## **EQUALS**
**(ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
**FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
**Company Number: 06343942 Charity Number: 1126263**
## **LYONS & CO LTD**
**CHARTERED ACCOUNTANTS**
**STOCKTON-ON-TEES**
**EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
## **CONTENTS**
||**Page**|
|---|---|
|Members of the board and professional advisers|1|
|Trustees' Annual Report|2 - 6|
|Independent Examiners Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the financial statements|10 - 14|
**1**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS**
**The Board of Trustees** Chris Rollings Director Steven Cullingford-Agnew Director Peter Imray Director James Waller Chair person Cheryl Gaughan Treasurer and Vice Chair person Alistair Crawford Secretary Elaine Ellis - resigned 31/08/25 Joy Dawson Phil Harrison Kate Campbell Kris Williams Ellen Croft Trish Turner Jo Williams Dr Lila Kossyvaki **Registered Office** The Town Hall Chambers High Street East Wallsend Tyne and Wear NE28 7AT **Independent Examiners** Lyons & Co Ltd Chartered Accountants and Registered Auditors 23 Yarm Road Stockton-on-Tees TS18 3NJ **Bankers** Bank of Scotland 41 - 51 Grey Street Newcastle Upon Tyne NE1 6EE
**2**
# **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2025**
## **ANNUAL REPORT**
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
## **INTRODUCTION**
The Executive Committee submits its report and the accounts for the year ended 31 August 2025.
## **OBJECTIVES OF THE CHARITY**
Equals is committed to improving lives of children and young people with learning difficulties through supporting high quality education.
It aims to promote, share and reflect best practice in learning and teaching through collaborative working with practitioners and professionals at national, regional and local level.
## **REPORTING PUBLIC BENEFIT**
The trustees confirm that they have read the Commission's Guidance on Public Benefit Equals complies with the public benefit requirement under the Charities Act 2011. Our work only involves activities that advance our charitable goals and benefit the public.
## **STRUCTURE,GOVERNANCE, MANAGEMENT AND ADMINISTRATION INFORMATION**
Charity name Equals(Entitlement and quality education of pupils with learning difficulties)
|Registration number|1126263|
|---|---|
|Strategic Group/Charity roles|Post/Members|
|Chris Rollings|Chairperson - resigned as trustee 31/08/25|
|Steven Cullingford-Agnew|Treasurer and Secretary - resigned as trustee 31/08/25|
|Paul Buskin|Strategic Development Manager|
|Peter Imray|Director of Developments|
|James Waller|Chairperson - appointed 31/08/25|
|Cheryl Gaughan|Treasurer and Vice Chair person - appointed 31/08/25|
|Alistair Crawford|Secretary - appointed 31/08/25|
## **THE TRUSTEES**
The trustees who served the charity during the year were as noted on page 1.
New trustees can be appointed by existing trustees, at any time, where there is a need for skills in particular areas, or at an Annual General Meeting where nominations are accepted and voted on by the members. Relevant training and information is provided.
**3**
# **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025**
## **PRINCIPAL ACTIVITIES**
Equals is a national organisation that endeavours to ensure high standards of education for pupils with learning difficulties. Equals' main activities involve organising national conferences, online CPD Sessions, producing curriculum guidance materials and resources for teachers, setting up curriculum workshops for teachers and providing advice to individual schools and Local Education Authorities.
## **REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS**
The achievements of the past year have consisted mainly of:
- Equals hosted a national conference in central London from a large central venue, with very good transport links. Practical Solutions to Inclusive Education:
Working with pupils with severe and complex learning disabilities who can’t access the National Curriculum in mainstream settings. This event was 100% full with outstanding evaluations from delegates.
- Equals continued to support schools with their curriculum and assessment needs via individual online sessions. The Equals Strategic Development Manager and/or Director of Developments regularly provided these throughout the week, talking with school leaderships and individual teachers.
- A series of Free for members twilight online CPD sessions were maintained to support schools and the programme of topics included extended. These were delivered using the online zoom platform and up to 70 delegates attended each event.
- An exemplar curriculum development group was maintained to help manage school Development Days related to the Equals Multi-tiered Curriculum and Assessment materials.
- Equals organised a series of Developments Days; hosted by Equals Exemplar Schools to support members with licenses for the Equals Multi-tired Curriculum Schemes of Work.
**4**
# **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025**
## **FUTURE DEVELOPMENTS**
## **Plans for the next twelve months**
- A series of films will be produced using a professional film maker to support mainstream schools and the Equals Multi-tiered Curriculum Schemes of Work.
- A national conference will be hosted to support mainstream settings with curriculum and assessment and to respond to the governments white paper on SEN.
