Charity registration number 286347
Company registration number 00705392 (England and Wales)
MAYVILLE HIGH SCHOOL LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
MAYVILLE HIGH SCHOOL LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms Tanya Riordan
Mr Andrew Porter
Dr Sarah Hookway (Chair)
Mr Ian Fairley
Mr Scott Leer
(Appointed 7 January 2026)
Mr Peter Walsh
(Appointed 7 January 2026)
Ms Zoe Farrow
(Appointed 1 February 2026)
Mr Jonathan Paardekooper
(Appointed 15 January 2026)
Charity number
286347
Company number
00705392
Registered office
35 St Simon's Road
Southsea
Hampshire
PO5 2PE
Auditor
Sumer Audit
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Solicitors
Biscoes Cousins Groves
Kingston Place
62-68 Kingston Crescent
Portsmouth
Hants
PO2 8AQ
Stone King LLP
Boundary House
91 Charterhouse Street
Barbican
London
EC1M 6HR
MAYVILLE HIGH SCHOOL LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 26
MAYVILLE HIGH SCHOOL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's deed of trust, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The Trustees are responsible for setting a strategy for achieving the objectives they have set and the focus of this strategy is the development of our pupils and in doing so we:

 

 

Our Ethos is that of a caring school where every pupil is an individual.

 

The School welcomes pupils from all backgrounds. To admit a prospective pupil we need to be satisfied that our School will be able to educate and develop a child to the best of their potential. Entrance interviews and assessments are undertaken to satisfy both ourselves and the parents that the pupil can cope with the pace of education we provide.

Our Aims

 

The objects of the School are the advancement of education of boys and girls and in particular to maintain a boys and girls day school in Southsea, Hampshire.

 

We aim through our Junior and Senior Schools to provide a first class education to boys and girls from the ages of 2 to 16. We seek to provide a structured educational environment that develops our pupils' capabilities, competencies and skills. We promote the academic, moral and physical development of our pupils through our academic curriculum, pastoral care, sporting and other activities. We provide an educational environment where each student can develop and fulfil their potential, building their self-confidence, which will enable them to contribute to the wider community. In doing so, we prepare our pupils for the opportunities, responsibilities and experiences of later life.

 

Our Objectives

 

In setting our objectives the Trustees have been given careful consideration to the Charity Commission's guidance on advancing education and fee charging. The objectives reflect our educational aims as well as the general ethos of the School.

 

Our key objectives for the year included:

MAYVILLE HIGH SCHOOL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

In accordance with the Charity Commission guidelines on public benefit;

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.

Achievements and performance
Significant activities and achievements against objectives

The academic performance of all pupils is carefully monitored to ensure that each child will fulfil their potential. 2025 saw the departing Year 11 pupils achieve an 81% overall pass rate (England average 70%). The pass rate in core subjects was 84% (national average 71%). Our high value-added scores saw pupils continue to exceed expectations – 3% more pupils gained grade 5 and higher in English and Maths and 14% more pupils gained grade 4 and higher in English and Maths, as measured against their expected outcome. As an inclusive school, we strive to ensure that no child is left behind and that all pupils achieve their own personal best. In 2025, the pass rate for pupils with special educational needs was 71%.  

 

Wyvern House opened in September 2023 and continues to expand. As a Secondary Special Educational Needs day school setting, Wyvern offers a calm environment for pupils between the ages of 11-​16 with a range of neurodiverse needs including ADHD and ASD, to build confidence and prepare them for the next stage of their educational journey. All pupils who attend Wyvern have an EHCP.

 

Following the General Election and the new Labour Government's announcement that VAT is to be applied to Independent School fees from January 2025, the School's finance team prepared a VAT implementation plan to ensure they were ready to issue VAT inclusive fee invoices for the Spring Term and the first VAT return as at the end of February 2025.

 

The Head Teacher, Mrs Sarah George BA (Hons) PGCE and her staff continue to provide security and opportunities for each child so that they may undertake their studies and development in a safe, happy environment. The Trustees are grateful to the staff for their dedication to the school and the way in which they project forward the reputation of the school and instil confidence in the pupils who attend. The Trustees are fortunate to have the support of past pupils and an active PTA who assist the school in many ways.

