our long-awaited new website.

Influence UK policy – we published our first economic impact report for a decade, delivering new benchmarks for our industry, showing its value and potential value, and using that to inform our new position paper and campaigning. We attracted a record number of parliamentarians to our reception in the House of Commons and achieved three of our six policy recommendations.

Sector recovery – our first StudyWorld outside London, in Manchester, was a popular and commercial success and together with the rest of that suite of events was accessible to members at all price points. We also planned and launched a new event StudyWorld Abu Dhabi, but this was cancelled due to the current geopolitical tension in the Middle East. Additional statistics were provided to members in the Economic Impact report and the Q4 forecast, and a record proportion of members participated in Quarterly Intelligence Cohort (QUIC).

Sector capacity – we have successfully launched the new AccessTEFL qualification and more than 700 have taken the free online Activity Leaders course. We ran a very popular AI event in response to demand, continued our suite of events, training and qualifications, and have been in discussions about use of university accommodation.

Strides towards sustainability – we have been working on a social responsibility plan for launch in 2026.

We worked hard to support members and around 250 ELT students through a significant number of unexpected teaching centre closures. We worked to find new courses and in some cases accommodation for displaced students, attempting to minimise any reputational damage to the UK industry.

We are moving towards a new strategy focused on industry and association growth, but our values and drivers remain constant. We will continue to use information and agility to overcome UK ELT’s challenges and keep transforming lives through learning and intercultural understanding.

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Shoko Doherty
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Chair

Date: 27 April 2026

English UK Limited 3

Trustees’ report Year to 31 December 2025

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The trustees present their annual report together with the audited financial statements of the Group and Charity for the year 1 January 2025 to 31 December 2025. English UK wholly owns the £1 issued share capital of English UK Enterprises Limited (Company No. 05200973), which carries out the charity’s commercial operations.

The annual report serves the purposes of both a Trustees’ report and a directors’ report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The reference and administrative information set out on page 1 forms part of this report.

Governance, structure and management

Constitution

English UK is a company limited by guarantee (Company No. 05120951) and a registered charity (Charity No. 1108792). The company was incorporated on 6 May 2004 and its governing documents are the Memorandum and Articles of Association. The company registered as a charity with the Charity Commission on 1 April 2005.

Trustees

The Trustees of the charity constitute directors of the company for the purposes of company law. This report is also a directors’ report as required by the Companies Act 2006. The Articles provide for a maximum of 12 directors, elected by the representatives of member centres in a ballot.

The following Trustees have served throughout the year to 31 December 2025, and to the date of signing this report, except as shown:

Trustees Appointed/resigned S Doherty (Chair) M Doody F Dunlop S Fordham Resigned 15 May 2025 J Fox Appointed 15 May 2025 F Giacomini Resigned 15 May 2025 N Harris J Herbertson S McGee Appointed 15 May 2025 V Paterson T Percival Appointed 15 May 2025 J Quinn F Quraishi M Rendell Resigned 15 May 2025

English UK Limited 4

Trustees’ report Year to 31 December 2025

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The Board of Trustees is recruited from the representatives of member centres by open election. The Chair and the Vice-Chair are appointed by the Board from among its number. Since board members have almost always been the representatives of member centres for a significant number of years and are therefore familiar with the sector and current issues, induction after a board election focuses on their role and responsibilities as trustees and directors, and an update on the charity’s strategy, policies and current issues.

Trustees are elected by the member centres. Trustees’ terms of appointment are for a period of three years at the end of which they may offer themselves for re-election. A maximum term of six years (save for the Chair which is nine years) is stipulated in the governing documents. The board consists of a maximum of 12 members.

The Board of Trustees met six times in 2025, including a strategic meeting in December focused on developing the new strategic plan for 2026-2030 (2024 – five).

Subsidiary companies

English UK wholly owns the £1 issued share capital of English UK Enterprises Limited (Company No. 05200973), which carries out the charity’s commercial operations. The Board of English UK Enterprises Limited is appointed by the Board of Trustees of the charity and gives guidance to staff on commercial activities, primarily through the CEO.

National and Regional Sub-Groups and Special Interest Groups

These operate under a short constitution approved by the Board and their activities are controlled by their local committee, which is elected from among the members in that part of the UK. The activities range from marketing initiatives to local training and professional development sessions for centre staff, in response to perceived needs among members of the sub-group. There is one special interest group, Young Learners English UK, which considers matters specific to this client group.

The activities and assets of the sub-groups and special interest group are not consolidated within the charity’s financial statements as English UK does not control them. The total transactions of the sub-groups would not be material in the context of the charity’s accounts, and there are systems in place to minimise the risk of any contingent liability from the subgroups falling to the national association and charity.

Pay policy for key management personnel

The key management personnel of the charity are the Trustees and the members of the Executive Team referred to on page 1. Trustees are not remunerated for their services to the charity. When setting staff remuneration levels, terms agreed are in consultation with the Chair (and/or Chief Executive) and have regard to pay and employment conditions across the Group, by obtaining reliable, up-to-date information about remuneration in other companies of comparable scale and complexity from the relevant HR consultants that we work with including reports and surveys produced by them. The charity has a performance measurement system in place to provide key performance indicators, as well as to motivate and develop staff.

English UK Limited 5

Trustees’ report Year to 31 December 2025

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Organisation

There is a full scheme of delegation of powers, covering both policy and financial responsibilities, agreed by the main Board.

Statement of Trustees’ responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

English UK Limited 6

Trustees’ report Year to 31 December 2025

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Objectives and activities

Our mission and aims

English UK is the national membership association of accredited English language teaching centres in the UK. We are a registered charity with a clearly defined purpose documented in the association’s charitable objects.

The charity’s objects (the Objects) are to advance the education of international students in the English language, in particular by:

  1. Promoting the teaching of the English language.

  2. Promoting the pursuit of excellence in professional standards in all aspects of the provision of courses in English Language.

  3. Maintaining a rigorous system of accreditation of courses in English language, based upon independent inspection and consistent standards.

  4. Promoting the accredited courses in the English language provided by members of the charity as the preferred choice of students.

Our mission is to harness the collective energy of our membership to champion and advance UK ELT.

Our vision is for a UK English language teaching sector that transforms lives through learning and intercultural understanding.

Our values : community, inclusivity, integrity, responsibility, sustainability.

Achievements and performance

Main achievements of the Charity

In a challenging trading year for our members, we are proud of our achievements in 2025 and what we will offer in our upcoming new strategy.

The backdrop was of flat overall growth for our members, who achieved 72% of pre-pandemic student weeks and 76% of student numbers. Those reporting more student weeks (44%) were outnumbered by those experiencing decline (54%). However, the UK held up well compared to international competitors, hosting 38% of all ELT students and remaining the world’s most popular ELT destination.

Eleven member centres closed, of which ten (from five groups) called on the Student Emergency Support fund to support students, and our small team assisted more than 250 with a new course and in many cases accommodation. Protecting UK ELT’s reputation as a safe place to send students is an important element of our work.

English UK Limited 7

Trustees’ report Year to 31 December 2025

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Highlights included:

We continue to work for a strong, welcoming, inclusive, responsible and sustainable industry and to support UK ELT’s growth in every way possible.

