Rggl$tgr•d number: 08847926
Ch8rlty numb&r: 1154388
MONTESSORI COMMUNITY SCHOOL
(A Company Llmiled by Guarantee
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

MONTESSORI COPItMUNITY SCHOOL
IA Company Umlted by Guarantee)
CONTENTS
Page
Roferonc• and Admlnlstratlve Dotslls of the Charlly. Its Trust•o$ and Advlsers
Trusiees. Report
Indopandont Audltor$' Report on the Flnanclal Statom6nt8
Statoment of Flnan¢lal Actlvltles
10
Balance Shggt
Notes to thg Flnanclal Statem9nts
12-21

MONTESSORI COMMUNITY SCHOOL
IA Company Llmltod by Guarant•e)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TrUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2025
Tru51ees
Mr Alexander Philip Georg& Bfjnslgd, Trustee
Mrs Clar6 McGachen, Trustèe
Company rngl$tergd
numbér
08647926
Charlty reglstered
number
1154388
Registored office
183 Townmèad Road, Fulham
London
SW6 2JX
Company secretary
Mrs Winnie Minling Cao ShaTple8
Chlef executlve offlcer
Mr Alexander Phllip GeoTge Bensled
Independent audltors
Warrener Stewart
Chart8r8d Accourslants
Harwood Hous8
43 Harwood Road
London
SW6 4QP
Bankers
HSBC
281 Chlswlck Hlgh Road
London
W4 4HJ
Sollcltors
Davld Taylor l Hanne & Co Solicitors & Notary Publlcl
st. Johns Chamber5. 1c Sl. Johns Hill
London
SW11 1TN
Page 1

IIONTESSORI COMMUNITY SCHOOL
IA Company Llmll¢d by GuarantO01
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present th8lr annual report together wlth th? audlled financial statements of the Monlessorl
Communlly School for the year 1 Seplember 2024 10 31 August 2025. The Annual Report seNes Ihe purposes
of both a TruslÈes' report and a dlreclors, report under company law. The Trustees conflrm that the Annual
Report and flnancial slalemenls of the charll8b16 company comply with the current slalulciry roqulremenls, the
requlrements of th8 charltsbla wmpanls govemlng document and Ihe provisions of the Slalemenl of
Recommended Practice ISORPI applicable to charities preparing their accounts in accordan¢e with the Financial
Reporting Standard applicablè in th8 UK and Rapublic of Ireland {FRS1021 leffedive 1 January 20191.
Slnce the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Repwt roquired
of medium and large companies under the Companles Acl 2006 (Strategic Report and Directors, Report)
Regulations 2013 has been omilled.
Summary
The Tw8l&es are sallsfled wllh the perForman¢e of the Charity durlng the year and the position at 31 August
2025 and considèr that the Charity is in a stron9 position lo conllnue ils aclivlti8s during the ¢omlng year and that
the Charill8 a88els are adequate io fulfil ils obligations.
ObJg¢tives and actlvitles
a. Poll¢l•s and obl•ctlvès
The School provides a public benelil lor all families who enrol their children with us. The school provides
affordable childcare and education for all children. including thos8 with special @ducalional nèeds or disabilities.
The school does not discriminate against families based on their background or ability lo pay. The school fses
are considered reasonable by the Trustees to fund the services offered by tho school. We offer 15-hours and 30-
hours funded places to eligible working families. Worklng families benefi't from thg school remainlng open for 50
weeks of the year, allowing parents lo continue working in the knowledge Ihelr chlld Is belng carod for. Ghildren.
who are enrolled at our school. benefit from a nurturing envlronment and access to quality care and edu¢8llon
throughout th8 y8ar. Memb8rs of staff also receive b8n8fil by WBY af employment.
In setting objectives and planning for activilles. Ihg Trustees have glven du8 consld8rallon lo gen8r81 guldance
published by th8 Charity Commlsslon relating to public benefit, Includlng the guIdar￿9 'PuLllc bengfltr running a
charity {PB21'.
A Summary of tho oble¢tlvv$ of tho charlty as S¢t out in Its govgrnlng document
To provlde full day chlldcare selvlces to the local communlly all year round.
To use hAonlessorl T&8chlng methods lo leach ohildr8n from three months lo five years of age.
To support and help single p8r8nl8 and worklng parent fam1118S.
To offer 1&hours and 30-hour8 funded places lo eligibl8 woiking familie8.
The charlty's alm$
We aim lo provlde a friendly, clean, eomfortable and safe environmenl for learnlng wllhln whlch the children wll
be sllmulaled and challenged and where enjoyment and fun are1Snked wlth dlscovery. Th8 staff are senslllve and
responslve lo th8 individual needs of the chlld.
Page 2