 

Following the resignation of Mrs Rebecca Parkyn in June 2025, Mrs Sarah George who was deputy head at the time became acting head teacher until her formal appointment following a recruitment process in September 2025.

 

The School continues to be involved in managing projects through the Cockleshell Community Sports Club providing sporting facilities to the community.

MAYVILLE HIGH SCHOOL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
Financial review

There has been a decrease in pupil numbers to 458 (2023/​24 485) but the school has maintained a net surplus position of £6,457 (2023/​​24 £1,609,737). This has allowed the Trustees to continue to meet the School's costs from income. Note that last year’s surplus was significantly impacted by the one-off transfer of freehold property into the charity, representing a donation in kind of £1,650,000. Investment in property improvements in the current year totalled £37,897 (2023/​2​4 £32,547). During the year the Trustees further authorised expenditure of £34,744 (2023/​​24 £29,731) on equipment and facilities.

 

In accordance with its charitable objects the School has continued to offer scholarships and assisted places to pupils who might not otherwise benefit from the outstanding education and facilities available at Mayville. During the year £286,349 (2023/​​24 £289,051) was awarded in means-​tested fee assistance to 59 (2023/​​24 45) pupils. To further broaden access, scholarships are awarded each year to recognise achievement and contribution to the School. Scholarships worth £422,240 were awarded during the year (2023/​​24 £475,480), to 84 pupils (2023/​​24 84). The School has additionally supported outside charities both home and abroad and assisted with work in the local community.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Principal Risks and Uncertainties

The School maintains a Risk Register which is reviewed regularly by the Trustees and the Senior Leadership Team. The Trustees have identified the following key strategic risks:

 

1     Long-term financial viability

To secure its long-term financial viability, the School has to balance the investment it makes in its staff and buildings with its funding, the key source of which is fee income. To ensure all its commitments are met, the School has robust management processes. These include forecasting pupil numbers, detailed budgeting and cash flow projections, which are prepared by the Senior Leadership Team and subject to detailed scrutiny by Trustees. Progress against this plan is monitored continually by the Senior Leadership Team and termly by Trustees. Trustees also monitor the impact of changes in government policy (including the introduction of VAT on fees and the withdrawal of charitable business rate relief) on the viability of the School.

 

2     Affordability

The School operates in a very competitive market with fees increasing faster than earnings, and is conscious that the cost of private education is increasingly beyond the financial means of many families. In addition, affordability of fees, and therefore pupil numbers, could be affected by political and macro-economic factors, including the recent introduction of VAT on school fees and increases in energy, food and other costs. Recognising this, the School looks to ensure it achieves value for money in every area of its operations, while maintaining the excellent all-round education for which it is renowned. The School continues to provide means-tested bursaries to ensure that as many pupils as possible are able to benefit from the educational opportunities available.

 

3     Safety and security of pupils, staff and premises

The School aims to provide a safe and secure environment, in order to safeguard and promote the wellbeing of pupils, staff and visitors, and to prevent reputational risk. To do this it has in place detailed policies and procedures including in the areas of safeguarding children, anti-bullying, health and safety, physical security, cyber-security, wellbeing and critical incident management. These policies are regularly reviewed by Trustees. Staff and pupils are provided with detailed training, as appropriate, to ensure these policies are adhered to across the School. In particular, staff and Trustees undertake regular comprehensive safeguarding training. The School employs a Health and Safety Officer who, in conjunction with the Head and Senior Leadership Team, carries out regular inspections of the School buildings and maintains various departmental risk assessments.

MAYVILLE HIGH SCHOOL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -

4     Recruitment and retention of key staff

The School relies on its ability to recruit and retain high quality staff to carry out its charitable activities and achieve its objectives. In order to achieve this the School provides a comprehensive range of financial and non-financial benefits to staff, including competitive salaries and training and development opportunities, and the promotion and support of staff wellbeing.

