Company registration number.. 05189339 Charity registration number- 1105559 Great Oaks Small School IA company limited by garanTee) Apnual Report and F2nancial Statements for tht Year Ended 31 Augusi 2025 Batchelor Coop Ltd The NeH Barn Mill Lane Eastry Kent CT13 OJW
Great Oaks Small School Contents Reference and Administrative Details Trn5te¢s' Report 2to3 Sthterneni ofTru5tee5' R¢spon5ibilitie5 Ind¢pendent Auditors, Report 5107 Statemenl of Financial Activities Balance Sheet Notes to ihe Financi&l Staiemenis Ioto 17
Great Oaks Small School R¢feren¢e and Administrative Details Chairperw Mr C Besi Trustees Mr C Best Mr S P Jones Mrs S Jones Mr D R Friend Mr l M Grant Mr G Adarns ChArity Regi5¢ratlon Number 1105559 Compiny Regi5tr*tlon Number 05189339 The charity is ineoTporaied in England and Wales. Ebb5flee¢ Farmhouse Jules Lane Minsier near Rams8hte Keni CT12 5FH Reglsiered Offiee Audltor Batchelor Coop Ltd The N¢w Bam Mill Lane Ea51ry Keni C'T13 OJW Page I
Great Oaks Small School Trustees, Report The tTustee5. whts are directors for th¥ purposes of company law, present ihe annual TeJx)rt together with the financial 5tat¢meThts and audtiors, report of the charitable ¢ompany for the year ended 31 August 2025. Objective5 and activities Objects olms The princip41 object of the charity 15 to supply schooling for siudents 11 10 19. includin8 those with spe¢ific learning difficulties, many of whom could be consider¢d emotionally vulnerable bui are of average or above average intellits)eo¢e. Publlc beneJ71 The trus¢$ ionfirm ihai they have complied wilh the requirements of Section 17 of ihe Cliariiieq Act 2011 to have due regard to the public benefit biuidaiice published by ihe Charity Cominission for Eii818iid and Wales. Achlevement$ and performance At th¢ beginniny of ihe Academic year, the school welcomed 40 students on its roll. By the end of the year, this number had Incre¢d 10 48. reflc¢iing 8 POSltive trend in sludeni enrolment. During 'femi 3. the school underwent a rigorous 1hreeaY in5p¢clion by OFSTED. The oul¢ome was hi¥hly comm¢ndable, with th¢ s¢hovl receiving an overall ¥rade of 'Good'. Particularly noteworthy wer¢ Ihe judgements of 'Ouistanding' awarded in the Areas of Personal Developmen¢ and BehAviour aiid Aniludes, hi8hlightin8 ihe school's ¢ommitment 10 fosterin8 ll supportiv¢ and respectful environment. The school's vision. eihos, and values w¢r¢ revisi¢¢d as part of an inclusive process. In T¢nn 6 of the previous gcademic year. both siudents and staff were invited io Contribute theiT thOuhtS and su¥¥¢stions. The H¢gdi¢J¢her and ihe Senior Leadership Tewn carefully considered ihis feedba¢k ir) infomi their final decisions. In Temi I, Ihe revised vision. eihos, and valiie5 werc cominunicated io all statTmernbers. Subsequently, iii 'ferni 3. these values were 5Iiared wilh s¢uden15 lliid paren15 to ensure a shared undersiajiding and alignmeni acr055 the school community. Throughout the yeor, Students had the opponunily io p8rticipal¢ in 8 range of trips and ex¢ursions. Highlights included visits to ihe Tower of London. the pantomime at the Marlowe Th¢air¢ in C.8nt¢rbury. H8mp¢on Court, Thorp¥ Park. and Chessington. Addiiionally, som¢ stvdeni4 engaged in Chllllengier Troop activities. which included an overiii¥hi sleepuver. proinoiingi teamwork and resilien¢e. The Sin&iing Club also niade meaningful coniribulion5 10 Ihe loGal coTninunity by visiiiiig a nearby nurssiig honie io perform for the resident5. Tht trustee board plJy¢d an activ¢ role in the 8overnance of the school. convening six times durin¥ the year. Trustees received iermly reports from the Headieacher and We kept informed of the sihool's finanlial position throu¥h re8ular upd8¢es. Mor¢ov¢r, trustees ¢onduct¢d Inoniioring visits focused on various 85PC¢ts of School operations, with iheir findinBs and reports PT¢senied ai ¢ach iemily meeting. Pa8e 2
