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2025-08-31-accounts

Registered number: 03773914 Charity number: 1088839

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 12
Independent auditors' report on the financial statements 13 - 17
Statement of financial activities 18
Balance sheet 19 - 20
Statement of cash flows 21
Notes to the financial statements 22 - 37

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025

Trustees Dr P Bloor
D Gray (resigned 15 November 2024)
G Clipson (resigned 31 January 2025)
R Sami (resigned 28 February 2026)
Y Mellor (resigned 15 November 2024)
A Stott (resigned 10 January 2025)
Skills and Education Group
Dr G Scott, Chair (appointed 7 February 2025)
Company registered
number
03773914
Charity registered
number
1088839
Registered office
Robins Wood House
Robins Wood Road
Nottingham
NG8 3NH
Company secretary
A De'Ath (resigned 17 July 2025)
S Nouman (appointed 26 March 2025)
Chief executive officer
Y Y Mellor (Resigned 28 February 2026 – Interim Chief Executive Officer)
E Beal (Appointed 12 January 2026)
Independent auditors
Streets Audit LLP
Tower House
Lucy Tower Street
Lincoln
LN1 1XW
Bankers
Natwest
536 Valley Road
Nottingham
NG5 1FL

Page 1

SKILLS AND EDUCATION GROUP ACCESS (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees 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 and a directors' report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted .

Objectives and activities

a. Policies and objectives

The Charity provides a range of service in furtherance of its charitable objective to support “ the advancement of skills and education to improve the lives of individuals ”. These services include:

The Charity’s strategic aims adopted in support of these objectives are identified by an annual strategic planning process culminating in “Ambition 2025” setting out the strategy and direction of the Charity to August 2025. This is supported by an annual process which sets out clear strategic targets for in-year achievement. Plans are agreed and monitored by the Board of Trustees.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance: 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Main achievements of the Charity

Achievements and performance:

The Charity is licensed by the Quality Assurance Agency (QAA) to validate, and quality assure Access to HE Diplomas. It continues to have a strong social purpose to recognise achievement, particularly for those who have benefitted least from their educational experiences. Through the work of the Charity it works to support the needs of individuals, providers, businesses, and communities by enabling progression into higher education through Access to HE Diplomas.

During the reporting period, the AVA continued to deliver against its strategic objectives, maintaining high standards of quality, strong governance, and positive student outcomes across its provision. The AVA saw significant growth in the number of centres joining the AVA.

Page 2

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Achievements and performance (continued)

The AVA upheld a robust quality assurance framework, ensuring continued confidence in the integrity and consistency of Access to HE Diplomas. External moderation, monitoring, and standardisation activities were completed successfully, with a high level of provider compliance. These processes have supported the consistent application of academic standards across the provider network.

Student outcomes remained a key priority, with strong achievement and progression rates evidenced across programmes, particularly in key workforce areas such as nursing and health-related disciplines. The AVA further enhanced its use of data to monitor performance and inform strategic decision-making, supporting continuous improvement across provision.

The AVA maintained effective oversight of its provider network, ensuring stability, quality, and compliance. Productive relationships with providers were strengthened through ongoing engagement, CPD training, and guidance. Where appropriate, Diplomas were revalidated and approved in alignment with strategic priorities, supporting growth and responsiveness to local and national skills needs.

Full compliance was maintained with the regulatory requirements of the Quality Assurance Agency for Higher Education, with the AVA responding effectively to sector developments and policy changes. Governance arrangements remained strong, with Trustees maintaining clear oversight of risk, performance, and strategic direction.

The AVA also strengthened its engagement with key stakeholders, including higher education institutions and UCAS, helping to promote the value and recognition of Access to HE Diplomas. This engagement supports the AVA’s ongoing commitment to widening participation and enabling progression to higher education.

Progress was made in enhancing digital systems and processes, improving the efficiency, accuracy, and accessibility of data across registration, moderation, and certification functions. These developments have supported both operational effectiveness and improved reporting capabilities.

The AVA remained committed to equality, diversity, and inclusion, promoting widening participation and supporting learners from underrepresented backgrounds. This commitment is embedded within its policies, practices, and provider expectations. In 2025 Skills and Education Group received the Multicultural Apprenticeship Employer of the Year award, for its commitment to equity and inclusion within our workforce.

