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2023-08-31-accounts

Charlty Ro918tratlon No. 1136446 C￿n￿l R•gknlk*n No. 71504171Englond Md w￿•¥) RED BALLOON LEARNER CENTRE READING (A PRIVATE COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

RED BALLOON LEARNER CEKfRE READING LEGAL AND ADMINISTRATIVE INFORIIATION MrT Lake ADHP￿SOn mse￿￿j (ApF4￿￿ted 18 October2022} lfvpp(4rted 14 Stytsmber 2022) Held of ¢tsntr• IPwint8d 1 Ora(tsr 2022) Charlty numbgr Company nufflb 7150417 Reathng RG14JJ Indop•nd•nt oxmkn•r 32 Ro&J Reang RG14AU Banke 25 Krys FMAYenug Klngs Hll ME19 4JQ

RED BALLOON LEARNER CENTRE READING CONTENTS Pago Indepèndent eyAmln¢l$ rewmi ststemwbt cIfir￿nclaI aAivllo8 Ba* She Note5 to the statsm8rt8 9-16

RED BALLOON LEARNER CENTRE READING TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2023 Thè tN8ts0s preaent thdr rwl aThl fin￿ry01 8talwnts ts Ihe yw •th131 A￿uSt 2W23. financial ststsffl￿ts and COM￿ d￿￿ty,3 govern￿ d0￿men( Ihe Ad 2006 and "AccountirvJ and Reporllng by Charftle8'. Ststsm&rt of Recomm￿ed Prnctre wh'Gable to tharitiè8 pyeparlng (hir a¢￿Unts in aCcorda￿e the FIr￿Cle1 Rqxirtry Sfa)d¥d akylicabkn in the UK Re￿￿11C d Ireland {FlkS 102)" loff￿1N• 1 Janw 20191. ObJ￿t oltho CharRy Tho obigct of the is to advance the ￿e&liC￿ of dthn 4od 11 to 18 at tha Ballrth Learner Cèrtre. batng stud￿t5 who ar6 ￿￿1￿8 of severe by re88c￿ of clhor thTr)bonal or mentsl hèalth trauma. are unabl6 lo attend mainstream 8chocl8. Thi8 is athieved by luttion and 8ppwata 8UPPOrt for Ihom in a 8afe laaming environm8nt unlil Ilw we rgty lo ralum to m8Instr8￿ 8th￿tion ￿ enter employmenL Tr Trustees. conftrm that thty ha￿ 4von thJ8 regwd to ttw wldm Isw¢(I by th• Charity Commi88lon on puMG The thar1ty has a 8owd of tK> ar8 f•8F)nwbl6 Ic¢ Ih g)vem￿Ce cl the cPtarly. The Board of Thistees ha8 the pwr to appdnt new tru8le88. People who come to the tntstse'5 attenthjn as havlng fdevw expwience, interest CT exp8rtig8 are asked W tw V4tsuld consldor a trusl80. ¥8 inlwiewod by oth trustees aKI. M il Is corffjld•red aFwrie. we 1n1rothK￿ to tho tsIMl•8& Al trust¢OS arg s￿)ioCt lo OBS Tho Board alms lo meet 6 Imes pw AGM kn thfy Sprfry Term. At each 8tudent ogr￿$ is revithyed and regular m￿age￿nt accourt¥ aTe reviww by Safogu8rthg Is 80 Irdudéd as an ag6nda Itèm at 6ach m88ITrJ. Man•g8mont The Board of TnJJtoes, kn cOrMAt1￿ lth t￿ H8J of Cere, mthe ts¢lsbn8 ￿ 8tafflro. and Tnths need to ralse I¢￿1 publlc 8Mengss of tho nood of thikJT8n Vho have bean so severety buled that ty rnnntst atteThJ malnstream 8dKJoI. Tho ain ￿ to attenllon to the fact thal S￿h childm ¥hould b• provlded wlth fvTh-fjme gdu¢ation and Red Ball¢Jon offèrs thi8 seThi¢e. This Is addrss8ed through k)cal ftjrthlskng and ongagiNJ local bJsine5608 and $thoc46 In vobjrteerlng w¥Ke$ or f￿￿rai￿g fr)r u8. Red Ballo￿ Leaw Cerrtre ReadltYJ k p￿1 of thè Red Growi. Thbs proth 8 forum for Trustee3 and staff to share experien￿. ¢xffim￿ woblns 8ThJ make lolnt wre8entafjon8 10 thè Board of Rod Bauoon Lèamèr Centre GroLP. Rl8k analy The trust88s hava èYaI￿ thb mahx strnt tho clwity fac¢#. Th6 maln areas of Co￿eM 1. Sof4uAding and 8¢kKati￿ oftssttKlgrts Safeguwdtrw of 8tthts 18 ofthe hlty8t and Is monttored. Orwkng tralnwig kn Heaiih & Safety Chlkl Prot&n is I￿rky. In athjllm. a fil rwB ol F￿￿e& è rawlarty revithved by 2. Sowdng of fund￿ dudorts Staff. supported by Tnthe6. lo ￿ke buikkng ￿ maintaimg relattOnsh￿ wii educallon estsb1shM￿ls and loc81 ￿thOrI￿e$. The Twstees Hfjad of C￿lre have devebwj a tse yiewig Structure that refiects ts varying supwt and e￿￿tional rthds of 81udent. The tnth have a6808¥ed tha mai( n8k6 b) 1fv￿h dwlty16 owd, WKI are satisfied that Syskns ¥8 In pl& lo mlllgal• 8>¥osw• lo th• iigk&

