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REGISTERED NUMBER: 10268361 (England and Wales)











BECKENHAM MONTESSORI PRE-SCHOOL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2024






BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 7

BECKENHAM MONTESSORI PRE-SCHOOL LIMITED

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTORS: Mrs S Brock
P Brock





SECRETARIES: Mrs S Brock
P Brock





REGISTERED OFFICE: 7 River Grove Park
Beckenham
Kent
BR3 1HU





REGISTERED NUMBER: 10268361 (England and Wales)





ACCOUNTANTS: Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,517 9,489
Tangible assets 5 38,869 38,271
45,386 47,760

CURRENT ASSETS
Debtors 6 42,867 43,486
Cash at bank 17,569 31,487
60,436 74,973
CREDITORS
Amounts falling due within one year 7 54,250 69,864
NET CURRENT ASSETS 6,186 5,109
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,572

52,869

CREDITORS
Amounts falling due after more than one year 8 24,167 28,750
NET ASSETS 27,405 24,119

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 27,305 24,019
27,405 24,119

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)

BALANCE SHEET - continued
31 August 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2025 and were signed on its behalf by:





Mrs S Brock - Director


BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Beckenham Montessori Pre-School Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 24,000 3,477 27,477
AMORTISATION
At 1 September 2023 16,800 1,188 17,988
Charge for year 2,400 572 2,972
At 31 August 2024 19,200 1,760 20,960
NET BOOK VALUE
At 31 August 2024 4,800 1,717 6,517
At 31 August 2023 7,200 2,289 9,489

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023 40,833
Additions 1,377
At 31 August 2024 42,210
DEPRECIATION
At 1 September 2023 2,562
Charge for year 779
At 31 August 2024 3,341
NET BOOK VALUE
At 31 August 2024 38,869
At 31 August 2023 38,271

BECKENHAM MONTESSORI PRE-SCHOOL LIMITED (REGISTERED NUMBER: 10268361)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 42,867 43,486

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Amounts owed to group undertakings 37,324 44,209
Taxation and social security 5,397 7,558
Other creditors 6,529 13,097
54,250 69,864

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 24,167 28,750

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,167 8,750

9. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Brock Pre-Schools Limited.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BECKENHAM MONTESSORI PRE-SCHOOL LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beckenham Montessori Pre-School Limited for the year ended 31 August 2024 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Beckenham Montessori Pre-School Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Beckenham Montessori Pre-School Limited and state those matters that we have agreed to state to the Board of Directors of Beckenham Montessori Pre-School Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beckenham Montessori Pre-School Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Beckenham Montessori Pre-School Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Beckenham Montessori Pre-School Limited. You consider that Beckenham Montessori Pre-School Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Beckenham Montessori Pre-School Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


5 March 2025