Finally, the AVA maintained financial stability and effective stewardship of resources throughout the year, ensuring sustainability.

1. Growth and Reach

Page 3

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Achievements and performance (continued)

  1. Student Outcomes and Progression

  2. Achieved strong student success rates and high levels of progression to higher education.

  3. Strengthened partnerships with universities, including UCAS, to support applicant progression and recognition of Access to HE qualifications.

  4. Provider Support and Engagement

  5. Increased engagement with approved centres through training, guidance, and CPD development activity.

  6. Supported providers in maintaining quality and compliance, particularly in response to evolving regulatory requirements e.g., Introduction of new QAA Grading Scheme.

5. Digital Transformation and Systems

Alongside development and growth, the Charity's priority has been to deliver an excellent service to its customers. It listened to feedback and implemented new quality processes and further invested in the highly skilled team.

b. Fundraising standards information

The Charity does not carry out any significant fundraising activities.

Page 4

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Financial review

a. Going concern

At the year end, in light of the charity’s operational circumstances, the Trustees considered it necessary to undertake a detailed assessment as to whether the charity can continue to operate for the foreseeable future.

The past year presented significant challenges; however, following appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. As a result, the Trustees continue to adopt the going concern basis in preparing the financial statements. Further information on the adoption of the going concern basis is provided in the accounting policies.

This conclusion is supported by the following factors:

b. Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific purpose should be maintained at a level necessary to provide a contingency to support day-to-day business activities in the event of reduced income and provide a strategic fund to develop and grow the Charity. Trustees also wish to build reserves to fulfil a Group-wide objective to support social mobility.

In line with best practice guidance, Trustees review the reserves policy each year and confirm that this level of reserve has been maintained.

It is the Charity's policy to work to building and maintaining reserves to:

Unrestricted funds at the year end were in a deficit position of £74,521 (2024: £239,611 deficit), and free reserves which exclude fixed assets and are stated before the pension buyout liability are in deficit by £164,421 (2024: £366,060 deficit).

Trustees have included further disclosure in the going concern accounting policy which confirms the group support available to the charity.

Page 5

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

c. Principal risks and uncertainties

Trustees remain aware of the educational and political environment in which the Charity operates and recognise the challenges facing providers in the further education sector.

The Trustees have overall responsibility for ensuring that the organisation maintains a sound system of internal control and risk management. A comprehensive risk management framework is in place to identify, assess, and mitigate risks that may impact the achievement of the AVA’s strategic objectives. The risk register is reviewed regularly by the Board, with key risks monitored throughout the year.

A principal risk to the AVA relates to fluctuations in student numbers. Demand for Access to HE Diplomas may be affected by changes in funding, competition within the further education sector, and wider economic conditions. A sustained decline in registrations would have a direct impact on income and the organisation’s financial sustainability. To mitigate this risk, the AVA maintains close engagement with stakeholders, its approved centres, supports recruitment activity, and monitors market trends to inform strategic planning.

The stability and performance of approved providers also represents a key risk. Providers may withdraw from delivery or fail to meet required quality standards, potentially disrupting learners and impacting the AVA’s reputation. This risk is managed through robust centre approval and risk monitoring processes, risk-based moderation activities, and clear arrangements to protect the interests of students.

The effective operation of data and IT systems is critical to the AVA’s activities, including learner registration, certification, and reporting. There is a risk of system failure, data loss, or cyber-related incidents, which could disrupt operations and impact stakeholders. To mitigate this, the AVA invests in secure and resilient systems, implements data validation processes, and maintains business continuity and disaster recovery arrangements.Finally, the AVA operates within a dynamic external environment, where changes in government policy, funding arrangements, and the broader further and higher education landscape may present risks. The Trustees address this through ongoing horizon scanning, engagement with sector bodies, and the development of flexible strategic plans to respond to emerging challenges.

Trustees are satisfied that the systems and review processes are in place to mitigate and manage the risks. Strategic risks are managed and monitored through a risk register. The risk register is reviewed and updated by the Senior Leadership Team monthly and further reviewed by Trustees quarterly.

The risk register is rated on a weighted likelihood and impact scale based on Charity Commission Guidance.

d. Financial performance and position

The Charity remains in a financially healthy position and continues to meet its agreed financial targets.

