Charity registration number 1097945 (England and Wales) Company registration number 04609187
KNOWSLEY ENTERPRISE ACADEMY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KNOWSLEY ENTERPRISE ACADEMY
LEGAL AND ADMINISTRATIVE INFORMATION
| Board of Trustees | S R Dumbell |
|---|---|
| S R Davies | |
| D Dumbell | |
| B J Gilfoyle | |
| A Hassan | |
| J Hignett | |
| J F Maddox | |
| J M Reynolds | |
| Secretary | J Hignett |
| Chief executive officer | S R Dumbell |
| Charity number | 1097945 |
| Company number | 04609187 |
| Principal address | North Mersey Business Centre |
| Woodward Road | |
| Knowsley Industrial Park | |
| Liverpool | |
| Merseyside | |
| L33 7UY | |
| Registered office | North Mersey Business Centre |
| Woodward Road | |
| Knowsley Industrial Park | |
| Liverpool | |
| Merseyside | |
| L33 7UY | |
| Independent examiner | Lonsdale & Marsh |
| 509 - 510 Cotton Exchange | |
| Bixteth Street | |
| Liverpool | |
| L3 9LQ |
KNOWSLEY ENTERPRISE ACADEMY
CONTENTS
| Page | |
|---|---|
| Trustees report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 14 |
KNOWSLEY ENTERPRISE ACADEMY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The Board of Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
The financial turnover for the accounting period (excluding grants and donations) increased on last year due to increased activities at Ormside Education Centre.
Ormside Education Centre
The new building is now fully operational and has hosted over 500 3-day 2-night residential trips by children from Knowsley. Promotional material and marketing includes the additional accommodation and has resulted in an increase in enquiries. We continue our campaign in highlighting the fact that parents are being offered our residential package at around a third of the cost of alternative provision. We firmly believe that our offer at least matches and in many cases exceeds that of alternative providers. We will expand our external providers in order to be in a position to offer a diverse range of activities to those schools that attend. We are looking to arrange regular meetings with the two headteacher forums for Knowsley, with the aim of pressing the fact that Ormside can save families and schools a significant amount of money which is essential during the cost-of-living crisis.
NEET TV
Neet TV related activities have begun and will be integrated into Ormside Education Centre and the idea is to offer a multi-faceted approach to residentials. Initial material created may well be used in future/promotional materials/ advertising.
Financial review
Investment policy and objectives
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The trustees will be taking advice to put funds into high interest accounts with FSCS protection through spreading the deposits with different banks, all with easy access.
Reserves policy
The policy is to ensure that the trust have enough reserves to meet its commitments to meet staffing along with the ongoing expense of operating Ormside Education Centre in addition to all other project costs which may be incurred over the next couple of years.
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KNOWSLEY ENTERPRISE ACADEMY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Partnerships
KDT has agreed to establish a partnership and support development of Phase 8 Development Company’s timber frame manufacturing facility, with the aim of training and employing youngsters from the Borough who are either NEET (Not in Education, Employment and Training) or who have a learning disability in the construction of timber frame buildings.
Knowsley Development Trust established Knowsley Enterprise Academy, whose main objective is to use knowledge and encourage progression by Knowsley’s young people regardless of their education or economic status to boost enterprise opportunities through a range of practical approaches and have consistently covenanted substantial funds to enable the charity to develop work around this theme, along with financing the new building at Ormside.
Knowsley Enterprise Academy continue to develop projects and programmes with the intention focusing efforts towards the NEET agenda. Knowsley has one of the highest levels of young people who are “Not in Education, Employment and Training”. This will take on a new format of engaging young people in the eco-timber frame building processes in partnership with Phase 8 Development Company.
Other activities include the relaunch of Neet TV’s film making programme and Knowsley Arts Festival as well as development a programme in partnership with Phase 8 Development Company Limited aimed at NEET young people to enhance their work experience and provide jobs within the timber-frame construction industry.
The Board of Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
S R Dumbell
S R Davies
D Dumbell
B J Gilfoyle A Hassan
J Hignett J F Maddox
J M Reynolds
Recruitment and appointment of trustees
Trustees are recruited through recommendation from other trustees and are initially interviewed to identify their suitability based on their skills, prior experience and how these can be utilities by the charity. Should a vacancy arise, the trustees identical key skill areas that the charity would benefit from. This then forms the basis of a recruitment drive to ensure that the right skills are available to the Board.
Organisational structure
All directors of the company arc are also trustees of the charity, and there are no other trustees. All of the trustees served throughout the year. The board has the power to appoint additional trustees as it considers fit to do so.
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KNOWSLEY ENTERPRISE ACADEMY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Reference and Administrative Details
Registered Company number 04609187 (England and Wales)
Registered Charity number 1097945
Registered office North Mersey Business Centre Woodward Road Knowsley Industrial Park Liverpool Merseyside L33 7UY
The Trustees report was approved by the Board of Board Of Trustees.
