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2025-08-31-accounts

Charity registration number 1016894

Company registration number 02780168 (England and Wales)

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Bramhall
J Orr
J Welch
W Bloomfield
S Lemer
C Bromby (Appointed 30 April 2025)
Secretary J Bramhall
Charity number 1016894
Company number 02780168
Registered office Munro Centre
66 Snowfields
London
SE1 3SS
Auditor TC Group
Statutory Auditor
Lynton House
7-12 Tavistock Square
London
WC1H 9BQ

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

CONTENTS

Page
Trustees' report 1 - 8
Statement of Trustees' responsibilities 9
Independent auditor's report 10 - 13
Statement of financial activities 14
Statement of financial position 15
Notes to the financial statements 16 - 25

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objectives of the charity are as follows:

Since the first closure of schools, due to Covid, in March 2020, the charity has provided a hybrid service, teaching pupils face to face at the Bloomfield Centre, face to face in schools and virtually using zoom, both in schools and to children at home. The result is a flexible service which enables us to accommodate students at varying times of day and different stages of their academic careers.

The majority of lessons are delivered one to one and last for one hour. Online lessons are accessed on PCs, tablets, laptops and even phones. Pupils attend for one session/week, with a small number attending twice.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The charity employs 8 part-time specialist teachers, all with OCR level 5 and 7 qualifications, the highest level of dyslexia training. They are all trained in the quality first phonics programme, Sounds Write. The work is performed on a charitable basis because there is a lack of funding to employ specialist teachers in schools, and there is an absence of government funding to assist the Learning Centre. 5-10% of children in every classroom have some degree of specific learning difficulty which effects the acquisition of fluent literacy skills. As teenagers, many become disengaged and, as young adults, find themselves on the fringes of society. In a post-Covid report published by The Fairness Foundation, it was reported that children from poor homes are 18.1 months behind their peers, at the time of GCSEs; many of these have undiagnosed dyslexia. Research has shown that poor educational attainment leads to lack of opportunity, unemployment, poverty, poor mental health, poor parenting skills and even homelessness. The Bloomfield Learning Centre aims to give some of the most disadvantaged and vulnerable of these students the opportunity to lead a more hopeful and fulfilled life, through the provision of bespoke specialist teaching.

"I am so appreciative of what you have done for my son, I have no words. Lucy was amazing and Nehemiah was very responsive with her, which was great. We now have the report and it just makes sense all these years the struggle that Nehemiah has faced and the loss of confidence that just kept growing. I have read and discussed with Nehemiah the findings in the assessment, I do not know if he knows what to do with all the information, he had a cry but didn't express with no words………I really just wanted to say 'Thank you'" Sabina August 2023

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

The team at the Bloomfield Dyslexia Centre has been teaching children to read and write for more than 50 years.

Our mission is to improve the lives of dyslexic children from disadvantaged backgrounds who are failing at school, empowering them to achieve their potential in education and beyond. We do this through the provision of educational assessments and specialist literacy teaching.

The main benchmarks of the Bloomfield’s annual success are the number of young people taught, the proportion from under-privileged backgrounds, the progress made by pupils in ‘catching up’ with their peers in the classroom and the number of full teaching bursaries we are able to provide. Every lesson we deliver is subsidised or free.

During the 2024 – 2025 academic year the charity worked with nearly 300 students, 100% of whom had special educational needs.

Breakdown of students:

Between September 2024 and July 2025, the average increase in reading age of Bloomfield students was 16.6 months.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The Centre operates a hybrid teaching service, in a range of settings. In order to reach the highest number of children, our teachers go into a number of schools in economically deprived areas providing one to one and small group support. Other lessons are provided face to face in the Centre and virtually, on zoom, both in and outside of traditional school hours.

Star Catch-Up Literacy Programme

Vocabulary and spelling strategies for children in Years 4, 5 and 6 + Training for Teaching Assistants

Format: One term. In school. Small groups. 35 minute sessions

Our experience of working with low-income students in Southwark, shows that children are starting school with delayed speech and language which is affecting their acquisition of literacy. Despite the best efforts of class teachers, they quickly lose confidence and self-esteem, transitioning to secondary school without the reading and spelling skills needed to cope in the classroom. This leads to anxiety, unhappiness and absenteeism, creating the conditions for poor mental health and social exclusion.

Star works effectively to improve children’s literacy skills and confidence ahead of secondary transition.

To date the Bloomfield has delivered Star in 10 primary schools with outstanding success. Every pupil has improved their spelling and comprehension skills.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

In the summer term 2025, the Bloomfield worked with 20 pupils in Charles Dickens Primary School in Southwark

The positive changes achieved were:

Feedback from pupils and teachers is resoundingly positive.

