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← Snowflake School For Children With Autism Limited

2025-07-31-accounts

Registered number: 05873616 Charity number: 1110687

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 7
Independent Auditors' Report on the Financial Statements 8 - 11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the Financial Statements 15 - 28

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

Trustees F Akhavan, Chair of Trustees
A Farmanfarmaian
S Bagherzadeh
J S Cheetham KC
M A Manzouri
S Bekhradnia (appointed 2 June 2025)
Company registered
number
05873616
Charity registered
number
1110687
Registered office
10-14 Crown Street
London
W3 8SB
Company secretary
A Farmanfarmaian
Independent auditors
Sopher + Co LLP
Chartered Accountants & Statutory Auditors
5 Elstree Gate
Elstree Way
Borehamwood
Hertfordshire
WD6 1JD
Bankers
HSBC
25 Notting Hill Gate
London
W11 3JJ

Page 1

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 August 2024 to 31 July 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 primary aim of Snowflake School for Children With Autism Limited (''the Charity/School'') is to advance educational opportunities for children with diagnosis of Autistic Spectrum Disorder (ASD).

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)'.

The most important aspect of education for children with ASD is improving their ability to communicate with others. The failure to communicate tends to lead to inappropriate behaviours which often manifest as tantrums, aggression and self-harming. All of these represent threats to children's health and safety. Teaching children with ASD to express their needs and establish meaningful social contact with people around them reduces their frustration and makes the inappropriate behaviours less likely, consequently improving their health.

The School opened its doors to children with ASD in 2008. It now operates from two sites. The primary site has a capacity of eighteen students aged 5 to 11 and mostly operates at full capacity. The secondary site opened in November 2020. It has a capacity of 24 pupils aged between 12 to 16.

The School has worked towards building stronger relationship with other schools, local educational authorities and organisations in the boroughs it operates to create opportunities for children to integrate in the community. The School has access to two local mainstream schools, local library, swimming pool and Nevern Garden (local gated garden).

The primary site, rented from Notting Hill Housing Trust, comprise two garden flats in Earls Court, SW5, licensed and converted to operate as a school. The lease was renewed for 10 years in 2018.

The secondary site, situated in London, W3, is rented from an individual landlord for a period of 10 years with the option of extending for another 10 years from June 2020. It is an ex-Salvation Army building and is over three floors providing good size classrooms, a soft room, a kitchen for pupils food technology and an assembly room. There is also a small outside area. The Charity spent £970,000 to bring it up to the standards required by the Department for Education in respect of disability, safety and fire regulations.

Curriculum and Policies

The School's curriculum, based on the National Curriculum, has been written but modified to meet the needs of pupils with ASD, as are all the necessary policies. The policies are kept up to date to meet the growing school needs in DFE requirements. In order to have control over the admission process we decided to opt out of the requirement of Section 41 of the Children and Families Act 2014 and the School has continued to be listed as an Independent Special School (England and Wales) since April 2015.

Page 2

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

Objectives and activities (continued)

b. Volunteers

Many volunteers give up their time to help the Charity. The Trustees convey their appreciation to all the volunteers for their commitment and support.

Achievements and performance

a. Main achievements of the Charity

Charitable activities

The School provides education for pupils with moderate to severe autism. It provides a specialist teaching environment that develops both the academic and social skills, thus providing each pupil with the chance for a better future and achieve their potential, whilst also improving the quality of their families lives.

Teaching each child costs around £65.5k (2024 - £60-65k) per year. The Charity has been successful to fill all the available placements and cover the cost of educating pupils from the fees generated.

Fundraising activities

During the year £71,760 (2024 - £56,825) has been raised through fundraising activities and donors are as follows:

ollows:
2025 2024
£ £
Popli Khalatbari Charitable Foundation 15,000 25,000
A Farmanfarmaian 36,600 -
Jack Petchy Foundation 900 900
Wooden Society 2,500 -
David Solomon Charitable Trust 750 -
Knox Cropper LLP 500 -
Mr Shah & Mrs Gree 5,000 -
Padwa Charitable Foundation - 22,194
Other donations 10,510 3,551
--------- --------
71,760 56,825
===== =====

b. Investment policy and performance

The Charity does not have investments. The trustees monitor cash resources and when possible short term deposits are used as a cash management tool.

