Company registration number 03867657 (England and Wales)
Charity rgglstratlon number 1078467 {England and Wales)
THE PHOENIX CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

THE PHOENIX CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trusttrs
Mr J Brown
Mrs L Jc¥)es
Mrs C McEwan
Mrs J Marsh
Mrs C Home
(Appointed 15 January 2025)
County of incorporallon
United Klngdom
IEngLqnd and Wales)
03867657
Charfty reglgtration
England and Wdles
1078467
Reglgter•d offlce
Bamett Lane
Wordsley
Stourbridge
Wost Midlands
DY8 SPY
Independent 8xamlner
BK Plus Limited
Churchfield House
36 Vicar Street
Dudley
West Midland$
England
DY2 8RG
Accountants
BK Plus Limited
Churchfield House
36 Wcar Slregt
Dudloy
Wesl Midlands
England
DY2 8RG
Bankors
Metro Bank
Mery Hill Branch
50 Two Woods Lane
Brierfey Hlll
st Midlands
DY5 1TA

THE PHOENIX CENTRE
CONTENTS
Page
Trustees report
Statement of Trustees responsibilities
Independent examlnerfs report
St*ement of financial acliviiies
Balance sheet
Notes to the financial statements
9-17

THE PHOENIX CENTRE
TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report
and the financ*al statement5 for the year ended 31 August 2025. The Iruslges have adopted the provigons of the
Statement of Recommended Practice ISORPI 'Accounling 8nd Reporb'ng by Charities IFRS 1021" in preparing the
annual report and financial statements of the charity.
The finanaal ststemenls have been prepared in accordance with the accounting policies set out in note 1 to the
finanaal statements and comply wllh the charity's goveming document, the Companies Act 2008 and "Accounting
and Reporting by Chorities. Slalemenl of Recommended Practice appI￿able to charities preparing their accounts in
accordance wth the Financial Reporting Stsndard ap￿ICable in the UK and Republ￿ of Ireland IFRS
1021" (effective 1 January 20191.
Structure. Govemanco and Management
The charity is a tharitable cOmp￿Y limited by guarantee and was set up 28 October 1999 and its eompany
regislr8tK)n number is 03867657. 11 is governed by a Memorandum and Articles of Assoaation., its Otlects are lo
advance the education of young children with learning difficulties andlor disabilities.
The directors of the Charitable company are its trustees for the purposes of charity law. The trustees are appointed
by the Board of Trustees and serve for three years after which they may put themselves forward for re-appointment
at the Annual General Meeting. At the regular trustees, meetings, the trustees agree the broad slratsgy and areas of
activity for the trust including reserves and risk management policies and performance. Prospective trustees are
idenlifigj from parents of children using the service and through Dudley CVS who can $igr¢posl prospective trustees
lo the Board for initial consideration. All prospective trustee8 meet the Board prior to appointment to discuss their
POS8ible future role.
Enhanced data barring ched(s are undertaken prfor lo accepting appointment and a Code of Conduct is signed on
appointment by each trustee. As al 31 August 2025 there are six Iruslees in place who are able to effectively
manage the Charty. H¢)wever, another positions available to interested parties, be they parents, guardlans or
other appropriate members of the community, %thich is still proving a challenge to fill.
In lemis of govemance compliance, the minimum living wage and work place pensions are ￿ specific issues that
the trustees continually monitor. In relat￿n lo pensions the implementation of the NEST Pension Scheme has gona
well and during this year., the lowest hourly rale was increased in April 2025 10 £12.25 and in line wth legislation
would continue lo be increased in 8 phased manner during April over the forthcoming years lo ensure that we
retained oijr valued staff.
Day to day administration of the charty is carried out by a Centre Manager who 18 employed by Oudley MBC. with
key mattets being drawn to the attenbon of the Chair crf Tru51ees for consideration and discussion with other
trustee5 as required, either al the regular trustees meetings or by dired contact in befvn the same.
