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← Birkdale School

2025-08-31-accounts

Registered number: 02792166 Charity number: 1018973

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BIRKDALE SCHOOL

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(A company limited by guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4afed1b2ccMS3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details ofthe charity, its Governors and advisers 1-2
Governors’ Report (including Directors’ Report and Strategic Report) 3-10
Independent auditor's report on the financial statements 11-14
Statement of financial activities 15
Balance sheet 16-17
Statement of cash flows 18
Notestothefinancialstatements 19-44

Document ID: b0267e95e58ad0e278b3¢25a7557d11b3380aa7dbcd4afved1b2cc91S3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS GOVERNORSAND ADVISERS REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS GOVERNORSAND ADVISERS
FOR THE YEAR ENDED 31 AUGUST2025
Governors Mr P R Houghton, Chairman
Mr NA
Birchenall
Mr EBS
Bowles
MissJChappell (appointed 15 October2025)
ProfessorJ
F Dawson
Mr M O Dennis
Mr S J Drury
Mr LA Fanthome
Mrs E A Hetherington
MrN Nelson-Piercy (appointed 15 October 2025)
MrsAM Rees (resigned 2 July 2025)
Mrs S CTurner (resigned 2 July 2025)
Mr S$ OS Ushewokunze
Mrs K M Walker
Mrs H B Wragg
Company registered
number 02792166
Charity registered number 1018973
Registered office Oakholme Road
Sheffield
$10 3DH
Secretary and Bursar Mr RJ Wade
Other SeniorStaffMembers Mr PCH Harris, Head Master (resigned 20 April 2025)
Mr B Bowles, Head Master (appointed 21 April 2025)
Mr CJ Burch, Head of the Preparatory School (resigned 31 August 2025)
MrsJMcDermott, Head ofthe Preparatory School (appointed 1September 2025)
Mrs L Donnelly, Head ofS.Anselm's School (resigned 31 August 2025)
IndependentAuditor Sumer Auditco Limited
Statutory Auditor
Albert Works
Sidney Street
Sheffield
$14RG

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BIRKDALE SCHOOL

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS GOVERNORS AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Bankers HSBC Bank Plc Unit 4 . Europa Court Sheffield Business Park Sheffield $9 1XE Solicitors Wake Smith LLP No. 1 Velocity 2 Tenter Street Sheffield $1 4BY

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The Governors present their annual report together with the audited financial statements of the charity for the year 1 September 2024 to 31 August 2025. The annual report serves the purposes of both a trustees' report under charity law, and a directors' report and strategic report under company law. The Governors have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 2019 (FRS102) (the ‘Charities SORP 2019 (FRS 102)’) in preparing the annua! report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Charities SORP 2019 (FRS 102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Structure, governance and management

a. Constitution

Birkdale Schoo! dates back to 1904. It became a charitable trust in 1965 and was incorporated as a charitable company under the Companies Act in 1993. The liability of its members is limited to £1 each by guarantee. The trustees of the Charity are also directors of the Company and the school governors. Collectively, they are the Board and are therefore responsible for the charity as the Board of Trustees, for the Company as the Board of Directors, and for the school(s) as the Board of Governors.

b. Governing Body

The Board of Governors is therefore the governing body of the Family of Schools comprising, during the year, Birkdale Senior and Prep School and S. Anselm’s School (until 31/08/2025). It is self-appointing and a Governor may serve for any term but subject to regular periodic review of their individual relevant skills, capabilities, active contribution and commitment to the objects of the Family of Schools. The minimum number of Governors is 10 but in the event that the number falls below 10, the remaining Governors are empowered to continue to act as such for a period of not more than six months following the date when the number fell below ten and provided that there are at least five Governors. No Governor may receive any remuneration from the Company but they may be paid all travelling and other expenses properly incurred by them in connection with the discharge of their duties. Governors who have children attending the Family of Schools are charged full fees less any standard fee reduction prevailing at the time for which they are eligible, but with the exception of reduction by way of a bursary.

c. Organisational structure and decision-making policies

The Governors meet as a Board at least five times a year to determine the general policy of the Family of Schools and to review its overall management and control. The Board has five supporting committees: Finance & Development, Academic Excellence, Rounded Education, Christian School and Senior Salaries. Each committee comprises a number of serving Governors and each reports to the Board. The Finance & Development Committee is chaired by Mr N Birchenall, the Academic Excellence Committee by Mrs K M Walker, the Rounded Education Committee by ProfessorJ F Dawson, and the Christian School and Senior Salaries Committees by Mr P R Houghton. In addition to the committees, the Board creates ad hoc working groups from time to time to address particular tasks or projects.

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management (continued)

During the year the Family of Schools comprised Birkdale Senior School, Birkdale Prep School and S. Anselm’s Preparatory School. The day to day running of the whole School is delegated to the Head supported by the Bursar and the Heads of Birkdale Prep School and S. Anselm’s School (until 31/08/2025). The Head, the Heads of Birkdale Prep and S. Anselm’s School and the Bursar attend all meetings of the Board and of its Committees, with the exception of the Senior Salaries Committee.

d. Recruitment and training of Governors

As and when necessary the Board of Governors, assisted by the Heads and Bursar, seeks out interested persons to serve on the Board who are committed to the objects of the Family of Schools (as set out below) and who, following interview by a panel of Governors, are deemed to have the appropriate qualities and skills. New Governors are inducted by the Chairman and the Head into the workings of the Family of Schools, including its Memorandum and Articles of Association. Governors are encouraged to undertake any relevant and necessary training (e.g. safeguarding, e-safety and finance) which may be provided in-house or by competent external bodies, such as the Association of Governing Bodies of Independent Schools.

e. Pay policy for senior staff

The Head, the Head of the Prep School, the Head of S. Anselm’s School (until 31/08/2025) and the Bursar are paid with reference to experience and skills, and prevailing market rates benchmarked against similar schools nationally. After appointment the remuneration is reviewed annually, taking into account individual performance and the financial situation of the Company. The judgement of performance is under-pinned by setting of objectives each year and review of achievement of the objectives at the end of the year. Review of remuneration for these senior staff is carried out by the Senior Salaries Committee.

Objectives, aims and principal activities

a. Principal Activity

Birkdale’s principal activity is to be a family school for children aged 4 to 18. Historically, Birkdale was a day school only for boys, with a co-educational sixth form. However, the whole School is progressively becoming fully co-educational, with girls admitted into the Prep School from September 2021, and the Senior School from September 2024. With a view : to the whole school being coeducational from September 2028.