Page 3

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

Achievements and performance (continued)

c. Internal and external factors

The School maintains good relations with its staff. There is one to one tutoring for each pupil and in exceptional cases it is two for one. The staff are in close contact with parents and update them on a daily basis through the home/school book and Earwig, an app which enables teachers to share photos, videos and documents with parents. Some parents are also working privately to raise funds for the Charity. The School owns an app which allows it to provide detailed reports, videos and photos of pupils for their parents to access. The parents can also use the app to update the School about their child.

Employing staff remains very challenging and the School had to spend a lot of money on agency fees again this year.

Mrs Akhavan, a trustee, looks to arrange different activities to raise funds for the School. There is a very friendly relationship between the trustees and the Charity take advantage of their expertise and experience.

Local Education Authorities pay tuition fees for the pupils on termly basis. The School keeps in close contact with the Local Education Authorities and keeps them up to date with activities.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Charity has a reserve policy to hold unrestricted funds available at a sufficient level to meet the future needs of the Charity (around six months, equivalent to £400,000). The trustees of the Charity, who are responsible for the reserves policy, monitor and review it at regular intervals to satisfy themselves that funds held are adequate for the Charity's needs. The School has a £50,000 reserve policy for an additional disabled access if needed in the future. At the year end, the charity's reserves include a designated amount of £53,000 which has been set aside specifically for the purchase of a school bus.

As disclosed on the balance sheet the Charity holds unrestricted funds of £507,994 (2024 - £367,932) at the year end. Restricted funds at the year end were £1,283,065 (2024 - £1,218,746).

The Charity is raising money to purchase the secondary site and have it as a permanent home for the school.

c. Principal funding

During the year the Charity generated Tuition Fees of £2,626,947 (2024 - £2,526,282), received £81,040 (2024 - £61,973) as donations, which includes £71,760 (2024 - £56,825) from individuals, and £1,651 (2024 - £597) as Gift Aid from HMRC. Bank interest, which is interest on bank deposits, was £50,070 (2024 - £52,589).

Page 4

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

Structure, governance and management

a. Constitution

Snowflake School For Children With Autism Limited is registered as a charitable company limited by guarantee.

b. Methods of appointment or election of Trustees

New trustees can be appointed by an ordinary resolution and must also be willing to act as a director. The process for appointing trustees is currently under review and an update will be provided to the board in due course.

The Charity is always looking for trustees who are not only interested in the cause, but can also bring specific expertise to the School. We first welcome them at a general meeting, then appoint them as non-executive trustees so they can join the board, learn about the School, get to know each other, before they are invited to join the board as a full trustee.

Directors/Trustees Rotation

The Directors/Trustees to retire by rotation are usually those who have been longest in the office since their last appointment. If any director became or were appointed directors on the same day those to retire shall, unless they otherwise agree amongst themselves, be determined by lot. We have had trustees who have left. Some founding trustees are still members.

c. Organisational structure and decision-making policies

Mrs Faryaneh Akhavan is the bursar of the School and she deals with all the financial, operational, governance and compliance issues of the Charity. She processes the financial data and is authorised to make payments up to £1,000.

A bookkeeper is supporting her with the accounts and an assistant provides help with payroll.

There are 40 tutors for one to one care of each child, A senior teacher, a senior supervisor, five supervisors and five (three qualified, one newly qualified, one trainee) class teachers. There are also an occupational therapist (OT), a trainee OT, one speech and language therapist (SpLT) and one speech therapist trainee. They are supervised by the head teacher who is supported by two assistant heads and four administrators.

The School has two assistant heads to support the head to run each site and a senior supervisor to monitor performance.

Every term the head teacher, Ms Sumen Starr, and the bursar/trustee, Mrs Faryaneh Akhavan, present a report to the board of trustees regarding all the operational aspects of the Charity.

The School was inspected by OFSTED in May 2023 and was awarded 'Good' overall, with 'Outstanding' in behaviour.

d. Policies adopted for the induction and training of Trustees

The induction procedures include briefing new trustees on the history and objects of the Charity, the committee and decision making processes, the current plans of the Charity, and meeting other trustees and key employees. Trustees are encouraged to attend appropriate external training events when this will facilitate the development of their role in the Charity.

Page 5

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

Structure, governance and management (continued)

e. Related party relationships

Mrs Faryaneh Akhavan is a trustee who is employed as the School bursar. For the financial year under review she received a salary of £85,000 (2024 - £84,583).

f. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular 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. Trustees' indemnities

The Charity has granted an indemnity to the trustees against liability in respect of proceedings brought by third parties, subject to the conditions set out in the Companies Act 2006. Such qualifying third party indemnity provision remains in force as at the date of the approving of the trustees' report.

h. Value Added Tax ('VAT')

The charity is registered for VAT in respect of its activities. Historically, the provision of education and boarding services by independent charitable schools were exempt from VAT. However, following legislation introduced in October 2024, this exemption was removed with effect from 1 January 2025. As a result, school fees relating to terms commencing on or after this date are subject to VAT at the standard rate of 20%.

