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2025-08-31-accounts

THE LATIN PROGRAMME-VIA FACILIS Trustees Annual Report and Unaudited Financial Statements Year ended 31 August 2025

Charity registation - 1126564 Company number - 06655988

Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

Contents

Contents
Reference and administrative details 4
Trustees’ annual report 5
Aims and objectives 5
Signifcant activities 5
Future plans 6
Financial review 6
Structure, governance and management 6
Statement of Board of Trustees’ responsibilities 7
Independent examiner’s report 9
Statement of fnancial activities 11
Balance sheet 12
Notes to the fnancial statements 13

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

Reference and administrative details

Charity number

1126564

Company number

06655988

Registered offce

Suite 285 124 City Road London EC1V 2NX

Trustees

Ms Z Woolfson Treasurer Ms S Canullo (resigned 30 September 2024) Ms F Illingworth Ms K Swire Chair Ms C Day Ms S Drake (appointed 24 November 2025)

Principal staff

Zanna Wing-Davey Sara Leary Katie Lathan Hannah Lindsay-Kirk Jonathan Goddard

Independent examiners

Enaid Accountancy Ltd Platform 10 Engine Rooms Hood Road Barry CF62 5QL

Principal bankers

HSBC 465 Bethnal Green Road Bethnal Green London E2 9QW

Charity number 1126564 Company number 06655988

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Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

Trustees’ annual report

The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of The Latin Programme - Via Facilis for the year ended 31 August 2025.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Aims and objectives

The Latin Programme’s mission is to teach an innovative programme of literacy through Latin in state primary schools. We strive for Latin to be embedded in both the curriculum and culture of the schools we work in. We teach Latin because we consider it to be the most orderly, logical, disciplined, structured, systematic, and consistent grammar in existence. 60% of the English language is derived from Latin. Thus learning Latin dramatically broadens pupils’ vocabulary while deepening their understanding of language and thus their ability to communicate. We work constantly to challenge preconceptions that Latin is an “elitist” subject and strive to make it as relevant as possible to the communities and children we serve. We actively work to increase young people’s opportunities and enhance their social mobility.

The trustees have referred to the public benefit guidance published by the Charity Commission and to the obligation in Section 17, Charities Act 2011, when reviewing the charity’s aims and objectives and in planning future activities.

Significant activities

The Latin Programme-Via Facilis taught 23 classes across eight inner-city London state primary schools spread over five boroughs: Argyle Primary School; St Barnabas Primary School; St Mary’s Primary School; St Joseph’s Primary School; St Saviour’s Primary School; Holy Trinity NW3 Primary School; Emmanuel Primary School and St Mary’s Primary Walthamstow. Of these schools, four designated Latin as their Foreign Language for Key Stage 2. In addition to curriculum teaching, we continued to offer lunchtime and afterschools clubs.

Other significant activities and developments during the year included the following:

• The 2024 Poetry Competition (theme, ‘textura’ - ‘web, structure’) was judged by Philip Womack, James Mitchell and Jonathan Goddard. A poetry reading and prize-giving event was held at Broadway Bookshop in Hackney. For the second year, the shortlist was brought to life through readings from actors Alison Skilbeck and Tim Hardy, and we were able to raise over £600 to contribute towards the Charity’s core costs.

• We were awarded funding by Camden Giving towards our work in schools, and also our outreach work in Camden. This June, we delivered the first of three outreach workshops at a Camden primary school, which featured an assembly introducing students to Latin, a language taster lesson and a session delivered by one of our expert storytellers from Story Jam.

• The Charity continued to engage professional storytellers for termly sessions at every partner school on the full programme.

• We continue our offering of trips: This year, students have visited the University of Cambridge and the University of Oxford. Both these visits have allowed students to learn about what it is like to study at university, ask questions of experts and take part in taster lessons and museum visits.

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

• This year also marked the relaunch of Scriptores, our competition for young writers. The theme was ‘weaving stories’ and participants were invited to submit a short piece of creative writing inspired by this theme. The competition was judged by Deborah Lyon, author of the Timewaif Chronicle series.

• For the sixth year running we were able to mount a summer school, generously supported by The Classical Association. The theme this year was textura: Weaving Stories, which has been the theme across all our events this year. On the first day, participants took part in creative workshops, led by expert facilitators. A music and movement session led by Robert Gildon encouraged participants to think about their voices as a tool, and about weaving voices together through song. Alexandra Sheppard’s workshop explored the roles of the gods in ancient literature and thought, and asked participants to design their own gods for the modern world. On the second day, the Summer School took a trip to the British Museum; participants took part in activities while exploring parts of the museum’s Greek and Roman collection. The final day of the Summer School was a virtual day; we have found these to be very popular in recent years, as they allow participants to be involved in the Summer School who would not be able to join in-person. This year, our virtual day consisted of workshops by Caroline Lawrence and Scratchworks theatre.