Great Oaks Small School Trustees, Report FinaDcial review Poliry reser¥ The trustees review the amount of reserves that are required to ensure that they are adequate io provide rinanacial stability, fulfil the charity's continuin8 obligations and meet it's charitable objecrives for the forseeable future. Reserves at the beginning and end of the financial period are showi on the Balance Sheet and fi]rther disclosed in the finan¢ial review and notes to the financial s¢ateJnenis. Trustee5 and offieer5 The trustee5 ld offjcers serving during the year and Since the year end were as follows.. Tnjstees.. Mr C Best Mr S P Jone5 Mr5 S Jones Mr D R Friend Mr l M Grant Mrs T Buckley (resigned 14 October 20251 Mr J Gisb¢y Iresigned l O October 20241 Mr G Adams (appointed 19 March 20261 Chairperson: SKr¢tary.' Mr C Best Mrs D McDerniou (Resigned 17 October 2024) Structurei governance and mxnagement Nmiure ofEover4ying document The company i5 registered as a charit8bl¢ company Limited by Guarantee and is nstItuted under a Memorandum of Associaiion dated 26 July 2004. Reeruitmenl appoinimeni oJiru51ee5 Trustee& including The Chair. are appoitlled for a thre¢ year period. after which they Can be voted on or off or resign. A pottniial new Trustee will undergo a vigorous selection including a need for a C.V.. referen¢es and DBS che¢k. Meerings are held on¢e a terni 16 terTns per school )'earl. Addiiiot]al meeiiogs aTe arranged as and when quIred. Ri$k MAn8gemeni The Truste¢5 examine the major risks that The Charity fac¢s each financial y¢ar, and wher¢ necessary seek to develop $ystem5 to monitor and Control these risks to mitigate any itnpact which they may have on th¢ fvture of The Charity. Di5c105ure of iDformAtion to auditor Each tnJste¢ has takcn st¢ps ihat they ou¥ht to have thken as a tw$te¢ in order to make themselves aivare of any relevant audit inforn)ation and IQ ¢5tablish that the charity'5 auditor 15 awar¢ of thai infOnnl0rt. The trustees onfirni that there Is no relevant infomiation that they know of and of which they know the audiior is unaware. Page 3
Great Oaks Small S¢hool Statement of Trustees, Responsibilities The tsustees Iwho are a150 the directots of Great Oaks Small School for the purposes of company lawl are responsible for preparing the tru5tees' repon and the financial statements in a¢cordan¢e with applicable law and United Kingdorn Accounting Standard5 IUnit¢d Kingdom GeneTally Ac¢eptcd Accounting Practice), in¢ludin8 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. CoTnpany law requires the trustees to prepare financial Statements for each financial year. Und¢r company law the Stee5 musr not approve the financial statemenis unltss they are satisfied that ihey give a true and fair view of the state of affairs of the charitable Company and of the irt¢oming resources and application of resources including its income and expendsture. of the charitable company for that period. IR preparing these financial statements. the trustees are required to.. select suitable accounting policies and apply them ¢ons2St¢ntly- observe the methods and principles in the Charities SORP., make judgements and estimates thai are reasonable and prudent; state whether applicable accounting standards. comprislng FRS 102 have bttn followed. subje¢t to any material departure$ disclosed and explained it) the financial statements,. and prepare the financial statemenis on the goillg con¢ern ba515 unless il is tnappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper a¢¢ounting retord5 thar coz) disclose with reasonable accuracy at any time the financ&al position of the charitable company and ¢nable them to ensure that the financial statements comply Mryth the Companies Act 2006. They are also responsible for safeguardinbTr th¢ assets of the charitable company and hence for taking reasonable steps for the prevention and detection of frdud 2nd other irregularities. The truste¢s are responsible for the maintenance and integrity of ihe Corporate and fjnancial infortnation inrluded on Ehe charitable ¢ornpany's website. Legislation governing ihe prepardtion and dissemination of financial statemenis may differ from legi51alion in other jurisdictions. Appro edby he trustees of the charity on 14 ApTiI 2020 and signed on ils behalf by: Mr C Besi Chairperson and trustee Page 4
