Company No: 02615792 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C Blunt
	S Goodwin
	S Mackintosh

REGISTERED OFFICE	Pinner Wood Cottage
	Woodhall Road
	Pinner
	HA5 4UA
	United Kingdom

COMPANY NUMBER

02615792 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	255,374		261,842
		255,374		261,842
Current assets
Debtors	4	522,251		436,624
Cash at bank and in hand		58,433		115,275
		580,684		551,899
Creditors: amounts falling due within one year	5	( 49,915)		( 85,383)
Net current assets		530,769		466,516
Total assets less current liabilities		786,143		728,358
Net assets		786,143		728,358
Capital and reserves
Called-up share capital	6	120,200		120,200
Profit and loss account		665,943		608,158
Total shareholder's funds		786,143		728,358

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Roxeth Mead (Buckholt) Ltd (registered number: 02615792) were approved and authorised for issue by the Board of Directors on 14 May 2026. They were signed on its behalf by:

C Blunt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roxeth Mead (Buckholt) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Pinner Wood Cottage, Woodhall Road, Pinner, HA5 4UA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Roxeth Mead (Buckholt) Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Revenue arises from the provision of education services.
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	100 years straight line
Office equipment	20 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	15		16

3. Tangible assets

	Land and buildings		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 September 2024	373,313		6,755		3,837		383,905
Additions	0		293		0		293
Disposals	0		0		( 888)		( 888)
At 31 August 2025	373,313		7,048		2,949		383,310
Accumulated depreciation
At 01 September 2024	117,268		2,766		2,029		122,063
Charge for the financial year	4,783		970		1,008		6,761
Disposals	0		0		( 888)		( 888)
At 31 August 2025	122,051		3,736		2,149		127,936
Net book value
At 31 August 2025	251,262		3,312		800		255,374
At 31 August 2024	256,045		3,989		1,808		261,842

4. Debtors

	2025		2024
	£		£
Trade debtors	2,142		1,396
Amounts owed by Group undertakings	486,743		411,815
Corporation tax	10,789		0
Other debtors	22,577		23,413
	522,251		436,624

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	13,345		13,069
Taxation and social security	2,376		33,075
Other creditors	34,194		39,239
	49,915		85,383

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
120,200 Ordinary shares of £ 1.00 each	120,200		120,200

7. Ultimate controlling party

The ultimate parent undertaking is Hall Holdings (Education) Limited, a company registered in England and Wales.