Bacon's
College
Community
Services
Limited
Annual Report and Financial
statements
31 August 2025
Company Limited by Guaranlee
Registration Number
05321174 (England and Wales)
Charity R8gistration Number

Contents
Reports
Reference and administrative details
Directors. report
Independent auditor's report
9-12
Flnancial statements
Slalemenl of financial a¢livilies
13
BalanGe sheet
14
Principal accounting policies
15-18
Notes lo the financial statements
19-23
Bacons College Community Services Limited

Reference and administrative details
Director5
Sir Jon Coles
Suzanne Johnston
Anna Paige
Leadership Team
Samuel Harry
Miche15e Shanahan
Tanya Wilkings
Company secretary
Alison Hussain
Registered office
CIO United Learning
Worldwide House
Thorpe Wood
Pelerborough
PE3 6SB
Place of bu8lness
Bacon's College
Timber Pond Road
London
SE16 6AT
Company registration numbgr
05321174 (England and Wales}
Charity reglstration number
1111158
Auditor
Buzzacoll Audit LLP
130 Wood Street
London
EC2V6DL
Bankers
National Westminster Bank plc
PO Box 9765
201 Tooley Street
London
SE12ZH
Bacon's College Communily Services Limited

Directors, report Year lo 31 August 2025
The board of Dire¢lors present their slaluloiy report together with the fi'nancial statemènts of
Bacons College Community Services Limited I'the Charitable Company") OT I BCCS'I fof the
year ended 31 August 2025.
The report has been prepared in 8ccordance with Part 8 of the Charities Act 2011 and
conslitules a Direclor8' report for the purpose of company legislation.
The financial slalemenls have been prepared in accordance with the accounting policies set
out on pages 15 10 18 of the allached financial statements and wmply with the Charitable
Company's Memorandum and Articles of Association, applicable laws and the requirements
of 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 United Kingdom and Republic of Ireland IFRS 1021 effe¢live ffom accounting
periods commencing 1 January 2015 or later.
SPECIFIC OBJECTIVES
Charitable aims and speclflc objectives
The objectives of Bacon's College Community Services Limited, as staled in the
Memorandum of Association, are lo provide or assist in the provision of facilities in the
interests of social welfare lor recreation or other leisure time occupation of indNiduals who
have need of suGh facilities by reason of their youth, age, infirmity or disability, financial
hardship or social circumstances with the object of improving their conditions of Ilfe.
The overall aim of the Charitable Company is lo provide sporting facilities to the local
community for recreational use on Mellish Fields which adjoins Bacon's College.
Public benefit
In selling the objectives and planning activities for the Charitable Company, the Directors
have given careful consideration lo the Charity Commission's general guidance on public
benefit.
ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE
The main purpose of the Charitable Company remains that of making sporting facilities
available for community use as widely as possible. The refurbishment of the 3G 11-a-side
pitch has been completed to maintain il in line with Football Association required standards
and the Football Foundation have confirmed that the pitch is included on The FA 3G Football
Turf Pitch Register. This has enabled BCCS to increase prices for use of this unique asset in
line with cost inflation whilst ensuring il remains value for money for the local community.
Bacon's College Community Services Limited

Directors, report Year to 31 August 2025
FINANCIAL REVIEW
Results for the year
The results for the year are shown on page 13.
Total income for the year was £204,41912024 £187,336} and has increased slighlty due to
hire of the pitches for a charity walk held by another organisalion, and the mix of pitch use
between S-a-side and 11-a-side as shown in note 1. The site can facilitate a single 11-a-side
booking or up to three 5-a-side bookings, so when there are less than three 5-a-side bookings
use of the facility is not optimized. Total expenditure for the year amounted lo £338,632 {2024
£337.8141 which Is broadly in line with prior year. This included chaiilable activities of
£328,81812024 - £328,000) and loan servicing costs of £9,81412024 - £9.814}
The nel movement in funds for the year was a deficit of £134,21312024 - £150,478 deficitl.
Flnanclal position
The balance sheet shows lolal funds of £3,433 12024 £137,646). of which all are
unreslricled.
Reserves policy and going concern assessment
It has been agreed that free reserves should be the equivalent of three month5 of planned
expenditure for the subsequent year, excluding depre¢iation and losses on disposal of fixed
assets. This approximates to £60,000. As at 31 August 2025. the Charitable Company's
general fund balance was £3,433 and free reserves were £95,057 in deficit after excluding
tangible fixed assets and creditors due after more than one year.
For this reason, the Directors have obtained a letter of support from United Learning Trust
which confirms that United Learning Trust will not demand repayment of the loan lo Ihe
Charilable Company or the intercompany balance al year end until there are sufficient
financial resources lo make the repayment, Furthermore, United Learning Trust will provide
financial support to assist the Charitable Company lo meet its liabilities as and when they fall
due, bul only to the exlenl that money is not olhetwise available lo the Charitable Company
lo meet ils liabilities. This commitment of support is for the period lo 31 May 2027.
Bacon's College Community Services Limited

