kendall wadley
charlered oecountornts
Your Ref
Our Ref
SJMICAQIB339
17 March 2025
PRIVATE AND CONFIDENTIAL
The Board of Trustees
Bridge School Malvern Ltd
Unit 2, Hanley Workshops
Hanley Swan
Worcester
Worcestershire
WR8 ODX
Dear Trustees,
Bridge School Malvern Ltd
Audit of the financial statements for the year ended 31 August 2024
The purpo* of this letter is to report to you the significant findings from the audit of Bridge School Malvern
Ltd's financial statements and to assist you in fulfilling your responsibilities as trustees and to maintain
effective ￿10-waY communication between us.
In addition, we are required by International Standards on Auditing (ISAS) (UK & Ireland) to communicate
certain matters to you in connection with our audit.
Our findings have been discussed with Neil Hornby and Emma Thomas, and we report below those
matters which we consider merit your attention.
a) Expected modifications to the auditors, report
There are no expected modifications to the auditors, report.
b) Written representations
We are required by ISAS to obtain written confirmation from you of certain representations that
have been made to us during the course of our audit and you have supplied us with the appropriate
letter of representation.
c) Unadjusted misstatements
There were no unadjusted misstatements determined during the course of the audit except for
those we consider to be clearly trivial.
Kendall Wadley LLP
Granla Lodge 71 Graham Road M￿ver￿ WR14 2JS
Tel., 01684 892666 Fax.. 01684 892851
Email- malvern@kwca.co.uk www.kwca.co.uk
Olficegalso al
Worc25ter T￿[015051?62LS FaX1019DS161t706
HerefLwd Tel1014321 ￿64$2 F8x1014321858419
Re￿￿er￿d 71 Grathm RDad Malvern ￿14 2JS Reuislpred ￿ England W￿9$ N￿*bfrr OC31B493
Rtolstered by ￿ I￿rtUre￿ICI￿r[e[eQl A¢couNAnis in Engknd Wiles iocaryy tLNnpanyau0iiwork ITr UK
A Ilsiol Mem￿r80[ Ketthll Wadw LLP isavailatAe for illspectlon ai Tl QrahL¥X Road Mdvern WRI4 ?JS

kencjall wadley
chL)rLor•d occountrjntts
Page 2
d) Material weaknesses in the accounting and internal control systems
As you are aware from our letter of engagement, our audit procedures were directed towards
testing the accounting systems in operation upon which we have based our assessment of the
accounts,
No significant weaknesses were identified during our audit, however, some
recommendations for improvement were discussed during our meeting, a copy of the schedule
discussed is provided. We would remind you that our audit procedures are designed with a view
to enabling us to form an opinion on the charitable company's financial statements and,
consequently, our comment should not be regarded as a comprehensive statement that no
weaknesses exist, or that there are no improvements that might be made.
ej Qualitatlve aspects of the entIt￿S accounting practs'ces and flnancial reportlng
We have no comments to make concerning the qualitative aspects of the charitable company's
accounting practices and financial reporting.
Other matters required by Intemational Standards on Auditing (ISAS) (UK & Ireland) to be
communicated
Theie are no other matters that we are required by ISAS to communicate to you.
g) Other relevant matters relating to the audit
As part of the audit and accounting function adjustments have been discussed with you and
processed. Two schedules are enclosed detailing the adjustments made to the management
accounts during the preparation of the statutory financial statements. Please sign and return one
copy to us, thereby forrnalising youi agreement to these adjustments.
We would like to take this opportunity of expressing our thanks to you for the assistance given to us
during the course of the audit.
This letter has been prepared for the sole use of Bridge School Malvern Ltd. It must not be disclosed to
third parties, quoted or referred to, without our prior written consent. No responsibility is assumed by us
to any third person.
If you requlre any clarification or assistsnce in dealing with any of the matters referred to in this letter,
please contact Sarah Morley.
Yours faithfully
KENDALL WADLEY LLP

kendall wadley
charter*cl accountants
We acknowledge receipt of this Setter and agree to this and the reconciliation of our management
information to the statutory financial statements
Name..S.AQA4.S.LBERsigned....... ... ........
l+isI?5
For and on behalf of Bridge School Malvern Ltd,

Charlty registration number 1122536
Company registration number 06362939 (England and Wales)
BRIDGE SCHOOL MALVERN LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

BRIDGE SCHOOL MALVERN LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Helan Attree
Julie Taylor
Sarah Slater (Chalrl
Geoffrey Vevers
Clare Gabrtel
Graham Quint
Julia Cherry Clarke
(Appointed 10 September 2024)
(Appointed 13 November 2024)
{Appoint8d 8 January 20251
Secretsry
Neil Hornby
Charfty number
1122536
Company number
06362939
Reglstered offico
Unit 2, Hanley Workshops
Hanley Swan
Worcester
Worcestershir8
WR8 ODX
Audltor
Kendall Wadl&y LLP
Granta Lodge
71 Graham Road
Malvem
Worcestershlre
WR14 2JS
Banker8
Cowoperatlve Bank
PO Box 250
Deif House
Southway
Skelmersdale
WN8 611

BRIDGE SCHOOL MALVERN LTD
CONTENTS
Pago
Trustees, report
statement of trustees, re4)onsibllltles
Independent auditor's report
statement of financlal actlvlties
Balance sheet
statement of cash flows
Notes to the financial statements
10-19