The trustees have reviewed the impact of these changes and have taken steps to ensure compliance with the new legislation, including adjustments to billing processes and communications with parents and guardians. The trustees continue to monitor developments in VAT legislation and guidance to ensure that the charity remains compliant and maximises recovery where possible.

Under HMRC rules, the School may reclaim input VAT incurred on goods purchased in the four years prior to registration and on services received in the six months prior to registration, provided the VAT relates to taxable supplies and the relevant goods and services are still in use at the date of registration. During the year, the School recovered £63,571 of such input VAT and this is included as other income on the Statement of Financial Activities.

Plans for future periods

The Trustees will carry on working to improve the quality of education and behaviour support for the betterment of the pupils.

Page 6

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

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 . 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.

Disclosure of information to auditors

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

Auditors

The auditors, Sopher + Co LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees on 2 February 2026 and signed on their behalf by:

F Akhavan

(Chair of Trustees)

Page 7

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE OF SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

Opinion

We have audited the financial statements of Snowflake School For Children With Autism Limited (the 'Charity') for the year ended 31 July 2025, which comprise , 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 Charity 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 Charity'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.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material

Page 8

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE OF SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (CONTINUED)

inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 the knowledge and understanding of the Charity 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 the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the Trustees' Responsibilities Statement set out on page , the Trustees 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 Charity'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 Charity or to cease operations, or have no realistic alternative but to do so.

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

Page 9

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE OF SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (CONTINUED)

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 10

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE OF SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (CONTINUED)

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 Charity'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 Charity'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 Charity and the Charity's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Iseman FCA (Senior Statutory Auditor)

for and on behalf of Sopher + Co LLP

Chartered Accountants & Statutory Auditors

5 Elstree Gate Elstree Way Borehamwood Hertfordshire WD6 1JD

2 February 2026

Page 11

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

Note
Income and
endowments from:
Donations and legacies
4
Charitable activities
5
Investments
6
Other income
7
Total income and
endowments
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward		 Unrestricted
funds
2025
£
26,845
-
50,070
-
76,915
424
-
424
76,491
367,932
76,491
444,423		 Restricted
funds
2025
£
54,195
2,626,947
-
63,571
2,744,713
-
2,616,823
2,616,823
127,890
1,218,746
127,890
1,346,636		 Endowment
funds
2025
£
-
-
-
-
-
-
263
263
(263)
263
(263)
-		 Total
funds
2025
£
81,040
2,626,947
50,070
63,571
2,821,628
424
2,617,086
2,617,510
204,118
1,586,941
204,118
1,791,059		 Total
funds
2024
£
61,973
2,527,982
52,589
-
2,642,544
3,206
2,560,002
2,563,208
79,336
1,507,605
79,336
1,586,941

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 15 to 28 form part of these financial statements.

Page 12

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee) REGISTERED NUMBER: 05873616

BALANCE SHEET AS AT 31 JULY 2025

2025 2025 2024
Note £ £
Fixed assets
Tangible assets 14 427,175 534,562
Current assets
Debtors 15 49,753 785,030
Cash at bank and in hand 1,465,435 1,167,626
1,515,188 1,952,656
Current liabilities
Creditors: amounts falling due within one
year 16 (151,304) (900,277)
Net current assets 1,363,884 1,052,379
Total net assets 1,791,059 1,586,941
Charity funds
Endowment funds 17 - 263
Restricted funds 17 1,283,065 1,218,746
Unrestricted funds 17 507,994 367,932
Total funds 1,791,059 1,586,941

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 02 February 2026 and signed on their behalf by:

F Akhavan

(Chair of Trustees)

The notes on pages 15 to 28 form part of these financial statements.

Page 13

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025

Cash flows from operating activities
Net cash generated from operating activities
Cash flows from/used in investing activities
Interest on bank deposits
Purchase of tangible fixed assets
Net cash generated by/(used in) investing 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 15 to 28 form part of these financial statements		 2025
£
262,227
50,070
(14,488)
35,582
297,809
1,167,626
1,465,435		 2024
£
246,692
52,589
(54,996)
(2,407)
244,285
923,341
1,167,626

Page 14

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

1. General information

Snowflake School for Children with Autism Limited is a private company limited by guarantee registered in England and Wales. Its registered office and principal place of business is 10-14 Crown Street, London, W3 8SB. The Company is also a Charity registered with the Charity Commission and the registration number is 1110687.