The children said;

‘I’ve enjoyed learning new words with a fun teacher.’ Annabella 8 years

Assessments

We carried out 181 assessments between September 2024 and July 2025, an increase of more than 9% on the previous year

Principal funding sources

Funding for lessons and assessments comes from fees, schools and parents as well as charitable donations.

The cost of an annual bursary is approximately £2,535. The charity currently charges fees at the rate of £65 per hour for children with an Educational Health Care Plan (EHCP) and £50 per hour for schools.

The cost of parent funded lessons is based on gross family income – the majority are significantly subsidised with contributions ranging from £20 to £60 per hour. These charges are flexible and are discounted if family income is reduced, for example if a parent falls ill or becomes unemployed. The neediest children are in receipt of full bursaries. Any shortfall must be met from charitable donations or grant funding.

We would like to thank all our donors this year. Your donations have enabled us to maintain a unique teaching service for young people growing up in deprived communities in London.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The principal long-term challenges faced by the trustees

  1. The current crisis in SEND (Special Educational Needs and Disability) amongst school age children, has been widely publicised. The latest DFE data, reported in the Times Educational Supplement in February 2025, reveals a 31.2% increase in those diagnosed with SEND since 2016, 6.4% of which occurred between 2023 and 2024. Children with these challenges are more likely to be living in poverty. There is a myriad of reasons for these issues, many of which will take years to address, but in the short term it is vital to find effective solutions to help these children before they drop out of education completely.

  2. In every school, there are a small number of children who will struggle to keep up in the Star programme. These are the children with dyslexia, who require one to one support to achieve fluent literacy. All the schools are in deprived areas and the majority are growing up in poverty. We need to provide them with full educational bursaries for one-to-one teaching.

  3. The Government's commitment to special needs funding i.e. schools increasingly lack the financial resources to fund assessments and lessons during a period of fiscal uncertainty

Each of these challenges will require increased charitable funding.

Financial review

Investments

Funds not required for the daily running of the Bloomfield charity are held in a number of three to twelve month fixed term deposits rather than long term investments. This ensures that the money is invested at a low level of risk and available when required.

Reserves

The reserves of the charity are dependent on obtaining grants and donations. The directors believe that the funds held, plus annual fees, should cover the costs of providing lessons and assessments for a six to twelve month period, which would permit an orderly wind down of the charity's activities if needed. The charity is currently holding funds in reserve due to uncertainty surrounding proposed revisions to national Special Educational Needs provision in respect of (a) funding for pupils with Education Health Care Plans (b) the award of EHCPS in the future

In addition, there continues to be uncertainty over the charity's future accommodation situation. The directors have designated £200,000 of the £303,815 which is the combined total of the ‘investments’ and ‘cash at bank and in hand’ towards these costs. Reserves at the year-end stood at £312,101 of which £296,501 was unrestricted.

Risk

The directors meet with staff on a regular basis to discuss any issues facing the charity and produce solutions to any risks they consider key to the future of the charity. They establish effective systems to mitigate those risks.

Plans for future periods

We need to maintain and protect our reputation for excellence in solving individual pupil's problems. This requires financial stability and good relations with schools, parents and local authorities. To achieve our mission, we must be able to help children from disadvantaged families who are the majority of our clients. We will continue to run the charity on a lean cost base to keep our costs down so that fees do not become a bar to access. Finally, we need to be effective advocates for those with specific learning difficulties who are failing at school.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management

Bloomfield Learning Centre for Children is a registered charity. Its charity number is 1016894. It was incorporated as a company limited by guarantee on 15 January 1993 under company number 2780168. Its governing document is the company's Memorandum & Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Bramhall J Orr J Welch W Bloomfield L Murphy (Resigned 30 April 2025) S Lemer C Wilson (Resigned 30 April 2025) R Anders (Resigned 19 March 2026) C Bromby (Appointed 30 April 2025)

Recruitment and appointment of trustees

New trustees are appointed at any time. Such appointments usually arise as a result of acquaintance/meeting with a current trustee or teacher. Upon appointment all trustees are provided with a copy of the Charity Commission booklet "The Essential Trustee: What You Need to Know" and training is provided as deemed necessary.

The head teacher, Jane Cousins, is responsible for the day to day management of the Centre. Jane Orr, director, is responsible for fundraising. They work together to make financial decisions relating to staff recruitment, allocation of bursaries and the purchase of materials. There is also a part-time office manager who handles finances, IT systems and administration. The charity employs eight part-time specialist dyslexia teachers to deliver its services. These teachers are amongst the most experienced and highly qualified in London.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

.............................. .............................. J Bramhall J Orr Trustee Trustee 29/05/2026 Date: .............................................

