HEATHFIELD SCHOOL

• ⚠

  Material uncertainty over going concern

  We draw attention to Note 1.2 in the financial statements which explains that on 1 September 2025 the operations of the charitable company merged with the Mill Hill School Foundation. Consequently all of the assets and liabilities of the charitable company and trade transferred to the Mill Hill School Foundation and the charitable company ceased its operations. The Governors therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 1.2.

• ◆

  6 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

1. HEATHFIELD SCHOOL 2009-04-14 → present
2. HEATHFIELD ST. MARY'S SCHOOL 2006-09-01 → 2009-04-14
3. HEATHFIELD SCHOOL 1955-10-26 → 2006-09-01

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Moore Kingston Smith LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to Note 1.2 in the financial statements which explains that on 1 September 2025 the operations of the charitable company merged with the Mill Hill School Foundation. Consequently all of the assets and liabilities of the charitable company and trade transferred to the Mill Hill School Foundation and the charitable company ceased its operations. The Governors therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 1.2.”

Significant events

• “During the spring and summer of 2024, the Governors, Head and Bursar carried out a strategic review in light of the immediate and future impact of rising fuel costs, increases in National Minimum Wage and National Insurance rate and the introduction of VAT on fees accompanied with the loss of Business Rate Relief. Having carefully considered a range of options, the Board took the strategic decision to look for a suitable merger partner. Over the summer in 2024 the Board initiated discussions with the Mill Hill School Foundation, formally entering into Due Diligence in October 2024. Following detailed Due Diligence, the merger agreement was formally signed and contracts exchanged in February 2025. On completion on 1 September 2025, all assets and liabilities of Heathfield School transferred to the Mill Hill School Foundation.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

15

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

6

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -16.1%

  £8,495,646 → £7,124,944

• Cash

  -83.2%

  £2,786,323 → £469,465

• Net assets

  +2.4%

  £12,217,682 → £12,507,256

• Employees

  -2.9%

  140 → 136

• Wages

  -2%

  £4,301,270 → £4,216,611

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers