Company Tryistrntion TLumb¢r. 03518506 cban.ty r¢gistrdtion numkn.. 1073476 EMMAUS SCHOOL LTD TRUSTEES, REPORT AYD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Wesibury CourL anrch Rc Bri5t01 BS9 3EF
Sthool Ltd CoJDpimy 03SI8506 Tnutttt, Rep•rt For The Yer Ended 31 Atsgxt 2•25 The InS prcscnttheir rcportaThl the finKial sw¢nwts for theyearetlthd 31 Au8w 2025. ObJecUwes and Arlfvltl¢s Alms and Objecdv Th¢ Ob)live of the scknl is kn advance the thtson of ckn'idTrn and ycAtttg people by thc provisiL o(h Ind support for paT¢nts UDdertakitsg hotD¢ s¢hoo]iti& tn aCcOrdat with th¢ sdjool's Stsi¢nnt of FaitrL Th¢ 5cILooI aim¥ to ¢du¢a ¢hiidrerL 10 a high in prwatiun fow¢1¢pw srtiery. ID a suppwJrtiv¢ happy environmetsi whi¢h caters for the Tht¢ds of lh¢ ir¥JiviththL Publlt BtDtAt In ¥etting objectivu pl4Dnin8 a¢¢ivili¢s Tnu¢J h•v¢ tsken r#xice of the Clwity CoTruni8SiOn 8uidahce on public bcn¢fJt. AS a In-$¢1¢1v¢ with biglL teatheflpupil rti08. Emmaus S¢lM>ol 15 able to IvIde eduction for pupils with moderate educaiional needs. This not th¢ burden ¢)tt the state system. bui ensurc5 th4t th¢s¢ irtdiwduall exceed 4cad¢mL¢ eXP¢¢tiO$ in i way that would not E¢ possiblc giv¢Th th¢ over-Strti¢hed $0ceS of the eiwc sector. hLpils lelve the Bchool littraie. numuatr. confthi w¥J Cnyloyable. Ih the majoriry of ¢9se3. C)CSE T¢wIts ¢x¢e¢d expeciaiions. In Ihc xhrjol ycar ¢nding 2025 thc pupils xhieved cxcclknt GCSE rcsults. 83tsA of pupils achieved leayt 5 GCSES at Grth$ 94, 1(Xfh of pupils passed GCSE English 83Y• of pupils p•ss¢4 GCSE Maths. OrK pupil hl¢V¢d I(IIP/4 pasg rate ai the bigher grlcs IIL71. Sh T¢sults may Dot knvc Ib¢ ¢A¢ without th¢ to benefii from stsMII Clus siz¢s individual atteniLI)n, a¢ minimum ¢o$i to th¢ plrettts. The schcrt)l offers • limiwj numkr of Pl for pupils who bave an FAlucion Hulih Ind C¢ Plan IF.HCPI. During the ¥ad¢mic y¢u ¢ndin8 31 Au8usi 2025. iheT¢ w•s on¢ pvpil with In EHCP for specifi¢ le&rning difficulties. There is an incre&8ing dettwd for place5 ID th¢ se¢ondary tyrtrtsem farpupils are x¢hLwA refu¥$, #MI it proved pos¥ibl¢ io T¢-inlcsrale them iDto life aNI wah ¢hcm thn've. Th¢ 4150 FKovidts supwrt for pts who home-8cho)l th¢iT ¢hilthen. This 1$ itt forni of flexi-8choolin8 whcT¢ hildr¢n attend 5¢hool p&rt lim¢ wknilsi w¥lA8 the MIlt oftheir schooling ai hom¢, OT att¢y)d 1¢550t15 Lll subje¢ which yequire core 8FxciAlist ¢qui[r( wch %ierKror fid aThJ nutritifm. Th¢ ¥hoDI alK¥ Allows pnvltr C4T¥th"datts to enicr GCSE ¢x4minaiioDs. Th¢ ¢otsfimi that they have conwlied with the ofs¢diM 17 ofthe CknitiuAct 2011 kn have duc re8d io Ihe Chlriiy Comrnission's publir b¢fit. Grttt Mxkl Th¢ xhool is run OJ • nonfffofii m1$ orwiisltion #nd fees kep¢ toa minimum to eDJure widEM pos8ibl¢ •¢¥5. The School operas a bursary pro8rwnmc as of its wbli¢ bafil c¢)Tnmitnient. Bursaries are awarthd on ihe basis of meaThs. le51ed fJnRncilll takin8 into xcoumt the awli¢ani'$ ¢iT¢umstantts as well w 1r FtI&l to bcnefit from. and conthbut¢ to. the lifc of the School. Applic105 ue 955esscd tlrou8h a knd ¢ottfikniiAI process. Brsar1e& currently aTni¥unt 2W• of total fets. Itt the yer ettdits8AuKuM 2025. 22 pupils137 Fw¢¢nt ofpvpils i>n the school roll} bcncfit¢¢d from this schcmc. This Fwgrarnme plays Jn iuy)rrant rDle in wdenin8 *¢ess to the School and supporting thc achievement of its charitable aiDU. Pa8e I
Stho•l IAd
Thistttj, Rtport{tontinued)
F•rTheYèt EAkdtd JI 2•25
A¢hlevenknts Ptrf•nDDce
MIID Aehltvements
During thc yur ¢ndirtE 31 Au8wt 2025. the gchwl contiThuedto Frovidehigh quNlity ¢du¢atron chilthn 4tsd youth8
people, attd Sup[ for parents wlyo hom¢ s¢hool. The Sclmxbl i5 a 8]ster1 examination contrt with AQA athd Edexcel atld
prwd¢s a service forprivate GCSE ¢aTwJid•t¢sty sli trirexwnin•rioD&
The School provides work ¢xpen'¢n¢¢ for11$ fffmn local compreknivc schools and Colleges. 4$ well fjs plac¢mcThts for
ghjdcrjts from the UK and abrcl wlK ar¢ in high¢r ¢thK4tioTh. It at50 providts edurAtioMI pL¥£methts for $Th¢ni5 from
selected xhool& collcg¢s Ind universities in Eurrye who wish w imwO thciT EThgli5h and ¢¥pcrientt EThglish ethDtiott.