Trustees
The Iruslees, who are also the directors for the purpc6e of company law, and who seThed during theyear and up to
the date of signature of the financlal statements were-.
Mr J Brown
Mrs L Jon¢s
Mrs C McEwan
Mrs LAshfield Iresigned 14 July 2005)
Mrs J Marsh
Mrs S Slaves (resigned 18 November 2025)
Mrs C Home lappoinled 15 January 2025)

THE PHOENIX CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Objectlves and actlvltles
Our charity'$ purposes as set out in the objectives contained in the companls Memorandum OfA88￿latIOn are to..
Provide speck8list support lo advance the education (includlng social and physical training) of the children
in the area of benefit up lo the age of 16 years with leaming difficutties andlor disabillties.
Enhance the development and education of such children by encouraging parents lo understand and
provide for the needs of thèir ehildren and encouraging parents lo tske reSp￿sibil￿ for and lo become
involv&d in the activities by which the objectives are ftjrthered and promoted.
Advance Ihe education of such children by enabling them to inleracl wfih their parents and guardlans and
th children who do not have any learning drfficulties.
The trustees have had regard to the Charity Commissions guidan￿ on public benefit. The charity provides a publlc
benefit by:
Continuing to provide a speualist prg-school nursery provision for children 2 to 4 years old wth a range of
special needs whose familieslguardians reside wth the area of Dudley Metropolitsn Borough Council
(DMBCI and beyond. There is limited speciali8t pre-school nufsery provision for children under 4 with
disabilities wthin DMBC area arKI as such demand exc¢eds the number of pla¢es available.
Making available spaces for up lo a Ma￿muM 0120 children per week from this specific disadvantaged
group and engaging with parents and guardians al their homes and wlthln the setting to enable them tr)
discuss concerns and educational development of their child.
Endeavouring to ensurg that the staff at the Phoenix Centre has the resources and training required to
maintain the support and educalional requir8menls of the children in their care.
Achlevements and perfomianco
On behalf of the trustees, I have to report that 2024125 has in the maln been another positive year for the Phoenix
Centre, with staff retention still belng #n ongoing challenge for the charity.
One fvll time stsff vacancy from the end of the previous academlc year, along wth the provislon of a fixed term
contract to cover the Deputy Managers Post until July 2026, plus ￿ new part-lime aftemoon vacancies have
proved difficult lo fill. Where necessary temporary stsff have been engaged lo address these staffing shortfalls, with
the obvious finanaal implications of doing so. The Trustees are mindful of the impact on staff and children alike,. and
il is intended to explore a number of affordable options that the eharity can implement to overcomg these particular
issues during 2025128.
An annual pay review was undertaken by the trustees and implemented in Aprll 2025 to ensure that all of the pay for
the staff was above the minimum worklng wage1£12.25}.
The National Employers Savings Trust {NEST) is now in ils ninelh year,. whith wth the assistan￿ of our current
payroll provider continues to OP8r*e well. The ￿rrent level of contr1t￿tIonS remains at 8% ¢omprigng 5% for staff
and 30k for the Charity.
The balance of the sponsorship fundirKJ provided for this equipment1£1,6021 will remain available as designated
funding for the provision of add￿Onal sensory room equipment that may be required in the future.
Maintenance and repair5 Ot the Phoenix Centre are always ongc4ng. During the year120241251 floor, wall c18dding
repairs were undertaken, along wrth the provison of heavy-duly rubber mats and associalod ground works at the
rear garden emergency exil to prevent animal access to the garden area. The external play area bamboo fencing
has also been replaced along with a number of other mlnor works completed.

THE PHOENIX CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Achlevements & Perfomiance {¢ontinuedl
Our insurance eover remains wlh Merkel {UKI Ltd., who conJnue lo provide the levels of cover required at
competitive premium.
In terms of compliance. all Risk and Fire Safety Assessments. induding the annual gas boiler service, fire
extinguisher maintenance and PAT testing, have all been undertaken during 2024125. The Disclosure and Baffing
Service IDBSI checks for staff, volunteers and trustees have all been updated, including, where appropriate the
requirement by Otsled lo regisloT for the automatic DBS renewal scheme.