The Charity achieved a surplus of £165,090 (2024: £909,212 deficit).

Total income was £748,663 (2024: £454,732). Total expenditure was £583,573 (2024: £860,944). Salaries and associated costs remain the primary cost to the Charity.

Total net current liabilities at 31 August 2025 were £164,421 compared with net current liabilities of £366,060 at 31 August 2024. All funds are unrestricted.

Page 6

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Structure, governance and management

a. Constitution

The organisation is a charitable company limited by guarantee, incorporated in 1999.

The company was set-up under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association. The Articles were most recently revised in July 2018 and reflect current structural and governance requirements.

Skills and Education Group Access is a controlled charity within the wider Skills and Education Group which includes:

The Skills and Education Group delivers its products and services through a brand structure that maintains and protects the profile and reputation of the Charity and its subsidiaries within its structure.

b. Methods of appointment or election of Trustees

There were six changes to the Board during the year:

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

Trustees are recruited in accordance with the Articles of Association adopted on the 2 July 2018.

All newly appointed Trustees complete a skills audit to ensure a balance of skills, knowledge, and experiences to support the development of the Charity. Trustee recruitment reflects ongoing and future skills and knowledge needs.

Page 7

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The Board of Trustees meets four times a year. Trustees:

The Chairs and Chief Executive meet four times a year, which enables the Chairs to have a collective and strategic oversight of the Charity. The Chairs of the charities Skills and Education Group, Skills and Education Group Awards and BIIAB Qualifications Limited are members of this Group. New appointments have been made to each of the Chair posts between January and October 2025, they will continue the practice of meetings with the new Chief Executive.

The Group meets ahead of quarterly Board of Trustees meetings and provides a structure for the Chairs to review and monitor:

The Chief Executive is a Trustee of the Skills and Education Group, an appointment made under article 20 of the Skills and Education Group Articles.

Day-to-day management of the Charity is delegated to the Chief Executive who is supported by a Deputy Chief Executive.

The Executive is supported by a Senior Leadership Team (SLT), who support the Chief Executive and Deputy Chief Executive with operational and strategic matters. The Senior Leadership Team meets on a weekly basis, with an extended monthly meeting which focuses on overall Group strategy, finance, and HR matters.

A Senior Management Team (SMT) in addition to SLT meets monthly focusing on operational and departmental matters across the Group. The SMT is chaired by the Deputy Chief Executive and comprises of all SLT members, and Heads of services and functions from across the Skills and Education Group.

In addition to SMT, a monthly Scrutiny Group is held. This meeting is attended by the Executive and SLT. The meeting is chaired by the Deputy Chief Executive and is used to formerly review regulatory needs across all awarding functions within the Group.

Page 8

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Structure, governance and management (continued)

d. Policies adopted for the induction and training of Trustees

Newly appointed Trustees receive an induction under the direction of the Chief Executive. This normally includes an introductory visit to Robins Wood House where there is an opportunity to meet with key staff to gain a detailed understanding of the Charity and the subsidiaries within this.

Trustees also complete a declaration of interest record and skills audit on appointment. Declarations are noted on the Register which is reviewed and updated on an annual basis. Trustees are also asked to state any interests at the start of each Board meeting.

e. Pay policy for key management personnel

Remuneration for the Chief Executive is determined by the Chairs of the Skills and Education Group and subsidiaries. The Chief Executive determines the remuneration for all staff, including the Deputy Chief Executive and Senior Leadership Team.

All annual cost of living pay awards for staff are subject to recommendation to and approval of the Board of Trustees.

f. Financial risk management

The Trustees have assessed the major risks to which the Charity are exposed, those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

g. Risk management

Trustees remain aware of the educational and political environment in which the Charity operates and recognise in particular, the challenges facing providers in the further education sector.

Key risks to the Charity are:

Trustees are satisfied that the systems and review process are in place to mitigate and manage the risks. Strategic risks are managed and monitored through risk registers; one for each of the charities within the charitable group. Risk registers are reviewed and updated by the Executive Leadership Team on a quarterly basis prior to a review by Trustees.

Risk registers are rated on a weighted likelihood and impact scale based on Charity Commission guidance.