RED BALLOON LEARNER CENTRE READING TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Achlovomonts and Perfomianc• oftho CharKy Tho tNsl8•s are sa￿5￿ed wdh the Perf￿m#￿t oftha d)&lty Ic ts year ondtrw 31 August 2028. Thè obJ'edi¥es of Ihe Gh8rty are only adknd throu￿ thé skAI. h￿d th and dedl(kn ¢f Ihg stsff and voi￿r8 at Red Ballc￿ and as Trustses we ore Indebtsd to the le￿n. The charlty swported 25 81ud&nts dwing the y6ar. Oflhe84 studwts 18 ith us at Iho stsrt off￿ 20231 24 academic yo￿. Of Ihwe left. fow ￿re y88r 11 or Older. three Lrf whom tr•nslloned to further education or tralnlng. Four yOLmgor Students were 8￿p￿ted to transli1t￿ io provbglon moro approwiate to their n•gds. Two students $8t GGSE ￿0T FUndKY￿ Sk18 exams kn th• ￿T￿ner of2023. Students Df al 8go5 a¢hi8ved a r￿ge ofAQA u￿tAward Sd￿me IUASI wtirKaI￿. UAS 811 students lo erwage vlth leaming 8rKI havB Ihelr gthiev0m￿l8 rwnlsed. Stutsrts prlmorty atheved h Art & De¥ign, Food Téchnology Englth. 9 wlificaies ￿C Dut1ng thg year wo rec6N¢d fiJning lo support the (knkyent of a sansory CIr￿lt providing Sbjd￿ts wilh physkal actiylbes to aid s81f-rew1ot￿ to I￿p them foujs aNJ 8ngage irb th¥ir lear￿9, mwrtortng Drthorepy. Red Ball￿)￿ Is ￿t Jist aboul a¢ader￿¢ rewJt8 abo￿ glvhw thlants a 16arnlng •xperiert8 and fowslng on wdJ¥ing and parsonal tine, enrfgy exp116e Is g1¥￿ to ￿SurIng th1$ is aGhie¥ed. W•llb•lng IlbgirvJ provSgion Is ¢onlral to cw support of 8tud8nts and thls yaw in p￿ti￿lar we hav• f0cl￿sed on dovoloping Students, Confide￿ and ￿nd￿stan￿n9 of d88ling with social medi& Wo have mad• a cijncerted effort to provkle hollstlc arKS &)￿￿$1¥nI 8UPP(It lo our to enth? to engage Tmth Ihg ublqultous social medla ￿fety. Tho Oulrexh wograrrffia ¢￿￿nUed to de¥p with (Xtre• Tean SUPFN)rting 14 young people ond thdr f&nilie8 over the yoar. IAÈ also undwtook a rAbt of a ne (Xrtreach rK()3ramm6 for primary sch(#￿5. Thls Invofves our OLrtr¢ath team SUP￿￿￿ng studenls in (Iscov&lTVJ Ihwr reS￿￿ne and develq)ing their s8lf4steem. rgelise that our students aro stru99UNJ wi 8¢kn18 at evor youngtsr agos. have created a program thai fits hand In gksve with vJr approach secondary 5tudonts for stiKlents in Ys)0rn 5 and 6. We Continued lo run Cirdg rim9 Chalongo Time ts8sslcm a foaM on deY￿p[￿j nnportant s￿la1 skillB and lrfe BkiS1$) have ￿WolVed st￿eNtS In cx)mnxmity Wilh￿ the Contre. Al St￿1￿￿8 have & lutor and at tho betynnkng of thè day there 18 8 tu1￿ time sestsion from ￿9.15 am. EalNJ logelhèr is an imporlanl part of our wellbeing and pasioral care. th 8￿J￿(S encrAJrawd to eat tc0J￿. al¢)w twllh 8tsff In Communty Room. Wldtr l•arnlng and p•rsonal d•v•kpm• We offered a r8ThJe of enrichment athles for Ihls yoar AKI￿JIng Irfp8 lo Vknibloy Stsdium, Pottery P, Woknn￿am ￿perb￿￿ & Laser Quest. TIK>rpe P Duthg the yaarwe è150 had a range ol cuMw81 athttÈes Centr& Futurg plan¥ of thg Charlty After dls¢u$$ton V+ilh s¢vero1 loc41 aUth)T￿e$ and th8 thafting of a t￿￿ne$S plan. in March c 2021 ￿ began looklng in e8mest ror a locabon for a 5eGond site. Folov•ing last year's un¥ur£a8￿lll attompl to 8ecur8 pIP￿n￿9

