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2023-08-31-accounts

Registered number 01527406

Nant-Y-Cwm Steiner School Limited

Report and Accounts

31 August 2023

Nant-Y-Cwm Steiner School Limited Report and accounts Contents

Page
Company information 1
Directors' report 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

Nant-Y-Cwm Steiner School Limited Company Information

Directors

Mark Adrian Truman (resigned 29 August 2023) Professor Ronald Allen Geaves (resigned 20 July 2023) Dr Patrick Cormac Bernard Joseph Robson Richard Stuart Turner

Accountants

Gwenno Accountancy Services Ltd Glan Gwaun Pontfaen Fishguard Pembrokeshire SA65 9SG

Registered office

Llanycefn Clunderwen Pembrokeshire SA66 7QJ

Registered number

01527406

1

Nant-Y-Cwm Steiner School Limited Registered number: 01527406 Directors' Report

The directors present their report and accounts for the year ended 31 August 2023.

Principal activities

Nant-Y-Cwm Steiner School is a private company, limited by guarantee, registered in England and Wales, registration number 01527406. The registered officed is Llanycefn, Clunderwen, Pembrokeshire. SA66 7QJ.

Directors

The following persons served as directors during the year:

Mark Adrian Truman (resigned 29 August 2023) Professor Ronald Allen Geaves (resigned 20 July 2023) Dr Patrick Cormac Bernard Joseph Robson Richard Stuart Turner

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 25 May 2024 and signed on its behalf.

Mr R.S. Turner Director

2

Nant-Y-Cwm Steiner School Limited Accountants' Report

Accountants' report to the directors of Nant-Y-Cwm Steiner School Limited

You consider that the company is exempt from an audit for the year ended 31 August 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Gwenno Accountancy Services Ltd Accountants

Glan Gwaun Pontfaen Fishguard Pembrokeshire SA65 9SG

25 May 2024

3

Nant-Y-Cwm Steiner School Limited Profit and Loss Account for the year ended 31 August 2023

Turnover
Cost of sales
Gross profit
Administrative expenses
Other operating income
Operating (loss)/profit
Interest receivable
Interest payable
(Loss)/profit before taxation
Tax on (loss)/profit
(Loss)/profit for the financial year
2023
£
325,486
(292,723)
32,763
(54,219)
8,872
(12,584)
1
(2,549)
(15,132)
-
(15,132)
2022
£
287,568
(241,942)
45,626
(39,604)
27,063
33,085
-
(4,197)
28,888
-
28,888

4

Nant-Y-Cwm Steiner School Limited

Registered number: 01527406 Balance Sheet as at 31 August 2023

Notes
Fixed assets
Tangible assets
3
Current assets
Debtors
4
Cash at bank and in hand
Creditors: amounts falling due
within one year
5
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
6
Net assets
Capital and reserves
Revaluation reserve
7
Profit and loss account
Shareholders' funds
2023
£
350,844
50,046
829
50,875
(33,219)
17,656
368,500
(122,447)
246,053
259,167
(13,114)
246,053
Reinstated
2022
£
350,844
28,063
8,155
36,218
(4,071)
32,147
382,991
(121,806)
261,185
259,167
2,018
261,185

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.

Mr R.S. Turner Director Approved by the board on 25 May 2024

5

Nant-Y-Cwm Steiner School Limited Notes to the Accounts for the year ended 31 August 2023

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.

Tangible fixed assets

All fixed assets are initially recorded at cost.

Land and buildings Land and buildings were last revalued in April 2020 Plant and machinery It is not considered necessary to depreciate pland and machinery

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.

2
Employees
Average number of persons employed by the company
2023
Number
24
2022
Number
18

6

Nant-Y-Cwm Steiner School Limited Notes to the Accounts for the year ended 31 August 2023

3 Tangible fixed assets

Land and
buildings
£
Cost
At 1 September 2022
350,000
At 31 August 2023
350,000
Depreciation
At 31 August 2023
-
Net book value
At 31 August 2023
350,000
At 31 August 2022
350,000
Land and buildings were last revalued in April 2020.
4
Debtors
Trade debtors
Other debtors
5
Creditors: amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Taxation and social security costs
Other creditors
6
Creditors: amounts falling due after one year
Bank loans
Other creditors
7
Revaluation reserve
At 1 September 2022
At 31 August 2023
Plant and
machinery
etc
£
844
844
-
844
844
2023
£
43,768
6,278
50,046
2023
£
6,394
6,878
4,247
15,700
33,219
2023
£
92,447
30,000
122,447
2023
£
259,167
259,167
Total
£
350,844
350,844
-
350,844
350,844
2022
£
26,705
1,358
28,063
2022
£
-
1,867
1,599
605
4,071
2022
£
111,806
10,000
121,806
2022
£
259,167
259,167

7

Nant-Y-Cwm Steiner School Limited Notes to the Accounts for the year ended 31 August 2023

8 Other information

Nant-Y-Cwm Steiner School Limited is a private company limited by shares and incorporated in England. Its registered office is: Llanycefn Clunderwen

Pembrokeshire SA66 7QJ

8

Nant-Y-Cwm Steiner School Limited Detailed profit and loss account for the year ended 31 August 2023

This schedule does not form part of the statutory accounts

Sales
Cost of sales
Gross profit
Administrative expenses
Other operating income
Operating (loss)/profit
Interest receivable
Interest payable
(Loss)/profit before tax
2023
£
325,486
(292,723)
32,763
(54,219)
8,872
(12,584)
1
(2,549)
(15,132)
2022
£
287,568
(241,942)
45,626
(39,604)
27,063
33,085
-
(4,197)
28,888

9

Nant-Y-Cwm Steiner School Limited Detailed profit and loss account for the year ended 31 August 2023

This schedule does not form part of the statutory accounts

Sales
Sales
Cost of sales
Purchases
Direct labour
Discounts allowed
Other direct costs
Administrative expenses
Employee costs:
Wages and salaries
Staff training and welfare
Travel and subsistence
Premises costs:
Rent
Rates
Waste collection
Light and heat
Cleaning
General administrative expenses:
Telephone and internet
Postage
Stationery and printing
Subscriptions
Bank charges
Insurance
Equipment expensed
Software
Repairs and maintenance
Legal and professional costs:
Accountancy fees
Health & Safety fees
Advertising and PR
Other operating income
Government grants
Other operating income
2023
£
325,486
11,573
259,835
20,765
550
292,723
-
513
30
543
-
478
647
11,590
534
13,249
1,283
135
1,012
4,659
1,023
10,945
369
594
6,214
26,234
5,899
2,313
5,981
14,193
54,219
-
8,872
8,872
2022
£
287,568
8,602
215,132
17,158
1,050
241,942
2,210
826
689
3,725
583
1,343
681
3,880
425
6,912
1,326
161
1,040
4,037
720
7,183
199
319
4,891
19,876
6,077
2,199
815
9,091
39,604
22,576
4,487
27,063

10