ACCOUNTS - Final Accounts preparation

Company registration number: 13503558

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 AUGUST 2025

	COLLEGE TOWN MONTESSORI (GROUP) LIMITED


COLLEGE TOWN MONTESSORI (GROUP) LIMITED

COMPANY INFORMATION

Directors	A L Sanderson
	M Sanderson


Registered number	13503558


Registered office	The Manor
	30 Southwell Park Road
	Camberley
	Surrey
	GU15 3QQ


Accountants	Menzies LLP
	Chartered Accountants
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


COLLEGE TOWN MONTESSORI (GROUP) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


COLLEGE TOWN MONTESSORI (GROUP) LIMITED REGISTERED NUMBER:13503558

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1		1
Investment property			459,228		-
			459,229		1
Current assets
Debtors: amounts falling due within one year		-		780
Cash at bank and in hand		3,374		1,271,492
		3,374		1,272,272
Creditors: amounts falling due within one year	7	(368,462)		(324,557)
Net current (liabilities)/assets			(365,088)		947,715
Total assets less current liabilities			94,141		947,716

Net assets			94,141		947,716

Capital and reserves
Called up share capital	110	110
Profit and loss account	94,031	947,606
	94,141	947,716

Page 1


COLLEGE TOWN MONTESSORI (GROUP) LIMITED REGISTERED NUMBER:13503558

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

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 income and retained earnings 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 Sanderson

Director

Date: 14 January 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


COLLEGE TOWN MONTESSORI (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

College Town Montessori (Group) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3


COLLEGE TOWN MONTESSORI (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 September 2024	1
	At 31 August 2025	1

5.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	459,228
	At 31 August 2025	459,228

The 2025 valuations were made by the directors, on an open market value for existing use basis.

Page 4


COLLEGE TOWN MONTESSORI (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Prepayments and accrued income	-	780

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	356,331	320,119
Corporation tax	8,591	4,438
Accruals and deferred income	3,540	-
	368,462	324,557

Page 5