 

5     Effectiveness of Governance

The Trustees recognise that strong governance is essential to the School's success. In order to ensure that governance is effective Trustees are appointed based upon a skills matrix. Comprehensive induction and refresher training is provided to Trustees. Committee structures are in place, supported by clear terms of reference. Trustees actively monitor the implementation of policies and compliance within the School.

 

6    Technology

The School uses digital technology extensively and aims to educate its pupils to use digital technology effectively and safely. There are a number of risks associated with this use of technology, including the risk of cyber-attack on the School's IT systems and data, safeguarding pupils and staff from the risk of online harm, ensuring the safety and security of personal data, and the risks posed by artificial intelligence. These risks are mitigated by the implementation of information security, data protection, and acceptable use of IT policies which are actively monitored by Trustees, and by a range of technical controls.

 

The generic controls used by the School to minimise risk include:

 

 

The Trustees regularly review the effectiveness of current plans and strategies for managing all identified major risks for the School.

 

Key Performance Indicators

Key performance indicators which are regularly monitored by the Trustees include achievement of pupil number targets, financial performance against budget, academic outcomes for pupils, and promotion of pupil wellbeing – see ‘Achievements and Performance’ and ‘Financial Review’ sections for further details.

Plans for future periods

During the next year the school plans to continue to build on the success of the Wyvern alternative provision and increase the number of pupils to 30.

 

We aim to work with Mayville staff and families on fee affordability given the introduction of VAT on school fees.

 

The school will continue to review facilities, equipment and buildings to ensure they meet the requirements of the pupils.

Structure, governance and management

The charity is controlled by its governing document a deed of trust, and constitutes a limited company, limited by shares, as defined by the Companies Act 2006.

MAYVILLE HIGH SCHOOL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms V Skonieczna
(Resigned 25 July 2025)
Ms Tanya Riordan
Mr Andrew Porter
The Reverend Canon Dr A Rustell
(Resigned 3 December 2024)
Dr Sarah Hookway (Chair)
Mr John Davenport
(Resigned 1 December 2025)
Mr Ian Fairley
Mr Arunkumar Pillai
(Resigned 31 March 2026)
Mr Scott Leer
(Appointed 7 January 2026)
Mr Peter Walsh
(Appointed 7 January 2026)
Ms Zoe Farrow
(Appointed 1 February 2026)
Mr Jonathan Paardekooper
(Appointed 15 January 2026)
Mrs Natalie Pearton
(Appointed 15 January 2026 and resigned 14 April 2026)
Recruitment and appointment of trustees

The Trustees are selected from the local community and from parents or past parents and are appointed for their knowledge of the education system and their experience in business and industry. The Trustees are provided with suitable information and training to enable them to be satisfied that they can fulfil their duties.

 

The Trustees have no beneficial interest in the share capital of the company.

Organisational structure

The Trustees are responsible for the overall management and control of the School and meet regularly to implement their policies regarding the running and development of the School.

 

At Trustee meetings a review of the work undertaken by the School is considered and discussed. Decisions regarding policy and expenditure are made on a majority basis.

 

The day to day running of the school is delegated to the Head and Senior Management Staff.

 

The Head undertakes the key leadership role overseeing educational, pastoral and administration functions in consultation with the senior staff.

Auditor

In accordance with the company's articles, a resolution proposing that Sumer Audit be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report, including the strategic report, was approved by the Board of Trustees.

Dr Sarah Hookway (Chair)
Trustee
27 May 2026
MAYVILLE HIGH SCHOOL LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -

The trustees, who are also the directors of Mayville High School Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

 

MAYVILLE HIGH SCHOOL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF MAYVILLE HIGH SCHOOL LIMITED
- 7 -

Opinion

We have audited the financial statements of Mayville High School Limited (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report and the strategic report prepared for the purposes of company law, is consistent with the financial statements; and

-

the strategic report and the directors' report included within the trustees' report have been prepared in accordance with applicable legal requirements.

MAYVILLE HIGH SCHOOL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MAYVILLE HIGH SCHOOL LIMITED
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-
certain disclosures of trustees' remuneration specified by law are not made; or
-

we have not received all the information and explanations we require for our audit; or

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

 

As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. We are also required to perform specific procedures to respond to the risk of management override. As a result of performing the above, we identified the following areas as those most likely to have an impact on the financial statements: compliance with the UK Companies Act and the Charities SORP (FRS102) and the Keeping Children Safe in Education Act.

