REGISTERED NUMBER: 14268174 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Wharfedale Montessori Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G J Lord

Mrs J Lord

REGISTERED OFFICE:

Suite 4

10-12 The Grove

Ilkley

West Yorkshire

LS29 9EG

REGISTERED NUMBER:

14268174 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Current assets

Debtors

4

2,919

11,588

Cash at bank

19,157

46,429

22,076

58,017

Creditors

Amounts falling due within one year

5

(54,044

)

(62,766

)

Net current liabilities

(31,968

)

(4,749

)

Total assets less current liabilities

(31,968

)

(4,749

)

Capital and reserves

Called up share capital

6

120

120

Retained earnings

7

(32,088

)

(4,869

)

Shareholders' funds

(31,968

)

(4,749

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 August 2026 and were signed on its behalf by:

G J Lord - Director

1.	STATUTORY INFORMATION

Wharfedale Montessori 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

The financial statements have been prepared on a going concern basis which the directors believe to be appropriate given the company's business activities, together with the factors likely to affect its future development, performance as set out in the Review of Business on page 2.

As a consequence, the directors believe that the company can continue to manage its business risks.

The directors have reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future.The directors will continue to adopt the going concern basis of accounting in preparing annual financial statements.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

GOING CONCERN

The directors believe that the company can continue to trade in the current year and therefore will continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

-

10,098

Prepayments

2,919

1,490

2,919

11,588

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

604

Social security & other taxes

3,600

120

VAT

5,619

-

Other creditors

-

356

Wages control account

12,913

8,705

Directors' current accounts

20,102

-

Accruals and deferred income

8,979

30,458

Accrued expenses

2,831

22,523

54,044

62,766

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120

Ordinary

£1

120

120

7.

RESERVES

Retained

earnings

£

At 1 September 2024

(4,869

)

Deficit for the year

(27,219

)

At 31 August 2025

(32,088

)

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

No dividends were paid to the director throughout the period ended 31st August 2025 (nil-2024). The company owed to the director £20,102 as at 31st August 2025 (The director owed to the company £10,098 as at 31st August 2024).