Working towards our strategic ambitions in 2025

#1 Strong, growing community | we will successfully build a growing and engaged community of English UK member centres.

This includes:

Membership

ELT member numbers continued to fall as a result of systemic changes, industry consolidation and closures: 10 members joined and 30 left. December’s strategy review set a new goal of increasing membership through wider eligibility criteria, and we hope to implement this in 2026. We now have our first HE/FE Associate Member and held two meetings of our FE/HE discussion group. We are working closely with the British Council on bringing new centres into accreditation.

We lost two corporate members, ending the year with 37.

We enrolled 17 new partner agencies to our scheme for study abroad agents who meet our reference and training criteria, taking numbers to 258.

English UK Limited 8

Trustees’ report Year to 31 December 2025

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Accreditation and excellence

We continued to promote excellence in UK ELT through our partnership with the British Council in the Accreditation UK scheme, ensuring it remained responsive to the changing needs of the sector.

We joined working groups and senior inspector meetings to revise criteria and publish new criteria and guidance for 2026. Guidance included a focus on visa compliance for the first time in response to a high refusal rate for Short Term Study Visas mentioned in the Government’s immigration white paper published in May.

We also listened to Scottish members and led on changes to the safeguarding criteria for centres there.

AccessTEFL, the on-the-job qualification for teachers whose certification does not meet Accreditation UK standards launched in 2025, with 22 trainees of whom 5 completed training during the year. We promoted the qualification during the year and hope to attract more candidates in 2026.

Student support

English UK’s independent complaints service for students of our member centres received 24 complaints, up from 11 in 2024. Three went to the Ombudsman, the same as the previous year. There were five calls on Student Emergency Support, which assists if a school closes unexpectedly, helping around 250 students.

Website

The project to replace our ageing website began once new communications staff were in place to take this forward. The existing website was launched in 2009 and had visual updates twice since then. It is outdated, not mobile responsive and does not meet accessibility guidelines. The new site, to be launched in September 2026, will be an accessible, user-focused platform that serves members, agents, and stakeholders. Key objectives include:

Social media

We significantly increased our social media output, sharing 437 posts across LinkedIn, Facebook, X and Instagram, compared with 247 in 2024, a 77% increase.

We also surpassed 25k LinkedIn followers by the end of 2025, up more than 5%, strengthening our position and community on this platform. Total LinkedIn engagement rose from 3,809 to 7,175 interactions - an increase of 88%. We have increased our average LinkedIn post engagement rate by more than a third and our page engagement rate has increased by over 70%.

English UK Limited 9

Trustees’ report Year to 31 December 2025

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In 2025, we started posting regularly on the English UK Instagram, which we use to build a sense of community and to transmit the feeling of being at an English UK event. Our Instagram reels and grid posts have received 32,393 views to date.

Our Facebook average engagement rate rose from 3.43% in 2024 to 5.86% in 2025, while our X engagement rate increased from 6.80% to 7.76%, reflecting stronger audience interaction across our channels.

Member events

Online monthly member live forums remain useful, with an average of 20 members and a high of 90 for a panel discussion on the ELT market run in December. Subjects include public affairs, promotions and industry trends.

In May, English UK’s annual Members’ Conference was preceded by a successful Parliamentary Reception to launch our position paper which attracted 63 members, 17 MPs/Lords, political advisors and other activists.

We encourage attendance at our Members’ Conference by offering one free place to each centre. In 2025, 196 registered, representing 109 centres which is just under a third of the membership. 38 registered online. Attendees gave a good NPS of 54.

Satisfaction was broadly similar to 2024, with 91% more engaged with English UK and the same proportion feeling more informed about UK ELT and 85% feeling better connected to the UK ELT and English UK communities.

"English UK in general and events like the Members' Conference specifically have a huge role in creating and nurturing a community of schools that are technically competitors but understand that our industry is a non-zero-sum game and we either all win or we lose together." Peter, Weymouth English Centre

Volunteers

We are grateful to the 32 individual member representatives who volunteered for our subsidiary boards and advisory panels, which met to discuss critical issues, devise key strategies and advise the executive team: the Board of Trustees, the Enterprises Board, and the Finance Panel. Eight served on the Enterprises Board, seven on the Finance Panel, and 15 on the main Board.

We support the English UK family of national, regional and special interest subgroups and were delighted by the launch of English UK South East after many years of trying to achieve this. We are grateful to the members who volunteer their time to lead our subgroups .

#2 Influence UK policy | we will successfully influence policymakers, raise the industry’s profile and develop relationships to optimise the operating environment for UK ELT.

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Trustees’ report Year to 31 December 2025

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This goal includes:

2025 was a major campaigning year as we launched our first economic impact report in a decade, a step change in the quality of information informing our work.

This found the industry supports 40k jobs, noting: "The headline figure of around £2 billion of gross value added to the UK economy is a substantial contribution, but one that ignores the long-term downstream effects on the economy of previous students (or their connections) investing in the UK following a positive experience as a language student. The total contribution to the long-term fiscal health of the UK, therefore, is far greater than we have calculated and needs to be recognised."

Our new position paper was launched at our annual Parliamentary Reception which attracted 17 MPs and Lords, three more than the previous year as well as many members, campaigners and stakeholders. The six asks covered expansion of youth mobility schemes and ID card travel for EU school groups, recognition of Accreditation UK for visa purposes, exchange programmes for young professionals, increased rent-a-room relief and more support for UK ELT.

Two were partially achieved within days when the Government announced a youth experience scheme for Europe and the extension of the ID card scheme to Germany. Later in the year the return to Erasmus + full membership was announced. We continued to campaign on these issues to improve the scope of such deals.

Other achievements were the inclusion of ELT in the Government’s International Education Strategy and the proposed new Education Sector Action Group and good levels of engagement with Labour and opposition MPs and Lords.

We attended Labour party events, meeting MPs and London Assembly members and worked with organisations including Best for Britain, Marketing Manchester and the Soft Power Council. We attended Department for Business and Trade (DBT) Education Sector and UKVI meetings.

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Trustees’ report Year to 31 December 2025

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We also met associations representing Italian ELT schools and agents and Spanish agents to discuss lobbying their governments on ID group travel to the UK.

In 2026, we will focus on a small number of our asks at our parliamentary reception and in wider campaigning will work on tourism taxes and ELT students, ensuring visa refusals are fair and proportional and the inclusion of ELT in business rates reform.

Our work with UKVI was informed from May by their concerns about abuse of the Short-term study visa (STSV) student route, and we have focused on raising awareness among members about demonstrating they are working to recruit genuine students. We continue to make the case to UKVI for more flexibility on this route and have had more exchanges with them on this, particularly in relation to school closures.

We created an online reporting form for members to report visa refusals.

#3 Sector recovery | we will successfully promote English UK and UK ELT to increase student numbers and maximise sector recovery.

This goal includes:

StudyWorld

Successfully hosting our UK StudyWorld event outside London for the first time was a massive achievement, setting us on a new path. StudyWorld Manchester was a popular and financial success, attracting ten extra educators and great feedback. The choice of Brighton for 2026 was also popular.

