REGISTERED NUMBER: 15998372 (England and Wales)

TCAT EDUCATIONAL OUTDOOR SERVICES

LIMITED

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

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

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

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.

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

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.