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REGISTERED NUMBER: 03881210 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)






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


HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Ms N I Dann
S Fasciolo-Barnes





REGISTERED OFFICE: 30-34 North Street
Hailsham
East Sussex
BN27 1DW





REGISTERED NUMBER: 03881210 (England and Wales)





ACCOUNTANTS: Watson Associates
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 597,076 718,598

CURRENT ASSETS
Debtors 5 906,454 138,382
Cash at bank and in hand 123,717 228,705
1,030,171 367,087
CREDITORS
Amounts falling due within one year 6 (1,319,103 ) (648,339 )
NET CURRENT LIABILITIES (288,932 ) (281,252 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,144

437,346

CREDITORS
Amounts falling due after more than one
year

7

(32,168

)

(49,042

)
NET ASSETS 275,976 388,304

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 275,876 388,204
SHAREHOLDERS' FUNDS 275,976 388,304

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.

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Ms N I Dann - Director


HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

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

1. STATUTORY INFORMATION

Headstart Educational Adolescent Services 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.

Significant judgements and estimates
No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 56 (2023 - 56 ) .

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 September 2023 668,043 542,122 535,751
Additions - - 1,525
At 31 August 2024 668,043 542,122 537,276
DEPRECIATION
At 1 September 2023 304,358 419,199 402,287
Charge for year 49,984 30,684 33,748
At 31 August 2024 354,342 449,883 436,035
NET BOOK VALUE
At 31 August 2024 313,701 92,239 101,241
At 31 August 2023 363,685 122,923 133,464

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 173,359 151,602 2,070,877
Additions 17,973 - 19,498
At 31 August 2024 191,332 151,602 2,090,375
DEPRECIATION
At 1 September 2023 93,425 133,010 1,352,279
Charge for year 20,469 6,135 141,020
At 31 August 2024 113,894 139,145 1,493,299
NET BOOK VALUE
At 31 August 2024 77,438 12,457 597,076
At 31 August 2023 79,934 18,592 718,598

HEADSTART EDUCATIONAL ADOLESCENT
SERVICES LIMITED (REGISTERED NUMBER: 03881210)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2023
and 31 August 2024 87,473
DEPRECIATION
At 1 September 2023
and 31 August 2024 31,971
NET BOOK VALUE
At 31 August 2024 55,502
At 31 August 2023 55,502

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 864,159 -
Other debtors 42,295 138,382
906,454 138,382

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 6,874 25,581
Trade creditors 6,390 28,123
Amounts owed to group undertakings 7,759 -
Taxation and social security 220,826 117,837
Other creditors 1,067,254 466,798
1,319,103 648,339

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,334 18,334
Hire purchase contracts 23,834 30,708
32,168 49,042

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100