- Equals will actively invest additional efforts to support council SEN departments.
- Equals plans to further expand the series of online CPD sessions available to include new topics.
- Equals plans to continue to develop and publish the Equals National website and curriculum and assessment materials.
- Equals will continue to promote a new accreditation scheme to replace the existing moving on scheme which has been available since 1998. This is aligned to the Equals Multi-tiered Curriculum Schemes of Work.
- Equals will increase efforts to market to and support mainstream settings that have provisions for pupils with CLD and/or SLD.
## **RESERVE POLICY**
Maintain the smooth running of the Charity.
Facilitate the development of new Equals initiatives and projects which effectively support the work of our members.
Provide to our members publications, training and conferences at prices below those of solely profit- making organisations.
Enable some Equals initiatives to run at a loss where they meet the core purposes of the charity.
Purchase the expertise of leading edge practitioners to support the development of Equals initiatives.
**5**
# **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2025**
## **FINANCIAL REVIEW**
The Statement of Financial Activities on page 8 shows a surplus for the year of £84,552 which was in line with expectations.
Equals accounts were subject to an Independent Examination for the year ended 31 August 2025.
The balance on the funds to carry forward to future years is £283,565.
## **RISKS**
Major risks which would have a severe impact on operational performance, objectives or reputation of the charity and which have a high likelihood of occurring are considered by the trustees and are considered to be managed effectively.
A business plan is compiled for each financial year and risks to the charity are identified and discussed. Major risks identified are the government changing the guidelines on schemes of work and new competitors entering the market place for the provision of similar services.
## **MEMBERSHIP**
Equals had 671 members at the end of August 2025. Extensive efforts were carried out to support members and maintain membership levels for this period.
## **EMPLOYEES**
At the end of the financial period Equals employed one Strategic Development Manager and one administrator.
**6**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2025**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The trustees (some of whom are also directors of Equals for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law required the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:-
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to 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 for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant information of which the charitable company's Independent Examiners
- are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiners are aware of that information.
## **INDEPENDENT EXAMINERS**
Lyons & Co Ltd will be proposed for re-appointment as Independent Examiners at the forthcoming Annual General Meeting.
The Town Hall Chambers High Street East Wallsend Tyne and Wear NE28 7AT
Signed on behalf of the trustees
Cheryl Gaughan Treasurer
Approved by the trustees on 8 May 2026
**7**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES**
## **YEAR ENDED 31 AUGUST 2025**
I report to the charity's trustees on my examination of the accounts for the company for the year ended 31st August 2025, which are set out on pages 8 to 14
## **Respective responsibilities of trustees and examiners**
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 report**
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
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 accounting records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
- (3) 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
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.
John Robert Lyons Lyons & Co Ltd Chartered Accountants 23 Yarm Road Stockton-On-Tees TS18 3NJ
8 May 2026
**8**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2025**
|||**Total Funds**|**Total Funds**|
|---|---|---|---|
|||**Year ended**|**Year ended**|
|||**31 August 2025**|**31 August 2024**|
||**Note**|**£**|**£**|
|**Incoming Resources**||||
|Income from charitable trading activities|2|321,426|266,004|
|**Total Incoming Resources**||321,426|266,004|
|**Resources Expended**||||
|**Costs of generating funds:**||||
|Fundraising and publicity|3|7,759|1,467|
|Charitable activities|4|225,351|220,025|
|Governance costs|5|3,764|2,960|
|**Total Resources Expended**||236,874|224,452|
|**Net incoming resources**||||
|**for the year**||84,552|41,552|
|**Total funds brought forward**||199,013|157,461|
|**Balances carried forward**||283,565|199,013|
All funds are Unrestricted.
**9**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **BALANCE SHEET AS AT 31 AUGUST 2025**
|**Note**
**Fixed Assets**
Tangible Fixed Assets
9
**Current Assets**
Debtors
10
Cash and Bank
**Creditors:**Amounts falling due
within one year
11
**Net Current Assets**
**Net Assets**
**Funds**
Unrestricted
12
**Total Funds**|**£**
**£**
6,124
75,735
301,810
377,545
(100,104)
277,441
283,565
283,565
283,565
**2025**|**£**
**£**
2,630
44,890
248,581
293,471
(97,088)
196,383
199,013
199,013
199,013
**2024**|
|---|---|---|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The trustees 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:
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions of section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable
The financial statements were approved by the trustees on 8 May 2026 and were signed by:
**James Waller Chairperson**
**Company no: 06343942**
**10**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
## **1 Accounting policies**
## **Basis of accounting**
The financial statements of the charitable organisation, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Assets and liabilities are initially recognised at cost or transaction values unless otherwise stated in the relevant accounting policy note
## **Going Concern**
The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future at the time of approving the financial statements. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
Income is recognised when the services are provided with the exception of subscriptions which are recognised when received unless it is for two or three years, then years two and three will be taken to receipts in advance.
