Company regi5tratlon number 07577822 (England and Wales)
Charfty reglstratlon nUm￿r 1142325 (England and Wales)
Bowdon Preparatory School
Annual report and financial statements
For the year ended 31 August 2025

Bowdon Preparatory School
Legal and administrative information
Trustees
Mts l Duschenes
Dr H Zhao
Dr N fighe
Mr G Lines
Mr N Edwards
Mrs A Stewart
Ms E Hussaln
Ms R Murphy
Mrs M Kawasaki
Dr X Wang
Mrs C Commèrmond
Mr R Willey
Dr M Sumra
Mrs J Bacorb
Mr G Hemming
(Resigned 16 July 20251
(Resigned 11 January 2026)
(Resigned 4 March 20261
(Resl9ned 4 March 2026)
(Appolnted IS Ortober 2024)
(Appointed 29 October 2D24)
(Appointed l January 2025)
(Resigned 10 November 2024)
Secretary
Ms K J Pheasant
Charity number
1142325
Company number
07577822
Registered office
Bowdon Prepardtory School
Ashley Road
Altrincham
Cheshire
WA14 2LT
Audltor
DJH Audit Limited
Bridge House
Ashley Road
Hale
Altrincham
WA14 2UT

Bowdon Preparatory School
Contents
Page
Trustees, report
statement of trustees, responsibilities
Independent aUdit0￿S report
10-12
Statement of financial activitles
13
Balance sheet
14
Statement of cash flclws
15
Note5 to the finan¢i)15tatéments
16-27

Bowdon Preparatory School
Trustees. report (including dlrectors. report)
For the year ended 31 August 2025
The Iru5tees present their annual repgrt and ftnancial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I
to the firiancial statements and comply with the charity's governing document, the Companies Act 2006
and 'Accounting and Reporting by Charities: Statement of Recommended practi￿ applicable to charities
preparing their accounts in actordance with the Financial Reporting Standard applicable in the UK and
Republit of Ireland {FRS 102). leffettlve l January 2019}.
Reference and admlnlstrative Information
Reference and administrative details are shown in the schedule of company Information on the first page
of the flnart¢ial statements.
The trustees
The trustees who Served the company during the year were as follow5.'
Mrs J Duschenes {Resigned 16 July 20251
Dr H Zhao
Dr N Tighe IResigned 11 January 2026)
Mr G Lines
Mr N Edwards
Mrs A Stewart
Ms E Hussaln
Ms R Murphy
Mrs M Kawasaki (Reslgned 4 March 2026)
Dr X W4ng (Resigned 4 March 2026)
Mrs C Commarmond
Mr G Hemming (Fiesigned 10 November 2024)
Mr R Wllley (Appointed 16 Ortober 2024)
Dr M Sumra (Appointed 29 October 2024)
J Bacon (Appolnted l January 2025)
Structurey governan￿ and mana9ement
The ￿VernO￿, who are al￿ the charity trustees, are responsible for the overall mana9ernent and cDntrol
of Bowdon Preparatory School and meet in full at least three times a year. The work of implementing most
OF their policies is carried out by the Headteacher, and the Senlor Leadership Team. The Businegs
Committee, which also meets at least three times a year. work5 under the chairmanship of a Governor
èppointed by the Btsard. The Bowdon Preparatory School Bursar is responsible for coordinatlng the work ¢f
the Governors and their Committees.
Oryanisational management
The Trustees determined the general pollry of thè School. The day-to-day runnlng of the School was
delegated to Mrs Makepeace-Taylor, as Hèadteacher, supported by senior educational Staff. Mrs Makepea￿-
Taylor undertook the key leadership role, overseelng educational, pastoral and admSnlstrattve functions.
The day-to-day admini51ration of the School was undèrtaken within the policies and prO￿dureS approved
by the Trustees. Mrs Makepece-Tèylor attended all Trustees, meetings and oversaw the recrultment of all
education and other staff.