Page 9

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Plans for future periods

The trustees recognise the evolving landscape of further and higher education, including changes in funding, policy, and learner demand. However, the organisation is well-positioned to respond proactively to these challenges. Through continued collaboration with providers and stakeholders, and a strong commitment to quality and compliance, the AVA aims to enhance its reputation and ensure that Access to HE Diplomas continue to provide effective progression routes into higher education.

Improving outcomes for learners remains a key priority.

The AVA will continue to support its recognised providers in delivering high-quality programmes by:

The AVA is committed to maintaining high standards of governance. Planned actions include:

Trustees continue to support strategic plans, challenging assumptions and using their skills and knowledge to define objectives and associated targets. Ambition 2025 is a strategic plan that articulates ten key priorities that will take the Charity forward. This redefined the Charity's purpose, mission, and vision to reflect the expanded Group and the services that this now provides:

Purpose:

  1. To support the development and delivery of further education and skills providers and their staff

  2. Champion and support the social impact of the further education and skills sector

  3. To develop and award industry relevant, high-quality qualifications, accreditations and end-point assessments

  4. To be a national leader in Access to HE, awarding high quality Access to HE Diplomas that enable earners to progress into further study and/or employment.

Mission:

The advancement of skills and education to improve the lives of individuals.

Vision:

To provide high-quality services centred on collaboration, responsiveness, and diversity, supporting our members and customers to positively impact on the learners, communities, and sectors they serve to achieve their full potential, no matter what their age, background, or ability.

Page 10

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Plans for future periods (continued)

The plans set annual key performance indicators in the context of a longer-term objectives:

2024/25 has seen further progress towards achieving Ambition 2025. 2025/26 will build on these successes, and with the support of Trustees the Executive and Senior Leadership Team will work towards creating a new three-year strategy.

Members' liability

The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees 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 Trustees are required to:

The Trustees 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.

Page 11

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Approved by order of the members of the board of Trustees on 30 April 2026 and signed on their behalf by:

................................................ Dr G Scott (Chair of Trustees)

Page 12

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SKILLS AND EDUCATION GROUP ACCESS

Opinion

We have audited the financial statements of Skills and Education Group Access (the 'charity') for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' 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 United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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 Trustees with respect to going concern are described in the relevant sections of this report.

Page 13

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SKILLS AND EDUCATION GROUP ACCESS (CONTINUED)

Other information

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

We have nothing to report in this regard.

Opinion 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 our 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 Trustees' report.

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

Page 14

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SKILLS AND EDUCATION GROUP ACCESS (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the Trustees (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 Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the 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 Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 15

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SKILLS AND EDUCATION GROUP ACCESS (CONTINUED)

Auditors' 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 auditors' 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.

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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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 risk of fraud through management bias and override of 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:

Page 16

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SKILLS AND EDUCATION GROUP ACCESS (CONTINUED)

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 for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Anderson BSc FCA (senior statutory auditor)

for and on behalf of

Streets Audit LLP

Tower House Lucy Tower Street Lincoln LN1 1XW

Date: 28 May 2026

Page 17

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

Note
Income from:
Charitable activities
3
Investments
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds before other recognised
gains/(losses)
Other recognised gains/(losses):
Actuarial gains/(losses) on defined benefit pension
scheme liability
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
715,037
-
33,626
748,663
583,573
583,573
165,090
-
165,090
(239,611)
165,090
(74,521)		 Total
funds
2025
£
715,037
-
33,626
748,663
583,573
583,573
165,090
-
165,090
(239,611)
165,090
(74,521)		 Total
funds
2024
£
425,166
260
29,306
454,732
860,944
860,944
(406,212)
(503,000)
(909,212)
669,601
(909,212)
(239,611)

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 22 to 37 form part of these financial statements.

Page 18

SKILLS AND EDUCATION GROUP ACCESS (A company limited by guarantee) REGISTERED NUMBER: 03773914

BALANCE SHEET AS AT 31 AUGUST 2025

Note
Fixed assets
Intangible assets
11
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
15
Net current liabilities
Total assets less current liabilities
Net assets excluding pension liability
Defined benefit pension scheme liability
Total net assets		 6,045
180,356
16,443
202,844
(367,265)		 2025
£
109,336
580,564
689,900
(164,421)
525,479
525,479
(600,000)
(74,521)		 5,153
85,665
17,998
108,816
(474,876)		 2024
£
135,312
591,137
726,449
(366,060)
360,389
360,389
(600,000)
(239,611)

Page 19

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee) REGISTERED NUMBER: 03773914

BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025

Note
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 2025
£
-
(74,521)
(74,521)		 2024
£
-
(239,611)
(239,611)

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

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 30 April 2026 and signed on their behalf by:

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

Dr G Scott

(Chair of Trustees)

The notes on pages 22 to 37 form part of these financial statements.

