Company No: 03767488 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mrs Sophie de Courcy

REGISTERED OFFICE	Sundey Hill Farm
	Brinkworth
	Chippenham
	SN15 5AS
	United Kingdom

COMPANY NUMBER

03767488 (England and Wales)

ACCOUNTANT	Martin and Company
	25 St Thomas Street
	Winchester
	Hampshire
	SO23 9HJ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	36,566		48,339
		36,566		48,339
Current assets
Stocks		1,939		2,574
Debtors	4	3,636		28,829
Cash at bank and in hand		33,682		22,422
		39,257		53,825
Creditors: amounts falling due within one year	5	( 15,191)		( 12,952)
Net current assets		24,066		40,873
Total assets less current liabilities		60,632		89,212
Provision for liabilities		0		( 1,012)
Net assets		60,632		88,200
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		60,532		88,100
Total shareholder's funds		60,632		88,200

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sundey Hill Summer Schools Limited (registered number: 03767488) were approved and authorised for issue by the Director on 07 July 2026. They were signed on its behalf by:

Mrs Sophie de Courcy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sundey Hill Summer Schools Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sundey Hill Farm, Brinkworth, Chippenham, SN15 5AS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	15 % reducing balance
Computer equipment	15 % reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2025	109,740		23,179		3,123		136,042
At 31 March 2026	109,740		23,179		3,123		136,042
Accumulated depreciation
At 01 April 2025	66,725		19,786		1,192		87,703
Charge for the financial year	10,974		509		290		11,773
At 31 March 2026	77,699		20,295		1,482		99,476
Net book value
At 31 March 2026	32,041		2,884		1,641		36,566
At 31 March 2025	43,015		3,393		1,931		48,339

4. Debtors

	2026		2025
	£		£
Trade debtors	3,069		26,430
Other debtors	567		2,399
	3,636		28,829

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	5,894		1,786
Taxation and social security	1,529		5,336
Other creditors	7,768		5,830
	15,191		12,952

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100