Acorah Software Products - Accounts Production 13.7.148 false true true 31 August 2021 1 September 2020 true 13 October 2023 1 September 2021 31 August 2022 31 August 2022 10548463 Tracey Storey Michael Burton true true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10548463 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 10548463 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 10548463 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 10548463 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 10548463 frs-bus:Original frs-core:AllSubsidiaries 2021-09-01 2022-08-31 10548463 frs-bus:Original frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 10548463 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 10548463 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2020-09-01 2021-08-31 10548463 frs-bus:Original 1 2020-09-01 2021-08-31 10548463 frs-bus:Original frs-countries:EnglandWales 2020-09-01 2021-08-31 10548463 frs-bus:Original frs-countries:EnglandWales 2020-09-01 2021-08-31
Registered number: 10548463
The Rowan School Ltd
Directors' Report and
Financial Statements
For The Year Ended 31 August 2022
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Independent Auditor's Report 3—4
Profit and Loss Account 5
Balance Sheet 6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—11
Page 1
Company Information
Directors Tracey Storey
Michael Burton
Company Number 10548463
Registered Office C/O Stevens & Bolton Llp Wey House
Farnham Road
Guildford
Surrey
GU1 4YD
Accountants Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
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Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2022 .
Principal Activity
The principal activity of the company is the provision of education services.
Directors
The directors who held office during the year were as follows:
Tracey Storey Appointed 10/06/2022
Michael Burton Appointed 10/06/2022
Michael Searle Resigned 10/06/2022
Ben Whittall Resigned 10/06/2022
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors 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 company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Tracey Storey
Director
13 October 2023
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Independent Auditor's Report
Opinion
Disclaimer of Opinion
We were engaged to audit the financial statements of The Rowan School Ltd for the year ended 31 August 2022 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
We do not express an opinion on the accompanying financial statements of the company. Because of the significance of the matters described in the basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.
Basis for Opinion
Basis for Disclaimer of Opinion
The company was acquired by Melrose Education Limited on 10 June 2022.  We commenced our audit but found that a significant proportion of the purchase invoices and some of the payroll records supporting the pre-acquisition expenses had not been retained by the company.  As a result, we were unable to determine whether any adjustments might have been necessary in respect of expenditure totalling £602,097.  
Opinions on Other Matters Prescribed by the Companies Act 2006
Because of the significance of the matters described in the basis for disclaimer of opinion section of our report, we have been unable to form an opinion, whether based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
Not withstanding our disclaimer of an opinion on the financial statements, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit performed subject to the pervasive limitations described above, we have not identified material misstatements in the Directors' Report.
Arising from the limitations of our work referred to above: 
  • we have not obtained all the information and explantions that we consider necessary for the purpose of our audit; and
  • we were unable to determine whether adequate accounting records have been kept.  
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:
  • returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors 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 directors 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 directors are responsible for assessing the company'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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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Auditor's Responsibilities for the Audit of the Financial Statements
Our responsibility is to conduct an audit of the company's financial statements in accordance with International Standards on Auditing (UK) and to issue an auditor's report.  However, because of the matters described above in the Basis for Disclaimer of Opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.
We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
Detection of Irregularities
Our objective was to obtain reasonable assurance about whether the financial statements as a whole were 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Irregularities, including fraud, are instances of non-compliance with laws and regulations.  We designed procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.  We identified the laws and regulations applicable to the company through discussions with directors and other management and from our commercial knowledge and experience of the education sector.  We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, UK GAAP, FRS102 in particular.  We also considered other laws and regulations where non-compliance could have a material impact on the amounts or disclosures in the financial  statements. For example, the requirements of OFSTED.  We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and ensuring proper policies and procedures are in place.  Moreover, the laws and regulations were communicated to the audit team, who remained alert to instances of non-compliance throughout the audit.  We also assessed the susceptibility of the company's financial statements to material misstatement by making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual or suspected frauds and through a consideration of the internal controls that might mitigate the risk of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities.  We also sought to complete revenue, expenses and payroll testing but were unable to test pre-acquisition expenses as pre-acquisition purchase invoices and payroll documentation had not been retained in full.  In addition to the limitations that resulted from the paucity of pre-acquisition documentation, there are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment or collusion.
Other matters
The prior year financial statements were not subject to an audit and were prepared by a firm of accountants other than ourselves.