Staff training 1$ up lo date. wth staff completing the required ststutory and refresher training during 2Q24125.
Energy ctssls have continued lo rise through the year. Therefore, the Chafity has taken advantage of a fixed price
contfftcl with British Gas for both gas and eleclricty, both contracts ending December 2027. 11 is anticipated that
both of these contracts have and will continue to proiitde stability regarding current and future energy bills.
The intake of the morning groups of children (Tuesday to Friday) has remained at a maximum of 10,. with the intak8
of the afternoon group of children (Monday lo Friday) to a maximum of 5. Both cohorts received 15 hours per week
per thild. During 2024125 t)oth cohorts comprised of children with complex need$, with the moming and aftemoon
group$ numbering 5 children.
At the end of the academic year 120241251 the existing grant agreement irnplemenled betsveeTr the charity and
Dudley Eady Yeats will discontinue. This situation has arisen due to the opening of a new school by Dudley MBC in
January 2026, with Special Needs provision, al Pens Meadow. DisCUS$lgn$ are, and wll continue lo take pla
befv4een the Charity and Dudlèy Early Years lo establish an interim position where the children with special needs
that were due to start at Pens Meadow in September 2025 will continue t¢ attend the Phoenix Centre until the end
of December 2025. This arrangement will include grant funding of circa £35,000 for the period September to
December 2025, to enable the Phoenix Contre lo be able to Tnaintain its staff and provide the resoums requi￿d.
The eurrenl Phoenix Centre Managers Post. provKled and funded by Dudley MBC, wll also cease on or about 1
January 2026. This will rgquire the Charity to 8dvertise and fvnd this position as soon as pra¢Xicable lo enable the
Phoènix Centre lo ¢ontinue lo operate. This will of course impact on fLrture funding of the Phoenix Cenlre.
Nolwithstanding the above, the partnership arrangement during 2024r25 h85 certainly assisted the charity wth the
day-toaday operation and fiJnding of the Phoenix Centre.
rt from the above grants, other donations were received during the year from Dudley Scouts, AlThe Johnson
Estate. Kinver Rotary. In addition, stsff and trustees ran a Halloween stsll during October 2024 as well as a Summer
Raffle in May 2025, all of whKh provbded much needed funds for the charity.
The collective sum realised from all of these generous donations was £4,579.
A positive working partnership h#s been maintained with DMBC Children's Directorate durfng the year, and the
Early Years Development and Child Care Team remained a key focus wthin the Phoenix Team., along wth that of all
the other agencies involved in 5UPPOrting children and families wthin the Borough.
As in previous years l am pleased lo report that the reputation of the continuing and unquestionatle profes%onalism
and commitment of the entire Phoenix Centre staff, working closely as a team with Trusle8s. has ensured that the
Phoenix Centre has been able to provide some of the best quality educational opportunities and care for young
children with disabilities and their families across the Dudley Borough.
In spfjte of the challenges that ¥MII undoubtably be presented during the forthcoming year 2025126, it remains clear
that the staff and Trustees of the Phoenix Centre are eommrtted to the ongoing operation of the Phoenix Cgnlre as a
Charity. and lo ensure posrtive outcomes for cl)ildren with emerging and special needs.
In concluding we as the Trustees are proud of the fact that Phoenlx Centre is renowned for the quaily of work and
care, and the attention and professionalism of ils stsff continues lo be ackno¥￿edged by paienls and professionals
alike. Our gool as trustses is to continue ensure that thls remains the case for the future

THE PHOENIX CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Reserves pollcy
The trustees aim to maintain free reserves in unrestricted funds al a level which equates lo appThimalely at least
three months of unrestricted charitable expenditure. The Iruslees consider that reserves al this level wll ensure
Ihal, in the event of a significant drop in funding, they will be able lo continue the current activities while
nsideralion is given to ways in which additional funds may be raised. Three months unreslricled charitable
expenditure is currently around £25,000 This level of reserves has easily been maintsined throughout the year.
