Wetherby House Montessori Limited

Registered number

08347786

Filleted Accounts

31 January 2026

Wetherby House Montessori Limited
Registered number:		08347786
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		105,812			42,454

Current assets
Debtors	4	359,804			290,821

Creditors: amounts falling due within one year	5	(441,537)			(324,445)

Net current liabilities			(81,733)			(33,624)

Total assets less current liabilities			24,079			8,830

Creditors: amounts falling due after more than one year	6		(19,915)			(3,963)



Net assets			4,164			4,867

Capital and reserves
Called up share capital			100			100
Profit and loss account			4,064			4,767

Shareholders' funds			4,164			4,867

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Shamyka Douglas
Director
Approved by the board on 31 October 2026

Wetherby House Montessori Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% p.a. on a reducing balances basis
	Computers	50% p.a. on a reducing balances basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			15		16


3	Tangible fixed assets
		Fixed Assets		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	195,064		-		195,064
	Additions	72,939		21,866		94,805
	At 31 January 2026	268,003		21,866		289,869

	Depreciation
	At 1 February 2025	152,610		-		152,610
	Charge for the year	23,493		7,954		31,447
	At 31 January 2026	176,103		7,954		184,057

	Net book value
	At 31 January 2026	91,900		13,912		105,812
	At 31 January 2025	42,454		-		42,454


4	Debtors			2026		2025
£					£

	Trade debtors			289		4,300
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			263,515		286,521
	Other debtors			96,000		-
				359,804		290,821


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Accruals			39,273		33,011
	Bank loans and overdrafts			19,377		16,690
	Wages Payable			-		1,312
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			84,952		30,176
	Taxation and social security costs			284,797		205,980
	Other creditors			13,138		37,276
				441,537		324,445


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Deferred Tax			4,032		3,963
	Obligations under finance lease and hire purchase contracts			15,883		-
				19,915		3,963


7	Controlling party

	The company is under the control of the parent company Wetherby House Estates Limited a company registered in England and Wales


8	Other information

	Wetherby House Montessori Limited is a private company limited by shares and incorporated in England. Its registered office is:
	43 Butler Avenue
	Harrow
	London
	HA1 4EJ