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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 06500485 (England and Wales) REGISTERED CHARITY NUMBER: 1123262

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Cardiff Educational Endowment Trust (A Company Limited by Guarantee)

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Contents of the Financial Statements for the Year Ended 31 August 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Reference and Administrative Details for the Year Ended 31 August 2025

TRUSTEES E J Moody
M Woodward
A May
P C Lenthall
D N Knight
P E Mathias
M Wookey
COMPANY SECRETARY K A Bradley
REGISTERED OFFICE Womble Bond Dickinson (UK) LLP
The Spark
Draymans Way, Newcastle Helix,
NEWCASTLE UPON TYNE
NE4 5DE
REGISTERED COMPANY 06500485 (England and Wales)
NUMBER
REGISTERED CHARITY 1123262
NUMBER
INDEPENDENT EXAMINER Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT
SOLICITORS Womble Bond Dickinson (UK) LLP
The Spark
Draymans Way
Newcastle Helix
NEWCASTLE UPON TYNE
NE4 5DE
BANKERS Barclays Bank
137 Brompton Road
Knightsbridge
London
SW3 1QF

Page 1

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust (Registered number: 06500485)

Report of the Trustees for the Year Ended 31 August 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Policies and objectives

The charity's objectives are:

In setting the 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)'.

Main activities undertaken to further the company's purposes for public benefit

The charity has operated as a grant-making educational charity since 25 May 2017.

ACHIEVEMENTS AND PERFORMANCE

Main achievements of the company

An independent Chair and Board of Trustees were appointed at the end of the previous financial year. The Board made 17 approved grant awards in the year.

Investigations into the charity's affairs were still under review. The Charity Commission is satisfied with all new governance processes and systems now in place and has endorsed the grant-making of the charity.

FINANCIAL REVIEW

Financial position

The state of the charity's affairs at 31 August 2025 and the results of its activities for the year ended on that date are set out in the attached financial statements.

The total incoming resources for the year were £169,505 (2024: £199,768) and total expenditure was £268,997 (2024: £89,239).

At 31 August 2025 the total funds of the charity were £4,857,602 (2024: £4,855,920). All of the charity's funds are unrestricted.

Material investments policy

The investments were managed by Cazenove during the year. The investment managers for the charity are required to manage the charity's funds within the parameters of, and in accordance with, the investment policy statement adopted by the charity.

Notwithstanding the appointment of Cazenove to manage the charity's funds, during the year Board of Trustees had overall responsibility for the investment of the charity's funds. The charity's investment portfolio was kept under review by the Investment Committee as a sub-committee of the Board of Trustees, two of whom are professional investment managers to help ensure that the charity is not exposed to greater risks than it is prepared to accept.

There was a net gain on investments of £101,174 (2024: gain £356,879) during the year. The investments held had a market value at 31 August 2025 of £4,792,894 (2024: £4,630,883).

Reserves policy

As at 31 August 2025 the free reserves amounted to £4,857,602 (2024: £4,855,920).

It remains the long term policy to maintain an appropriate amount of funds to generate income in order to make grants in furtherance of the charity's objects.

Page 2

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust (Registered number: 06500485)

Report of the Trustees for the Year Ended 31 August 2025

FINANCIAL REVIEW

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company 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.

Principal risks and uncertainties

There are concerns over the former governance of the charity and breaches of trust.

Criminal proceedings have now been brought in relation to the founders of Cardiff Sixth Form College and the College's then accountant and the case is expected to be heard in the following 12-18 months. The Interim Manager's appointment continues to oversee and participate in that process.

Financial risk management

The Board of Trustees is responsible for overseeing the factors that are deemed to be risks faced by the trust. The risks identified are addressed predominantly by the trust's systems and processes which have been significantly strengthened following the appointment of the Interim Manager and a new Board of Trustees.

The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate exposure to major risks.

