Company registration number.. 05189339
Charity registration number- 1105559
Great Oaks Small School
IA company limited by g￿aranTee)
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 1hree￿aY 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 thOu￿htS 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 infOnn￿l0rt. 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 A￿oUntIng 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 It￿t 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 req￿ireMCnts.
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 tr￿￿t¢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]ss￿teMgn1 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 brOU￿h1 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 t￿1 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 trans￿liOn 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 signific￿1 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 b￿15 ¢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$is, and the amouni due on redetnption being reco8nised as a char8e lo thc Statement of F2non¢iAI
Activities over (he period of the r¢lev&nt borrowing.
Int¢rest exp¢nse is wognised on the b&sis of the effective interest method knd is included tn interest paygble
and simil&r charges.
Borrowings ar¢ clkssified os cy￿ent liabilities uiiless the charity has an unwnditional righi to defer se¢tlement of
the liability for at lea51 Iwelvc nionths aller ¢lie reporting date,
Fund Structure
Unrestricted income fiJnds are general fund5 that are avail&bl¢ for use at the trusree$ 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 ch*rltAble getlvltle8
UnrestrÉct¢d
funds
Gen¢r*l
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 m￿ntertance
Telephone and intemet
oirice siaiionery and postage
Trade subscriptions
CU￿1¢￿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 d￿ring 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 WI￿se emoluments fell Mithin the following bands was..
2025
No
2024
No
£70.001- £80,000
10 Auditor5, rem￿￿tr￿tiO
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