REGISTERED NUMBER: 11460927 (England and Wales)

Rotherham Opportunities College Limited

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jodie Bradley

Colan Leung

Sheila Weetman

Anne Wilson

Adam Bradley

REGISTERED OFFICE:

MyPlace

St Ann's Road

Rotherham

South Yorkshire

S65 1PH

REGISTERED NUMBER:

11460927 (England and Wales)

FIXED ASSETS

Tangible assets

4

59,890

57,255

CURRENT ASSETS

Debtors

5

318,214

242,390

Cash at bank

99,281

88,265

417,495

330,655

CREDITORS

Amounts falling due within one year

6

(322,237

)

(338,461

)

NET CURRENT ASSETS/(LIABILITIES)

95,258

(7,806

)

TOTAL ASSETS LESS CURRENT LIABILITIES

155,148

49,449

RESERVES

Retained earnings

155,148

49,449

155,148

49,449

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 surplus or deficit 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Anne Wilson - Director

1.	STATUTORY INFORMATION

Rotherham Opportunities College Limited is a private company, limited by guarantee , 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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all the years presented, unless otherwise stated.

TURNOVER

Turnover represents funding received from local authority and other educational awarding bodies in the United Kingdom. Turnover is recognised when services are delivered.

TANGIBLE FIXED ASSETS

Tangible assets are initially recorded at cost, and comprise of Fixtures & fittings and Computer equipment.

DEPRECIATION

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Asset class

Depreciation method and rate

Fixtures & Fittings

15% on reducing balance

Computer Equipment

Straight line over 3 years

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

TRADE DEBTORS

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

TRADE CREDITORS

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

FINANCIAL INSTRUMENTS

Classification

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Recognition and measurement

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Impairment

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Share Capital

The company is limited by guarantee and does not have a share capital divided by shares.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 38 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

44,420

91,724

136,144

Additions

5,941

25,981

31,922

At 31 August 2025

50,361

117,705

168,066

DEPRECIATION

At 1 September 2024

12,653

66,236

78,889

Charge for year

5,405

23,882

29,287

At 31 August 2025

18,058

90,118

108,176

NET BOOK VALUE

At 31 August 2025

32,303

27,587

59,890

At 31 August 2024

31,767

25,488

57,255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

318,214

242,390

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

54,903

56,173

Taxation and social security

72,208

196,386

Other creditors

195,126

85,902

322,237

338,461

7.	CONTINGENT ASSET

There is a potential claim of £102,306.13 relating to monies that the solicitor is working to recover from redundancy and Service Level Agreements paid by previous directors.