MONTESSORI COMMUNITY SCHOOL
(A Company Umlted by Guarantèe)
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2025
Objectlves and activltbgs Icontinu•dl
An explanatlon of thg Gharlty's maln obJectlv•s for the year
Our objocllves for the perlod Septsmber 2024 to August 2025 wer8 to provide consislgnlly hlgh Standards of
care and education for ¢hildren, aged thr&& months lo five years, who allenij our schuol. We us8 Montessori
Teachlng methods io support the development ol the children and to ensurè thèy m881 Ihelr age-appropriale
devglopmental slep8, a8 sel out In the Early Years Foundatlon Stage slalutory framework. The school provides
Ihe above servlces lo all families, including k)w-income and WQTking families. Wo offer 15-hour5 and 30-hDurg
funded places for eligible working families. The school employs an 8V8rage of 17 staff, of whlch 2 are
adminislralive staff. The School provides its selvice throughout the year. induding normal schoDI holidays, and
only closes for weeks over the Summer and Christmas period. The school 58 manag8d by Iruslees and the
school employs a manager and deputy manager to manage the day lo day operallon of the school.
b. Strategles for achlevlng obJ•ctlv8s
We have had tho pleasuro of teachlng and asslsting in the dgvelopmenl of the Ilves of the chlldren from vèry
diverse backgrounds from many diff@r8nt countries. Each cultural diff8r8nca is encouragod and Importance
endorsed. We believe that we have conlribuled ID the all-round growth ol these ¢hlldrfjn wllhin our communily.
Achleyements and performance
a. Revlew of actlvltlos
Through continued receipt of local authority assisled funding and sch(K)I fees paid by families capable of
affording this, we have again provided high*ualily childcare and educational seNic8s lor fifty w88ks of the year.
The Trustees consider the year to have been successful in the view thal the Charity has continued lo meot Sts
objectives and has provided a substantial public benefit for the lo￿1 community.
Flnancial review
. Golng concern
After rnaking appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For thi5 rèason, they continuo lo adopt
the going concem basls In preparSng the financial slalemenls. Further detalls regarding the adoption of tha golng
concern basis can b8 found in the Bccounting policles.
b. Prlnclpal fundlng
Monlessorl Communlty School Is prfmarlly fundgd through school fees whlch cover 77Yo of the total income
recelved. The T8rnalnlng 23Yo is recelved through I¢Jc81 authorfly grants. In summary, the operation of th8
charltable activity resulted in a total funds s￿￿U$ of £744,488 al 31 August 202512024.. £517,924).
The finance of the school contlnues to be Sm￿thlY manag8d again8t the budget with Trgular r8venue and cash
foTe¢asls.
Page 3

MONTESSORI COMMUNITY SCHOOL
{A Company Llmlted by Guarantee)
TRUSTEES. REPORT{CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 202S
Structure, governance and management
a. Constltullon
Montessori Community School is regislergd as a charllable company limited by gu8ranleè and wa5 set up by
Trust deed. There Is therefore no share capltal.
b. Methods of appolntment or elèctlon of Trust8e8
The management of th8 Charity is tha responsibility of the Trustees who are elecled and co-opted under thè
terms of the Trust deed.
Plans for futur• porlods
Tho school will endeavour to contlnue on the abovo p8lh with the Involvement of the parents and famlll8s of tha
children. thjr teaching slaff and management are wholly commltted lo our policy.
Statement of Trust•o8' rosponslbllltl•s
The Trustees (who are also Ihe directors of the Charfly for the purposès of company lawl are responsible for
preparlng the Trustees, Report and the financlal statements in 8ccordan¢e ￿th appllcable law and Unil
Klngdom Accounting Standards (United Kingdom Generally Accept9d Accounting Practic81.
Company law requires the Trustees lo prepare fi'nancial stotemen15 for each financial . Under company law, Ihe
Trustees musl not approve the financial slalemenls unloss they arg salisfied that they give a true and fair vlew of
the stale of affairs of th8 Charity and of its in￿ming rgsources and appllcation of resources. including ils income
and expendilurg, for that perlod. In pieparing these flnanclal slatem8n18. Ihe Tru8tees are required lo:
8e18Ct suitable accounting pdici8s and then apply them conslslgnuy.,
observts the m6lhods and princlples of tho Charitigs SORP IFRS 1021..
make judgments and accounting eslimatgs that are r8a8onable and prudent-
stale whelhfjr appllcablo UK Accountlng Standards IFRS 1021 have been followed, subj8Ct lo any mal8rlBI
departures disclosed and explained in the financial st8t8mènts',
prepare the financial statements on the going ￿n￿rn basis unlgss11 Is inappropriate to presume that the
ChaTty will continue In tmjslness.
The Trustees are responslbla for keeplng adequate accounting recor(Is that 8r8 sufflcl8nt lo show and explain
the Charity's transactions and disclos8 with reasonable AeGuracy al any lime the financial position ol the Charity
and enable them lo ensure that Ihe financial stalemenls comply with the Companies Acl 2006. They are also
responsible for saf&ouarding the assets of the Charity and henc8 for taking reasonable steps for the prevention
and detection of Iraud and other ifregularilles.
DSsclosure of Informatlon to auditors
Each of the per8On5 who ar8 Trustee8 al the lim8 when this Trustees. Report is aRvroved has confirmed that-
so far as that Trust8& is aware, there is no r8levanl audit informalSon of which the charills auditors are
unaware. and
that Trustee has taken all the steps that ought lo have been taken as a Trusl6e in order lo be aware of
any relevant audll information and to esiablish that the charitls auditors are aware of that infomi8110n.
Pag8 4

