IRIS Accounts Production v25.4.12.37 SC110906 Board of Directors 1.7.24 30.6.25 30.6.25 Medium entities the operation of a residential service for children and young people with social, emotional and behavioural difficulties. true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. 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REGISTERED NUMBER: SC110906 (Scotland)

| STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| MOORE HOUSE SCHOOL LIMITED |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 4 |

Statement of Comprehensive Income | 7 |

Balance Sheet | 8 |

Statement of Changes in Equity | 9 |

Cash Flow Statement | 10 |

Notes to the Cash Flow Statement | 11 |

Notes to the Financial Statements | 12 |

MOORE HOUSE SCHOOL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mrs P Sheridan

| L Sheridan

| T J Callaghan

| W Wood

| REGISTERED OFFICE: | Moore House School

| Edinburgh Road

| Bathgate

| West Lothian

| EH48 1EX

| REGISTERED NUMBER: | SC110906 (Scotland)

| SENIOR STATUTORY AUDITOR: | Douglas Paton BSc CA

| AUDITORS: | Bannerman Johnstone Maclay Limited

| Chartered Accountants

| and Statutory Auditor

| 213 St Vincent Street

| Glasgow

| G2 5QY

| BANKERS: | The Royal Bank of Scotland plc

| 8 Hopetoun Street

| Bathgate

| West Lothian

| EH48 4EU

| SOLICITORS: | P C McFarlane & Co

| Law House

| Fairbairn Place

| Livingston

| West Lothian

| EH54 6TN

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

STRATEGIC REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The directors present their strategic report for the year ended 30 June 2025.

The principal activity of the company is the provision of care and education for young people.

REVIEW OF BUSINESS

The directors report good performance for the year and express satisfaction with the financial results achieved. Investment in staff training and recruitment remained a core focus, helping the organisation respond to sector-wide workforce pressures while sustaining high standards of care and education.

PRINCIPAL RISKS AND UNCERTAINTIES

For the year ahead, the board has identified the main risks and uncertainties facing the company as:

- Regulatory compliance

- Workforce challenges

- Government policy

- Local authority funding

Having evaluated these areas, the board believes that the organisation has taken constructive steps and implemented actions designed to reduce the potential impact of these risks and uncertainties.

KEY PERFORMANCE INDICATORS

The directors and senior management of the company regularly monitor the performance of the organisation with reference to key performance indicators (KPIs) such as occupancy, staff turnover, and educational progress metrics were closely monitored to ensure continuous improvement.

ON BEHALF OF THE BOARD:

Mrs P Sheridan - Director

20 February 2026

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 JUNE 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

DIVIDENDS

The total distribution of dividends for the year ended 30 June 2025 will be £50,905 (2024: £1,000).

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Mrs P Sheridan

L Sheridan

T J Callaghan

W Wood

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Bannerman Johnstone Maclay Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs P Sheridan - Director

20 February 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOORE HOUSE SCHOOL LIMITED

Opinion

We have audited the financial statements of Moore House School Limited (the 'company') for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOORE HOUSE SCHOOL LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- |  | We obtained an understanding of the legal and regulatory frameworks applicable to the company and the sector in which it operates. We determined that the following laws and regulations were the most significant: the Companies Act 2006 and UK corporate taxation laws. |

- |  | We obtained an understanding of how the company is complying with those legal and regulatory frameworks by making enquires to the management. |

- |  | We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included: |

| - |  | identifying and assessing the design and effectiveness of controls management has in place to prevent and detect fraud; |

| - |  | understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; |

| - |  | challenging assumptions and judgements made by management in its significant accounting estimates; |

| - |  | identifying and testing journal entries, in particular any journal entries posted with unusual accounting combinations; and |

| - |  | assessing the extent of compliance with relevant laws and regulations. |

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOORE HOUSE SCHOOL LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Douglas Paton BSc CA (Senior Statutory Auditor)

for and on behalf of Bannerman Johnstone Maclay Limited

Chartered Accountants

and Statutory Auditor

213 St Vincent Street

Glasgow

G2 5QY

20 February 2026

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 12,249,266 |  | 10,279,097 |  |

Cost of sales | 7,976,363 |  | 6,605,747 |  |

GROSS PROFIT | 4,272,903 |  | 3,673,350 |  |

Administrative expenses | 2,376,736 |  | 2,955,500 |  |

1,896,167 |  | 717,850 |  |

Other operating income | 563,251 |  | 413,796 |  |

OPERATING PROFIT | 4 | 2,459,418 |  | 1,131,646 |  |

Interest receivable and similar income | 29,229 |  | 11,237 |  |

2,488,647 |  | 1,142,883 |  |

Interest payable and similar expenses | 5 | 12,639 |  | 30,500 |  |

PROFIT BEFORE TAXATION | 2,476,008 |  | 1,112,383 |  |

Tax on profit | 6 | 653,397 |  | 311,506 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,822,611 |  | 800,877 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,822,611 |  | 800,877 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | 2,323,653 |  | 1,717,741 |  |