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees, who are also the directors of Bloomfield Learning Centre for Children Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

Opinion

We have audited the financial statements of Bloomfield Learning Centre for Children Limited (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the statement of financial position and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

Our approach was as follows:

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; reviewing minutes of trustee meetings to identify grant income; tracing teaching records to recorded income; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

Gary Allen FCA (Senior Statutory Auditor) for and on behalf of TC Group

29/05/2026

.........................

Statutory Auditor

Lynton House 7-12 Tavistock Square London WC1H 9BQ

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
6,112
20,000
Charitable activities
3
192,536
-
Investments
4
7,364
-
Total income
206,012
20,000
Expenditure on:
Charitable activities
5
238,284
4,400
Total expenditure
238,284
4,400
Net income/(expenditure) and
movement in funds
(32,272)
15,600
Reconciliation of funds:
Fund balances at 1 September
2024
328,773
-
Fund balances at 31 August
2025
296,501
15,600		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
26,112
15,617
-
192,536
192,032
-
7,364
8,910
-
226,012
216,559
-
242,684
237,940
11,474
242,684
237,940
11,474
(16,672)
(21,381)
(11,474)
328,773
350,154
11,474
312,101
328,773
-		 Total
2024
£
15,617
192,032
8,910
216,559
249,414
249,414
(32,855)
361,628
328,773

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 16 to 25 form part of these financial statements.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Investments
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Restricted income funds
15
Unrestricted funds		 2025
£
16,878
97,039
206,776
320,693
(8,593)		 £
1
312,100
312,101
312,101
15,600
296,501
312,101		 2024
£
24,536
173,643
137,980
336,159
(7,387)		 £
1
328,772
328,773
328,773
-
328,773
328,773

The notes on pages 16 to 25 form part of these financial statements.

29/05/2026

The financial statements were approved by the trustees on .........................

.............................. .............................. J Bramhall J Orr Trustee Trustee

Company registration number 02780168 (England and Wales)

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Bloomfield Learning Centre for Children Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Munro Centre, 66 Snowfields, London, SE1 3SS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The charity incurred net expenditure during the year of £16,672 and at the year-end had unrestricted reserves of £296,501 including cash at bank of £206,776 and short-term cash deposits of £97,039. The directors have prepared a budget for 2026-2027 and forecast a small deficit next year. Taking into account the budget and the strength of the charity's reserves, which includes £303,815 in cash and short term cash deposits, the directors have not identified any uncertainty with regard to going concern and therefore continue to prepare the financial statements on a going concern basis.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Income is recognised as follows:

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand and short term deposits held with banks.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
3,112
10,000
Grants
3,000
10,000
6,112
20,000
Donations and gifts
Private donations
3,112
10,000
3,112
10,000		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
13,112
12,617
-
13,000
3,000
-
26,112
15,617
-
13,112
12,617
-
13,112
12,617
-		 Total
2024
£
12,617
3,000
15,617
12,617
12,617

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

2
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Grants receivable for core activities
The Makers of Playing
Cards Charity
3,000
-
The Drapers' Charitable
Fund
-
10,000
3,000
10,000		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
3,000
3,000
-
3,000
10,000
-
-
-
13,000
3,000
-
3,000		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
3,000
3,000
-
3,000
10,000
-
-
-
13,000
3,000
-
3,000
3,000

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Teaching and assessments
Parental contributions for lessons 44,421 44,250
School contributions for lessons 47,790 67,880
Parental contributions for assessments 79,800 63,150
School contributions for assessments 7,900 8,500
Local authority contributions for lessons 11,155 6,400
Forms from assessors 1,470 1,852
192,536 192,032
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 7,364 8,910

4 Income from investments

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Expenditure on charitable activities

Activities Activities
undertaken undertaken
directly directly
2025 2024
£ £
Direct costs
Staff costs 141,766 150,010
Independent Assessments 87,182 80,530
Insurance 683 -
Legal & Professional 1,382 2,208
Telephone 1,011 1,519
Training 752 1,344
Sundries 797 4,038
Bad Debts 25 500
IT & Website 3,086 3,265
236,684 243,414
Share of support and governance costs (see note 6)
Support 6,000 6,000
242,684 249,414
Analysis by fund
Unrestricted funds 238,284 237,940
Restricted funds 4,400 11,474
242,684 249,414
Support costs allocated to activities
Activities Total
undertaken
directly
2025 2024
£ £
Governance 6,000 6,000

6 Support costs allocated to activities

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year nor the prior year.