• Thanks to funding from the JJ Charitable Trust Literacy Small Grants scheme, this year we were able to work with an academic consultant on analysing our programme and assessment methods. The storytelling aspect of the programme was highlighted as one particular strength.

Future plans

Now in its sixteenth year, The Latin Programme is committed to:

• continuing to deliver high-quality, engaging Latin lessons that measurably improve literacy.

• finding innovative ways to embed the arts into our programme, providing our pupils with the opportunity to develop their soft skills such as creativity, confidence and resilience.

• building off the funding from JJ Charitable Trust Literacy Small Grants scheme and looking at ways we can improve our assessment processes to ensure that they are accessible for all learners.

Financial review

During the current financial year, the Charity incurred a deficit of £18,119 (2024: deficit of £10,013), decreasing total reserves at year end to £6,698 (2024: £24,817), of which £6,698 (2024: £15,594) were unrestricted in nature.

Since the year end, there have been a number of larger unrestricted donations which have improved the financial position of the Chairty.

Reserves policy

The Charity continues to aim to maintain the reserves at a level equivalent to six months of the Charity’s yearly running costs from 2026 onwards. We consider maintaining our reserves at this level to be prudent given the financial challenges charities continually face and in case funds from any current sources should ever diminish significantly.

Structure, governance and management

Governing Document

The Latin Programme - Via Facilis is a charitable company limited by guarantee, incorporated on 24 July

Charity number 1126564 Company number 06655988

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Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

2008 and registered as a charity on 4 November 2008. The charity is controlled by its Memorandum and Articles of Association dated 24 July 2008.

Recruitment and Appointment of Trustees

The Trustees are also the directors of The Latin Programme - Via Facilis for the purpose of company law.

The chairty’s Articles of Association require a minimum of three trustees and there is no maximum number.

The charity’s Memorandum and Articles of Association state that there is no maximum length of service for directors and only the current directors can appoint new directors.

The board of trustees, including appointments and resignations during and since the year end, have been included in the Reference and administration section.

Statement of Board of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of expenditure over income for that period. In preparing these financial statements, the Trustees are required to:

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue its activities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the annual review on pages 5 to 8 along with the legal and administrative information on page 4 of this document meets the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011, 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

The Trustees confirm that:

• so far as each Trustee is aware, there is no relevant information of which the Charity’s independent examiner is unaware; and,

• each Trustee has taken all the steps that they should have taken as a Trustee/Director in order to make themselves aware of any relevant independent examination information and to establish that the Charity’s independent examiner is aware of that information.

Preparation of the report

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.

This report was approved and authorised for issue by the Board of Trustees on 22 May 2026 and signed on its behalf by:

Zippy Woolfson

ZIPPY WOOLFSON

TREASURER

Charity number 1126564 Company number 06655988

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Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

Independent examiner’s report

I report to the Trustees on my examination of the accounts of The Latin Programme - Via Facilis (charity number 1126564, company number 06655988) for the year ended 31 August 2025 which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.

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, it is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

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

• accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or,

• 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,

• 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).

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED: 27 MAY 2026

Enaid Accountancy Ltd Platform 10 Engine Rooms Hood Road Barry CF62 5QL

Charity number 1126564 Company number 06655988

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Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

Statement of financial activities

Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses

For the year ended 31 August 2025

Notes
Income from:
Donations & legacies
3
Charitable activities
4
Total income
Expenditure on:
Fundraising costs
5
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
10 & 11
Total funds carried forward
10 & 11		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
Year ended
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
31 Aug 2024
£
£
£
£
41,347
9,435
50,782
48,872
85,055
-
85,055
101,250
126,402
9,435
135,837
150,122
80
-
80
-
144,441
9,435
153,876
160,135
144,521
9,435
153,956
160,135
(18,119)
-
(18,119)
(10,013)
9,223
(9,223)
-
-
(8,896)
(9,223)
(18,119)
(10,013)
15,594
9,223
24,817
34,830
6,698
-
6,698
24,817

The notes on pages 13 to 22 form part of the financial statements.