Designated reserve funding of urca £60,000 is deposited in the CCLA account, This represenls the amount
require¢y from the policy above and potential additional costs should the charity close suth as statLrtory redurKlancy
payments to stsff who are entitled to receive these payments plus one year's additional insurance and any
remaining lease costs on the charity's premises, along with any oulslanding utility or contracted payments.
The Trustees wish lo stress that they sinCe￿IY hope that it wll not become necessary lo lake the ultimate and
drfficutt course of action to reduce staff hours or indèed make some or all of the st2ff redundant.. but they are mindful
of their legal responsibilities lo ensure that the charity does not become financially Ins0￿ent.
Transadlons and financlal position
The Slalemenl of Finanryal Activities shows a nel income for the year of £65,783 12024 - £53,634) and total fund
balancos at the year end of £205.611 12024 - £139,828>. Within this total fund 8re restriGled reserves of £1,764
12024 - £1,784).
The ￿port of the trustees has been prepared in accordance wth special provisions of Part 15 of the CompaniesAct
2006 relating lo small companies and in aCCordar￿e with the Slalement of Recommended Practice {SORP}
'Accounting and Reporting by ch8nts.es {FRS 1021..
The Trustees report was approved by the Board of Trustees.
MrJBr
Dlr
or, Chalr Trust8eS
26 May 2026

THE PHOENIX CENTRE
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST2025
The trustees (who are also directors of The Phoenix Centre for the purposes of ￿MpanY lawl are responsible for
prepa￿ng the Trustees, Annual Report and the financial statements In accordance ¥Mth applicable law and United
Kingdom Accounb'ng Standards Iuniled Kingdom Generally Accepted Accgunling Practlcel.
Company law requires Ihe trustees to prepare financial statements for each financial year, ￿thIch give a true and falr
ew of the stsle of affairs of the ¢haritsble company and of the incoming resources and application of resources
includin9 the income and expenditure, of the tharrtabl(h company for that period. In preparing these financi81
ststements, the trustees are required to..
$glect suitsble accounting policies and then apply them consistenuy.,
observe the methods and principles in the Chorilies SORP IFRS 1021.,
make judgements and esb'mates that are reasonable and prudent.,
slate whether applicable UK Accounting Standarrjs have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going eoncem basis unless It is inappropriate lo presume that
the charitable company wlll continue in oper8ts0n.
The trustees are responslble for keeping adequate accounting records that disclose smth reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the finaneial statements
comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hen￿ for tsking reasonable steps for the prevention and detecllon of fraud and other irregularities.
In 80 far as the trustees are aware:
the￿ is no relevant ae¢ounting information of whlch the charitsble company's independent examiner is
unaware,. and
the trustees have taken all steps that they ought lo have taken lo make themselves awar8 of any
relevant accountsncy information and to establish that the independent examiner is aware of that
information.
The Truslegs are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any time the finan¢i81 position of the Funds and enable them to ensure that the financial stslements comply with the
Companies Act 20(6. They are also responsible for safeguarding the assets of the Funds and henee for taking
reasonable steps for the prevention and detection ol fraud and other irregularllles.

THE PHOENIX CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PHOENIX CENTRE
I report to the Tfuslee$ on my oxamination of the financial stslements of The Phoenix C8nlre for the year ended 31
August 2025.
Responsibilities and basis of roport
As the Twslees of the Fund5 land also its directors for the purposes of company lawl, you are responsible for the
preparation of the finanoal statements in accordance wth the requirements of the Companle$ Act 2006
Having satisfied myself that the financial slalemenls of the Funds are not required to be audited under Part 16 of the
Companies Act 2006 and are eligible for inllependent examination. I report in respect of my examination of the
Funds's financial slalements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 14515llbl of the ChariliesAct 2011.