Great Oaks SMAII School Independent Auditor's Report to the Members of Creat Oak8 Small School Oplnion We have aydiied th¢ flnanci statements of Great Oaks Sinall Sehool Ithe 'ch8rity'l for the year ended 31 August 2025, which Lomprise the Statement of Financial Activities, Balance Sheet, and Note5 10 the Financial Siaieinents, including a sumn?ary of significant ac¢ountin8 policies. The fitlancial reporting framework thai has been applied in ¢heir prepAration is United Kingdom Accouniinu Siandurds, ¢omprisin8 C.harili¢$ SORP - FRS 102 'The Financial Reporting Standard applicable in ihe UK and Republi¢ of Irelgnd, and applicabl¢ law Iuniied Kingdom Generally Accepted A¢¢ountiJig PrxLti¢el. In our opinion the financial statem¢nis.' give a twe And fair view of the slate of ihe charity's atyairs as At 31 August 2025 and of its incoming resouree5 aiid appli¢ation of resources, including its iiicome ond expenditure. for the year then ended., hav¢ been properly prepared in COrdanCe with United Kingdom Generally A¢cepted AoUntIng Practice: And have been prepared in accordance with the requirements of ihe Companies Act 2006. Bx8i$ for opinlon We condu¢lLd our audit in accordance wilh Intemational Standards on Auditing IUKI IISA5 IUKII and appli¢able law. Our re5ponsibililies under thos¢ standards ore further de¥cribed in the Audiior's responsibilities for the audit of Ihe fiiiaiicial statements section of our repon. We are independent of the chHriry in accordaii¢e with the ethical requiremenis tliat are relev8ni 10 our Aiidil of the finan¢ial 51alemenis in the UK, includin& the FRC'S Eilii¢al Siand8rd und Ilie provisions available for small eniities. in th81 we a150 85S1Sted with Ihe preparation of the finuncial sta¢rmenis in ctstnmon with many other entitie5 of this size. We have fulfilled our other ethi¢al responsibilities in ULcordance with th¢5e requiremenis. We believe thai the audit evidence we hove obiatned is 5uifiLi¢nt and appropriate lo provide a basis for our opinion. Concluslona relatlng to going concern In audiiijig the finaJiciHI statements. we have cojicluded IhAI the trustees use of the 80ing concern basis of a¢countlll8 in the preparaiion of the financial 5talem¢nts 1$ appropTial¢. Based on ¢he work we have performed. we have not identified any material un¢¢rtaintie5 relating lo cvents or ¢ondition5 that, individually or collectively, may ca51 si8nifi¢ani doubt on the ¢harity'5 ability lo ioniinue a5 4 Oin concern for a p¢riod ofAt Itt Nelve months frnm when the original finAn¢ial 5tstements were Buthorised for i55ue. Our responsibilities ond the responsibilities of th¢ trustees with respect lo concern are d¢8¢ribEd in the relevani section5 ofthis r¢port. Initially we evaluated tlie accountin¥ proces5 and its suitability for produ¢inu accurate Inanagement informaiion and ils use as a base for future projection of the finoncigl position. We r¢viewed the budgets put before and consid¢r¢d at management meelin¥s, We reviewed the minutes made of the discilssions abolit the proje¢tions and considered the points raised and conclusioos made. Il'e then assessed those conclusions with a view to whether w¢ agreed with them. Other inforniailon 'riie trusi¢¢s are responsible for rhe oiher infomi8¢ion, The other infomiaiion comprises the infonnatiort included in the annual repon. other than ¢he fJnan¢ial statement5 and our audittsr'5 report thereon. Our opinion on the finan¢ial 5tatem¢nts doe5 noi cover the other information and. ex¢epi lo the extent otherwi.4e explieiily st4t¢d in our rrpon. we do tjot ¢xpr¢5s any of assur8nLe ¢on¢lu5ion Ihereon. Page 5
