Walthamstow Montessori School Limited


Director	Lorna Mahoney


Company Secretary	William George Edwards


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	04787576 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		70,308		-
			70,308		-
Current assets
Debtors	5	1,800		1,800
Cash at bank and on hand		244,933		200,679
		246,733		202,479
Creditors amounts falling due within one year	6	(196,788)		(192,332)
Net current assets (liabilities)			49,945		10,147
Total assets less current liabilities			120,253		10,147
Creditors amounts falling due after one year			-		(9,287)
Provisions for liabilities			(17,577)		-
Net assets			102,676		860
Capital and reserves
Called up share capital			400		400
Profit and loss account			102,276		460
Shareholders' funds			102,676		860

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 22 May 2026, and are signed on its behalf by:

Lorna Mahoney
Director
Registered Company No. 04787576

Walthamstow Montessori School Limited

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the net invoiced value of services rendered during the year and derives from company's ordinary activities.

	Employee benefits
	The company contributes to individual employee's workplace pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of the company in independently administered funds.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Fixtures and fittings 25% on cost Computer equipment 40% on cost

2.	Average number of employees


		2025		2024
	Average number of employees during the year	35		44

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 September 24	50,000
	At 31 August 25	50,000
	Amortisation and impairment
	At 01 September 24	50,000
	At 31 August 25	50,000
	Net book value
	At 31 August 25	-
	At 31 August 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	48,654
	Additions	93,744
	At 31 August 25	142,398
	Depreciation and impairment
	At 01 September 24	48,654
	Charge for year	23,436
	At 31 August 25	72,090
	Net book value
	At 31 August 25	70,308
	At 31 August 24	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,800	1,800
Total	1,800	1,800


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	64	64
Bank borrowings and overdrafts	10,727	11,860
Amounts owed to related parties	537	130
Taxation and social security	84,102	79,820
Other creditors	74,000	74,000
Accrued liabilities and deferred income	27,358	26,458
Total	196,788	192,332


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.