Independent examlnerfs statement
I have completed my examination. I confirm Ihal no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Funds as required by section 386 of the Companies Act
2006.
the financial statements (ks not accord with Ihosg records,. or
the finanaal statements do not comply wlh the aGcounling requirements of section 396 of the Companies Act
2006 other than any requirement that the financial $tstements give a true and fair view. which is nrt a matter
considered as part of an irKlependent examination., or
the financial statements have not been prepared in acLordance with the methods and PfincipEes of the
Statement of Recommended Practice for accounting arbd reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard apF4ieable in the UK
and Republic of Ireland IFRS 1021.
I have no coneerns and have eome across no other matters in connection wth the examination lo which attentlon
should be drawn in this report in order to enable a proper understsnding of the financial statements to be reached.
Claire Jones
BK Plus Limited
Chartered Certified AccL)unlants
Churchfield House
36 Vicar Street
Dudley
Wesl MidlaTrJs
DY2 8RG
England
Dated.. 26 May 2026

THE PHOENIX CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 2025
Unrestricted Restrlcted
fund8
funds
2025
2025
Total Unrestrlcted Restrfcted
funds
funds
2024
2024
Total
2025
2024
Notes
In¢omo from:
Donations and legacies
Charitable aclivilies
Investments
4,649
132,162
2,633
4.649
132,162
2.633
4.142
146.993
1.851
4.142
146.993
1.851
Total incorn
139,444
139.444
152,986
152,986
Expendlture on:
Ch8ritabl& activities
73,661
73.661
95,001
4,351
99,352
Total expenditure
73,661
73.661
95,001
4,351
99,352
Net incomellexpendliurel and
movement In funds
65,783
85,783
57,985
14.3511
53,634
Reconclllatlon of funds:
Fund balances at 1 September
2024
138,064
1.764
139,828
80,079
6,115
86,194
Fund balances at 31 August
2025
203.847
1,764
205,611
138,064
1,764
139,828
The statement of financial ath"vilies include8 all gains and losses recognised in the year. Al income and expenditure
derive from continuing activities.

THE PHOENIX CENTRE
BALANCE SHEET
ASAf31 AUGUST2025
2025
2024
Not9S
Current assets
Debtors
Cash at bank and in hand
11
2,982
205,125
2,789
148,977
208,107
151,766
Creditors: arnounts falllng due wlthln
one year
12
{2,496)
111,9381
N•t current assets
205,611
139,828
Funds
Reslricled income funds
Unrestricted funds
16
17
1,764
203,847
1,764
138.064
205,611
139,828
The company is enlilled to the exemption from the audit requirement contsined in section 477 of the Companies Act
2006, for the year ended 31 August 2025.
The directors aCknO￿edge their responsibilities for complying wf(h the requirements of tho Companies Act 2006
with resped lo accounting records and the preparation of financial statements.
The members have not required the company to obtain an audll of ils ffinanaal slalements for the year in question in
accordan￿ wrth sects"¢)n 476.
These financial statements have been prepared in accordan￿ with the prowsions applicable to companies subject
to the small companies regime.
The fina
tements were approved by the Trustees on 26 May 2026
MrJ
DI
tor. Chalr Trustees

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accounting pollcles
¢harSty Informatlon
The Phoenix Centre is a private company limited by guarantee incorporated in England and Wales. The
registered office is Barnett Lane, Woidgjey, Stourbridge, Wesl Midlands, DY8 SPY.
1.1 Ac¢ountlng conventlon
The eharity 15 a private compary limited by guarantee and incorporated in England and Wales. The members
of the company are the trustees named on page 1. In the event of the eharity b￿ng wound up, the liability in
re5Pg¢t of the guarantee is limited to £1 per member of the charfly.
The charity conslrtutes a public benefit entity as defined by FRS 102. The financial ststemenls ￿ve been
prepared in accordance wth Accounting and Reporting by Charities.. Stslement of Recommended Practice
applicable lo charities preparing their accounts in accordance vAth the Financial Reporbr¢g Standard
applicable in thg UK and Republic of Ireland IFRS 102) issued on 16 July 2014 las updated through Update
Bulletin 1 publishgd on 2 February 20161, the Financial Reporting Standard applicable in Ihe United Kingdom
and Republic of Ireland IFRS 102), The Char￿.e5 Act 2011, the Companies Act 2006 and UK Generally
Acceptèd Accounting Praetiee.
