BOX HILL SCHOOL TRUST LIMITED

• ⚠

  Material uncertainty over going concern

  Emphasis of matter - financial statements prepared on a basis other than going concern. We draw attention to Note 2.1 to the financial statements which explains that the Trustees intend to dissolve the charitable company and 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 2.1. Our opinion is not modified in respect of this matter.

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

Kreston Reeves Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Emphasis of matter - financial statements prepared on a basis other than going concern. We draw attention to Note 2.1 to the financial statements which explains that the Trustees intend to dissolve the charitable company and 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 2.1. Our opinion is not modified in respect of this matter.”

Group structure

1. BOX HILL SCHOOL TRUST LIMITED · parent
   1. Box Hill School Limited 100% · UK · Dormant

Significant events

• “On 30 May 2025, the Trustees entered into an agreement with Reigate Grammar School ("RGS") under which the charitable company's activities would be transferred to RGS. On 30 June 2025, all the charitable company's assets, other than its fixed asset investment in the subsidiary, were transferred at book value to RGS, its bank loans were repaid in full, and its remaining liabilities were also transferred to RGS at book value.”
• “Following the transfer, and in accordance with the agreement, it is the intention of the Trustees to make plans for the orderly dissolution of the charitable company as soon as it is practicably possible to do so.”
• “At 30th June 2025, the date of the merger with RGS, the School employed a total of 79 members of academic staff and 73 support staff. These figures include those staff employed on part time contracts.”
• “Following the merger with Reigate Grammar School it was agreed that the loan would be repaid in full. This settlement was made on 30 June 2025.”
• “Following the merger with Reigate Grammar School, the loans were settled in full on 30 June 2025 and all remaining cash and the finance leases were transferred leaving nil balances for cash and debt at 31 July 2025.”

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

Filings

11

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  -9.8%

  £11,005,830 → £9,928,726

• Cash

  -100%

  £1,713,191 → £0

• Net assets

  -100%

  £6,752,272 → £0

• Employees

  +0.8%

  132 → 133

• Wages

  -4.9%

  £4,750,459 → £4,517,571

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