MONTESSORI COMMUNITYSCHOOL
IA Company Llmlted by Guarantse)
TRUSTEES. REPORT ICONTINVED)
FOR THE YEAR ENDED 31 AUGUST 2025
Auditor5
The auditors, Vvarrener Stewart, have indicated Ihelr willlngness lo continu8 in offtce. The designalgd Trustees
will propose a motion re8ppoinling the auditors al a meeting of the Trustees.
Approved by order of the members of the board of Trustèès and signed on their behalf by..
Mr Alexander Phlllp G•oige Bensted
Dir8clor and Trustee
rs Clare McG•chen
Director and Trustee
Dal8:
Pagè 5

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlted by Guarantse)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MONTESSORI COMMUNITY SCHOOL
Oplnlon
We have audlted the financial slatsmenls of Montessori Community School {the 'ch8rllable companll for the
year ended 31 August 2025 which comprlse the Slalement of Financlal Activities, tho Balance Sheet, the
Statement of Cash Flows and thè related notes. Including a summary of slgnificanl 8ccounling poll¢les. The
flnancial reporting framework that has been appli8d in Ihelr preparallon is appllcable law and Un51ed Kingdom
Accounling Standards, including Financial Reporting Standard g02 'The Financial Rgporting Standard 8ppllcable
in the UK and Republic of Irgland, (United Kingdom Generally Accepted Accounting P¥a¢licel.
In our opinlon the financial statements-
glve a truè 8nd falr vlew of the stsle of the charitable companys affalrs 8s al 31 August 2025 and of ils
Incoming resources and application of resources. including Ils income and expenditur8 lor thè year then
ended.,
have been property prepared in accordance wllh Unlled Klngdom Generally Accepted Accountlng
PraclSc8', and
have been prepar8d in accords￿e wllh the requlrgmonts of the Chari1198 Act 2011.
Basis lor oplnlo
We conduct8d our audlt in accordance whh Intsrnattr)nal Slandaids on Audlting IUKI (ISAS IUK}l and applicable
law. Our responsibilities undor Ihose 81andards are furthor described in Auditors, responsibilities for the 8iJdil
of Ihe financial stalemenls sgetion of our report. We are indgpendenl of Ihg charitabl8 company in accordanco
with th8 ethlcal requirements that are relevant to our audll of the financlal slalemenls in the United Kingdom,
includlng the Financial R&porting Council's Ethical Standard. and we have fulfilled our other ethical
respon8ibilllies in accordance wllh these requlrements. We believe that thè al￿11 evidence we have obtsined Is
sufflclenl and appropriate lo provlde a basls for our oplnlon.
Concluslons relatlng to gc*lng concem
In audFtlng the financial slalemenls, we have Goncluded that the Tru81ees' use of the going concern basls of
accounting in the pfeparalion of tha financial slatgments Is appropriat8.
Bas8d on the work we havo perfomied. we hav6 not Idenllfled any malerfal uncertalnli8s ralallng lo evonls or
¢ondlllons that, indivldually or collectively, may east slgnlflcanl doubl on th& charitable companls ability to
continue as a going concern for a period of al 198sI twelve months from when the financial statements are
aulh0ri8ed for issue.
Our responsibili118s and the responsibllities of the Trusl8es wlth respect to golng concem are described in the
relevanl sections of this reporL
Page fj