MAYVILLE HIGH SCHOOL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MAYVILLE HIGH SCHOOL LIMITED
- 9 -

In addition to the above, our procedures to respond to risks identified included the following:

 

Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planed and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Robin Evans BA FCA CTA DChA (Senior Statutory Auditor)
for and on behalf of Sumer Audit
28 May 2026
Chartered Accountants
Statutory Auditor
Chichester
Sumer Audit is the trading name of Sumer Auditco Limited
MAYVILLE HIGH SCHOOL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
-
27,652
27,652
1,682,711
17,122
1,699,833
Charitable activities
-
School fees
4
4,695,136
-
4,695,136
4,742,743
-
4,742,743
Other educational income
4
380,721
-
380,721
288,138
-
288,138
Catering and welfare income
4
134,876
-
134,876
148,068
-
148,068
Other income
4
121,866
-
121,866
126,250
-
126,250
Investments
5
21,563
-
21,563
27,647
-
27,647
Other income
-
-
-
1,429
-
1,429
Total income
5,354,162
27,652
5,381,814
7,016,986
17,122
7,034,108
Charitable activities
Teaching costs
6
4,565,998
17,160
4,583,158
4,650,646
12,081
4,662,727
Premises
6
556,290
-
556,290
582,418
-
582,418
Welfare
6
143,407
-
143,407
190,699
-
190,699
Total charitable expenditure
5,265,695
17,160
5,282,855
5,423,763
12,081
5,435,844
Other expenditure
8
92,502
-
92,502
(11,473)
-
(11,473)
Total expenditure
5,358,197
17,160
5,375,357
5,412,290
12,081
5,424,371
Net income/(expenditure) and movement in funds
(4,035)
10,492
6,457
1,604,696
5,041
1,609,737
Reconciliation of funds:
Fund balances at 1 September 2024
4,398,435
5,041
4,403,476
2,793,739
-
2,793,739
Fund balances at 31 August 2025
4,394,400
15,533
4,409,933
4,398,435
5,041
4,403,476

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

MAYVILLE HIGH SCHOOL LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
3,582,933
3,644,811
Current assets
Stocks
13
300
300
Debtors
14
530,005
347,018
Cash at bank and in hand
1,029,842
1,276,526
1,560,147
1,623,844
Creditors: amounts falling due within one year
15
643,810
716,910
Net current assets
916,337
906,934
Total assets less current liabilities
4,499,270
4,551,745
Creditors: amounts falling due after more than one year
16
(89,337)
(148,269)
Net assets
4,409,933
4,403,476
The funds of the charity
Share capital
17
1,000
1,000
Restricted income funds
18
15,533
5,041
Unrestricted funds
4,393,400
4,397,435
4,409,933
4,403,476
The financial statements were approved by the trustees on 27 May 2026
Dr Sarah Hookway (Chair)
Trustee
Company registration number 00705392 (England and Wales)
MAYVILLE HIGH SCHOOL LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
23
(195,606)
(83,646)
Investing activities
Purchase of tangible fixed assets
(101,612)
(62,278)
VAT recovery on tangible fixed assets
28,971
-
Proceeds from disposal of tangible fixed assets
-
7,500
Investment income received
21,563
27,647
Net cash used in investing activities
(51,078)
(27,131)
Net cash used in financing activities
-
-
Net decrease in cash and cash equivalents
(246,684)
(110,777)
Cash and cash equivalents at beginning of year
1,276,526
1,387,303
Cash and cash equivalents at end of year
1,029,842
1,276,526
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 13 -
1
Accounting policies
Charity information

Mayville High School Limited is a private company limited by shares incorporated in England and Wales. The registered office is 35 St Simon's Road, Southsea, Hampshire, PO5 2PE.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's deed of trust, the Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Donated goods are measured at their fair value, unless impractical to measure the fair value reliably. Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SoFA.