RED BALLOON LEARNER CENTRE READING TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORD (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2023 Flnanclal r•vl•w Total uNosldciod In¢om8 durirvJ the pwiod wa8 £720,32412022- £871.917) an in(¥ease of 7.2%. Th1¥ c(WSi8ted largety of income fr(xn the ktal a￿0t1￿&S 7hM( was to fwj th8 education and wollbng of th oludanl8 whllst outsldg manstre8m edwa1[c￿. Totol th)n8kn In the year £988 (2022 . £6.128), Sae nolo 13 for dotail¥ of theso fund& Total txporKliture was £716.52412022. £630.￿1 aThl was WKarnl ofth• thwitth xrfvlU•8 of th¢ Cunpwry. In¢fudng stafflng. (e¢A udent oxtl Twt. ￿111108 othw Nnrring cmts. An unrgstrlctod $LWF4u$ 01 £11.722 was rK(Yded. lYkY￿ tthl UN•Stric￿ fwwlb to £392,711 T*hln our i•rgotsd re8eTh• poty. Wa Ilke to Ihsnk all tIK)8e that hAvo fthtra8ed. ¥¢kn￿ time thrring th• yoar. RO￿1¥8$ pollcy The Tru8ttes on raswve$18 a mlimum c4 WSerV￿ w¢ hekl In tho bgnk a￿r￿ in addltion to any SptrSfi￿fy d8temiwJ Th• Inv•stm•nt poll¢y •nd obJ¢th The Iru8leos. are al¥0 thg drgctors for Ihe pwpose ofoymp￿18w. 8gN•J the yow &Trd up to Ihe d¥ts of ￿gnal￿e fjnwK4818laténwt$were: Ms G T G(yhin MrTLak Dr J A Nkhdsby MrA O H Pearson MrDRVthth M8 L Pre81 Ms C Billlng MsAGupta (Res1w￿ 26A¥d 2023) (Res￿led 31 Aigust 2￿23) IResNJned e Decembèr 2W231 (Alwnted 18 Octobw 2022} (Appcirthl 14 Seoenknr 2022)

RED BALLOON LEARNER CENTRE READING TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Staiemènt of Twstees. Re$ponslblliti•s The Tru51egs (who are also Oir8Ctors of the Red 8allocKI Learne¥ Centre Reathng fof the purposes ol company law) are responsible lor preparin9 Ihg Tiustee's Report the finanoal statemenls in accordance vrtih applscable law and regulab￿s. Company law requires Ihe Trustees lo prepare finawal statements for èath finar￿)81 year U￿¢r that law. the TnJstee5 have prepared Ihe financial statements in acwdance UThtèd Kir¥Jd￿m Generally Accepted Ac¢ounting Standard$ and apph"¢able law. Undef company law th8 direclors musl not apwove ihe financial St3ternents unless they are satisfied that they gi¥e a irue and fwr ￿eW ol lh8 State ol affair5 01 Ihe con)pany and of thè incoming TescMJrces and app15cation ol resources. InckKlry the income and gxp¢nditure of the charitable company lor that penod. In preparing those fina￿101 statements the Board is required lo. select suitable accryJnD"n9 pcrfKies arKI thèn aPFdy them Cons￿le￿Ily. observe the meihcxjs and prw)ciOes in Ihe &atement of Recommended Pra(xices Accounbng and Reportiro by Char￿lIeS 120151. make judgements and esbmales thal are rea51￿&￿e prudentr state whether appI￿a￿le UK acLouniiThJ slandards C￿prising FRS102. have be8n lonowed. subject to any material differerKgs an¢Y expla￿e￿ in the financ2* statements. and epare the financia ststements on the gory ¢iW bays urfess rt is ￿apwOPrlate to presuffle Ihal the chwly will ¢¢ntinue in business. The Trustees arè r•sponsible for keepiro adequale a¢couniiry records thai ar8 suffici8nt to sh¢)w and oxplan the c¢)mpany's IransaCt￿rn$ and disc105e with reasonatAe accuiaty at any tsme fin￿tha1 pos11ion of rhe ¢ompany and enabl8 them to ensu￿ Ihal ihe fman¢ial statements ¢ompty wrth reg(￿allonS made under the Chaiities Act and the Companies A¢1 2006_ They are a150 ￿￿[X￿Sible for 5afeguardin9 the assets ol the ch3nty and hence for taking reasonalAe steps lor thè pI•v•nth'L￿ and detection of Ii•Jd and othèr irregulantses. This report has been prep¥ed .in ae£ordance the wovigons app4ut4e to companies sthiect to the smal mpanies, regime. The trustg&S' feport was approved by Ihe Board of Trustees MrA D H Pèarson Trustee

