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Registrar

Registration number: 04435888

Yellow House Alternative Education Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

Yellow House Alternative Education Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Yellow House Alternative Education Ltd

Company Information

Directors | D J Pester J R Pester

Company secretary | C Benjamin

Registered office | 1 Alderford Street Sible Hedingham Halstead Essex CO9 3HX

Solicitors | Holmes & Hills LLP Bocking End Braintree Essex CM7 9AJ

Bankers | Lloyds TSB Market Hill Sudbury Essex CO10 2EL

Accountants | Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Yellow House Alternative Education Ltd

(Registration number: 04435888)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 659,872 | 662,946
Current assets |  |  |
Debtors | 5 | 56,533 | 242,035
Cash at bank and in hand |  | 457,745 | 203,422
|  | 514,278 | 445,457
Creditors: Amounts falling due within one year | 6 | (334,603) | (330,802)
Net current assets |  | 179,675 | 114,655
Total assets less current liabilities |  | 839,547 | 777,601
Creditors: Amounts falling due after more than one year | 6 | - | (2,647)
Provisions for liabilities |  | (20,088) | (16,863)
Net assets |  | 819,459 | 758,091
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | 308,156 | 308,156
Retained earnings |  | 511,203 | 449,835
Shareholders' funds |  | 819,459 | 758,091

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 April 2026 and signed on its behalf by:

D J Pester
Director

Yellow House Alternative Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 1 Alderford Street, Sible Hedingham, Halstead, Essex, CO9 3HX.

These financial statements were authorised for issue by the Board on 13 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of teaching services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates, VAT and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.
Fee income is received in advance and only recognised in the accounts for completed terms. Income that relates to future periods is held in the balance sheet as deferred income.

Government grants

Government grants are assistance by government in the form of a transfer of resources to an entity in return for past or future compliance with specified conditions relating to the operating activities of the entity. Grants are recognised in the profit and loss account at the date they are received, under the performance model.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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 taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Yellow House Alternative Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Buildings | 2% straight line
Fixtures and fittings | 25% reducing balance
Motor vehicles | 25% reducing balance
Office Equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 16).

Yellow House Alternative Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Buildings £ | Office equipment £ | Motor vehicles £ | Fixtures & Fittings £ | Total £
Cost or valuation
At 1 September 2024 | 710,006 | 31,372 | 29,628 | 53,217 | 824,223
Additions | - | 1,517 | - | 32,926 | 34,443
Adjustments | - | (3,232) | - | (2,659) | (5,891)
At 31 August 2025 | 710,006 | 29,657 | 29,628 | 83,484 | 852,775
Depreciation
At 1 September 2024 | 99,080 | 16,760 | 9,714 | 35,723 | 161,277
Charge for the year | 14,200 | 3,072 | 4,978 | 9,376 | 31,626
At 31 August 2025 | 113,280 | 19,832 | 14,692 | 45,099 | 192,903
Carrying amount
At 31 August 2025 | 596,726 | 9,825 | 14,936 | 38,385 | 659,872
At 31 August 2024 | 610,926 | 14,612 | 19,914 | 17,494 | 662,946

Included within the net book value of land and buildings above is £596,726 (2024 - £610,926) in respect of freehold land and buildings.

The adjustment shown above is the VAT claimed on historical additions within four years of the company's date of VAT registration which occurred during the year.

Revaluation

The fair value of the company's Land and buildings was revalued on 31 May 2017 by an independent valuer. The name and qualification of the independent valuer are Mr N Mills CPEA.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £463,800 (2024 - £474,835).

Yellow House Alternative Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | - | 200,531
Directors loan | 8 | 39,072 | 36,467
Prepayments |  | 5,153 | 5,037
Other debtors |  | 12,308 | -
|  | 56,533 | 242,035

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 3,836 | 23,263
Trade creditors |  | 150 | -
Corporation tax |  | 37,988 | 42,858
Taxation and social security |  | 56,873 | 8,031
Accruals and deferred income |  | 233,896 | 255,036
Other creditors |  | 1,860 | 1,614
|  | 334,603 | 330,802

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £3,836 (2024 - £23,263).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 2,647

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £2,647).

Yellow House Alternative Education Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,836 | 23,263

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 2,647

8 | Related party transactions

Transactions with directors

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
D J Pester
| 36,467 | 64,969 | (62,365) | 39,072

2024 | At 1 September 2023 £ | Advances to director £ | Repayments by director £ | At 31 August 2024 £
D J Pester
| 21,750 | 97,969 | (83,252) | 36,467

Other transactions with directors In the year a director invoiced the company for consultancy services worth £18,000 (2024 : £18,000).