The H¢ath¢¥b¢r ex1ce a8 a insp¢clor arwj swrts Ithr 8mU s¢ho01s ith South WesL ISSjSIi118 them IJJ
meeting th¢ In(kp¢rtdeoi S¢hoDls Slanduds M well as provHiing mentoring support foT H¢ads ofsmall sch(xTrJJ
iti tx)ih the stsie and Lndepcndcnt 5¢Ctorn. Th¢ H¢&dtwh¢r is atw ots the le4deTship tsam of the Christian Schools. Trus1
All pupily continuc to bcn¢fit from the small. family 8tswhue aThl Tepm thot thy feel safe. ac
Emrnaui School Ltd Try$t¢¢s' Rtport {to•tilluedl ForTht YearEded JI 2025 Chtht•bl¢Athd¢s- ¢•Dllnued Th¢ trLL8iees recogllise a numberor1p rh5ks •thd Utt¢thtsinties fxing the clwi"ty. The5¢ in¢lud¢ potetitial flucluati0D5 in pupil tJurDb¢ts drivoby econothit ¢ortdiliOtsS and GovcrDmcni wili¢i¢5. 1)Dgoin4 c051 PTes$urewarti¢u]arly iTh r¢l•tioti 10 staJTin8 and uiilili¢rtg]l d¢vclwJoL8 withth the xhwl sr. and local ComlI11)n. Approwi mkriBalion straleS ¥zr in pla¢¢. iltill% regular fthatsciil morbiwruJ8. XtbV¢ maTk¢t4 attd 8dthLS8i0115 t))aOa8eO0l. Lhjring thc year, a nuTthr of kcy stsegic dc¢i$i(w iticluding tho% T¢]g io ¢4)itsl developmcnt projts, r¢$our¢¢ 10110 a¢nJss atsd a¢Jemic PTOViSiO4 •nd th¢ r¢Yiew of fee levtls artd bursry $upp)rt. Th¢se d¢cisions ve awwted the ¢ontillued &Y¢kyt of th¢ S¢knl h•ve ethn¢&l its ability to d¢lIV its rhoritable (l)jectivei. In takin8 decisions. t¢S have had regard io th¢ lon8.wm invi on all sthkehoidm. Th¢ klw)ol rwaitis Committed 5UPPOrting its ¢mploytts thTOU8h irtvtsmrtT ith pmftssioiial devtlopmeDi f•ir r¢mun¢r&liffj a postiive working environrnenl. The iniertsts of p115 and P8Tents Temain ttntr. with a slTOD¥ focw on (kliwering hJ8h stsndaTds of eilucaiion and pastoral car¢. alongsid¢ m•int4ÈfhiA4 a¢tth8ibJlrty through finarKi&l support me¢h8nisYn$. The School al80 s¢¢ks 10 8UStain construcuvc relaiionships with SUFftli¢r5 MIltribUt¢S pjsitively to the bxal ¢ommwiity through employmcni and ¢rb¥4g¢rn¢ni. Environm¢ntal conxideIOnS are ith¢rtasin8ly re1 in mar8trtf and operauonal planning. Tnle¢S remain mindful of th¢ imwuntt of miin•initt8 a 1tr0Tr8 reputsiion for inwnry and hi8h or ¢ottdud. IMvestmeNt Perfofm#n¢¢ Durirtg the year. the SCI[ £oniinued to prngress ils d¢velopm¢nl PTiwimme. including fuTrJraising Io SUPTK)rt th¢ cons¢nJciion It01 enhancemenr of its fwliii¢s. FuDdrnisin8 wfornure h85 Ixen monitord agai1 esiablithed taY8ets thd. 108eih¢T with tsih¢r fwidih8 k)ureu, h8 LOnrribu th¢ •dv•nce[m ofihe project. The new fKilili¢s ur¢ ¢xp¢¢i¢d b¢ ¢omplcled 81LOrtly after the y¢•r and art to ¢nhwK¢ th School's and the qudity of ¢h¢ edueaiional envirortment OVLY the long lern). Fln4n¢l•l Re¥lew FlnAndl Posltl• The Chwity made an operaiion&l &fKii of £11,792 12024 def11 £27.9681. The Chlrity sulplus r¢stri¢t¢d intom¢ of £370,52312024 $¥]$ £148.406}. This resul in th¢ Clwiry m•king an overall SUFpIus of£358.731 (2024 5uTpIus £120,438). The unre8triclcd rcprc¥¢nts thc ChBTity5 Te¥ervts. wbich arc rctsined to Providc initi futylio8 for educ81ional 9UPPOrt, $uppli¢$ sell¢i nnIn8 ¢osts ofthe schLW)l. This fid h45 i[Cl ts) £367.091 the fmanci41 y¢Jr 12024 decreas¢ to £28,883). Income of £370J23, in¢lWji gift •id w¥ffceivrA In trr¢strictrd fwd12024.. £148,406). Thrnu8h continued WO o the ¥¢kn)I buildin eyiensiw4 ¢xwditLue of £702,438 paid for to ¢rtair In Assd Un(kr consMKi of £742.80212024.. £48,437). This fid h45 increaqed to £970.115 d1& the fmancial ycar (2024.. £599,592). R¢g¢rw¢¥ Ptslky ThCTnLe¢$'xWir1ttMI is to hold ieut six wcckl yrating ¢XJ1¢¢ in in tyd¢rto 8ny llllfore8een day-
