REGISTERED NUMBER: 14322867 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Scholar & Sage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss A S Hamilton

Mr B Pedersen-Walker

REGISTERED OFFICE:

183 Arle Road

Cheltenham

Gloucestershire

GL51 8LS

REGISTERED NUMBER:

14322867 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Tangible assets

4

610

1,065

CURRENT ASSETS

Debtors

5

2,716

2,381

Cash at bank

24,436

97,840

27,152

100,221

CREDITORS

Amounts falling due within one year

6

6,967

58,181

NET CURRENT ASSETS

20,185

42,040

TOTAL ASSETS LESS CURRENT LIABILITIES

20,795

43,105

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20,793

43,103

20,795

43,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 4 September 2025 and were signed on its behalf by:

Miss A S Hamilton - Director

Mr B Pedersen-Walker - Director

1.	STATUTORY INFORMATION

Scholar & Sage Ltd 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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

1,598

Additions

116

At 31 August 2025

1,714

DEPRECIATION

At 1 September 2024

533

Charge for year

571

At 31 August 2025

1,104

NET BOOK VALUE

At 31 August 2025

610

At 31 August 2024

1,065

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

2,716

2,381

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

3,915

34,798

Other creditors

3,052

23,383

6,967

58,181