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REGISTERED NUMBER: 15998372 (England and Wales)

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

4 OCTOBER 2024 TO 31 AUGUST 2025

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED (REGISTERED NUMBER: 15998372)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 4 OCTOBER 2024 TO 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED

COMPANY INFORMATION

FOR THE PERIOD 4 OCTOBER 2024 TO 31 AUGUST 2025

| DIRECTORS: | J Cartwright

| D Halsall

| Ms A Laing

| A Moorcroft

| H W Platt

| REGISTERED OFFICE: | The Challenge Academy Trust

| C/O Bridgewater High School

| Broomfields

| Warrington

| WA4 6RD

| REGISTERED NUMBER: | 15998372 (England and Wales)

| AUDITORS: | Murray Smith LLP

| Chartered Accountants

| Statutory Auditors

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED (REGISTERED NUMBER: 15998372)

BALANCE SHEET

31 AUGUST 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 94,701 |  |

| CURRENT ASSETS

| Debtors | 5 | 21,901 |  |  |

| Cash at bank | 99,998 |  |  |

121,899 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 274,833 |  |

| NET CURRENT LIABILITIES | (152,934 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (58,233 | ) |

| RESERVES

| Income and expenditure account | (58,233 | ) |

(58,233 | ) |

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 11 December 2025 and were signed on its behalf by:

A Moorcroft - Director

H W Platt - Director

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED (REGISTERED NUMBER: 15998372)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 4 OCTOBER 2024 TO 31 AUGUST 2025

1. | STATUTORY INFORMATION

| TCAT Educational Outdoor Services 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Assets costing greater than £500 are capitalised as tangible fixed assets and are carried at cost, net of depreciation and any provision for impairment.

| Depreciation is provided on all tangible fixed assets other than freehold land, at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life, as follows:

| Long leasehold |  | 2% Straight line |  |

| Fixtures & fittings |  | 20% Straight line |  |

| Taxation

| Taxation for the period 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.

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED (REGISTERED NUMBER: 15998372)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 4 OCTOBER 2024 TO 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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 the business.

| Trade debtors are recognised initially at the transaction price. 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |

| leasehold |  | fittings |  | Totals

£ | £ | £ |

| COST

| Additions | 68,132 |  | 26,569 |  | 94,701 |  |

| At 31 August 2025 | 68,132 |  | 26,569 |  | 94,701 |  |

| NET BOOK VALUE

| At 31 August 2025 | 68,132 |  | 26,569 |  | 94,701 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| VAT recoverable | 10,986 |  |

| Prepayments and accrued income | 10,915 |  |

21,901 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 1,699 |  |

| Intercompany | 229,750 |  |

| Social security and other taxes | 896 |  |

| Accrued expenses | 42,488 |  |

274,833 |  |

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED (REGISTERED NUMBER: 15998372)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 4 OCTOBER 2024 TO 31 AUGUST 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 32,230 |  |

| Between one and five years | 136,647 |  |

168,877 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Nicola Tucker FCA (Senior Statutory Auditor)

| for and on behalf of Murray Smith LLP

9. | MEMBERS LIABILITY

| The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £10.

10. | PARENT COMPANY

| The company is under control of the member company The Challenge Academy Trust, Bridgewater High School (Upper) Broomfields Road, Appleton, Warrington, England, WA4 3A.

11. | GOING CONCERN

| The financial statements have been prepared on the going concern basis as the holding company will continue to provide financial support.