Great Oaks Small School Independent Auditor's Report to the Members of Great Oaks Small School In connectÉon wilh our audtt of the fjnancial statements, our responsibility Is to read the other infonnation and, in doing so. Consider whether the other inforEnation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially tni5siaied. If we identify such material inconsistencies or apparent material misgtatemenis. M'e are Tequired to deiemiine whether there is a material mis5t8temeni in the financial statemertt5 or a material mi55tatement of the other inforn)ation. If. based on the work we have perfornied, we ¢onclud¢ that ihere is a material misstatement of this other infonnation, we are rquired to report that fact. We have nothing to report in this regard. We have relied upon the exempiions in Section 6 of the Ehi¢al Standard in relation to the non audit services we provide to the Charity. Opinion on other matter prestribed by tbe Companies A¢t 2006 In our opinion. based on ihe work undertaken in the Course ofthe audit.. the inforniatitsn given in the Trustees, Report for the financial year for which the financial 5ta(emenis 8r¢ prepared is ¢on5is(ent with ihe financial 5taiemenis: and the Trustees, Report has been pr¢pared in 8ccordanee wilh applicable legal reqireMCnts. M4tters on which we are requlred to report by exteptton In the light of our knowledge and undeT5tanding of the charity and its environment obtained in the Course of the audiL we have not identified material tnissiaiements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companie5 Aet 2006 requires us to report to you if, in our opinion.. adequat¢ accountlllg records have noi been kept, or retumg adequate for our audit have not been reeeiv¢d frotn branches not visited by us- or the fjnancial 5taiemenis are not in agreement 1th the accountÉng records and returns; or ¢ertain disclosures of trt¢S rernuneration specified by law are not m&de- or we have noi received all the infoTmation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Sratement of Tnjstees, Responsibilities (set out on page 41, the truste¢s are responsible for the preparaiion of the financial stat¢m¢nis and for b¢ing satisfled that ihey give a tnje aod fair view. and for sllch internal control as the trustees d¢termine is necessary to enable ihe pr¢paration of fJnan¢ial statements thai are free from maierial rnisstatemenr. whether due to fraud or error. In preparing the financial ststemenis. the trllstees are Tesponsible for assessing the charity's ability to continue as going concern. dis¢105ing, as applicable. mauers Yelated tt> going concern and u5in8 the going concern basis of a¢countlll8 unless th¢ truste¢s either intend io liquidate the choriry or to cease operations. or have no realisiic alternative bui io do so. Auditor responsibAlitie5 for the #udit of tb¢ fin•Ncial Statements Our objectives are to obtain reasonable as5UTance about whether the financi21 sratements as a whole are free from material ThÉsstatcment. whether du¢ to fraud or error, and to IS511e an audilor s report that intlud¢5 our opinion. Reasonable assurance i5 a high level of assurance. bui is not a guarantee that an audit condLJcied in accordance with ISAS IUKI will always detect a maierial En]ssteMgn1 when it exists. Missiatetnents can arise from fraud or erTor atjd Are considered material if. individually or in lh¢ aggregate. they ¢ould r¢a50nably be expe¢ied to influence the economic decisions of users tak¢n on the basis of these flnancial staremeni5. The extent io which our procedures are capable of detecting irregularitie5. in¢ludirtg fraud i5 detailed below= Page 6