MONTESSORI COMMUNITY SCHOOL
(A Company Llmlted by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MONTESSORI COMMUNITY SCHOOL
ICONTINUEDI
Othèr Infom14tlon
Th& othèr information ¢omprf8es the lnf0mia￿0n Ir￿uded In the Annual Report other than the financlal
slalemenls and our Auditors, RgPDrt Ihereon. The Trustees are responslble for the other inforrnallon conlalned
within th8 Annual R8pDrt. Our oplnlon on the flnancial slatemenls does not cover the other informallon and,
except lo the exlenl olherwise explicitly slated in our report, we do not express 8ny fomi of assuranc$ conclusion
Ihgreon. Our r8sponsibilily 18 to read the other infom)ation and, in doing so, consider wh8lh8r the other
Inlomiation is materially Snconslslent with the financial slalements or our knowledge obtained in the ¢ours8 of the
audit. or olherwlse apppars to be materially mi8slaled. If we identify such material inconsislencies or apparent
maleriRI misstatements, we are required Its determine whether this gives rise 10 8 material misstalemenl the
linanclal slalgmenls themselves. If. based on the work we hav8 perfomied, we condude that there Is a malerlal
misslalemenl of this other information. we are requlred lo report that fact.
We hav6 nothing lo report In Ihl8 regard.
Matters on whl¢h we are requlred to report by exceptlon
We have nolhlng to report In respect of the fdlowng matters where Ihe Ch8rftles (Aceounts and R8port81
Regulations 2008 requlres us lo report lo you If, in our opinion=
th8 infomialion given in the Tru8tees' Report 18 Inconslslent in any maleri81 respect wlth the financFal
stalemenls,. or
suffi'cient accounung ￿CordS have not bggn kept; or
the financial slalemenls are not in agreement with lh8 accounting records and relums., or
we have not received all the information and explanalions we rgquir8 for our audit.
R•sponslbllltle5 of trustees
As trxplalngd more fulty in the Tru8lees' Responsibilities Statement, th8 Tru8t998 (who are also the diTe¢lors ol
Ihe d)grilable company for the purposes of company lawl are responslble for th8 preparation of the financial
statements and for being satisfied that they give a Irue and fair view, and for such inlemal control as th
Trustees delermlne is necessary lo enable the pr8paration of financlal slalements that are free from malerfal
misstalemenl, whether dLfe lo fraud or error.
In preparing the fin8nclal stalernents, the Tmslees are responsible for assesslng the charitable ￿rnpan￿s 8bllty
lo contlnue as a going concern, disdosing. as applicable. mallers related lo going concern and using Ihg golng
concern basis of accounting unless the Trustees either Intend lo liquldats the charitable company or lo cease
operallons, or have no realistic alternative bul lo do so.
Page 7

MONTESSORI COP4JMUNITY SCHOOL
IA Company Llmited by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MONTESSORI COMMUNITY SCHOOL
(CONTINUED)
Audltors. r8$pons1blllt￿S for the audlt of the linanclal statoment5
Wè have been appointed as audllor under sectlon 145 of the CharSlles Act 2011 and report In accordancg wlth
the Act and r8lèvanl ragulalions made or havlng effect Ihereundor.
Our obleclives are lo obtain reasonable assurancè about whether fhe financlal stalemer)Is as a whole are tree
from material mlsstalemenl, whglher dLte lo fraud c>r error. and to 18sue ah Audllors, Rewrt that Includes our
oplnion. Reasonab18 assurance Is a hlgh level of assurance, bul 18 not a guaranl8É that an audll conduc18d in
accordance with ISA$ IUKI wll always delect a material misslatgmenl when il exlsls. Misslalemenls can arise
from fraud or emr and a￿ conslder8d material If, indiwdually or in the aggrFgale, they could reasonably be
expected to Influence th8 economlc decisions of users taken on the ba8is of thèse financial slalemenls.
Irregularlllos. including fraud, arè instances of non-complianc8 with laws and regulalltsns. We design procedurgs
in line with our responslbilllles, outlined above, lo del￿1 material misstatements resp&¢l of irregularities,
includlng fraud. The exlgnl lo which our procedures are capable of dele¢tlng Irregularities, inciudlng fraud 18
delalled below..
W8 galned an underslanding of the legal and regulatory framework applicable lo the charitable ¢ompany and the
industry in which il operates. and consider8d the Tlsk of acts by the charitable company that were contrary lo
8ppll¢abl8 laws and regulations, including fraud. W& designed audil procedures lo respond to the risk,
recognising that the risk of not delecling a material misstatement due to fraud is higher than the risk of not
delecling one resulting from error, as fraud may involvo deliberat8 concealment by. for example. forgery c¥r
Intsnlional misrepresentations, or through collusion.
We focused on laws and regulatlons, departures from whlch could glve rls8 to a matgrlal misslalement in th8
flnanclal st81ements. including, bul not limited lo, the Charllles Act 2011.
We deslgned our audit procedures lo identify non-compllance with such law8 and r8gulallons. Our procedures
involvgd..
Enquirfes of management regar(ling any instance of fraud, non-compliarKe wtlh laws and regulations and any
aclual and potential lillgalion and clBims.
Addressing the fraud risk over revenue recognition and expendllure as a whole, through both analytlcal and
substantive procedures.
Reading financlal statement dls¢losur88 lo assess compllance with appllcable18ws and r8gulallons.
There are Inherent limitations in the audit procedures d8scribed above and, the further r&moved non-complianc8
th laws and iegulalions is from the events and Iransacllons reflecled In tha financial stalemenls, the less Ilkely
we would become aware of it. We dld not Identify any koy audit mallers relallng lo irregtJlariti8s, including fraud.
As in all our audits, we also addressed the risk of management overrido of internal controls, Including lesting
joumals and evaluating whether there was evirlen¢e of blas by management that represented a risk of materlal
misslalement due lo fraud.
A further description of our responslbililles f￿ the audlt of the finand81 statsments is located on the Flnanclal
Reporting Council's webslle at.. wvM.frc.or
.ukl8udltorsres
Auditors, Report.
onsibililles. This desuiplon forms part of our
Page 8