"We really enjoyed attending StudyWorld Manchester. The event was brilliantly organised, and we had fantastic conversations with agencies from all over the world— from Argentina to Uzbekistan! StudyWorld was a perfect reminder of why we do what we do—connecting people, sharing cultures, and creating opportunities through education. We can’t wait to welcome students from these new partnerships." - Slavenka Vukovic-Bryan, Languages United

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Trustees’ report Year to 31 December 2025

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We ensure StudyWorld remains accessible by retaining the online option and again making the third StudyWorld China city optional, as well as offering a variety of price points. Thirtytwo countries were represented at the Manchester and online events.

"The go-to event for UK schools entering and developing the China market" - Johnny Peters, Emerald UK

Student statistics

In a very challenging year, the UK showed its resilience, but it became apparent that a return to pre-pandemic trading was unlikely and the decision was made to stop comparing English UK statistics with 2019.

The expected summer uplift did not fully materialise, and adult student weeks declined throughout the year with key markets underperforming. Pressures on student global mobility were seen in reduced demand throughout the year, and our data showed demand was becoming more segmented.

Our first economic impact report for a decade was published, including useful detail for all member centres and a centre comparison tool for the 86 participants.

Another one-off was the Q4 2025 Future Outlook Survey which found around half of centres anticipating total student weeks in 2026 to be similar to 2025.

To better support members, QUIC, our opt-in quarterly intelligence scheme, now includes citylevel analysis, a separate quarterly future forecasting survey and a country focus in the quarterly webinars. Participation is at record levels, with 41% of our members in the scheme.

The student statistics report, to which 309 member centres contributed, showed volume continuing broadly the same in a year of global uncertainty while competitor markets experienced sharper declines, more volatility in top markets and more polarisation. Private sector providers were better positioned to adapt to the volatility and pricing pressure than the state sector.

Members taught 349,679 English language students for more than one million student weeks, with 44% reporting growth in student weeks and 54% decline. 62% of all students were juniors but 67% of student weeks were for adults. Overall growth was flat. Members reached 72% of 2019 student weeks and 76% of student numbers.

38% of all ELT students studied in the UK which hosted 19% of all student weeks. The UK retained its position as the most popular ELT destination in the world, and was again in 3rd place (behind Australia and the USA) for student week volume. The UK was also firstplaced in the Anholt Nation Brands Index as a destination for study.

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Trustees’ report Year to 31 December 2025

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Market development

We continued to focus on market development with in-country activities adding value by addressing a clear market need or being otherwise difficult to access for members, leveraging existing industry events and focusing on priority markets. An example was our reception at ICEF Berlin, partnered with LANGUAGECERT and the Department for Business & Trade, attended by more than 200 guests, many of them international agents.

Another was our agent outreach event in Brazil. This was linked to the agent association, BELTA, featuring the UK as their special country of focus for their student-facing magazine, and was run with the DBT and the British Council.

We signed MOUs with agent associations in Brazil, Turkey and FELCA, the association of agent associations.

Staff attended international events including ICEF in Dubai, Berlin and MENA scholarship, ST Alphe in Brazil, London, Mexico, Korea and Japan, the YEDAB summit and the Embassy Education conference. We also invited DBT representatives from the UK and Latin America to StudyWorld, raising awareness about the sector and our member centres.

Digital outreach was also important. We ran agent-facing webinars with Latin American agent associations and JAOS in Japan, five general agent webinars and joined BONARD’s Global ELT annual report webinar with leaders of other national ELT associations. We signed a new contract with BONARD to continue our WeChat marketing campaign in China, posting monthly articles about life in the UK.

In 2026 the International Passenger Survey will include two ELT questions for the first time since 2013, providing lobbying data.

#4 Sector capacity | we will significantly strengthen UK ELT sector capacity through supporting the recruitment and retention of capable staff and welcoming homestay hosts.

Our actions include:

Capacity became less of an issue in UK ELT during 2025 as the skills gap was largely filled, but we were still active on teacher supply and student accommodation.

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Trustees’ report Year to 31 December 2025

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We will continue with all these campaigns, and our very popular online Activity Leaders’ Course.

Training and conferences are an important element of our support for members and excellence in the sector. This year we ran a new event, AI in ELT, responding to feedback from an earlier conference.

The one-day event attracted 45 people and included presentations in the morning and collaborative sessions in the afternoon, attracting an NPS score of 54. 77% were more confident in their AI use and felt better equipped to use it in their everyday work, and all felt inspired by the speakers and more knowledgeable.

“I was genuinely impressed by the depth and breadth of information shared about AI's role in the ELT industry. The event provided invaluable insights into how we can thoughtfully adapt to emerging trends and leverage these technologies to enhance our educational practice.”

Our established, two-day ELT conference continued to be popular, attracting 211 delegates over two days, with 10 exhibitors, 32 speakers and panellists and 23 sessions. Feedback was excellent.

"It is just such an incredible, lively conference. It always forces you to reflect on yourself, your school, and the industry." David Byrne, EC

"A great opportunity to meet ELT colleagues and get inspired. The ELT event of the year for UK schools." Steve Tulk, Stafford House London

Our professional development supports members to develop staff at all levels and maintain excellence, and we constantly evaluate our offer. This year we developed and ran training on managing and recruiting homestay accommodation to meet demand, and the plan is to run more sessions in 2026.

This joined seven established training courses covering safeguarding, mental health, recruiting safely, social programmes and safeguarding and implementing the worker protection act. We delivered 26 sessions, 19 covering safeguarding. Of 376 trainees, 286 joined safeguarding courses of which the most popular was specialist safeguarding for designated leaders.

721 users took the expanded online activity leader training course.

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Trustees’ report Year to 31 December 2025

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The CELTSEM and DELTM qualifications remain popular, attracting 14 and 12 participants respectively.

We have continued to promote a more diverse range of speakers at English UK events as part of our antiracism policy. For 2026 we will recruit again for our action group and complete and share our inclusive language guide.

# 5 Strides towards sustainability | we will make significant progress towards turning UK ELT green to help protect our planet, build hope and secure our future.

We have been working on a social responsibility plan which we will share in 2026.

Public benefit

The trustees are mindful that they need to consider and explain how the charity fulfils its charitable objects and confers an appreciable public benefit. They have given careful consideration to the Charity Commission’s general guidance on public benefit and consider that effectively all the operations of the charity tend towards that end, for example:

The partnership with the British Council in the Accreditation UK scheme gives international students a guarantee of quality which they have no other practicable way of obtaining, since by its nature international education is an ‘experience good’, meaning that one has no way of judging its quality and appropriateness before actually going on a course, so some surrogate indicator such as accreditation is an important safeguard for students.

The information, marketing and promotional work undertaken ensures that international students and their counsellors are aware of the range of accredited centres and courses and have all the data they require to help them make an informed decision in easily accessible and searchable formats.

StudyWorld and other agent-facing activities are effective in familiarising agents with what is on offer and so helping them to counsel students fairly and accurately, leading again to better choices by international students.

Financial review

Results for the year

A summary of the year’s results can be found on page 27 of the financial statements. Total income for the Group for the year ended 31 December 2025 amounted to £1,530,055 (2024 – £1,545,648). The income is principally derived from the subscriptions payable by member centres and the revenues earned from the events and fairs hosted by the Group.

