| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| SHEPHERD MONTESSORI SCHOOLS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| SHEPHERD MONTESSORI SCHOOLS LIMITED |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Page |
| Balance sheet | 1 |
| Notes to the financial statements | 3 |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| BALANCE SHEET |
| 31 DECEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| Current assets |
| Debtors | 7 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 8 |
| Net current assets/(liabilities) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
| Provisions for liabilities | 11 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 12 |
| Retained earnings |
| Shareholders' funds |
| 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. |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 1. | Statutory information |
| Shepherd Montessori Schools Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05471086. The registered office and business address is 84 Markham Road, Charminster, Bournemouth, Dorset, BH9 1JB. |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the fair value of the consideration received or receivable for the provision of pre-primary school education. |
| 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. |
| Website costs have been amortised evenly over their estimated useful life of five years. |
| Tangible fixed assets |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Office equipment | - |
| 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 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. |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 2. | Accounting policies - continued |
| Financial instruments |
| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. |
| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Intangible fixed assets |
| Other |
| intangible |
| assets |
| £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Amortisation |
| At 1 January 2025 |
| and 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | Tangible fixed assets |
| Improvements | Fixtures |
| to | Plant and | and |
| property | machinery | fittings |
| £ | £ | £ |
| Cost |
| At 1 January 2025 |
| Additions |
| Disposals | ( |
) |
| At 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 5. | Tangible fixed assets - continued |
| Motor | Office |
| vehicles | equipment | Totals |
| £ | £ | £ |
| Cost |
| At 1 January 2025 |
| Additions |
| Disposals | ( |
) |
| At 31 December 2025 |
| Depreciation |
| At 1 January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| 6. | Fixed asset investments |
| Other |
| investments |
| £ |
| Cost |
| Additions |
| Impairments | ( |
) |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' current accounts | - | 50,262 |
| Prepayments and accrued income |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Pension Liability | 2,869 | 4,426 |
| Other creditors |
| Directors' current accounts | 673 | - |
| Accruals and deferred income |
| 9. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| 10. | Secured debts |
| Lloyds Bank PLC has a fixed and floating charge over all company assets present and future on all borrowings present and future. |
| 11. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 13,040 | 18,769 |
| Deferred |
| tax |
| £ |
| Balance at 1 January 2025 |
| Provided during year | ( |
) |
| Balance at 31 December 2025 |
| 12. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| SHEPHERD MONTESSORI SCHOOLS LIMITED (REGISTERED NUMBER: 05471086) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 13. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 14. | Ultimate controlling party |
| The company is controlled by the directors, Mr & Mrs Shepherd, who own 100% of the issued share capital |