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COMPANY REGISTRATION NUMBER: 08173556

Burton Hathow Preparatory School Limited

Filleted Unaudited Financial Statements

For the year ended

31 August 2025

Burton Hathow Preparatory School Limited

Officers and Professional Advisers

THE BOARD OF DIRECTORS | Mrs P R Ford
| Mr S Robinson
| Mrs C M Lyons

REGISTERED OFFICE | Odder Farm
| Saxilby Road
| Lincoln
| Lincolnshire
| LN1 2BB

ACCOUNTANTS | Streets LLP
| Chartered Accountants
| Tower House
| Lucy Tower Street
| Lincoln
| Lincolnshire
| LN1 1XW

BANKERS | National Westminster Bank Plc
| 225 High Street
| Lincoln
| LN2 1AZ

Burton Hathow Preparatory School Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 6 |  | – | 3,444
Tangible assets | 7 |  | 1,007,939 | 1,046,253
|  | ------------ | ------------
|  | 1,007,939 | 1,049,697

Current assets

Stocks | 7,354 |  | 9,147
Debtors | 8 | 68,647 |  | 115,607
Cash at bank and in hand | 86,083 |  | 132,697
| --------- |  | ---------
| 162,084 |  | 257,451

Creditors: amounts falling due within one year | 9 | 247,416 |  | 285,730
| --------- |  | ---------
Net current liabilities |  | 85,332 | 28,279
|  | ------------ | ------------
Total assets less current liabilities |  | 922,607 | 1,021,418

Creditors: amounts falling due after more than one year | 10 |  | 1,516,887 | 1,527,019
|  | ------------ | ------------
Net liabilities |  | ( 594,280) | ( 505,601)
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 347,153 | 347,153
Profit and loss account |  | ( 941,433) | ( 852,754)
|  | --------- | ---------
Shareholders deficit |  | ( 594,280) | ( 505,601)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Burton Hathow Preparatory School Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mr S Robinson
Director

Company registration number: 08173556

Burton Hathow Preparatory School Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Odder Farm, Saxilby Road, Lincoln, Lincolnshire, LN1 2BB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the going concern basis which assumes the continued support of one of the directors by way of loans to the company. The loans were made to enable the company to purchase property and other assets for the school, and to provide working capital. The director has confirmed his willingness to continue to support the company at the current or greater level, in order that the company can meet its liabilities as they fall due for payment. The directors are confident that, with the ongoing loan, the company can continue to meet its liabilities as they fall due for payments and, as a consequence, the accounts have been prepared on a going concern basis.
Revenue recognition
The turnover shown in the statement of income and retained earnings represents goods and services provided during the period. All income has been recognised on an accruals basis.
Other operating income
Other operating income is credited to the accounts on an accruals basis.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exception: Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Land not depreciated, buildings 2% or 10% straight line
| Long leasehold property | - | 33.33% or 50% straight line
| Plant and machinery | - | 33% straight line
| Fixtures, fittings and equipment | - | 10% straight line
| Equipment | - | 33% straight line

Stocks
Stocks of uniform for resale are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Pension costs
The company makes contributions to defined contribution schemes in respect of teaching and non-teaching staff. All contributions are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 33 (2024: 34 ).
5. Taxation on ordinary activities
At the reporting date the company had accumulated tax losses amounting to £668,057 (2024 £620,671) which are available to be used against the company's future profits.
6. Intangible assets

| Website development
| £
Cost |
At 1 September 2024 and 31 August 2025 | 17,220
| --------
Amortisation |
At 1 September 2024 | 13,776
Charge for the year | 3,444
| --------
At 31 August 2025 | 17,220
| --------
Carrying amount |
At 31 August 2025 | –
| --------
At 31 August 2024 | 3,444
| --------

7. Tangible assets

| Freehold property | Long leasehold property | Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Sep 2024 | 1,236,020 | 5,551 | 95,349 | 44,970 | 21,439 | 1,403,329
Additions | – | – | – | – | 333 | 333
| ------------ | ------- | -------- | -------- | -------- | ------------
At 31 Aug 2025 | 1,236,020 | 5,551 | 95,349 | 44,970 | 21,772 | 1,403,662
| ------------ | ------- | -------- | -------- | -------- | ------------
Depreciation |  |  |  |  |  |
At 1 Sep 2024 | 265,250 | 5,551 | 52,840 | 24,513 | 8,922 | 357,076
Charge for the year | 24,306 | – | 5,199 | 3,118 | 6,024 | 38,647
| ------------ | ------- | -------- | -------- | -------- | ------------
At 31 Aug 2025 | 289,556 | 5,551 | 58,039 | 27,631 | 14,946 | 395,723
| ------------ | ------- | -------- | -------- | -------- | ------------
Carrying amount |  |  |  |  |  |
At 31 Aug 2025 | 946,464 | – | 37,310 | 17,339 | 6,826 | 1,007,939
| ------------ | ------- | -------- | -------- | -------- | ------------
At 31 Aug 2024 | 970,770 | – | 42,509 | 20,457 | 12,517 | 1,046,253
| ------------ | ------- | -------- | -------- | -------- | ------------

Included within the above freehold property is land of £215,000 (2024 £215,000) which is not depreciated.
8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 35,368 | 64,009
Other debtors | 33,279 | 51,598
| -------- | ---------
| 68,647 | 115,607
| -------- | ---------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,000 | 10,000
Trade creditors | 24,644 | 30,994
Social security and other taxes | 15,463 | 10,908
Other creditors | 197,309 | 233,828
| --------- | ---------
| 247,416 | 285,730
| --------- | ---------

The school received a covid-19 Bounce Back Loan of £50,000 which is secured by the UK Government. £10,000 (2024 £10,000) of the loan falls due for repayment within 12 months of the reporting date.
10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,001 | 13,133
Other creditors | 1,513,886 | 1,513,886
| ------------ | ------------
| 1,516,887 | 1,527,019
| ------------ | ------------

Other creditors totalling £1,513,886 (2024 £1,513,886) are secured by a fixed charge over the company's freehold property.
£3,001 (2024 £13,133) of the school's Bounce Back Loan (secured by the UK Government) is due for repayment after more than 12 months from the reporting date.
11. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 9,480 | 13,044
Later than 1 year and not later than 5 years | 6,984 | 7,144
| -------- | --------
| 16,464 | 20,188
| -------- | --------