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

Balance sheet

As at 31 August 2025

Notes
Fixed assets:
Tangible assets
7
Current assets:
Debtors & prepayments
8
Cash at bank and in hand
Creditors:
Amounts falling due within
one year
9
Net
current
assets/
(liabilities)
Net assets/(liabilities)
The funds of the charity:
Restricted funds
10 & 11
Unrestricted funds
10 & 11
Total charity funds		 £
18,899
32,949		 Total
31 Aug 2025
£
-



6,698		 £

46,429
66,246		 Total
31 Aug 2024
£
-



24,817
51,848
(45,150)		 112,675
(87,858)




6,698 24,817
-
6,698		 9,223
15,594
6,698 24,817

The notes on pages 13 to 22 form part of the financial statements.

The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 August 2025, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 August 2025 under section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

They were approved and authorised for issue by the Board of Trustees on 22 May 2026 and signed on their behalf by:

Zippy Woolfson

ZIPPY WOOLFSON

TREASURER

Charity number 1126564 Company number 06655988

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Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.

The effect of any event relating to the year ended 31 August 2025, which occurred before the date of approval of the financial statements by the Board of Trustees, has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2025 and the results for the year ended on that date.

The functional currency of the Charity is GBP and amounts in the financial statements are rounded to the nearest pound.

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

Using the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the wider economic environment has had no material impact on this assessment.

Legal status

The Latin Programme - Via Facilis is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member. The registered address is Suite 285, 124 City Road, London, EC1V 2NX.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 10 of the financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable. Client contributions are classed as donations as they are entirely voluntary and do not impact access to service.

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

1. Accounting policies (continued from previous page)

Income (continued from previous page)

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Income from charitable activities and other trading activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:

Project equipment 3 years

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and accruals

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.

Pensions

The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

  1. Accounting policies (continued from previous page)

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

2. Comparative statement of fnancial activities

Notes
Income from:
Donations & legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
9 & 10
Total funds carried forward
9 & 10		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
£
£
£
43,591
5,281
48,872
101,250
-
101,250
144,841
5,281
150,122
153,777
6,358
160,135
153,777
6,358
160,135
(8,936)
(1,077)
(10,013)
5,000
(5,000)
-
(3,936)
(6,077)
(10,013)
19,530
15,300
34,830
15,594
9,223
24,817

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

3. Income from donations and legacies

Grants
Camden Giving
Classical Association
John
Coates
Charitable
Foundation
The JJ Charitable Trust
Total grants
Donations
Online donations
Grants
Classical Association
British Society of Soil
Total grants
Donations
Online donations		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
£
£
£
1,979
-
1,979
10,000
3,800
13,800
10,000
-
10,000
14,000
5,500
19,500
35,979
9,300
45,279
3,535
135
3,670
1,833
-
1,833
41,347
9,435
50,782
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
£
£
£
-
4,831
4831
410
-
410
410
4831
5241
41,796
-
41,796
1,092
450
1,542
43,591
5,281
48,872

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

  1. Income from charitable activities
5. Total expenditure
Education and training
Education and training
Fundraising costs
Charitable activity costs
Direct charitable activity costs
Education and training
Summer school
Total direct charitable activity costs
Staff salary costs
Other staff costs
Administration
Website and promotional costs
Governance
Total charitable activity costs
Total costs		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
£
£
£
85,055
-
85,055
85,055
-
85,055
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
£
£
£
101,250
-
101,250
101,250
-
101,250
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
80
-
80
2,920
800
3,720
-
3,595
3,595
2,920
4,395
7,315
133,368
5,040
138,408
931
-
931
2,206
-
2,206
1,173
-
1,173
3,843
-
3,843
144,441
9,435
153,876
144,521
9,435
153,956

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

5. Total expenditure (continued from the previous page)

Fundraising costs
Charitable activity costs
Direct charitable activity costs
Education and training
Summer school
Total direct charitable activity costs
Staff salary costs
Other staff costs
Administration
Website and promotional costs
Governance
Total charitable activity costs
Total costs		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
-
-
-
3840
-
3,840
-
5,112
5,112
3,840
5,112
8,952
143,193
598
143,791
944
324
1,268
1,565
324
1,889
825
-
825
3410
-
3,410
153,777
6,358
160,135
153,777
6,358
160,135

An analysis of staff costs can be found in note 6.