MONTESSORI COMMUNITY SCHOOL
IA Cc>mpany Llmlted by Guarantfjol
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MONTESSORI COMMUNITY SCHOOL
(CONTINUED)
Uso of our report
Thls report Is made solely lo the charitable companY$ trustees, as a body, in accordance vAth Part 4 of the
Charllles (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we mSghl slate
to the charitsble company's Irusl88s those mall8rs we are requlred to slate lo them in an Auditors, Report and
for no other purpose. To the fullest exlenl permilled by law, WB do not accept or assum8 responsibility lo anyone
other than the charitable ¢ompBny and its m8mbèrs, as a body, for our audit work, for this report, or for the
oplnions we hav
forrned.
Alox
gle (Senlor Statutory Audltorl
for and on behalf ol
Warrengr Slewarl, Statutory Audllor
HaNood HI￿$8
43 Hamood Road
London
SW64QP
Dale-
Warrener Stewart are eligible to act as auditors In terms of s8ctlon 1212 of the Companles Act 2006.
Pag8 9

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlt8d by Guaranto81
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2025
Unrestrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Incoma from:
Charitable aclivitl88
Other income
942.167
31.798
942,167
31.798
863,848
15,628
Total Incomtr
973,965
973.965
879,476
Expendlture on:
Charitable acllvilles
747,401
747,401
723,819
Total expendlture
747,401
747,401
723,819
Net movement In lunds
226,564
226,564
155,657
ReconcllSatlon of funds:
Total funds brought foTward
Nel movement in funds
517,924
226,564
517.924
226,564
362,267
155,657
Total fvnds carrled fopward
744,488
744.488
517.924
The Slalemenl of Financial Activities Includes all gains and losses recognised in th8 yBar.
The notes on pages 1210 21 fomi part of these financial statements.
Page 10

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlted by Guarantee)
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST2025
2025
2024
Notè
Tangible assets
10
7,031
7,089
7.031
7,089
Current assets
Debtors
Cash at bank and in hand
11
12,975
958,774
14,784
659,204
971,749
673,988
Currènt Ilabllltlès
Creditors- amounts falling du8 within one
year
12
1234,2921
(163,153)
Total net assets
744,488
517.924
Charlty funds
Restricl8d funds
Unreslricled funds
13
13
744.488
517,924
Total funds
744,488
517,924
The enlilywas enlilled lo exemption from audit under section 477 of the CL)mpanles Act 2006.
The members have not required Ihe enlty lo obtain an audll for the year In quesllon In accordance wKh section
476 of the Companies Act 2006.
However. an audli Is required in accordance with s8¢tlon 145 of the Charllies Act 2011.
The Trustees acknowledge thelr responslbilllles for cOmpl￿ng with the r8quirem8nts of the Act ￿th respect lo
accounting records and preparallon of flnan¢lal statements.
The finana81 statements have been prepared in accordance with the provisions applicable to entities 5ublecl lo
Ihg small companies reglme.
The financlal stslemenls wère approved antl aulhortsed for issue by Ihe Trustees and Slgned on Ihelr behalf by..
MrAte
nder Phlllp George Bensted
Mr$ Claro McGachen
Date:
The notes on pages 12 to 21 form part ofthese financlal ststements.
Pgge11