CURRENT ASSETS

Debtors | 9 | 1,238,381 |  | 922,116 |  |

Cash at bank and in hand | 2,223,085 |  | 916,577 |  |

3,461,466 |  | 1,838,693 |  |

CREDITORS

Amounts falling due within one year | 10 | 1,089,377 |  | 672,979 |  |

NET CURRENT ASSETS | 2,372,089 |  | 1,165,714 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,695,742 |  | 2,883,455 |  |

CREDITORS

Amounts falling due after more than one year | 11 | 40,581 |  | - |  |

NET ASSETS | 4,655,161 |  | 2,883,455 |  |

CAPITAL AND RESERVES

Called up share capital | 14 | 11,500 |  | 11,500 |  |

Revaluation reserve | 15 | 941,572 |  | 984,371 |  |

Retained earnings | 15 | 3,702,089 |  | 1,887,584 |  |

SHAREHOLDERS' FUNDS | 4,655,161 |  | 2,883,455 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2026 and were signed on its behalf by:

Mrs P Sheridan - Director

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 JUNE 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 July 2023 | 11,500 |  | 1,044,908 |  | 1,027,170 |  | 2,083,578 |  |

Changes in equity

Dividends | - |  | (1,000 | ) | - |  | (1,000 | ) |

Total comprehensive income | - |  | 843,676 |  | (42,799 | ) | 800,877 |  |

Balance at 30 June 2024 | 11,500 |  | 1,887,584 |  | 984,371 |  | 2,883,455 |  |

Changes in equity

Dividends | - |  | (50,905 | ) | - |  | (50,905 | ) |

Total comprehensive income | - |  | 1,865,410 |  | (42,799 | ) | 1,822,611 |  |

Balance at 30 June 2025 | 11,500 |  | 3,702,089 |  | 941,572 |  | 4,655,161 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,339,914 |  | 1,111,872 |  |

Interest paid | (8,345 | ) | (28,277 | ) |

Interest element of hire purchase payments paid | (4,294 | ) | (2,223 | ) |

Tax paid | (310,854 | ) | (114,612 | ) |

Net cash from operating activities | 2,016,421 |  | 966,760 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (716,879 | ) | - |  |

Sale of tangible fixed assets | - |  | 4,349 |  |

Interest received | 29,229 |  | 11,237 |  |

Net cash from investing activities | (687,650 | ) | 15,586 |  |

Cash flows from financing activities

Loan repayments in year | - |  | (172,226 | ) |

Capital repayments in year | (6,356 | ) | (38,069 | ) |

Amount introduced by directors | 46,998 |  | 52,150 |  |

Amount withdrawn by directors | (12,000 | ) | (173,000 | ) |

Equity dividends paid | (50,905 | ) | (1,000 | ) |

Net cash from financing activities | (22,263 | ) | (332,145 | ) |

Increase in cash and cash equivalents | 1,306,508 |  | 650,201 |  |

Cash and cash equivalents at beginning of year | 2 | 916,577 |  | 266,376 |  |

Cash and cash equivalents at end of year | 2 | 2,223,085 |  | 916,577 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 JUNE 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 2,476,008 |  | 1,112,383 |  |

| Depreciation charges | 164,718 |  | 136,388 |  |

| Loss on disposal of fixed assets | - |  | 2,331 |  |

| Finance costs | 12,639 |  | 30,500 |  |

| Finance income | (29,229 | ) | (11,237 | ) |

2,624,136 |  | 1,270,365 |  |

| Increase in trade and other debtors | (361,265 | ) | (191,624 | ) |

| Increase in trade and other creditors | 77,043 |  | 33,131 |  |

| Cash generated from operations | 2,339,914 |  | 1,111,872 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 June 2025

| 30.6.25 |  | 1.7.24

£ | £ |

| Cash and cash equivalents | 2,223,085 |  | 916,577 |  |

| Year ended 30 June 2024

| 30.6.24 |  | 1.7.23

£ | £ |

| Cash and cash equivalents | 916,577 |  | 266,376 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| Other |

| non-cash |

| At 1.7.24 | Cash flow | changes | At 30.6.25

£ | £ | £ | £ |

| Net cash |

| Cash at bank

| and in hand | 916,577 |  | 1,306,508 |  | 2,223,085 |  |

916,577 |  | 1,306,508 |  | 2,223,085 |  |

| Debt

| Finance leases | - |  | 6,356 |  | - |  | (47,395 | ) |

- |  | 6,356 |  | - |  | (47,395 | ) |

| Total | 916,577 |  | 1,312,864 |  | - |  | 2,175,690 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Moore House School Limited is a private company, limited by shares , registered in Scotland. 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Going concern

| The directors are required to prepare the statutory financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. In satisfaction of this responsibility the directors have considered the company's ability to meet its liabilities as they fall due.

