IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.8.23 31.7.24 31.7.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068925122023-07-31068925122024-07-31068925122023-08-012024-07-31068925122022-07-31068925122022-08-012023-07-31068925122023-07-3106892512ns0:CharitableCompanyLimitedByGuarantee2023-08-012024-07-3106892512ns15:PoundSterling2023-08-012024-07-3106892512ns11:FRS1022023-08-012024-07-3106892512ns11:IndependentExaminationCharity2023-08-012024-07-3106892512ns11:SmallCompaniesRegimeForAccounts2023-08-012024-07-3106892512ns11:FullAccounts2023-08-012024-07-3106892512ns11:CharitiesSORP2023-08-012024-07-3106892512ns16:EnglandWales2023-08-012024-07-3106892512ns11:RegisteredOffice2023-08-012024-07-3106892512ns0:Trustee22023-08-012024-07-3106892512ns0:Trustee32023-08-012024-07-3106892512ns0:Trustee12023-08-012024-07-3106892512ns11:CompanySecretary12023-08-012024-07-3106892512ns0:Activity92023-08-012024-07-3106892512ns0:Activity92022-08-012023-07-3106892512ns10:WithinOneYear2024-07-3106892512ns10:WithinOneYear2023-07-3106892512ns0:TotalUnrestrictedFunds2024-07-310689251222023-08-012024-07-31
REGISTERED COMPANY NUMBER: 06892512 (England and Wales)
REGISTERED CHARITY NUMBER: 1133591












UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024

FOR

WESTWOOD MONTESSORI LIMITED

WESTWOOD MONTESSORI LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 10

WESTWOOD MONTESSORI LIMITED (REGISTERED NUMBER: 06892512)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06892512 (England and Wales)

Registered Charity number
1133591

Registered office
The Stack Yard
Little Sampford
Saffron Walden
Essex
CB10 2SA

Trustees
Mrs E Barclay Administrator
Mrs R Chappell Teaching Assistant
A J Wisbey Farmer

Company Secretary
Mrs R Chappell

Independent Examiner
Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF

Approved by order of the board of trustees on 24 April 2025 and signed on its behalf by:





A J Wisbey - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WESTWOOD MONTESSORI LIMITED

Independent examiner's report to the trustees of Westwood Montessori Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Bentens

Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF

24 April 2025

WESTWOOD MONTESSORI LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 JULY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM

Investment income 2 21,500 13,500

EXPENDITURE ON
Charitable activities 3
Cost of generating voluntary expenses 150 163

Other 20,722 13,202
Total 20,872 13,365

NET INCOME 628 135


RECONCILIATION OF FUNDS
Total funds brought forward 216 81

TOTAL FUNDS CARRIED FORWARD 844 216

WESTWOOD MONTESSORI LIMITED (REGISTERED NUMBER: 06892512)

BALANCE SHEET
31 JULY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 1,114 13,868

CREDITORS
Amounts falling due within one year 6 (270 ) (13,652 )

NET CURRENT ASSETS 844 216

TOTAL ASSETS LESS CURRENT
LIABILITIES

844

216

NET ASSETS 844 216
FUNDS 7
Unrestricted funds 844 216
TOTAL FUNDS 844 216

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


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


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.


WESTWOOD MONTESSORI LIMITED (REGISTERED NUMBER: 06892512)

BALANCE SHEET - continued
31 JULY 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2025 and were signed on its behalf by:





A J Wisbey - Trustee





E Barclay - Trustee





R Chappell - Trustee

WESTWOOD MONTESSORI LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME
2024 2023
£    £   
Rents received 21,500 13,500


WESTWOOD MONTESSORI LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. CHARITABLE ACTIVITIES COSTS
Direct
Costs
£   
Cost of generating voluntary
expenses

150

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM

Investment income 13,500

EXPENDITURE ON
Charitable activities
Cost of generating voluntary expenses 163

Other 13,202
Total 13,365

NET INCOME 135


RECONCILIATION OF FUNDS
Total funds brought forward 81

TOTAL FUNDS CARRIED
FORWARD

216

WESTWOOD MONTESSORI LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 270 252
Accrued expenses - 13,400
270 13,652

7. MOVEMENT IN FUNDS
Net
movement At
At 1.8.23 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 216 628 844

TOTAL FUNDS 216 628 844

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,500 (20,872 ) 628

TOTAL FUNDS 21,500 (20,872 ) 628


Comparatives for movement in funds

Net
movement At
At 1.8.22 in funds 31.7.23
£    £    £   
Unrestricted funds
General fund 81 135 216

TOTAL FUNDS 81 135 216

WESTWOOD MONTESSORI LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 13,500 (13,365 ) 135

TOTAL FUNDS 13,500 (13,365 ) 135

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.8.22 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 81 763 844

TOTAL FUNDS 81 763 844

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 35,000 (34,237 ) 763

TOTAL FUNDS 35,000 (34,237 ) 763


WESTWOOD MONTESSORI LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2024.