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REGISTERED NUMBER: 14553360 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023

FOR

ROOKWOOD SCHOOL LIMITED

ROOKWOOD SCHOOL LIMITED (REGISTERED NUMBER: 14553360)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


ROOKWOOD SCHOOL LIMITED

COMPANY INFORMATION
FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023







DIRECTORS: A K Mehta
Mrs H Lukha





REGISTERED OFFICE: Georgian House
Park Lane
Stanmore
HA7 3HD





REGISTERED NUMBER: 14553360 (England and Wales)





ACCOUNTANTS: Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROOKWOOD 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 Statement of Financial Position. 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 Rookwood School Limited for the period ended 31 August 2023 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Rookwood 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 Rookwood School Limited and state those matters that we have agreed to state to the Board of Directors of Rookwood School Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rookwood 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 loss of Rookwood School Limited. You consider that Rookwood School Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rookwood 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.






Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR


2 April 2025

ROOKWOOD SCHOOL LIMITED (REGISTERED NUMBER: 14553360)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023

Notes £    £   
FIXED ASSETS
Intangible assets 4 939,376
Tangible assets 5 2,373,818
3,313,194

CURRENT ASSETS
Debtors 6 273,144
Cash and cash equivalents 22,851
295,995
CREDITORS
Amounts falling due within one year 7 5,713,729
NET CURRENT LIABILITIES (5,417,734 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,104,540

)

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (2,104,640 )
SHAREHOLDERS' FUNDS (2,104,540 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2025 and were signed on its behalf by:



A K Mehta - Director


ROOKWOOD SCHOOL LIMITED (REGISTERED NUMBER: 14553360)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023


1. STATUTORY INFORMATION

Rookwood 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.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

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 2023, 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 1% on cost
Office Equipment & Furniture - 10% Reducing Balance
Plant and machinery etc - 10% on reducing balance
Computer equipments - 20% Reducing Balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.


ROOKWOOD SCHOOL LIMITED (REGISTERED NUMBER: 14553360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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 period was 126 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 947,270
At 31 August 2023 947,270
AMORTISATION
Charge for period 7,894
At 31 August 2023 7,894
NET BOOK VALUE
At 31 August 2023 939,376

ROOKWOOD SCHOOL LIMITED (REGISTERED NUMBER: 14553360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 21 DECEMBER 2022 TO 31 AUGUST 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 2,382,531 3,186 2,385,717
At 31 August 2023 2,382,531 3,186 2,385,717
DEPRECIATION
Charge for period 11,629 270 11,899
At 31 August 2023 11,629 270 11,899
NET BOOK VALUE
At 31 August 2023 2,370,902 2,916 2,373,818

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 181,652
Other debtors 91,492
273,144

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 288,803
Amounts owed to associates 481,378
Taxation and social security 247,028
Other creditors 4,696,520
5,713,729

8. RELATED PARTY DISCLOSURES

Park Hill School Limited, First Steps (London) Limited, Trade Tower Limited, Warlingham Park School Limited, Walton Montessori Limited, Collingwood School Limited, Inspired Learning Group London Limited, Gidea Park College Limited, The Study School Limited, Inspired Learning Group(UK) Limited, Essendene Lodge School Limited, Westbury House School Limited, Grange Park Preparatory School Limited, Danesfield Manor School Limited, St Francis College Limited, Saint Felix School Limited, Yateley Manor School London Limited are considered related parties by virtue of Mr A Mehta's interest in these entities. The amounts owed by the company to these related parties amount to £481,378. No interest was charged on the balances.

9. ULTIMATE CONTROLLING PARTY

The controlling party is A K Mehta.

Mr A Mehta controls 100% of the share capital of Inspired Learning Group (London)(1) Limited. which is the parent company of the group.

The registered office of Inspired Learning Group (London)(1) Limited is Georgian House, Park Lane, Stanmore, England, HA7 3HD.