While S. Anselm’s has been a valued part of the Family of Schools during this financial year, the Governors made the significant but amicable decision to transfer its operation to S. Anselm’s School Limited, effective 31 August 2025.

This decision was reached following an exhaustive strategic review of the Charity’s long-term focus. The Governors are mindful of the cumulative impact of recent government policy—specifically the imposition of VAT on school fees from January 2025 and the sharp rise in Employers’ National Insurance contributions from April 2025. These external fiscal pressures have necessitated a more focussed approach to Birkdale’s resources.

By transferring the running of S. Anselm’s, the Board has acted to safeguard the financial resilience of Birkdale School, while also providing S. Anselm’s with a dedicated pathway for its own future under new management.

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Objectives, aims and principal activities (continued)

Pupil numbers during the year across the Family of Schools were close to those forecast, with 535 in Birkdale Senior School, 191 in Birkdale Prep School and 125 in S. Anselm’s Prep School — making 851 pupils in total (2024: 884 pupils).

b. Objectives for the Year

The

vision for the Birkdale Family of Schools has three key strands:

The Committees of the Board responsible for these strands meet regularly to review performance and to develop strategies for improvement.

c. Public Benefit Aim and Intended Effect

The public benefit aim of the Family of Schools is to develop the full potential of its pupils within a Christian environment. In furtherance of this aim, the Governors confirm that they have complied with the requirements of s.4 of the Charities Act 2011. :

d. Grant-making and Public Benefit

The Family of Schools continues to offer a wide range of fee reductions. These comprise scholarships, bursaries, clergy discount, sibling discount and staff discount, which all widen access to the Family of Schools. The bursaries are means tested and are up to 100%. The available scholarships and bursaries are widely advertised. During the year, the total fee reductions were £1,996,983 (2024: £1,878,145), with means tested bursaries amounting to £1,044,197 (2024: £1,038,000). As reported in the annual census to the Independent Schools Council, 83 pupils were given a bursary, with the average level of support being 75%. Also during the year Birkdale was pleased to continue to provide 100% bursaries specifically to support four Ukrainian children who had sought refuge in the UK following the outbreak of war in their home country.

Every year the School community (pupils, parents and staff) raises funds for one or more chosen charitable organisations or activities, in the UK or overseas, through a variety of events and activities and a total of £14,800 was raised for UK charities during this year.

Birkdale makes their sports halls available to both adult and junior groups in the evenings and at weekends throughout the year. The School also make their assembly and other general facilities available to the public for a wide range of uses, including holiday club, orchestra practices and church meetings. The charge made for use is always modest and, in some cases, free.

Birkdale School has a 125 year lease from Sheffield City Council on its sports fields at Castle Dyke which runs until 2116. An agreed condition of the lease is to make the fields available to external users. Since acquiring the lease, Birkdale School has carried out significant improvements to the facilities, which are enjoyed by all users. Current external users include junior and senior football and cricket clubs, as well as a model aeroplane flying club. The pitch hire charges are modest and the model aeroplane flying club pays no rent and additionally has vehicle access onto the fields for disabled members. The rent received from all lettings is ploughed back into the School facilities, for the benefit of all users, and during the year amounted to £115,987 (2024: £101,730).

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Objectives, aims and principal activities (continued)

A well-developed Community Action programme allows Sixth Form students to engage with local primary schools, residential homes and other community institutions.

Birkdale School has a partnership with the Confucius Institute in Sheffield that allows students ofall ages to participate in Mandarin classes as well as a range of cultural events.

Birkdale School hosts the Sheffield Historical Association that provides talks and events of historical interest to all members of the Sheffield community. ;

A large proportion of senior students engage with the Duke of Edinburgh’s Award scheme at all levels and the volunteering aspect of this makes a significant contribution to the local community.

Each year the School bands provide free performances at charity functions and at a local farm trust with a particular interest in the education of socially and educationally disadvantaged children.

The School trains and inducts teachers at no cost to the State and during the year Birkdale supported two teachers through their ECT induction.

Finally, the Governors would like to note that the School, in educating 851 pupils outside the maintained sector, made a significant saving to the national public purse. According to Government data, the Dedicated Schools Grant for secondary schools in Sheffield for 2024/25 was £6,044 per pupil. On the basis of this Government data, the School saved the Exchequer £5.14 million in the year.

e. Volunteers

The Friends of Birkdale School (FOBS) and Friends of S. Anselm’s continued to provide support to the Family of Schools through fund raising events, raising over £30,000. Grants sought and made during the year totalled £27,000 and the Governors would like to take the opportunity of this report to record their appreciation for the ongoing work of all our parents and those involved in FOBS and Friends of SA and its valued grants to the Family of Schools.

f. Objects

Birkdale’s objects are specified in the Company’s Memorandum of Association. The principal object is to educate persons of school age with the specific aim of maintaining the School's ‘existing tradition of Christian education and to continue to provide education based on the evangelical doctrine which emphasises the authority of the Bible in all matters of faith and conduct.’ Birkdale is unashamedly a Christian Family of Schools which remains firmly rooted on this foundation.

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Strategic report

Achievements and performance

a. Key financial performance indicators

The key financial performance indicators are pupil numbers and the level of the Family of Schools’ net cash generated from operating activities. Both are compared to historical and budgeted levels, and forward projections are reviewed by Governors on a termly basis.

b. Operational performance of the School

On the academic front the A Level and GCSE results were wonderfully received by the Board’s Academic Excellence Committee. These were as follows:

The Board’s Rounded Education and Christian School Committees continue to be pleased with performance in the year with the Family of Schools musical and concerts showcasing pupils’ drama and musical talents, and the Family of Schools being a community where pupils are encouraged to explore the essentials of the Christian faith in an open and tolerant environment.

c. Development of the School

Additions to the tangible fixed assets of the Family of Schools during the year amounted to £415,944 (2024: £416,342), the bulk of these comprising IT enhancements (both hardware and software) and refurbishment within the Senior School.

Financial review

a. Results for the year

This year, the school recordeda total deficit of £2,976,894 (2024: deficit £579,783). It is important to note that £1,796,834 of this was a ‘paper loss' due to a formal revaluation of property (S. Anselm’s, Bakewell) gifted to the school. The remaining operating deficit of £1,100,411 was a result of a challenging year for the entire independent school sector. With the introduction of VAT on fees, we made a conscious choice to support our families by keeping fee increases as low as possible. We also chose to absorb the rising costs of National Insurance rather than passing them on to parents. While these decisions led to a temporary dip in our cash reserves, we ended the year with a healthy cash balance of £1,817,465 (2024: £3,982,187).