RED BALLOON LEARNER CEKfRE READING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RED BALLOON LEARNER CENTRE READING I repoit to the trustees on my •xaThnalion of ts fin•iclal of R•d Bah)on L•wnar Centr• RèadfNJ Oho th•) forthe ye•r and￿ 31 Augu8t 2023. Re8poMilbllltlos and l)ash of v•port As the trnJ$lees of the tharlly land also rEs thrertors of ¢tynFgny W you are resp￿SIble for th8 prèp¥t¢)n crf tha fln8ndal statsments kn xcordan(> with the rewirThnts of the Companies Acl 2006 (the 2006 Havlng sals1￿1 myself that Ihg finan¢ial slatemants of ar¢ not ryired to audited under Part 16 of the 2008 and we 1b￿ for irthpendert examlnabw I rem of my ex&n￿tton ol Ihè ¢W'$ flnanclal stments ¢airigJ ¢xrt under sedim 145 of th¢ Clwlties A¢t 2011 (the 2011 Art). kn ¢atyryJ Ixil my examlnafjon I havg al the ￿PIratIe gven by th8 Chty C(4nrrAsskn wdor se¢tion 14515Xbl ofthe2011 A Ind•pond•nt statgm•nt Sln¢o th¥ ¢harftys gro¥$ Inwno oxce8dwl £2WJ.000 w gxamww ffl￿t bo a mgnts ot a Ilsted kn 8ecilc 145 of th¢ 2011 Acl. I confim l am to wthjortakg the ewination because l am a mombgr 01 th8 In￿tlIt& ofCharter8d Aceffjuntants kn Enland and IWe8. 1$ ono ofthe Istod bothe8. I have c(ynpleled my oxamlnakn. l Ihat ￿ rnatlws twve corne lo my In wrilh the èxthnatknn gfvlng mo causè to beil8¥8: tha finandz4 sl#iémws do not accord Kfjlh Jw r8etyds: records wwe not k0Pt in respect offv as rewirgj by ￿¢th0n 386 oflho 2￿&￿. LY Ihe finan¢lal staternents do not c¢ynpty ￿lIh ihe xounUry w￿rements of sethon 396 of 2W M oth than any rgquiromwt that tha ￿￿unIS gi¥e a lJw f is rM)t a matier ¢￿8￿je1&1 as part of Indeper￿eTrt examN￿li0n.' o the fin￿¢111 stalements have not bo8n propared thllh methods princlr4es of thg Slatement of Rocommended Pracfr¢e for arvj rep)rlwig by charities opplcable to caritlos OP8rfng accounts In accordancts Vlilh iho Reportln9 Sl￿d8Td awJll¢atAe In tt)e UK and ReWbI￿ of Ireland IFRS 11Y2). I have no ¢oncems and have c(thg ￿09¥ no olw mattws In c(vMtth vath th8 examlnatk)n to llch atten Should be (kni Mi Ihis r¢p¢¥l kn ordorto 6nablB 8 woper of11￿ finandal 818tem8nts to bo rè8¢hed. Edwln SMA 32 Queen Road Reading Berf(¥hwe RG1 4AU 30 April 2024

RED BALLOON LEARNER CENTRE READING STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOhlE AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 AUGUST2023 Unr•stslGtsd R•strkted lund$ nds 2023 2023 Totsi unrostr1d￿ Restrlctad fun funds 2022 2022 Total 2023 2022 Notss Incomo from: Donatitsn8 8nd kngaci8S Charitable a¢lNfUes Invesknients 1.434 717.203 2.673 6.128 6.128 671.757 180 717.203 2,673 871,757 Totsl Incomè r20,324 721,310 671,917 8,128 fj78,045 Chariiabla a¢tlvStt8S 708.802 7,922 716.$24 624.055 6,514 630.569 Not Incomellexpendlturo) •nd mov¢m•nt Iii lunds 11.722 (fj.936) 4,786 47.862 1386) 47.478 R8conclllatloii of funds: Fund balances at 1 SèplèmtÈr 2022 380.989 29.675 410.664 333.127 30.081 363.188 Fund balances at 31 AUg￿8t 2023 392,711 22.739 415,450 380.989 29,675 410.664 The slalemenl of fi￿ar￿tal 8clivitlgs i￿￿￿186 all and losses [ecogn￿ed year. All irKome and oxpenditure dorive from conliwin9 aclivitE3.