| The company meets its day to day working capital requirements through its cash reserves.

| The company's going concern assessment considers its principal risks and is dependent on a number of factors including financial performance.

| The current and future financial position of the company, its cash flows and liquidity have been reviewed by the directors.

| Following this review, the directors are confident that the company has sufficient resources to continue to operate for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

| Turnover

| Turnover represents the total invoiced value of sales generated during the financial year from the Company’s core activity of providing and developing residential childcare services. Revenue is recognised upon the satisfaction of performance obligations under contractual agreements, reflecting the entitlement to consideration earned. Income relating to childcare services invoiced either in advance or arrears is deferred or accrued as appropriate, with recognition occurring from the commencement of each placement as services are delivered.

| Tangible fixed assets

| Tangible fixed assets are measured at cost or revalued amount less accumulated depreciation and any accumulated impairment costs.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings - Straight line over 25 years

| Plant and machinery etc - Straight line over 10 years and straight line over 3 years

| At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any impairment loss exists.

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors and loans from related undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Pensions

| The company operates a money purchase grouped personal pension scheme for care staff.

| The company participates in the Scottish Teachers Pension Scheme. It is a multi-employer defined benefit scheme. It is not possible for the body to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis. Therefore, the company accounts for the scheme as if it were a defined contribution scheme, as permitted by FRS 102 section 28. As a result, employer contributions are charged to the Statement of Comprehensive Income/Expenditure as they fall due.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 6,699,426 |  | 5,919,674 |  |

| Social security costs | 648,244 |  | 475,262 |  |

| Other pension costs | 274,627 |  | 423,927 |  |

7,622,297 |  | 6,818,863 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Employees | 176 |  | 148 |  |

| Directors | 4 |  | 4 |  |

180 |  | 152 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 192,866 |  | 216,926 |  |

| Directors' pension contributions to money purchase schemes | - |  | 200,000 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | - |  | 1 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 8,815 |  | 14,011 |  |

| Depreciation - owned assets | 146,980 |  | 126,584 |  |

| Depreciation - assets on hire purchase contracts | 17,738 |  | 9,804 |  |

| Loss on disposal of fixed assets | - |  | 2,331 |  |

| Auditors' remuneration | 7,680 |  | 7,680 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 8,345 |  | - |  |

| Other interest | - |  | 28,277 |  |

| Hire purchase | 4,294 |  | 2,223 |  |

12,639 |  | 30,500 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 653,397 |  | 311,506 |  |

| Tax on profit | 653,397 |  | 311,506 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 2,476,008 |  | 1,112,383 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 619,002 |  | 278,096 |  |

| Effects of:

| Expenses not deductible for tax purposes | (2,714 | ) | 2,561 |  |

| Depreciation in excess of capital allowances | 37,109 |  | 30,266 |  |

| Losses on disposal of assets | - |  | 583 |  |

| Total tax charge | 653,397 |  | 311,506 |  |

7. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 50,905 |  | 1,000 |  |

8. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| Freehold |  | to |  | and

| property |  | property |  | fittings

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 1,545,000 |  | 1,070,672 |  | 295,875 |  |

| Additions | 716,879 |  | - |  | - |  |

| At 30 June 2025 | 2,261,879 |  | 1,070,672 |  | 295,875 |  |

| DEPRECIATION

| At 1 July 2024 | 123,600 |  | 782,523 |  | 295,852 |  |

| Charge for year | 78,527 |  | 60,261 |  | 23 |  |

| At 30 June 2025 | 202,127 |  | 842,784 |  | 295,875 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,059,752 |  | 227,888 |  | - |  |

| At 30 June 2024 | 1,421,400 |  | 288,149 |  | 23 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 67,655 |  | 94,247 |  | 3,073,449 |  |

| Additions | 53,751 |  | - |  | 770,630 |  |

| At 30 June 2025 | 121,406 |  | 94,247 |  | 3,844,079 |  |

| DEPRECIATION

| At 1 July 2024 | 59,486 |  | 94,247 |  | 1,355,708 |  |

| Charge for year | 25,907 |  | - |  | 164,718 |  |

| At 30 June 2025 | 85,393 |  | 94,247 |  | 1,520,426 |  |

| NET BOOK VALUE

| At 30 June 2025 | 36,013 |  | - |  | 2,323,653 |  |

| At 30 June 2024 | 8,169 |  | - |  | 1,717,741 |  |

| All properties were valued in 2022 by DM Hall, Chartered Surveyors. The valuations were prepared in accordance with the SAVP and Guidance Notes issued by the Royal Institution of Chartered Surveyors on the Valuation of Assets. This valuation has been incorporated in the accounts.

