Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31false2023-09-01The principle activity of the company during the year, continued to be that of an independent school providing infant and primary education.3026truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04544608 2023-09-01 2024-08-31 04544608 2022-09-01 2023-08-31 04544608 2024-08-31 04544608 2023-08-31 04544608 c:Director4 2023-09-01 2024-08-31 04544608 d:Buildings d:ShortLeaseholdAssets 2023-09-01 2024-08-31 04544608 d:Buildings d:ShortLeaseholdAssets 2024-08-31 04544608 d:Buildings d:ShortLeaseholdAssets 2023-08-31 04544608 d:OfficeEquipment 2023-09-01 2024-08-31 04544608 d:OfficeEquipment 2024-08-31 04544608 d:OfficeEquipment 2023-08-31 04544608 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04544608 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04544608 d:Goodwill 2024-08-31 04544608 d:Goodwill 2023-08-31 04544608 d:CurrentFinancialInstruments 2024-08-31 04544608 d:CurrentFinancialInstruments 2023-08-31 04544608 d:Non-currentFinancialInstruments 2024-08-31 04544608 d:Non-currentFinancialInstruments 2023-08-31 04544608 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04544608 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04544608 d:ShareCapital 2024-08-31 04544608 d:ShareCapital 2023-08-31 04544608 d:RetainedEarningsAccumulatedLosses 2024-08-31 04544608 d:RetainedEarningsAccumulatedLosses 2023-08-31 04544608 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 04544608 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 04544608 c:OrdinaryShareClass1 2023-09-01 2024-08-31 04544608 c:OrdinaryShareClass1 2024-08-31 04544608 c:OrdinaryShareClass1 2023-08-31 04544608 c:FRS102 2023-09-01 2024-08-31 04544608 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04544608 c:FullAccounts 2023-09-01 2024-08-31 04544608 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04544608 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04544608









WHITEHALL SCHOOL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
WHITEHALL SCHOOL LIMITED
REGISTERED NUMBER: 04544608

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 5 
57,123
54,549

CURRENT ASSETS
  

Debtors: amounts falling due after more than one year
 6 
67,000
-

Debtors: amounts falling due within one year
 6 
2,323
2,088

Bank and cash balances
  
171,871
160,413

  
241,194
162,501

Creditors: amounts falling due within one year
 7 
(164,422)
(111,173)

NET CURRENT ASSETS
  
 
 
76,772
 
 
51,328

TOTAL ASSETS LESS CURRENT LIABILITIES
  
133,895
105,877

PROVISIONS FOR LIABILITIES
  

Deferred tax
 8 
(1,595)
(3,443)

  
 
 
(1,595)
 
 
(3,443)

NET ASSETS
  
132,300
102,434


CAPITAL AND RESERVES
  

Called up share capital 
 9 
70,000
70,000

Profit and loss account
  
62,300
32,434

  
132,300
102,434


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
WHITEHALL SCHOOL LIMITED
REGISTERED NUMBER: 04544608
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R A Hutley
Director

Date: 14 February 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

The Company is a private limited company limited by shares and was incorporated in England and Wales. Its registered office is 117 High Street, Somersham, Huntingdon, Cambridgeshire, PE28 3EH.
The Company's financial and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover comprises school fees receivable by the Company. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on the term to which it relates.

 
2.3

GOODWILL

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life of 20 years.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following bases.

Depreciation is provided on the following basis:

Leasehold property improvements
-
10% straight line
Furniture and equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.10

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 30 (2023 - 26).

Page 5

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


INTANGIBLE ASSETS




Goodwill

£



COST


At 1 September 2023
280,000



At 31 August 2024

280,000



AMORTISATION


At 1 September 2023
280,000



At 31 August 2024

280,000



NET BOOK VALUE



At 31 August 2024
-



At 31 August 2023
-



Page 6

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


TANGIBLE FIXED ASSETS





Leasehold property improve-ments
Furniture and equipment
Total

£
£
£



COST OR VALUATION


At 1 September 2023
141,774
50,934
192,708


Additions
16,489
1,455
17,944



At 31 August 2024

158,263
52,389
210,652



DEPRECIATION


At 1 September 2023
94,718
43,441
138,159


Charge for the year on owned assets
11,597
3,773
15,370



At 31 August 2024

106,315
47,214
153,529



NET BOOK VALUE



At 31 August 2024
51,948
5,175
57,123



At 31 August 2023
47,056
7,493
54,549


6.


DEBTORS

2024
2023
£
£

DUE AFTER MORE THAN ONE YEAR

Other debtors
67,000
-


2024
2023
£
£

DUE WITHIN ONE YEAR

Prepayments and accrued income
2,323
2,088


Page 7

 
WHITEHALL SCHOOL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
5,555
6,648

Corporation tax
20,792
20,024

Other taxation and social security
-
9,986

Other creditors
9,694
7,280

Accruals and deferred income
128,381
67,235

164,422
111,173


Other creditors include contributions of £7,732 (2023 - £5,942) payable to the Company's defined contribution pension scheme at the balance sheet date.


8.


DEFERRED TAXATION




2024


£






At beginning of year
3,443


Charged to profit or loss
1,848



AT END OF YEAR
1,595

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
1,595
3,443


9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



70,000 (2023 - 70,000) Ordinary shares of £1 each
70,000
70,000


 
Page 8