Use Of Our Report
This report is made solely to the 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 company's members those matters that 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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Neil Harrison (Senior Statutory Auditor)
for and on behalf of Harrison Partners Limited , Statutory Auditor
13 October 2023
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Profit and Loss Account
2022 2021
Notes £ £
TURNOVER 1,566,920 1,535,855
Cost of sales (72,279 ) (48,337 )
GROSS PROFIT 1,494,641 1,487,518
Administrative expenses (710,294 ) (1,176,632 )
Other operating income 4,529 -
OPERATING PROFIT 788,876 310,886
Interest payable and similar charges (634 ) (1,169 )
PROFIT BEFORE TAXATION 788,242 309,717
Tax on Profit (149,945 ) (139,108 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 638,297 170,609
The notes on pages 8 to 11 form part of these financial statements.
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Balance Sheet
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 56,969 57,527
56,969 57,527
CURRENT ASSETS
Debtors 6 1,269,696 24,449
Cash at bank and in hand 211,153 360,018
1,480,849 384,467
Creditors: Amounts Falling Due Within One Year 7 (647,584 ) (172,853 )
NET CURRENT ASSETS (LIABILITIES) 833,265 211,614
TOTAL ASSETS LESS CURRENT LIABILITIES 890,234 269,141
Creditors: Amounts Falling Due After More Than One Year 8 - (14,688 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,330 ) (8,846 )
NET ASSETS 883,904 245,607
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 883,902 245,605
SHAREHOLDERS' FUNDS 883,904 245,607
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors on 13 October 2023 and were signed on its behalf by:
Tracey Storey
Director
13 October 2023
The notes on pages 8 to 11 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2020 2 74,996 74,998
Profit for the year and total comprehensive income - 170,609 170,609
As at 31 August 2021 and 1 September 2021 2 245,605 245,607
Profit for the year and total comprehensive income - 638,297 638,297
As at 31 August 2022 2 883,902 883,904
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Notes to the Financial Statements
1. General Information
The Rowan School Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10548463 . The registered office is C/O Stevens & Bolton Llp Wey House, Farnham Road, Guildford, Surrey, GU1 4YD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. The company recognises revenue when:
  • The amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity; and 
  • specific criteria have been met for each of the company's activities.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2022 2021
£ £
Audit Services
Audit of the company's financial statements 3,000 -
Non-Audit Services
Audit-related assurance services 1,000 -
Taxation compliance service 200 -
1,200 -
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2021: 18)
16 18
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2021 13,139 23,038 50,595 86,772
Additions 13,997 - 1,237 15,234
As at 31 August 2022 27,136 23,038 51,832 102,006
Depreciation
As at 1 September 2021 2,169 6,120 20,956 29,245
Provided during the period 1,314 4,230 10,248 15,792
As at 31 August 2022 3,483 10,350 31,204 45,037
Net Book Value
As at 31 August 2022 23,653 12,688 20,628 56,969
As at 1 September 2021 10,970 16,918 29,639 57,527
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 341,014 -
Prepayments and accrued income 28,374 20,449
Other debtors 8,019 4,000
Amounts owed by group undertakings 892,289 -
1,269,696 24,449
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases - 826
Trade creditors 36,690 875
Corporation tax 152,461 141,613
Other taxes and social security 1,241 -
Other creditors 512 (290 )
Accruals and deferred income 456,680 29,829
647,584 172,853
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases - 14,688
- 14,688
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9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 826
Later than one year and not later than five years - 14,688
- 15,514
- 15,514
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2022 2021
£ £
Not later than one year 54,000 54,000
Later than one year and not later than five years 216,000 216,000
Later than five years 918,000 972,000
1,188,000 1,242,000
The above lease is in respect of the premises and runs to 14 September 2044.
12. Related Party Disclosures
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.
13. Controlling Parties
The ultimate parent company is Melrose Education Holdings Limited (incorporated in England & Wales). Its registered office is C/O Stevens & Bolton LLP, Wey House, Farnham Road, Guilford, Surrey, United Kingdom, GU1 4YD. .
Copies of the group accounts may be obtained from the company's registered office.
14. Financial Guarantee
The company has a debenture over all of its assets and an unlimted cross guarantee in favour of OakNorth Bank Plc in respect of group borrowings in Melrose Education Limited.
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