Directors, report Year lo 31 August 2025
FINANCIAL REVIEW (continued)
Reserves policy and golng concem assessment Iconlinuod}
Marketing through social media will be a priority and links will be sought with local companies
to encourage the hire of the pitches for team building, adult group sports and other Gommunily
use. Embracing the marketing strategy and embedding il into the business is one of the key
objectives lor the BCCS leadership team and these activitses are expected lo increase the
demand for services in the future. Furthermore, pitch lelling fees are reviewed annually to
reflect market rate more accurately. The future intention is lo raise prices year on year in line
with inflation. The refurbishment of the 3G 11-a-side pitch is also expected lo increase the
demand for setvices and allow BCCS to raise prices further as the enhanced quality of the
pitch provides a unique asset with no significant competitors in the locality. Prices will
however be maintained al as fair 2 rate as possible to ensure high levels of continued local
community use.
The BCCS leadership team intend to review opportunities for the
refurbishment of the two smaller pitches in the near future.
Based on the above, the Directors believe that the Charitable Company is a going concern
for at least 12 months from the dale of approval of these financial stalemenls.
Bacon's College Community Services Limited

Dlrectors, report Year lo 31 August 2025
GOVERNANCE, STRUCTURE AND MANAGEMENT
Constitution
Bacon's College Community Services Limited is a company limited by guarantee (Company
No. 053211741 and a UK registered charity Icharily No. 11111581. The Company was
incorporated on 24 December 2004 and registered as a charity with the Charity Commission
on 2 September 2005.
Members. liability
In the event of the Charitable Company bèing wound up, members are required lo contribute
an amount not exceeding £1.
Governance
Directors are appointed by ordinary resolution in a general meeting or by other Directors. The
Articles of Association of the Charitable Company require a minimum of Directors to be
in office at any lime Ilhe maximum number of Directors is up lo 251. One third of the Directors
retire by rolalion al the annual general meeting and, if eligible, may be re-appointed.
On agreeing lo become a Director of the Charitable Company, the Directors are thoroughly
briefed by their co-Directors on the history of the Charitable Company, the day-to-day
management, the responsibilities of the Directors. the current objectives and future plans.
The Diiectors are also encouraged lo attend any courses which they feel are relevant to the
development of their role, and lo keep up-to-dale on any Ghanges in legislation.
The name5 of the Directors who served during the year are sel out as parl of the referenoe
and adminislralive details on page 1.
None of the Directors received any remuneration from the Charitable Company during the
year.
Structure and management reporting
The Directors are ultimately responsible for the policies, aclivilie5 and assets of the Charitable
Company. When necessary. the Directors seek advice and support from the Charitable
Company's professional advisers including its solicitors, bankers and accountants.
The personnel al Bacon's College administer payments and keep the accounting records of
the Charitable Company.
Bacon's College Community Services Limited

