| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2025 |
| for |
| Lyndhurst Preparatory School Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2025 |
| for |
| Lyndhurst Preparatory School Limited |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Lyndhurst Preparatory School Limited |
| Company Information |
| for the Year Ended 31 August 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 1 Minster Court |
| Tuscam Way |
| Camberley |
| Surrey |
| GU15 3YY |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Statement of Financial Position |
| 31 August 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Non-distributable reserve |
| Retained earnings |
| 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. |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Statement of Financial Position - continued |
| 31 August 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| Lyndhurst Preparatory School Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the total amount receivable by the company for tuition and other services provided and is recognised on a straight line basis over the period of provision. Where fees are invoiced in advance they are deferred in the Statement of Financial Position and recognised as turnover over the period of the service provision. Amounts received in respect of future periods are recognised in creditors as payments on account. The majority of the tuition fees invoiced by the company are invoiced termly in advance. |
| Property rent |
| Rental income is recognised over the term of the agreement. |
| Tangible fixed assets |
| Freehold property | - |
| Fixtures and fittings | - |
| Included within the cost of freehold property in the Statement of Financial Position is land totalling £636,352 which is not depreciated, therefore the rate of 2% on cost above relates solely to the property elements. |
| Government grants |
| Grants comprise amounts received under local authority education schemes, and are recognised in the Income Statement once the relevant performance conditions have been met. |
| Investment property |
| Investment property is shown at the directors' estimate of its fair value at each reporting date. Any adjustments arising from changes in fair value are recognised in the Income Statement. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value. |
| 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 statement of financial position date. |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Operating leases |
| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease. |
| Pension costs |
| The company participates in the Teachers' Pension Scheme ("the TPS") for its teaching staff. The TPS is an unfunded multi-employer defined benefit pension scheme governed by the Teachers' Pension Scheme Regulations 2014. Members contribute on a "pay as you go" basis with contributions from members and the employer being credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament. |
| The company also operates a defined contribution pension scheme for its non-teaching staff. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | and |
| property | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for year |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| VAT |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Payments on account |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Directors' current accounts | 97,324 | 97,324 |
| Accruals |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 10. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Lyndhurst Preparatory School Limited (Registered number: 10254008) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 11. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| All of the company's liabilities to its bank are secured via a fixed charge over the company's trading and investment properties, and via a debenture comprising fixed and floating charges over all of the assets of the company. |
| 12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| The above loans from the directors to the company are unsecured, interest-bearing at various rates and repayable on demand, subject to the availability of funds. |