BRIDGE SCHOOL MALVERN LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The truste88 present their annual report and financial statements for the year ended 31 August 2024.
The financial statements hav@ been prepared In accordance ￿ryth the accountlng pollcies set out in note 1 to th8
financial statements and comply wlth the charity's governing document, the Companies Acl 2006 and "Accounting
and Reportlng by Charltl89: Statement of Recommended Practice applicable lo charitles preparing their accounts In
accordance with Ihe Finandal Re￿rtIng Standard appllcable in the UK and Republic of Iroland {FRS 102).
(effectlve 1 January 2019).
Objactlves and activities
Objecllves
We are an independent spedal school worklng with young people who have struggled in mainstream schools, or for
whom mainstream education is not suitable.
Liking themselves, recognising thelr unlque gifts and being proud of what they do, ar8 all as Important as obtalning
quallfications.
We focus on the soclal, pracllcal and personal skills that will help them to achieve and keep a lob and Inake positlve
contributions to their families and communities.
The trustees have pald due regard lo guidanc8 issued by the Charity Commisslon In deciding ￿at activStles the
charity should undertake.
Achlevements and perfomiance
The school has contlnued to d8v8lop over the last year. Student numbers have been stable and the school remains
at ￿pacItY in both the main site and the Sixth Fomi. The school has continued to broaden the range of
OPPDrtunltles available to students and this has included additional support services across the whole school, goyg
of young peop18 made a positive progression into work or further training.
Flnanclal revlew
Golng concem
After maklng appropriate enquirie8. the Tru8tees h8ve a reasonable expeclation that the Company has adequate
resource8 to continue In operatlonal existence for the foreseeable future. For this reason, they continue to adopt the
going concem basls in preparing the financial statements. Further details reg8rdlng the adoplon of the going
concern basis can be found in the 8ccounting policies.
Flnanclal revlew
Brldge School Malvern Ltd's total Incom& for the year was £2,158,435 (2023,, £1,985,954) and total expenditure was
£2,146,977 which includes a loss on disposal of tangible fixed assets of £1,053 (2023: £1,815,239 no tanglble fixed
asset disposal impact). Achieving a surplus for the year of £11,458 {2023., £170,715). A breakdown be￿een
unrestrlcted and restricted funds is Shown in the accounts.
Reserves poIIcy
Th& Governors alm to maintain free cash reserves in unr8slricted funds at a level that equates to 20% of annual
charitable expenditure, Th6 Govemor8 consider that this level wlll provide sufficient funds to respond to short-term
change8 in funding or10ss of students. If it is required that free cash reserves are used the CEO will inform the
governors glving the reason and Ilkely duration.
In addition, a Designated Building Investment Fund may be established as required for ￿tUre Inveslment In
infrastructure, partlcularty to r&place faciliti8S that are lost through an inabilily to renew exlstlng bulldinglsite leases.
Any unexpended sums, after th8 cash reseNe has been met, at the request of the Irustees will be allo¢at8d to this
fund. FSC may frorn time to time direct that a specific source of revenue be sel asid8 for reserves. Permission from
the FSC wlll be require(I befor8 any funds from the Designated Bullding Investrnent Fund are used,

BRIDGE SCHOOL MALVERN LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Structure, governance and management
The charlty Is a company Ilmlled by guarantee and was sat up by a Trust d89d.
The tru8t8es, who are also the dlrectors for the purpose of company law, and who served during the year and up to
the dale of signature of the financial statements were,.
Helen Attree
Julie Taylor
Sarah Slater (Chair)
Geoffrey Vevers
Judith Keene
Clar8 Gabriel
Graham Quint
Julia Cherry Clarke
(Resigned 9 July 2024}
{ApFrf)inled 10 September 2024)
(Appointed 13 November 2024)
(Appointed 8 January 2025>
The post of Chalr of Governors is held by Sarah Slater.
Th8 management of the Company is the responsibility of the Tru8t88s who are 818Cted and co-opted under the
terms of the Trust deed.
None of the trustees has any beneficial inl8r88t in the company. All of the trustees are members of the company and
guarantee to contribute £1 in th8 @vent of a wlnding up.
Audltor
In accordanG8 With the company's articles, a resolutlon proposing that Kendall Wadley LLP b8 re8ppoint8d as
auditor of the company will be PLrfc at a GeneRI Meetlng.
Dlsclosure of infomiatlon to auditor
Each of the trustees has confimied thal there Is no Information of which th8y are aw8re which is relevant to the
audit, but of which the auditor is unaware. They have further confinned that they have taken appropriate steps to
identify such relevant information and to establlsh that Ihe auditor Is aware of such inforniation.
The trustees, report was approved by the Board of Trustees.
Sarah Sl8ter (Chair)
Trust8e
12 May 2025

