THE LOTUS ACADEMY TRUST LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12022245

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,947		-
Tangible Assets	5		69,323		56,770

			81,270		56,770
CURRENT ASSETS
Debtors	6	140,504		6,670
Cash at bank and in hand		1,300,316		734,866

		1,440,820		741,536
Creditors: Amounts Falling Due Within One Year	7	(926,413 )		(252,962 )

NET CURRENT ASSETS (LIABILITIES)			514,407		488,574

TOTAL ASSETS LESS CURRENT LIABILITIES			595,677		545,344

NET ASSETS			595,677		545,344

Income and Expenditure Account			595,677		545,344

MEMBERS' FUNDS			595,677		545,344

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mrs Navamoney Sandra Govender

Director

08/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

THE LOTUS ACADEMY TRUST LTD is a private company, limited by guarantee, incorporated in England & Wales, registered number 12022245 . The registered office is The Maltings, Raymond Street, Thetford, IP24 2EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Website costs. It is amortised to income and expenditure account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	RBM
Fixtures & Fittings	SL
Computer Equipment	SL

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 16)

4. Intangible Assets

	Other
	£
Cost
As at 1 June 2024	-
Additions	12,166

As at 31 May 2025	12,166

Amortisation
As at 1 June 2024	-
Provided during the period	219

As at 31 May 2025	219

Net Book Value
As at 31 May 2025	11,947

As at 1 June 2024	-

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THE LOTUS ACADEMY TRUST LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	47,547	-	40,120	87,667
Additions	-	677	36,773	37,450

As at 31 May 2025	47,547	677	76,893	125,117

Depreciation
As at 1 June 2024	15,847	-	15,050	30,897
Provided during the period	10,566	169	14,162	24,897

As at 31 May 2025	26,413	169	29,212	55,794

Net Book Value
As at 31 May 2025	21,134	508	47,681	69,323

As at 1 June 2024	31,700	-	25,070	56,770

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	138,045	-
Other debtors	2,459	6,670

	140,504	6,670

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	846,542	252,962
Taxation and social security	79,871	-

	926,413	252,962

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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