EmJ•us S¢knol Ltd TrDstets' Rert (eoDtlnued) For The Year Ended 31 August 2025 Goth2 Coneern The trttts hav¢ undcrtts a totwthensive miew ofthe financia] 10 ofthc Scknol. K¢y iisks idcThtifLed includc volatility in fee income SIng from in pupil Thurnber& I&8¢% the coBt b4WtICulatIY Aaffy-aryj eath llow pre5siuts Iwk¢d to ongoi¢¥ atsd rtteDi capitsl eoD)D)ithKots and VAT adminisiration. To miiigale th¢s¢ risk5. th¢ SCI1 owile5 rolNJst •tyJ fJrwKi&l monIng po¢¢dyrns, irrtluding re8uI8T r¢for¢ra51ins. T[$ts seek 10 mainthin an appropriatc kv¢l offr¢¢ to PTovide fiDwi&l fl¢xib¥lity thd re5ilieDW. c8p1 exp¢tsAiture is D)aDaged ¢4fily, ollen on 4 phJ¥¢d Iwi& lo ali8Th with avaiiabk Th¢ trnste¢s hav¢ lllso corL4idered thc SclM)ol's ability 10 ¢ontinue $ 4 8oin8 conc¢rn. This AsKssm¢t)i hAs in¢lud¢d a review of cN5h flow fott¢tsts ad senstiivity anatysis. thking into r¢450blY fo$#bk rh•n8¢s in owatLtI8 ¢onditions. Based on th1"8 055e8lUML th¢ tn]st¢¢s u¢ ti$fi¢d SdwA)I has adequ8Te resourtts to ¢onlinuc tn operational ¢xisience for the foreseeable firture. Noncthe1¢55, they VI1¢ iTh moniloring ¢xt¢rnd risks thl rtthitttaJnlll8 contingency plum. PrlDelpl FDThdln8 Sourtt• Tbe prin¢iple fi1ndu source5 of the chDrity in¢lwJe £272.807 from s¢knl f¢u12024.. £256.398) and £318,792 of wthcied buildin8 fund donalions {2024.. £118,654). These have beert 10 fill Ihe on8oin8 Costs of the school. well ai nd the developm¢nt of a new buildin8 wbich inwves the ability providc its Bcrvixs. Struttsr4 Goverllllltt •nd MaD•gth¢#t CovtTulni Docunwttl Emm8us Sch1 is a company limi by 8Urnte¢ Rov¢rn¢d by its Memorwthm and Articles ofA5yocialion dalcd 27 Fcbruw 1998. •)d T¢8j$tered achariry the Clwity comm10 for F.nKland and W&l¢s from 25 Janu8ry 1999. rKnded by ¥pe¢iDI rEsohrtiot) on 22nd De¢mber 1998. Trui¢t S¢l¢¢tlon Methoth New Tnjsttta 8re selecthd and appoin¢¢d dirt¢tly by the exi#ingTnLw frff • period of3 yem. followin8 whKh they MAY Jtand for rt4le¢uon. Inducdon nd Tr11 •fTrnth The SchrKl has ¢s¢ablish¢d prn¢ethues for the mdlon and on80ing ¢kv¢lw¢nt of truseL New bW51ees rcceivt an induciithj pack conthining k¢y gov¢rnllnce do¢um¢nts. pli¢iu. ond Tt¢ent fit)wJci•J inf¢)nnotiOTL and supp)rt¢d through bn"cfJDgs with senior Icad¢Tship. ODgoing traiDin8 i¥ providcd to cnsure trustets Jtmairt infomied their leg8l rwon$ikn'litie8, s•fcgwdinB reqDiretnents. ar41 developDts within theekntion 8Tr4 chlty 5e¢tffj. Th¢ I¢llwnLI0ll of k¢y maDagcTKThi pN¥(mel is dern?ined by the trus*e4 with regard to xdor b¢rKhmark& th¢ slzc and o7mpl¢xity of th¢ &hool. s#d the experienc¢ aThJ of indivith]aJ& Whert 4Wiate. extemal data And proftssional $dvic¢ are cimymiered th erIsu r¢mutiOn rwtiaI fxir, cotwtive. attd aligned with the b&Ét interests of the charity.
Sckool AAd FOT Tbeyedr Endcd JI 2025 Orytthtloll SinKts The iOrnPAny is controlled by the martt8tthe Cotnmiffte (Governorsk raosE of wbom are the Trus It DLittiors. Day day mthnaB¢mertt is &le88i¢d ty the mwwg¢m¢ni whirh consists of the HeJte4¢trr, the OpuaiioD5 h10eT senior teachin8 stsff. Th¢ Tnajorrisk5 to which the Charity is expo4 48 ideniified byth¢Tru8w hav¢b¢ r¢vi¢w¢d•ttd iyms or pro¢edure8 have beu establisbed ¢0 manage risks. Th¢ Chanty has brIh¢S or parts¢5 whirh wt b¥ owsith of the U RefeTtTh¢e AdNiNl¥tr•¢ive D¢¢ih Trn¥teu K C W Wiltxhire- Chair J O Jarwis. lappointrd 0110412025> ChArlry Number 1073476 Company Iyumbtr 03J18506 Rtglttr oint• Schwl Lane Sta¥erton Trowbridge Wi115hire BA14 6NZ IDdtp¢lld¢•t Examtk¢r David Oakens¢n Tr"CA Oak¢ns¢n Unli 2 Bry¢T Ash Buin¢Js P4 Tn)wbtids¢ Wiluhi BA148HE
khool L Trtysttts. Report l¢•xtled) ForTht Ytar E•ded 31 A4Trt 2•2S Othtrlnf•rnatloD Fwkdi Held w Cryrtodlam Trryrte During the ytsr. the site usedby th¢ whicbbad previ(Sly held ontrull by a conllecied rArty. wa8 foallY trAn$fetted into th¢ own¢rship of the charity. The tr¢5 confirnL that this 35aCtion ut]ertaken transpllmity and in the twi iniu¢sts of the Schwl. A0"al¢ • w¥Y¢ ¢ak¢rt identify and o)ana8e any pyicn(i8] corLftict5 of irthcre5t, in litt¢ with the Sch1.5 8ovcrnance Fff(XethJr SUpp]ng)¢8al Ik)¢wvJentation was obtained and is premiK8. Sl•ttw¢nt of TrrytheA' Rewilblmtks