8 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Other pension costs		 2025
Number
7
2025
£
111,876
29,890
141,766		 2024
Number
8
2024
£
119,301
30,709
150,010

The teachers all work part-time and the head teacher undertakes the charity's administration. Additional teaching and assessment services are provided on an occasional basis by independent individuals.

The directors are not considered employees for the purposes of the above disclosure.

The average number of full-time equivalent employees during the year was 3 (2024: 3).

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

10
Tangible fixed assets
Cost
At 1 September 2024
At 31 August 2025
Depreciation and impairment
At 1 September 2024
At 31 August 2025
Carrying amount
At 31 August 2025
At 31 August 2024
11
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
12
Current asset investments
Bank deposits		 Fixtures and
fittings
£
21,900
21,900
21,899
21,899
1
1
2025
2024
£
£
15,685
11,845
-
10,892
1,193
1,799
16,878
24,536
2025
2024
£
£
97,039
173,643		 Fixtures and
fittings
£
21,900
21,900
21,899
21,899
1
1
2025
2024
£
£
15,685
11,845
-
10,892
1,193
1,799
16,878
24,536
2025
2024
£
£
97,039
173,643
21,900
21,899
21,899
1
1
2024
£
11,845
10,892
1,799
24,536
2024
£
173,643

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

13 Creditors: amounts falling due within one year

13
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
14
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
1,301
500
392
6,400
8,593
2025
£
29,890		 2024
£
-
455
950
5,982
7,387
2024
£
30,709

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
September
2024
Incoming
resources
Resources
expended
At 31
£
£
£
-
20,000
(4,400)
Previous year:
At 1
September
2023
Incoming
resources
Resources
expended
At 31
£
£
£
11,474
-
(11,474)		 August
2025
£
15,600
August
2024
£
-

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources Transfers At 31 August
September resources expended 2025
2024
£ £ £ £ £
Designated funds 200,000 - - - 200,000
General funds 128,773 206,012 (238,284) - 96,501
328,773 206,012 (238,284) - 296,501
Previous year: At 1 Incoming Resources Transfers At 31 August
September resources expended 2024
2023
£ £ £ £ £
Designated funds 150,000 - - 50,000 200,000
General funds 200,154 216,559 (237,940) (50,000) 128,773
350,154 216,559 (237,940) - 328,773

The trustees have created a designated reserve of £200,000. This reserve is being held as a long term fund for use if there is a major shift in the economic environment of the charity or dyslexia teaching funding. In particular, the charity may need to move premises on short notice and the costs of that move and the additional rent (the charity currently pays a peppercorn rent) may be significant.

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 August 2025:
Tangible assets
1
-
Current assets/(liabilities)
296,500
15,600
296,501
15,600		 Total
2025
£
1
312,100
312,101

BLOOMFIELD LEARNING CENTRE FOR CHILDREN LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

17 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 August 2024:
Tangible assets 1 - 1
Current assets/(liabilities) 328,772 - 328,772
328,773 - 328,773

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

Certificate of Completion

Document Title: Bloomfield final accounts Aug 2025.pdf Reference ID: SD16HBQT Digital Signature ID: C702F66A70CD0E29E0BF067F272718FC687E8E23 Document Pages: 29 (Including certificate)

Security Events Status Timestamp (UTC) I.P. Address
Auditor - Account
Authentication		 Complete 2026-05-29 07:21 77.240.3.116
Hashed/Encrypted
Document		 Complete 2026-05-27 16:09 77.240.3.116
Signer - Account
Authentication		 Complete 2026-05-29 08:25 93.114.176.181
Hashed/Encrypted
Signature		 Complete 2026-05-29 08:25 93.114.176.181
Signer - Account
Authentication		 Complete 2026-05-29 15:25 194.9.112.114
Hashed/Encrypted
Signature		 Complete 2026-05-29 15:28 194.9.112.114
Signer - Account
Authentication		 Complete 2026-05-29 15:30 77.240.3.116
Hashed/Encrypted
Signature		 Complete 2026-05-29 15:31 77.240.3.116
User Audit Trail User Timestamp (UTC) I.P. Address
Request Created GaryAllen@tc-group.com 2026-05-27 16:09 77.240.3.116
Document Signed janeaorr@gmail.com 2026-05-29 08:25 93.114.176.181
Document Signed jbramhall@dacbeachcroft.c
om		 2026-05-29 15:28 194.9.112.114
Document Signed GaryAllen@tc-group.com 2026-05-29 15:31 77.240.3.116