The Trustees have adopted various governance and compliance policies to protect the charity from risk/breach during the year and have reviewed and updated the governing document.

PLANS FOR THE FUTURE

The Interim Manager remains a Trustee but a Board of independent Trustees now have responsibility for the Charity's governance, management and administration.

The Trustees plan to identify projects for funding through an open application process, twice a year.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Constitution

Cardiff Educational Endowment Trust is registered as a charitable company limited by guarantee and was incorporated at Companies House on 11 February 2008. The charity is governed by its Memorandum of Association. The Articles of Association currently governing the charity were passed 3 March 2017, and were amended by special resolution on 14 August 2024.

Methods of appointment or election of Trustees

The management of the company is the responsibility of the Board of Trustees.

Emma Moody of Womble Bond Dickinson (UK) LLP was appointed by the Charity Commission as Interim Manager and continues to oversee and participate in the criminal proceedings brought in relation to the founders of Cardiff Sixth Form College and the College's then accountant.

Members of the grant-making committee were appointed as Trustees at the end of the previous financial period.

Page 3

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust (Registered number: 06500485)

Report of the Trustees for the Year Ended 31 August 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

27-05-2026 UTC

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

~~....................................~~ Signer ID: R5X5EOFWS3... .................................... P E Mathias – Trustee

Page 4

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Independent Examiner's Report to the Trustees of Cardiff Educational Endowment Trust

Independent examiner's report to the trustees of Cardiff Educational Endowment Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signer ID: IU2IYLBGPX...

C P Beaumont BA(Hons) BFP FCA DChA

Clive Owen LLP Chartered Accountants 140 Coniscliffe Road DARLINGTON Co Durham DL3 7RT 27-05-2026 UTC Date: .............................................

Page 5

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM
Investment income
3
EXPENDITURE ON
Raising funds
Investment management costs
4
Charitable activities
5
Grant making educational
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
Unrestricted
fund
£
169,505
11,260
11,260
257,737
268,997
101,174
1,682
4,855,920
4,857,602
2024
Total
funds
£
199,768
10,926
10,926
78,313
89,239
356,879
467,408
4,388,512
4,855,920

The notes form part of these financial statements

Page 6

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust (Registered number: 06500485)

Balance Sheet

31 August 2025

Notes
FIXED ASSETS
Investments
12
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
2025
Unrestricted
fund
£
4,792,894
71,944
(7,236)
64,708
4,857,602
4,857,602
4,857,602
4,857,602
2024
Total
funds
£
4,630,883
232,383
(7,346)
225,037
4,855,920
4,855,920
4,855,920
4,855,920

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 27-05-2026 UTC

Signer ID: R5X5EOFWS3... ~~..................................~~ ........... P E Mathias – Trustee

The notes form part of these financial statements

Page 7

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements for the Year Ended 31 August 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied to all years presented unless otherwise stated.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

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 and shared costs, including support costs involved in undertaking each activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Support costs are those costs incurred directly in support of the expenditure on the objects of the charity. Governance costs are those incurred in connection with the administration of the company and its compliance with constitutional and statutory requirements.

Charitable activities and governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

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

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 8

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments, Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a s short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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 company anticipates it will pay to settle the debt or the amount it has received as adamance payments for the goods or services it must provide.

Provision are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value or those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction costs and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at costs less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'Net gains/(losses) on investments' in the Statement of Financial Activities.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next years financial year are discussed below.

Critical areas of judgement:

The recoverability of the amounts due from former trustees is deemed to be a significant judgement in view of the nature of the debt and the ongoing investigations.

continued...

