Registered number 03518506 Charity number 1073476 Emmaus School Ltd (A company limited by guarantee) Report and Accounts For th¢ Year Ended 31 August 2024 OAken$en Llnjfited Chartered Accountants Bryer Ash Business Park Trowbridge Wiltshire BA14 8HE
Emmaus S¢hool Ltd (A company limited by guarnitee) Trustees Annual Report The trustees, who are also directors for the put])oses of company law> present their report and the iaudited fmancial stateThts of the Clwiry for the year ended 31 August 2024. STRUCTURL GOVERNANCE AND MANACEMENT GovernlD% Do£unt Enunaus School És a colljpany lilllltcd by guaTantee govemed by its MernoraDdum and Articles of Association dated 27 February 1998. and registered a5 a cbaTity with the Charity CornTDi5sion for England and Wales frorn 25 jary 1999. annded by special resolution on 22nd December 1998. AppDlntment of trnstees New trustees are selected and appointed directly by the existing trustees. for a period of 3 years. following which they njay stsnd for TltiO Or%&ni8AtxollAI structure The company is controlled by the Mamagernent CoTllmitt¢¢ (GOv10r&j. most of VALQM ar¢ th¢ trustees and dircctors. Day to day managrnt is delegated to the Mallat tery which Consists of the h¢ad t¢a¢Fter and senior staff. The major risks to which the Charity 13 exposed, as Ad¢ntified by the trustees, have been reviewed and systems orprocedur¢s hav¢ been established to manage those risks. ORIECTIVES AND ACTIVITIES ObJe£dves and *ctlvi¢ie3 To advanc¢ the ¢ducation of chimren and young people by the provisron of a school and support for parents undertaking hon schooling in accordance with the s¢bool's Statent of Faith. The school aims to educate children to a high standard. Ati preparntion for contaiipw society, in a supportive and happy envirotiment vthich caters for the Deeds of the individual. PUBI.IC BENEFrr In sctting obj'ectives and plamiing activtties trustees have tsken note of the Charity Commission guidance on public benefit. A5 a noll-5elective school with high teacherlpupil ratios, F.mmau5 School is ablc to provide edu(ation for pupils with modeTHte educational needs. This not only ll£eS the burden OD the state systvrry but also ensures that these individua15 exceed academic eweclations way that W0]d not be p0Sble en the over-strctched resowces of the statc sector. Pupils leave the school literat4 nutwat¢ self- confident and crnployable. Jn the majority of c&ses. GCSE results exceed expcctations. In the school year cnditig 2024. the pupils achieved excellent GCSE results. IOOYO of pupils achieved at lea8t 6 GCSES at Grades 94. al IOOO/fj of pupils passed GCSE Maths and English. Such r¢su]ts May not have been the case without the opportUDity to benefit from small class size8. and individual attention, at minimum ¢ost to the parents. Th¢ s¢bool offers a limited number of places for pupils who bave an Education Health and Care Plan (EHCP). During the academic year ending 31 August 2024. there w&s one pupil with an EHCP for sp¢cifi¢ learning difficulties. There is an increasing demand for places in the se¢ondary departtneDt for pupils who are school r¢fustts. and it has proved possible to re-integrnt¢ thenLinto school lif¢ and wat¢h thenLthrive.
