REGISTERED NUMBER: 02304268 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

STRATFORD PREPARATORY SCHOOL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Newman

W N Dore

D S Preston

Mrs S Dhadda

REGISTERED OFFICE:

Arnold Lodge School

Kenilworth Road

Leamington Spa

Warwickshire

CV32 5TW

REGISTERED NUMBER:

02304268 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

218,317

129,371

Investments

5

17,390

17,390

235,707

146,761

CURRENT ASSETS

Stocks

39,694

24,575

Debtors

6

297,090

960,153

Cash at bank

32,006

67,166

368,790

1,051,894

CREDITORS

Amounts falling due within one year

7

420,202

502,329

NET CURRENT (LIABILITIES)/ASSETS

(51,412

)

549,565

TOTAL ASSETS LESS CURRENT LIABILITIES

184,295

696,326

CREDITORS

Amounts falling due after more than one year

8

18,448

18,448

NET ASSETS

165,847

677,878

CAPITAL AND RESERVES

Called up share capital

1,250

1,250

Capital redemption reserve

1

1

Retained earnings

164,596

676,627

165,847

677,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

D S Preston - Director

1.	STATUTORY INFORMATION

Stratford Preparatory School Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

66,861

31,501

74,072

172,434

Additions

95,330

1,355

39,149

135,834

Disposals

(6,025

)

(2,648

)

(11,475

)

(20,148

)

At 31 August 2025

156,166

30,208

101,746

288,120

DEPRECIATION

At 1 September 2024

11,597

14,781

16,685

43,063

Charge for year

14,873

2,314

9,553

26,740

At 31 August 2025

26,470

17,095

26,238

69,803

NET BOOK VALUE

At 31 August 2025

129,696

13,113

75,508

218,317

At 31 August 2024

55,264

16,720

57,387

129,371

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

129,279

PROVISIONS

At 1 September 2024

and 31 August 2025

111,889

NET BOOK VALUE

At 31 August 2025

17,390

At 31 August 2024

17,390

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

69,157

243,251

Amounts owed by group undertakings

211,228

710,178

Other debtors

16,705

6,724

297,090

960,153

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

34,227

19,192

Taxation and social security

43,064

9,775

Other creditors

342,911

473,362

420,202

502,329

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

18,448

18,448

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

115,000

-

Between one and five years

460,000

-

In more than five years

1,495,000

-

2,070,000

-