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Goneral Snformatlon
Montessori Community School Is a charitable company registered in England and Wales, Un119d
Kingdom. The register8d office is 163 Townmead Road, Fulham, SW6 2JX.
A¢¢ountlng pollcl•$
2.1 Basls of preparatlon of financlal statements
The financlal slalements have been prepared in accordancé wlh the Charities SORP IFRS 1021
Accounting and Reportlng by Charities.. Sialem8nl of Re¢ornmended Practice applicable lo charill&s
pyeparlng Ihelr accounts in accordance with the Flnancial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102118ffecliv8 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Acl 2006.
Montessori Community School meets the definllion of a public benefit entity un(ier FRS 102. Assets
and liabilities are inilially recognlsed at hlslorlcal cost or Ir8n8action value unless othewise staltsd In
the relevant accounting policy.
2.2 Golng ¢on¢•rn
The TN8teg5 have prepared these financial slalements on a going concarn basis because they
consider the financial and optsrallonal situation sufficiently stable lo assum& going concem. On the
basis of a thorough risk analysis and healthy performancg, managemenl's v19w Is that th8 Charity wlll
b8 able to meet ils financial obligations as they fall due for p8ymgnl. This undertakSng Is to remgin in
force for a period of al least 12 months from the date of signalure of these financial stslerllents.
2.3 Incom•
I Income Is r6cognlsBd onc8 Charity has anUll8ment lo the Income, 11 Is probable that the
income will be received and the amount ol In￿me recelvable can be measured reliably.
Grants are Included In the Slalemenl of Flnanci81 Actiwlies on a receivable basis. The balanca of
incomb recelved for specific purposgs bul not expended during the period is shown in the rglgvanl
funds on the Balance Sheet. Where Income 18 recelved In advance of enlillement of recolpt, Its
rgcognllion 18 deferred and Included in CTedilors as deferred Income. Where enllllem8nl occurs
before Income18 r8celved, the Income Is accrued.
Other Income 18 recognised in the periDd in which it is recelvable and lo the 8Xt8nl the goods haye
been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once Ihere is a legal or constructiv8 obligation lo transfer economic benefit
lo a third party, 11 is probable that a lrnnsfer of 8conomlc beneflts wlll bg Tequired In 5elllemenl and
the amount ol the obligallon can be measured reliably. Expenditure Is classifled by actlvity. The costs
of èach activity ar8 mad8 up of th8 tr)tal of dir8cI costs and 8hargd costs, Inciudlng support costs
Involved In undertaking each aclivlty. Direct costs attrlbulable lo a slngle activity are allocated dlrectly
to that activity. Shared costs whleh conlribulè to mor8 than ona activity and support Costs which are
not attributable lo a single activity are apportioned belween those advlties on a basis consislenl with
the use of resources. Cenlral staff costs are allocalfjd on the basis of lime spent, and depreciation
charg8s allocated on tho portion of thè asset'8 use.
Page 12

MONTESSORI COMMUNITY SCHOOL
IA Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
AG¢ountlng pollcl•s Icontlnued)
2A Exp•ndlture Icontlnued)
Expendllure on charitabl& acllvtties is incurred on directly und8rt8klng lh8 8cllvS1188 whlch further thè
charl1￿6 objectlves, as well as any associated support costs.
All expenditure 18 inclusive of irrecoverable VAT.
2.5 Government grants
Govemmenl granls relatlng to tangible fixed asse15 8re treated as deferred income and released to
the Slalemenl of Flnanclal Adlvilies upon the completion of the relevant performance-related
condillr)ns. Other grants that arg not subject lo performance-relaled condllions ore cr8dit8d to lh8
Slatomont of Flnanclal Acllvlllgs as the grant proceeds are received. Grants received ￿or lo Iho
revgnu8 rgcognilion ¢ril8rla belng sallsfled aro recognised as a liability.
2.6 Tanglble flxod assets and dfrpre¢l•tlon
Tangible fixFd 888818 are initially recognised at CO81, After recognition, under the Cost rnodel, langlble
xed assets are measured al cost less accumulated depreciation and any accumulaied Impairm8nt
losses. All costs Incurred lo brlng a tangible fixed asset into Its Intended working condition should be
Included in thè measurement of cost.
Al each reporting dal8 the Charity ass@ss8s whelh8r ther8 is any Indlcallon of Impalrmenl. If such
indication ex4sls, the recoveTable amount ol the assel is dol¥rmin$d to be the higheT ol its fair value
less costs lo sell and ils vBlue in use. An impaimient loss is recognis8d where th& carryFng amount
exceeds the recoverable 8mount.
Depreciation is charged $0 as lo alloc81& the cost of langlble flxed assets Itss thelr residual value
over Ihelr esllmaled useful Ilves, uslng the stralghl-llne mglhod.
Depreclatlon Is pro￿ded on th8 following basis-
Fixtures and filtings
Office equipmenl
25%
25%
2.7 Debtors
Trade And other debtors ar8 recognised at the sèttlement amr)unl after any trad8 dlscount offered.
PTepaymenls are valued at the amount prepaid net of any Irada discounts due.
2.8 Cash atbank and In hand
Cash at bank and In hand Includes cash and shorl-lemi hlghly Ilquld investments with a Short malurily
of three months or less from thg dalts of acquisillon or opening of the d8posII or sirnilar accounL
Page 13