At 31 August 2025 funds totalled £11,154,376 (2024: £14,131,270), comprising unrestricted funds of (£124,533) (2024: £652,010}, designated funds of £11,262,859 (2024: £13,383,561) and restricted funds of £16,050 (2024: £95,699). These funds included fixed assets of £12,644,249 (2024: £14,397,823).

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

b. Reserves policy

It remains the Governors’ policy to invest surplus funds for the furtherance of the Company’s objects. From its annual budgets, termly management accounts and, most particularly, a rolling long-term cash flow projection, the Governors ensure that the Company is able to meet its ongoing commitments.

The Governors consider that the Company should hold sufficient free reserves to cover both unexpected events and to prepare for planned future development. With regard to the former, the Governors consider that the Company requires a buffer against an unforeseen fall in pupil numbers, quantified at around 40 or some 5% of pupils. It has therefore, historically, been considered that an appropriate minimum threshold of free reserves was approximately 5% of total income, namely some £650,000. At the year end the Company had negative free reserves of £124,533 which has arisen following the difficult year for many independent schools with the implementation of VAT on school fees. In supporting parents and keeping our fee increases modest, including not passing on the increase in employers NI from April 2025, the Governors recognise the short term impact this has on our free reserves but consider that while this is below our ideal free reserve levels the School maintains a strong liquidity position with a positive cash balance of £1,817,465. Changes made during the year give the governors confidence that the School has a good platform to generate future operating surplus’ ensuring all day-to-day liabilities are met as they fall due and it is expected that free reserves will return to a positive position at the end of the next financial period.

c. Fixed asset revaluation

The Governors have considered the merit of adopting a policy of revaluing freehold land and buildings. Because of the requirement to have an independent valuation on a regular basis and the burdensome cost of such valuations, it was decided not to adopt a revaluation policy. However, the difference between the actual value of the land and buildings and the book value of the same continues to be recognised. From recent valuations of the School properties for the purpose of the commercial mortgage, it is clear that the current open market value of the Company’s land and buildings is at least the current book value.

d. Going concern

The Governors have prepared detailed forecasts of income and expenditure and cash flow covering a period of at least 12 months from the date of signing this report and financial statements. They have subjected these forecasts to reasonable sensitivity analysis, and include detailed monthly cashflows. These shows that the School has sufficient cash reserves and positive cashflow to be able to continue in operation throughout this period. The Governors will continue to be proactive in their management of income and expenditure, taking appropriate any action as necessary in order to ensure that the School can continue in operation for the foreseeable future. Therefore, the Governors are satisfied that it is appropriate to prepare these financial statements on the going concern basis.

e. Risk management

The Family of Schools has a corporate Risk Register which is periodically reviewed. The areas of risk to the Family of Schools that have been identified are: Strategic, Law & Regulation, Governance & Management, External Factors, Operational, Human Resources, Environmental, Technological, Academic and Financial. The risks are scored on likelihood and impact. For all risks mitigating control measures are identified, as well as any necessary further action.

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The primary risks identified this year relate to the government's imposition of VAT on school fees effective January 2025 and the increase in Employers’ National Insurance contributions from April 2025. These measures have significantly increased the cost of independent education and the barrier to entry for many families. The Governors have worked to mitigate these impacts through efficiency reviews and careful financial planning to support parents and maintain the School's robust financial position.

Plans for the future

The Board is delighted with Birkdale School’s progressive transition to becoming fully co-educational. At the date of this report, there are now girls in Y7 & Y8 in Birkdale Senior school and throughout Birkdale Prep school and the School continues to feel very much like a family environment for both girls and boys.

The focus for 2025/26 and beyond will be the development of facilities throughout our Schools. it remains the Governors’ desire to ensure that Birkdale continues to deliver the best possible individualised education underpinned by the three strands of its vision: academic excellence, rounded education and a Christian school environment.

Information on fundraising practices

The Family of Schools does not actively fundraise for itself. Should the Family of Schools at some point in the future undertake a specific fundraising campaign or start to generate more income through fundraising, the Governors will look to signing up to a voluntary fundraising code.

Statement of governors’ responsibilities

The Governors (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Governors' report including the Strategic 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 Governors to prepare financial statements for each financial . Under company law, the Governors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Governors are required to:

The Governors are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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.

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BIRKDALE SCHOOL

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Disclosure of information to auditor

In so far as the Governors are aware:

Auditor

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Sumer Auditco Limited were appointed as auditor to the company following BHP LLP becoming part of the Sumer Group on 31 December 2025, which required a change in audit firm to comply with applicable regulatory requirements.

The auditor, Sumer Auditco Limited, has indicated their willingness to continue in office. The Governors will propose a motion reappointing the auditor at a meeting of the Governors.

Approved by order of the members of the board of Governors and signed on their behalf by:

Signer ID: LEELGRJ4K6... . Mr P R Houghton

Date: 03/02/2026 GMT

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BIRKDALE SCHOOL

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRKDALE SCHOOL

We have audited the financial statements of Birkdale School (the ‘charitable company’) for the year ended 31 August 2025, which comprise the statement of financial activities, the balance sheet, the statement of cash flows 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 lreland (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 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 vevidence 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 governors’ 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 charitable company’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 governors 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 governors’ report, other than the financial statements and our auditor’s report thereon. The governors are responsible for the other information. 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.

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BIRKDALE SCHOOL

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRKDALE SCHOOL (CONTINUED)

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors’ report included within the governors’ 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 Governors

As explained more fully in the governors’ responsibilities statement, the governors (who are also the directors of the charitable company for the purposes 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 governors 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 governors are responsible for assessing the charitable company’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 Governors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor 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.

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BIRKDALE SCHOOL

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(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRKDALE SCHOOL (CONTINUED)

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

To address the risks of fraud through management bias and override controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

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BIRKDALE SCHOOL

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRKDALE SCHOOL (CONTINUED)

Use of our report

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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.