The Group’s expenditure for the year ended 31 December 2025 totalled £1,571,149 (2024 – £1,441,738). As shown in the financial statements, the majority of expenditure was directed towards the main objective of English UK Limited of advancing the education of international students in the English language.

The net expenditure for the year was therefore £41,094 (2024 – net income of £103,910).

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Trustees’ report Year to 31 December 2025

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Financial position

A summary of the charity’s financial position as at the year-end can be found on page 28 of the financial statements. At 31 December 2025, the Group held net assets totalling £1,822,998 (2024 - £1,864,092).

Of the total funds of £1,822,998 (2024 – £1,864,092) of the Group at 31 December 2025, £114,697 (2024 – £134,036) is attributable to the assets of the Student Emergency Support Fund, a designated fund which steps in if a centre closes to allow the students to complete their course (at other member centres) and to return home (see note 18). The fund was originally established in 1992 and has been built up by contributions through an additional subscription and transfers from the general fund. It gives international students at English UK member centres a degree of assurance and therefore contributes to the overall charitable objective. During the year, £28,541 was utilised from the fund and an additional £9,202 was designated in the year. This fund will continue to be utilised as and when required.

A further £15,699 (2024 – £15,527) of the total fund balances at 31 December 2025 is in relation to the Eddie Byers Scholarship fund. This is an unrestricted designated fund which will be used to provide financial support to aspiring students seeking to study English in the UK (see note 18).

Following the sale of the St John Street property and purchase of the new property in Bermondsey in 2018, management considered it appropriate to designate the fixed assets of the Group as they are expected to be used in the long term to assist in meeting the Group’s charitable objects and are not considered to be liquid free reserves. The balance on this fund amounted to £1,263,507 (2024 – £1,297,040) at 31 December 2025.

Reserves policy

The Trustees believe the free reserves should cover three to six months’ operational costs of the association. Based on budgeted operational costs for the year ending 31 December 2025, this would require free reserves of £251k - £501k.

The free reserves of the Group on 31 December 2025, which the charity defines as net current assets held within the general fund (see note 18), were £429,096 (2024 – £417,490).

The Trustees intend to maintain general reserves at the level set out in the reserves policy.

Reserves are held to:

The charity aims to hold unrestricted reserves equivalent to 3–6 months of core operating costs. This level is reviewed annually and adjusted based on:

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Trustees’ report Year to 31 December 2025

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Plans to continue building group reserves

The Trustees are committed to strengthening reserves over time through a combination of strategic planning, income diversification, and sector engagement.

Key areas of focus include:

Strategic planning

We are developing our new strategic plan for 2026–2030 which includes a commitment to maintaining reserves at the target level. The plan aims to support sector growth, broaden our membership base, ensure long-term financial sustainability, and enhance the support we provide to the UK ELT sector for the benefit of students, staff, and partners.

Ongoing trading strategy

Our aim for 2026 and beyond is to maintain strong trading activity, consolidate our overseas events, promote the StudyWorld brand, and increase membership revenue through the recruitment of new members, corporate members, and partner agents.

Membership development

Retaining and engaging existing members while recruiting new ones remains a priority. In 2025, we had a net loss of 20 centres, and accredited centre numbers have not grown significantly. The Board is therefore reviewing the membership model and considering including other accreditations to enable growth.

Sector performance

We do not expect student weeks to increase in 2025 or 2026. There was a decline of 10–12% in the first three quarters and a sharper drop of 21% in the final quarter compared with 2024. We anticipate this trend will be reflected in the final 2025 student week totals, resulting in reduced membership revenue in 2026. One positive indicator was a 5% year-on-year increase in junior student weeks in Q4 2025, suggesting early signs of recovery in the junior market.

Diversifying income

To reduce reliance on membership income and offset anticipated shortfalls, the trustees are exploring additional revenue streams. A part-time operations coordinator has been appointed, enabling staff to focus on revenue-generating activities such as expanding StudyWorld sales, recruiting corporate members and broadening our training offer.

Trading activities

Our trading activities performed well. Events and training met expectations and generated a healthy level of income. We will continue to expand our programme of professional training and conferences.

StudyWorld

We will continue to grow the StudyWorld brand. Our first UK event outside London exceeded revenue expectations and operated at lower cost and our Brighton event in early 2026

English UK Limited 18

Trustees’ report Year to 31 December 2025

DRAFT

continued this trend. StudyWorld China performed well despite challenging market conditions, and StudyWorld Online is a flexible and affordable option for members.

New income streams

We will continue to respond to members’ needs. We recently launched AccessTEFL, an onthe-job teacher training programme designed to address staff shortages that may provide a new income stream for the association. We are also investigating the possibility of expanding the international roll out of our DELTM qualification.

Office space utilisation

Our hybrid working model enables us to generate additional income by renting out unused office desks while retaining sufficient workspace for staff.

Promotional activities

We will continue to promote the UK ELT sector in both established and emerging markets, supporting members while generating income through targeted promotional initiatives.

Changing membership landscape

The number of centres in membership decreased and there is consolidation within the sector, with larger groups forming. With greater market share and economies of scale they can better manage costs and so engage with our events and promotional activities.

Future engagement

As members become financially stronger, we anticipate increased participation in our events and promotional opportunities, including sponsorship and attendance. We continually monitor sector needs to ensure our activities remain relevant and financially sustainable.

Principal risks and uncertainties

The trustees have assessed major risks to the charity and the group, particularly relating to specific operational areas. The principal risks are:

English UK Limited 19

Trustees’ report Year to 31 December 2025

DRAFT

The trustees believe by monitoring reserves levels, ensuring controls over key financial systems and examining operational and business risks faced by the charity and the group, they have established effective systems to mitigate these risks. A summary of major risks is formally considered and updated by the board each year.

Future plans

We are redoubling and refocusing our efforts to support UK ELT and our members. Our agreed new strategy, to run from 2026-2030, is designed to tackle the current challenges to the industry and the association caused by faltering sector growth and falling membership. It focuses on sector and membership growth, and improving the experience of UK ELT for all participants.

New strategy

This retains the current mission, vision and values but four new strategic aims, with key objectives currently being determined by trustee working groups. Aims are to:

Continuing projects

The StudyWorld suite of events will continue to be accessible to English UK members at varying price points. Building on the success of the 2026 UK event in Brighton, 2027 will be in Glasgow, continuing our project of showcasing the UK. Online will continue, offering lowercost opportunities, the chance for more marketing staff to do meetings, and a wider range of agencies. China will visit two tier 1 cities, focusing on user need.

Further support for member marketing will be given with the launch of the new website and its up-to-date course finder tool in early autumn and also the return of a revamped marketing conference in December. We will continue to use data to encourage member centres to focus efforts on the most promising markets, especially in times of global turmoil.

English UK Limited 20

Trustees’ report Year to 31 December 2025

DRAFT

Campaigning will focus on existing and new priorities as they arise. We want ID card travel extended to more EU countries, the highest possible cap for the Youth Mobility Scheme and further Youth Mobility Schemes, and more clarity on Erasmus+. We will focus on ID travel and the Youth Mobility Scheme at our Parliamentary Reception in May. We continue to campaign on rent-a-room relief and our other recommendations, and are working with Labour’s coastal MPs on a Westminster Hall debate.