BRIDGE SCHOOL MALVERN LTD
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees, who are also the dlrectors of Brldge School Malvern Ltd for the purpose of company law, are
responsible for preparing Ihe Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Acceptsd Accounting Practice),
Company Law requires the tTUSte8S to prepare financial statem8nts for @ach financial y&ar which give a true and fair
vlew of the state of affalrs of the charlty and of the incomlng resources and appllcatlon of resources, Includlng the
income and expenditure, of the charitable company for that year.
In preparing these finan¢lal statements, Ihe trustees are required to:
select sutsble a¢countlng polldes and then apply them ¢onslstently,'
- observe the methods and prlnclples In Ihe Charltles SORP.
make judg8m8nts and estimat@s that are r8asonabl8 and prud8nt'
State whether applicable UK Accounting Standards have b8en followed, subject to any mat8rial departur88
dlsclosed and explalned In the financlal statements; and
prepare th8 financial siatements on th8 going conc8m basis unless It is inappropriate to presume that the charty
will continue in operatlon.
The truslees are responslble for keeplng adequate accountlng records that dlsclose wlth reasonable accuracy al
any time the financial position of the charity and 8nabl8 them to ensure that th8 financial stat8m8nts comply with the
Companies Act 20c￿. They are also responsible for safeguarding th& assets of the charity and hence for taking
reasonable steps for the prevenllon and detectlon of fraud and other Irregularllies.

BRIDGE SCHOOL MALVERN LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BRIDGE SCHOOL MALVERN LTD
Opinion
We have audlted the financial statements of Bridge School Malvern Lld {the 'charlty') ft)r the year ended 31 August
2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes
to the financlal statements, including significant accounting policles. Tre financial reportlng framework thal has been
applled in their preparation Is applicable law and Unlted Kingdom Accounting Standards, induding Financial
Reporting Standard 102 Tha Financial Reporting sf8ndard 8ppIiGabla In the UK and Republio of Ireland (Unlted
Klngdom Generally Accepted Accounting Practice).
In our opinion, the financial statem8nls:
glve a true and fair view of the state of the chatitable company's affalrs as at 31 August 2024 and of it8
incoming resources and application of r88ources, for the year then ended;
have been properly prepared In accordance with Uniled Kingdom Generally Accepted Accounting Practice.
and
have been prepared In accordance with the r8quirements of the CompaniesAct 2006.
Basls for oplnlon
We conducted our audlt In aixordance wlth Intemational Standards on Audlting (UK) (ISAS (UK)) and applicable
law. Our responsibilit18s under those standards are further descrlb8d in the AudiÉorfs ￿SpOnsIbIlItIeS lor thg audit of
the financial s18É8ments section of our report. We are ind8pendent of the charity in accordance with the ethica5
requirements that are relevant to our audit of the financial stalements in the UK, includlng the FRC'S Ethical
Standard, and w8 have fulfilled our otfrEr ethical responsibilitie8 in accordance wlth these requirements. We believe
that the audit evidence we have obtained is suffici8nt and approprlate to provlde a basis for our opinion.
Concluslons relating to going concern
In auditing th& finandal statements, we have concluded that the trustees, use of the going con￿rn basis of
accountlng in the preparalion of th8 financial statements Is approprfat8.
Based on the work we have performed, we have not Identified any mat8rial uncertainties relatlng to events or
conditions that, individually or collectlvely, may cast slgnificant doubt on the charlty's ability to continue as a going
concern for 8 period of at least ￿e1ve months from when the financlal statemenls ar8 authorised for issue.
Our responsibiliti8s and the responsibillties of the trustee8 With respect to going concem are described in the
relevant sections of this report.
Other Information
The other informatlon comprlses the information induded in the annual report oth@r Ihan th8 financl81 statements
and our audiiorfs report th8reon. Th8 trustees are responslble for the other inforniation contained within the annual
report. Our opinion on the financial statements does not cover the other Informalion and we do not express any form
of assurance concluslon thereon. Our responsibilty is to read the other infomiation and, in dolng so, cOns￿er
whether the other information is malerlalty inconsistent with th6 financlal statemenls or our knowledg8 obtained In
the course of the audlt, or othewlse appears to be materially misslated, If w6 Identify such malerial Inconslstencies
or apparent material misstatements, we are required lo detemilne whelh8r this gives rise to a material misstatement
in the financial statements themselves. 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 lo report In thls rega￿1.
Mattets on whlch we are required to report by exceptlon
We have nothing to report In respect of the following matt8rs in relatlon to whlch the Charities (Accounts and
Reports) Regulations 2Q08 require us to report to you if, In our oplnlon:
the Infomiation given in the financlal statements Is inconsistenl in any materlal respect wilh th& trustees,
report,. or
sufficient accounting records have not been k8pt" or
the financlal statemenls are not in agreement with the accounting records; or
we have not receiv&J all the Information and explanation8 W8 require for our audlt.