DSrectors' report Year lo 31 August 2025
GOVERNANCE, STRUCTURE AND MANAGEMENT Iconlinuedl
Relatlonshlps with other organisations
Bacon's College is part of United Leaming Trust, an exempt charity and a company limited
by guarantee (Company No. 044398591. The principle object ol the College is lo provide
education foi children of different abilities between the ages of 11 and 19, within a Church of
England ethos and with an emphasis on digital media and technology.
The College sel up Bacon's College Community Services Limited in order lo develop Mellish
Fields Iwhich adjoins ils own properly) for recreational facilities for the local community.
Mellish Fields is owned by Ihe London Borough of Soulhwark and is leased lo the Charitable
Company.
The Chief Executive Officer and senior management personnel of the United Learning
Group serve as Directors of Bacon's College Community Services Limited.
The day-lo-day financial adminislralion of the Charitable Company is carried out by the
employees of United Learning Trust.
Risk management
The Directors have assessed the major risks lo which the Charitable Company is exposed lo.
The Directors believe that by monitoring reSe￿e leve15, by ensuring controls exist over key
financial systems, and by examining the operational and business risks faced by the
Charitable Company, they have established effective systems to miligale those risks.
The Directors consider the key risk facing the Charitable Company to be..
+ Competition The City of London Academy offers a similar service in the area. This is
just two miles away. BCCS could face strong competition due to pricing or lack of
availability of pitches for hire. Our prices have been benchmarked again51 the local
compelilion and they are comparable.
+ Financial pressures - The Charitable Company is reliant upon income from the letting of
sporting facilities. An economic downturn andlor cost inflation could have a direct impact
on the levels of funding available and on afftirdabilily ol the current operating model.
resulting in an inability lo cover costs. Management consider that the support available
Irom United Learning Trust enables the Ch21ilable Company lo cover a shortfall in income
and will continue lo keep this under review.
Key management personnel
The Directors consider that they logelherwilh the Operations Manager. the Facilities Manager
and the Executive Business Manager of Bacon's College comprise the key management
personnel of the Charitable Company in charge of direcllng and controlling. running and
operating the Charitable Company on a day to day basis. Details of remuneration lo key
management personnel are included within note 5.
Bacon's College Community Services Limited

Directors, report Year lo 31 August 2025
FUTURE PLANS
The BCCS leadership team Intend to create even more secure networks with local FA fch)Iball
clubs across all ages lo increase the use of facilities for grass-Tools football. The BCCS
leadership team also intend to review opportunities for the refurbishment of the two smaller
pitches in the near future. Marketing through social media will be a priority and links will be
sought with local companies to encourage the hire of the pitches for team building, adult group
sports and other community use. Embracing the marketing strategy and embedding il into
the business is one of the key objectives for the BCCS leadership team and these activities
are expected to increase the demand for services in the future. An improved online booking
system allowing for hire to be booked more quickly and easily is to be explored with 8 view lo
maximising lellings and reducing gaps be￿een hires.
STATEMENT OF DIRECTORS, RESPONSIBILITIES
The Directors (who are also trustees of Bacon's College Community Setvices Limited for the
purposes of charity lawl are responsible for preparing the Directors, report and financial
slalemenls in accordance with applicable law and United Kingdom Accounting Standards
Iunited Kingdom Generally Accepted Accounting Practice}.
Company law requires the Directors to prepare fi'nancial statements for each financial year
which give a true and fair view of the slate of affairs of the Charitable Company and of the
income and expenditure ol the Charitable Company for that period. Under company law the
Directors must not approve the financial statements unless they are satisfied that they give a
true and fair view of the stale of affairs of the Charitable Company and of the income and
expenditure of the Charitable Company for that period.
In preparing these financial statements. the Directors are required lo..
select suitable accounting policies and then apply them consistently,.
+ observe the methods and principles of Accounting and Reporting by Charities.. Slalemenl
of Recommended Practice applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable lo the United Kingdom and Republlc of
Ireland IFRS 1 D21.,
make judgements and eslimales that are reasonable and prudent.,
+ stale whether applicable United Kingdom Accounting Standards have been followed,
subject lo any material departure5 disclosed and explained in the financial statements.,
and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the Charitable Company will continue in operation.
Bacon's College Community Services Limited

Directors, roport Yearto 31 August 2025
STATEMENT OF DIRECTORS, RESPONSIBILITIES Iconlinued}
The Directors 8re responsible for keeping adequate accounting fecords that disclose with
reasonable accuracy al any lime the financial position of the Charitsble Company and enable
them lo ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the Charitable Company and hence for taking
reasonable steps lor the prevention and detection ot fraud and other irregularities.
Each of the Directors confirms Ihal..
so far as the Director is aware, there is no relevant audit information of which the
Charitable Company's auditor is unaware,. and
• the Director has taken all the steps that helshe ought lo have taken as a DirectOT in order
to make himselflhersell aware of any relevant 8udil information and lo establish that the
Charitable Company's auditor is aware of that information.
statement as to disclosure to our auditors
This confirmation is given and should be inlerpreled in a¢cordance with the provisions of s418
of the Companies Act 2006.
Approved by Ihe Directors and signed on their behalf by..
Suzanne Johnston
Approved by the Directors on..
Bacon's College Community Services Limited