 

In common with any other tangible assets, donated goods held as tangible fixed assets must be subject to depreciation or amortisation and assessed for indications of their impairment at the reporting date.

MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost per annum
Leasehold land and buildings
2% on cost per annum
Property improvements
2% on cost per annum
Fixtures and fittings
100% on cost per annum
Minibus
25% reducing balance per annum

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 recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation

The charity is exempt from corporation tax on its charitable activities.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

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

 

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

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 16 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
-
-
-
1,682,711
-
1,682,711

Government grants

-
27,652
27,652
-
17,122
17,122
-
27,652
27,652
1,682,711
17,122
1,699,833
Donations and gifts
Mayville High School Trust - transfer of freehold property
-
-
-
1,650,000
-
1,650,000
Mayville High School Trust
-
-
-
32,500
-
32,500
Other
-
-
-
211
-
211
-
-
-
1,682,711
-
1,682,711
Grants receivable for core activities
SENDIF
-
27,652
27,652
-
17,122
17,122
-
27,652
27,652
-
17,122
17,122
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
4

Charitable activities

School fees

Other educational income

Catering and welfare income

Other income

Total
2025
Total
2024
2025
2025
2025
2025
£
£
£
£
£
£

School fees

5,758,914
-
-
-
5,758,914
5,773,678

Private tuition income

-
311,308
-
-
311,308
227,374

Afterschool clubs

-
48,477
-
-
48,477
43,760

Bursaries, discounts and scholarships

(1,063,778)
-
-
-
(1,063,778)
(1,030,935)

Exam fees

-
20,936
-
-
20,936
17,004

Catering and welfare

-
-
134,876
-
134,876
148,068
Other income
-
-
-
121,866
121,866
126,250
4,695,136
380,721
134,876
121,866
5,332,599
5,305,199
Analysis by fund
Unrestricted funds
4,695,136
380,721
134,876
121,866
5,332,599
5,305,199
Bursaries, discounts and scholarships
Bursaries and allowances
(286,349)
-
-
-
(286,349)
(289,051)
Scholarships
(422,240)
-
-
-
(422,240)
(475,480)
Sibling discounts
(144,212)
-
-
-
(144,212)
(147,579)
Staff discounts
(210,977)
-
-
-
(210,977)
(118,825)
(1,063,778)
-
-
-
(1,063,778)
(1,030,935)
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
4

Charitable activities

(Continued)
- 18 -
For the year ended 31 August 2024

School fees

Other educational income

Catering and welfare income

Other income

Total
2024
£
£
£
£
£

School fees

5,773,678
-
-
-
5,773,678

Private tuition income

-
227,374
-
-
227,374

Afterschool clubs

-
43,760
-
-
43,760

Bursaries, discounts and scholarships

(1,030,935)
-
-
-
(1,030,935)

Exam fees

-
17,004
-
-
17,004

Catering and welfare

-
-
148,068
-
148,068
Other income
-
-
-
126,250
126,250
4,742,743
288,138
148,068
126,250
5,305,199
Analysis by fund
Unrestricted funds
4,742,743
288,138
148,068
126,250
5,305,199
Bursaries, discounts and scholarships
Bursaries and allowances
(289,051)
-
-
-
(289,051)
Scholarships
(475,480)
-
-
-
(475,480)
Sibling discounts
(147,579)
-
-
-
(147,579)
Staff discounts
(118,825)
-
-
-
(118,825)
(1,030,935)
-
-
-
(1,030,935)
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
21,563
27,647
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 19 -
6
Expenditure on charitable activities
Teaching costs
Premises
Welfare
Total
Teaching costs
Premises
Welfare
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Direct costs
Staff costs
3,294,303
313,839
63,641
3,671,783
3,213,907
235,462
96,211
3,545,580