BRIDGE SCHOOL MALVERN LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BRIDGE SCHOOL MALVERN LTD
Responslbllltles of tru8te88
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of th8
charily for the purpose of company law, are responsibl8 for the preparation of the financial stat8ments and for being
satlsfied that they give a true and fair view, and for such Internal control as the truslees determlne16 necessary to
enable the preparation of financ￿1 stat&ment8 thal are free from materi81 misstatement, wh&ther due to fraud or
error. In preparing the financial statements, the trustees are responsibl8 for assesslng the charity's ablllty to
Gontlnue as a going concorn, dlscloslng, as applicable, matters related to golng concern and using the going
concern basis of accounting unle88 the trustees elther intend to liquidat8 the charitable company or to cease
operations, or have no r8ali8tic alterna￿Ve but to do so,
Auditorfs responslbllltles forthe audlt of the financlal statements
We have been appointed as auditor under sectlon 144 of the Chariti8s Act 2011 and report In accordance with th8
Act and relevant regulations made or having effect th8reunder.
Our objectives are to obtain reasonable assurance aboul whather the financial statements as a whola are free from
material misstatement, whether due to fraud or error, and to issue an audltor's rgport that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee thal an audlt conducted In accordance
with ISAS (UK) will always detect a materlal rnisstatement when it exlsts. Misstatements can aris8 from fraud or
8rror and are consldered material rf, individually or in the aggregate, they could reasonably be expected to Influence
the economic d8cisions of users taken on the basls of thes8 financial stat6rnents.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Ext8nt to whlch the audlt was consldered capablo of det8Cting irregularltles, Includlng fraud
an understanding of the risk assessment pr(xes8 (Including the assessm8nt of the risk of fraud) adopted by the
Trustee Board18 obtained and thelr atlitude to rfsk ascertained
an ass88sment of the sUs￿Ptibl1Ify to material mi8-8tatement of the financlal statements 8s a result of
m8nagement over-ride.or fraud is made
it is ensured that the engag8ment team have, collectlvely, the approprfate compet8nce. capablllties and skills to be
Involved in the assignment. are fully briefed and understand the risks speciflc to the chartty
Audit response to rlsks Identifled
- processes to test the outcomes of our assessment includ8, a review of Trustee Board mlnutes, analytical review,
the relevanc6 and accuracy of slgnlficanl acGounting estimales, substantive testing of significant transactions, work
to identlfy unusual or unexpeGt8d accounting entries Including the testing of journal entries, Information dlsclosed in
the financial statements is traced to supportlng documenlation. In all instances It Is acknowledged that materi81 mis-
statements that arlse from fraud may involve dgliberat6 concealment Dr Colluslon and are, therefore, by their very
nature harder to detect than those arlsing from error.
an undèrstanding of the legal and regulatory framwork as applicable to the Charily is obtained together with
knowledge of the procedures put in place by the charity in order to comply with th8 same.
it 18 estsbllshed if there have b&&n any instance8 of non-cornpllance with applicable laws and regulations, where
there 8re such braathes, a full understanding, Including gaiharing of relevant documentatlon appertalning to the
6vent is obtained and assessed.
It should be noted that Audltlng slandards Ilmit the audit procedures requlred to Identify non-compllance with laws
and regulatlons to enquiry of the truslees and olher management and the inspection of regulatory and legal
correspondence, rf any.
A further descrlption of our responslbilities is avallable on the FinanGial Reporting Council's webslte at: https.'Il
www.frc.org.uklauditorsre8ponslblllties. This descrfption forms part of our audttorfs report.

BRIDGE SCHOOL MALVERN LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BRIDGE SCHOOL MALVERN LTD
Use of our report
This report is made Solely to the charitls trustees, as a body, In accordance with part 4 of th8 Charltles (Accounts
and Reports) Regulations 2008. Our audlt work has b88n undertaken 80 that we mlght state to the charity's trustees
those matters we are required to state to them in an 8udltorfs report and for no other purpose. To tha fullest extent
P8rmitted by law, we do nol accept or assum& rasponsibilily to anyone other than the charlly and the charlly's
trustees as a body, for our audit work. for this report, or for the opinions we have fomiod.
Sarah Morley BA (Honsl ACA Isenlor Statutory Audlto
for and on behalf of Kgndall Wadley LLP
12 May 2025
Chart8r8d Accountants
statutory Audltor
Granta Lodge
71 Graham Road
Malvem
Worcestershlre
WR14 2JS
Kendall Wadley LLP Is ellgible for appointm8nt as auditor of the charity by vlrtue of its ellgibillty for appointment as
audllor of a company under section 1212 of the CompaniesAct 20C6.

BRIDGE SCHOOL MALVERN LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notss
com8 and endovmients from:
Donalions and
legacies
Charitable activities
Inveslments
Other income
300
2,047,842
517
e3,350
300
46,426 2,094,268
517
63,350
601
1,918,168
203
46,935
601
1,938,215
203
46,935
2Q,047
Total income
2,112,009
46,426 2,158,435
1,965.gJ7
20,047 1,985,954
Ex @nditure on:
Charitable actlvltles
2,098,242
46,782 2,145,024
1,795,192
20,047
1,815,239
Oth8r
11
1,953
1,953
Total expendllure
2,100,195
46,782 2.146,977
1,795,192
20.047 1,815,239
Net Incomel{expendlture)
for the yearl
Net movement in funds
11,814
(356)
11,458
170,715
170,715
Fund balances at 1
Sept8mber 2023
2,231
356
772,587
601,516
358
601,872
Fund balances at 31
August 2024
784,045
784,045
772,231
356
772,587
The Statement of financlal activities includes all galns and losses recognised in the year.
The statement of financial actlvities includ8s all gains and Ios5e5 recognlsed in the year. AJI income and expenditure
derive from continuing activities.
The statement of flnancial activities also complies wth the requirements for an Income and expendlture account
under the Companies Act 2006.

