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The report explains the company’s principal activity of providing legal and professional education services, including Altior, SQE prep courses, and extended U.S. bar courses, alongside course structure and related assessment requirements. It details revenue by product line, transfer pricing impact on operating profit, and the year’s after-tax profit of £644,742, with no interim or recommended final dividends.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/barbri-global-limited-directors-report-and-financial-statements-for-the-year-ended-31-december-2023/396676/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/barbri-global-limited-directors-report-and-financial-statements-for-the-year-ended-31-december-2023/396676.png","ImageObject",300,407,{"name":92,"@type":93},"Rowan","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is BARBRI GLOBAL LIMITED’s principal activity?","Question",{"text":112,"@type":113},"The principal activity is providing legal and professional education services, including Altior, SQE courses, and extended U.S. bar courses.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How are SQE1 and SQE2 described in the report?",{"text":117,"@type":113},"The exams are broken down into SQE1 as a Multiple Choice Test and SQE2 as an Objective Structured Clinical Examination.",{"name":119,"@type":110,"acceptedAnswer":120},"What was the company’s profit for the year ended 31 December 2023, and were any dividends paid?",{"text":121,"@type":113},"Profit after taxation amounted to £644,742 for 2023. No interim dividends were paid, and the directors did not recommend or pay final dividends.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},396676,1790888997,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","Registered number: 13733203  \nBARBRI GLOBAL LIMITED  \nDIRECTORS' REPORT AND FINANCIAL STATEMENTS  \nFOR THE YEAR ENDED 31 DECEMBER 2023  \nBARBRI GLOBAL LIMITED  \nCOMPANY INFORMATION  \nDirectors  \nRegistered number  \nRegistered office  \nIndependent auditors  \nL Allen S Fredette  \nS L Hutchinson A Mikkelsen M Sims D Wilson  \nC Wang (resigned 31 July 2023)  \n13733203  \nThanet House 231-232 Strand London United Kingdom WC2R 1DA  \nPrice Bailey LLP  \nChartered Accountants & Statutory Auditors Causeway House  \n1 Dane Street Bishop's Stortford Hertfordshire CM23 3BT  \nBARBRI GLOBAL LIMITED  \nCONTENTS  \nPage  \nDirectors' Report 1-4  \nIndependent Auditors' Report 5-7  \nStatement of Comprehensive Income 8  \nBalance Sheet 9  \nStatement of Changes in Equity 10-11  \nNotes to the Financial Statements 12-25  \nDetailed Profit and Loss Account and Summaries 26-28  \nBARBRI GLOBAL LIMITED  \nDIRECTORS' REPORT  \nFOR THE YEAR ENDED 31 DECEMBER 2023  \nThe directors present their report and the financial statements for the year ended 31 December 2023.  \nPrincipal activity  \nThe principal activity of the company is to provide legal and professional education services. It provides three main courses namely, Altior, SQE courses and extended U.S. bar courses (EBAR) . Altior has been accredited to deliver the SRA’s Professional Skills Course (PSC) and Higher Rights of Audience (HRA) qualifications for 20+ years. PSC is a professional level compulsory course that trainee solicitors are mandated to take as part of their two-year training contract with a law firm. The course consists of 12 days of mandatory skills training including one written assessment which students must complete to ‘pass’ the PSC course.  \nThe company has provided SQE Prep Courses to aspiring English and Welsh solicitors since 2021. Barbri Global Limited entered the UK market as a provider for QLTS in preparation for the new SQE route to qualification starting in 2021. The strategic purchase of BARBRI Altior (a legal skills training provider) at the end of 2019 also added expertise and faculty for the skills training elements tested in SQE2 . The exams are broken down as follows:  \n1. Multiple Choice Test (SQE1)  \n2. Objective Structured Clinical Examination (SQE2)  \nThe company also provides extended U.S Bar courses to aspiring lawyers internationally. This is a product built on our existing and successful core U.S Bar product sold in the U.S. EBAR Prep offers the support and flexibility foreign qualified or part time students need to pass any U.S. state bar that administers the Uniform Bar Exam, including New York, or the California Bar Exam.  \nRevenues in the year amounted to £1,245,069 for Altior, £9,981,588 for SQE and £3,996,842 for EBAR.  \nThe company has a transfer pricing arrangement in place with the parent company where each product line has a different treatment of target operating profit. Due to this the total amount of operating profit owed to the parent company in FY23 amounted to £6,084,699 . The profit for the company before the calculation of the transfer pricing arrangement would have been £6,944,746 .  \nResults and dividends  \nThe profit for the year ended 31 December 2023, after taxation, amounted to £644,742 (2022-loss £182,657) .  \nThe company did not pay any interim dividends during the financial year and the directors have not recommended declared or paid any final dividends since the financial year end.  \nDirectors  \nThe directors who served during the year were:  \nL Allen S Fredette  \nS L Hutchinson A Mikkelsen M Sims D Wilson  \nC Wang (resigned 31 July 2023)  \nBARBRI GLOBAL LIMITED  \nDIRECTORS' REPORT (CONTINUED)  \nFOR THE YEAR ENDED 31 DECEMBER 2023  \nDirectors' responsibilities statement  \nThe directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.  \nCompany law requires the directors to prepare financial statements for each financial year. Under that law the directors have ","cbCaibx5XMp2Jfl8","https://ap.wps.com/l/cbCaibx5XMp2Jfl8","pdf",327191,32,"English","# Directors' Report\n## Principal activity\n## Revenues and transfer pricing\n## Results and dividends\n## Directors' responsibilities statement\n## Going concern","[{\"question\":\"What is BARBRI GLOBAL LIMITED’s principal activity?\",\"answer\":\"The principal activity is providing legal and professional education services, including Altior, SQE courses, and extended U.S. bar courses.\"},{\"question\":\"How are SQE1 and SQE2 described in the report?\",\"answer\":\"The exams are broken down into SQE1 as a Multiple Choice Test and SQE2 as an Objective Structured Clinical Examination.\"},{\"question\":\"What was the company’s profit for the year ended 31 December 2023, and were any dividends paid?\",\"answer\":\"Profit after taxation amounted to £644,742 for 2023. No interim dividends were paid, and the directors did not recommend or pay final dividends.\"}]","BARBRI GLOBAL LIMITED - Directors' Report and Financial Statements - for the Year Ended 31 December 2023 | PDF",1790446459,81]