REGISTERED NUMBER: 13065861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

THE SCHOOL OF GOOD SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S E Drummond

Mx L E Downe

REGISTERED OFFICE:

First Floor

85 Great Portland Street

London

W1W 7LT

REGISTERED NUMBER:

13065861 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

36,759

3,086

CURRENT ASSETS

Debtors

5

239,384

66,934

Cash at bank

733,236

962,674

972,620

1,029,608

CREDITORS

Amounts falling due within one year

6

70,912

115,608

NET CURRENT ASSETS

901,708

914,000

TOTAL ASSETS LESS CURRENT LIABILITIES

938,467

917,086

PROVISIONS FOR LIABILITIES

7

1,567

772

NET ASSETS

936,900

916,314

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

936,800

916,214

10

936,900

916,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 16 July 2026 and were signed on its behalf by:

Mx L E Downe - Director

Ms S E Drummond - Director

1.	STATUTORY INFORMATION

The School of Good 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.

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

-

-

1,427

5,473

6,900

Additions

31,114

355

-

5,637

37,106

At 30 November 2025

31,114

355

1,427

11,110

44,006

DEPRECIATION

At 1 December 2024

-

-

1,129

2,685

3,814

Charge for year

622

71

298

2,442

3,433

At 30 November 2025

622

71

1,427

5,127

7,247

NET BOOK VALUE

At 30 November 2025

30,492

284

-

5,983

36,759

At 30 November 2024

-

-

298

2,788

3,086

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,505

20,413

Amounts owed by associates

194,800

35,000

Other debtors

25,079

11,521

239,384

66,934

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

68,864

111,003

Other creditors

2,048

4,605

70,912

115,608

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,567

772

Deferred

tax

£

Balance at 1 December 2024

772

Provided during year

795

Balance at 30 November 2025

1,567

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mx L E Downe and Ms S E Drummond

Balance outstanding at start of year

-

-

Amounts advanced

859

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

859

-

The directors had a loan with the company during the year. No interest is charged on this loan and there are no terms for repayment.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is not known.

10.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

Profit for the financial year

172,586

307,406

Dividends

(152,000

)

(117,699

)

Net addition to reserves

20,586

189,707

Opening reserves

916,314

726,607

Closing reserves

936,900

916,314