Page 20

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Purchase of intangible assets
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 22 to 37 form part of these financial statements		 2025
£
18,472
(14,044)
(5,983)
(20,027)
-
(1,555)
17,998
16,443		 2024
£
(55,484)
(12,682)
-
(12,682)
-
(68,166)
86,164
17,998

Page 21

SKILLS AND EDUCATION GROUP ACCESS (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, incorporated in England and Wales, and consequently does not have share capital. It's aim is the advancement of the education and training of young people and adults primarily through the provision of nationally recognised qualifications.

2. Accounting policies

2.1 Basis of preparation of financial statements

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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Skills and Education Group Access meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

These financial statements are prepared in sterling, which is the functional currency of the entity.

2.2 Going concern

The financial statements have been prepared on a going concern basis. At the year end, the company reported net current liabilities of £164,421, reflecting a challenging operating environment. These factors necessitated a detailed assessment by the Trustees as to whether the charity can continue to operate for the foreseeable future, and for at least 12 months from the date of approval of the financial statements.

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity can continue in operational existence for the foreseeable future. Although the charity faced significant challenges during the year, which did give rise to material uncertainties, it is now demonstrating signs of recovery. Under new leadership, a number of strategic operational and financial decisions have been implemented to course-correct and stabilise the charity’s activities. The charity is now well positioned, with access to sufficient resources and a clear strategic plan, to mitigate and navigate the challenges ahead.

The Trustees have confirmed that the charity will continue to receive financial support from the parent charity, Skills and Education Group, and its other subsidiary undertakings. In forming their view, the Trustees have also considered the Group’s financial position, including the level of funds held, the results since the year end, and projected income and expenditure for a period of at least 12 months from the date of approving these financial statements. Based on these forecasts, which indicate a return to positive EBITDA, the Trustees are confident that the charity remains a going concern.

Accordingly, the Trustees continue to adopt the going concern basis in preparing the financial statements.

Page 22

SKILLS AND EDUCATION GROUP ACCESS (A company limited by guarantee)

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

2. Accounting policies (continued)

2.3 Income

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.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

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

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Research and development

Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on the straight line basis over the anticipated life of the benefits arising from the completed product or project.

Deferred research and development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt, the balance of any related research and development is written off to the statement of financial activities.

2.6 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.

Page 23

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

2. Accounting policies (continued)

2.7 Intangible assets and amortisation

Intangible assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following bases:

Development expenditure - 20 % straight line
Website - 20 % straight line
Goodwill - %

2.8 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property - 2% straight line
Fixtures and fittings - 10% straight line
Office equipment - 25% straight line

2.9 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.10 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.

Page 24

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

2. Accounting policies (continued)

2.11 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.

2.12 Liabilities

Liabilities and provisions 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.

2.13 Pensions

The charitable company previously contributed to the West Yorkshire Pension Scheme (WYPS), a defined benefit scheme, at rates set by the scheme's actuaries. The charity is no longer an active member of the scheme, and therefore a provision for the orphan exit charge from the pension scheme is recognised in these financial statements.

2.14 Fund accounting

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

Investment income, gains and losses are allocated to the appropriate fund.

Page 25

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

3. Income from charitable activities

Learner recognition
HE recognition
Total 2024
4.
Investment income
Investment income
Total 2024
5.
Other incoming resources
Lettings and other income
Total 2024		 Unrestricted
funds
2025
£
26,062
688,975
715,037
425,166
Unrestricted
funds
2025
£
-
260
Unrestricted
funds
2025
£
33,626
29,306		 Total
funds
2025
£
26,062
688,975
715,037
425,166
Total
funds
2025
£
-
260
Total
funds
2025
£
33,626
29,306		 Total
funds
2024
£
37,100
388,066
425,166
Total
funds
2024
£
260
Total
funds
2024
£
29,306