RED BALLOON LEARNER CENTRE READING BALANCE SHEET AS AT 31 AUGUST2023 2023 2022 Flxod a$s•ts Tangible assets 20.592 26,14S Curr•ni Dobtors Cash at b8nk in ha 11 3.594 411.S66 3,796 410.103 415.180 413,899 Credltorn: amounts fallkng duè wlthln ono yoar 12 20.302 Net curr￿1 assets 394,858 384.519 Total a896ts le4$ ¢un•nt Ilabllltlès 415.450 410.684 The fund$ of tho ¢harty Restiicted income ￿n￿$ Unfestrfcted fuThJs 13 14 22,739 392.711 29,675 38Q,989 415.450 410.684 The company 1$ enthled to the exenwtb)n trom the requirement cortained in seclion 477 of tlw Compantes Act 2006. for the yeor ended 31 August 2023. The dire¢t¢r8 aCkn￿ledge iheir resp￿t￿ltIeS for COM￿ ith the reqwrements of lh& Cunpanles Act 20( wlth respect to accounting rejxrds arKI tha of finwKla The members have not required the ctMTrp￿ to 01rta￿ an auifjl of ils fiw)dal sla18m￿lS for the y In question accor(1￿ce with sec1K￿ 476. Th8$6 financial sta16ments havo been wq)¥ed 01 with the woiA8lons ¥ll¢able to ¢(rfnpanlgs $ubEeL to lh¢ small companles r¢glme. Th ncial slalements vme awov&J by the bwtee5 on .... . Mr A D H Pearson Company r8gistraJm wnber 7150417 (E￿ 8nd V￿e$)

RED BALLOON LEARNER CENTRE READING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2023 2023 2022 C*sh Ilow8 from op•r•llng a¢ll¥ltles cash from opwations 17 3,638 82.612 Invo•Ung actlvftlos Pur¢ha88 of tgnglbl8 fixed as5et8 Invostm￿￿ incc4ng recohféd (4,8481 2,673 (8288) 160 Net caBh us•d In Inv•8Ung a¢tlvitl•8 175) (8.1281 Net¢ash In flnanclng A¢tMtI•s Not Ihcr•as& In cash ènd Cash equl¥alènt8 1,463 54,484 Cash ca6h eq￿lIentS at belmlng ofyear 410,103 355.619 Cash and Gash •qulvalont• at end olyoor 411,566 410,103