Independent auditor's report YeaT to 31 August 2025
Independent auditor's report to the members of Bacon's College Community
Services Limited
Oplnlon
We have audited the financial statements of Bacon's College Community Services Limited
Ilhe 'charitable company'l for the year ended 31 August 2025 which comprise the slalement
of financial aclivilies, the balance sheet, the principal a¢coLJnling policies and the notes lo the
financial slatemenls. The financi21 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. {Uniled Kingdom Generally Accepted A￿OlInt1ng Praclicel.
In our opinion, the fi'nancial slatemenls..
+ give a true and fair view of the slate of the charitable company's affairs as al 31 August
2025 and of its income and expenditure for the year then ended.,
• have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice., and
• have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audil in accordance with International Standards on Auditing IUKI IISAS
IUK}} and applicable law. Our responsibilities under those standards are further described in
the auditor's responsibilities for the audit of the financial slalements section of our report. We
are independent of the charitable company in accordance with the ethical requirements that
are relevant lo our audit of the financial slalements in the UK. ineluding the FRC'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
approprlale lo provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial slalemenls, we have concluded that the directors, use of the going
concern basis of accounting in the preparation of the financial slalemenls is appropriate.
Based on the work we have peiformed, we have not identified any material uncertainties
relating lo events or conditions that, individually or collectively, may cast significant doubl on
the charitable Company's ability lo continue as a going concern for a period of al least twelve
months from when the financial slalemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the directors with respect lo going concern are
described in the relevant sections of this report.
other information
The other information comprises the information inGluded in the annual report, including the
directors, report. other than the financial statements and our auditor's report Ihereon. The
directors are responsible for the other information contained within the annual report. Our
opinion on the financial stalemenls does not cover the other information and, except lo the
exlenl otherwise explicitly staled in our report, we do not express any form of assurance
conclusion thereon.
Bacon's College Community Services Limited

Independent auditor's report Year to 31 August 2025
Our responsibility is lo read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial slalemenls or our knowledge obtained
in the course of the audit or otherwise appears lo be materially misstated. If we identify such
material inconsistencies oi apparent m8lerial misstalemenls, we are required lo determine
whether this gives rise lo a material misslatemenl in the financial statements themselves. If,
based on the work we have performed. we conclude th81 there is a material misslatemenl of
this other inforwalion, we are required to repoil that fact.
We have nothing lo report in this regard.
Opinions on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
• the infoimalion given in the directors, report, which is also the directors, report fol the
purposes of company law. for the financial year for which the financial statements are
prepared is consistent with the financial statements., and
+ the directors, report, which is also the directors. report for the purposes of wmpany law,
has been prepared in accordance with applicable legal requirements.
atters on which we are required to report by exception
In the light of the knowledge 2nd understanding of the charitable company and ils environment
obtained in the course of the audit, we have not identified m8leri81 misslalemenls in the
directors, report. We have nothing to report in iespecl of the following mallers in relation lo
which the Companies Act 20(6 requires us to report lo you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit
have not been received from branches not visited by us., or
• the financial statements are not in agreement with the accounting records and returns..
or
certain disclosure5 of diTeclors' remuneration specified by law are not made., or
we have not received all the information and explanations we require foi our audit,,
Responslbllltles of directors
As explained more fully in the directors, responsibilities slalement sel out on page 7, the
directors are responsible lor the preparation of the financial slalemenls and for being satisfied
that they give a true and fair view. and for such internal control as the directors determine is
necessary lo enable the preparation of financial statements that are free from material
misstalemenl, whether due lo fraud or error.
In preparing the financial slalements, the directors are responsible for assessing the
charitable company's ability lo continue as a going concern, disclosing, as applicable, mallers
related lo going concern and using the going concern basis of accounting unless the directors
either intend to liquidate the charitable company or to Gease operations, or have no realistic
allernalive bul lo do so.
Auditor's responslbllltles for the audit of the flnanclal statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as
a whole are free Irom material misslalemenl, whether due lo fraud or error, and 10 Issue an
auditor's report that includes our opinion. Reasonable assurance 15 a high level of assurance,
bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl
a maleiial misslalemenl when il exists. Misstalemenls ¢an arise from fraud OT error and are
Bacon's College Community Services Limited 10

