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Company No: 15775649 (England and Wales)

# THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

### Unaudited Financial Statements
For the financial period from 13 June 2024 to 31 July 2025
Pages for filing with the registrar

THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

## Unaudited Financial Statements

For the financial period from 13 June 2024 to 31 July 2025

Contents

THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 31.07.2025
|  | £
Fixed assets |  |
Intangible assets | 3 | 96,673
Tangible assets | 4 | 76,870
|  | 173,543
Current assets |  |
Debtors | 5 | 53,361
Cash at bank and in hand |  | 86,619
|  | 139,980
Creditors: amounts falling due within one year | 6 | ( 263,541)
Net current liabilities |  | (123,561)
Total assets less current liabilities |  | 49,982
Net assets |  | 49,982
Capital and reserves |  |
Called-up share capital | 7 | 1
Profit and loss account |  | 49,981
Total shareholder's funds |  | 49,982

For the financial period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Montessori School Wimbledon Little House Limited (registered number: 15775649) were approved and authorised for issue by the Director. They were signed on its behalf by:

J F Ballintine Director |

01 June 2026

THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 June 2024 to 31 July 2025
THE MONTESSORI SCHOOL WIMBLEDON LITTLE HOUSE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 June 2024 to 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

The Montessori School Wimbledon Little House Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 102 Chestnut Grove, London, SW12 8JJ, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 10 years straight line
Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| Period from 13.06.2024 to 31.07.2025
| Number
Monthly average number of persons employed by the company during the period, including the director | 8

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 13 June 2024 | 0 |  | 0
Additions | 105,461 |  | 105,461
At 31 July 2025 | 105,461 |  | 105,461
Accumulated amortisation |  |  |
At 13 June 2024 | 0 |  | 0
Charge for the financial period | 8,788 |  | 8,788
At 31 July 2025 | 8,788 |  | 8,788
Net book value |  |  |
At 31 July 2025 | 96,673 |  | 96,673

#### 4. Tangible assets

| Leasehold improve- ments |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 13 June 2024 | 0 |  | 0 |  | 0
Additions | 57,420 |  | 41,168 |  | 98,588
Disposals | 0 |  | ( 14,000) |  | ( 14,000)
At 31 July 2025 | 57,420 |  | 27,168 |  | 84,588
Accumulated depreciation |  |  |  |  |
At 13 June 2024 | 0 |  | 0 |  | 0
Charge for the financial period | 2,823 |  | 4,895 |  | 7,718
At 31 July 2025 | 2,823 |  | 4,895 |  | 7,718
Net book value |  |  |  |  |
At 31 July 2025 | 54,597 |  | 22,273 |  | 76,870

#### 5. Debtors

| 31.07.2025
| £
Trade debtors | 47,673
Amounts owed by parent undertakings | 1
Prepayments | 5,687
| 53,361

#### 6. Creditors: amounts falling due within one year

| 31.07.2025
| £
Amounts owed to group undertakings | 215,469
Accruals | 9,360
Taxation and social security | 19,006
Other creditors | 19,706
| 263,541

#### 7. Called-up share capital

| 31.07.2025
| £
Allotted, called-up and fully-paid |
1 Ordinary share of £ 1.00 | 1

On incorporation 1 £1 Ordinary share was issued at the nominal value.

#### 8. Financial commitments

Commitments

Capital commitments are as follows:

| 31.07.2025
| £
Contracted for but not provided for: |
Other | 106,375

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 31.07.2025
| £
within one year | 11,500
between one and five years | 46,000
after five years | 48,875
Total future minimum lease payments under non-cancellable operating leases | 106,375

Pensions

The company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

| 31.07.2025
| £
Unpaid contributions due to the fund (inc. in other creditors) | 391

#### 9. Ultimate controlling party

Parent Company:

Rose and Violet Education Limited
102 Chestnut Grove London SW12 8JJ United Kingdom

On 13 June 2024, the entire share capital of The Montessori School Wimbledon Little House Limited was acquired by Rose and Violet Education Limited.