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Registration number: 12793966

Forres Sandle Manor School Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Forres Sandle Manor School Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Forres Sandle Manor School Ltd

Company Information

Directors: | T M Mullins L Han

Registered office: | Forres Sandle Manor School Forres Sandle Manor Sandleheath Fordingbridge Hampshire SP6 1NS

Registered number: | 12793966

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Forres Sandle Manor School Ltd

(Registration number: 12793966)
Balance Sheet as at 31 August 2025

| Note | 31.08.25 | 31.08.24
|  | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 5,318,392 |  | 2,355,062
CURRENT ASSETS |  |  |  |  |
Stocks | 5 | 1,303 |  | 1,285 |
Debtors | 6 | 255,818 |  | 318,616 |
Cash at bank and in hand |  | 298,781 |  | 360,791 |
|  | 555,902 |  | 680,692 |
CREDITORS |  |  |  |  |
Creditors within 1yr | 7 | 3,513,820 |  | 3,450,432 |
Net current liabilities |  |  | (2,957,918) |  | (2,769,740)
Total assets less current liabilities |  |  | 2,360,474 |  | (414,678)
Creditors Amounts falling due after more than one year | 7 |  | 4,386,500 |  | 1,250,000
Net liabilities |  |  | (2,026,026) |  | (1,664,678)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (2,026,126) |  | (1,664,778)
Shareholders' deficit |  |  | (2,026,026) |  | (1,664,678)

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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 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 11 May 2026

Forres Sandle Manor School Ltd

(Registration number: 12793966)
Balance Sheet as at 31 August 2025 (continued)

......................................... L Han Director

Forres Sandle Manor School 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 and Wales.

The address of its registered office is:
Forres Sandle Manor School
Forres Sandle Manor
Sandleheath
Fordingbridge
Hampshire
SP6 1NS

These financial statements were authorised for issue by the Board on 11 May 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 except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis on the understanding that related parties will continue to support the business for at least 12 months from the date of signing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates 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.

Forres Sandle Manor School Ltd

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

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class | Depreciation method and rate
Freehold buildings | The freehold property is maintained to a high standard and no depreciation is charged as in the opinion of the directors any such sum is immaterial.
Computer equipment | From 3 to 5 years
Plant and machinery | From 5 to 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Forres Sandle Manor School Ltd

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

2 | Accounting policies (continued)

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. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 51 (2024 - 51).

Forres Sandle Manor School Ltd

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

4. | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 2,227,751 | 37,919 | 83,512 | 65,724 | 2,414,906
Additions | 2,938,260 | 14,488 | 21,674 | 18,159 | 2,992,581
At 31 August 2025 | 5,166,011 | 52,407 | 105,186 | 83,883 | 5,407,487
Depreciation
At 1 September 2024 | - | 3,938 | 34,756 | 21,150 | 59,844
Charge for the year | - | 4,549 | 14,958 | 9,744 | 29,251
At 31 August 2025 | - | 8,487 | 49,714 | 30,894 | 89,095
Carrying amount
At 31 August 2025 | 5,166,011 | 43,920 | 55,472 | 52,989 | 5,318,392
At 31 August 2024 | 2,227,751 | 33,981 | 48,756 | 44,574 | 2,355,062

5. | Stocks

| 31.08.25 £ | 31.08.24 £
Goods for resale | 1,303 | 1,285

6. | Debtors

Current | 31.08.25 £ | 31.08.24 £
Trade debtors | 108,962 | 60,109
Prepayments | 106,319 | 258,083
Other debtors | 40,537 | 424
| 255,818 | 318,616

Forres Sandle Manor School Ltd

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

7. | Creditors

Creditors: amounts falling due within one year

| 31.08.25 £ | 31.08.24 £
Due within one year |  |
Trade creditors | 293,056 | 276,907
Accruals and deferred income | 611,869 | 834,588
Other creditors | 2,608,895 | 2,338,937
| 3,513,820 | 3,450,432

Included in Other Creditors is £2.2m owed to the shareholder on which no interest or repayment terms have been set.

Creditors: amounts falling due after more than one year

| 31.08.25 £ | 31.08.24 £
Due after one year |  |
Loans and borrowings | 4,386,500 | 1,250,000

8. | Related party transactions

Transactions with directors

2025 | At 1 September 2024 £ | At 31 August 2025 £
L Han
| 2,200,000 | 2,200,000

2024 | At 1 September 2023 £ | At 31 August 2024 £
L Han
| 2,200,000 | 2,200,000

Other transactions with directors

The company received an interest-free loan of £2,200,000 (2024: £2,200,000) from L Han, a director of the company. The loan is unsecured and repayable on demand. At 31 August 2025, the balance outstanding was £2,200,000 (2024: £2,200,000). No interest was charged during the year and no amounts have been written off or provided against.