BRIDGE SCHOOL MALVERN LTD
BALANCE SHEET
AS AT31 AUGUST 2024
2024
2023
Notss
Flxed assets
Tangible assets
13
429,790
327,134
Current agsats
Debtors
Cash at bank and in hand
14
28,485
403.150
88,133
431,914
431,635
520,047
Credltors: amounts falllng due wlthln
one year
15
(77,380)
(74,594)
Net currenl assets
354,255
445,453
Total assets less current liabllltles
784,045
772,587
Income funds
Restrided funds
un￿strIcted funds
17
356
772,231
784,045
784,045
r12,587
The company is entltled to the exemption from the audlt requirement contain8d in section 477 of the Companies Act
2006, for the year ended 31 August 2024. although an audit has been carried out under section 144 of the Charities
Act2011.
The directors acknowledg8 their resF)Jnsibilitie8 for complying with the requlrements of Ihe Companles Act 200S
with resp￿ to accounting records and the preparation of financial statements.
The members have not requir8d the company to obtain an audil of its financlal statements under th8 requirements
of the Companies Act 2006. for the year in questlon In accordan￿ with section 476.
These financial statemenls have been prepared in accordance wlth the provisions appllcable to companles sublecl
to the small companies reglme.
The flnancial statements were approved by the Trustees on 12 May 2025
Sarah Slater {Chairl
Trustee
Company reglstration number 06362939

BRIDGE SCHOOL MALVERN LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
2024
2023
Nolos
Cash flows from operating actiYitle8
Cash generaled from operations
21
99,473
186.883
Investlng actfvluos
Purchase of tsngible fixed assets
Proceeds from disposal of tangible fixed
assets
Inv8Stment income recelved
1133,854)
(51,066)
6,100
517
1,200
203
Net cash used In Investing actlvltl88
(128,237)
(49,663)
N6t cash used In flnanclng actlvltles
Net (decrease)lincreag8 in cash and cash
equlval8nts
(28,764)
137,220
Cash and cash equival6nts at beglnnlng of year
431,914
294,694
Cash and cash equlval8nts at end of yaar
403,150
431,914

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng polloles
Charity information
Bridge School Malvern Lld18 a private company Ilmllad by guaranlee incorporated in England 8ndWales. The
registered offic8 is Unlt 2, Hanley Workshops, Hanley Swan, Worcester, Worcestershire, ODX.
1.1 Accounllng convèntlon
The financial statements have been prepared In accordance wlth the charity's goveming document, the
Companies Act 2006 and 'A¢counting and Reporting by Charitles.. 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 chariiy Is a Public
Benefit Entity as deflned by FRS 102.
Tha financial statements are prepared In sterfing, whlch is the functional currency of the charlty. Monetary
amounts in these flnancial statgm8nts ara rounded to the nearest £,
The financial statemenls have been prepared und8r the histotlcal cost convention, modified to include the
revaluation of freehold Sand to market value. Th8 principal accountlng policies adopted are s8t out below.
1.2 Going concern
At the tlme of approving the financial 8tatements, the trustees have a reasonable expectation thal the charily
has adequate resources to continue In operational existence for the foreseeable future, Thus the truslees
continue to adopt the going concern basis of accounting in preparlng Ihe finan¢lal statsm8nts.
1.3 Charltable funds
Unrestricted funds are avallable for use at the discretion of the trustees In furtherance of their charitabl8
objectives.
Restricted funds are subject to specific ccnditions by donors Dr grantor8 as to how they may. be used. The
purpos&s and uses of the restricted funds are set out in the note8 to Ihe flnancial statements.
1.4 Income
Income is r8CD3nised ￿en the charlty Is legally entitled to it after any performance cenditions have been met.
the amounts can be measured rellably, and it is probable that income will be recelved.
Cash donations are recogni8ed on r8C8iPt. other donations are recognis@d once th& charity has been notifled
of the donation, unless perfomiance condltlons require deferral of the amount. Income tax recov8rable In
relatlon to donations received under Gift Aid or deeds of covenant is recognised at the time of the donatlon.
1.6 Expendlture
Expenditure Is recognlsed once there is a legal or constructive obllgation to transfer economic benefit to
third party, it is probabl& that a transfer of economic benefits will be required In sett18ment, and the amount of
the obligation can be measured reliaNy,
Expenditure Is das8ffied by activity. The costs of each activity are made up of the total of direct costs and
shared costs, includlng support costs Involved in undertaking each adivlty. Direct costs attributabl8 to a single
activity are allocated directty to that activity. Shared cosls which contr11￿te to more Ihan one activlty and
support costs which ar8 not attributable to a single activity are apportioned between those a¢tlvitles on a basis
consistent wlth the use of resources. Central Btaff costs are allocated on the basis of time spent. and
depreciatlon charges ar8 allocated on the portlon of the asset's use.
10-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng policies
(Contlnued)
1.6 Tanglble flxed assets
Tangible fixed assets are Inltially measured at cost and subsequently measured al cost or valuation, net of
depre¢lation and any Impaimi@nt IoBses.
Deprecialion is recognlsed 80 as to write off Ihe cost or valuallon of assets less their resldual values Dver their
useful lives on the followlng bases:
Freehold land
Leasehold land and buildlngs
PEanl and equlpment
Computer8
Not depréciated
100/0 Straight Ilne
50A . 20% reduclng balanca
25% reducing balance
The galn or108s arlsing on the dlsposal of an a88et is d8termined as the difference between the sale proceeds
and the carrying value of the asset, and 18 recognised In the statement of financial activltles.
1.7 Impairment of fixed assets
At each reporting end dat8, th8 charity reviews the carrying amounts of its tangible assets trj determine
whether there 18 any indicatlon that those assets have suff8r@d an impairment loss. If any such indication
exisl8, th& ￿0Verable amount of the asset is 8Stimaled in order to determlne the exl8nt of th8 impairmenl
loss (if any}.
1.8 Cash and cash equivalents
Cash and cash equivalents include Gash In haThJ and deposlts held at call wilh banks.
1.9 Flnancial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Flnancial Instruments Issues, of FRS 102 lo all of Its financial instruments.
Flnanclal instruments are ￿Cognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilltie8 are offset. with the net amounls presented in the financlal statemenls, when
there is a legally enforceable rlght to set off the recognised amounts and there Is an Intentlc>n to settle on a net
basls or to re81ise the asset and settle the liabilily simultaneously.
Bas1¢ financi81 assets
Baslc finan￿al assets, which Include debtors and cash and bank balances, are initlally measured at
transadlon prlce including transaclion costs and are subsequently carried at amortised cost uslng the effectlve
Interest m8thod. Finan(aal assets classified as receivable within one year are not amortised.
Basic flnanclal liabilities
Basic financial Ilabilities, Including credltors are initlally recognised at transactlon price. Financial liabilities
classified as payable wlthin one year are not amortised.
Trade creditors are obllgatlons to pay for goods or 8eNces that have been acqulred in th& ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one
year or less. If not, they are presented as non-current liabilities. Trad8 creditors are recognised initially at
transaction prtce and subsequently measured at amortised cost Uslng the effective interest method.
Derecognltion of flnancial liabilitios
Financial liabllities are derecognised ￿en the Gharitl8 contractual obllgations expire or are discharged or
cancelled.
11

