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Registered number: 01931038 SARUM COLLEGE SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025 FLETCHER & PARTNERS CHARTERED ACCOUNTANTS SALISBURY
SARUM COLLEGE SERVICES LIMITED REGISTERED NUMBER: 01931038 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | - |  | 185
|  |  | - |  | 185
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 56,536 |  | 49,903 |
Cash at bank and in hand | 7 | 237,956 |  | 111,111 |
|  | 294,492 |  | 161,014 |
Creditors: amounts falling due within one year | 8 | (291,160) |  | (157,684) |
Net current assets |  |  | 3,332 |  | 3,330
Total assets less current liabilities |  |  | 3,332 |  | 3,515
Net assets |  |  | 3,332 |  | 3,515
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10 |  | 10
Profit and loss account |  |  | 3,322 |  | 3,505
|  |  | 3,332 |  | 3,515
The directors consider 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 directors acknowledge their 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 comprehensive income 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:
M D Manterfield
Director
Date: 17 November 2025
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SARUM COLLEGE SERVICES LIMITED REGISTERED NUMBER: 01931038 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The notes on pages 5 to 8 form part of these financial statements. Page 3
SARUM COLLEGE SERVICES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 July 2023 | 10 | 5,534 | 5,544
Comprehensive income for the year |  |  |
Profit for the year | - | 166,008 | 166,008
Total comprehensive income for the year | - | 166,008 | 166,008
Contributions by and distributions to owners |  |  |
Gift aid payment | - | (168,037) | (168,037)
Total transactions with owners | - | (168,037) | (168,037)
At 1 July 2024 | 10 | 3,505 | 3,515
Comprehensive income for the year |  |  |
Profit for the year | - | 266,736 | 266,736
Total comprehensive income for the year | - | 266,736 | 266,736
Contributions by and distributions to owners |  |  |
Gift aid payment | - | (266,919) | (266,919)
Total transactions with owners | - | (266,919) | (266,919)
At 30 June 2025 | 10 | 3,322 | 3,332
| The notes on pages 5 to 8 form part of these financial statements.
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SARUM COLLEGE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Sarum College Services Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is 19 The Close, Salisbury, Wiltshire, SP1 2EE. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.
| 2.2 | Revenue
Revenue comprises income from accommodation, catering and conference facilities. 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 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer 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. Page 5
SARUM COLLEGE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short term creditors are measured at the transaction price.
| 2.7 | 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
No significant judgements have had to be made by management in preparing these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 8).
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SARUM COLLEGE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 6,641
| At 30 June 2025 | 6,641
| Depreciation |
| At 1 July 2024 | 6,456
| Charge for the year on owned assets | 185
| At 30 June 2025 | 6,641
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 185
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 55,661 | 46,103
| Prepayments and accrued income | 875 | 3,800
|  | 56,536 | 49,903
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 237,956 | 111,111
|  | 237,956 | 111,111
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SARUM COLLEGE SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 500
| Amounts owed to group undertakings | 226,819 | 110,443
| Other taxation and social security | 20,674 | 18,312
| Other creditors | 6,510 | 24,548
| Accruals and deferred income | 37,157 | 3,881
|  | 291,160 | 157,684
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2024 - 10) Ordinary shares of £1.00 each | 10 | 10
10. | Controlling party
The company is a wholly owned subsidiary of Sarum College, a UK registered charity, whose registered office is 19 The Close, Salisbury, Wiltshire, SP1 2EE.
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