Fountain Head House School Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12814483

Fountain Head House School Limited

Filleted Unaudited Financial Statements

31 August 2025

Fountain Head House School Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		170,911	137,907

Current assets

Debtors	6	943,018	419,888
Cash at bank and in hand		1,177,694	746,945
		------------	------------
		2,120,712	1,166,833

Creditors: amounts falling due within one year	7	2,745,919		1,890,387
		------------		------------
Net current liabilities			625,207	723,554
			---------	---------
Total assets less current liabilities			( 454,296)	( 585,647)

Creditors: amounts falling due after more than one year	8	14,594	–
		---------	---------
Net liabilities		( 468,890)	( 585,647)
		---------	---------

Capital and reserves

Called up share capital	800	800
Profit and loss account	( 469,690)	( 586,447)
	---------	---------
Shareholders deficit	( 468,890)	( 585,647)
	---------	---------

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 .

Fountain Head House 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 26 May 2026 , and are signed on behalf of the board by:

Mr T Anwar-Hameed

Director

Company registration number: 12814483

Fountain Head House 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 & Wales. The address of the registered office is Lyndhurst, 1 Cranmer Street, Nottingham, Nottinghamshire, NG10 1NJ.

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 accounts have been prepared on a going concern basis as, in the opinion of the directors, the company will continue to be supported by the shareholders for the foreseeable future.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Long leasehold property	-	Over the term of the lease
Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 98 (2024: 80 ).

5. Tangible assets

	Long leasehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 September 2024	98,521	46,993	99,887	245,401
Additions	67,786	( 2,938)	16,643	81,491
	---------	--------	---------	---------
At 31 August 2025	166,307	44,055	116,530	326,892
	---------	--------	---------	---------
Depreciation
At 1 September 2024	29,556	16,959	60,979	107,494
Charge for the year	11,212	11,318	25,957	48,487
	---------	--------	---------	---------
At 31 August 2025	40,768	28,277	86,936	155,981
	---------	--------	---------	---------
Carrying amount
At 31 August 2025	125,539	15,778	29,594	170,911
	---------	--------	---------	---------
At 31 August 2024	68,965	30,034	38,908	137,907
	---------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	542,126	–
Other debtors	400,892	419,888
	---------	---------
	943,018	419,888
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	198,708	195,875
Social security and other taxes	386,858	50,668
Other creditors	2,160,353	1,643,844
	------------	------------
	2,745,919	1,890,387
	------------	------------

Other creditors includes £8,831 (2024 - £ nil) by way of finance credit, which is secured against the assets to which it relates.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	14,594	–
	--------	----

Other creditors includes £14,594 (2024 - £ nil) by way of finance credit, which is secured against the assets to which it relates.

9. Directors' advances, credits and guarantees

The balance owed to the directors as at 31/08/2024 was £288,291 (2024: £288,291). The directors' loans are interest free and repayable on demand.