Governance costs consists of the following:

Independent examination
Bookkeeping and secretariat
Insurance		 Total
Total
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
1,608
1,584
1,515
1,171
720
655
3,843
3,410

Charity number 1126564 Company number 06655988

18

Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

  1. Staff costs
Gross salaries
Employer’s national insurance contribution
Employer’s pension		 Total
Total
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
128,080
133,493
6,491
6,392
3,837
3,906
138,408
143,791

The average headcount during the period was 5 persons (2024: 5 persons).

No employee received employee benefits of more than £60,000 (2024: Nil).

The total employee benefits paid to key management personnel during the year was £58,858 (2024: £57,477).

7. Tangiable fxed assets

Cost
As at 1 September 2024
As at 31 August 2025
Accumulated depreciation
As at 1 September 2024
As at 31 August 2025
Net book value
As at 1 September 2024
As at 31 August 2025		 Project
Total
equipment
Total
£
£
1,258
1,258
1,258
1,258
1,258
1,258
1,258
1,258
-
-
-
-

Charity number 1126564 Company number 06655988

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The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

8. Debtors and prepayments

Creditors: amounts falling due within one year
Creditors
Accruals
Deferred income
HMRC control account
Pension control account
Debtors
Prepayments
Other debtors		 Total
Total
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
18,380
46,000
519
143
-
286
18,899
46,429
Total
Total
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
657
-
1,990
3,513
40,700
81,600
1,122
2,025
681
720
45,150
87,858

9. Creditors: amounts falling due within one year

Deferred revenue relates to amounts received in advance for the 2025/26 finacial year and can be analysed as follows:

Deferred income brought forward
Amounts released in year
Amounts deferred in year
Deferred income carried forward		 Total
Total
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
81,600
-
(81,600)
-
40,700
81,600
40,700
81,600

Charity number 1126564 Company number 06655988

20

Year ended 31 August 2025

The Latin Programme - Via Facilis Annual report and financial statements

  1. Analysis of charity funds
ear ended 31 August 2025
0. Analysis of charity funds		 The Latin Programme - Via Facilis
Annual report and fnancial statements
Restricted funds
Summer school
SEND support
Restricted funds
Unrestricted funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
31 Aug 2025
31 Aug 2025
£
£
£
£
£
9,223
3,935
(3,935)
(9,223)
-
-
5,500
(5,500)
-
-
9,223
9,435
(9,435)
(9,223)
-
15,594
126,402
(144,521)
9,223
6,698
24,817
135,837
(153,956)
-
6,698

Summer school

We were awarded funding by the Classical Association to run the 2025 Summer School, ‘textura’. The event ran over three days, with two days in-person at a London school and one virtual day. The funding was used for costs including venue hire, staffing costs and event videography.

There was an underspend of £382 which was returned to the Classical Association.

A transfer was made from this fund to unrestricted funds to make a correction for mis-allocations in prior years where spend was allocated to unrestricted funds instead of being allocated to this fund.

SEND support

In September 2024, we were awarded a grant by the JJ Charitable Trust (Literacy Small Grants Scheme). £5500 of this was for a project to analyse the impact of the programme for SEND learners. The funding was used to work with an external academic consultant on an analysis of our assessment processes, and to cover staffing costs for additional lesson observations, student and teacher interviews, and administrative time.

Restricted funds
Summer school
St Mary’s, Brent
Restricted funds
Unrestricted funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
31 Aug 2024
31 Aug 2024
£
£
£
£
£
10,300
5,281
(6,358)
-
9,223
5,000
-
-
(5,000)
-
15,300
5,281
(6,358)
(5,000)
9,223
19,530
144,841
(153,777)
5,000
15,594
34,830
150,122
(160,135)
-
24,817

St Mary’s, Brent

We were awarded funding to cover core costs which were spent in prior years and so this has been reflected as a transfer to unrestricted funds in the current year.

Charity number 1126564 Company number 06655988

21

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2025

11. Analysis of net assets

Current assets
Current liabilities
Current assets
Current liabilities		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2025
31 Aug 2025
31 Aug 2025
£
£
£
51,848
-
51,848
(45,150)
-
(45,150)
6,698
-
6,698
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Aug 2024
31 Aug 2024
31 Aug 2024
£
£
£
103,452
9,223
112,675
(87,858)
-
(87,858)
15,594
9,223
24,817

12. Trustee remuneration

During the year, no Trustee received any remuneration (2024: £Nil). No members of the Board of Trustees received reimbursement of expenses (2024: £Nil).

13. Related party transactions

During the year there were no related party transactions (2024: £Nil).

Charity number 1126564 Company number 06655988

22