Simm fod

Signer IO: BIOP9BSOX8B... Nicola O'Sullivan (Senior statutory auditor)

for and on behalf of

Sumer Auditco Limited

Statutory Auditor Albert Works Sidney Street Sheffield $1 4RG

Date: 03/02/2026 GMT

,

Page 14

Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa7dbcd4afv6dtb2cc9S3b7bbb4

BIRKDALE SCHOOL

,

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Charitable activities 4 12,491,009 - 12,491,009 12,626,970
Other trading activities 5 165,181 - 165,181 138,601
Investments 6 16,438 - 16,438 24,072
Other income 7 - - - 222,255
Total income 12,672,628 - 12,672,628 13,011,898
Expenditure on:
Raising funds 8 8,424 - 8,424 4,158
Charitable activities 9 13,764,615 15,000 13,779,615 13,587,523
Total expenditure 13,773,039 15,000 13,788,039 13,591,681
Net expenditure before net losses on :
investments (1,100,411) (15,000) (1,115,411) (579,783)
Net losses on investments 15 (1,796,834) (64,649) (1,861,483) -
Net movement in funds (2,897,245) (79,649) (2,976,894) (579,783)
Reconciliation offunds:
Total funds broughtforward 14,035,571 95,699 14,131,270 14,711,053
Net movement in funds (2,897,245) (79,649) (2,976,894) (579,783)
Totalfundscarriedforward 19 11,138,326 16,050 11,154,376 14,131,270

All income and expenditure derives from continuing activities.

The Statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.

Page 15

Document !D: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4afved1b2cc953b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee) REGISTERED NUMBER: 02792166

BALANCE SHEET

AS AT 31 AUGUST 2025

2025 2024
Note £ £
Fixed assets
Tangible assets . 14 10,374,249 14,397,823
Investment property 15 2,270,000 -
12,644,249 14,397,823
Current assets
Debtors 16 1,481,195 819,118
Cash at bank and in hand 1,817,465 3,982,187
3,298,660 4,801,305
Current liabilities
Creditors: amounts falling due within one year 17 (3,413,237) (3,508,141)
Net current liabilities/ assets (114,577) 1,293,164
Total assets less current liabilities 12,529,672 15,690,987
Creditors: amounts falling due after more than
one year 18 (1,375,296) (1,559,717)
Total net assets 11,154,376 14,131,270
Charity funds
Restricted funds 19 16,050 95,699
Unrestricted funds
Designated funds (including revaluation reserve:
£720,986 (2024- £720,986) 19 11,262,859 13,383,561
General funds 19 (124,533) 652,010
Unrestricted funds 19 11,138,326 14,035,571
Totalfunds 11,154,376 14,131,270

The governors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

.

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4af9ed1b2cc9153b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee) REGISTERED NUMBER: 02792166

BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025

The financial statements were approved and authorised for issue by the governors and signed on their behalf by:

Signer ID: LEELGRJ4K6...

Mr P R Houghton Chairman . Date: 03/02/2026 GMT

The notes on pages 19 to 44 form part of these financial statements.

‘ Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa 7dbcd4af96d 1b2cc9153b7bbb4

Page 17

.

BIRKDALE SCHOOL

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025

==> picture [473 x 322] intentionally omitted <==

----- Start of picture text -----
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Cash|flows|from|operating|activities|;| |Net|cash|provided|by|operating|activities|22|(1,557,708)|1,473,978| |Cash|flows|from|investing|activities| |Bank|interest|16,438|24,072| |Proceeds|from|the|sale|of tangible|fixed|assets|2,236|855,878| |Purchase|of tangible|fixed|assets|(415,944)|(416,342)| |Net|cash|(used|in)/provided|by investing|activities|(397,270)|463,608| |Cash|flows|from|financing|activities| |Repayments|of|borrowing|(175,112)|(130,378)| |Repayments|of finance|leases|.|(34,632)|(76,516)| |Net|cash|used|in|financing|activities|(209,744)|(206,894)| |Change|in|cash|and|cash|equivalents|in|the|year|‘|(2,164,722)|=|1,730,692| |Cash|and|cash|equivalents|at the|beginning|of the|year|3,982,187|2,251,495| |Cash|and|cash|equivalents|at the|end|of the|year|23|1,817,465|3,982,187|

----- End of picture text -----

a

Page 18

. Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd 4af96d 1b2ccWS3b7bbb4

‘

‘BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

  1. General information

;

The charity is a company limited by guarantee in England and Wales. The members of the company are the governors named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

2. Accounting policies

2.1 Basis of preparation offinancial statements

.

The charity meets the definition of a public benefit entity under FRS 102. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared under the historical cost convention, unless otherwise stated in the relevant accounting policy. The financial statements are presented in sterling which is the functional currency of the charity, and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

;

2.2 Going concern

The Governors have prepared detailed forecasts of income and expenditure and cash flow until at least 28 February 2027 and have subjected these forecasts to reasonable sensitivity analysis, which shows that the School has sufficient reserves and cashflow to be able to continue in operation throughout this period. The Governors will continue to monitor the impact on income and take appropriate action as necessary in order to ensure that the School continues in operation for the foreseeable future. Therefore, the Governors are satisfied that it is appropriate to prepare these financial statements on the going concern basis.

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Fee income consists of charges billed, on a termly basis, less bursaries, scholarships and other discounts. Fees are recognised in line with the term to which they relate.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are any conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

income from trading activities includes income from extra tuition fees, the school shop and rent to raise funds for the charity. Income is received in exchange for supplying goods or services in order to raise funds and is recognised when entitlement has occurred.

Page 19

Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4af96d 1b2cc9153b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

  1. Accounting policies (continued)

2.4 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.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

Costs of raising funds are costs incurred directly in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £2,000 or more are capitalised and recognised when future economic benefits , capitalisedare probableif partand theof acostspecificor valueproject.of theAll assetcosts canincurredbe measuredto bring reliably.a tangibleAmountsfixed assetless thaninto itsthisintendedmay be working condition are included in the measurement of cost.

Tangible fixed assets are carried at cost or valuation, net of depreciation, and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their residual value, over their estimated useful lives. The properties are being maintained to a high standard such that the values are not being eroded by the passage of time.

Depreciation is provided on the following bases:

Freehold property - 50 years straight line Long-term leasehold property - 50 years straight line Fixtures and fittings - 10-25 years straight line Other fixed assets - 3-5 years straight line

Residual values

The charity owns a portfolio of freehold property which is held at cost/deemed cost. Depreciation has been provided in order to write off the cost/deemed cost of the properties to their residual value over their useful lives. The residual value is the amount that the charity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal. The current residual values are higher than net book value so that any element of depreciation would be immaterial. The governors will carry out annual impairment reviews to ensure the carrying value of the freehold property remains appropriate in comparison with residual value.

Page 20

Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa 7dbcd4af96d1b2cc9S3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.7. Impairment policy

,

’

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities incorporating income and expenditure account.