Page 9

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

3.
INVESTMENT INCOME
Distribution income
Deposit account interest
4.
INVESTMENT MANAGEMENT COSTS
Portfolio management
5.
CHARITABLE ACTIVITIES COSTS
Grant making educational
6.
GRANTS PAYABLE
Grant making educational
The total grants paid to institutions during the year was as follows:
Parentkind
Horn Development Association
Grange Pavilion
Welsh Refugee Council
Two Rhythms
Boss & Brew Academy CIC
South Riverside Community Development Centre Ltd
CWMNI URDD GOBAITH CYMRU
Adoption UK
UCAN Productions
The Aloud Charity
The Honeypot Children's Charity
Grants < £10,000
Cardiff Council
Youth Cymru
Grant
funding of
activities
(see note
6)
£
232,296
2025
£
167,602
1,903
169,505
2025
£
11,260
Support
costs (see
note 7)
£
25,441
2025
£
232,296
2024
£
191,883
7,885
199,768
2024
£
10,926
Totals
£
257,737
2024
£
55,787
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
35,787
20,000
55,787

continued...

Page 10

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

7. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Grant making educational 25,441

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Expenses paid for on behalf of the charity of £260 were reimbursed to trustee Phillip Lenthall during the year.

9. STAFF COSTS

The average number of persons employed by the company during the year was nil (2024: nil).

No employee received remuneration amounting to more than £60,000 in either year.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Investment income
EXPENDITURE ON
Raising funds
Investment management costs
Charitable activities
Grant making educational
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
199,768
10,926
10,926
78,313
89,239
356,879
467,408
4,388,512
4,855,920

continued...

Page 11

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

11. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to an independent examiner fee of £4,790 (2024: £3,800).

12. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 September 2024
Net additions and disposals
Revaluations
At 31 August 2025
NET BOOK VALUE
At 31 August 2025
At 31 August 2024
Listed
investments
£
4,630,883
60,837
101,174
4,792,894
4,792,894
4,630,883

Cazenove Capital manage a balanced portfolio which includes assets in overseas markets.

The fixed asset investments are held at market value, the cost of the investments held at the year end was £4,395,570.

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income
2025
£
2,056
5,180
7,236
2024
£
2,660
4,686
7,346

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
At 1.9.24
£
4,855,920
4,855,920
Net
movement
in funds
£
1,682
1,682
At
31.8.25
£
4,857,602
4,857,602

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
169,505
169,505
Resources
expended
£
(268,997)
(268,997)
Gains and
Movement
losses
in funds
£
£
101,174
1,682
101,174
1,682
Gains and
Movement
losses
in funds
£
£
101,174
1,682
101,174
1,682
1,682

continued...

Page 12

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.9.23
£
4,388,512
4,388,512
Net
movement
in funds
£
467,408
467,408
At
31.8.24
£
4,855,920
4,855,920

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
199,768
199,768
Resources
expended
£
(89,239)
(89,239)
Gains and
Movement
losses
in funds
£
£
356,879
467,408
356,879
467,408

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.9.23
£
4,388,512
4,388,512
Net
movement
in funds
£
469,090
469,090
At
31.8.25
£
4,857,602
4,857,602

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
369,273
369,273
Resources
expended
£
(358,236)
(358,236)
Gains and
Movement
losses
in funds
£
£
458,053
469,090
458,053
469,090

continued...

Page 13

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba

Cardiff Educational Endowment Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

15. CONTINGENT ASSETS

As at 31 August 2025 the charity has a contingent asset in respect of an ongoing legal claim. The value of the claim has not been disclosed on the basis that stating an amount may prejudice the outcome of the legal dispute. The charity believes that the settlement of the claim could result in a significant future financial benefit.

16. RELATED PARTY DISCLOSURES

During the year the charity incurred costs of £6,475 (2024: £10,538) from Womble Bond Dickinson (UK) LLP in respect of the Interim Manager's work and professional fees. These fees have been scrutinised and approved by the Charity Commission. The Interim Manager is a partner at Womble Bond Dickinson (UK) LLP.

The company secretary provided the charity with services throughout the year, totalling in value £11,916 (2024: £7,148).

Page 14

Document ID: a197a5982aeab958f7a8e19b68eeee6d0aca6d843500127ed0477701032c65ba