REGISTERED NUMBER: 11745884 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

HEAD START EDUCATION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Barber

REGISTERED OFFICE:

Old Hartford School

Scott Street

East Hartford

Northumberland

NE23 3AR

REGISTERED NUMBER:

11745884 (England and Wales)

ACCOUNTANTS:

Stafford Accountancy

The Yard Suite 2.2

Gill Bridge Avenue

Sunderland

Tyne and Wear

SR1 3AW

FIXED ASSETS

Tangible assets

4

73,150

113,102

CURRENT ASSETS

Debtors

5

257,669

260,075

Cash at bank and in hand

162,537

35,454

420,206

295,529

CREDITORS

Amounts falling due within one year

6

399,550

300,841

NET CURRENT ASSETS/(LIABILITIES)

20,656

(5,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

93,806

107,790

CREDITORS

Amounts falling due after more than one year

7

(35,647

)

(52,342

)

PROVISIONS FOR LIABILITIES

-

(3,209

)

NET ASSETS

58,159

52,239

RESERVES

Income and expenditure account

58,159

52,239

MEMBERS' FUNDS

58,159

52,239

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

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

The director acknowledges her 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 surplus or deficit 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 director and authorised for issue on 27th May 2026 and were signed by:

Mrs S Barber - Director

1.	STATUTORY INFORMATION

Head Start Education Ltd if a private company, limited by guarantee, registered in England and Wales. The company's registration number and registered office address can be found on the Company information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of educational support and associated services, and excludes value added tax. Turnover is recognised when services have been provided.

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

-

in accordance with the property lease

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

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.

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability. The related obligations, net of future finance charges are included in creditors.

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 34 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1st September 2024

169,215

21,485

115,523

306,223

Disposals

-

-

(5,300

)

(5,300

)

At 31st August 2025

169,215

21,485

110,223

300,923

DEPRECIATION

At 1st September 2024

150,480

16,087

26,554

193,121

Charge for year

13,449

2,591

21,733

37,773

Eliminated on disposal

-

-

(3,121

)

(3,121

)

At 31st August 2025

163,929

18,678

45,166

227,773

NET BOOK VALUE

At 31st August 2025

5,286

2,807

65,057

73,150

At 31st August 2024

18,735

5,398

88,969

113,102

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

(2,480

)

20,722

Amounts owed by associates

237,678

220,944

Other debtors

4,225

3,826

Prepayments

18,246

14,583

257,669

260,075

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,904

10,311

Hire purchase contracts

8,791

7,929

Trade creditors

24,947

20,888

Tax

58,961

10,542

Social security and other taxes

42,394

55,275

VAT

128,317

140,503

Other creditors

51,377

25,116

Accruals and deferred income

76,859

30,277

399,550

300,841

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,904

Hire purchase contracts

35,647

44,438

35,647

52,342

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

44,438

52,367

Hire purchase liabilities are secured on the assets to which they relate.