Emmaus School Ltd (A Company limited by guarantee) Trustees Annual Report The school a]so Provides support for parents who home-school tbeir children. This is in the forni of flexi-schoolittg where children atteDd school part tim¢ while undertaking the remainder of their schooling at home, or attend lessons iti subje¢ts which require core specialist equipment such &$ science or food and nutrition. The school also allows privafr condidates to enter GCSE examinations. The scbool is as a non-profit rnaking orgaDisation and fees are kept to a Mini to ensur¢ wid¢st possible access. A meaDS-tsst¢d fee support or assisted place scheme op¢rdt¢s. with a range of coneessions based on family cwrently amounting to 230/Tr of total fees. Jn the year ending August 2024, 21 pupils (32 percent of pupils OD th¢ 8¢hool roll) benefitted from this S¢be. ACHtEVEMENfs AND PERFORMANCE During the year eDding 31 August 2024, the school continued to provide high quality edu¢ation for children and young people, and support for parents who home school. The School is a registered eL4mination centre with AQA alld Ed¢x¢¢l and provides a service for private GCSE ¢aDdidates to sit their examinations. The School provides work experien¢e for pupils from local comprehensive schools and ¢olle8¢& as well as placements for students from the UK attd abroad who are in higber education. It a150 provid¢8 educational placements for swdents from selected schools, colleges and univ¢sities Europe who wish to improve their English and experience English education. Th¢ H¢adt¢acher has experience as a school Énspector and support8 other small schoo]s in the South West. assisting them iti meeting tILe Independent Schools Inspectorate Standards &$ well &$ provlditig metttoring support for Heads of snwll hoIS in b(Trth the state and independent sectors. Th¢ Headteaeher is also ott the kadership tegm of the Chri5ti4n Schoojs, TrJst whicb serves indcpelld¢nt Christian schools. All pupils coThliDue ft) benefit from the smalL famity atrllosphere and reportthat they feel 8af¢. a¢¢epted and do not experA¢nee negatAve peer pressure. This has a p)sitive irnpaa ott their education and character. and stands them iti good stead when they move ott to sixth forni or employment. The school offers 8¢ limited number of places ¢v¢ry y¢ar to pupils who have E¢eD bullied in other settings. or who have Some degree of anxiety which is alleviated by being in a smaller selling with more individual att¢ntion from teachS. The school h&$ provided fiding for a Sp¢cial Edu¢a¢ional Needs Co- ordinator who has successfully provided emotional litw support to two pupils in the school over the year eDding August 2024. Pupils, progress is moDitOTed by aDnual tests ID reading attd sp¢lling which allow teachers to compare pupils to the national average in ¢aeh year group. Cognitive Abilities Tests (CATS) ar¢ used annulY from 4 to test the cbildren's potential ITh th¢ three areas of verbal, quantitative and non-verbal reasoning. Jn the secondary departsnenl these tests give a¢¢urat¢ pr¢di¢tions of the GCSE individual pupils can be ¢xpethd to a¢biev¢. Since it is not possible to 'teach to the tesv. lessons are devoted to teaching rather than preparing pupils to perforn) well in tests. Pupils also tak¢ end of topi¢ tests throughout the year and senior pupils have an aDnual exam w¢¢k io th¢ summer ternL The att21tt prOre of the School is above avernge whil¢ Emnjaus S¢hool do¢s not select pupils on tbe basis of ability. pupils, achi¢vem¢nt is in litie with that of selective schools. Pupils with nyxl¢rate special edUclOnal needs usually a¢hiev¢ beyond expectations, which increases their confidence al gives them OPPOEWDity to pursue a Meatiingl career when they l¢av¢ school.
Emm2u$ School Ltd (A company limited by guarantee) Trnste¢s Annual Report FINANCIAL REVIEW The Clwity made operatiot)al deficit of £27,968 (2023 surplus £50,289). The Charity had sutplus Iestricted income of £148.406 (2023 sUlUS £12.150} for the building r¢s¢rye. This resulted in the Cknitymakiog an overdll sutplus of £120.438 (2023 sutplus £61439). The utirestricted operating fund represents the Charitys free resee4 whicb are retsined to provide initial funding for educational support, supplies and general costs of the s¢hool. This fimd has decreased to £28,883 duriDg the f]n3ncial yEar (2023 dccrc&sc to £66.370). In¢ome of £148,406. including gift al was re1ved for the Premises Appeal Fund (2023.. £23,992). In cornTneDcing work on the school building extension. expenditlre of £48.437 paid for from the Premises Appeal Fund created an Asset Under Construction of £48.437 h¢ld in the PreTlli8es Capitsl Expenditijre Fwid left thc Premi Appeal Fund standing at £551,155 at 31 Awt 2024 (£451.186 as at 31 AU 20231. RESERVES POUCY The TTUStees' &8piration is to hold at It six weeks, operaiing expenditure in reserve in order to meet anyunforeseen day-to-day operational costs or short-tum dcficits in cash tlow. PLANS FOR FUTURE PERIODS The Charity has hieved planning approval with the local council for plans to ¢xtend the school building in ord¢r to provide better facilities. The d¢velopmcnt of th¢ 5it¢ is expected to proceed inm)in¢ntly. REFERENCE AND