The principal activity is to advance educational opportunities for children with diagnosis of Autistic Spectrum Disorder (ASD).

The functional and presentational currency of the Company is £ Sterling.

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.

Snowflake School For Children With Autism Limited 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.

2.2 Income

Income comprises principally of tuition fees, excluding Value Added Tax, grants and donations.

Tuition fees are recognised in the period they relate to.

Grants are included in the Statement of Financial Activities on a receivable basis.

Donations are recognised on a receivable basis when the amount receivable can be reliably measured, otherwise they are recognised when received. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised when the Gift Aid is received.

2.3 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, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

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

Page 15

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

2. Accounting policies (continued)

2.4 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.

2.5 Tangible fixed assets and depreciation

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Leasehold improvements - Over the shorter of useful economic life and
term of the lease
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any discount offered. Prepayments are valued at the amount prepaid.

2.7 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.

2.8 Liabilities and provisions

Liabilities 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.

Page 16

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

2. Accounting policies (continued)

2.9 Pensions

The Charity contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. A defined contribution plan is a pension plan under which the Charity pays fixed contributions into a separate entity. Once the contributions have been paid the Charity have no further payment obligations.

The contributions are recognised as an expense in the Statement of Financial Activities when they fall due. Amounts not paid are shown in creditors as a liability on the Balance Sheet. The assets of the plan are held separately from the Charity in independently administered funds.

2.10 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. They represent the cumulative balance of unrestricted funds receivable, such as donations and interest, net of costs incurred in generating them.

Endowment funds comprise funds received for a specified purpose.

Restricted funds are funds which have been raised by the Charity in furtherance of its principal activity, principally tuition fees, and donations with specific restrictions imposed by donors. They represent the cumulative balance of restricted funds receivable net of related costs.

3. Statement of financial activities

During the year the Charity received £81,040 (2024 - £61,973) in donations and grants, earned interest of £50,070 (2024 - £52,589) and recovered £63,571 of historic input VAT. Excluding donations, recoverable VAT and interest the Charity made a surplus for the year of £9,437 (2024 - deficit £35,226).

Page 17

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

4. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
26,845
Grants
-
26,845
Unrestricted
funds
2024
£
Donations
30,021
Grants
-
30,021
5.
Income from charitable activities
Tuition fees
Other income		 Restricted
funds
2025
£
46,565
7,630
54,195
Restricted
funds
2024
£
27,401
4,551
31,952
Restricted
funds
2025
£
2,626,947
-
2,626,947		 Total
funds
2025
£
73,410
7,630
81,040
Total
funds
2024
£
57,422
4,551
61,973
Total
funds
2025
£
2,626,947
-
2,626,947

Page 18

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

5. Income from charitable activities (continued)

Tuition fees
Other income		 Unrestricted
funds
2024
£
-
1,700
1,700		 Restricted
funds
2024
£
2,526,282
-
2,526,282		 Total
funds
2024
£
2,526,282
1,700
2,527,982
6.
Investment income
Unrestricted
funds
2025
£
Interest on bank deposits
50,070
Unrestricted
funds
2024
£
Interest on bank deposits
52,589
7.
Other incoming resources
Restricted
funds
2025
Total
funds
2025
£
£
Historic input VAT recoverable
63,571
63,571		 Total
funds
2025
£
50,070
Total
funds
2024
£
52,589
Total
funds
2024
£
-

Page 19

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

8. Expenditure on raising funds

Unrestricted
funds
2025
£
Support costs
424
Unrestricted
funds
2024
£
Support costs
3,206		 Total
funds
2025
£
424
Total
funds
2024
£
3,206

9. Analysis of expenditure on charitable activities Summary by fund type

Tuition fees
Support costs		 Restricted
funds
2025
£
2,440,214
176,609
2,616,823		 Endowment
funds
2025
£
263
-
263		 Total
2025
£
2,440,477
176,609
2,617,086

Page 20

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

9. Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Tuition fees
Support costs		 Restricted
funds
2024
£
2,321,166
238,267
2,559,433		 Endowment
funds
2024
£
569
-
569		 Total
2024
£
2,321,735
238,267
2,560,002

