The Mount School Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10806477

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		2
Tangible Assets	5		200,150		83,252

			200,151		83,254
CURRENT ASSETS
Stocks	6	31,596		39,299
Debtors	7	149,231		342,503
Cash at bank and in hand		18,738		63,057

		199,565		444,859
Creditors: Amounts Falling Due Within One Year	8	(359,982 )		(449,822 )

NET CURRENT ASSETS (LIABILITIES)			(160,417 )		(4,963 )

TOTAL ASSETS LESS CURRENT LIABILITIES			39,734		78,291

Creditors: Amounts Falling Due After More Than One Year	9		(85,809 )		(63,944 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(35,029 )		(12,818 )

NET (LIABILITIES)/ASSETS			(81,104 )		1,529

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(81,106 )		1,527

SHAREHOLDERS' FUNDS			(81,104)		1,529

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The Mount School Limited

Balance Sheet (continued)

As At 31 August 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Christopher Sellers

Director

24 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Mount School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10806477 . The registered office is 3 Binham Road, Huddersfield, HD2 2AP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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. 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 the profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are patents and licences. They are amortised to the profit and loss account over their estimated economic life of 10 years.

2.5. 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:

Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance
Fixtures & Fittings	33.33% Straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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The Mount School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Taxation

Income tax expense represents the sum of the 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2024: 28)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 September 2024	1	6	7

As at 31 August 2025	1	6	7

Amortisation
As at 1 September 2024	1	4	5
Provided during the period	-	1	1

As at 31 August 2025	1	5	6

Net Book Value
As at 31 August 2025	-	1	1

As at 1 September 2024	-	2	2

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The Mount School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	195,308	25,500	220,808
Additions	153,812	22,000	175,812

As at 31 August 2025	349,120	47,500	396,620

Depreciation
As at 1 September 2024	132,456	5,100	137,556
Provided during the period	50,434	8,480	58,914

As at 31 August 2025	182,890	13,580	196,470

Net Book Value
As at 31 August 2025	166,230	33,920	200,150

As at 1 September 2024	62,852	20,400	83,252

6. Stocks

	2025	2024
	£	£
Stock	31,596	39,299

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	121,324	293,365
Other debtors	27,907	49,138

	149,231	342,503

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32,899	41,541
Bank loans and overdrafts	13,636	18,182
Other creditors	264,423	390,099
Taxation and social security	49,024	-

	359,982	449,822

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The Mount School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

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

	2025	2024
	£	£
Bank loans	-	13,636
Other loans	85,809	50,308

	85,809	63,944

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Statement on Financial Performance

The loss reported for the current financial year reflects a deliberate and strategic investment phase in the continued development of The Mount School.

During the year, significant resources have been directed towards strengthening the team, enhancing the facilities, and expanding the provision, most notably in preparation for the development and opening of the new nursery. These investments are aligned with the long-term vision to create an exceptional environment for children and families, and to establish a strong foundation for sustainable future growth.

As outlined in the wider strategy, the focus is on building something far more meaningful than short-term financial performance. Creating a setting where children benefit from a rich and memorable childhood experience, supported by high-quality teaching, outstanding facilities, and a growing range of opportunities.

While these upfront investments have resulted in a planned loss for the year, they position the organisation strongly for the future. Early indicators, including increased interest in the nursery provision and continued demand across the school and tutoring services, provide confidence in the trajectory of the business.

The Director remains confident that these strategic decisions will deliver long-term financial stability, alongside continued growth in pupil numbers and provision. The underlying business remains robust, and this period represents an intentional step in the next phase of development for The Mount School.

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