Classroom Education Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11120081 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Classroom Education Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A N Hassan

Ms E E Gibson

N Wergan

REGISTERED OFFICE:

The Lion Works School

543 Wallisdown Road

Poole

Dorset

BH12 5AD

REGISTERED NUMBER:

11120081 (England and Wales)

ACCOUNTANT:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Tangible assets

4

187,392

177,995

CURRENT ASSETS

Debtors

5

1,709,452

1,861,700

Cash at bank and in hand

1,435,218

433,858

3,144,670

2,295,558

CREDITORS

Amounts falling due within one year

6

1,794,072

1,993,827

NET CURRENT ASSETS

1,350,598

301,731

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,537,990

479,726

PROVISIONS FOR LIABILITIES

39,451

31,854

NET ASSETS

1,498,539

447,872

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

1,498,537

447,870

SHAREHOLDERS' FUNDS

1,498,539

447,872

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 29 May 2026 and were signed on its behalf by:

Ms E E Gibson - Director

1.	STATUTORY INFORMATION

Classroom Education Services Ltd 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.

Land and buildings

-

Not provided

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and Not provided

Financial instruments

Trade debtors are stated at recoverable amount after provision for impairment where necessary.

Trade creditors are stated at the amount payable.

Cash and cash equivalents comprise cash at bank and in hand.

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 33 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2024

-

281,720

Additions

2,649

49,440

52,089

Disposals

-

(4,500

)

(4,500

)

At 31 August 2025

2,649

326,660

329,309

DEPRECIATION

At 1 September 2024

-

103,725

Charge for year

-

41,110

Eliminated on disposal

-

(2,918

)

(2,918

)

At 31 August 2025

-

141,917

NET BOOK VALUE

At 31 August 2025

2,649

184,743

187,392

At 31 August 2024

-

177,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,411,464

1,193,890

Other debtors

297,988

667,810

1,709,452

1,861,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

66,126

Trade creditors

22,482

2,425

Taxation and social security

666,387

119,349

Other creditors

1,105,203

1,805,927

1,794,072

1,993,827

7.	CONTINGENT LIABILITIES

Following the acquisition of the company by new owners on 15 September 2025, the company became bound by an intra-group cross guarantee in respect of bank debt with other members of the group, headed by its new parent undertaking, Burlington Education Partners Holdings Limited. The amount guaranteed as at the date of approval of the financial statements was £240,600,000.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

B Davis

Balance outstanding at start of year

71,408

39,754

Amounts advanced

347,331

229,000

Amounts repaid

(245,443

)

(197,346

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

173,296

71,408

9.	ULTIMATE CONTROLLING PARTY

Following the year end the company has been acquired by Cavendish Education Limited, incorporated in England and Wales.

The ultimate parent is now Burlington Education Partners Holdings Limited, incorporated in Guernsey, which is considered to have no single controlling party.