Report on Corporate Income Tax Information

in compliance with chapter 10a of Directive 2013/34/EU ('country-by-country reporting')

Introduction

This Country by Country report has been prepared for the purpose of meeting the European Union’s public country‑by‑country reporting requirements, in accordance with Article 48c of Directive (EU) 2021/2101.

Section 1. General Information

Name of ultimate parent of group / of standalone company	Nord Anglia Education Management Ltd
Country of registered office of ultimate parent undertaking	Cayman Islands
Date of start of financial year	2024-09-01
Date of end of financial year	2025-08-31
Reporting currency	USD
Language of report	English (EN)
Application of option to report in accordance with taxation reporting instructions	true
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	Nord Anglia Education (Ireland) Limited, South Country Business Park, Leopardstown, Dublin 18, Ireland
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-

Section 2. Overview of Information on a Country-by-Country Basis

Tax jurisdiction	Country code of Member State or tax jurisdiction	Revenue	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued	Accumulated earnings	Number of employees
Czechia	CZ	27844318	2179810	1213186	575170	5162034	224
Hungary	HU	29364591	13383638	0	1722369	19697185	178
Ireland	IE	14388089	-1033440	0	0	-27278036	116
Italy	IT	0	0	0	0	47244459	247
Luxembourg	LU	451796	423973	0	2179	67882166	0
Malta	MT	0	0	0	0	189924	0
Netherlands	NL	120707461	744806	0	-150291	2001395	47
Panama	PA	17723387	-936383	604328	268350	-3697208	132
Poland	PL	38776995	13661997	3931042	2889573	14729606	213
Russian Federation	RU	43914520	10883769	510830	700716	30798384	232
Slovakia	SK	19098729	2977883	292780	662256	34132540	144
Spain	ES	51483623	3427212	1584117	886640	91848826	398
Vietnam	VN	146480715	32499284	5722979	5569610	19676619	1255
Virgin Islands (British)	VG	553854	368587	0	0	83817032	0
All other tax jurisdictions (aggregated basis)	-	3299409457	-314007949	63663630	109752723	31287849	17919

Section 3. List of Subsidiary Undertakings included in the Consolidation and their Activities

Tax jurisdiction	Country code of Member State or tax jurisdiction	Names of subsidiary undertakings	Brief description of nature of activities
Czechia	CZ	Prague British International School, s.r.o.; Cesko Britska Zakladni Skola, s.r.o.	Other
Hungary	HU	British International School Foundation; British International School Kindergarten, Primary and Secondary School	Other
Ireland	IE	Nord Anglia Education (Ireland) Limited	Other
Italy	IT	Nord Anglia Education Itay Holdings S.R.L; H - International School Vicenza S.r.l.; H - International School Rosà S.r.l.; H- International School S.r.l	Other
Luxembourg	LU	Meritas Luxembourg Holdings S.a.r.l.	Holding shares or other equity instruments
Malta	MT	Meritas Malta Holdings Limited	Holding shares or other equity instruments
Netherlands	NL	Stichting Funtazia International Child Care; Stichting Exploitatie International School of Rotterdam; Fugue Finance B.V.; Stichting Nord Anglia International School Rotterdam	Other; Internal Group Finance
Panama	PA	The Metropolitan School of Panama, S.A.	Other
Poland	PL	The British School Sp. z o.o.	Other
Russian Federation	RU	Non-Profit General Education Private Institution of British Educational System "International School"; BSF Service Limited Liability Company; Non-Profit General Education Private Institution "International School"; International School Limited Liability Company	Other
Slovakia	SK	British International School Bratislava s.r.o.; Súkromná spojená škola British International School Bratislava	Other
Spain	ES	Hamelin 2, S.L.; International College Spain, S.A.U.	Other
Vietnam	VN	Thien Huong Investment Company Limited; The British Vietnamese International School (Kindergarten) The British Vietnamese International School (Primary) The British Vietnamese International School (Secondary and High School); The British International School Company Limited; British International School, Ho Chi Minh City; British International School - Hanoi; Thien Huong Education Joint Stock Company; British Vietnamese International School Royal; The branch of The British International School Company Limited	Other
Virgin Islands (British)	VG	B I S Ltd.; BSKL Limited; BSG Management Limited; True Promise Trading Inc.; Oasis Development Management Limited; EEE Enterprise Limited; BCB Education Limited; Uma Education Holdings Limited; International Education Holdings Limited	Holding shares or other equity instruments

Section 4. Omitted Information

Information omitted (if any) for this financial year:

Information omitted in previous financial years, which is disclosed in this financial year (if any):

Section 5. Explanations for Material Discrepancies between Income Tax Paid and Accrued (non-mandatory)

Conclusion