Staff expenses

30,728
-
-
30,728
57,428
-
-
57,428

Rent

-
2,750
-
2,750
-
2,200
-
2,200

Rates and water

-
49,643
-
49,643
-
34,662
-
34,662

Light and heat

-
52,908
-
52,908
-
87,223
-
87,223

Repairs and maintenance of premises

-
38,713
-
38,713
-
98,964
-
98,964

Minibus expenses

-
80,564
-
80,564
-
99,530
-
99,530

Provisions

-
-
79,766
79,766
-
-
94,488
94,488

Pupil expenses

223,690
-
-
223,690
261,573
-
-
261,573

Equipment repairs and renewals

-
151
-
151
-
1,758
-
1,758

Cleaning and laundry

-
17,722
-
17,722
-
22,619
-
22,619
3,548,721
556,290
143,407
4,248,418
3,532,908
582,418
190,699
4,306,025
Share of support and governance costs (see note 7)
Support
898,689
-
-
898,689
977,704
-
-
977,704
Governance
135,748
-
-
135,748
152,115
-
-
152,115
4,583,158
556,290
143,407
5,282,855
4,662,727
582,418
190,699
5,435,844
Analysis by fund
Unrestricted funds
4,565,998
556,290
143,407
5,265,695
4,650,646
582,418
190,699
5,423,763
Restricted funds
17,160
-
-
17,160
12,081
-
-
12,081
4,583,158
556,290
143,407
5,282,855
4,662,727
582,418
190,699
5,435,844
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 20 -
7
Support costs allocated to activities
Teaching costs
Total
2025
2024
£
£
Staff costs
432,946
459,188
Depreciation
134,519
124,521
Printing & Stationery
45,633
60,117
Postage & carriage
2,505
2,880
Telephone
5,227
4,141
Advertising
77,460
111,293
General insurances
67,615
48,747
Licences & subscriptions
27,780
21,938
Staff training
11,093
33,269
Computer expenses
76,395
85,041
Aftercare expenses
7,766
14,569
Donations & charitable payments
13,878
12,000
Irrecoverable VAT
9,301
-
Pre registration VAT recovered on fully depreciated fixed assets
(13,429)
-
Governance
135,748
152,115
1,034,437
1,129,819
2025
2024
Governance costs comprise:
£
£
Audit fees
11,285
10,865
Accountancy
10,879
8,808
Legal and professional
104,406
126,349
ISI Inspections
9,178
6,093
135,748
152,115
8
Other costs
Unrestricted
Unrestricted
funds
funds
2025
2024

Bad debts

79,925
(15,312)

HMRC interest payable

1,356
-
Financing costs
11,221
3,839
92,502
(11,473)
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
9
Trustees

 

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

No expenses were reimbursed to trustees during the current or comparative period.

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
125
127
Employment costs
2025
2024
£
£
Wages and salaries
3,639,364
3,564,635
Social security costs
329,637
293,155
Other pension costs
135,728
146,978
4,104,729
4,004,768

Termination payments totalling £5,781 (2024: £25,000) were made in the reporting period.

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,000 - £70,000
-
1
£80,000 - £90,000
1
-
£100,000 - £110,000
-
1

Contributions totalling £5,214 (2024: £8,245) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
569,090
583,854
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Property improvements
Fixtures and fittings
Minibus
Total
£
£
£
£
£
£
Cost
At 1 September 2024
3,811,985
24,576
965,420
1,026,669
80,094
5,908,744
Additions
-
-
66,868
34,744
-
101,612
VAT recovery
-
-
(28,971)
-
-
(28,971)
At 31 August 2025
3,811,985
24,576
1,003,317
1,061,413
80,094
5,981,385
Depreciation and impairment
At 1 September 2024
756,377
24,576
390,282
1,026,669
66,029
2,263,933
Depreciation charged in the year
76,240
-
20,019
34,744
3,516
134,519
At 31 August 2025
832,617
24,576
410,301
1,061,413
69,545
2,398,452
Carrying amount
At 31 August 2025
2,979,368
-
593,016
-
10,549
3,582,933
At 31 August 2024
3,055,608
-
575,138
-
14,065
3,644,811
13
Stocks
2025
2024
£
£
Finished goods and goods for resale
300
300
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
299,208
204,116
Other debtors
94,619
64,768
Prepayments and accrued income
136,178
78,134
530,005
347,018
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 23 -
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
79,313
87,279
Payments received on account
148,914
279,493
Trade creditors
107,093
86,482
Pupil deposits
162,648
147,600
Other creditors
104,442
81,175
Accruals and deferred income
41,400
34,881
643,810
716,910
16
Creditors: amounts falling due after more than one year
2025
2024
£
£
Payments received on account
42,414
148,269
Other creditors
46,923
-
89,337
148,269
17
Share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1,000 Ordinary of £1 each
1,000
1,000
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 September 2024
Incoming resources
Resources expended
At 31 August 2025
£
£
£
£
SENDIF Grant
5,041
27,652
(17,160)
15,533
Previous year:
At 1 September 2023
Incoming resources
Resources expended
At 31 August 2024
£
£
£
£
SENDIF Grant
-
17,122
(12,081)
5,041
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
18
Restricted funds
(Continued)
- 24 -