Great Oaks Small School Independent Auditor's Report to the Members of Creat Oak8 Small School Ve as5e5sed the suscepttbility of the Company's finaneial staiements co material misstatement tncluding IK)W fraud mighi occur. We identified the importaiit laws and regulations whicli are signifjcant in th¢ context of ihe Company. icludirtg thos¢ ¢ov¢ring taxation, theft, care sthndards. health and safety and etnploymetlt le8islation. We developed And maintained our understanding of these lthws and resulaiions through mandaiory professional edu¢aiion. W¢ reviewed ihe Company's procedures. noi only for ensuring it remAins within the law. but also how it seeks to preveni becoming a R victitn of internal And external irre8ularili¢s inclttding fralld. We believe our audit team, throu¥h training and experience. to be competent and cApable of identifying and re¢o8nising non-¢omplian¢e and we ensure they have access to professional specialists at all times to assisi them with tlieir judgement. Use of our report This report is made solely to the ¢haritabl¢ coinpany's trustees. 85 a body, in accordan¢¢ with Chapter .1 of Part 16 of Ihe Companies Aci 2006. Our audii work has b¢en undenaken so IhAI we niigh¢ stale 10 Ihe charity's trustees those m411crs we are required lo siaie io Iheni in an auditor's Teport and for iio oiher purpose. To th¢ fulle51 extent pennilted by law. we do noi accept or assume respoJ15ibility to anJ(Iiie otlier Ihmn tlie charitable compony and i¢5 iru5te¢5 as a body. for our audit work. for thi5 report. or for th¢ opiiiions w¢ hAve formed. Mark A Bai¢helor BSC FCA (Senior Statutory Auditorl For and on behalf of Batchelor c.oop Lid, Staiuiory Auditor The New Barn Mill Lane Eastry Kent CT13 OJW 15 April 2026 Page 7
Great Oaks Small School Statement of Financi#l Activities for the Year Ended 31 August 2025 Oncluding Income and Expenditure Account and Siatemellt of Total Reeognised Gains and Lo55es) Unrestrlcted fund$ Total 2025 Note Ineome and Endowments from: Charitable actiVilie5 Invesiment inwme Other income 1,838.149 1,838.149 13,213 510 510 Total inctsine 1.851,872 1,851.872 Expendtture on: Charitable activili¢s 11.517,2681 11,517,268 TotAI expenditure Nei irtcome 11,517.2681 11.517.268) .334,604 3J4.604 Net movement in funds Reconelllitlon of fund• Tot?1 funds brought fonvard TorAI funds carried forward 334.604 334,604 825.077 825,077 18 Unre%tricicd funds I'otal 2024 Note Ineome 8nd Endowments from: Charitable a¢tivilie5 Investmen¢ income (hher income 1,634.450 6.840 489 1.634.450 6,840 489 Total income 1.641,779 1.641.779 Expendlture on: 1,512.849 1.512,8491 Total exp¢ndi¢ure Net in¢ome 11.512.849 11,512.549 128.930 128.930 Net movernent in fvnds 128.930 128.930 Re¢onciligtion of funds Total fund5 brOUh1 forward Total funds cgrried forward 696.147 696.147 825,077 825.077 All of the charity's 8clivities derive from coTrtinuin8 op¢rations dutsng the abov¢ iwo pcriods. Th¢ funds breakdown for 2024 is shown in note 18. The notes on pages 10 to 17 fom an sntegral port of these financial 5ts¢ement5. Page 8
Great Oaks Small School (Registration number: 05189339) Balanie Sheet as at 31 August 2025 2025 2024 Note Fixed g85¢ts Tangible assets 12 67.763 93,784 Current fisgets Debiors Cash at bank attd in hand 37,934 12.?47 16,298 676.OJ2 14 792.330 Credltors.. Amounts fAlling due withltt one ye•r Net current As$et$ 58.2631 161.0.17 .091.918 731.293 Net assets 825,077 Fund8 of the eharlty: Ilnrestrlcted income funds Unrestricted funds 1.159,681 825,077 TotAI funth 825,077 The finRn¢ial statements on page$ 8 to 17 were approved by the trJsiees. and guthorised for issue on 14 April 2026 and si¥ d on Iheir behalf by.. MrCBes Chaimian 4nd Trustee Mr l M GrRTh¢ Trustee The Trot¢s on pages 10 to 17 forni an tntegral part of these finonckal 5tatemenis. Page 9