The tswkes {who are 8180 th¢ dirfftors of ScknoI for the of ¢oD)paDy lawl Ire Te$)11b1t fotprqJariti8 theTnJsM¢s' R¢wt aDd thc finaneial st8mtnts tn c¢ord¢t with 4ppliuble law and Unilcd Kin8dom A¢¢fjunung StandKd# lUDid Kingkn li¢nern]ly A¢¢¢lACUtin4 Prn¢¢i¢¢ Lomp&ny law Tequires thc tysttts 10 pr¢p¢ fiNn¢i•l ow¢m¢nts for fiTh•ncial year. Urbthrcompany lw the tswiee8 musi noi appT0V¢ lh¢ finwLcial statement unlus they att sati1r thar tkny Kive * artd fairview of the 8tste of affairs of th¢ ¢hariiabl¢ ¢ompany and of th¢ iNomin8 T¢your¢¢s and application of resour¢e4, I1J18 th¢ in¢om¢ •nd ¢xpenditure, of thr ¢hariithbl¢ ¢owany forth¢ ptn'od. Inw¢ppnn8 the finAncl 5ts1ennts the •T¢ r¢quir¥J .. l¢cl witsbl¢ p)li¢its arKI then apply thcm consilly. ob8ervt the methtyjs And pnnciplcs in the Charity SORP: . m¢ judgments •nd t8tim8Tes thai art r¢•son•bl¢ prLthnl,' and prepAre lh¢ fm•ncial statements the going corK¢rn b¥ii Unless il 15 ittamxoprith thAt th¢ Mmp•Thy will coDtinu6 iti bwtne Tr twsts¢s •r¢ T¢S5X)nJible for keewng •thw4t¢ wXmt1 ret<Kth whicb dixlole with reuowbl¢ accww ttt anyiimc the fir14] position ofthe ¢Inble ¢omp•ny •rKI tsi¢llable to eNure lh¢ •¢¢ounts ¢omply with the Compxni¢s A¢1 20Q6. Th¢y aLYo re41b]e for saf¢¥uarth"Di Ihe assets ofthe tompY •nd hell fw ikna8 re480tithle for the pr¢v¢nlion &nd dete¢iion of fraud 4nd other intguJariue The Ist¢c5 Jre tespmsible forth¢ n¥iDI¢Dre thj i8Vity of the cor11¢ Dnd f¢11 tifformation iiKluded on the ¢haril8bl¢ company's w¢bsile. L¢Dslation in thc Umited Kin8&)m gov¢rnin8 preparntion Ij thIlnatIon of fiJwi¢iul slal¢m¢nts miy differ from leyslAiion 0tberiwisdi¢tD$. The trU5tees ¢onfirni thBt ts the be of their knowl¢d8¢, that no rtltvamt *wJii infommtion th81 th¢ Icpdet examirtus noi aw4re of. Fa¢h trnstee tsken all th¢ r¢i¢V1 %teps they ou8ht to hw¢ tsken to rnpk¢ themselves awrtT¢ of atty Sm•ll Comp•]Ly R r¢8ime witbin Pm IS of the CompIA 2W6.
S¢ho•l Ltd Trtyxtett. Repirtltmtinued) Fot Tht Ytsr Ended 31 2•25 The trustses. roport w•¥ ¥¥yov¢d by th¢ bwd oftnts*es and on its tdwlfby.. <CWhJfvkL. K C W Wiltshiye fmf2026
EmMau$ Sthool Lto stat¥nt vf Fi#attti&lA¢llvllluObel¥dlng JDCiklblt ExpenththttAttoun¢ ForTreYear EndEd31August 2025 2025 2024 Totsl rutsds Donations attd l¢gaei¢$ ChArithble &ctivities.' 27,396 353.319 380,705 158,317 PrimoryAndsecotttyeducatii Inve5tme]Jts 272.807 908 272,807 18,122 256,391 16.382 17214 370,523 671,634 431.090 EXPENDMSRE ON: Ratsiftg fvDds clItAbL¢ activities.. PrirnAryxnd secondary educati Supponi08 8¢tivitit$ 6,180 180 (5061 127&8761 30,S41) 1276.876) 1290.341} (30.54I) (19,805) (3012371 (301,237) 1310,652) 370J97 120,438 NET INCOME 1126) 370J23 350,0(K) 350JN)O NET MOVEMENf 114 FUNDS REcof4CILIAIYQN OFFUNDS: Totsj fvlld$ bThghtforward 349,874 370J23 720J97 )68.875 28,883 599,592 628.473 459.6L¥) TOTALFUNDS CARRIED FORWARD 17 37L757 970.115 1 J48.8f2 628.475 The Lot<%ottpages 14 to 22 ftympm of these fLnIlI] ststett*nts. Pag¢ 9
Em¥ull$ Sthool Ltd Compxrltiye StattjtnI of FI¢tilAt1de1 Iln¢iudlDg ITrroMe #Ad EykndltwéAtewntl rwThtYt•rEDded 3J A$t 2025 2024 u]¢Strtel RtthiEttd Totsl rwDds rund5 r4•tts INCOME Af4D EhTIOWMXNTS FROM: D(ffMtio and l¢gaci¢5 CbaritAble activilies.. Trimary Mi8e¢ondory edu¢at JDve5tm¢nts 21293 132,024 158.317 6.191 256J91 56,382 16,382 282.684 148,406 431.(YJo Raising fiwd5 C3[tab tivitIes.. Prituary atyj s¢¢oothry ¢dwtio {5(kn1 1506) 1290J41) (19.805 1290.341) (19.805} {310.652) 1310.652) NET INCO 127,968) 148,406 120.458 Trunsfett t¢twten fjjnth 17 48.437 48.437 NET MOVEMEpfr IN nJP4DS RECONCIUATION OFFuf4DS: Totsl bTDught forward 127.968) 196,843 168.875 50,851 402,749 459.&)0 TOTALFUNDS CARRIED FORWARD 17 28,883 $99,$92 628.475 Th¢DOt¢• onpages 14 tts22 formplff of theBe finon¢ial ststiJikettt& Pagelo