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEIIEKrs FOR THE YEAR ENDED 31 AUGUST 2023 Ac¢ountlng polcl•• Ch•rlty InfomMtIoR Red Balloon LeThr Certh Readlry 15 a rost8red th8ry ¥ 0)Mp￿ Ikralod by wKorporatgd In EnLI8nd and V1•8. regtwfjd is 220 lfjngs Road. RethNJ. RG14JJ. 1.1 Ac¢ountlng ¢onTthrtlon Tho Ilnanc￿l statomerts havo b•8n m8rod In a￿oI￿Ce ￿ Iha ctsrws Igovffinlng documentl. tho Ccmp8nies Act 201K. FRS 102 Yhe Finanoal Rewtirs SIW￿ard appli¢abb In thg UK and Republic of Irel￿ fFRS 1021 aNJ th? Chwtsos SORP 'A(w)tlr4 and Rwrfng by CharH￿¥.. Statement of ReK0mMend￿ Practlca 4JKlkabl8 to prryarkng thglr arKount8 ￿ aQwrd￿cO with th¢ FIn￿da1 Reportkng StsTrJaTd appli¢)le in the UK arvj of Ird•ncl (FRS 11r2r I￿Ve 1 Januwy 20191. Tho d)artty1s o Pubkc Banefit Ent6ty 89 d￿ned by FRS 11r2. The ffianc￿l ¥tatements arè prep8r&l in #wlng, is th• knndiLwI CUFTWry of th• Monetsry amounts In th￿ finandal at8ments we roLxwJ8d to the ne¥•81 L The statsnents have been rnst c[m￿￿101L Tho pol(s adopted we set (xrt belrM7. 12 con¢•m At the time of aF￿￿n9 Ihe TrwKlal trust￿ Iw6 & rèascthbb ayp￿￿On that the charfty hos •J8quat8 rogources to Cr￿11￿6 in opèrion81 ex1st￿¢• for the I(￿08¢eatIe firture. Iru8leo8 Continue to adopt the govw ￿nCern l￿'S of accou)tiNJ kn preparlny the finapLi81 slalwnorls. la Charltabl• funds Unre8lrlctd fund$ ar¢ av&lat4e O8tteliM ol In￿88$ In fthgronce ol Ihoir charftat49 obiethe3. R•slrict8d fvrKls arè subjact to ¢￿K￿k)n5 ty a8 to th8y may b& us•￿ Thè 1.4 Inci>m• All irbcome r8sources are •Kl￿J¥d in the S18twnent of F￿￿ncra1 Athilie8 th the tharity gnti118d to, tsufficienty certain lo recth. the InC￿me and tha arrK>unt ￿ b8 w8nttfiad wAh roasonabS0 accuracy. Th? ftlh)whvJ wIl￿e$ appty to pwtwlar L¥tewi68 ofincAXn . vol￿tary I￿)me is roceivwj by way of gant6. ¢knatkJns 19 iTrJu(1gd In vthen receivable. rdates to 8ludenl fees V•ltrJ) rel to 1.$ EXp￿dItUrn ExpeThJiture 1$ ¢)nco th•re is a Segal w c(mstnth obligation to tr￿fer eccfflomic b￿ar￿ to a third party, Il 1$ prrthtle that 8 transfèr of•rA￿Mie be roqwfjd in 8ment, and amount of thè Obliga￿(￿ be measur￿1 relabty. Expendllwo 1$ cl8$9ifi8d by lwity. Th6 tcth of 8re mad• ￿ of thg t(I81 of drett costs and Shared co818, Indudlng $wp￿t costs invofved kn undertakng ￿11¥y. Dlrec* costs attn"l)utable lo a slngte actNlly are allt¢al8d directty tr) that acllvity. Shared costs which ¢ontrbute to rnor8 than one acbvlly and support costs are Trjt attrib￿￿10 to a sinsqe activtty 4¥•Jknn8d betr￿en thos6 acUviti&s on a basis n4slent wjth the u8é cl res0w￿. stsff co¥ts we auocated on the ba&"8 ol ￿me and depreciaknn chw are alk>cated on tho dth¢ asset's use. arby VAT that ￿ntst bè recovered.

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2023 A¢¢ountlNJ polklos (Contlnuod 1.6 Trnglble fixed asg•18 Tangible fi￿d a$8ets initialy Méas￿ at (xxt •xl subwwuy measur&J at Cost or v&lJaUon, net of dew8daiion arKI any Impalmxnt10$506. Expendliure on fixed as￿18 Is orty Caw￿.90￿ li oxreeds £1.IJOO and has an •xp8Ct8d us6fiJl life grèatsr than one yew. Dwodallon18 recogn16ad so a8 to write off ca or vaW1￿ of oss less tsr resldual valLm over th8lr U80ftI16vg$ on thg folltrthj ba6e8'. Fithts6 fitUng8 Compirters Mottr vehlde8 3 years 8tr¥￿ht Ilno 5 years 6tr81ght li Tho galn or h)$8 arithg on the tli8posal c¢ an a88d dotemi￿Ad as Ihg dfvpnce beNvèan thè sale proe•ed$ and th¢ va￿6 of the assot, WNI is recognisod In th8 slatemenl of finanoal 8Ctiwties. 1.7 Impalmwnl o111x￿ 08sots At èach roportlng data. Ihe chwity rth?￿ the wn(xmts of 118 I8￿￿ble a888ts to detemilne OtheT there IE any Indicalion Ihat Ihose assets havo suffered an ImpaSmwnt kjss. If any 8uch ￿diCation exists, the rocoverablB &nount ol asset 1$ gsknated ￿ ord¥ io d￿t￿ine th8 èxl8Tht of the impaim78nt loss (if any). 1.8 Cash and cash Cash at bank and in hand irKlud&s cash tssh heby at bar Curr￿tt accounts short lemi higdy liquld Invastmenls held on depO￿t 1.9 Fln•nclal Instruments Thg ¢harty onty has rm￿81 assels finandal talxlib.es of 8 thèt quolfy as bssic finandal inslTumen1s. B8sOc financial instruments art h¥￿81￿ rec(¥Jni5od at transaclions value 6ub8equenlly m88sured at thelr $8tMemertvdu8. 1.10 LoaS•S Operat4ng10ose$ are Yecoy168d owthe olTAI1 the lease fals on a str8lghl linè b8818. 1.11 Ponslon S¢hons Empknye85 of the Charfty are a￿n]etic0ty hto a d8ffied eon1rib￿OTr sc￿Me unless they have exerrAsed dght to opt ￿1. The chwity ¢x5ntrltsJb￿ Is Trslfflcted to Ihe ￿nITIbUtIonS thsclosed in noto 8. 1.12 D•btorn 1.13 Credltors CrerJtor8 and provislons are rectyJr¥sed as SO￿ as tlwe is a legd or WnStru￿1￿ ￿rig8￿ c•nM￿knng ¢harity to that eyndlwe. tt 1$ w0bb￿ that 68iU8mwtt will be r•]UiT•d aThJ Ihe arnounl of th8 01)Ilg811on cab be me•sur•d reliat4y. io-