The financial slalements are presented in sleding which is the functional currency of the charity and rounded
to the nèarest pound. The significant accourrting policies applled in the preparation of these financial
ststements are set out below. These poliues have been consistently applied to all years presented unl8s8
otherwise stsled.
1.2 Golng conc•rn
The financial slalements are prepared on a going co￿ern basis under the historical cost convention. The
Iruslees now consider with the support of the llxal authority that the charity can continue its activities for al
least the next fv40 academic year5.
1.3 Charbtable funds
Unrestricted funds are available for usg al the ijiscretion of the Trustees In fiJrtherance of their charltsble
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the finanaal Statements.
1.4 Income
Income 1$ recognised when the Funds is legally entitled to it after any perfomance conditions have been met,
the amounts can be mga$ured reliably, and it is Pfobable that income wll be received.
Cash donations are recognised on receipt. Other donabons are recognlsed onee the FuTrJs has been r￿lfied
of the donation, unless performance conditr.ons require deferral of the amount. Income tsx recoverable in
relation to donations received under Gift Aid or deeds of covenant 19 recogni¥ed at the time of the donation.
Legacies arg recognised on receipt Of otherwise if the Funds has been notified of an impending distribubon,
the amount is known, and receipt is expected. If the amount is not known. the legacy is Irealed as a
contingent asset.

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
Accountlng polieigs
(Continued)
1.5 Expendltu
Expenditure 1$ recognised once there is a legal or conslruclive obligation to transfer economic benefit lo a
third paty, il is probablg that a transfer of economic benefits will be required in sddemenl, and the amount of
Ihe obligation can be measured reliabty.
Expenditu￿ is classffjed by activity. The costs of each activity a￿ made up of the totsl of dir￿ ¢osts and
shared costs, including support Costs involved in undertaking each activrty. Direct cos15 attributable to a single
activity are allocated diredly to that activity. Shared costs which contribute to more than one activity and
support costs which a￿ not attn'bulable to a single activity are app￿tIoned between those actiVit￿S on a basis
consistent wlh the use of resources. Central staff costs are allocated on the basis of ts'me spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash al bank and in hand and short term deposits repayable on or wllhin a
Ihrge month notice period.
1.7 Flnancial instruments
The Funds has electe¢J to apply the provisions of Section 11 'Basc Financial InstNments' and Section 12
'other Financi81 Instruments Issues, of FRS 102 to all of rts financial instruments.
Financial instruments are recognised in the balance sheet when the Funds becomes paty to the contractual
provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented In the finanryal statements, whèn
there is a legally enfcsrceable right lo set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asset end settle the liability simultaneousty.
Basic flnancial assets
Basic financi81 assets, which incjude debtors Ind cash and bank balances, are initially measured 8t
transaction pri￿ including transaction costs and are subsequently carried al amorb$ed cost using the effeth've
interest method unless the arrangement constitutes a financing transaction, where the tran$￿tion is
measured al the present value of the fLrture receipts discounted at a market fate of interest. Financial assets
dassrfrgd as receivable within one year are not amortised.
Baslc financial liabilltles
Basic financial liabilities, including creditors and bank loan$ arg initially recognised at transaction price unless
the arrangement conslitules a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted al a Tnarkel rate of interest. Financial liabilities ¢las&fied as payable
wiihin one year are not amortised.
Debt instruments are sub$equenUy earned at amortised cost. usng the effective interest rate method.
Trade cre(tilors are obligations to pay for go￿1$ or semces that have been acquired In the ordinary course of
operations from suppliers. Amounts payable ore classified as current liabilities if payment is due within ong
year or less_ If not, they are presented as non-current liabilities. Trade Ixedilor5 are recognised inib'ally at
transaction price and subsequently measur8d al amortised cost using the effective interest method.
