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Registered number: 03218069
Harwil Education Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Harwil Education Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Harwil Education Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 03218069

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 186,705 |  | 214,526
|  |  | 186,705 |  | 214,526
CURRENT ASSETS
Debtors | 6 | 365,121 |  | 9,227 |
Cash at bank and in hand |  | 290,118 |  | 330,758 |
|  | 655,239 |  | 339,985 |
Creditors: Amounts Falling Due Within One Year | 7 | (513,175 ) |  | (142,666 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 142,064 |  | 197,319
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 328,769 |  | 411,845
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (32,132 ) |  | (36,761 )
NET ASSETS |  |  | 296,637 |  | 375,084
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 296,537 |  | 374,984
SHAREHOLDERS' FUNDS |  |  | 296,637 |  | 375,084

Page 1
Page 2
Harwil Education Ltd
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs Joanna Wilson Director
6 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Harwil Education Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Harwil Education Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03218069 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

New Classroom | 10% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 10% reducing balance
Computer Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
Harwil Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation
The tax expense represents the sum of the corporation tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
The company receives government grants from the local council to support the provision of early years education and special educational needs (SEN). The company received government grants totalling £111,066 (2024: £58,704) which are recognised in the Income Statement.
Government grants are recognised in the Income Statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 35)
33 35
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 56,422
As at 31 July 2025 | 56,422
Amortisation
As at 1 August 2024 | 56,422
As at 31 July 2025 | 56,422
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

Page 4
Page 5
Harwil Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| New Classroom | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 155,426 | 88,378 | 316,858 | 169,085 | 729,747
Additions | - | - | 7,206 | 1,550 | 8,756
Disposals | - | (31,079 ) | (7,665 ) | (759 ) | (39,503 )
As at 31 July 2025 | 155,426 | 57,299 | 316,399 | 169,876 | 699,000
Depreciation
As at 1 August 2024 | 141,543 | 31,265 | 186,071 | 156,342 | 515,221
Provided during the period | 1,388 | 11,289 | 12,630 | 3,134 | 28,441
Disposals | - | (30,410 ) | (767 ) | (190 ) | (31,367 )
As at 31 July 2025 | 142,931 | 12,144 | 197,934 | 159,286 | 512,295
Net Book Value
As at 31 July 2025 | 12,495 | 45,155 | 118,465 | 10,590 | 186,705
As at 1 August 2024 | 13,883 | 57,113 | 130,787 | 12,743 | 214,526

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 354,170 |  | -
Prepayments and accrued income | 10,951 |  | 3,208
Corporation tax recoverable assets | - |  | 6,019
| 365,121 |  | 9,227

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,629 |  | 4,629
Trade creditors | 25,744 |  | -
Other taxes and social security | 18,824 |  | 38,455
VAT | 46,171 |  | -
Net wages | - |  | 1,141
Other creditors | 73,200 |  | 92,150
Accruals and deferred income | 344,283 |  | 5,776
Directors' loan accounts | 324 |  | 515
| 513,175 |  | 142,666

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,132 |  | 36,761

Page 5
Page 6
Harwil Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,629 |  | 4,629
Later than one year and not later than five years | 32,132 |  | 36,761
| 36,761 |  | 41,390
| 36,761 |  | 41,390

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6