RED BALLOON LEARNER CEKfRE READING NOTES TO TrIE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST2023 and l•qaGI•s Tot•1 R¢strfded funds fvnds 2023 2023 2023 2022 1,434 6.128 InGom• Irom Inv•8lrn•nts Unr•stthd Unv••trlct•d nd* fvnd• 2023 2022 Int￿$1 focei¥&4e 2.673 Chafftable xdvltl•s Charftabl• Gharttab Actlvltles ActfvRI48 2023 2Q22 Stud￿¢ fe 717,203 671.757 11

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEMENTS {Co￿riNUED) FOR THE YEAR ENDED 31 AUGUST2023 Charftsbl• acll¥ltlo5 Charltsbh Charlt*blo Actlvltltrs Actl¥ltl¢$ 2023 21122 515.002 10.401 4.139 42,1A4 4,723 7,813 8,170 2,390 5.975 8,000 9.845 27.516 5.424 23.513 2.529 4.208 740 439.916 8.760 2.949 Dopreriation arKI lrnpaThent Travel and gub$i6ter student operating cost8 Réd Balloon of tha dr co8ts ?r teaching r88our￿8 Accommc¥J8tN)n, food ￿ deankng COMn￿nicatIon In8urance Red Baloon EducallOnaTr￿t ￿P￿t faes con$￿abl8S Rent and ralos Trolnlng and reuulbn•nt Repairs and m8Jnton8nc4 Offlce eqWn6rt Ukn-lilies Sundry owabwj wr￿lu[g Othor ¢hartlat48 8xwdittre 5,405 8,191 6,801 1.052 8.000 10.048 27,598 6,￿7 29,170 3,420 6,496 883 li 1.547 685.C61 607,433 Shar8 of governan￿ Go8ts (seo nrte 61 31.463 23.136 716.524 630.589 Anatysls by fund Unrestrfcted fv￿ls Re8lrictod fvnds 708,002 7.922 624,055 6,514 716.524 630,569 12-

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEIAENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Supportcosts 21)23 2W22 IndyrKlent ex)inor8 fea Profe￿10n&1 ¥er¥ice8 835 22,301 ,503 31.403 23.130 31.463 23,136 No members ol ts 800rd ofTru8tee8 èAKI r￿ed any remuneratlon th8 year or prlor year. ExpM8es cl É32912022. nli) rninX￿Sed. relalw¥J totravel arKI o)st No InJ8te6 or ¢Xher person rled to ts chwly Iws ￿ p9rSry￿ any &Jtrtratt or transathn entered Into by thè d￿ng yew cw priry YE¥. Empknyrts Tho avewe monthly clemthe86 thg yw ¥rds: 2023 2022 Numbèr 21 21 Emplwent costs 2022 Wages and 8alarle8 Soual Secunty cost8 other pgn&M costs 471.579 30,815 10,676 401,316 25,782 513.070 434.898 There were ￿ ryloyees whose ramwati￿ was Thye £60.000. Remunerallon of kay man•g•rnnt pevsonnel Th8 key manapment of the chaiity c(ryYAe thg trus18￿, ts Head of C and Iwo OepLty Flead& The tow 6mph)ym& b￿rts of thg kny p¥￿A81 rl th& Tru81 was £125,78012022 . £101.404) 13-

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2023 No lelxlty to UK co￿10￿ tax as fv compwvi W L**itth ataiu8. 10 Tanglblo fix￿ a89¢18 v•hl¢lo1 C¢st At 1 Septemb9r 2022 AddWon$ 1,752 17,1 20,400 39.278 4,848 At 31 August 2023 17.126 20,400 44,126 Oeprg¢latloft and Impalmient Al 1 Septernbor 2022 Deprwiatron dwgèd In the y 6.145 5,667 6,800 4.080 13.133 10.401 654 Ai 31 August 2￿23 11,812 10.880 23.534 Carrylng amow At 31 August 2023 5.758 5.314 9.520 20.592 At 31 AugL￿1 2022 10.981 13.800 26.145 11 Dèbto 2023 2022 Amounts falllng du• wlthth on• yo•r. 3.594 3,796 12 Credltorn: am¢>unts lalllng due Yththlh on• y•w 2023 2022 oth8r taxaltcn and srthl see￿Ity Trade credttors other credito Accruals And defeffed in¢om 8.693 6.881 2.095 2.￿3 6.069 19,057 1.519 2.735 20,302 29.380 14-