Page 26

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

6. Analysis of expenditure on charitable activities

Summary by fund type

Learner recognition
HE recognition
Total 2024		 Unrestricted
funds
2025
£
66,877
516,696
583,573
860,944		 Total
2025
£
66,877
516,696
583,573
860,944		 Total
2024
£
142,088
718,856
860,944

7. Analysis of expenditure by activities

Learner recognition
HE recognition
Total 2024		 Activities
undertaken
directly
2025
£
41,072
170,646
211,718
156,202		 Support
costs
2025
£
25,805
346,050
371,855
704,742		 Total
funds
2025
£
66,877
516,696
583,573
860,944		 Total
funds
2024
£
142,088
718,856
860,944

Page 27

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Moderator and examiner costs
QAA registration
Total 2024		 Learner
recognition
2025
£
41,072
-
-
41,072
29,814		 HE
recognition
2025
£
-
141,295
29,351
170,646
126,388		 Total
funds
2025
£
41,072
141,295
29,351
211,718
156,202		 Total
funds
2024
£
29,814
89,339
37,049
156,202

Page 28

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Depreciation
Bad debt
Other staff costs
Administration
Communications and marketing
Premises
ICT costs
Professional fees
Bank charges
Irrecoverable VAT
Governance costs
Central recharges
Total 2024		 Learner
recognition
2025
£
3,871
(4,062)
803
887
1,733
1,805
3,081
711
23
147
499
16,307
25,805
112,274		 HE
recognition
2025
£
52,705
(55,304)
10,928
10,533
23,616
24,588
41,961
9,680
312
1,997
8,383
216,651
346,050
592,468		 Total
funds
2025
£
56,576
(59,366)
11,731
11,420
25,349
26,393
45,042
10,391
335
2,144
8,882
232,958
371,855
704,742		 Total
funds
2024
£
57,985
61,436
25,505
9,491
24,769
20,262
42,692
20,252
428
21,165
5,787
414,970
704,742

Support costs have been allocated based on a percentage of income basis.

8. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £3,500 ( 2024 - £3,500 ).

Page 29

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
31,465
2,502
7,105
41,072		 2024
£
19,050
6,332
4,432
29,814

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

2025 2024
No. No.
Administrative staff 2 2

No employee received remuneration amounting to more than £60,000 in either year.

Key management personnel are remunerated through the parent charity.

During the year, no redundancy payments were made.

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 August 2025, expenses totalling £ NIL were reimbursed or paid directly to no Trustees (2024 - £nil).

Page 30

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

11. Intangible assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Amortisation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024		 Website
£
50,525
15,712
66,237
36,348
7,130
43,478
22,759
14,177		 Developm't
£
164,452
(1,668)
162,784
43,317
32,890
76,207
86,577
121,135		 Total
£
214,977
14,044
229,021
79,665
40,020
119,685
109,336
135,312

Page 31

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

12. Tangible fixed assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
Stocks
Finished goods and goods for resale		 Long-term
leasehold
property
£
1,325,916
5,983
1,331,899
735,036
16,500
751,536
580,363
590,880		 Fixtures and
fittings
£
25,732
-
25,732
25,475
56
25,531
201
257		 Office
equipment
£
44,425
-
44,425
44,425
-
44,425
-
-
2025
£
6,045		 Total
£
1,396,073
5,983
1,402,056
804,936
16,556
821,492
580,564
591,137
2024
£
5,153

13. Stocks

Page 32

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

14. Debtors

Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 2025
£
88,612
820
-
90,924
180,356		 2024
£
66,081
-
1,025
18,559
85,665

15. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Pension fund loan payable
Accruals and deferred income		 2025
£
88,512
252,387
17,378
-
8,988
367,265		 2024
£
28,475
415,064
27,892
1,330
2,115
474,876

Page 33

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

16. Statement of funds

Statement of funds
Statement of funds - current year

Unrestricted funds
General funds
Pension reserve
Statement of funds - prior year
Balance at
1 September
2023
£
Unrestricted funds
General funds
766,601
Pension reserve
(97,000)
669,601		 Balance at 1
September
2024
£
360,389
(600,000)
(239,611)
Income
£
454,732
-
454,732		 Income
£
748,663
-
748,663
Expenditure
£
(860,944)
-
(860,944)		 Expenditure
£
(583,573)
-
(583,573)
Gains/
(Losses)
£
-
(503,000)
(503,000)		 Balance at
31 August
2025
£
525,479
(600,000)
(74,521)
Balance at
31 August
2024
£
360,389
(600,000)
(239,611)
Unrestricted funds
General funds
Pension reserve