SthoolLtd Ball¢ Skn¢rt At31 Aug•st 201$ 20 2024 tsi nxEDASSETS TanBibleA$8eis 355,508 742.802 1.098,310 62.184 355J08 742.8W2 1,098JIO 62,184 CURRENT A&SETS 12 28.S66 158.188 42.653 69.125 J86,754 27,642 111.778 617.357 Cxth albank illknaod 71219 227.313 298,532 644.999 Credltor¥: ATnoDllts FlD&+WIth OA¢Year 13 125.1031 (25.103) {51.429) 4ETCIJRRENfASSETS ILIABItITIES) 4Q116 227.313 273.429 593.570 4UI,624 970.115 1 J71.739 655.754 Creditorj: AJJtsB•ts Flllh# D¥e After MoreTh• (Ibe Year 14 122.867) 122.8671 127279) NET ASSETS 378.757 970,115 1.348.872 628.475 FUNDS OFTHE CItAIUTY Restiicled 970,115 S99.592 378.757 28.883 Unr¢stri¢d Fwid5 i? 1.348,872 628.475 P&se 11
E}llMa Sehool Ltd BthDceShert{¢onthiutdl AsAt31AW20Z5 Forth¢yearettdkn8 31 August 2025 thecbaritabLecornwvAs enlidtsl to exemptityL6om awJituutsx¢tton477 ofthe CornpRnlesA¢t2006 re14tiDgto small ¢4)DIP. Th trus¢rys ¥kn(bwl dKÉrr¢8p¢m8ibilitiu for comp11¢theIrquIrETrllts of th¢Ad Thith to COUn111]I AJrd$ rA th¢ PEpthttottof on bthlf of1bclK KC WWihglLU¢ Thr DDt¢•onpg¢• 14to22 fOrmP•rth¢0¢f4 st8lem. Page 12
School Ltd ststemval of C8Jh Fjovi ForTrYér Endert 31 A&t 2Q15 2025 2024 Not Csb flowi ftoth optr•ltr&g•¢tlvJtie• Nei c&%h 8enerdlcd frorn operations 173.626 136.150 N¢tb&¥h generated otwtsngactivitieé 173,626 136.150 Cmh liowi knvetlth8 Acthltl PuKh•s¢ oftsngible a&stts lknhBs¢ of tumt 8&tiov¢$tro¢nts teresl TEceived 1699,567) 1240 1&122 (52Jln 16.382 Netcubuyed in inve5tini8¢tivill 1679.2051 (35.835) IDethas¢yin¢rt45¢ in c45h attd wuival¢n Cth ryuivAlents AtFrt8iDDaDg Of year (505,57 617.357 100.315 517,042 CtstL #ndLgsbquivaleJJts al end of y¢4r 111.778 617357 Ptg¢ 13
EwrAAU School Ltd r4oti to the StRtement ofc¥5h Flov F•rThe YeRrEDdtd 31ANEUSt 2025 l. RetODdltJon of Inton to CislL gcn¢Tatrd froJD opeTti 2•25 2024 37(Lty7 12Q.438 IN¢t¢st in¢otne {18.122} 10,479 116.3821 D¢precion Qf tgnwbl¢ ¢ts AllemeLI in wrknscowiol.. IIttLTe4selldecre8se in ttadc andotlLff d¢b (Decttaseyin¢rease ik Irade &ndotbtrcréditots 21.650 4,000 130.016> Net rashgetterated frorn DPeTalions 173.626 136.150 2. Casb alld cub equtvJleDts C•8h and ¢43h eqlliv•1en a$ stAlediJ) the Ststtmethof Cash Flows, Ttlatrs to the followittm3 in thtBalao¢¢ Shett." 292$ 2024 111,778 617J57 3. of ¢hDgei ltt ti $EPtember 2024 C•*b QOTVS A•at31 Auyst 2025 Cash at ballk and inhaThJ 617,357 1505.579} 111.778 P¢ 14
Emm•u$ S¢botsl Ltd to the fiD•n¢401 St•temeuts ForTh¢yèEndl 31 AbRuit 2QlS I. C¢Deral IDformatioD Emthaus S¢bool Ltd is a coJJ)pany lirnitrd by woardUte4 uKOr4tcd ID & Walc4 regi¥teredlluth 03518506 ahd resiytered thvity 1073476. The re2ist¢r¢d offic¢is S¢knl Lane stav¢nOT)wiid Wiltshire. BA14 6NZ. 2. Accountlng Polkles 2.1. B{tr otPrtp•rndon 4)f TrhaDdal St•t¢meDts The fJnanci41 stthnmtshave b¢¢n pr¢ped ina¢¢ord8llCe With the Chalitics SOF{FR$ 102}'At¢OUllliDgand RttpOrtl by Ch4fiii¢s'. Stol¢ttKot of Recom PTarli¢e applicable to ¢bariii¢s preparing Ib¢ir accounts iri a¢¢ordan witb the FIllaD¢1 Reporting stattd appli¢abl¢ ID the UK aDd kepubli¢ of IrclaDd(FKS 102) 1<fftiv¢ I J&nu3ry 2019) FtDan¢ièl Reportill8 Standwd 102'The Finbn¢iaiReporW StsDdard applicabh in the UK alld R¢publi¢ of IrelaDd' the CrKpoDicsAct 200 The ¢Jthritable wm5X)lly 18 ahbli¢ B¢n¢fitEntityS d¢fjn4lbyFRS 102. 2.2. CoiD¥Co¢¢rnDlsclo5llre Tb¢ tr4]stees baventst ideoLified anyJtMteria] utsela7Lties rciattd to evcntsortolldits.ons thatjnayt sigllifi¢ani doubt about the cknitablt ¢orw's &bility locMiinu¢ ¥ a8oiiig ¢oDceIrL 2.3. SlplllvAnlllldKerntMts e$llxthbtt& The PT¢P8Tlltion of the finwili 51otellj rtsiiilTe5managai to make judgemet £qtirnats8 atsd¥s5wnptsons thai affe¢t th¢amounts r£Ex)rttd. These estimate& and judg¢m¢nLS we¢onIinalty r¢viavedandar¢b&sedoD othcrfsttors, incthJdiDg expBctstiOtyS of ttre ¢v¢nt5 that ar¢ bebeveo tts be rn450Dabl¢ the ciwuThstaoces. Uthr¢•trictad tunds ¢attb¢ u8¢4JiD •C¢(the withtb¢ Gharitsble tsbjeellV¢J Jt the dis¢r¢¢ionof thetru#ccs. ke5tii¢ted fund5 ¢an only be used forparticu]Br putN)st$within the objects of th¢ ch2Tity. Restr$¢tiO arise when 6pe£ifiedby th¢ donor or when t]5 rised for prticu]aT sl¢1ppe9. EKpettdiDJteTrthi¢hTh¢¢ts these itctia iudwryedto the fund. 2.5. lll¢•mlng Rtsoir S¢hool fcca arvTE¢ogrtieth a8 uwome in the p¢rirrfl ID wthichthe r¢lod eéucationbl serviccs 2reprovid¢d. F¢¢$ re1Ved in gdvonce are deferred and re¢wJised as iti¢ome as Ihts¢tyi¢¢6w¢ provided kny fee dcfert¢d yeBreDd w¢ iJcluded in I¢¢nlS and defertedin¢ome. GiftAid uJcornB iD tht peAodwithwhichther¢l•t¢d donation ist¢f¢lva. provided that fknis ¥ufficient eviéeDC¢ of ¢ntitl¢oJuJL TCeCiPt isprob8bl¢. snd th¢ wllountC8n be m¢awred re]iabty. QiftAid locAl b¢tw¢en re51rict¢d andy¢1¢[£d ill w¢ordaDcewiib tbc of the uDdcrlY¥4on4fio aJ outiinediDJw Gt•nt ts)wme is Tewnised whctt the¢lwity ])Lq entjttemeni 10 th¢ fvn45. anYpfodncC-reIated nd)l ha¥ekecTh ttkeL ¢BIpl b¥bI¢. andthe Btlloullt C b¢ m¢asuTeAr<liably. Wh¢r¢ graNs are awayded fpifiCVuW, income is Tonid in the wod ID which theTtlatsJ exp¢n¢Jityre is illcutr¢d. GraDt& received in lvance of ]neetitt8 ¢h¢8e GottionS aTe defe Page 15
Erdmaus Seh401 Ltd Nott4 to the FlnDtll Statrments (e•ntlnued) ForTheYer Kmdè413J Augwt2025 2.5. IncomlngRewuTC¢g- eonllllueo lovtttthtnt in¢otDe. includiD8 IDtrrc5L divideDds, snd Dikn returns. is re¢vgnis¢dwhen the Chitykn ¢lliitleEnentt tbe llL¢ome, rec2iPt isprobabl¢, th¢ amount b¢ m£Telbly. JThv¢stm¢M incorn¢ 18 Lllocat¢d to the fimd sn a¢tthe with thedetsi8natiooof the undtrlying itivcatittrjts as outlitiedin rtot¢ 2.3. 2.6. RMour¢u Exp¢Mded Costs vAJi¢h are $0¢1$d to raisiDg h]Dds towards providiL8 ¢Jwitsble setrvi¢ts &r¢¢1th8alfied as fty Costs whi¢h sre dir¢dty#ttribtybkto m¢¢tiryg chaJitsblc trbje¢t$ ar¢ ¢]L$&ifi &sprtyvtSiQn of ¢knritsbl¢ 1vir. Thu¢costs are dtr¢ctlyal1tt41AI to activities. Costs associatedwith th¢ g¢netalrutiig of the ¢hArity whi¢b aren attsibUle to m¢e¢iDg ¢hT1]e Obj thre C1]fI1 SUPPOrting aclivitiw. 2.7. TallOble F1xedknts Jb&d DtproohtloD Twibk fix¢d 45s¢ts Wre me45w¢dat¢ost less wwvmu18t¢d d¢pTwiation 4nd aThy acouuulat¢J iWBiFm¢ntlo55es. D¢Pr¢¢ti¢)n is PTovidcd &t rakscAlcviatrd io WELle off the cost of the fyxAI 8$t3, less thEire8timited rcsidu&l yalu4 oveF Iheir eXp¢P4 useful liv¢s th¢ followitt8 bases.. FRehoJd Plt & Machin¢ry Buildmgs und¢rCoJllIoll 10 year3traiBhtliDE 33Yo sttsi8bt line Nod¢pr4¢iationuntil b¥ilding K%r¢adyforwF 2.8. Cth lld Csb Eqthltnts Cth eqllivlllents aT¢ bll8ic fi¢1&1 aEset&and in¢ludt ¢Bsh in hDdatKI dwits held£111 withbank$, oth short-temi highly liquid iThve$tmerLts that D)rt iTr M nMJre than three Th>ntTr frotn Ibe doofiCqoiiitiO and aTE r¢adilyeonvcTtibl¢ to aknown aTDo¥ntofcthwith ittsi8nific4lltrisk of ¢bange in VUe, and b4Dkov¢rdrn 2.9. Tx*tioJh Th¢¢barity i$ exllPt frotn tsxon iDcome ami SalT fHlIuWlthl 8cction 505 of the T)KrsAct 1988 or stttioll 252 of thcTaxation of CbaTge4ble GBinsAct 1992 to thE txient thal tbEse ate applied to 1¢$ ¢baritsble obi¢¢ts. 3. IDcomt It¥)th DonatitsD¥ Ikpties 2025 Uttrwtrk Rtstrltlod Total fuds Eb)ti8¢ioL8Attd gift$ Gift •MI fjtts 318.792 34.S17 318,7YI 37.745 24,168 3,228 24,168 27J96 353J09 380.705 PA 16
Emmauiscbool Ltd Nott$ th tb¢FikniDdal St•t¢iu¢Dts (tonthkmed) ForTheY¢rEndtd 31 Auguit2•25 2024 UDmtrltted Rertrifttd DoDations ard gifts Gift aid 118,654 13.370 118,654 13.610 26.053 240 26,053 26293 132.024 158.317 4. Itent1come 2025 Umrtrtrktsd Rertrlcted funds fullds Bahk interest tzc¢iYable 908 17.214 18,122 2024 futhda Bk intere8ireceiv8ble 1&382 16382 5. N¢tlll¢onrfEspendllUTe) The ttet itt()m¢ is suied Aft¢¥ cb4TpFJ{¢reilitill8}.' 2025 2024 Bad debts Dw¢iationof tan8ible rd•sets. Oty¢d {6.8011 10,479 P88c 17
