REGISTERED NUMBER: 06960774 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Prestige Adolescent Care and Education

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr A M Colerick

Mr A Decoza

Mr N Rowe

Registered office:

90 King Street

Newcastle-under-Lyme

Staffordshire

ST5 1JB

Registered number:

06960774 (England and Wales)

Accountants:

Allen Mills Howard & Co

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Intangible assets

4

594

858

Tangible assets

5

106,971

147,522

107,565

148,380

Current assets

Debtors

6

1,372,931

1,602,029

Cash at bank and in hand

1,243,431

776,192

2,616,362

2,378,221

Creditors

Amounts falling due within one year

7

401,348

518,865

Net current assets

2,215,014

1,859,356

Total assets less current liabilities

2,322,579

2,007,736

Provisions for liabilities

7,963

15,528

Net assets

2,314,616

1,992,208

Capital and reserves

Called up share capital

8

9

9

Retained earnings

2,314,607

1,992,199

Shareholders' funds

2,314,616

1,992,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by:

Mr A M Colerick - Director

1.	Statutory information

Prestige Adolescent Care and Education 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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.

Lease premium is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Improvements to property

-

15% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 75 (2025 - 64 ) .

4.	Intangible fixed assets

Lease

premium

£

Cost

At 1 August 2025

and 31 July 2026

15,140

Amortisation

At 1 August 2025

14,282

Amortisation for year

264

At 31 July 2026

14,546

Net book value

At 31 July 2026

594

At 31 July 2025

858

5.	Tangible fixed assets

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 August 2025

131,516

64,241

85,294

Additions

9,104

-

-

Disposals

-

-

-

At 31 July 2026

140,620

64,241

85,294

Depreciation

At 1 August 2025

46,106

44,631

70,588

Charge for year

19,395

7,496

5,655

Eliminated on disposal

-

-

-

At 31 July 2026

65,501

52,127

76,243

Net book value

At 31 July 2026

75,119

12,114

9,051

At 31 July 2025

85,410

19,610

14,706

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 August 2025

58,899

60,402

400,352

Additions

-

7,591

16,695

Disposals

(58,899

)

-

(58,899

)

At 31 July 2026

-

67,993

358,148

Depreciation

At 1 August 2025

40,263

51,242

252,830

Charge for year

-

6,064

38,610

Eliminated on disposal

(40,263

)

-

(40,263

)

At 31 July 2026

-

57,306

251,177

Net book value

At 31 July 2026

-

10,687

106,971

At 31 July 2025

18,636

9,160

147,522

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

376,165

610,847

Other debtors

996,766

991,182

1,372,931

1,602,029

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

12,970

17,331

Taxation and social security

362,853

375,533

Other creditors

25,525

126,001

401,348

518,865

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3

Ordinary A

£1

3

3

3

Ordinary B

£1

3

3

3

Ordinary C

£1

3

3

9

9