Independent auditor's report Year to 31 August 2025
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 stalemenls.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We
design prO￿d￿reS in line with our responsibilities, outlined above. lo detect material
misslalemenls In respect of irregularitiès, inclLJding fraud. The extent lo which our proceduies
are capable of delecling irregularities, including fraud is detailed below..
How the audit was considered capable of delecling irregularities including fraud.
Our approach lo identifying and assessing the risks of material misslalemenl in respeGt of
irregularities, including fraud and non-compliance with laws and regulations, w88 as follows..
the engagement partner ensured that the engagement team collectively had the appropriate
Gompelence, capabilities and skills lo identify or iecognise non-complianoe wilh applicable
laws and regulations.,
' we assessed the extènt of compliance with the laws and regulations identified above through
making enquiries of management and inspeoting leg21 correspondence,, and
identified laws and regulations were communicated within the audit team and the team
remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's financial statements lo material
misstalemenl, including obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceplibilily to
fraud. their knowledge of actual, suspected and alleged fraud., and
considering the inleinal controls in place to mitigate risks of fraud and non~Gompliance with
laws and regulations,
To address the iisk of fraud through management bias and override of controls, we..
performed analytical procedures lo identify any unusual or unexpected relationships..
• tested journal entries to identify unusual Iransaclions.,
assessed whether judgements and assumptions made in determining the accounting
eslimales sel out in the accounting policies were indicative of potential bias., and
In response to the risk of irregularities and non-compliance with laws and regulallons, we
designed procedures which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation.,
reading the minutes ol meetings of management and those charged with governance.,
Bacon's College Community Services Limited 11

Independent auditor's report Year lo 31 August 2025
enquiring of management as to actual and potential liligalion and claims.. and
• reviewing any available correspondence with HMRC and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed
Ihat18ws and regulats'ons are from financial transactions, the less likely it is that we would
become aware of non-compliance. Auditing standards also limit the audit procedures reqtjirèd
lo identify non-compliance with laws and regulations lo enquiry of the directors and other
management and the inspection of regulatory and legal correspondence, if any.
Material misslalemenls that arise due lo fraud can be harder to detect than those that arise
from error as they may involve delibelale concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's
website al www.frc.org.ukl8uditoisresponsibililies. This descrlplion forms part of our auditor's
report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance
with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken
so that we might stale lo the charitable company's memljers those mallers we are required
lo stale lo them in an auditor's report and for no other purpose. To the fullest extent permilled
by law, we do not accept or assume responsibility lo anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this repoTI,
or for the opinions we have formed.
Shachi Blakemore (Senior Slalutory Auditor)
FOT and on behalf of Buzzacoll Audit LLP, Slalutory Auditor
130 Wood Street
London
EC2V 6DL
19 May 2026
Bacon's College Community Services Limited 12

Statement of financial activities Year lo 31 August 2025
Unrestricted funds
Total
2025
Total
2024
Nol85
Income from..
Donations
Interest receivable
Charitable activities
Total income
500
1,174
202,745
204,419
soo
2,620
184.218
187,336
Expendlture on..
Charitable activities
Other
Total expenditure
328,818
9,814
338,632
328,000
9,814
337.814
Net èxpenditure and net
movement in funds
4 Iq34,2131 1150,4781
Reconciliatlon of funds
Fund balan￿S 811 Sopl¢mber
137,646
288.124
Fund balan￿$ al 31 August
3,433
137,646
All of the Charitable Company's aclivilies derived from continuing operations during the above
o financial periods.
There
was
no
other
comprehensDie
income
for
2025
12024.. £nill.
Bacon's College Community Services Limited 13

Balance Sheet As al 31 August 2025
2025
2025
2024
2024
Notes
Fixed assets
Tangible assets
982,092
1.079.989
Current assets
Oeblors
Cash al bank and in hand
19,394
148.359
167,753
31,723
180,040
211.763
Creditors.. amounts falllng due
wilhin one year
Net current Illabilitie81
1262,8101
1270,2061
195.0571
887,035
158.4431
1,021,546
Creditor8'. amounts falling due
8fter more than one yo81
Total nel assets
10
1883.6021
3,433
1883,9001
137,646
The funds of the Charity:
Funds and reseThes
Unreslricled funds
General fund
Total funds
3,433
3,433
137,646
137,648
Approved by the Directors
and signed on their behalf by..
Suzanne Johnston
Director
Appioved on.. IA Is12
Company Regislmtion Number.. 05321174 (England and Walesl.
Bacon's College Community Services Limited 14