ADMtMSTRATIVE DETAILS Chority number.. Company number: Regist¢r¢d Office: Our Advlsors Examiners.. Oakensen Limits& Bryer Ash Busitiess Park Trowbridge, Wiltshire, BA14 8HE Bankers: Lloyds BanK 64 Fore SL Trowbridge BA14 8EU Direttors and trusttts 1073476 3518506 School Lane, Stsverton. Trowbrldge. Wiltshire, BA14 6NZ Director and Intee K C W Wiltshire R J Haddow RESPONSIBILfTIES OF THE TRUSTEES The trnstee6 (who are also the directors of EmDllS Scbool Limited for the putpose of cornpat)y law) a rcsponsible for prepaTittg the Trustees Anoua] Report and the fitwicial statements in accordance with applicable law alld United Kingdom A(xountiDg Standards (United Kingdoln GenErally Acceptsd Accounling Practice). Company law requires the Inthe5 to prq>are financial statements for each fmancial year vthich give a ITue and fair view of the state of affairs of the charitablc COpanY and of the incoming rL%ourccs and application of resources. including the income and expenditure. of the chaTitable ¢ompany for that p¢tiod. In preparing Ihes¢ fJnan¢ial statements. th¢ trustees are required to: - select 8Uitabk ac¢owtting policies and then applythem consistently. . Obser the methods and principl¢3 in the ChAritAes SORTr. . makeiudgeD*nts 8nd estimates that are re&8onable and pnthnE
Emmaus S¢bool Ltd (A company limited by guarantee) Trustees Annual Report - state whether applicabl¢ UK Accounting Standards have beeD followe subject to arty material departUTCS disclosed explaine41 in the financial statements. - prepare the financial stateDMts on the going conm b&sis unless it is inappropTiat¢ to presume thatthe clwitable compallywill Contin in operntion. The trustees are also re3pon$ible for maintaining proper cOuntIng r¢¢ords which disclose with reasonable a¢¢ura¢y at ally tAme the fjnancial positioD of the Charity and whicb are sufficient to show attd explaiti the Cbaritys transactions and eDable them to ensure that the flnancial statements comply WAth the Companies Act 2006. They ar¢ also resp)nsible for safeguarding the assds of the Charity and bence for takingT¢asoDable steps for the prevention and deteciioD of hud attd otherirre8ularitss. INDEPENDENT EXAMINER The Annual Genera] Mee1ing appointed David 08ksen FCA of 08kensen Lirnited as independeDt examinerto the Clwity forthe yew. This r¢port w&$ approved by the boaTd on 14th May 2025 KCWWilts Trustee
Emmaus School Ltd Independent examiner's report to the members of Emmaus School Ltd I report to the trnstees on my exatntnation of the accounts of the clwity for tILe year ended 31 August 2024, which are set out on pages 6 to l l. Respon]litIeS and bxxig of report As tbe charitys tsILstses. you are responsible for the Preparation of the accounts in accordance with the requiretnents of the Charities Act 2011 Cthc Act?. I report in respect of my examination of the charitys accounts catTied out under section 145 of the 2011 Act and in carrying out my examinatio I have followed all the applicable DI[tiOnS given by the Charity Conunission under section 145(5Xb) of the Act. Independent examlDer'8 Statement The charity's gross income exceeded £250.(KIO and l am qualified to uThd¢rtake th¢ examination by b¢ing a qualified membu of ICAEW. I have completed my examination. I confirni that no material matters hav¢ come to my attention in connection with the examination which gives me cause to believe that io any material respect: the accounting records were not kept in ac¢ordance wÉth section 130 of the Cljarities Act. or the a¢cow)ts did not accord with the accounting records" or the accounts did not comply with the applicable requirements concerning the forn] and content of accounts set out in the CIwities (Accounts and Rcp)rts) Regulations 2008 other than any requirement that the accounts givc a'true and fail view which is not a matter considered part of an independent examillatio I have no ¢on¢erns and have come across no oth¢r matters in ri)nn¢ction with the exan)ination to which attention should be drawn in this Teport in Order to enable a proper understanding of the accounts lo be reh¢ David Oakensen FCA Independent Examin¢r Oakensen Limited Chartered Accountants Bryer Ash Business Park Trowbridge Wiltshire BA14 8HE 203
Emmaus School Ltd (A company limited by guaTantee) Statement of Financlal Activities (includlng In¢ome and Expenditure Account) For the year ended 31 August 2024 Totsl Funds 2024 Totsl FuDds 2023 UDrestricted Restrl¢led Fund* Notes INCOME AIYD ELYDOWMENTS FROM: Iwtne from doDations attd legacies 1]Orne from charitable activities Interest Teceivable 118.654 13.370 16,382 118,654 296.061 16.382 19,069 362.175 2224 282.691 TOTAL INCOME AND ENDOWMENTS 282.691 148,406 431.097 383,468 EXPE1¥DvRE ON: Expenditrjre on charitable activities Other expenditure 296.089 14,570 296.089 14.570 308,096 12.933 TOTAL EXPENDITURE 310.659 310.659 321,029 Net In¢ome (27.968) 148.406 120,438 62.439 Gross transfers betsyeen fwids (27,968) 148.406 120,438 Recoll¢lllatlon of fund5: Total fuDds at I Septsmb¢r 2023 56.851 451.180 508.037 445.598 Total funds at 31 Auyjst 21124 28,883 599.592 628,475 508.037 There were no recogni5¢d gains and losses other t1$¢ shown ill the abovc Stat¢m¢nt of Financial Acttvities.
