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COMPANY REGISTRATION NUMBER: 05713835

Papillon House School Limited

Filleted Unaudited Accounts

31 August 2025

Papillon House School Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 24,529 | 6,912

Current assets

Debtors | 6 | 266,243 |  | 251,635
Cash at bank and in hand | 1,307,676 |  | 1,351,598
| ------------ |  | ------------
| 1,573,919 |  | 1,603,233

Creditors: amounts falling due within one year | 7 | ( 192,887) |  | ( 131,121)
| ------------ |  | ------------
Net current assets |  | 1,381,032 | 1,472,112
|  | ------------ | ------------
Total assets less current liabilities |  | 1,405,561 | 1,479,024

Creditors: amounts falling due after more than one year | 8 |  | ( 2,420) | ( 4,855)
|  | ------------ | ------------
Net assets |  | 1,403,141 | 1,474,169
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 1,403,041 | 1,474,069
|  | ------------ | ------------
Shareholders funds |  | 1,403,141 | 1,474,169
|  | ------------ | ------------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

Papillon House School Limited

Statement of Financial Position (continued)

31 August 2025
These accounts were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

G A Hutton |
Director |

Company registration number: 05713835

Papillon House School Limited

Notes to the Accounts

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The principal place of business is Pebble Close, Tadworth, Surrey, KT20 7PA.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Pension costs
The company contributes to a pension scheme in the name of and for the benefit of some of its employees. The contributions payable are charged to the profit and loss account.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .
Revenue recognition
Revenue represents the total amount receivable by the company for tuitions and other services provided and is recognised on a straight line basis over the period of the provision. Where fees are invoiced in advance they are deferred on the balance sheet and recognised as revenue over the period of the service provision.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold improvements | - | 10% straight line
| Fixtures & Fittings | - | 25% straight line
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 55 (2024: 56 ).
5. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 September 2024 | 71,099 | 32,411 | 11,218 | 337,702 | 452,430
Additions | – | – | – | 20,462 | 20,462
| -------- | -------- | -------- | --------- | ---------
At 31 August 2025 | 71,099 | 32,411 | 11,218 | 358,164 | 472,892
| -------- | -------- | -------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 September 2024 | 71,099 | 32,411 | 9,445 | 332,563 | 445,518
Charge for the year | – | – | 443 | 2,402 | 2,845
| -------- | -------- | -------- | --------- | ---------
At 31 August 2025 | 71,099 | 32,411 | 9,888 | 334,965 | 448,363
| -------- | -------- | -------- | --------- | ---------
Carrying amount |  |  |  |  |
At 31 August 2025 | – | – | 1,330 | 23,199 | 24,529
| -------- | -------- | -------- | --------- | ---------
At 31 August 2024 | – | – | 1,773 | 5,139 | 6,912
| -------- | -------- | -------- | --------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 213,648 | 213,648
Other debtors | 52,595 | 37,987
| --------- | ---------
| 266,243 | 251,635
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 54,222 | 38,277
Corporation tax | 106,919 | 76,763
Other creditors | 31,746 | 16,081
| --------- | ---------
| 192,887 | 131,121
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 2,420 | 4,855
| ------- | -------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 150,000 | 181,243
Later than 1 year and not later than 5 years | 150,000 | 360,000
| --------- | ---------
| 300,000 | 541,243
| --------- | ---------

10. Events after the end of the reporting period
The company completed on the purchase of the freehold of the school after the year end.
11. Director's advances, credits and guarantees
Amounts owed by the director totalled £1,080 (2024: £1,080), which are payable on demand and interest is charged.
12. Controlling party
The ultimate parent company is Papillon House School Holdings Limited . Group accounts are not prepared as the group is small.