Company registration number 07863609 (England and Wales)
BEECH LODGE SCHOOL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BEECH LODGE SCHOOL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BEECH LODGE SCHOOL SERVICES LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
2,856
4,079
Tangible assets
5
11,677
14,597
14,533
18,676
Current assets
Debtors
6
-
0
6
Cash at bank and in hand
29,513
34,666
29,513
34,672
Creditors: amounts falling due within one year
7
(173,425)
(164,230)
Net current liabilities
(143,912)
(129,558)
Net liabilities
(129,379)
(110,882)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(129,381)
(110,884)
Total equity
(129,379)
(110,882)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 14 April 2026 and are signed on its behalf by:
D Szmigielska Shanly
Director
Company registration number 07863609 (England and Wales)
BEECH LODGE SCHOOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Beech Lodge School Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sorbon, Aylesbury End, Beaconsfield, Buckinghamshire, HP9 1LW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

The company has net liabilities of £129,379 at the year end, including £134,744 owed to Beech Lodge School Limited, who are supporting the company whilst the business and operations are established. For this reason the going concern basis for these financial statements is deemed appropriate.

1.3
Revenue

Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
Intangible fixed assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less cost to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
10 years
Trademarks
10 years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% straight line
BEECH LODGE SCHOOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more that 24 hours. Cash equivalents are highly liquid investments that mature in no more that three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.7
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.9

Finance cost

Finance costs are charged to profit or loss over the term of 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.

1.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

BEECH LODGE SCHOOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The Directors do not consider there to be any critical accounting estimates or judgments used in preparing the financial statements.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
3
4
Intangible fixed assets
Development costs
Trademarks
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
8,428
3,806
12,234
Amortisation and impairment
At 1 September 2024
5,620
2,535
8,155
Amortisation charged for the year
843
380
1,223
At 31 August 2025
6,463
2,915
9,378
Carrying amount
At 31 August 2025
1,965
891
2,856
At 31 August 2024
2,808
1,271
4,079
BEECH LODGE SCHOOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 September 2024 and 31 August 2025
29,196
Depreciation and impairment
At 1 September 2024
14,599
Depreciation charged in the year
2,920
At 31 August 2025
17,519
Carrying amount
At 31 August 2025
11,677
At 31 August 2024
14,597
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
6
7
Creditors: amounts falling due within one year
2025
2024
£
£
Loan from parent company
75,000
75,000
Trade creditors
4,668
4,097
Amounts owed to group undertakings
59,744
61,994
Taxation and social security
217
-
0
Other creditors
17,301
11,303
Accruals and deferred income
16,495
11,836
173,425
164,230

The loan is unsecured. Interest is not payable on the loan for the first 6 months and thereafter interest of 3% is payable.

8
Related party transactions

During the year, the company rendered services to, and had expenses paid by, Beech Lodge School Limited, the Parent company. At 31 August 20 25, owed £134,744 (202 4: £136,994) to Beech Lodge School Limited, including a loan of £75,000 (2024: £75,000).

D Szmeigielska Shanly and L J R Barnes are controlling directors of Apprenticeshop CIC. The company holds funds on behalf of the Community Interest Company. An amount of £nil (202 4: £10,164) is included within other creditors.

BEECH LODGE SCHOOL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
9
Parent company

The ultimate controlling party is Beech Lodge School Limited.

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