PrlncSpal accounting policies Year to 31 August 2025
The principal accounting policies adopted, judgements and key sources of eslimalion
uncertainty in the prep21alion of the financial slalemenls are laid out below.
Basis of preparation
These financial slalements have been prepared for the year lo 31 August 2025 and are
rounded to the nearest pound.
The financial slalemenls have been prepared under the historical cost convention with items
recognised al cost or transaction value unless otherwise slated in the relevant accounting
policies below or the notes lo these financial slalemenls,
The financial slalemenls have been prepared in accordance with Accounting and Reporting
by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland IFRS 1021 (Charities SORP FRS 1021, the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the
Charities Act 2011. The Charitable Company constilules a public benefit enlily as defined
by FRS 102.
The financial statements do not include a statement of cash flows because the Chattlable
Company. as a small reporting entity. is exempl from the requirement lo prepare such a
statement under Section 1A ol FRS 102.
Critical accounting estimates and areas of judgement
Preparation of the financial slalements requires the Directors to make significant
judgements and eslimales.
The items in the financial slalemenls where these judgements and eslimales have been
made include eslimaling the useful economic life of tangible fixed assets.
Assessment of going concern
The Directors have assessed whether the use of the going concern assumption is
appropriate in p￿parIng these financial statements and have made this assessment in
respect to a period of one year from the date of approval of these financial slalements.
The Directors have obtained a leller of support from United Learning Trust which confirms
that United Learning Trust will not demand repayment ofthe loan lo the Charitable Company
or the inlercompany balance al yeai end until there are sufficient financial resources to make
the repayment. Furlhelmore. United Learning Trust will provide financial support lo assist
the Charitable Company to meet ils liabilities as and when they fall due, bul only lo the
exlenl that money is not otherwise available lo the Charilable Company to meet ils liabilities,
This commitment of support is for the period lo 31 May 2027.
Bacon's College Community Servi￿$ Limited 15

Principal accounting policles Year lo 31 August 2025
Assessment of going concern Icontinuedl
Even though the nel current liabilities al 31 ALJgusl 2025 were £95,057. the Directors of the
Charitable Company have concluded that there are no material uncertainties related lo
events or conditions that may cast significant doubl on the ability ol the Charitable Company
to continue as a going concern.
Income recognltlon
Income is recognised in the period in which the Charitable Company has entillemenl to the
income. the amount of income can be measured reliably and il is probable that the income
will be received.
Income comprises donations, investment income and income from the provision of
recreatsonal facilities.
Donations received are recognised when the Charitable Company has confirmation of both
the amount and selllement dale. In the èvent of donations pledged bul not received. the
amount is accrued forwhefe the receipt is considered probable. In the event that a donation
is subject lo conditions th21 lequire a level of performance before the Charitable Company
is enlilled lo the funds, the income is deferred and not recognised until either those
conditions are fully mel, or the fulfilment of those conditions is wholly within the control of
the Charitable Company and il is probable that those condiuons will be fulfilled in the
reporting period.
Interest on funds held on deposit is included when Teceivable and the amount can be
measured reliably by the Charitable Company., this is normally upon notification of the
interest paid or payable by the bank.
Income from the provision of recreational facilities is credited on an accruals basis.
Expenditure recognition
Liabilities are recognised as expènditure as soon as there is a legal or constructive
obligation commilling the Charitable Company lo make a payment to a third party, il is
probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably.
All expendilLJre is accounted ft)r on an accruals basis. Expenditure comprises direct costs
and support costs. All expenses, including support costs, are allocated or apportioned to the
applicable expenditure headings. The ¢la5sification between activities is as follows..
• Expenditure on charitable acb'vilies inclLJdes all costs associated with furthering the
charitable purposes of the Charitable Company. Such costs include staff Gosls and
properly expenditure.
+ Other expenditure comprises of interest payable.
All expenditure is slated exclusive of VAT, which 15 recovered.
BaGon's College Community Services Limited 16