Risk management
The Trustees were collectively responsible fvr overseeing the risks faced by the School. Detalled
conslderations of risk were consldered by sub-groups of the Trustees and day-to-day operatlons wÈre
delegated to appropriate staff at thÈ School. Risks were identified and assessed and controls were
established throughout the year, and steps We￿ tsken to mitlgate risks, Indudin9 Insu￿￿￿ cover where
appropriate.
Risks were managed under the headlngs of..
lal Health & Safety, Safeguardinglchild proteth.on
Ibl Property/8uildlngs
Ic) Educationmeaching
Idl Financial Sustainablllty GovÈmance & Management

Bowdon Preparatory School
Trustees, report (Includlng directors. report) (continued)
For the year ended 31 August 2025
e) Human Resources/Employment.
Through the risk management prO￿SSeS, the Trustees were satisfied that the major risks identified had
been adequately mitigated where necessary. It was recognised that systems can only provide rea5Dnable
but r)ot absolute aSsu[an￿ that major risks had been adequately managed. The key controls Include
formal agendas for boar(I meetings. minutes OF all meetings and follow-up action points, and formal
wrltten policies.
TrustÈÉ recruitment and trainin9
Trustees were appolnted at the full Twstees. meetings by the existing Trustee5.
The Board of Trustees required breadth depth of experience to carry out its dutie5 effectively and
efficlently. When ￿c￿jItln9 new Trustee5, a5 well as appropriate skills and exper4ence, the Trustees sought
people with a hlgh commltment to the School's ethos. The Trustee5 are looking for addltlonal Offl￿rS to
add to the skllls of the existing board and provide for continuity. and are likely to seek to make furthèr
appointments In the coming school year.
Group structure and relatlonshlp$
On 13 March 2026, the school announced that It would be joining the charitsble Repton Family of Schools
on I September 2026. The BoTrwdon Prep Board recognised that many standalone UK p￿p schoo15 have
beèn experienclng challenges in recent years, and it is a testament to the leadership and govcrnance of
Bowdon Prep that the School is in the strong p051tion that It is. Wlth a real depth and breadth of expertise
in both academlc dellvery, and school marketing and admissions, the Repton team will help to consolidate
and strengthen the Bowdon Prep flnances even fvrther and. in turn. secure the future of thls very special
place for many years tts Come.
The School's activltles and tradlng perforrnan￿ are induded in these accounts. The SchoDI has no
subsldlaries but benefits from the generosity of an active Parent Teacher Association (The 8PS Socletyl
whose support 15 greatly appreciated and acknowled9èd.
The School and Its community benefit great￿ from the work of the BPS S(Krety, through fvndraislng
events that flnance enrlchment activities and opportunltles for the pupils and also strengthen the School's
ethos through the famlly community events.
Our parents helped with many community projetts and fundraSsSng actlvities, such a5..
Runnlng a second-hand uniform shop
Organising Christmas discos for all year groups including fvnd-raising act￿ltIeS
Or9anising whole school Hallowe'èn parties and activities
Funding additional music & drnma travel
Fundithg Chri5trnas treat5
Fundirhg 3 Quidditch day for the Prep puplls
Funding a Viklng Workshop for Pre-p￿￿ pupils
Furbding a Sclence Day and Planetsrium for all puplls
Funding the Year 6 Leavers Party
Supplying Easter Eggs for all pupils
Supporting at B-Fest and Sports Ddy
Objectlves and activities
Our alms
The School operates under the ternis of the Memoran(lum and Artides of Association. The ObjÈttives of
the School, as defined In the Artlcles, a￿ the advan￿ment of education for the public beneflt at
Altrincham in Cheshire, through an indÉpendent preparatory school for girls and boys, in which puplls are
taught the dutie5 and doctrrnes Df Chrfstlanity. The Sthool is non-selectNe. Although the Objettives allow
for the education of boys, the school has historicalfy operated as a single-sex, girls only Setting. However,
the Trustees took the declsion In March 2026 to admlt boys from September 2026.