Emm4lls Sthoollld N•t•8t• th• Finan¢lal Stt¢tI leonth)w411 F•rTh YèArEllded JI AuEDit2015 6. An8tyii •f Endir¢ 21125 d¢rtken Supportfosts dlreclty IA¢eJJot671 Raisiog fiu¥Js Primary S¢C4uthry¢thwation SutwtiD8WVitieg (&8011 25,940 {6.1801 271876 30.541 250,936 30,541 19.139 282,098 301.237 1024 dtruken Support togts dlrrctly (seenole 7) 506 506 Primary gnd 5ccondarycthdT1on SupFwtinB activilies 43.266 247.075 19.B05 290,341 19.303 43,266 267J86 310,652 7. sport Costs 2025 Primary ID secolldary Supporti#8 Ralth¥ fwod$ Totsl Employee ¢o5ts 212,503 9,737 28,696 212.503 12,847 46269 kO.479 Crtnml athDirti$tslltion 621 16,952 10.479 621 250.936 3q541 282,Q98 P4ge 18
EmD)us School Ltd N•tw to tht FthiTL¢lil StstemÈ•ts (iontiued) ForThtY¢rEaded JI At 21128 2W4 Prim•ry Dd SttMd#ry SDpporUng Rlsth8 ED)pltsyeteo8ts Pr¢mise5 exwses IknerniadtDinisIAtiott 211.940 7,852 27,283 21J.940 13,087 35.908 6.451 5235 8.119 6.451 506 Depr¢¢ia¢io 506 247.075 19.805 267.386 ZQZ5 2024 Jndryeudeol exwn]l0ll ofth¢ fmaDcial 1250 9. Staff Coats costs were follows". 2•25 2024 W88¢J Bnd so12rie8 So¢ia] costs 200223 3.$64 7,496 194.31S 4.392 Ll.482 Othttp¢nsiom costs 211,283 210,189 No ¢mploy¢e8 h&d employee knefit$ in excess of£60,00012024'. nill. Pensioneosts aT¢ allocatedto tivitieS ill proportioTh to the itThg c4)5t5iDCUtTed It aTe wholly ¢kn¥edtO UnStrictcd futvJ8. Th¢ ¢haTiry trusiees W¢Tenotpgidor re¢eived 9Y oib¢rbeDtfits fmrn ernpjoymr the TnOr its subsidw itt the year 12024.. £tiill neitherwere th¢yreimbursed expellses th¢yeaT12024.. £ttiJl. No ¢b3ty trus*e relved paynmi for of¢s5iooal or oth¢r servitts swppli¢d tgthe charity12024: £mill. 10. Ara$1 f4Mmbw of Etypl•y¢ AVeragerdb¢TOf ¢mphy¢¢¥ duiiDgth¢ Yearw. 2012024: 18) 19
Stho•l Ltd Notu trj the FIDimclal Statemeits luntiDu¢d For TheYurEnded 31 Au202$ I l. Th¥1bleAS8ets L•od & Property Frhold Plnt & M•¢hiotry Under ru¢¢io TotAI Cokt As * I Seplember 2024 AdditioLI 43,51 2240 48.437 702.438 18.0731 91338 1,054,678 (8.073} 350,0 A5 at 31 August 2025 350.(> 46,141 742.802 1,138.943 DepTe¢lwllott As at J S¢pt¢rnber 2024 30.154 7,562 30,154 10.479 2.917 AsAt 31 August 2025 2.917 37,716 40,633 Nei BookV•lu As at 31 A1 2025 347.083 8,425 742.802 1.098.310 As at I Scpternbet2024 13,747 48.437 62,184 12. Dtbto 2025 2•24 D4eplthlD owey•*r Trddt debior5 21201 5.441 PryymeDts a¢enwd iaeome VAT recovcr&ble usets 6,526 158.188 186.754 27.642 Sbryt temj dd)tots 4renwSr •ttRllsadionprKe, Mdii¢h ¢8 wJ•lly Ihe Invol pl], le81 Im]rMeNtI8es forb•d and diwbtfijl debts. Pa8e 20
Emm&uStho•l Ltd
N•¢u t•tht F5x8lld•lStt¢]tLéthtsltoutiDud}
VowTh¢ Y¢rEllded 31 21J25
13. Crt411tor¥: FllilliDutlMlhlnOx¢Ytr
2025
2024
15,592
9,511
907
AccDJaJs and d¢f¢rr¢dinmt
50,522
25,103
51.429
Sb)rttem) ¢r¢diioTb m¢bsurcd al trdwaciionprjct.wbi¢hi5 th¥ rtivtiice price.
14. Crr411t•rg:ADL•unts DueAftqr Yea
2025
2024
22,867
27.279
15. Ikferttd h
Stknol Ltd Nottt ¢• th• FirtneEalStatements {coMd•udl IrorTtheYerEAded 31 Au2wst 2025 Ayitl Sfpttmbrr Z024 •tJl Expeidltsrp Awst 1023 lJorvfrtd¢d fuDdJ O¢n¢ral= 28.885 301,111 48.763 3n.7S7 Rt¢rkitd fBd¥ R¢5tsiclEd fimd5 399,J92 370.$23 970.115 62&475 671,634 48,763 1348.172 Septtmber 202J At31 IDrow¢ TerS 2014 Unrtttritted 56.85J 2,684 (310,6521 28,883 401749 I48.406 48.437 599J92 T•iJftndi 459.6 431,(90 1310.6521 48,437 628,475 18. Tra•¢01 wlthTtll8teo4 NonE of trste¢S received attyremulleratiollorgThy othtrbetsefits from an ¢rykiyttlli wththt ¢bATity or llrelat cntity thriD8the currcDt orpR¥ye8r. 19. Rdlted PartyDhdouTti Duringth¢yw. • building usedby thr chATityws ¢ndowedts) frorn a ¢u&todfi ttwee. 20. CoMpAyJknltod byguiraDtet Tht compaDy is limitlbY guaTantee, not having4 5knar¢ ¢apit81. Bvery emberrthe company WJdertak¢&ty) ronknbutc bu¢h n(wNts ys mftybe requ¢& (not ex¢¢¢dit)8 £1) to thea81ets of the mP8nY shOld iibe WOUDd upwhile h¢ or3hE 1$ ttmbe[ orurythin onE ye8t2fi¢rhe orsheceLses to bE amember, forpaythents of th¢ compaJry5 debts liabiliti¢5 contra¢tsl b¢foT¢ 01 shE ceHses lobe amember, alrthE ro5ts, c&4r8es and expcnsEs of witidinxuN foradju*m¢Dt•f the ri8h¢8 of theclffltrIe$ amongth¢nwlve Pap 22