| Cost or valuation at 30 June 2025 is represented by:

| Improvements |  | Fixtures

| Freehold |  | to |  | and

| property |  | property |  | fittings

£ | £ | £ |

| Valuation in 2022 | 606,141 |  | - |  | - |  |

| Cost | 1,655,738 |  | 1,070,672 |  | 295,875 |  |

2,261,879 |  | 1,070,672 |  | 295,875 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2022 | - |  | - |  | 606,141 |  |

| Cost | 121,406 |  | 94,247 |  | 3,237,938 |  |

121,406 |  | 94,247 |  | 3,844,079 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | TANGIBLE FIXED ASSETS - continued

| If land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,655,738 |  | 938,859 |  |

| Aggregate depreciation | 554,927 |  | 496,204 |  |

| Land and buildings were valued on an open market basis on 12 December 2022 by DM Hall .

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST OR VALUATION

| Additions | 53,751 |  |

| At 30 June 2025 | 53,751 |  |

| DEPRECIATION

| Charge for year | 17,738 |  |

| At 30 June 2025 | 17,738 |  |

| NET BOOK VALUE

| At 30 June 2025 | 36,013 |  |

| Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 960,581 |  | 723,385 |  |

| Amounts owed by related undertakings | 249,465 |  | 141,039 |  |

| Directors' loan accounts | - |  | 45,000 |  |

| Prepayments and accrued income | 28,335 |  | 12,692 |  |

1,238,381 |  | 922,116 |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 12) | 6,814 |  | - |  |

| Trade creditors | 129,117 |  | 142,542 |  |

| Tax | 654,050 |  | 311,507 |  |

| Social security and other taxes | 169,057 |  | 126,930 |  |

| VAT | 34,931 |  | - |  |

| Other creditors | 58,188 |  | 39,029 |  |

| Directors' loan accounts | 4,985 |  | 14,987 |  |

| Accrued expenses | 32,235 |  | 37,984 |  |

1,089,377 |  | 672,979 |  |

11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 12) | 40,581 |  | - |  |

12. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 9,598 |  | - |  |

| Between one and five years | 42,752 |  | - |  |

52,350 |  | - |  |

| Finance charges repayable:

| Within one year | 2,784 |  | - |  |

| Between one and five years | 2,171 |  | - |  |

4,955 |  | - |  |

| Net obligations repayable:

| Within one year | 6,814 |  | - |  |

| Between one and five years | 40,581 |  | - |  |

47,395 |  | - |  |

MOORE HOUSE SCHOOL LIMITED (REGISTERED NUMBER: SC110906)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 231,015 |  | 205,822 |  |

| Between one and five years | 248,523 |  | 354,648 |  |

| In more than five years | 105,000 |  | - |  |

584,538 |  | 560,470 |  |

13. | SECURED DEBTS

| The Royal Bank of Scotland PLC hold a floating charge over the undertaking of the company.

14. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 11,500 | Ordinary | £1 | 11,500 |  | 11,500 |  |

15. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 July 2024 | 1,887,584 |  | 984,371 |  | 2,871,955 |  |

| Profit for the year | 1,822,611 |  | 1,822,611 |  |

| Dividends | (50,905 | ) | (50,905 | ) |

| Transfer of amount equivalent to additional depreciation on revalued assets | 42,799 |  | (42,799 | ) | - |  |

| At 30 June 2025 | 3,702,089 |  | 941,572 |  | 4,643,661 |  |

16. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £50,905 were paid to the directors .

| During the year, the company entered into the following transactions with related parties:

| - |  | rent of £175,000 (2024: £160,000) was paid to a Self Administered Pension fund of P Sheridan; |  |

| - |  | rental income of £67,500 (2024: £nil) was received from The Jane Moore Trust; |  |

| - |  | purchases of £413,413 (2024: £157,281) were made from The Jane Moore Trust; |  |

| - |  | sales of £95,000 (2024: £95,000) were made to JMT Care Services Limited, a company under common control; and |  |

| - |  | management fees of £388,751 (2024: £306,110) were charged to JMT Care Services Limited. |  |

| At the year end, amounts due from related parties comprised of £159,349 due from JMT Care Services Limited and £90,116 due from Abercorn Clinic Limited, both of which are companies under common control.