In line with relevant accounting standards, where the governors identify that a trigger indicating impairment may have occurred, the carrying value of each property in the school's estate affected by the identified trigger is assessed for impairment by comparison with the greater of open market value and value in use. Where there are inherent difficulties in determining appropriate assumptions for establishing value in use in excess of open market value, open market value is used. Consequently, refurbishment costs on a property which would cause the net book value of that property to exceed open market value are taken directly to the statement of financial activities and categorised as investment in the property estate.

2.8 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.

.

2.9 Debtors

,

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4af96ed 1b2cc9fS3b7bbb4

;

BIRKDALE SCHOOL

°

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Finance leases and hire purchase

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the charity. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of financial activities so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.14 Employee benefits

When employees have rendered services to the charity, short term employee benefits to which employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Termination benefits

Termination benefits are employee benefits payable as a result of the charity's decision to terminate an employee's employment before the normal retirement date. The charity recognises redundancy costs when it is committed to terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal.

Defined contribution pension scheme

The charity contributes to a defined contribution pension scheme for the benefit of the salaried non-teaching employees. The pension costs charged against net incoming resources are the contributions payable to the scheme in respect of the accounting period in accordance with FRS102.

Defined benefit pension scheme

The charity participates in the Teachers’ Pension Scheme (England and Wales) ("the TPS"), for its teaching staff. The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees’ working lives with the charity in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quadrennial valuations using a prospective unit credit method. TPS is an unfunded multi-employer scheme with no underlying assets to assign between employers. Consequently, the TPS is treated as a defined contribution scheme for accounting purposes and the contributions recognised in the period to which they relate.

;

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Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa7dbcd4af6ed 1b2ccHS3b7bbb4

, BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the governors in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the governors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ;

2.16 Taxation

The charitable company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charitable company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually.

,

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4afved1b2cc9fS3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

4. Income from charitable activities

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Fee income 13,559,658 13,559,658 13,729,716
Discounts, bursaries & scholarships (1,996,983) (1,996,983) (1,878,145)
Clubs income 31,922 31,922 57,404
Bus services income 143,852 143,852 119,258
Trip income 664,760 664,760 490,484
Other ancillary fees 87,800 87,800 108,253
Total2025 12,491,009 12,491,009 12,626,970
Total2024 12,626,970 12,626,970
  1. Income from other trading activities
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Rent received 115,987 115,987 101,730
Sundry income 49,194 49,194 36,871
165,181 165,181 138,601
Total2024 138,601 138,601

Page 24

th2ccMS3b7bbb4

Document ID: b0267e95e58ad0e278b3c25a7557d11b338Gaa7dbed4af9ed

.

.

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 :

6. Investment income

==> picture [465 x 282] intentionally omitted <==

----- Start of picture text -----
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Interest receivable 16,438 16,438 24,072
Total 2024 : 24,072 24,072
7. Other income
‘ Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Profit on sale of fixed assets - - 222,255
Total 2024 , 222,255 222,255
----- End of picture text -----

.

Page 25

Document ID: b0267e95e58ad0e278b3c25a7557d11b338Gaa 7dbcd4afved1b2cc953b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

8. Expenditure on raising funds

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Absence insurance and miscellaneous expenses 8,424 8,424 4,158
Total2024 4,158 4,158

9. Analysis of expenditure on charitable activities

Summary by fund type

.

Unrestricted Restricted
funds funds Total Total
2025 2025 2025 2024
£ £ £ £
Teaching costs 9,203,727 - 9,203,727 8,900,303
Welfare costs 1,268,788 - 1,268,788 1,439,623
Premises 898,064 - 898,064 1,075,554
Support costs (note 10) 1,428,977 - 1,428,977 1,359,061
Interest 116,942 - 116,942 46,594
Trip expenditure 644,409 - 644,409 480,750
Clubs expenditure 10,654 - 10,654 43,744
Bus service expenditure 113,448 15,000 128,448 151,363
Cost ofgenerating ancillary fees 79,606 - 79,606 90,531
: 13,764,615 15,000 13,779,615 13,587,523
Total2024 13,572,523 15,000 13,587,523

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Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa7dbcd4afved 1b2ccWS3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

9. Analysis of expenditure on charitable activities (continued)

Summary by expenditure type

Staffcosts Other costs Total Total
2025 2025 2025 2024
£ £ £ £
Teaching costs 7,831,229 1,372,498 9,203,727 8,900,303
Welfare costs 258,646 1,010,142 1,268,788 1,439,623
Premises - 898,064 898,064 1,075,554
Support costs (note 10) 1,087,858 341,119 1,428,977 1,359,061
Interest - 116,942 116,942 46,594
Trip expenditure . - 644,409 644,409 480,750
Clubs expenditure - 10,654 10,654 43,744
Bus service expenditure - 128,448 128,448 151,363
Cost ofgenerating ancillary fees - 79,606 79,606 90,531
9,177,733 4,601,882 13,779,615 13,587,523
Total2024 9,290,892 4,296,631 13,587,523

Page 27

Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4af96d1b2cc9153b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

10. = Analysis of expenditure by activities

Total Total
Direct costs Support costs funds funds
2025 2025 2025 2024
£ £ £ £
Teaching costs 9,203,727 - 9,203,727 8,900,303
Welfare costs 1,268,788 - 1,268,788 1,439,623
Premises 898,064 - 898,064 1,075,554
Support costs - 1,428,977 1,428,977 1,359,061
Interest 116,942 - 116,942 46,594
Trip expenditure 644,409 - 644,409 480,750
Clubs expenditure 10,654 - 10,654 43,744
;
Bus service expenditure 128,448 - 128,448 151,363
Cost ofgenerating ancillary fees 79,606 Ls 79,606 90,531
12,350,638 1,428,977 13,779,615 13,587,523
Total2024 12,228,462 1,359,061 13,587,523

Analysis of support costs

Total Total
funds funds
2025 2024
£ £
Staff costs 1,087,858 1,091,400
Governance costs 17,100 21,850
Office costs 112,100 119,801
Legal and professional fees 127,811 57,229
Project fees 47,273 52,483
Other 36,835 16,298
1,428,977 1,359,061

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’

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

11. = Auditor's remuneration

2025 2024
£ £
Fees payable to the charity's auditor for the audit ofthe charity's annual accounts 14,500 14,000
Fees payable tothe charity's auditor in respect of:
Allnon-auditservicesnotincludedabove 7,915 4,000

12. Net income/(expenditure)

2025 2024
£ £
This is statedaftercharging:
Depreciation of tangible fixed assets:
-owned bythe charity 299,973 300,508
Auditor's remuneration 18,250 21,850
Operating lease rentals 23,638 23,638
(Profit)/loss on sale of fixed assets . 5,826 (222,255)
Staffcosts
2025 2024
£ £
Wages and salaries 7,099,587 7,345,868
Social security costs 783,524 725,716
Contribution to defined contribution pension schemes 1,294,622 1,219,308
9,177,733 9,290,892

13. Staff costs

Agency and associated costs of £4,829 (2024: £56,230) are included in wages and salaries above.