Bowdon Preparatory School
Trustees, report (Includlng dlrectors. report) (continued)
For the year ended 31 August 2025
Objèrtives and activitie5
Our aims {continued)
We aim, through the Lower School and Prep Departments. to provide an ex￿lIent educati)n to children
aged 3-11. We seek to enable the attalnment of the highest academic levels, through an academic
currlculum and attentive pastoral care, whilst promoting the physical, rnornl and social development of
puplls. Pupils are encouraged to benefit from the extra-ajrricular programme provlding opportunltles for
creatlvity and self-expan5ion. The move to a co-educational model will enable more chlldren to beneffit
frorn these aims.
Our obJÈttives
Our objective5 rellect the educational aims and the ethos of the School. With academic SUC￿55 comes
holce. We are ctsmmilted to producing well-bal4nced, rounded and confiderht individuals. The Trustees
have given ca￿f￿1 considerntlon to the Charity Cofflmission's general guidance on public benefit and in
particular to it5 supplementary publlc benefit guidan￿ on advancing education and on fee charglng.
Our key objectives for the year were..
To maximise pupils, intellectual growth and achlevements to secure effectlve tran51tion and future
success, in parttcular by
Maintalnlng the highest quality provision conslstently ensuring ex￿lIent standards of teaching and
Enhancing the well-belng of the whole school communlty
To ensure sustainablllty and develgpment of the school, in partittjlar by buildlng pupil r)umbers
learning
Our ethos, strategy and policies
Our ethos can be summed up as a school that enables each pupil to achieve their potentlal, identifying and
building on their areas of strength, be they academic. sporb"ng, artistic or other. Our vlslon is to empower
all pupils to believe in themselves, and to persevere and succeed in all that they do. All puplls are
encouraged to adopt the value5 of for all. commltment to eX￿llen￿ and working together.
The Company Is a registered charity that seeks to benefit the public through the pursuit of Its stated aims.
Pollc5es'.
Our School welcomes pupils from all backgrounds. Entrance intervlews and assessmerbts are
undertaken to satisfy ourselves and parents that potential puplls would benefit from the
educational offer and supportive envlronment that the School provides. An indlvSdual's economlc
status, ethnicity, ra￿. religion or dosabillty does not fom part of the assessment processes.
We are an equal-opportunity organisation and are cotnmitted to a worklng environment that is f￿e
from any form of discrimination on grounds of colour. race, ethniclty, religion, sex, sexual
orientation or disability.
Our school 15 committed to safeguarding and promoting the welfare of pupils and requires all staff
and volunteers to share th15 comrnitment. Parents are given regular feedback on their children's
social and academrc progress through pupil review meetings, regular parent5. evenings and wrltten
reports. In addition, our staff maintain informal Contatt with parents as required.
Our schDoI ig committed to ensurin9 that access to the education that we offer Is not restricted to
those who can afford our fees. The funds of the School need to be bullt up first, but several
bursaries have been made to relieve hardship where a pupil's education would be at risk owing to,
for example, business failure or redundancy. Irh a55essing means, we took into account a number
of factors, including family income, savings, assets and investments, and dependent relatives. The
School does not, however, have a capital endowment and we have to be careful to maintain a
balance between fee-paying parents, rnany of whom made considerable sacrlflces to pay fees, and
those who benefit from awards. The Bursary awards ranged from 20% to 100% remlsslon of fees.
Detalls of how to apply are included In Infomiation packs provided tD parents applylno to the
School. The success of our Bursary Scheme is explalned in Dur review of activities and
achievements below.
The school also offers discourhts where parents have more than one chlld at the School, whlch we
believe assists larger families. access to our school. To ensure that families with sons hre not
disadvantaged by choosSng single-5ex schools, we also ojrrently offer a sibling discount where
son5 attend Altrlncham Preparatory School fof Boys.

