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# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Company Registration Number:
09757861 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Louise Lee

The director shown below has held office during the period of
1 September 2024 to 1 October 2024

C Elder

The director shown below has held office during the period of
30 September 2024 to 31 August 2025

M Lilley

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 April 2026

And signed on behalf of the board by:
Name: Louise Lee
Status: Director

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Profit And Loss Account

for the Period Ended 31 August 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Cost of sales: | ( 224,000 ) | ( 132,000 )
Gross profit(or loss): | (224,000) | (132,000)
Administrative expenses: | ( 57,000 ) | ( 90,000 )
Other operating income: | 296,000 | 290,000
Operating profit(or loss): | 15,000 | 68,000
Profit(or loss) before tax: | 15,000 | 68,000
Profit(or loss) for the financial year: | 15,000 | 68,000

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 1 | 1
Fixed assets
Tangible assets: | 3 | 6,000 | 12,000
Total fixed assets: |  | 6,000 | 12,000
Current assets
Debtors: | 4 | 68,000 | 143,000
Cash at bank and in hand: |  | 9,000 | 4,000
Total current assets: |  | 77,000 | 147,000
Creditors: amounts falling due within one year: | 5 | ( 65,000 ) | ( 88,000 )
Net current assets (liabilities): |  | 12,000 | 59,000
Total assets less current liabilities: |  | 18,001 | 71,001
Total net assets (liabilities): |  | 18,001 | 71,001
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 18,000 | 71,000
Total Shareholders' funds: |  | 18,001 | 71,001

The notes form part of these financial statements

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Balance sheet statements

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

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

The directors acknowledge their 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.

This report was approved by the board of directors on 29 April 2026
and signed on behalf of the board by:

Name: Louise Lee
Status: Director

The notes form part of these financial statements

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Government grants Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure. Other income Other income is recognised at the fair value of the consideration received or receivable in the period it is received or receivable and to the extent the company has provided the goods or services.

  Tangible fixed assets depreciation policy

  Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Fixtures and fittings Computer equipment- Over 5 years- Over 3 years 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. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  Other accounting policies

  Taxation There is no tax charge in the financial statements as all of the Company's distributable profits are gift aided to the Company's parent company, Mowbray Education Trust Limited. 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. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. 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

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 13 | 14

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 |  |  | 40,000 | 5,000 |  | 45,000
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 |  |  | 40,000 | 5,000 |  | 45,000
Depreciation |  |  |  |  |  |
At 1 September 2024 |  |  | 28,000 | 5,000 |  | 33,000
Charge for year |  |  | 6,000 |  |  | 6,000
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 |  |  | 34,000 | 5,000 |  | 39,000
Net book value |  |  |  |  |  |
At 31 August 2025 |  |  | 6,000 | 0 |  | 6,000
At 31 August 2024 |  |  | 12,000 | 0 |  | 12,000

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 1,000 |
Prepayments and accrued income | 3,000 | 1,000
Other debtors | 64,000 | 142,000
Total | 68,000 | 143,000

# MOWBRAY EDUCATION TRUST SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 4,000 | 3,000
Accruals and deferred income | 5,000 | 31,000
Other creditors | 56,000 | 54,000
Total | 65,000 | 88,000