REGISTERED NUMBER: 06347935 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

BOURNEMOUTH MONTESSORI CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C M Warren

SECRETARY:

Mrs C M Warren

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

06347935 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

BANKERS:

Barclays Bank

Bournemouth Town Branch

P.O. Box 1

Bournemouth

Dorset

BH1 1ER

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,056

23,542

13,056

23,542

CURRENT ASSETS

Debtors

6

234,608

27,979

Cash at bank and in hand

781,219

857,931

1,015,827

885,910

CREDITORS

Amounts falling due within one year

7

192,566

108,470

NET CURRENT ASSETS

823,261

777,440

TOTAL ASSETS LESS CURRENT LIABILITIES

836,317

800,982

CREDITORS

Amounts falling due after more than one year

8

-

26,331

NET ASSETS

836,317

774,651

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

836,218

774,552

SHAREHOLDERS' FUNDS

836,317

774,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11th August 2026 and were signed by:

Mrs C M Warren - Director

1.	STATUTORY INFORMATION

BOURNEMOUTH MONTESSORI CENTRE LIMITED 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 represents invoiced sales of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 35 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

60,000

AMORTISATION

At 1st January 2025

and 31st December 2025

60,000

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

Computer

& equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

and 31st December 2025

34,308

46,000

11,217

91,525

DEPRECIATION

At 1st January 2025

32,384

27,600

7,999

67,983

Charge for year

481

9,200

805

10,486

At 31st December 2025

32,865

36,800

8,804

78,469

NET BOOK VALUE

At 31st December 2025

1,443

9,200

2,413

13,056

At 31st December 2024

1,924

18,400

3,218

23,542

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

4,608

27,177

Other debtors

230,000

802

234,608

27,979

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

26,331

2,833

Trade creditors

-

43,811

Taxation and social security

54,526

39,792

Other creditors

111,709

22,034

192,566

108,470

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

-

26,331

9.	SECURED DEBTS

The company has a bank overdraft facility which is secured by way of a personal guarantee by the company's directors.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The above loans are subject to the official rate of interest.

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.