Cre4¢ Oaks Small School Notes to the Financial Statements for the Year Ended 31 August 2025 I ChArity 5tatUS The charity is limited by guarantee. incorporatcd in EnB18nd and Wa1¢5. and consequently doe5 not have share capital. Each of lh¥ tnjstees is liabl¢ io contribute 4n amount t1 exceedtng £1 towards the assets of the charity in the event of liquid8tion. The address of Tts r¢gistered office is.. EbbSfle Farnihtsuse Juies Lane Minster near Ram$8aie Kent CT12 5FH These financi41 statement5 weie 4uihorised for issue by the trustees on 14 April 2026. 2 Aecountln8 polScles Summwry of5iRnlficAnt arrounting policie5 And key &ceountin2 ¢stimite$ The principal a¢Louiiiin& polt¥ie5 applied in ihe preparatioii of il)ese financial siaiements are sei out below. The5¢ policies have been eonsisicntly applied io all the years presenicd. un1¢5S Otherwise siaied. Stw¢ement ofcompllinee The financial statements have been prepared in accordance with Accouniing And Reportin8 by Charities.. Siatemeiii of Recommended Practice (Applicable to chari11¢5 Preparin¥ their ac¢()uJits in a¢¢ordance willi Ihe Financial Reportin¥ Standard applicable in the UK and R¢publi¢ of Ireland IfRS 10211 lissued in October 20191 Ichariiics SORP IFRS 10211. Ihe F'inan¢ial Reportin¥ Standard Hpplicabl¢ in the UK and kepublic of Ireland IFRS 1021 and the Coinpani¢s A¢1 2006. BH5is of pr¢pAration Great Oaks Srnall School meets the definition of a publi¢ beiicfit entlty under FRS 102. Assets and liabilities are initially recognised ai historical cost or transliOn valuc unless Liiherwise stated in the relevant accoun¢in policy note5. Going Concern The tru51ees consider that there are no material uncenaithtie5 about ihe chartty's ability to corttinue as a goin8 oncern nor any signific1 are of uncertainty that atTe¢t ihe carrying value of ossets held by thc charity. Income And endowments Expendiiure All expenditure is recognised once there is a leg81 or constTUCtive obligation 10 that expenditur¢. li 15 probable 5clllement is required and rhe amounr can be mea%ured reliably. All ¢05t5 are allocated to thc applicable ¢xpenditure heading thai aggregat¢ Similar cosis io that category. Wh¢re costs cannot be directly attrik%iiled to particular headings they have been allocated on a b15 ¢onsi5tent with the use of resourc¢5, Wlth central stair ¢osts allocaicd on th¢ basis of time spent. and depreciation charges allocated ot) the portion of the &sset'5 US¢. Oiher suppori costs are allocaied b&8ed on the spread of 5tsff c05t5. Pa8e 10
Great Oydks Small School Notes to the FinancÉal Statements for the Year Ended 31 August 2025 Charliable 4£'tivitles Charitsble expenditur¢ comprises those costs incurred by lh¢ charity En The delivery of its activitie5 and services for its beneficiaries. It include& both u05ts that can be allocated directly to such activities and those ¢05t5 of an indirect nature necessary to support ihern. Governance costs These ittclude the e05ts allributable 10 the charity'5 compliance wilh consiiitstional and statutory requirements. including audit. strate&)ii m#nau)ement and trustees meetin¥5 and reimbLirsed expenses. TAxstion The charity is ¢onsid¢r¢d to pass the les1$ set out in Paragraph I Schedule 6 of the FinAnc¢ Aci 2010 and therefore it Jneets the defiiiilion of a chorilable company for UK corporaiioii lax purp05e5. A¢Lordin8ly, the harity Is poieniially exernpi from tBXallDn in r¢5peci of in¢ome or capital yain5 received wi¢hin cat¢uories ¢overcd by Chapter 3 Part I l of the C.orporaiion Tox Act 2D10 or section 256 of the Taxation of Chargeable Gains Act 1992, to the exieni thai su¢h inwme or gains are Applied exclusively to charitable purposes. TAnKible fixed assets Individual fixed asse15 costin £SO,00 or mor¢ are Initially recorded Bl co$1. Depreelatlon And 4mort150tlon Depreciaiion 15 provided on tangible fixed assets 50 as to Iiyite off the ¢osi OT valuarion, less any estimated residual value. over their expected useful economic life AS follows.. Asset clas5 Fixtlires and fittin8S Motor vehi¢les Office equipnient DepreelHtion mrfhod Ind rate 150A reducin¥ balance 5 ycar5 51raiBhi line 5 year5 5trai8hi line TrAde debtor Trad¢ debtor5 are amounts due from cusloin¢rs for merchandise sold or services perforni¢d in the ordinary course Of business. Trade debtor5 are r¢cogrt15ed iniliolly ai the tr8nsa¢iion price. They ar¢ subsequently measured ai amortised ¢osi usin¥ the etTeeiive inieresi method. less provision for impsirmeni. A provision for the impairment of Irade debtors is established when tliere is objeciive evid¢n¢e that tlie chgrily will noi be able to coll¢¢t all amounts due according to the originlll temis of ihe receivables. C#5h 2nd eash equiv8l¢nts Cash ond cash equivalents comprise cash on hand and call deposits. and other 5hort-lerm hi8hly liquid Ènvestmen15 that are readily ¢onvertibl¢ to a known amount of cash #nd are subject to an in518nifi¢ant risk of change in value. Page I I