17. Summary of funds

Summary of funds - current year

Balance at 1 Balance at
September 31 August
2024 Income Expenditure 2025
£ £ £ £
General funds (239,611) 748,663 (583,573) (74,521)

Page 34

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

17. Summary of funds (continued) Summary of funds - prior year

Balance at Balance at
1 September Gains/ 31 August
2023 Income Expenditure (Losses) 2024
£ £ £ £ £
General funds 669,601 454,732 (860,944) (503,000) (239,611)

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
580,564
Intangible fixed assets
109,336
Current assets
202,844
Creditors due within one year
(367,265)
Provisions for liabilities and charges
(600,000)
Total
(74,521)		 Total
funds
2025
£
580,564
109,336
202,844
(367,265)
(600,000)
(74,521)

Analysis of net assets between funds - prior year

Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total		 Unrestricted
funds
2024
£
591,137
135,312
108,816
(474,876)
(600,000)
(239,611)		 Total
funds
2024
£
591,137
135,312
108,816
(474,876)
(600,000)
(239,611)

Page 35

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

19. Pension commitments

2025 2024
£ £
Pension buyout liability 600,000 600,000

West Yorkshire Pension Fund

The charity participated in the West Yorkshire Fund (WYPF), a multi-employer defined benefit scheme, until the final member of the scheme ceased in the period to 31 August 2023.

Discussions with West Yorkshire Pension Fund with regards to the potential buyout value are ongoing, with the most recent available valuation of the buyout value provided by WYPF being £600,000 for an orphan exit. This valuation is dated 31 March 2024, and is at present the most reliable valuation available to Trustees for the potential buyout liability.

In addition to negotiations with WYPF, the Trustees are in discussion the pension scheme guarantors, to determine whether some or all of the liability could be subsumed by the remaining 4 guarantors who are actively participating in this process.

The buyout value is the most reliable estimate of the liability to the charity at the time of signing off the accounts. It is possible that the liability will be much lower than £600,000, or no liability at all if this were to be subsumed by the guarantors.

20. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Amortisation charges
Increase in stocks
Increase in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities		 2025
£
165,090
16,556
40,020
(892)
(96,803)
(105,499)
18,472		 2024
£
(406,212)
16,505
41,479
(5,153)
(25,172)
323,069
(55,484)

Page 36

SKILLS AND EDUCATION GROUP ACCESS

(A company limited by guarantee)

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

21. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 2025
£
16,443
16,443		 2024
£
17,998
17,998

22. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year		 At 1
September
2024
£
17,998
(1,330)
16,668		 Cash flows
At 31
August 2025
£
£
(1,555)
16,443
1,330
-
(225)
16,443		 Cash flows
At 31
August 2025
£
£
(1,555)
16,443
1,330
-
(225)
16,443
16,443

23. Related party transactions

During the year the charity was recharged wages and other costs from its parent, totalling £232,958 (2024: £414,970). At the year end an amount of £166,502 (2024: £314,706) was owed to Skills and Education Group.

Skills and Education Group Awards, a subsidiary of the parent company Skills and Education Group, recharged costs of £14,176 (2024: £102,129) to the charity. At the year end a balance of £85,885 (2024: £100,061) was owed to Skills and Education Group Awards.

BIIAB Qualifications Limited, a subsidiary of the parent company Skills and Education Group recharged costs of £1,117 to the charity (2024: £297). At the year end a balance of £820 (2024: £297) was owed by BIIAB Qualifications Limited to Skills and Education Group Access.

24. Controlling party

The charity is managed and controlled by its immediate and ultimate parent Skills and Education Group, which is a registered charity (number 1004087) and a company limited by guarantee incorporated in England and Wales (company number 02640936).

The most senior parent entity producing publicly available consolidated financial statements is Skills and Education Group. These financial statements are available upon request from Skills and Education Group, Robins Wood House, Robins Wood Road, Aspley, Nottingham, Nottinghamshire, NG8 3NH.

Page 37