MONTESSORI COMMUNITY SCHOOL
IA Company LimSted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
AG¢ountlng pollcl•s lcontlnued)
2.9 Llabllltlos and provlslons
LSabilllies &ra recognised when there is an obligatlon al the Ba18nc8 Sh891 dale as a result of a past
8venl,11 is probable that a transfer of economic benefit will be requlred In Setllemenl, and the amount
of the Settlement can be estimated reliamy.
Llabilllles are recognised al the amount that the Charity ants'cipalos il wlll pay 10 8eWe the debt or the
amount il has received as advanced payments lor the 9￿dS or s&rvlces il musl prov￿0.
Provlsions are measured al the best estimate of the amoun15 requlrod to sellle the obligallon. Where
the effect of the limg value of money is m8t8rl81, the provSslon 1$ based on the present value of those
amounts, discounted al the pre.lax dlswunt rale that reflects the risks specllic lo the Ilabillty. T
unwlndlng of the dlscount Is recognisgd In the Statement of Flnanclal Activities as a finance cost.
2.10 Flnanclal In$trum?nts
The Charlty only has fln8nclal asse18 and flnanclal liabllities of a kind that qualify a8 basic financial
In8lrument8. Basic financial inslrumenls are initially recognised at transaction value and subsequenuy
measured al their settlement value with the exception of bank loans whlch are subsoqu¢nUy
measured al amortised cost using th8 effecllve Interest method.
2.11 Flnanc8 leas9$ and hlro purchase
Assols oblalned und9r hiro purchase ¢onlra¢ts and finanrF leases are capilalised a8 tanglble fi'xed
8SS91$. Assets acquirgd by finance l&ase 8rg d8pr8cialed over the shorter of the lease term and their
useful I￿e$. Assets acqulred by hire purchase are (leprecJaled over Ihelr useful Ilve8. Flnance lease5
are IhD8e whgre sub818nlialSy all of the bon61ils and dsks of ownership are assumed by the Charity.
Obllgallons under such agreements ar8 Snduded In credllors, nel of the ftnance charge allocated lo
futuro perlods. The finance element of the rental paymtsnl ￿S charged lo the Statement of Financial
Act4vilies so as to produce a con81ant perlodlc rate of charge on the nel obllgallon outstÉnding Sn
each period.
2.12 Penslons
Th8 Charity operates a defined contribution pension scheme and the pension chargo represents the
amounts payable by Ihe Charlty lo the fund in resped of the year.
2.13 Fund accounllng
Gener81 funds ar8 unreslricled funds which are available for usg at the discretion of the Trusl8es in
furth8ran¢e of IhF gEneral objectives of Ihe Charity and which have nol bogn d8slgnaled for other
purposas.
2.14 Wlndlng up or dlssolutlon of the Charlty
If, upon winding up or dis8oILrtfon of the Charlly, Ih8f6 remain any a88815, afteT the satlsfactlon of all
debts and liabillties, the assets r￿￿Sented by the 8c¢umulalèd fund shall be transferred to some
other charitable body or bodles havlng slmllar oblectlvos lo the Charlty.
Pagè 14

PAONTESSORI COMMUNITY SCHOOL
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 202S
Income from charStable actlvltle
Unre$trl¢tsd
fund8
2025
Total
fundh
2025
Nursery educational op&ralions
942,167
942,167
Unrestricted
funds
2024
Tolol
funds
2024
Nursery educatlonal oparallons
863,848
863,848
Olher In¢omlng resources
Unrestrlcted
funds
2025
Total
funds
2025
Bank interest
31,798
31,798
Unrgslrfcled
fvnds
2024
Total
funds
2024
Bank inl8r8St
15,628
15,628
Analysls of expendlturo on Gharltable actlvltles
Summary byfund typo
Unrgstrlctgd
funds
2025
Total
2025
Nursery e(lucalional operations
747,401
747.401
P8g8 15

MONTESSORI COMMUNITY SCHOOL
IA Company Llm5ted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Analysls of expondSture on charltable actlvltl•s {contlnu6dl
Summary by fund type Icontlnu8d)
Unrestricled
funds
2024
rot81
2024
Nursery aducational opgrations
723,819
723,819
Summary by expend5ture type
staff costs Depr•clatlon Othor cost5
2025
2025
2025
Total
2025
Nursery educational operations
459,264
2,561
285,576
747,401
Séaff costs Dgpreciation Olhercosls
2024
2024
2024
Total
2024
Nursery educallonal operallons
430.141
1,687
291,991
723,819
Analysls of expendlture by actlvltleJ
Actlvltles
undortaken
dlrèctly
2025
Total
funds
2025
Nursery educational operation8
747.401
747,401
undertaken
dAf6cIIy
2024
Tol81
furtds
2024
Nursery educallonal operallons
723,819
723,819
Page 16

MONTESSORI COMMUNITY SCHOOL
IA Company Limlted by Guaranto01
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2025
Analysis of exp•ndltur• by a¢tlvltl8$ l¢ontlnuedl
Analy81s of dlrect costs
Total
funds
2025
To181
funds
2024
Staff costs
Deprgdalion
Trainlng, recru51m8nl and wèlfare
Motor, travel and subslslencè
Entertainlng
Educatlonal and school supplies
Rent and rates
Light and heal
Cleaning
Repairs and r8newals
Premlses expenses
Telephon8 and fax
PTinting postage and stationery
Subscriptions
Software and equlpm8nl
Legal and professional
First aid and clothing
Bank charges
Accountancy fees
Bad debt
Governanco costs Ise8 note 71
459,264
2,561
5.593
9.232
862
430,141
1,687
12,495
5.964
584
80,155
93.005
14,108
2.816
16.102
2{973
1.839
1.243
834
70,740
92.518
10.593
5.556
17.066
28.485
1.925
1,495
735
2,619
29,443
2,596
66
1.762
149
7,200
2.687
17.580
2,331
322
1,976
1,518
8,400
747,401
723.819
Audltors. rémunoratlon
Tha auditors, r8muneralion amounts lo an auditor fee of £5.900 (2024 £5,100), and a¢wunts
prepa￿tIOn servl¢e¥ of £2.50012024- £2,100).
P8ge17