Great Oaks Sn)all School Notes to the Financial Statements for the Year Ended 31 August 2025 Trade credito Trdde creditors are tsbli8ations to pay for goods or 5ervi¢es that have been acquired in the ordinary COUTS¢ of business from suppliers. Accounts pajable a classified as current li4bilities tf the charity does not hove an uncondiiional right. at the end of ihe reponing period. lo defer settlement of the creditor for ai least twelve tnonths after the reporting date. If ihere is an unconditional ri8ht to defer 5ettlemeni for ar leasi tw¢lve months after the reponing date, they are presented a$ non-curreni liabilities. Trade creditors are re¢ognised initially at the tronsaction price and subsequently measured at Arnortis¢d cost using ihe effe¢live itLler¢si method. Borrowlng5 Inlerest.bearing borrowings ar¢ initially recorded ai fAir valu¢, nei of transaction costs. Interest-bearing borrowi118s are subsequently carried at omortised cos¢, with the difference between the proLceds. nei of tr8nsactioii ¥o$is, and the amouni due on redetnption being reco8nised as a char8e lo thc Statement of F2non¢iAI Activities over (he period of the r¢lev&nt borrowing. Int¢rest exp¢nse is wognised on the b&sis of the effective interest method knd is included tn interest paygble and simil&r charges. Borrowings ar¢ clkssified os cyent liabilities uiiless the charity has an unwnditional righi to defer se¢tlement of the liability for at lea51 Iwelvc nionths aller ¢lie reporting date, Fund Structure Unrestricted income fiJnds are general fund5 that are avail&bl¢ for use at the trusree$ discretion in ftsrther&n¢e of the objeetivcs of ihe ¢harity. Exernptions under ES PASE In comrnon wilh many organisations of our size we use our 8uditors to prepare o(Ir financial Siaiements from our mana8em¢nt records. J Income from chrltAble getlvltle8 UnrestrÉct¢d funds Gen¢rl Total 2025 Total 2024 Student income 1.838.149 1.838.149 1,634,450 Pa8e 12
Great Oaks Small School Notes to the Financial Statemellts for the Year Ended 31 August 2025 4 Inv¢stment income Unrestricted funds General TotHI fllnd$ lrtterest receivable and similar incotn¢: Interest receivable on bonk deposit5 Total for 2025 13,213 13,213 13.213 li.213 Tot&1 for 2024 6,840 6,840 5 Other income Unrestricted runds G¢neral Tot41 funds Donations and fundratsing Total for 202S 510 510 510 510 Total for 2024 489 489 6 Expenditure on charitAble ictivities tpnrestTiCted Tot41 2025 Total 2024 Geller&l Note Rent, rates and insurance Electric. oil and water Repairs and mntertance Telephone and intemet oirice siaiionery and postage Trade subscriptions CU1¢luM Miscellaneous expenses Housekeeping Minibus expenses Health and safety Prtsfcssional fe¢s and consultancy Management iools Bank charges and interesl DepreciatioJL amortisation and other similar costs Staff costs 163.992 41.327 5,617 22,441 7.043 1,804 43.680 16.873 31,314 11.093 960 9,700 44.103 382 163.992 41.327 5.617 22.441 7.043 1.804 4i,680 16.873 31.314 1,093 960 9.700 44.10.1 382 163,678 43.969 11.442 27.569 6,213 894 51.642 18.471 32.865 9,994 2,648 45,770 163 22.068 1.076,803 22.068 1.076.803 48,467 1,024.446 Page13