Special Educational Needs Inclusion Funding (SENDIF) has been received to support children with learning and developmental delay or SEND. The funding is for use in the early years and is paid to the School to support the children's identified needs.

19
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of income which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2024
Incoming resources
Resources expended
Transfers
At 31 August 2025
£
£
£
£
£
Scholarship Reserve
285,000
-
-
-
285,000
MUGA reserve
50,268
-
-
(6,000)
44,268
General funds
4,062,167
5,354,162
(5,358,197)
6,000
4,064,132
4,397,435
5,354,162
(5,358,197)
-
4,393,400
Previous year:
At 1 September 2023
Incoming resources
Resources expended
Transfers
At 31 August 2024
£
£
£
£
£
Scholarship Reserve
285,000
-
-
-
285,000
MUGA reserve
56,268
-
-
(6,000)
50,268
General funds
2,451,471
7,016,986
(5,412,290)
6,000
4,062,167
2,792,739
7,016,986
(5,412,290)
-
4,397,435
20
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
(including share capital)
2025
2025
2025
£
£
£
Fund balances at 31 August 2025 are represented by:
Tangible assets
3,582,933
-
3,582,933
Current assets
900,804
15,533
916,337
Long term liabilities
(89,337)
-
(89,337)
4,394,400
15,533
4,409,933
MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
20
Analysis of net assets between funds
(Continued)
- 25 -
Unrestricted
Restricted
Total
funds
funds
(including share capital)
2024
2024
2024
£
£
£
Fund balances at 31 August 2024 are represented by:
Tangible assets
3,644,811
-
3,644,811
Current assets
901,893
5,041
906,934
Long term liabilities
(148,269)
-
(148,269)
4,398,435
5,041
4,403,476
21
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
57,021
68,425
Between two and five years
79,315
154,698
136,336
223,123

Lease payments recognised as an expense during the year are £54,910 (2024 - £69,601).

22
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Mayville High School Trust

The Trust transferred three properties on 22 November 2023 to Mayville High School Limited. In the 2024 year this was treated as a donation from the Trust of £1,650,000. There were also other donations from the Trust of £32,500. The Trust has now been dissolved and there were no further transactions during the year ending 31 August 2025.

MAYVILLE HIGH SCHOOL LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
22
Related party transactions
(Continued)
- 26 -

Mayville High School Trustees

Reverend Anthony Rustell, a trustee of Mayville High School until 3 December 2024, was also a fee paying parent. There was £325 owed by him to the School at 31 August 2025 (2024: £325).

 

Peter Walsh, a trustee of Mayville High School from 7 January 2026, was also a fee paying parent. There was £3,410 owed by him to the school at 31 August 2025 (2024: £nil).

23
Cash generated from operations
2025
2024
£
£
Surplus for the year
6,457
1,609,737
Adjustments for:
Investment income recognised in statement of financial activities
(21,563)
(27,647)
Gain on disposal of tangible fixed assets
-
(1,429)
Freehold property donated by the Trust
-
(1,650,000)
Depreciation and impairment of tangible fixed assets
134,519
124,521
Movements in working capital:
(Increase) in debtors
(182,987)
(165,137)
(Decrease)/increase in creditors
(132,032)
26,309
Cash absorbed by operations
(195,606)
(83,646)
24
Analysis of changes in net funds

The charity had no material debt during the year.

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