Bowdon Preparatory School
Trustees. report (includlng directors. report) (continued)
For the year ended 31 August 2025
We seèk to attract and retain high-callbre sL)ff- there is a contributory pension scheme avallable to
all staff, both teaching and non-teachin9. In additlon. a range of stsff benefits is offered includlng
life cover, a health cash plan and enhanced parental leave pay.
Rpview of activities and achievements lor the year
Revlew of actlvltles
Public benefit
Thè Governors estimate that the attendan￿ of 281 pupils at the SchiM)I savÈd the publlc approximately
£2.05 mllllon based on an average cost per maintained school place of £7.920 per annum.
Bursariès/fJmily support
Bursaries have been provided durlng the year
Three mornlng clubs are available - namely Wake up Shake up, Workout and Story Tlme
Afterschool club Is offered, alDng with at least two artivity clubs each nlght
attendance at the
clubs a￿ high
Late pick-up provlsion at no charge
Staff training to support vulnerable families
Wellbeing provision for puplls
Holiday Club wa5 Offered for all half-term and full holidays for puplls and non-pupils aged 3-11
Résidentials:
Year 3 - 1 night at Tattenhall Outdoor Centre
Year 4 - 1 night at Tattenhall Outdoor Centre
Year 5 - 2 nlghts at Condover Hall
Year 6 - 4 nights at The Outward Bound Trust, Ullswater
Extra-currlcular local involvement
Fundraising - The school supported the following charities-
In house:
Save the Children - £345
ChlldrÈn in Need - £579
British Leglon Poppy Appeal - £429
Sports Rellef - E7514
CommuThlty Llnks..
Trafford South Food Bank - donation of harvest food
Lltter pick by Year 3 In the local a￿a
Year 5 Street performance of shakespea￿ monologues In Altrincham
Year 6 vlslts to Springbank Retirement Home - Chrtstmag Carols
Career support and profésslonal development
Support fcTrr seven stsff members to aC￿sS senior leader. teacher, TEFL and TA tralning {fundlng and
mentoring)
Faeilities
Rental of the 5choDI by Stagecoath Perforrning Art5 School, Diddikicks and Dance Yourself Ftt
Achlevements for the year
PastQTal care
Pastoral support remains at the heart of all we do. We belleve that happy chlldren will learn well. As a
result, we continued to take the following action:
CPD devoted to pupil mental health and well-being and adaptive teaching to support pupils with
neurodivewence or speech and langu3ge needs.
Stsff received tralnlng In supporting pupils with Mental Heolth problems
Identified how many potential pupils needed 5UPPOrt and how much

Bowdon Preparatory School
Trustees. report {Includlng dlrectors. report) (continued)
For the year ended 31 August 2025
Achievements for the year (Continued)
Pastoral Thire (continued)
Promoted SEMH, mlndfulness and restorative prattl￿ wlthirb the classroom
Improved the provi5i9n of information for parents so they could seek supportA guldance and advice
f they had concerns about their children, Irkcludlng weekly irtformation events
lrt¢orporated wellbeing into weekly d4ssla55embty sessions
Continued to develop pupil voice and pupil leadership.
Contlnue to monitor CPOMS system to support ￿cordIng and monltoring of safeguardlng concerns
and pa5tornl issues
Have a named SAC- School Attendan￿ Chavnpion, on SLT- monltor trends and impact of latel
absent puplls
Restoratlve practtce tralnlng of all teaching and pupll support 5t4ff
Staff tralning and development to support puplls with SEND.. focus on Quallty-Flrst, adaptlve,
fflultl-sensory teachin9 for all
Focus on use of ICT in all classmoms
FOCLFS on safety and safeguarding edUCat￿Th
This year, we also appointed a -Wellbeirbg Lead- to support both pupils and staff, who continues to improve
our pastoral provision for all.
Teaching and learnlng
In 5ummary'.