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:

;

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

13. Staff costs (continued)

The average number of persons employed by the charity during the year was as follows:

2025 2024
No. No.
Teaching staff 156 157
Non teaching staff 58 S57
214 214
Theaverage headcountexpressed asfull-time equivalentswas:
2025 2024
No. No.
Teaching staff ‘ 134 129
Non-teaching staff 38 44
172 173
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
2025 2024
No. No.
In the band £60,001 - £70,000 1 1
In the band £70,001 - £80,000 2 2
In the band £80,001 - £90,000 2 2
In the band £90,001 - £100,000 1
Intheband£130,001-£140,000 - 1

The average headcount expressed as full-time equivalents was:

The total amount of employee benefits received by key management personnel, including employer's pension and employer's national insurance, is £523,653 (2024: £509,994). The school considers its key management personnel to comprise of the four Heads and the bursar (2024: three Heads and the bursar).

Total termination payments in the year amounted to £24,352 paid to 5 employees (2024: £90,661 paid to 5 employees). Of this amount, £8,000 was paid to 1 employee at Birkdale School and £16,352 was paid to 4 employees at S. Anselm's School.

The governors neither received nor waived any remuneration during the year (2024: fnil).

No expenses were paid to governors during the year (2024: £692 paid to one governor). Following his resignation as a governor and subsequent appointment as Head, B Bowles, along with other Key Management Personnel (KMP), was reimbursed for out-of-pocket expenses incurred solely in the ordinary course of school business.

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Document ID: b0267e95e58ad0e278b3c25a7557d1

1b3380aa7dbcd4afved1b2cc9fS3b7bbb4

BIRKDALE SCHOOL

.

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

‘

FOR THE YEAR ENDED 31 AUGUST 2025

14. =‘Tangible fixed assets

Long-term
Freehold leasehold Fixtures and Other fixed
property property fittings assets Total
£ £ £ £ £
Cost or valuation
At 1 September 2024 16,136,823 2,578,697 1,091,240 1,969,187 21,775,947
Additions 55,836 - 32,404 327,704 415,944
Disposals - - (4,564) (67,393) (71,957)
Transfer to investment property (4,306,045) - - - (4,306,045)
At 31 August 2025 11,886,614 2,578,697 1,119,080 2,229,498 17,813,889
Depreciation
At 1 September 2024 4,014,983 1,031,231 703,259 1,628,651 7,378,124
Charge fortheyear 96,109 51,717 37,895 114,252 299,973
On disposals - - (4,564) (59,331) (63,895)
Transfer to investment property (174,562) - - - (174,562)
At 31 August 2025 3,936,530 1,082,948 736,590 1,683,572 7,439,640
Net book value
At 31 August 2025 7,950,084 1,495,749 382,490 545,926 10,374,249
At31August2024 12,121,840 1,547,466 387,981 340,536 14,397,823

The net carrying amount of assets held under finance leases included in freehold property is £128,168 (2024: £188,784).

The land and buildings were valued at £3,375,000 based on open market values (except for Heeley Hall, which was assessed on the basis of depreciated replacement cost) on 1 April 1993 by Mark Jenkinson & Son, Surveyors and Valuers of Sheffield. Since this date all assets have been included at cost and the 1993 valuation has not been updated in accordance with UK GAAP.

‘

,

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4af96d1b2cc953b7bbb4

:

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

14. Tangible fixed assets (continued)

The charity has adopted a policy of revaluation for tangible fixed assets. Had these assets been measured at historic cost, the carrying values would have been as follows:

Land and buildings £ At cost 13,744,325 At revaluation, at 1 April 1993 720,986 14,465,311

tf the freehold land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

2025 2024
£ £
Cost 10,738,862 14,989,071
Accumulated depreciation (3,509,764) (3,588,217)
7,229,098 11,400,854

15. Investment property

Freehold
investment
property
£
Valuation
Transfers from tangible fixed assets 4,131,483
Loss on revaluation . (1,861,483)
At31August2025 2,270,000

On 31 August 2025, the freehold land and buildings occupied by S. Anselm’s Preparatory School were transferred from Tangible Fixed Assets to Fixed Asset Investments at a fair value of £2,270,000. This reclassification as an investment property is the appropriate accounting treatment following the amicable transfer of $. Anseim's out of the Birkdale Family of Schools. The Governors consider these assets to be a medium-term investment: under the agreement with the new proprietors of S. Anselm’s they are paying an agreed annual rent and have an option to purchase the property.

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa 7dbcd4afoed1b2ccHS3b7bbb4

,

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

:

16. Debtors

2025 © 2024
£ £
Trade debtors 1,141,702 486,849
Other debtors 103,892 86,605
Prepayments 235,601 245,664
1,481,195 — 819,118

,

17. Creditors: Amounts falling due within one year

,

2025 2024
£ £
Bank loans 91,546 82,237
Other Joans 85,452 85,452
Trade creditors 297,241 153,709
Taxation and social security 174,952 166,672
Obligations underfinance lease and hire purchase contracts (note 27) - 34,632
Other creditors 845,359 438,365
Accruals and deferred income 1,918,687 2,547,074
3,413,237 3,508,141
2025 2024
£ £
Deferred income at 1 September 2,112,891 929,794
Resources deferred duringthe year 1,730,485 2,112,891
Amounts released from previous periods (2,112,891) (929,794)
Deferredincomeat31 August 1,730,485 2,112,891
Deferredincomerepresentsfeesreceivedinadvance.

;

==> picture [2 x 2] intentionally omitted <==

----- Start of picture text -----
;
----- End of picture text -----

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Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa7dbcd4af9ed1b2cc9S3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

.

18. Creditors: Amounts falling due after more than one year

" 2025 2024
£ £
Bank loans 1,289,844 1,389,009
Other loans 85,452 170,708
1,375,296 1,559,717
Included within the above are amounts falling due as follows:
2025 2024
£ £
Between oneandtwo years
Bank loans 98,217 88,642
Other loans 85,452 85,452
Between twoandfiveyears
Bank loans 339,623 309,430
Other loans - 85,256
Overfiveyears
Bankloans 852,004 990,937

The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:

2025 2024
£ £
.
Repayable by instalments 852,004 990,937
852,004 990,937

The bank loan incurs interest at 2.3% above base rate and is repayable over 15 years.