Principal accounting policies Year to 31 August 2025
Financial instruments
The Charitable Company only has financial assels and financial liabilities of a kind that
qualify as basic financial inslrumenls. Basic financial instruments are initially recognised al
transaction value and subsequently measured at their selllemenl value.
Debtors
Debtors are recognised al their settlement amount, less any provision for non-recoverabilily.
Prepayments are valued al the amount prepaid. They have been discounted to the present
value of the future cash receipt where such discounting is material.
Cash at bank and in hand
Cash al bank and in hand represents such accounts and instruments that are 8vailable on
demand or have a maturity of less than three months from the dale of acquisition.
Credltors and provlslons
Creditors and provisions are recognised when there is 2n obligation at the balance sheet
dale as a result of a past event, il is probable that a transfer of economic benefit will be
required in setllemenl, and the amount of the selllemenl can be estimated reliably. Creditors
and provisions are recognised al the amount the Charitable Company anlicipales il will pay
to settle the debt. They have been discounted to the present value of the future cash
payment where such discounting is material.
Fund accounting
Unrestricted lunds represent those monies which are freely available for application towards
achieving any charitable purpose that falls within the Charitable Company's charitable
objects.
Designated funds comprise monies set aside out of unreslricled funds for specific future
purposes or projects.
Tanglble flxed assets
Tangible fixed assets comprise expenditure on the development of Mellish Fields, the costs
incurred in relation lo acquiring a 60 year lease for the sile, and fixtures and fillings. All
assets costing more than £500 are capilalised and are carried al cost, nel of depreciation
and any provision for impairment.
Tangible fixed assets are wrillen off over their eslimaled useful lives on the following basis:
+ Leasehold costs
Life of the lease
+ Building costs
2Vo straight line
+ Grass and ATP pitches
Over 15 years straight line
+ Fixtures and fillings
25Qkn slraighl line
Bacon's College Community Services Limited 17

Principal accounting policies Year lo 31 August 2025
Leases
Rentals applicable lo operating leases where substantially all of the benefits and risks of
ownership remain with the lessor are charged lo the statement of fi'nancial activities on a
slraighl-line basis over the lease term.
statement of cash flows
The disclosLJre exemptions permitted by Update Bulletin 1 of the Charities SORP FRS 102
have been taken advantage of in these financial slatemenls and a statement of cash flows
has not been prepared.
Bacon's College Community Services Limited 18

Notes to the financial statements 31 August 2025
1 Income from charitable activities
2025
2024
Provlslon of recreatlonal facilltles..
Mellish Fields ATP Football Pilch111 a-side}
Melli5h Fields ATP Football Pitch15 a-side)
Grass Pitch hire {11 a-sid81
Grass Pitch hire {7 a-side)
Other income
173,907
698
14,199
2,578
14,363
202,745
130.011
29,018
13.694
2,674
8,819
184,21e
. 2 Expenditure on charitable activitigs
2025
2024
Staff costs {note 51
Management fee Inole 111
Occupancy costs
M8inlenance eosls
DeprecAalion charges (note 71
Other costs
Bank charges
Govem8nce costs
111,975
15,000
3B,697
2B,017
97,897
20,877
33B
16,017
328,818
110,518
9.482
43.878
29,613
97.897
20.533
1,579
14,500
328,000
3 Other
2025
2024
Inlgiesl on loan balance from Bacon's College (note 11
9.814
9.814
Bacon's College Community Services Limited 19

Notes to the financial statements 31 August 2025
4 Net movement in funds
This is slated after charging.
2025
2024
Deprecialion
Auditor's remuneration
97,897
12.150
97,897
11,5(K)
5 Staff costs and Directors, remuneration
Staff costs during the year were as follows..
2025
2024
Wage5 & Salaries
Social seourity costs
Pension costs
Staff training costs
88,314
9,157
14,504
88.951
7,555
14.012
114,975
110,518
Staff costs during the current year relate to salary recharges from United Learning Trust for
thirteen members of staff on a parl lime basis. Staff costs during the prior year relate to
salary recharges from United Learning Trust for seven members ol staff on a parl lime basis.
The Directors consider that they together with the Operations Manager, the Facilitses
Manager and the Executive Business Manager of Bacon's College comprise the key
management personnel of the Charitable Company in charge of directing and controlling,
running and operating the Charitable Company on a day lo day basis. The total costs
incurred by the Company during the year in respect of the remuneration of key management
personnel was £35,81212024 - £38,327}. None of the Diieclors received any remuneration
in respect of their ServI￿S during the year 12024 £nill. None ol the Directors were
reimbursed for any expenses during the year12024- £nill. There were no employee5 whose
annual remuneration was more than £60,000.
6 Taxation
BCCS is a registered Charitable Company and therefore is not liable lo income tax or
corporation lax on income derived from its charitable aclivilies, as il falls within the various
exemptions available lo registered charities.
Bacon's College Community Services Limited 20