Positive rectsgnition during ISI inspectlon of progression, breadth and balance within the
Eurriculuwn acr055 the whole school
ttle Wandle phonics and reading scheme, and catch-up resources, fvlly embedded throughout
Lower School
Llitle Wandle 'rapid catch-up, offered to those girls needlng support with eadler wding or phonlc
skllls In Y3, further enhancing transition across stages of learning
All Year 5-6 puplls are placed in ability-apprppriate lessons for English and math5, thls is monltored
nd enables movement for challenge or sUPPOrt
Durlng term 2 and 3, Year 5 pupi15 will be offered four befO￿-s¢hOOl sessions per week, In focused
teachlng groups, to sharpen skills and support developttherht of comprehenslon, verbal reosoning
general moths, and non-verbal reasonlng In p￿paration for Il+ examinations.
Durin9 term 2 and 3, Year 5 puplls wlll be offered four before-school se55ions per week, In focused
teaching groups, to sharpen skills and support development of comprehension, verbal reasoningi
general maths, and non-verb41 reasoning in preparation for li+ examinations.
Y6 pupils are offered iwo sesslons per week. in Autumn term, to prepare for independent school
exarninations ir) January
Following whole school CPD Adaptive Teaching, there has beon a strong focus on raising
expectatlons, identifying pupil misconceptions, supporting through use of scaffolding and concrete
apparatus, and challenging through appropriate questioning. This helps pupils build confiderhce in
their own abilitie5, sÈlf-as5ess, and develop resilience, ensuring optimum progress for all the pupils
Reading recovery continues where necessary, to aid decoding developmertt and comprehension
from YI-6, and Y3-6 recelved high-ouality 5peoalist teaching session5 in the Ilbraryi where
discussion of a wlde range of ovÈts improved higher-level wding skills further and ald dlscusslon
of a variety of real-life S￿nariO5.
Year 5 pupils continue to use'Reading Plus. throughout the year and sFw)w slgnlficant improvement
in fluencyi speed and vocabulary acouisition. They show an ability tcj read a range of styles Ctf
questions, using inference, in line with Y7-8 expectations.
Monitor impatt and use of Al resources (Century Tech and Reading Plu51 and additional digltal
learning resour￿ in See-saw to support leamin9. particularly English and maths, across the
school
Upgrade to Wi-fi network in place and roll out of pupil devitss from K-Y6- monitor Ifnpact t
incrèase IT access
Homewod( opportunities at Actlvated support by DIH, offeriThJ teaching sUPPOrt and ensurlng
effective homework hablts

Bowdon Preparatory School
Trustees. report (including directors. report) (contlnued)
For the year ended 31 August 2025
Téachlng and l•arning (continuod)
Cc¢ntinued opportunitie5 for additional learning through visitors, experienw and off-51te learning
opportunities
Success and athievements
We were very proud of the girls. academic achievements during the year, in partiujlar:
Attainment of Year 6 leavers.. 83Wo in top 25% and 15% in top 2% of all pupils nationally
9611/0 of Year 6 leavers recelving offers at selertlve senior schools (grammar and independent)
In the UKMT Junior Maths Challenge malnly almed at Year 7$ & 8s, out of 54 Year 6 entrles, we
achiÈvÈd 5 Gold, 9 Sifver and 10 Bronze certiricates. Of the glds who achieved Gold certlflcates,
two girfs also qualified For the next round. the Kangaroo Challenge. They both qualified for Bronze
certlftcates In thls more challenglng round, whlch was a tremendous achievement.
As well as its academic excellen￿. the school is proud of its record in encouraging its pupils to get
Involved in the wider opportunities and to aim high. These artivities Ore numerous and extensive. Soine of
the hlghlights were..