D Dumbell
15 July 2025
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KNOWSLEY ENTERPRISE ACADEMY
INDEPENDENT EXAMINER'S REPORT
TO THE BOARD OF TRUSTEES OF KNOWSLEY ENTERPRISE ACADEMY
I report to the Board of Trustees on my examination of the financial statements of Knowsley Enterprise Academy (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the Board of Trustees of the Charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements 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 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
-
4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
For and on behalf of Lonsdale & Marsh Chartered Accountants
509 - 510 Cotton Exchange Bixteth Street Liverpool L3 9LQ
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KNOWSLEY ENTERPRISE ACADEMY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Unrestricted Restricted funds funds funds 2025 2024 2024 Notes £ £ £ Income from: Donations and legacies 3 201,453 302,787 - Charitable activities 4 19,167 9,645 - Investments 5 3,535 2,355 - Total income 224,155 314,787 - Expenditure on: Charitable activities 6 153,040 76,381 - Total expenditure 153,040 76,381 - Net income 71,115 238,406 - Transfers between funds - 75,000 (75,000) Net movement in funds 7 71,115 313,406 (75,000) Reconciliation of funds: Fund balances at 1 April 2024 934,520 621,114 75,000 Fund balances at 31 March 2025 1,005,635 934,520 - |
Total 2024 £ 302,787 9,645 2,355 |
|---|---|
| 314,787 76,381 |
|
| 76,381 | |
| 238,406 - |
|
| 238,406 696,114 |
|
| 934,520 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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KNOWSLEY ENTERPRISE ACADEMY
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities The funds of the Charity Unrestricted funds 15 |
2025 £ £ 310,689 450,331 249,811 700,142 (5,196) 694,946 1,005,635 1,005,635 1,005,635 |
2024 £ £ 325,070 261,940 355,104 617,044 (7,594) 609,450 934,520 934,520 934,520 |
2024 £ £ 325,070 261,940 355,104 617,044 (7,594) 609,450 934,520 934,520 934,520 |
|---|---|---|---|
| 934,520 | |||
| 934,520 | |||
| 934,520 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on 15 July 2025
D Dumbell
Company registration number 04609187 (England and Wales)
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Knowsley Enterprise Academy is a private company limited by guarantee incorporated in England and Wales. The registered office is North Mersey Business Centre, Woodward Road, Knowsley Industrial Park, Liverpool, Merseyside, L33 7UY.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Board of Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Board of Trustees in furtherance of their charitable 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 set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 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 are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
| Freehold land and buildings | 4% on cost |
|---|---|
| Fixtures and fittings | 25% on cost |
| Computers | 25% on cost |
| Motor vehicles | 25% on cost |
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
1.10 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the Board of Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
3 Income from donations and legacies
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Donations and gifts | 201,453 | 302,787 | |
| 4 | Income from charitable activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other income | 19,167 | 9,645 | |
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 3,535 | 2,355 | |
| 6 | Expenditure on charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 63,192 | 38,493 | |
| Depreciation and impairment | 14,381 | 13,935 | |
| Charitable expenditure | 75,467 | 23,953 | |
| 153,040 | 76,381 | ||
| Analysis by fund | |||
| Unrestricted funds | 153,040 | 76,381 |
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 7 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | - | - | |
| Depreciation of owned tangible fixed assets | 14,381 | 13,935 |
8 Board Of Trustees
None of the Board of Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| 1 | 1 | |
| Employment costs | 2025 | 2024 |
| £ | £ | |
| Wages and salaries | 61,981 | 37,556 |
| Other pension costs | 1,211 | 937 |
| 63,192 | 38,493 |
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 11 Tangible fixed assets Freehold land and buildings Fixtures and fittings Computers £ £ £ Cost At 1 April 2024 293,792 27,943 34,122 At 31 March 2025 293,792 27,943 34,122 Depreciation and impairment At 1 April 2024 7,503 27,943 34,122 Depreciation charged in the year 1,501 (1) - At 31 March 2025 9,004 27,942 34,122 Carrying amount At 31 March 2025 284,788 1 - At 31 March 2024 286,288 - - 12 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Accruals and deferred income 14 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes |
Motor vehicles £ 54,884 54,884 16,103 12,881 28,984 25,900 38,782 2025 £ - 195,084 255,247 450,331 2025 £ 199 977 4,020 5,196 2025 £ 1,211 |
Total £ 410,741 |
|---|---|---|
| 410,741 | ||
| 85,671 14,381 |
||
| 100,052 | ||
| 310,689 | ||
| 325,070 | ||
| 2024 £ 799 210,813 50,328 |
||
| 261,940 | ||
| 2024 £ - 3,634 3,960 |
||
| 7,594 | ||
| 2024 £ 937 |
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| General funds Previous year: General funds |
At 1 April 2024 Incoming resources Resources expended £ £ £ 934,520 224,155 (153,040) At 1 April 2023 Incoming resources Resources expended £ £ £ 621,114 314,787 (76,381) |
Transfers At 31 March 2025 £ £ - 1,005,635 Transfers At 31 March 2024 £ £ 75,000 934,520 |
|---|---|---|
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KNOWSLEY ENTERPRISE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
16 Related party transactions
Transactions with related parties
During the year the Charity entered into the following transactions with related parties:
| Donations received 2025 2024 £ £ Supreme Executive Cars Limited - - Knowsley Development Trust Ltd 200,000 100,000 Your Travel Borough Wide Ltd - 202,787 200,000 302,787 |
Transport costs 2025 2024 £ £ - 3,744 - - - - - 3,744 |
Transport costs 2025 2024 £ £ - 3,744 - - - - - 3,744 |
|---|---|---|
| 3,744 |
During the year there were no transactions with related party Phase 8 Development Company Ltd (2024 - nil).
The following amounts were outstanding at the reporting end date:
| Amounts owed by | related | Amounts owed by | related | |
|---|---|---|---|---|
| parties | parties | |||
| 2025 | 2024 | |||
| Balance | Net | Balance | Net | |
| £ | £ | £ | £ | |
| Supreme Executive Cars Limited | 195,084 | 195,084 | 195,084 | 195,084 |
| 195,084 | 195,084 | 195,084 | 195,084 |
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Document Activity Report
Document Sent Thu, 24 Jul 2025 14:26:17 GMT Document Approval Status Pending Approval Activity Summary Dean Dumbell Pending
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