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
A¢countlng pollcles
(Continued)
1.10 Employee beneflts
The cost of any unused holiday entitl8m8nt is recognis8d in the period in ￿[ch the employee's servlces are
received.
Termination benefits ar8 recognised immediately as an expense when the charlty Is demonstrably committed
to temiinate the employment of an employee or to provide termination b8nefit8.
1.11 Rotlrement beneflt8
Payments to defined conlribution ret1￿ment benefit schemes are charged as an &xpense as they fall due.
Crltical accounting estlmates and judgements
In the appllcatlon of the charitws accountiro polici8S, th8 ttU8tees are required to make judgements, estlmates
and a&sumptions about the carrying amount of assets and liabilitles that are nol readlly apparent from other
Sour￿5. The estimates and assoclated assumptlons are based on hisloriGal exp8rience and other factors that
are considered to be r8levanl. Actual results may differ from thes& estimates.
The estlmates and underlying assumptlons are r8viewed on an ongoing basis. Revisions to accountlng
estimates are recognised in th8 period in which the estlmate Is revised where the revlsion affects only that
perlod, or in the period of the revlslon and future periods where the revlslon aff8cts both curr8nl and fulure
perlods.
It Is to be noted as a signlficant estimate, th& valuation of the freahold land held with the carrylng amount of
£72,000. See note 13.
Income from donatlons and legacles
Unrestricted Unrestricted
funds
funds
2024
2023
Grants
300
601
Income from charltabla actSvltles
Unrestrlctsd Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrtctod
funds
funds
2023
2023
Total
2024
2023
Sorvices provided under
contract
2,047,842
46.426 2.094,288
1,918,168
20,047 1,938,215
12