We are pleased to have been asked to represent UK ELT in the Government’s new Education Sector Action Group and will be formulating a growth plan with targets as part of this.

Our values around inclusivity and green issues remain and we hope to publish a social responsibility plan later in the year.

We are focused on growing our industry and our community and putting our members and our association on a secure footing while remaining true to our values. We, and our members, want to return the UK to its position as the number one destination for English language studies in the landscape of a mature market and evolving demand from ELT students.

Fundraising activities

English UK does not actively solicit donations directly from the public and does not use third parties for fundraising. Therefore, it is not registered with the Fundraising Regulator and does not subscribe to any fundraising codes of practice. Were donations from individuals or trusts and foundations to be received, English UK would ensure personal data is appropriately protected. English UK received no complaints within the year regarding fundraising.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees’ report is approved have confirmed that:

Approved by the board of trustees and signed on their behalf by:

----- Start of picture text -----
(………………….)
Shoko Doherty
----- End of picture text -----

Trustee

Date: 27 April 2026

English UK Limited 21

Independent auditor’s report 31 December 2025

DRAFT

Independent auditor’s report to the members of English UK Limited

Opinion

We have audited the financial statements of English UK Limited (the 'parent charity') and its subsidiary (collectively the 'group') for the year ended 31 December 2025 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the charity balance sheet, the consolidated statement of cash flows, the principal accounting policies, and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or the parent charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

English UK Limited 22

Independent auditor’s report 31 December 2025

DRAFT

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Consolidated Financial Statements, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

English UK Limited 23

Independent auditor’s report 31 December 2025

DRAFT

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities contained within the trustees’ report, the trustees (who are also the directors of the parent charity for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group's and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

English UK Limited 24

Independent auditor’s report 31 December 2025

DRAFT

We assessed the susceptibility of the financial statements to material misstatement, including how fraud might occur by:

To address the risk of fraud through management bias and override of controls we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

English UK Limited 25

Independent auditor’s report 31 December 2025

DRAFT

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members, as a body, for our audit work, for this report, or for the opinions we have formed.

Gumayel Miah (Senior Statutory Auditor) For and on behalf of Buzzacott Audit LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 8 May 2026

English UK Limited 26

Consolidated statement of financial activities (incorporating the income and expenditure account) Year to 31 December 2025

Notes Unrestricted funds Unrestricted funds

General
funds
£		 Designated
funds
£		 2025
Total
funds
£		 2024
Total
funds
£
Income and expenditure
Income from:
Charitable activities
1
Trading activities
2
Investments
3
Other income
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income / (expenditure)
11
Transfers between funds
18
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1 January
Total funds carried forward at 31 December
761,475

679,629

11,321

68,256		 9,374
—
—
—		 770,849
679,629
11,321
68,256		 748,980
721,085
13,178
62,405
1,520,681 9,374 1,530,055 1,545,648

427,169

1,064,170		 —
79,810		 427,169
1,143,980		 492,521
949,217
1,491,339 79,810 1,571,149 1,441,738

29,342

(17,736)		 (70,436)
17,736		 (41,094)
—		 103,910
—
11,606
417,490		 (52,700)
1,446,602		 (41,094)
1,864,092		 103,910
1,760,182
429,096 1,393,902 1,822,998 1,864,092

The consolidated statement of financial activities includes all gains and losses recognised in the year.

All of the group’s activities derived from continuing operations during the above two financial periods.

The notes on pages 31 to 43 form part of these financial statements.

English UK Limited 27

Consolidated balance sheet 31 December 2025

DRAFT

Notes
2025
£

2025
£

2024
£

2024
£
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Debtors
15
Short term deposits
Cash at bank and in hand
Creditors:amounts falling due
within one year
16
Net current assets
Creditors:amounts falling due after
more than one year
17
Total net assets
Group funds
Unrestricted funds
. Designated funds
18
. General funds
18
Total funds


221,746
85,403
1,179,147		 25,189
1,238,318


142,610
104,549
1,114,264		 12,207
1,284,833
1,263,507




576,991
(17,500)		 1,297,040




1,916,592
(52,500)
1,486,296

(909,305)		 1,361,423
(741,871)






1,822,998 1,864,092
1,393,902
429,096		 1,446,602
417,490
1,822,998 1,864,092

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

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies’ regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

----- Start of picture text -----
(…………………………)
Shoko Doherty
----- End of picture text -----

Trustee

Date: 27 April 2026

The notes on pages 31 to 43 form part of these financial statements.

Company registration number: 05120951

English UK Limited 28

Charity balance sheet 31 December 2025

DRAFT

Notes
2025
£

2025
£

2024
£

2024
£
Fixed assets
Intangible assets
12
Tangible assets
13
Investments
14
Current assets
Debtors
15
Short term deposits
Cash at bank and in hand
Creditors:amounts falling due
within one year
16
Net current assets
Creditors:amounts falling due after
more than one year
17
Total net assets
Charity funds
Unrestricted funds
. Designated funds
18
. General funds
18
Total funds



204,693
85,403
855,667		 25,189
1,238,318
1



198,028
104,549
767,226		 12,207
1,284,833
1
1,263,508




485,803
(17,500)		 1,297,041




528,364
(52,500)
1,145,763

(659,960)		 1,069,803
(541,439)






1,731,811 1,772,905
1,393,903
337,908		 1,446,603
326,302
1,731,811 1,772,905

The Charity’s net movement in funds for the year was net expenditure of £41,094 (2024 – net income of £62,538).

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

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies’ regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Shoko Doherty Trustee

Date: 27 April 2026

The notes on pages 31 to 43 form part of these financial statements.

Company registration number: 05120951

English UK Limited 29

Consolidated statement of cash flows Year to 31 December 2025

DRAFT

A
B
C		 Notes Notes
2025
£
2025
£
2025
£
2025
£
Cash flows from operating activities:
Net cash provided by operating activities
A
Cash flows from investing activities:
Interest received
Purchase of fixed assets
Withdrawal / (investment) in short term deposits
Proceeds from the disposal of fixed assets
Net cash provided by / (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2025
B
Cash and cash equivalents at 31 December 2025
B
87,039
11,321
(17,736)
19,146
113
12,844
(35,000)
(35,000)
64,883

1,114,264

1,179,147
Net (expenditure) / income (as per statement of financial activities)
Adjustments for:
Depreciation charge (note 13)
Amortisation charge (note 12)
Interest receivable
(Increase) / decrease in debtors
Increase in creditors
Net cashprovided by operating activities		 (41,094)
49,810
1,346
(11,321)
(79,136)
167,434
87,039
Analysis of cash and cash equivalents Group
2025
£

Cash at bank and in hand
Total cash and cash equivalents		 1,179,147 1,114,264
1,179,147 1,114,264
Analysis of changes in net debt 1 January
2025
£		 Cash flows
£
Cash at bank and in hand
Loan due within one year
Loan due after one year		 1,114,264
(35,000)
(52,500)		 64,883
—
35,000		 1,179,147
(35,000)
(17,500)
1,026,764 99,883 1,126,647

English UK Limited 30

Notes to the financial statements Year to 31 December 2025

DRAFT

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of accounting

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

English UK Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line-by-line basis.

The Charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.

The financial statements are presented in sterling and are rounded to the nearest pound.

Income

Income is recognised in the period in which the Charity and Group have entitlement to the income, the amount of income can be measured reliably, and it is probable that the income will be received. Income comprises revenues from the charity’s trading activities, subscriptions fees from members, investment income and sundry income including any surplus on the disposal of tangible fixed assets. The income excludes VAT wherever charged.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is stated inclusive of irrecoverable VAT.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support and governance costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

English UK Limited 31

Notes to the financial statements Year to 31 December 2025

DRAFT

Allocation of support and governance costs

The majority of costs are directly attributable to the above headings. Governance costs (which comprise the costs associated with the public accountability of the charity, including audit costs and costs in respect to its compliance with regulation and good practice) are split across the above expenditure headings. The major part of the support costs are attributed to the cost of charitable activities as this is the principal reason for the charity’s existence. Certain specific costs have been attributed to the cost of raising funds.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Consolidated statement of financial activities.

Intangible assets and amortisation

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

The estimated useful lives range as follows:

Amortisation is provided on the following basis:

Computer software 10-20% reducing balance

Website development costs are not yet being amortised as the website is still under development. Once the website is fully operational, the asset will be depreciated on a straight line basis over 5 years.

Tangible fixed assets and depreciation

Tangible fixed assets costing £2,000 or more are capitalised and recognised when future economic benefits are probable, and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

English UK Limited 32

Notes to the financial statements Year to 31 December 2025

DRAFT

The estimated useful lives range as follows:

Buildings 2% straight line Building improvements 10% straight line Fixtures and fittings 25% reducing balance Computer equipment 33% reducing balance

Investments

Investments in the subsidiary company is valued at cost.

Debtors

Debtors are recognised at the settlement amount, less any provision for non-recoverability. Prepayments are value at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Short Term Deposits

Short term deposits represent fixed term cash deposits held with a maturity date of greater than three months but due to expire within less than one year from the balance sheet date.

Liabilities and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Operating leases

Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight-line basis over the lease term.

Pensions

Contributions in respect of employees’ personal pension plans are charged to the statement of financial activities in the year in which they fall due.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

English UK Limited 33

Notes to the financial statements Year to 31 December 2025

DRAFT

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the Trustees to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

However, we note that the current geopolitical tensions in the Middle East, combined with wider global economic instability, have increased the level of uncertainty when assessing potential impacts on the sector and on the association. While no material uncertainties have been identified, these external factors continue to be monitored closely.

To support this assessment, the association is implementing additional measures to understand and track sector sentiment and risk:

These actions form part of the association’s ongoing approach to ensuring it remains well prepared and responsive to emerging risks while continuing to operate on a going concern basis.

English UK Limited 34

Notes to the financial statements Year to 31 December 2025

DRAFT

1 Income from charitable activities

Income from charitable activities
2025
£		 2024
£
Member subscriptions – Basic
Member subscriptions – Supplementary
Member subscriptions – Corporate
Members conference and AGM
Student Emergency Support Fund and Eddie Byers Scholarship Fund
Partnership and sponsorship income		 478,490
197,727
39,731
22,527
9,374
23,000		 469,545
203,248
39,045
23,403
13,739
—
770,849 748,980
2 Income from other trading activities 2025
£		 2024
£
StudyWorld
Events and Training
Intelligence
Promotions		 445,107
192,563
21,896
20,063		 457,944
217,266
20,515
25,630
679,629 721,085
3
4		 Income from investments 2025
£		 2024
£
Interest received 11,321 13,178
Other income 2025
£		 2024
£
VAT reclaim
Office desks - rental fees
Other sundry income		 28,823
22,565
16,868		 28,638
20,980
12,787
68,256 62,405

5 Expenditure on raising funds

Expenditure on raising funds
2025
£		 2024
£
StudyWorld
Events and Training
Promotions and Intelligence
Administration costs
Support and governance (note 7)		 275,610
103,537
20,416
12,958
14,648		 318,787
114,833
34,518
12,052
12,331
427,169 492,521

English UK Limited 35

Notes to the financial statements Year to 31 December 2025

DRAFT

6 Expenditure on charitable activities

Expenditure on charitable activities
2025
£		 2024
£
Servicing members
Staff costs and recruitment (note 8)
General promotion
Premises
Public affairs
Administration
Depreciation and amortisation
Members conference and AGM
Membership expenditure
Other expenditure
Student emergency support fund costs (note 16)
Holiday pay accrual
Support and governance costs (note 7)		 689,260
126,406
20,863
54,151
96,566
51,156
27,985
1,130
6,045
28,541
7,051
34,826		 584,020
73,565
23,148
58,373
84,983
51,756
29,970
3,950
5,711
6,395
—
27,346
1,143,980 949,217

7 Support and governance costs

Support and governance costs
2025
£		 2024
£
Auditor’s remuneration
. Statutory audit services
. Other services
Professional fees
Board and sub-committee expenses
Attributed to:
. Expenditure on raising funds
. Expenditure on charitable activities		 16,620
9,500
6,998
16,356		 15,670
9,782
6,750
7,475
49,474 39,677
14,648
34,826		 12,331
27,346
49,474 39,677

8 Staff costs

Staff costs
Group
2025
£		 Group
2024
£
Wages and salaries
Social security costs
Contribution to defined contribution
pension schemes
Other employee benefits		 562,522
49,240
57,270
20,228		 471,987
43,777
47,650
20,606
689,260 584,020
The average number of persons employed during the year was as follows:
Group
2025
No.
Employees
12		 Group
2024
No.
Employees 12 10

English UK Limited 36

Notes to the financial statements Year to 31 December 2025

DRAFT

The average headcount expressed as full-time equivalents was as follows:

Group
2025
No.		 Group
2024
No.
Employees 11.94 9.14

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

Group
2025
No.		 Group
2024
No.
In the band of £60,001 - £70,000
In the band of £70,001 - £80,000		 1
1		 2
—

The key management personnel of the Charity in charge of directing and controlling, running and operating the charity on a day-to-day basis comprise the trustees and the members of the Executive Team (referred to at page 1). The total remuneration (including taxable benefits and employer’s pension contributions) of the key management personnel for the year was £240,866 (2024 – £219,714).

9 Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 – £nil).

During the year ended 31 December 2025, out of pocket travelling expenses totalling £3,162 were reimbursed or paid directly to 8 Trustees (2024 – £1,975 to 8 Trustees).

Trustee indemnity insurance was purchased by the charity during the year to protect it from any loss arising from the neglect of defaults of its trustees, and to indemnify the trustees or other officers against the consequences of any neglect or default on their part. The total premium paid amounted to £2,114 (2024 – £1,370), providing cover up to a maximum of £1,000,000 (2024 - £1,000,000).

10 Taxation

English UK Limited is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. In addition, the profits earned by the charity’s wholly owned trading subsidiary have been donated to the parent charity by Gift Aid in the year ended 31 December 2025, leaving no tax liability for the subsidiary company.