Emmgus School Ltd (Company number 03518506) (A compaDy limii¢d by guarantee) Balance Sheet As at 31 August 2024 Notss 2024 2023 Fixed assets TaTJgible assets 62.184 16,419 Current ets DebtOTS Cash atbaDk and in hand 27,642 617.357 644,999 17,047 517.042 534.089 Creditor5: amounts falling due within one year (51,429) (15,192) Net ¢urrent assets 593.570 518,897 Total assets less current ]labllities 655.754 535,316 Creditors". #mounts f4JJing du¢ fter more th4n one year (27279) (27.279) Net as3¢ts 628,475 508,037 Represented by: Unrestricted fimds Restricted funds 28.883 599,592 56,851 451,186 li Total funds 628.475 508,037 The company is entitled to exenption from audit uttdcr Section 477 of the Companies Act 2(N)6 for the year ended 31 August 2024. The memb5 have t)ot required the conwany to obtain an audit of its financial staknnth for the year ended 31 August 2024 in ardance with Section 476 of the Companies Act 2006. The diredors acknowledge th¢ir respons]lIticS for Gwlyng with the r¢qUItet of the Con4)atties Act 2006 with respect to acwunting Tccords and thE pryation of a¢uts. The financial statem¢Thts have been prepared in accordance with the special provisions of Part 15 of lh¢ Companies Act 2006 rElating to small companies and with the Finawiai Rwrting Standard for Smaller Entitles (effective July 2014). K C W Wiltsbire Trustee Approved byth¢ board on 14. Ai
Emmaus S¢bool Ltd {A company lill)il¢d by guarantc¢) Notes to the Accounts For the yur ended 31 August 2024 l Accounting polieieg BLsuof4ccounting Thc chatity constit$ a publiG b¢nefit entity as dered by FRS 102. Th¢ finattcial stateDMits hdV¢ been prepared in accordanc¢ with Ac¢ow)ting and Reporiin8 by Chatitie5". Stsknt of ReCOnwIde0 Praciice applicableto chaTities preparing theiT accounts in ard0ceIth the Finan¢ialRcporiing Standard app]icabletrJ thc United Kingdorn and R¢pub]ic of he]attd IFRS 102) issued OTh 16 July 2014, the Financial Reporting StaJMlard applicabl¢ in the Unitcd Kingdom and Republic of IrClaE (FRS 102). th¢ Chariti¢s Act 2011, the Compani&8 Ad 2006 aud UK GetwallyAccLyted Pcti as itapplies from l Jatsuary 2015. School fccs aT¢r¢cogtii5ed iti the perithl ar¢ providryL Resour¢¢s Resourccg expended are TKQgDised iu th¢wiodthey are incuTred. Costs which are directly attributsbk to meeting charitsble obje¥ts at¢ Classified as provision of charilab serCe The8e cost8 ar¢ dir¢rtly allal¢d to a¢tiYAties. Costs associated witb th¢ g¢n¢ral of the charity vAhich 4r¢ not ¥ttributsble to meeting objts ar¢ classified as Jnattagemerlt and administration Costs. Depreci81io D¢pr¢¢iatioti has b¢0 provided at the following rat¢s in order to write off th¢ ass¢ts ov¢r th¢ir estimated u8efi lives. Equipmcnt 33 /0 stiJigbt line unres¢r1¢ futtds catt beu8edin accoTdwwith th¢ ¢hatitable r&jeKts at th¢ dis¢r¢tion of the ie5. R¢stri¢ted fimds can oDly