10. Analysis of expenditure by activities

Tuition fees
Management, finance and governance costs
Tuition fees
Management, finance and governance costs		 Activities
undertaken
directly
2025
£
1,890,727
-
1,890,727
Activities
undertaken
directly
2024
£
1,774,352
-
1,774,352		 Support
costs
2025
£
549,750
176,609
726,359
Support
costs
2024
£
547,383
238,267
785,650		 Total
funds
2025
£
2,440,477
176,609
2,617,086
Total
funds
2024
£
2,321,735
238,267
2,560,002

Page 21

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

11. Auditors' remuneration

2025 2024
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 5,500 5,500

12. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
1,626,329
166,515
31,168
1,824,012		 2024
£
1,569,898
131,066
22,461
1,723,425

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

Bursar
Head Teacher
Assistant Head Teachers
Teachers
Administrators
Supervisors
Tutors
Lead tutors
Lunch support
Care takers
Occupational therapist
Speech therapist
Bookkeeper		 2025
No.
1
1
3
5
3
2
32
3
2
1
2
2
1
58		 2024
No.
1
1
4
6
3
4
36
6
2
1
1
1
-
66

Although the average number of employees has decreased the total staff costs have increased. This is because of the lead time between employees leaving, recruitment and new joiners starting. To fill the gap the School uses agency staff.

Page 22

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

12. Staff costs (continued)

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
No. No.
In the band £80,001 - £90,000 2 1
In the band £90,001 - £100,000 - 1

13. Trustees' remuneration and expenses

During the year F Akhavan received a salary of £85,000 (2024 - £84,583) and the School made pension contributions of £10,983 (2024 - £440) to a defined contribution scheme for her benefit.

During the year ended 31 July 2025, no Trustee expenses have been incurred (2024 - £NIL).

14. Tangible fixed assets

Cost
At 1 August 2024
Additions
At 31 July 2025
Depreciation
At 1 August 2024
Charge for the year
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024		 Leasehold
improvements
£
907,272
543
907,815
474,114
90,729
564,843
342,972
433,158		 Plant and
machinery
£
121,744
8,755
130,499
80,030
14,542
94,572
35,927
41,714		 Fixtures and
fittings
£
188,337
5,190
193,527
128,647
16,604
145,251
48,276
59,690		 Total
£
1,217,353
14,488
1,231,841
682,791
121,875
804,666
427,175
534,562

Page 23

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

15. Debtors

Rent deposit
Due within one year
Trade debtors
Prepayments and accrued income
Creditors: Amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
18,750
2,513
28,490
49,753
2025
£
3,118
136,657
4,589
6,940
151,304		 2024
£
18,750
740,404
25,876
785,030
2024
£
-
38,108
5,402
856,767
900,277

16. Creditors: Amounts falling due within one year

17. Statement of funds

Statement of funds - current year

Balance at 1
August 2024
£
Unrestricted funds
General Funds
367,932
Endowment funds
Endowment Funds
263
Restricted funds
Restricted Funds
1,218,746
Total of funds
1,586,941		 Income
£
140,486
-
2,681,142
2,821,628		 Expenditure
£
Balance at
31 July 2025
£
(424)
507,994
(263)
-
(2,616,823)
1,283,065
(2,617,510)
1,791,059		 Expenditure
£
Balance at
31 July 2025
£
(424)
507,994
(263)
-
(2,616,823)
1,283,065
(2,617,510)
1,791,059
-
1,283,065
1,791,059

Page 24

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

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

17. Statement of funds (continued)

Statement of funds - prior year

Balance at
1 August
2023
£
Unrestricted funds
General Funds
286,828
Endowment funds
Endowment Funds
832
Restricted funds
Restricted Funds
1,219,945
Total of funds
1,507,605
18.
Summary of funds
Summary of funds - current year
Balance at 1
August 2024
£
General Funds
367,932
Endowment Funds
263
Restricted Funds
1,218,746
1,586,941		 Income
£
84,310
-
2,558,234
2,642,544
Income
£
140,486
-
2,681,142
2,821,628		 Expenditure
£
Balance at
31 July 2024
£
(3,206)
367,932
(569)
263
(2,559,433)
1,218,746
(2,563,208)
1,586,941
Expenditure
£
Balance at
31 July 2025
£
(424)
507,994
(263)
-
(2,616,823)
1,283,065
(2,617,510)
1,791,059		 Balance at
31 July 2024
£
367,932
263
1,218,746
1,586,941