English UK Limited 37

Notes to the financial statements Year to 31 December 2025

DRAFT

11 Net income (expenditure)

This is stated after charging:

2025 2024
£ £
Staff costs (note 8) 689,260 584,020
Auditor’s remuneration – English UK
. Statutory audit fees 11,280 11,020
. Other services 5,040 5,532
Auditor’s remuneration – English UK Enterprises Limited
. Statutory audit fees 5,340 4,650
. Other services 4,460 4,250
Depreciation 49,810 50,226
Amortisation 1,346 1,531
Operatinglease charges 950 950

12 Intangible assets

Intangible assets
Group and Charity Website
£		 Computer
software
£		 Total
£
Cost
At 1 January 2025
Additions
At 31 December 2025
Amortisation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2024
At 31 December 2025		 —
14,328		 34,877
—		 34,877
14,328
14,328 34,877 49,205
—
—		 22,670
1,346		 22,670
1,346
— 24,016 24,016
— 12,207 12,207
14,328 10,861 25,189

13 Tangible fixed assets

Tangible fixed assets
Group and Charity Long-term
leasehold
property
£		 Building
improvements
£		 Computer
equipment
£		 Fixtures and
fittings
£		 Total
£
Cost or valuation
At 1 January 2025
Additions
Disposals
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
Disposals
At 31 December 2025
Net book value
At 31 December 2024
At 31 December 2025		 1,373,762
—
—		 174,882
—
—		 21,395
3,408
(2,967)		 28,580
—
—		 1,598,619
3,408
(2,967)
1,373,762 174,882 21,836 28,580 1,599,060
171,720
27,475
—		 106,106
17,488
—		 12,346
3,605
(2,854)		 23,614
1,242
—		 313,786
49,810
(2,854)
199,195 123,594 13,097 24,856 360,742
1,202,042 68,776 9,049 4,966 1,284,833
1,174,567 51,288 8,739 3,724 1,238,318

English UK Limited 38

Notes to the financial statements Year to 31 December 2025

DRAFT

14 Fixed asset investments

Fixed asset investments
Charity Investment
in subsidiary
company
£
Cost or valuation
At 1 January 2025
At 31 December 2025		 1
1

Principal subsidiaries

The following was a subsidiary undertaking of the Charity:

Company Registered office or
Registration principal place of Class of
Name Number business shares Holding
English UK 05200973 Flag House, 47 Brunswick Ordinary 100%
Enterprises Court, London, SE1 3LH
Limited

The financial results of the subsidiary for the year and its financial position at year end were as follows:

English UK Enterprises Limited Income
£		 Expenditure
£		 Expenditure
£		 Net assets
£
447,983 (447,983) 91,188
Debtors Group
2025
£

Group
2024
£

Charity
2025
£		 Charity
2024
£
Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 22,274
—
15,733
183,739


29,728
—
—
112,882


11,891
146,990
15,733
30,079		 28,465
95,618
73,945
221,746 142,610 204,693 198,028

15 Debtors

16 Creditors: amounts falling due within one year

Group
2025
£		 Group
2024
£		 Charity
2025
£		 Charity
2024
£
Bank loans (see note 17)
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 35,000
398,191
19,724
101,175
355,215		 35,000
386,646
8,262
19,004
292,959		 35,000
398,191
19,724
101,175
105,870		 35,000
386,646
11,001
19,004
89,938
909,305 741,871 659,960 541,439

English UK Limited 39

Notes to the financial statements Year to 31 December 2025

DRAFT

Deferred income in the main includes income received in advance for the StudyWorld event and other fairs which will take place during 2026.

A reconciliation of the movement on the deferred income balance, included in creditors above, is as follows:

Group
2025
£		 Group
2024
£		 Charity
2025
£		 Charity
2024
£
Deferred income at 1 January 2025
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 December 2025		 242,294
289,090
(242,294)		 230,339
242,294
(230,339)		 46,272
47,745
(46,272)		 36,809
46,272
(36,809)
289,090 242,294 47,745 46,272
17 Creditors: amounts falling due after more than one year
Group
2025
£
Group
2024
£
Bank loans
17,500
52,500
17,500
52,500		 Creditors: amounts falling due after more than one year
Group
2025
£
Group
2024
£
Bank loans
17,500
52,500
17,500
52,500		 Creditors: amounts falling due after more than one year
Group
2025
£
Group
2024
£
Bank loans
17,500
52,500
17,500
52,500		 Charity
2025
£		 Charity
2024
£
Bank loans 17,500 52,500 17,500 52,500
17,500 52,500 17,500 52,500

A Coronavirus Business Interruption Loan (CBIL) of £175,000 was taken in May 2021 to use as a cash buffer to be able to cope with any unexpected reduction of income due to the impact of Covid-19.

The Coronavirus Business Interruption Loan Scheme (CBILS) is managed by the British Business Bank on behalf of, and with the financial backing of, the Secretary of State for Business, Energy and Industrial Strategy. The scheme is part of a wider package of Government support for UK business, due to the impact of Covid-19. The loan is guaranteed by the UK Government.

The interest rate agreed with the bank, NatWest plc, was 2.38% fixed rate. The loan is paid in monthly capital repayments of £2,917 and interest is paid quarterly. The first repayment was made in July 2022. The fixed rate was agreed for the first 60 months of the loan and for the last 12 months, then 1.75% p.a. over Base Rate will apply unless a new agreement is agreed with the bank.

Included within the above are amounts falling due as follows:

Group
2025
£		 Group
2024
£		 Charity
2025
£		 Charity
2024
£
Between one and two years
Bank loans (note 16)
Between two and five years
Bank loans		 17,500 35,000 17,500 35,000
— 17,500 — 17,500

English UK Limited 40

Notes to the financial statements Year to 31 December 2025

DRAFT

18 Statement of funds

Statement of funds
Group statement of funds – 2025 Balance at
1 January
2024
£		 Income
£		 Expenditure
and
transfers
£		 Balance at
31 December
2025
£
Unrestricted funds
Designated funds
. Student Emergency Support Fund
. Eddie Byers Scholarship
. Fixed asset fund
General fund
Total funds		 134,035
15,527
1,297,040		 9,202
172
—		 (28,541)
—
(33,533)		 114,696
15,699
1,263,507
1,446,602 9,374 (62,074) 1,393,902
417,490 1,520,681 (1,509,075) 429,096
1,864,092 1,530,055 (1,571,149) 1,822,998
Group statement of funds – 2024 Balance at
1 January
2024
£		 Income
£		 Expenditure
and
transfers
£		 Balance at 31
December
2024
£
Unrestricted funds
Designated funds
. Student Emergency Support Fund
. Eddie Byers Scholarship
. Fixed asset fund
General fund
Total funds		 126,910
15,306
1,352,463		 13,518
221
—		 (6,393)
—
(55,423)		 134,035
15,527
1,297,040
1,494,679 13,739 (61,816) 1,446,602
265,503 1,531,909 (1,379,922) 417,490
1,760,182 1,545,648 (1,441,738) 1,864,092
Charity statement of funds – 2025 Balance at
1 January
2024
£		 Income
£		 Expenditure
and
transfers
£		 Balance at
31 December
2025
£
Unrestricted funds
Designated funds
. Student Emergency Support Fund
. Eddie Byers Scholarship
. Fixed asset fund
General fund
Total funds		 134,035
15,527
1,297,040		 9,202
172
—		 (28,541)
—
(33,533)		 114,697
15,699
1,263,507
1,446,603 9,374 (62,074) 1,393,903
326,302 1,219,688 (1,208,082) 337,908
1,772,905 1,229,062 (1,270,156) 1,731,811