be used for parti¢thar pwes within th¢ obj¢¢ts of the charity. Restriction5 8rig¢ when slfi¢d by th¢ donor or when ffimds aye raised for particular restricted purpJs¢s. FxpeDthkn whi¢h d8¢ criteria is ¢harged to the fund. Further explanation of th¢ nature and pwpose of each fiwd is iThclwl¢dinth¢ttot¢s to the finallcial statejllejh Short term d¢btors aT¢ nsred at trarjsaction pricA which is LsllaiLy the invoic¢ pri¢K sny in)pai losse5 forbad and thjubtful debts. Trade credilo shorttellCredIt0Ts are nleasurcd at traDsartionprI which isusually th¢ invoiceprice. The charLty is extmpt frorn tax on ItOn and gains falling witbitt Èectiots 505 of tbe Tax¢5 Ad 1988 or se¢lion 252 of the Taxation of Chargeable GairLsAd 1992 to the ¢xt¢nt thatthese ate appSi¢d io its charifable objts. P*JJ.FioJr eosts The charity operatrs a defied Contiibutiott p¢tision sclwm& C¢Jntributious piyabl¢ to the Sch aT¢ to the StstaD¢Dtof Fiti4tt¢ialActitie5 in th¢plOdI0 which th¢y re]at& Judgements Andkey soure¢s •f¢sliMolioR uR¢erthwRty The preparation of th¢ fnci#l stat¢menis wuires maDag¢rnt to roake judgements, ¢stifDates attd assuityions that afftrt the r¢ported. These estimths and jud8¢meots are continually r¢Nry¢w¢d and aTe based on eXpeThe[ and oth¢r fa¢tors, includiti8 trAptiOs of futtW¢ ¢Yts that are beli¢ved to b¢ x¢&sonable wmler th¢ Depre¢iatiotl is Provided at tote# kullIed to write the cost of ea¢h as8¢t to elimied Yesidual valu¢ over its )ife.
Enmi48 Scbool Ltd (A company limited by guarante¢) Notrs to the For the year ¢nded 31 August 2024 2 Income fromdonAtIoni And kggt Unrestrltted Restrlcted 2024 2023 Donation5- g¢ncrdl th)nations. builditi8 fuDd 6,820 12,249 19,069 118.654 I 18,654 118.654 118,654 3 kneome eharltable Atdvldes Uttrtstrlttsd 2024 202J 256,398 256,398 13.610 26.053 296.061 284.544 9.519 68,112 362,175 13,370 26,053 281691 13.370 3 Expenditiweon chaTitable activitKs Unrestrlcted Re5trlcted 2024 21123 Educational supplies Tuition fee8 Educationaltrips Fr¢¢lao¢e Stsff Costs Wages and sa]ari¢s Stsff Training R¢nt Rates Waste collection Water rdtes Light attd heat 11048 1938 12,048 2,938 10,189 1510 1,942 15,820 224.108 2,204 6,874 550 812 364 5.356 3.929 6,918 1323 3,886 4,372 11.452 1948 1.539 19,641 210,189 1,751 1,805 588 857 1.014 5.235 3.588 1,725 506 6,398 19,641 210,189 ,751 1.805 588 657 1.014 5.235 3.588 1,725 506 6,398 4,548 13.202 Adv¢rtistng Subscriptions Jnsurance 13.202 Bad d¢bts 1,410 1,410 296.089 296,089 308.096 4 Otherezpendlture 2024 2023 Office suppli Telephotte 3,103 3,103 880 1,935 2,736 1.514 1.700 747 800 815 263 4,358 1,935 Legal ondprof¢syional 1.116 777 308 6.451 1,116 Payroll Bank charges 6,451 14,570 14J70 12,933