Page 25

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

18.
Summary of funds (continued)
Summary of funds - prior year
Balance at
1 August
2023
£
Income
£
General Funds
286,828
84,310
Endowment Funds
832
-
Restricted Funds
1,219,945
2,558,234
1,507,605
2,642,544
19.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2025
£
Tangible fixed assets
-
Debtors due after more than one year
18,750
Current assets
489,244
Creditors due within one year
-
Total
507,994
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Restricted
funds
2024
£
£
Tangible fixed assets
-
534,299
Debtors due after more than one year
18,750
-
Current assets
349,182
1,584,724
Creditors due within one year
-
(900,277)
Total
367,932
1,218,746		 Expenditure
£
(3,206)
(569)
(2,559,433)
(2,563,208)
Restricted
funds
2025
£
427,175
-
1,007,194
(151,304)
1,283,065
Endowment
funds
2024
£
263
-
-
-
263		 Balance at
31 July 2024
£
367,932
263
1,218,746
1,586,941
Total
funds
2025
£
427,175
18,750
1,496,438
(151,304)
1,791,059
Total
funds
2024
£
534,562
18,750
1,933,906
(900,277)
1,586,941

Page 26

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

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

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Deposit account interest
Increase/(decrease) in debtors
(Decrease) / increase in creditors
Net cash provided by operating activities
21.
Analysis of cash and cash equivalents
Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents
22.
Analysis of changes in net debt
At 1 August
2024
£
Cash at bank and in hand
1,167,626		 2025
£
204,118
121,875
(50,070)
735,277
(748,973)
262,227
2025
£
31,575
1,433,860
1,465,435
Cash flows
£
297,809		 2024
£
79,336
131,538
(52,589)
(715,381)
803,788
246,692
2024
£
149,677
1,017,949
1,167,626
At 31 July
2025
£
1,465,435

Page 27

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED (A Company Limited by Guarantee)

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

23. Pension commitments

The Charity contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £31,168 (2024 - £22,461).

24. Operating lease commitments

At 31 July 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 2025
£
137,297
315,000
735,000
1,187,297		 2024
£
136,056
419,603
813,750
1,369,409

25. Members' liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £10 for the debts and liabilities contracted before he/she ceases to be a member.

Page 28

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025

Income
Tuition fees
Donations
Gift Aid
Grants
Other
Deposit interest
Historic input VAT recoverable
Less:
Charitable activities
Trustees' salaries
Trustees' national insurance
Trustees' pension contributions
Salaries and wages
Staff national insurance
Staff pensions
Agency staff
Direct expenses
Legal and professional
Total charitable activities		 2025
2025
£
£
2,626,947
71,760
1,651
7,629
-
50,070
63,571
2,821,628
85,000
10,983
11,321
1,541,329
155,532
19,847
300,145
67,614
60,396
2,252,167		 2024
2024
£
£
2,526,282
56,825
597
4,551
1,700
52,589
-
2,642,544
84,583
10,417
440
1,485,315
120,649
22,021
337,043
55,759
11,998
2,128,225

SNOWFLAKE SCHOOL FOR CHILDREN WITH AUTISM LIMITED

(A Company Limited by Guarantee)

INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Support, management, governance and finance
costs
Travelling
Cost of generating funds
Telephone
Printing, postage and stationery
Advertising
IT expenses
Subscriptions
Bank charges
Auditors' remuneration
Accountancy fees
Rent, rates and water
Light and heat
Repairs and maintenance
Cleaning
Insurance
Sundries
Depreciation of fixed assets
Total support, management, governance and
finance costs
Total expenditure
Surplus for the reporting period
Surplus brought forward at 1 August 2024
Surplus carried forward at 31 July 2025		 2025
£
5,642
424
4,679
4,907
3,096
8,913
8,904
107
5,500
8,994
88,703
11,178
5,924
52,390
31,746
2,361
121,875		 2025
£
365,343
2,617,510
204,118
1,586,941
1,791,059		 2024
£
4,520
3,206
4,505
5,186
4,598
9,151
11,455
101
4,200
6,536
138,972
14,503
5,399
52,153
37,267
1,693
131,538		 2024
£
434,983
2,563,208
79,336
1,507,605
1,586,941

SIGNATURE CERTIFICATE

Document

Name Snowflake School For Children With Autism Limited - Full acc Creator Nicole Meho (nicole.meho@sopherco.com) Date 02 February 2026 14:22:31 UTC Identifier bf99fe55-d632-456f-a3e8-5d9a4893b7c3

Signers

faryaneh@snowflakeschool.org.uk

E-mail faryaneh@snowflakeschool.org.uk Signed 03 February 2026 10:56:07 UTC IP address 213.123.186.154