The other bank loan incurs interest at 2.35% above base rate and is repayable over 15 years. ©

The other loan is an unsecured loan incurring no interest.

See note 30 for details of loan security.

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7

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

19. Statement of funds

Statement of funds - current year

.

==> picture [450 x 444] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |:|Balance|at1| |September|Transfers|Gains/|_ Balance at 31| |,|2024|Income|Expenditure|in/out|(Losses)|August 2025| |£|£|£|£|£|£| |Unrestricted| |funds| |Designated funds| |Designated|fixed|,| |asset|fund|13,383,561|-|-|(323,868)|(1,796,834)|11,262,859| |Generalfunds| |Income|&| |expenditure| |reserve|652,010|12,672,628|(13,773,039)|323,868|-|(124,533)| |Total|Unrestricted|+| |funds|14,035,571|12,672,628|(13,773,039)|-|(1,796,834)|11,138,326| |Restricted funds| |Rudston|School| |fund|30,000|-|(15,000)|-|-|15,000| |Gillespie|Gap Year|750|-|-|-|-|750| |Sanderson| |Keyboard|Prize| |fund|300|-|-|-|-|300| |S.|Anselm's|School| |Library Fund|64,649|-|-|-|(64,649)|-| |95,699|-|(15,000)|-|(64,649)|16,050| |Total offunds|14,131,270|12,672,628|(13,788,039)|-|(1,861,483)|11,154,376|

----- End of picture text -----

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4afved1b2ccHS3b7bbb4

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

19. Statement of funds (continued)

Statement of funds - prior year

==> picture [438 x 378] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|at|Balance|at| |1 September|Transfers|31 August| |2023|Income|Expenditure|in/out|2024| |£|£|£|£|£| |Unrestricted funds| |Designated funds| |Designated|fixed|asset fund|14,267,922|-|-|(884,361)|13,383,561| |General|funds| |Income|&|expenditure|reserve|332,432|13,011,898|(13,576,681)|884,361|652,010| |Total Unrestricted funds|14,600,354|13,011,898|(13,576,681)|-|14,035,571| |Restricted funds| |Rudston|School|fund|45,000|-|(15,000)|-|30,000| |Gillespie|Gap|Year|750|-|-|-|750| |Sanderson|Keyboard|Prize|fund|300|-|-|-|300| |S.|Anselm's|School|Library|Fund|64,649|-|-|-|64,649| |110,699|-|(15,000)|-|95,699| |Total of funds|14,711,053|13,011,898|(13,591,681)|-|14,131,270|

----- End of picture text -----

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd 4af96d 1b2ccHS3b7bbb4s

.

BIRKDALE SCHOOL

(A company limited by guarantee) :

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

19. Statement of funds (continued)

Designated funds

The designated fixed asset fund arises from the transfer of the assets of the former charitable trust to the charitable company upon its incorporation in 1993, less the balance on the mortgages held on these properties.

Transfers

The fund movements represent the movements on the fixed assets and the mortgage during the year from the general income and expenditure reserve to the designated fixed asset fund.

Restricted funds

Rudston School fund. This is to assist children located in Rotherham to have access to attend Birkdale School. At the year end the fund balance is £15,000 (2024: £30,000).

The Gillespie Gap Year Trust Fund provides bursaries for successful applicants for their gap year projects. The fund balances now stand at £750 (2024: £750).

Sanderson Keyboard Prize Fund. This is a music prize fund to be distributed to students. At the year end the fund balance is £300 (2024: £300).

,

S. Anselm's School Library Fund. This was brought in on the transfer of S. Anselm's Schoo!. The fund was created when the S. Anselm's School library was built and was being released in line with the depreciation of the building. On the transfer of the value of the School as an investment property it has been recognised to fully release this fund. At the year end the fund balance is £nil (2024: £64,649).

20. Summary of funds

Summary of funds - current year

==> picture [441 x 118] intentionally omitted <==

----- Start of picture text -----
Balance at 1
September Transfers Gains/ Balance at 31
2024 Income Expenditure in/out (Losses) August 2025
£ £ £ £ £ £
Designated funds 13,383,561 - - (323,868) (1,796,834) 11,262,859
General funds 652,010 12,672,628 (13,773,039) 323,868 - (124,533)
Restricted funds 95,699 - (15,000) - (64,649) 16,050
14,131,270 12,672,628 (13,788,039) - (1,861,483) 11,154,376
----- End of picture text -----

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa7dbcd4afved 1b2ccH53b7bbb4

(A company limited by guarantee)

BIRKDALE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

20. Summary of funds (continued)

Summary of funds - prior year

Balance at Balance at
1September September Transfers 31 August
2023 Income — Expenditure in/out 2024
£ £ £ £ £
Designated funds 14,267,922 - - (884,361) 13,383,561
General funds 332,432 13,011,898 (13,576,681) 884,361 652,010
Restricted funds 110,699 - (15,000) - 95,699
14,711,053 13,011,898 (13,591,681) - 14,131,270
Analysis ofnetassets between funds
Analysisof net assets between funds - currentyear
Unrestricted Restricted Total
funds funds funds
2025 2025 2025
. £ £ £
Tangible fixed assets 10,374,249 - 10,374,249
Investment property 2,270,000 - 2,270,000
Current assets 3,282,610 16,050 3,298,660
Creditors due within one year (3,413,237) - (3,413,237)
Creditors due in more than one year (1,375,296) ° - (1,375,296)
Total 11,138,326 16,050 11,154,376

21. ~— Analysis of net assets between funds

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e

.

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

21. Analysis of net assets between funds (continued)

Analysis of net assets between funds- prior year

;

;

Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets 14,397,823 - 14,397,823
Current assets
;		 4,705,606 95,699 4,801,305
Creditors due within one year ; (3,508,141) - (3,508,141)
Creditors due in more than one year (1,559,717) - (1,559,717)
Total 14,035,571 95,699 14,131,270
2025 2024
£ £
Free reserves
Current assets - unrestricted 3,282,610 4,705,606
Less current liabilities (3,413,237) (3,508,141)
Add back current liabilities re fixed assets 91,546 116,869
Less long term deferred income (85,452) (170,708)
(124,533) 1,143,626

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa 7dbcd4af96d1b2cc9153b7bbb4

.