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from Investments
Unrestrlcted Unrestrlcted
funds
fund8
2024
2023
Interest receivable
517
203
other Incoma
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
other income
63,350
46,935
13-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Charltabl8 activltles
Charitable Charltable
Expendlture ExpendSture
2024
2023
staff costs
Depreciation and Impairment
staff training
Teaching expenses
Consumabl88
Rent, rates and utilities
1,675,810 1,483,182
24,145
22,280
9,949
10,547
129,888
83,958
1,590
473
77,g54
41,312
F- il
BuIldIn￿sIte maintenance and development
Examlnatlon fees
V8hicl88 expenseslstaff mlleage
Animal care
Computsr costs
Audit and accountancy f888
Legal and professlonal charges
Sundry expenses
Bank charges
Insurance
Pupll Premium costs
89,853
5,863
7,300
8,294
21,998
20,031
14.889
5,56B
1,263
19,150
31,481
80.470
4.973
7,386
10,403
18,300
19,954
9,340
4,509
1,304
16,856
19,992
2,145,024 1,815.239
Analysi8 by fund
Unr68tricted funds
Restricted funds
2,098,242 1,795,192
46,782
20,047
2.145,024 1,815,239
Audltovs remuneratlon
Fees payable to the charfty's audltor for the audlt of the charlty's annual
accounts:
2024
2023
Audlt of the charity's annual accounts
12,600
12,000
Trustees
None of the trustees (or any persons connected with them) r8ceived any remuneration or benefits from th&
¢harlty during th8 year.
14-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 Employoes
The average monthly number of employees during the y&ar was,.
2024
N.umber
2023
Numbar
50
48
Employment costs
2024
2023
Wages and salarles
S￿[al security costs
Other pension costs
1,470,644
138,376
68.790
1,290.455
113,284
59,443
1,675,810
1,463,182
Included above is £15,00012023- £nil) in re8P8Ct oftemilnation b8nefits.
The number of employees whose annual remuneratlon was more than £80,000
Is as follows..
2024
Number
2023
Numbor
£60,000- £70,(KiO
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows..
2024
2023
Aggregate compensation
175,265
179.789
11 Other expendlture
Unrestrlctod Unrastrlcted
funds
funds
2024
2023
Net108s on dispos81 of tangible fixed assels
1,953
12 Taxatlon
The charity Is exempt from taxation on its actlvltles because all Its income Is applied for charitable purposes.
15-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
13 Tanglble flxed ass8t8
Fr?ehold land
Leasehold
land
buildi￿5
Plant and
ulpmont
Computers
Cost or valuation
At 1 September 2023
Additlons
Disposals
72,000
189,664
71,541
177,633
35,369
(7,600}
51,150
26.944
490,447
133,854
(7,800)
At 31 August 2024
72,000
261,2D5
205,402
78.094
616,701
Depreciation and Impairment
At 1 September 2023
Depreciation charged In the year
Eliminated In respect of dlsposals
33,998
7,603
103,119
6,582
{54n
28,198
9,960
163,313
24,145
(547)
At 31 August 2024
41,599
109,154
36,158
186,911
Carrylng amount
At 31 August 2024
72,000
219,606
96,248
41,936
429,790
At 31 August 2023
72.000
155,6S8
74.514
24,952
327,134
2024
2023
Fre8hold
72,000
72,000
Freehold land with a carrylng amount of £72.000 was revalued at October 2021 by Davld E J Prosser,.FRICS,
indeFKndent valuers not connected with the charity on Ihe basis of market value. The valuation confomis to
Internatlonal Valuation Standards and was based on r8cent market tran8actions on arm's lenglh terms for
Similar properties.
The trustees believe the valuation 18 stiii true and fair In the current financlal year.
14 D&btor8
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Prepayments and accrued Income
80
28,405
63,630
24,503
28,485
88,133
16-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
16 Credltor8: amounts falllng due wlthln one year
2024
2023
Other taxatlon and social security
Trade ￿edItorS
Oth8r creditors
Accruals and deferred income
32,954
9,881
8.894
25,651
35,357
21,407
6.701
11,129
77,380
74,594
16 Retlremgnt b8n8flt schemes
2024
2023
Deflned ¢ontrlbutlon schemes
Charg8 to proflt or loss In respect of defined contrlbution schemes
66,790
59,443
The charity operates a deflned contribution penslon scheme for all qualifying employees. The assets of the
schemp are held separately from those of the charty in an independently admlnlstered fund.
17 Restricted funds
The restsicted fund8 of the charity comprlse the unexpended balances of donations and grant8 held on trust
Subj￿ to specific conditions by donors as to how they may be us8d.
At1
Septsmber
2023
Incomlng
resources
Resourc88 At 31 August
expended
2024
Pupil Premlum
356
46,426
{46,782)
Prevlous year:
At1
September
2022
Incomlng Resources At 31 August
resources
expended
2023
Pupil Premlum
356
20,047
(20,04n
356
17-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
18 Anatysls of net assets between funds
Unrostrlcted
funds
2024
Restrlcted
funds
2024.
Total
2024
At 31 August 2024:
Tanglble assets
Current assetsl(liabilltl8s)
429,790
354,255
429,790
354,255
784,045
784,045
Unrestrlcted
funds
2023
Restrlcted
fund8
2023
Total
2023
At 31 August 2023:
Tangible assets
Current as8etsl(liabiliti881
327,134
445,097
327,134
445,453
356
772,231
356
772,587
19 Operatlng lease commitments
Lessee
Al the ￿pOrtIng end date the charlty had outstanding commitments for future mlnimum18ase payments und8r
nolFcan￿IIable operatlng leases, whlch fall du8 as follows..
2024
2023
Withln on8 year
Between two and five years
43,292
33,125
38,625
11,250
76,417
49,875
Less
The op8rating leases represent leases of the Former Print Bulldlng, Units 2 and 3 Hanley Workshop and Unit
B at Sixways from thlrd partles, The leases are negotialed over terms of 1-5 years with phased increases over
the leaso term. All lea8e8 Includ8 a provision for five-yearly upward rent revlews according ID prevalllng
market condltlons.
18-

BRIDGE SCHOOL MALVERN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
20 Related party transactlons
Durlng Ihe year Income of £54,172 (2023.. £35,997) was received from Bridge Th@ Gap Malvern Limited In
relation to the use of Bridge School Malvern Ltd's staff and setViC88. Bridge The Gap Malvern Llmlted Is a
company in which Neil HDrnby, CEO of Bridge School Malvem Ltd, Is a dlrector and shareholder.
During the year purchases of £38,980 (2023,, £NIL} were made from Brldge The Gap Malvem Limited for use
of their 88rvic88.
At the year end £NIL12023., £NIL> Is Included wlthln debtors recelvable withln one year,
During the year purcha8es of £840 (2023.. £NIL) were made from St Andrews Church for the hire of meeting
rooms. St Andrews Church Is a charity in which Hel&n Atlr8e, Dlr8ctor and Trustee of Bridge Schwl Malvern
Lld, is an employee.
At the year end £320 (2023: £NIL) 18 owed to St Andrews ChU￿h. and is included within creditors due within
one year,
21 Cash generated from operations
2024
2023
Sutplus for the y8ar
11,458
170,715
Adjustments for,.
Inv&stment incA)me recogni8ed in statement of financial activitie8
Loss on di8PO8al of tangible fixed assets
Depreciation and Impalment of tangible fixed assets
{517)
1,953
24,145
(203)
22,280
Mov6m8nts in working capital:
Decreasel(inuease) in debtors
Increase in creditors
59,648
2.786
(21,327)
15,418
Cash generatsd from operations
99,473
186,883
22 Analysls of chang88 In net funds
The charfty had no matèrlal debt durfng the year.
19-