Notes to the financial statements 31 August 2025
7 Tanglble flxed assets
Mellish Fields Development
Fixtures,
Building Gra55 and fittings and
costs ATP pitches equiprnenl
Leasehold
cosls
Total
Cost
Al 1 Seplernber 2024
Addillons
Disposals
Al 31 August 2025
116,005
988.993
1.089,266
62,838
2,257,102
116,005
988.993
1.089,266
82,838
2,257,102
Depreciation
Al 1 Septerllber 2024
Dlsposals
Gharge for th8 year
Al 31 Augu812025
32,104
316.406
794,366
34,237
1,177,113
1,933
34,037
19,780
338.186
63,430
857,796
12,754
46,991
97.897
1,275,010
Net book value
Al 31 August 2025
At 31 August 2024
81,968
83,901
652,807
672,587
231.470
294,900
15,847
28,601
982,092
1,079,989
8 Debtors
2025
2024
Trade debtors
Other debt015
VAT receivable
Piepaymenls
16,844
13.762
8.074
1,253
8,634
31,723
2,550
19,394
9 Creditors: amounts falling due within one year
2025
2024
Trade creditor5
Accruals
Taxation and SOCAal secuiity
Amount due lo related undertakings Inole 111
5,930
52,285
289
204,306
262.810
24,141
42.895
2Q3.170
270.206
10 Creditors: amounts falling due after more than one year
2025
2024
Amount due to related undertakings Inote 111
Sundry credllors
664,612
218,990
883,602
659,743
224,157
883,900
Bacon's College Community Services Limited 21

Notes to the financial statements 31 August 2025
11 Related parties
On 1 March 2018 Baeon's College joined United Learning Trust, an exempl charity and a
company limited by guarantee Icompany No. 044398591. United Learning Tiusl manages
the operation of a group of academies lo provide education for students of different abilities
from nursery to age 19.
BCCS was sel up by Bacon's College in order lo develop Mellish Fields Iwhich adjoins ils
own properly) lor recreational facilities for the local community. Mellish Fields is owned by
the London Borough of Soulhwark and is leased lo BCCS. United Learning Trust is a
guarantor in respect lo the Mellish Fields lease between the London Borough of Southwaik
and BCCS.
The Chief Executive Officer and hvo senior management personnel of United Learning Trust
served as Directors of BCCS during the year.
During the year, BCCS was charged loan interest of £9,814 {2024 - £9,814) and staff costs
and management fees of £126,975 12024 £120,000) by United Learning Trust. Al 31
August 2025, BCCS owed £791,587 to United Learning Trust12024 - £789,304).
ULT Trading Company Limited {Company No. 067913131 is the wholly owned trading
subsidiary of United Learning Trust. Two of the Directors of BCCS served as Directors of
ULT Trading Company Limited from 1 March 2018.
Al 31 August 2025, BCCS owed £77,330 to ULT Trading Company Limited 12024
£73,609).
Bacon's College Community Servi￿8 Limited 22

Notes to the financial statements 31 August 2025
12 Finance commitments
Al 31 August 2025, the total of the Charitable Company's future minimum lease payments
under non-cancellable operating leases for land were as follows..
2025
2024
Amounts due within one year
Amounts due between one and five years
Amounts due after five years
14,833
59,333
546.844
621.010
14,833
59,333
568,343
842,509
13 Analysis of net assets between funds
Unresliicl8d fun(f
Designated
fund
2025
Total
Gèneral fund
Tangible fixed assets
Net current asselsllliabilitiesl
Creditors falling due more th8n one year
Ng18s8015
982,092
195.0571
{883,6021
3,433
982,092
195.057}
18B3,6021
3.433
Unreslricted ftjnd
Designaled
fund
2024
Tolal
General fund
TangNblg fix8d assgls
Nel C￿￿ent assets
Creditors falling due MO￿ than one year
Net assels
1,079,989
{58.443J
1883.900J
137,646
1,079,989
158,443)
(883,900)
137,646
14 Share capital
The Charitable Company is limited by guarantee and has no share capital. Each member of
the Charitable Company guarantees lo subscribe such amount as may be required for the
purposes of the Charitable Company, not exceeding £1.
Bacon's College Community Services Limited 23