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Computers 33% straight line
## **Website costs**
Website costs are included with the statement of financial activities as they are invoiced.
**11**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
## **1 Accounting policies - continued**
## **Debtors**
Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amounts prepaid.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Pension Costs**
The charity operates a defined contribution scheme.
## **2 Income from Charitable Trading Activities**
|**2 Income from Charitable Trading Activities**
Subscriptions
Resources
Conferences
Development Days
On-line training CPD
**3 Fundraising and Publicity**
Advertising, marketing and exhibition costs
Website building and maintenance|**2025**
**£**
125,546
174,129
11,561
9,060
1,130
321,426
**2025**
**£**
6,083
1,676
7,759|**2024**
**£**
101,322
123,109
29,208
8,053
4,312
266,004
**2024**
**£**
200
1,267
1,467|
|---|---|---|
**12**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|4|Charitable Activities|2025|2024|
|£|£|
|Educational materials and training|38,860|52,185|
|Conferences|22,315|17,007|
|Salaries|72,505|72,846|
|Pensions|2,160|1,913|
|Office costs|5,141|7,065|
|Printing and stationery|9,949|6,362|
|Postage|11,591|11,990|
|Rent|7,200|7,200|
|Website|2,926|5,104|
|Administrative services|10,755|8,605|
|Consultancy|20,814|18,807|
|Trustees' costs|13,106|6,756|
|Travel and subsistence|4,400|1,376|
|Depreciation|2,991|2,809|
|Loss on disposal|638|-|
|225,351|220,025|
|5|Governance Costs|2025|2024|
|£|£|
|Accountancy|3,764|2,960|
|3,764|2,960|
|Includes £2,750 (2024 - £2,670) Independent Examiners fees.|
|6|Employee Costs|2025|2024|
|£|£|
|The aggregate payroll costs were:|
|Wages and salaries|72,505|72,846|
|72,505|72,846|
**----- End of picture text -----**
## **Particulars of employees:**
The average number of staff employed by the charity during the financial year amounted to:
**----- Start of picture text -----**
||||
|---|---|---|
|2025|2024|
|Number of administrative staff|2|2|
**----- End of picture text -----**
No employees received employee benefits excluding pension contributions of more than £60,000.
**13**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
## **7 Trustees' Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 August 2025.
Expenses reimbursed to the trustees' in the year totalled £31,156 (2024: £31,921)
|**Name of Trustee**
Chris Rollings
Steven Cullingford-Agnew
Peter Imray
Joy Dawson
James Waller
Kate Campbell
Trish Turner
Jo Williams
Dr Lila Kossyvaki
All fees and costs were at market value.
**8**
**Net Incoming Resources**
Is stated after charging:
Depreciation
**9**
**Tangible Fixed Assets**
**Cost**
At 31 August 2024
Additions
Disposals
At 31 August 2025
**Depreciation**
At 31 August 2024
Charge for the year
Disposals
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024
Expenses
**Description**
Fees and expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses|**2025**
**Cost**
**£**
143
397
25,546
106
4,356
184
27
397
-
31,156
**2025**
**£**
2,991|**2024**
**Cost**
**£**
151
402
27,385
-
2,444
-
151
243
1,145
31,921
**2024**
**£**
2,809
**Computers**
**£**
12,841
7,123
(7,216)
12,748
10,211
2,991
(6,578)
6,624
6,124
2,630|
|---|---|---|
**14**
## **EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025**
|**10 Debtors**
Trade debtors
Prepayments
**11 Creditors:**Amounts falling due
within one year
Trade creditors
Receipts in advance
Value added tax
Social security
Accruals
Other creditors
**12 Unrestricted Funds**
Balance brought forward
Net incoming resources for the year
Balance carried forward|**2025**
**£**
61,729
14,006
75,735
**2025**
**£**
3,893
78,193
14,120
725
2,750
423
100,104
**2025**
**£**
199,013
84,552
283,565|**2024**
**£**
44,890
-
44,890
**2024**
**£**
23,666
45,158
11,958
3,391
12,586
329
97,088
**2024**
**£**
157,461
41,552
199,013|
|---|---|---|
## **13 Related party transactions**
During the year expenses amounting to £31,156 (2024 - £31,921) were claimed by trustees in respect of costs incurred on behalf of the charity.
There were no related party transactions in the year.