BRIDGE SCHOOL MALVERN LTD
UNIT2. HANLEY WORKSHOPS
HANLEY SWAN
WORCESTER
WORCESTERSHIRE
WR8 ODX
COMPANY NUMBER: 06362939
cHAR￿y NUMBER: 1122536
17 March 2025
Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvern
wOr￿stershIre
WR14 2JS
De￿ Directors,
The following representations are made on the basis of enquiiies of management and staff with relevant kno￿edge
and experien￿ such as we consider necessary in connection with your audit of the charitable company's financial
statetnents for the year ended 31 August 2024. These erNuiiies have included inspectson of supporting
documentation where appropriate and a￿ sufficient to satisfy ourselves that we can make each of the following
representations. All representations are made to the best of our knowledge and I￿lIef.
General
l. We have fulfilled our responsibilities as trustees (also directors for the purposes of Companies Act) as set out in
the terms of your engagement letter dated 8 April 2024, under the Companies Act 2006 and Charities Act 2011 for
preparing financiaj statements in accotdance with applicable law and Unrted Kingdom Accountsng Standards (Unrted
Kingdom Generajly Accepted Accounting Practice), for being satisfied that they give a tNe and fair view and for
making accurate representations to you.
2. All the transactions undertaken by the Ch￿Itable company have been properly reflected and recorded in the
accounting records.
3. All the accounting records have been made available to you for the purpose of your audit, We have Fyovided you
with unrestiicted access to all appropriate persons within the charitable company, and with all other records and
related infomiation requested, including minutes of all management and trustee meetings and correspondence with
The Charity Commission,
4. The financial statements are fr￿ of rnaterial misstatements, including omissions.
5. We are not aware of any uncorrected misstatements , and trRlieve that should any exist they would be imnHteriaJ
both individually and in total.
Internal control and fraud
6, We acknowledge our responsibilty for the design, implementation and maintenance of internal control to prevent
and detect fraud and effor, and we believe that we have apprcpriately fU￿illed these responsibilities. We have
disclosed to you the results of our risk assessmentthat the financial statements may be misstated as a result of fraud.
7. We have disclosed to you all instances of known or suspected fraud affecting the entity involving managemen(
employees who have a significant role in internal control or others where fraud could have a material effect on the
financial statements.
8. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the
entity's financial statements Communicat￿ by current or former employees, analysts, regulators or others.
Assets and liabilities
9. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable
company's assets.
10. All actuaj liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed
as appropriate.
11. We have no plans or intentions that may materially alter the carrying valLie and, where relevant, the fair valLie
measurements or classification of assets and liabililies reflected in the financial statements.

Accounting estimates
12. The methods, data and significant assumptions used ty us in making accounting estimates, and their related
disclosures, are appropriate to achieve recognitson, measurement and disclosure that is reasonable in the context of
the applicable financial reFX)rting framework.
Loans and arrangements
13. The charitable company has not granted any advances or credits to, or made guarantees on behalf of,
directors.
Legal claims
14. We have disclosed to you all claims in connection with litigation that have tRen, or are expected to be, received
and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.
Laws and regulations
15. We have disclosed to you all thown InStan￿S of non-compliance or suspected non-compliance with laws and
regulations whose effects should be considered when preparing the financial Statements.
Related parties
16. Related paty relationships and transactions have been appropriately accounted tr and disclosed in the financial
statements. We have disclosed to you all relevant information cc>nceming such relatior￿h1pS and transactions and
e not aware of any other matters which require disclosure in order to comply with legislative and accountiro
standards requirements.
Subsequent events
17. All events subsequent tt) the date of the financial statements which require adjustment or disclosure have been
property accounted for and disclosed.
Going concern
18. We believe that the charitable company's financial statements should be prepared on a going ¢XJncem basis on
the grounds that current a￿1 future sources of fundiThJ or Sup1￿ will be more than adequate for the charitable
company's rEeds. We also Confirm our plans for future action(s) iequiied to enable the charitable company to
contsnue as a going con￿rn are feasible. We have consideied a period of twelve months from the date of approval
of the financial statements, We believe that no further disclosu￿8 rElating to the charitable company's ability to
contsnue as a going concem need to be made in the financial statements,
Grants and donatlons
19. All grants, donations arKI other income, the re￿Ipt of which is subject to s
rK)tified to you, There have been no breaches of terms or conditK)ns in the app
disck)sed in the notes to the financial statements.
We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confimi that so
far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit
retK)rt of which you unaware.
Each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any
elevant audit infomiation and to est&Sish that you are aware of that information.
Yours faithfully
rfic temis or conditions, have been
ication of such income. Details are as
Signed on behalf of the b0￿d of tNstees (directors)