Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-3119true2023-09-01falseThe principal activity of the company in the period under review was that of providing education for youngpeople with social, emotional and mental health difficulties.21trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11313257 2023-09-01 2024-08-31 11313257 2022-09-01 2023-08-31 11313257 2024-08-31 11313257 2023-08-31 11313257 c:Director1 2023-09-01 2024-08-31 11313257 d:Buildings 2023-09-01 2024-08-31 11313257 d:Buildings 2024-08-31 11313257 d:Buildings 2023-08-31 11313257 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:LandBuildings 2024-08-31 11313257 d:LandBuildings 2023-08-31 11313257 d:PlantMachinery 2023-09-01 2024-08-31 11313257 d:PlantMachinery 2024-08-31 11313257 d:PlantMachinery 2023-08-31 11313257 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:MotorVehicles 2023-09-01 2024-08-31 11313257 d:MotorVehicles 2024-08-31 11313257 d:MotorVehicles 2023-08-31 11313257 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:FurnitureFittings 2023-09-01 2024-08-31 11313257 d:FurnitureFittings 2024-08-31 11313257 d:FurnitureFittings 2023-08-31 11313257 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:OfficeEquipment 2023-09-01 2024-08-31 11313257 d:OfficeEquipment 2024-08-31 11313257 d:OfficeEquipment 2023-08-31 11313257 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11313257 d:CurrentFinancialInstruments 2024-08-31 11313257 d:CurrentFinancialInstruments 2023-08-31 11313257 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11313257 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11313257 d:ShareCapital 2024-08-31 11313257 d:ShareCapital 2023-08-31 11313257 d:RetainedEarningsAccumulatedLosses 2024-08-31 11313257 d:RetainedEarningsAccumulatedLosses 2023-08-31 11313257 c:FRS102 2023-09-01 2024-08-31 11313257 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11313257 c:FullAccounts 2023-09-01 2024-08-31 11313257 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11313257 d:WithinOneYear 2024-08-31 11313257 d:WithinOneYear 2023-08-31 11313257 d:BetweenOneFiveYears 2024-08-31 11313257 d:BetweenOneFiveYears 2023-08-31 11313257 d:MoreThanFiveYears 2024-08-31 11313257 d:MoreThanFiveYears 2023-08-31 11313257 2 2023-09-01 2024-08-31 11313257 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11313257










THE VIEW SCHOOL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
THE VIEW SCHOOL LIMITED
REGISTERED NUMBER: 11313257

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
307,121
151,109

  
307,121
151,109

Current assets
  

Debtors: amounts falling due within one year
 6 
43,394
41,469

Cash at bank and in hand
  
1,215,215
589,204

  
1,258,609
630,673

Creditors: amounts falling due within one year
 7 
(535,080)
(72,941)

Net current assets
  
 
 
723,529
 
 
557,732

Total assets less current liabilities
  
1,030,650
708,841

Provisions for liabilities
  

Deferred tax
  
(46,233)
(7,970)

  
 
 
(46,233)
 
 
(7,970)

Net assets
  
984,417
700,871


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
984,407
700,861

  
984,417
700,871

Page 1

 
THE VIEW SCHOOL LIMITED
REGISTERED NUMBER: 11313257
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers 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 director acknowledges his 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.

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




Julian Roberts
Director

Date: 24 April 2025

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

Page 2

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

1.


General information

The View School Limited is a private limited company by shares, incorporated in England and Wales within the United Kingdom.  The address of the registered office is Church Street, Edenbridge, Kent, TN8 5BD.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The financial statements are presented in pound sterling which is the functional currency of the company and rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.
Page 4

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

2.Accounting policies (continued)

 
2.7

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, .

Depreciation is provided on the following basis:

Freehold property
-
no depreciation
Plant and machinery
-
15%
reducing balance
Motor vehicles
-
20%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Office equipment
-
33%
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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Page 5

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

2.Accounting policies (continued)

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

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.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

No significant judgements have been made by the management in the preparation of these financial statements.


4.


Employees

The average monthly number of employees, including directors, during the year was 21 (2023 - 19).

Page 6

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

5.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 September 2023
100,000
8,601
28,717
34,515
83,589
255,422


Additions
-
340
195,399
13,673
4,956
214,368



At 31 August 2024

100,000
8,941
224,116
48,188
88,545
469,790



Depreciation


At 1 September 2023
-
1,669
11,486
15,407
75,751
104,313


Charge for the year on owned assets
-
1,298
44,823
5,076
7,159
58,356



At 31 August 2024

-
2,967
56,309
20,483
82,910
162,669



Net book value



At 31 August 2024
100,000
5,974
167,807
27,705
5,635
307,121



At 31 August 2023
100,000
6,932
17,231
19,108
7,838
151,109




The net book value of land and buildings may be further analysed as follows:


2024
2023
£
£

Freehold land
100,000
100,000

100,000
100,000


Page 7

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

6.


Debtors

2024
2023
£
£


Other debtors
20,010
20,010

Prepayments and accrued income
23,384
21,459

43,394
41,469



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
162

Corporation tax
101,699
50,460

Other taxation and social security
-
12,430

Other creditors
3,630
2,368

Accruals and deferred income
429,751
7,521

535,080
72,941



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £9,893 (2023 - £9,676). Contributions totalling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date.


9.


Commitments under operating leases

At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
40,000
40,000

Later than 1 year and not later than 5 years
160,000
160,000

Later than 5 years
155,778
195,778

355,778
395,778

Page 8