English UK Limited 41

Notes to the financial statements Year to 31 December 2025

DRAFT

Charity statement of funds – 2024 Balance at
1 January
2024
£
126,910
15,306
1,352,463
1,494,679
215,687
1,710,367		 Income
£		 Expenditure
and
transfers
£		 Balance at 31
December
2024
£
Unrestricted funds
Designated funds
. Student Emergency Support Fund
. Eddie Byers Scholarship
. Fixed asset fund
General fund
Total funds		 13,518
221
—		 (6,393)
—
(55,422)		 134,035
15,527
1,297,041
13,739 (61,816) 1,446,603
1,149,113 (1,038,498) 326,302
1,162,852 (1,100,310) 1,772,905

The Student Emergency Support Fund steps in as a guarantor if a member centre closes down to allow the students to complete their course and return home without additional expense.

The Eddie Byers Scholarship Fund has been created in memory of our late Chief Executive, Eddie Byers, to help aspiring students study English in the UK and further the associations’ charitable mission of advancing the education of international students in the English language.

The Fixed Assets Fund represents the fixed assets of the group. The Trustees designated these as they are expected to be used in the long term to assist in meeting the group’s charitable objectives and also to enable a clear understanding of the free reserves and underlying activities of the group.

18 Group analysis of net assets between funds

Group analysis of net assets between funds
Designated
funds
£
25,189
1,238,318
130,395
—
—
1,393,902		 Unrestricted
funds
£		 Total
funds
2025
£
Intangible fixed assets
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year		 —
—
1,355,901
(909,305)
(17,500)		 25,189
1,238,318
1,486,296
(909,305)
(17,500)
429,096 1,822,998
Designated
funds
£
12,207
1,284,833
149,562
—
—
1,446,602		 Unrestricted
funds
£		 Total funds
2024
£
Intangible fixed assets
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year		 —
—
1,211,861
(741,871)
(52,500)		 12,207
1,284,833
1,361,423
(741,871)
(52,500)
417,490 1,864,092

English UK Limited 42

Notes to the financial statements Year to 31 December 2025

DRAFT

19 Charity analysis of net assets between funds

Charity analysis of net assets between funds
Designated
funds
£		 Unrestricted
funds
£		 Total
funds
2025
£
Intangible assets
Tangible fixed assets
Investments
Current assets
Creditors due within one year
Creditors due after one year
Total		 25,189
1,238,318
—
130,396
—
—		 —
—
1
1,015,367
(659,960)
(17,500)		 25,189
1,238,318
1
1,145,763
(659,960)
(17,500)
1,393,903 337,908 1,731,811
Designated
funds
£		 Unrestricted
funds
£		 Total funds
2024
£
Intangible assets
Tangible fixed assets
Investments
Current assets
Creditors due within one year
Creditors due after one year
Total		 12,207
1,284,833
—
149,563
—
—		 —
—
1
920,240
(541,439)
(52,500)		 12,207
1,284,833
1
1,069,803
(541,439)
(52,500)
1,446,603 326,302 1,772,905

21 Operating lease commitments

At 31 December 2025 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Group
2025
£		 Group
2024
£		 Charity
2025
£		 Charity
2024
£
950
2,911
3,861
Not later than one year
Later than one year and not later than 5 years		 950

1,960		 950
2,911		 950
1,960
2,910 3,861 2,910

22 Related party transactions

All trustees of English UK Limited are employed by organisations who are members of English UK.

During the year, two trustees delivered training to English UK members and received a total of £1,219 (2024: £nil) for these services.

Aside from those transactions above and as described in note 9, there are no further related party transactions to report.

Trustees and senior management of English UK Limited are required to declare all interests every year. Interest for disclosure include remuneration, directorships, significant shareholdings, unremunerated activities pursuing activities related to those of English UK Ltd, English UK Enterprises and close family interests.

English UK Limited 43

Charity income and expenditure account Year to 31 December 2025

DRAFT

This page does not form part of the statutory financial statements.

Total
funds
2025
£		 Total
funds
2024
£
Basic subscriptions
Supplementary subscriptions
Total subscription income
Corporate member subscriptions
Net corporate membership income
Members conference and AGM income
Members conference and AGM expenditure
Net members conference and AGM expenditure
Project QUIC income
Project QUIC expenditure
Net Project QUIC income
Events and training income
Events and training expenditure
Net events and training income
Student emergency support fund income
Student emergency support fund expenditure
Net student emergency support fund (expenditure) / income
Eddie Byers scholarship income
Eddie Byers scholarship expenditure
Net Eddie Byers scholarship income
Membership expenditure
Net membership expenditure		 478,490
197,727		 469,545
203,248
676,217 672,793
39,731 39,045
39,731 39,045
22,527
(27,985)		 23,403
(29,970)
(5,458) (6,567)
21,896
(20,416)		 20,515
(20,159)
1,480 356
192,563
(103,537)		 217,266
(114,833)
89,026 102,433
9,202
(28,541)		 13,518
(6,395)
(19,339) 7,123
172
—		 221
—
172 221
(1,130) (3,950)
(1,130) (3,950)

English UK Limited 44

Charity income and expenditure account Year to 31 December 2025

DRAFT

This page does not form part of the statutory financial statements.

Total
funds
2025
£		 Total
funds
2024
£
Partner Agency Scheme
Partner Agency Scheme expenditure
Net Partner Agency Scheme income
Economic Impact Report income
Economic Impact Report expenditure
Net Economic Impact Report income
Other income
English UK Enterprises management charge
Interest receivable
VAT reclaim
Other sundry income
Gift Aid income
Other expenditure
Staff costs and recruitment
General promotion and intelligence
Premises
Public affairs
Administration
Irrecoverable VAT and Capital Goods Scheme
Depreciation and amortisation
Auditor’s remuneration
Professional fees
Board and sub-committee fees
Total income
Total expenditure
Net (expenditure) / income for the year
Fund balances at 1 January
Fund balances at 31 December		 20,063
—		 15,360
(795)
20,063 14,565
15,000
(47,939)		 —
—
(32,939) —
79,729
8,445
28,823
39,433
67,261		 70,590
10,282
28,638
43,767
7,454
223,691 160,731
(696,311)
(70,467)
(20,863)
(54,151)
(96,566)
(6,045)
(51,156)
(16,320)
(5,667)
(15,062)		 (584,020)
(87,129)
(23,148)
(58,373)
(82,672)
(8,022)
(51,756)
(16,552)
(6,750)
(5,790)
(1,032,608) (924,212)
1,221,062
(1,262,156)		 1,162,852
(1,100,314)
(41,094)
1,772,905		 62,538
1,710,367
1,731,811 1,772,905

English UK Limited 45