Sehool Ltd i)¢iU¢O Sf•t¢meDt of Fln•nctslAttlvllles (SDcludknkg IDme ¥nd EIDdElreActOuDt) ForThe YtarEdcd 31 A1¢ 2025 2025 U24 Totsl Thti funds INCOME AND ENDDWMENtS S110M: DonittoDs ad legacTes DO110$ yft¥ Gift4id 318.792 37,745 24.168 iiw 13.610 26.053 38Q.705 158.3L7 ChgTitblc Actit$. Primry AThd 8¢foDdiry edu¢tl•D Jncome from charitbkACtivities 272.807 256.391 272,807 256J91 k itiievtstr¢ceivable 18,122 16.382 18.122 16.382 671,634 431.090 EXPENDITURE ON: Rafs fNndJ B)d d¢bts written off AdvertiSLDS aExI mark¢knng c05ts 6.801 (621) 15061 6,180 15061 VE¢•Dd*ry edu¢wth)D Pwcb•ses IIA279) (14.9861 (8,6461 119,64l} 19,6611 W4¥es Bnd salaries ETnployer6 NI z¥loy¢n wsion&. defiAedt(ffjtyibution% scheme Staff tyaiMin8 R¢hi (200223) (3,564) (7,496) (12201 {9091 12.9441 11.Q14} (6341 {42361 112.625} (194,315) 14.3921 111,482) (1.751) 11.805 1588 IL,0141 18571 {3,588} {13.202} CONTINUED Watct tatrs R¢pairs andmaini¢naM¢¢ CleaDi C¢mJputersofvare, ¢ODSUtThabJe5 knd mainletsauce Pag¢ 23
Ernm2ui SchoDI Ltd Dttllled St•tem¢mt of FlnabdAIAdlvlttt5 {iiltludln8 and ExpeDdltureA¢collnt>{Utttirt•ed ForThtY¢rEndeO 31 Awgust 2025 14,1751 I428} 15.500 11,7621 (1.725) (4.5481 (6.3981 (1.4101 InsuThrKe Sul>ts(¥ipMtt8 Sullthy eApenxs (276,876) (290J411 SNpporll•g ¢llvA¢le5 Light andbeBt inti. stsriQYJCry Trl¢¢onu)wi¢ions and da• ¢08ts Ind¢prnd¢nIcx1jErfS fcL 15.235) {3.103} 18801 11871) 1921) 11250) {1.7851 (5.6741 (4,1) 1261} 110.4791 (1.9351 IxgEI fet5 Bookke¢pillg (Ees BBnk chor8C5 (l.691) 13081 16.451) 130J411 119,8051 {3012371 {31O,6521 r4ET INCOM 370.397 120.438 P88e 2A
Srbool iAd ependtnt ExA•thitrf8 Rtportt• the Tnuteu •f ElluD# Sthool IAd ForTht Year Emthd 31 Allgu5t 2025 l to the chwity tru%uottmy ¢x$mir ofthe ac(ots ofE[tUn Srkni furtheycar 31 Au8yI 2025. Rtsp•Dslbllltlts •d Ba oIRert A& the ctwily trust¢rs Cvnwy loDJ its directyrn fLylPU of ¢ooytty lrtwm Y¢ &1¢ rewn6ibl¢ forthc epthr•tiott tsfthe in with the TequiTrnts ofthe Compwtii¢skn 2(M)6 21A¢ll. Havin8 Satisfied myself th•t th¢ Rccowjtsof the Comwyare [Vrj w b¢ wditul Pth 16 of the 2A¢¢ and are eli8ibl¢ for indynd¢nt irt w of my exAmÉD•Uffj of your cknity'5 acc£ttts &8 effied ow Section 145 orth¢ Chariii¢sAd 2011 I'the 2011 Ad'l. In c4nying my cx•min#lioD I have followed thc Directions given by the Charity Commissim 145(51 (b) of 201] A¢L IDdependent Ex•u>l#¢r'i Ststmtffit Since the Company's grom £250.0 yLwr cx•m]n Ix • JDth ora body listsd in 110 145 of th¢ 2011 Act. I Confitm th41 l Am qudifitd the ¢X•miD•UOn b•% I a ¢mber of The Irthtiiw¢o(Chthered A¢¢ounwbts in Ensland a[ Wak8, whJ'¢h is on¢ of th¢ bo¢Jiu. I have completed my ex4miMalion. l ¢4Dfim) tto kn¥ecome w my aii¢ntioD in with the exwnimiion vin8 me to b¢li¢v¢'. 1. 4CCoU8 rewrth w¢rt not kepi ib ofthe Cowy u Teqwred by41% 3B6 ofthe 21thAct: or 2. th¢ H¢¢ountsd0 ntst xtOTd wilh those recordJ: or 3. th¢ ¢0n1$dO Jwt comply wilh th¢ x¢ouNit18 of ¥¢rf1 396oftht 2(WAa othuth•n 4ny r¢quircnnI that thr 8Eve alnJ¢ •1 f•ir Thieh li Jwt • mthconath as Frfrt of wdqjctht 4. the thrGounts hv¢ b¢M t¢re in with the m¢thc4tswxi PrI1P1 of the SIml of R¢¢omm¢nded Prn¢ti¢e for a¢countin8 artd rtportin8 by ¢lwitie8 •ppli¢abk w ¢lwiti¢s PTtwitig their x¢tyJnts in CordN¢ with th¢ Fina11 Reporting Standllyd *ppli¢able in th¢ UK •ThJ R¢publK of IreiwLd IFRS 1021. I hav¢ TK> cottcthL4 havc come 4crw no othttmatt¢ts ID co¢¢¢10 with th¢ ¢x¥miAatiOb to1¢ atteniion should be drawn in thij rLWt in orthr enabit a ptopcr under51wbdin8 of the rwh¢d. DAvid Oak¢wn FCA Diie fvl 08kpn5cn Utut 2 BryrrAsh Busin¢s5 P•rk Tiowbnd8e WilistUTe BA14 8HE z£