S¢bool Ltd (A compally limited by guaT4TLtee) Notes to tht Ac¢ouDts For the year othd 31 August 21124 5 Analysi$ of $tsff CO$ trustse remuneration Y4Dd eJpensw #ad the ¢ost of key mAllAgemellt personDel 2024 2023 This is stated afttt ¢hargiog'. Staff 8alari¢s andwagc5 Eroploy¢Vs Nl Pension CODtributiong 194,315 4392 11,482 210,189 209.115 3,796 11.197 224,108 No employees had employee benefits in exc¢ss of £60,000 {2023.. till). Petssion ¢t8 are allocatedio acliMti¢5 in The ¢hatity trustees were not paid or rtteived ony other beoefits from ¢mployment with th¢ Trust or lis subsidiary iti th¢ year (2023.. £tiil) n¢ith¢r w¢r¢ th¢y reimbursed expenKs duringtheyr (2023: £tiil). No ¢harity tntste¢t¢¢¢iV pa)ryTr%nt (ProfesSiOnal oroth¢r%rvices suppiitdto th¢ ¢harity (2023: £nil). Th¢ numb¢r of slaff itt th¢ yw was 18 (2023: In. all of whom were Involv in th¢ rmtiitig of th¢ charitable activities. 6 Tangible fittd assets th¢ eourse of ¢onstrnetAoD EqulpmeDt Totsl At I Septemb¢r 2023 40,121 3,780 43.901 40.121 52217 92.338 48,437 48,437 Al 31 Augiist 2024 Depreeiatlon At I S¢pt¢mb¢t 2023 Charge for th¢y¢4r At 31 August 2024 23,710 23,710 30,IS4 30.154 Trl¢t book walu¢ At 31 August 2024 48,437 13.747 62,184 At 31 Augllst2023 16,411 16,411 7 Debtors 21ll4 2023 Ftts r¢¢¢4vabl¢ Prepayments 22.201 5,441 27,642 15,185 1,862 17.IM7 8 Creditor•: follthg due wlthln one yeAr 2024 21123 907 3,093 47,429 51,429 lJ89 3,491 10,312 15.192 Accn]a]s Defed incomp 10
Emmau$ School Ltd (A wmpany limited by guar4Dlee) Notes th the AccollDts For the year ended 31 Augujt 2024 9 Credltors: aiILOIIDts falling thie after ODe year 2024 2023 DcrcediD¢orn¢ 27,279 27279 10 Unrestrteted funds Balanct as At I Septsmber Incoming Outgoing ere¢S & eJpenditure & traD5ters transfers 31 Au8U5t 2024 Charitable fid$ 56,851 282,691 (310,659) 28,883 56,851 282,691 310,6591 28,883 11 Restsieted fithd8 Balgnct as xt I Sepltther 2023 Intoming Outgoing resollrcEi & eedItllre & trAn8fers trAnsfeTS 31 Augllst 2024 Prnise5 Ap1 Fund Pr¢mises Capitsl Expenditure 451.186 148.406 48.437 (48.437) 551.155 48,437 451,186 196.843 148,4371 599,592 Th¢ ProD18 Appeal futtd is for the plan to extend the school buildi Th¢ Pron]8 C¥pitsl Exp¢Dditwe firDd is apatal ¢xp¢nditur¢ itiCUTred in relation to the gchoolbuilding ¢xt¢Dsio 12 Cfympxlly Mmlted by gu#rantee The coropany is limited by 81iaranttt, hawDg a slwe capttaL Bv¢ry ty)¢mb¢T of th¢ ¢oJnpaJJy UDdtakeS to contribute such amouttts a5 Tnay be reqllwed {not exceediDg £1} to the a85¢ts of th¢ ¢ompgny it be wouttd up Whi he or 5h¢ 55 a mrmb¢r, or witbin one year aftcr h¢ or shc c¢a5Q8 to a mrAnbo, for irfthe Compattys debts and liabiliti¢s contracted befo he or sbc ccases to b¢ a m¢Tnb¢r, and of the c05t4 chaTges and eXpaS of WiAdingup. and for adjustmetst of the ri8hts of the conthutoties amongth¢rnsdve5. 13 Analysis of net X55ets bttV4ttn fllnds Filed Net current a55ets Totsl Restricted fijnds 48,437 13,747 551.155 15.136 599.592 28.883 Net&8gets at the cttdof th¢y¢ar 62,184 593,570 628,475