Derecognitson of flnanclal liabllities
Financial liabilities are derecognised whon the Funds's contractual obligations expire or are discharged or
cancelled.
10-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Accountlng pollcies
(Continued)
1.8 Employèe beneffts
v￿en employees have rendered service lo the charity, short-term employee benefits lo which the employees
are entitled aré recognised at the undiscounted amount expgcted lo be paid in exchange for that service.
The tharity operates pension aut¢>enrolment for eligible employees. Contributions are expensed as they
become payab￿.
1.9 Retlrement benofits
Payments lo defined contributlon retirement knefft schemes are charged as an expense as they fall due.
Critl¢al accountlng estimates and judgerngnts
In the application of the accounting policies, the Trustees are required to make judgements. estimates and
assumptions about the carrying amount of assets and liabilities that are not roadily apparent from other
sources. The estsmales and a$S￿lated assumptions are based on historical experience and other factors that
are cx)nsidered to be relevant. Actual resum5 may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions lo accounting
ostsmates are rewgnised in the period in which the estimate is revised where the revision affeels only that
period, or In the p¢riod of the revision and future periods whefe the revision affects both current and future
periods.
Income from donallons and legacles
Unrestrictgd Unrestrl¢t9d
funds
funds
2025
2024
Donation8 and gifts
4,649
4.142
Income from charltable actlvltles
Unro$tri¢ted Unrestrictsd
funds
funds
2025
2024
Grant funding
132,162
148,993
11

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Income from investments
Unrestrlctsd Unrestrlctgd
funds
ftsnds
2026
2024
Interest receivable
2,633
1,851
Expenditur¢ on charftable activltles
2025
2024
Restrlcted funds
Sensory room expenditure
4,351
Share of Support and governance C￿t$(S90 note 7)
Support
Govemance
70,892
2,769
92,296
2.705
73,661
99,352
Analysis by fund
Unreslricled funds
Restricted funds
73,661
95,001
4.351
73,661
99,352
Support costs allocated to a¢tlvltles
Total
2025
Total
2024
Staff costs
Rent and rates
Insurance
Light and heat
Telephone
Prinb"ng, post and slattonary
Sundry expenses
Pupil activity support
Training
Equipment, repairs and renewa15
Legal and professional
57,176
648
2,673
2,860
73,323
699
2.127
3.879
631
1.308
3,978
358
320
5.673
2.705
229
3,060
61
460
3.076
2.769
Charitable activities
73.661
95,001
12-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Support costs allocated to actlvltles
Icontinued)
2025
2024
Governance costs comprise:
Legal and professional
2,769
2,705
2,769
2.705
Legal and professional fees includes payments to the independent examiners 0 £1,818 12024 - £1,728) for
indepèndent examination fee5 and £55212024 - £552} for other services.
Operating lease payments reeognised as an expense £50012024 - £5001.
Trustges
None of the Trustees lor any persons connected with them} received any remuneratlon or benefit5 during the
year. (2023.. £Nill
Ernployees
The average monthly number of employees during the year was".
2025
Number
2024
Number
Employment costs
2025
2024
Wages and salaries
Other pension costs
55,542
1.634
71.398
1,925
57,176
73,323
There were no employegs whose annual remUneral￿n w88 more than £60,000.
10 Taxatlon
The charlly is exempt from tsxalion on its activities because all its income is applied for charitable purposes.
13-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
11
Dobtors
2025
2024
Amounts falllng due wlthln one year:
Other debtors
Prepayments and accrued income
2,822
160
1,758
2,551
2,982
4,309
Other debtors are le￿gnIsed al the settlement amount due after any trade discount offered. Prepayments
are valued al the amount prepaid net of any trade discounts éue.