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 13 RMtrktod funds 8ublert to spoolfic ￿dI￿on8 by donors asto may bg used. Alov•Trwnt In lund• Mov•NK•nt In fvTrd• 1 SWI￿•1 •xp•nthd 18•pt•nb•r •xp•ndod J1 Auuut 2023 Bur8Wy Dark Room mu￿¢ Thwapy Sludont Thora Bulkfing work ComM￿ty G8rden 3D Printsr SALT Sped81 Events Sèymour Tnjsl Sfflsory Ckuj 21.WX] 134 21.fy)0 134 {3,8671 17.733 134 107 (2241 (2.8581 {2991 {1,7301 4,588 1.730 308 308 1797) (388> 12,2491 $71 571 676 1.891 14 (33> {858) IT￿) 4.698 2,749 IWJ) 637 30.￿1 6.128 16.514} 29.675 17.9221 22.739 . Bwwy. FurKl$ lo ccffitriknrte to a Bursary ftr a studontto altgnd Rsd Bdloon Readry. Dark R<￿ . Funds to dev8lc¢) a photograth dalk room at R•J Baloon R¢•dlng. mU￿¢Ther￿Py- Funds to cover the cost of g mux therapist . s￿dent Therapy . F￿d8 to wovide tIwLth provi8w$ lo ow st￿nts. for exanwle wAne or nine Ihwapy. . Buihjing work - Fund8 to •nhwi to St￿ts Mlh th& I￿$t tearnlTh3 and therapeLrtIG envwonmort. . Communlty- Funds to 8nat4e the rocruitment ofn Outreath Vl)rker. . MY￿bUS- Grant fuThYlng to purthage a velwde for st4K1￿￿ trps and visit Gatden- Granl fundlng to ert￿nCe the OLrtdoor areas ol lh& Centre for sludenls to enjoy. 3D Prlnler- Person81 donati￿ to pur¢ase a 3D prinkn to 8LPPOrt laachkng and leaming. . SALT & SeymoLW TruBt- Funds to support a I￿9m￿nted programme of speech and laroua . Spead Events. Funds rd ts) ¢)xtirb￿e tthYds a tr¥> ￿ 4XXtirYJ ev8nL . Sfjymour Trust Sen80ry Crcurt . Fl￿￿¥ to ￿eate m￿emOnt ststi¢M lo provlde 8en80ry Irwl and promote SeIl-règ￿a1lon In yOLry pe. 1s-

RED BALLOON LEARNER CENTRE READING NOTES TO THE FINANCIAL STATEhlENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 14 Doslgnatsd funds The umstrkted of lh8 of donadon8 8rMI tyants vthlch aro not Subj￿ to spedfic cond1v￿$ ty thncrt and gors as to may ￿ usgd. These Ind de8ignated fvrtds whith been set agdo Lxrt ofunrostrided fimds by Ihe trusts8s lor spedfic purpos95. ljovomont ITh fvnds Bal•ne• qt l S•ptsmb•r T•WW¢M •XPgfMW t •xwNl•d 31 Auwtht 2022 2023 pan8k 178.560 {10,3n) 168.187 {1.854) 1e6,533 178.580 (10.373) 168.187 (1.8541 166,533 . Expandon. Funds to 8UPPQrtth8 of• s¢¢￿1 cenlrn in the Roathng aroa. 16 Events aftol th• roporting dats Ourlng the year the truste&s wgro in negollthns for a ￿trI lease agrè8m•nt was slgntrd just aftgr the yoar end date on 28 SeptnJer 2023. The lew runs f¢X a temi of 7 years frorn 1 September 2023 10 31 August 2030. with A break date of 1 Sepknber 2028. The ccthnkni8nl up to this br8ak daLW date 18 £180.000. 16 Rtlat•d party trans•¢tk•n$ The members of Comp8ry comts th8 trustees 8nd Red 8athx>n Ed[￿alIc￿￿1 Trust (company Nmber 053853411. of its consolidated ac¢ounts. whth Company. are av8Jllo from its registsred addrw LrAJg8. 37 Stre< K41t0￿ Camtsty, E(nd. C824 60F. 17 Ga•h genw4tsd fyom operatlons 2Q23 2022 Swplus fcthe year 4.788 47.476 Adjustments lor. Inveslmenl irKomg fgcognised In 8laiwMrt of finarKial ￿114￿1￿8 Depr8ciation and Impalmlert oftsNiblo as80ts 12,673) 10,401 11601 8,760 Movemerts in capit&" Deugase in dabt (Decrease) ￿ tte¢ltors 202 19,0781 174,071 1167.5351 CaEh ynwat•d from op•r•Oon• 3.638 82,612 16-