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

22. ~=Reconciliation of net movement in funds to net cash flow from operating activities

;

==> picture [463 x 333] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Net|(expenditure)|for the|year|(as|per the|Statement|of|Financial|Activities)|(2,976,894)|(579,783)| |Adjustments for:| |Depreciation|charges|299,973|300,508| |Losses|on|revaluation|of investment|property|1,861,483|-| |Bank|interest|(16,438)|(24,072)| |Loss/(profit)|on|the|sale|of|fixed|assets|‘|5,826|(222,255)| |Decrease|in|stocks|-|1,023| |(Increase)|in|debtors|(662,077)|(172,574)| |(Decrease)/increase|in|creditors|(69,581)|2,171,131| |Net cash|(used in)/provided|by operating|activities|(1,557,708)|1,473,978| |23.|=|Analysis|of cash|and|cash|equivalents| |2025|2024| |£|£| |Cash|in|hand|1,817,465|3,982,187| |Total cash|and cash|equivalents|1,817,465|3,982,187|

----- End of picture text -----

mee

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Document ID: b0267e95e58ad0e278b3c25a7557d11b3380aa 7dbcd4af96d 1b2ccH53b7bbb4

:

.

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

24. Analysis of changes in net debt

Ati
September At 31 August
2024 Cash flows 2025
£ £
£
Cash at bank and in hand 3,982,187 (2,164,722) 1,817,465
Debt due within 1 year (167,689) (9,309) (176,998)
Debt due after 1year (1,559,717) 184,421 (1,375,296)
Finance leases (34,632) 34,632 -
2,220,149 (1,954,978) 265,171

,

25. Pension commitments

Teachers’ Pension Scheme

The charity participates in the Teachers’ Pension Scheme (England and Wales) ("the TPS"), for its teaching staff.

The Teachers’ Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers' Pensions Regulations 2014. Membership is automatic for full-time teachers and, from 1 January 2007, automatic for teachers in part-time employment following appointment or a change of contract, although they are able to opt out.

The TPS is an unfunded scheme to which both the member and employer makes contributions, as a percentage of salary - these contributions are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

Valuation of the Teachers’ Pension Scheme

The Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury every 4 years. The aim of the review is to ensure scheme costs are recognised and managed appropriately and the review specifies the level of future contributions. Actuarial scheme valuations are dependent on assumptions about the value of future costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was carried out as at 31 March 2020. The valuation report was published by the Department for Education on 27 October 2023, with the SCAPE rate, set by HMT, applying a notional investment return based on 1.7% above the rate of CPI. The key elements of the valuation outcome are: ;

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Document ID: b0267e95e58ad0e278b3c25a7557d1 1b3380aa7dbcd4af96d1b2cc9fS3b7bbb4

”

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

25. Pension commitments (continued)

The result of this valuation was implemented from 1 April 2024. The next valuation result is due to be implemented from 1 April 2027.

The employer’s pension costs paid to TPS in the period amounted to £1,005,137 (2024: £981,857).

A copy of the valuation report and supporting documentation is on the Teachers’ Pensions website. Under the definitions set out in FRS 102, the TPS is a multi-employer pension scheme. The charity is unable to identify its share of the underlying assets and liabilities of the plan. Accordingly, the charity has taken advantage of the exemption of FRS 102 and has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has set out above the information available on the scheme.

Defined contribution pension scheme

The charity contributes to a defined contribution pension scheme for the benefit of the non-teaching employees. The assets of the scheme are administered by trustees independent of the charitable company. The pension charge for the year includes contributions payable to this scheme of £269,621 (2024: £237,451).

26. Operating lease commitments

At 31 August 2025 the charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

. 2025 2024
: £ £
Not later than 1 year 23,638 23,638
Laterthan 1 year and not laterthan 5 years 14,643 38,030
Laterthan 5 years 24,000 24,250
62,281 85,918

; Document ID: b0267e95e58ad0e278b3¢25a7557d11b3380aa7dbcd4af96d1b2cc91S3b7bbb4

Page 42

.

.

. e:j

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

27. Finance lease and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts, as seen above in notes 17 and 18, are as follows:

==> picture [438 x 86] intentionally omitted <==

----- Start of picture text -----
2025 2024
; £ £
Not later than 1 year - 34,632
Later than 1 year and not later than 5 years - -
- 34,632
----- End of picture text -----

All Finance leases and hire purchases contracts have been fully repaid during the year.

28. Related party transactions

Children of two current Governors, Mr N Birchenall and Mr Ushewokunze, attended the School during the year (2024: three governors, Mr N Birchenall, Mr Ushewokunze and Mr S Drury). A child of Mr N Birchenall received a scholarship. Total fees were £41,246 (2024: £87,595) after scholarships.

Mrs C Harris, a spouse of the senior management team, was employed by the school with remuneration of £12,470 (2024: £19,913).

During the year £200 was paid by Mr E Bowles, a former governor, in respect of a deposit for children starting the school in September 2025.

Mr CJ Burch and Mr R Wade, members of the senior management team, have children who attended the school and were in receipt of a staff discount. Total fees were £4,429 after staff discount (2024: £4,806).

Included within creditors due within one year are balances totalling £7,718 (2024: £10,201), fnil (2024: £25,458) and £34,541 (2024: £65,817) relating to the children of Mr R Wade, Mr S Drury and Mr N Birchenail respectively. These balances relate to fees paid in advance and are included within deferred income.

Included in debtors are balances of £63 (2024: Enil) and £1,558 (2024: Enil) relating to the children of Mr R Wade and Mr N Birchenall respectively. These balances relate to other fees paid in arrears, such as trips and other clubs.

Mrs H Wragg, a Governor, is a director of Fulwood Sports Club. During the period, the charity paid £1,250 (2024: £nil) in respect of advertising fees and court hire.

During the year, the spouse of Mrs H Wragg was paid £30 in relation to sporting equipment (2024: fnil).

Other than the expenses disclosed in note 13, there were no further related party transactions this year.

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4 6, Le

BIRKDALE SCHOOL

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

,

29. Indemnityinsurance

__.

The charitable company has taken out professional indemnity and Directors’ and Officers’ Liability insurance.

30. Bank security

The bank loans with HSBC are secured by a debenture with first legal charges over the following properties:

Johnson Memorial Building, 4 Endcliffe Crescent, Sheffield, $10 3ED Birkdale Preparatory School, Clarke House, Clarke Drive, Sheffield, $10 2NS Grayson Building, 3 Endcliffe Crescent and 117 Ashdell Road, Sheffield, $10 3ED Belmayne House, 99 Clarkehouse Road, Sheffield, $10 2LN 9 Endcliffe Crescent, Sheffield, $10 3EB

.

y . te

s

~¢

= a

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