12 Credltors: amounts falling due wlthin one year
2025
2024
other crgditors
Accruals and deferred income
9,660
2.278
2,496
2,496
11,938
Creditors are recognised where the charity has a P￿Sent obligation resulting from a past event tFBt wll
probably result in the transfer of funds lo a third party and the arnount due lo settle the obligation Can be
measured or estimated reliably.
13 Incomlng resourc•s
All incoming resources are Included in the Statement of Finanryal Activibes when the charity is Iggally $nlitled
to the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by
way of grants and donations and is included in full in The Slalemenl of Financial Activities when receivable.
Grants, where enlitlemenl is not conditional on the delivery of a specific perf0mlan￿ by the charity 8re
recognised when the charity bocomes unconditionally entitled lo the grant. For legacies, entitlement Is the
eadier of the charity being notified of an impending distribution or the legacy b8ing received.
14 R￿OurceS expgnded
All expendfture is accounted for on an accruals basis and has been dassified under headings that aggregate
all costs related to the category. lthere ￿St$ cannot be directly attributed to particular heading$. they have
be$n allocated lo activities on a basis consistent with use of the resources.
Charitable eXpendrtU￿ comprises those costs incurred by the Charity in the delivery of its activities for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indiiect nature necessary to support them.
15 Rfrtlrernent bonefft schemes
2025
2024
Defined contribution xhemes
Charge lo profit or loss in respect of defined contribution schgmes
1,634
1.925
14-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
16 Retlrornont beneflt 8chem¢$
{Contlnued)
The charity operates a defined contribLrtion pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
16 Restricted funds
The restricted funds of the eharity comprise th8 unexpended balan￿$ of donations and grants held on trust
Subject lo specific eondilions by donors as lo how they may be used.
At1
September
2024
Resources At 31 August
expended
2025
Sensory room
Rear garden project
1,601
163
1,601
163
1,764
1,764
Prevlous year:
At1
Septamber
2023
Resourcos At 31 August
expended
2024
Sensory room
Rear garden project
5,952
163
{4,351)
1,601
163
6,115
(4,351)
1,764
Rear Garden Projects
The rear garden project relates lo funding for the improvement of the outside area al the rear of the Centre to
Improve the environmenl in which the children play.
Sènsory Roorn
The Sensory Room funding relates to a donation from Jaguar Land Rover that has been designated for a
sensory room equipment.
17 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of don*t￿)nS and grants whith are
not subject lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been sel aside out of unr8slricted funds by the trustees for speafic purposes.
At1
September
2024
Incoming
resources
Resources At 31 August
eXP8nd•d
2025
General fijnds
138,064
139,444
(73,661)
203,847
15-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
17 Unrestrlcted fund$
(Continued)
Previous year:
At1
Seplember
2023
Incomlng Resources At 31 August
rosources
expended
2024
General funds
80,079
152,986
195.0011
138,064
18 Analysls of net assots between funds
Unrestrlcted
funds
2025
Restricted
funds
2025
Total
2025
At 31 August 2025:
Current assets
203,847
1,764
205,611
203.847
1,764
205,611
Unrestrlcted
funds
2024
Restricted
fund5
2024
Totsl
2024
At 31 August 2024:
Current assets
138,064
1,764
139,828
138,064
1,764
139.828
Unrestricted funds are made up of the following..
2025
2024
General fund
Designated reserve fund ICCL41
143,847
60,000
118,376
19.688
203,847
138,064
The designated rèserve fund has been sel up by the trustees to provide a fund for future costs in line with the
¢harty's slated reserve policies on page 4. The fvnd will be increased this year as ex¢e5s funds have become
available to dully exercise the policy.
16-

THE PHOENIX CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
19 Operating lea8e eommitments
Lesse8
Al the reporting end date the Funds had outstanding commitments for fiJbJre minimum lease payments undgr
non-can¢ellable operats'ng leases, which fall due as follows".
2025
2024
Within ono year
Be￿en fv40 and five yeaTS
SCIS
5CQ
500
1,000
1,5¢XI
1.500
20 Related party transactlons
The￿ were no disclosable related party transath'ons during the year12024- none).
17-