Great Oaks Small School Notes to the Financial Statements for the Year Ended 31 August 2025 Unrestricted Total 2025 Total 2024 General Note Governan¢e eosts 18.068 18.068 13,478 1.517.268 1.517,268 1.512.849 Included in Ihe expeiiditure Analysed obove, Ihere are 8ovemance ¢ost$ of £18.068 12024 - £13,478) which relat¢ directly io charilable activities. 7 Nei Incomingloutgolng resources Net incorniog resources for the yeAr include.. 2025 2024 Audti fees Loss 00 dispts5al of fixed sets held for Ihe charity's own use Depreciatiort of fixed &s$¢ts -3.800 4.680 21,751 48.467 8 Trus¢¢es remuneratlon and exptnses No tru5tee5. nor any persons cvnnecied with th¢m, have received gny remunerBtion from the chariiy during the year. 9 Staff costs The a¥8re8ale payroll eosts were as follows.. 2025 2024 Stgff ¢ost5 durlng the year were: Wa¥es and salarie5 Oihcr staff costs 1.066,540 10.263 1.018.552 5.894 1,076.803 1.024.446 The monthly aver8¥e nufflber gf persons lin¢luding sentor tnanay¢m¢nt I leadership team) employed by the harity dring the year expressed as full time equivalents was as follows.. 2025 2024 Avcrnge number Of ¢mployees 29 Pa8¢ 14
Great Oaks Small Scbool Notes to the Financial Statements for the Year Ended 31 August 2025 The number ofemployees WIse emoluments fell Mithin the following bands was.. 2025 No 2024 No £70.001- £80,000 10 Auditor5, remtrtiO 2025 2024 Audit of the financial statemenis 3,800 4.680 l Taxation The charEty is a re8isiered chwity and is therefore exempt from t&xation. 12 Tangible fixed assets FFXtures rittings 9nd equipmeni Motor vehicle5 Toigl C05t At I September 2024 AdditLOllS Disp05als 267.746 7.531 1.14.1931 95.709 363.455 7,531 140,8921 16.6991 Ai 31 August 2025 241.084 89,010 330,094 DepretRation At I September 2024 Charge for the )ear Eliminaied on disposa15 Ai 31 August 2025 206,118 16,391 129,0901 63,553 6.699 11.3401 269,671 23.090 130.4301 193.419 68,912 262,331 Iyet book value At 31 Allgust 2025 47,665 20.098 67.763 At 3 1 August 2024 61,628 32.156 93.784 Page 15
Great Oaks Small Sehool Notes to the Finan¢ial Statements for the Year Ended 31 August 2025 13 Debtors 2024 Trdde debtors Pr¢payments Other debtors 376 19.420 18.138 99.633 10.401 6,264 37.934 110,298 14 C•sh and cash equlvglent$ 2025 2024 Cash on hand Cash 91 bank 042 675,647 1.112.247 676.0.12 15 Creditors: Amounts filling due wlthin one year 2025 2024 Trade ¥reditor5 Other t&xation and social security Other credi¢ors Aceru415 16.910 18.625 17,257 5.471 27,570 15.090 1.1,469 4.908 58.26.1 61.037 16 Pension And other 5cheme$ DefirEed contrfbution pension Scheme The Charity operAie5 a d¢fined contribution pension 5ch¢m¢. Th¢ pension cosi ¢har¥¢ for the year represenls ontributions payable by th¢ Charity to Ihe $¢hemc and amoun¢ed to £28.60812023 - £25,291) 17 Commltrnents Other flnhnclal eommitmeDts DiseovEry Park Rent The total amount of other fJn8n¢ial commitments not provided in the financial siatements was £61.884 12024- £148,522). Page 16
Great Oaks Small School Notes to the Financial Statements for the Year Ended 31 August 2025 18 FuDd$ BAlfin¢e It I September 2024 Ineornrng resources Resouree5 expended B4lant¢ #t 31 August 2025 UnrestTlcted General 825,077 1.851.872 11.517.268 BAlJ)n¢e at I S¢i)tember 2023 Incomlng resources Restsmrces expertded Balsnee 8t JI August 2024 Ilnre5trlcted General 696.147 825,077 19 Anilysls of net a$sets between funds Unr¢sirSeted dy GenerAI Tot81 funds at 31 August Tangible fixed &85¢ts Current assets Current liabilities 67.763 67,76.1 58.2631 158,2631 Total nct &S5ets 1.159.081 1.159,681 Unrestricted furtd5 GellerAI Total funds it 31 August 2024 Tan8ibl¢ fixed &s5ets Curr¢nt gsseis Current liabilities 9J.784 792,330 93,784 792.330 61,0.37 Totsl net assets 825.077 825,077 20 Relit¢d p#rty tr4nsActions Durin8 the year the charity made the following related party transactions.. Mr Daniel Rsnt9y Friend (During the year the charity purrha5¢d IT goods and servi¢e$ ioialling £34,025 12023 £35.0601 from comp8nie5 thai fvlr Daniel Rantay Friend has a busines% interest iii.) At the balan¢¢ shcet date the amount duc lolfrom io Mr Daniel Raniay Fricnd was £Nil12024. £7,980). Page 17