MONTESSORI COMMUNITY SCHOOL
IA Company Llmltod by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2025
staff costs
2025
2024
Wages and salari9S
Social security costs
Other penslon costs
428,303
24,008
6,953
402,701
20.914
6,526
459,264
430.141
The average nurllber of persons employed by th8 Charity during the year a8 follows..
2025
No.
2024
Engaged on charll8ble acllvilles
Engaged on management and adminlslr8tion
16
15
18
17
The number of employees whose employeè bènefits (excluding emplo￿r pension costs) exceedèd
£60.000 wBs'.
2025
No.
2024
No.
Key rnanaBemont personnel
In the band £70,001- £80,0
One rnember of key managerrienl per8onn91 received total benefits of ovgr £60,000 including salary and
sacrific8 Pension contributions.
Trustees. rgmuneration and expen
During the ￿ar. no TnJ$tees recèlved any remunerallon or other ben8fils12024 - £NILI.
Durtng the year ended 31 August 2025, no Truste8 expenses have beBn Incurred12024- £NIL}.
Pagè 18

MONTESSORI COMMUNITY SCHOOL
{A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
10. Tanglbl• flxed ass8ts
Flxtures antl
flltlngs
Offlce
equlpment
Total
Cost or valuatlon
At 1 SeptembeT 2024
Additions
5,694
1.544
3,885
959
9.579
2.503
Al 31 August 2025
7.238
4.844
12,082
Deproclallon
Al 1 Seplembor 2024
Charge flir the year
972
1.652
1,518
909
2,490
2,561
At 31 August 2025
2,624
2,427
5,051
Not book value
At 31 August 2025
4.814
2.417
7.031
At 31 August 2024
4,722
2,367
7,089
11. Debtors
2025
2024
Fees in arrears
Other debtors
Prepayments and accrued Income
914
4.537
9,333
2.586
8.145
12.975
14,784
Page 19

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
12.
Credltor8: amounts falllng due wlthln one year
2025
2024
Trade credllors
Other taxation and social security
Other creditors
A¢cTuals and deferred Income
27.132
8.773
6S.211
133,176
7,761
73,258
82.134
234,292
163,153
13. Statemont of fund8
statom&nt of funds- current yaar
Balance at 1
September
2024
Balance at
31 August
2025
Incom¥ EX￿ndIture
Unrestrlcted funds
Reserves
517,924
973.965
1747.4011
744.488
statement of funds- prlor y•ar
Balance 81
I Seplemb6r
2023
BalanGe al
3t Augusl
2024
Income Expenditu
Unrestrl¢ted fundg
ReseTV8S
362,267
879,476
1723,8191
517,924
Page 20

MONTESSORI COMMUNITY SCHOOL
IA Company Llmlt•d by Guaranteo)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
14. Analysls of not assets between funds
Analy¥ls of net assets bptwoen lunds - currant yèar
Unro$tricted
fund$
2025
Total
funds
2025
Tangible flxod assets
Current assets
7,031
7.031
971.749
971,749
1234.2921 {234.292)
Creditors due w51hSn one y8ar
Total
744.488
744.488
15. Ponslon commhments
The Charlty operates a defined contribution pension scheme. Th6 8ssel8 of the scheme are held
sèparately from thosts of the Charity in an independently admlnlslered fund. The pension cost charg8
represents contributions payable by the Charity lo Ihg ftjnd and amounted lo £6,953 12024 - £6,526).
Contributions lotaling £2,550 {2024 - £2,515) w8r8 pay8bl8 lo the fund al the balance sheet dale and are
included in creditors.
1& Operatlng leaso commltments
Al 31 August 2025 the Charity had commltments to make future mlnlmum lease p8ymenls under non-
anGell8ble operalSng le88es as follows..
2025
2024
Not later than 1 year
76,274
As of 31 August 2024 the lease for the School sile was under negolialion, resultlng in Ihwe belng no
lease commitment al th8 ￿ar end.
17. Mgmb&r8' liability
Thg Charity Is Incorporated under the Companies Act and is limilgd by Guaran18e. Each mèmber of the
charitable company undertakes lo contribute lo the assets of the company in the event of it being wound
up while helshe 15 a rnember. or within one year after helshe coases lo bs a member, such amount a8
may be required, not ex￿edIng £1 for the debts and Ilabllilles contracted befo￿ helshe ¢8ases to be a
member. As such the company has no share capital.
Page21