ISA Ull Regional Netball Runners Up - 8th consecutlve year quallfylng for the ISA Natlonals
ISA Ull National Netball Champions - 3rd time in 4 years
National Mixed Lacrosse Bronze Medalists - only all gidg tèam in the COmpe￿tIon
Greater Manchester Mlxed Lacrns5e ChamplDns
U9 ènd Ull ISA North cross countsy Indlvldual champlons
4 athletes at ISA National Athletics - 3 silvers
Altrincham & District Cr05s Country Champions - 2nd year In a row
Trafford Y415 Swimming Champions
Trafford Sports Ha51 Athletlcs ChampKJns with Altrincham Prep - 3rd year In a row
Manchester
ISA U9 Bee North Netball Charnpion5
School Games Platinum Award - 3rd consecutive year ￿te[vIng thls award
LAMDA - Year 3 to Year 6.. 54 distinction5
Mini B-Fest and B-Fest providing an opportunlty for all pupi15 to perfomi to an audience
Year 3 waxworks
Early Years and P￿-Prep Nativity and Christmas performar
Year 3 & 4 Spring performance of'mystery at Magpie Manorf- 2 In s¢hool performances
Year 5 & S production of 'Matilda the Musical JR. at Sale Waterside Theatre
I matlnee and 2
evenlng perfom)ances
Whole school mOdern-fo￿lgn language day
Whole school equality, diversity and inclusion day
8th in Greater
Pupil numbers and fees
Our educational artivities were carrieil put through our Early Years, Pre-Prep and Prep departments. The
average number of pupils at the School during the year was as follows:
2025
2024
Pre-PreparatD
Pre
arato
55
252
241
281
307
Our fee Increase In September 2025 was 2%.

Bowdon Preparatory School
Trustees. report (including directors. report) (contlnued)
For the year ended 31 August 2025
Publlc beneflt
In setting its aims, the Governors have Ca￿￿1[Y Considered and complied with the duty In settion 4 of the
Charities Act 2011 to have due regard to the Charity Commlssion's publlshed generdl guidan￿ on public
benefit and, in particular, to the guldance on the advancement of educatiDn and fee charging. The School
fulflls Its public benefit ￿qUirement In various ways* including-
(al Bursarles
the School operated bUrsa￿eS for five chlldren ranging from 20% to IOOVO for pupils who
would otherwise be unable to take up a place. There Is no current bursary fund and the bursarles need to
be pald out of the income achieved ft>r the year. The School must balance the awardlng of bur54rles
against thè long-tem sustainability of the School in generdl. Where possible, the School will award
bur5arie5 in cases of hardship and especially to children who will benefit and flourlsh from the envlronment
the School has to tsffÈr. Bursanes are offered only to existlng pupils and that forms part of the bursarles
PL>Iicy.
Ib) Facilities All the external school club provider5 are allowed to use the school facllltles free of charge.
In addition, the school ￿nts out part5 of the premise5 Out of hours to local community organisations.
(c) Volunteers and parents and grandparents of pupils helped with varfous a¢tivitle5 at the School and the
Governors would like to express their grdbtude for the continuing and valuable support.
Flnancial revlew
l. Operating perf0rrnan￿ overvlew
the School reported a deficit of E144,055 after a £33,768
contribution to the bursary fund. The School has no current debt, and maintains strong cash reserves.
2. Numbers
the School. like other preparatory schoo15. fa￿ conslderable Pressu￿ roll number5,
owlng tD the competitlve environment, general dovdnwar(I trend in demographlc numbers, imposition of
VAT on tuition fees and the continuing cost of Itving cri515. The Governors are nDt complacent about the
need to carefully mtsnitor cash flow and expenditure in thls environment. As a result, the School has taken
the decision to admit boys from the start of the academlc year 2026127 to in(Tease the pupll Intake and
Improve its resilience to future challenges.
3. Income total fee income of £2,716,83B has been achieved thls year.
4. Expenditure
whllst there have been a number of material increases in expendlture thls year, the
careful control of expenditure has meant that overall resour￿ expended increased by just utbder 6Wo. The
average number of staff decreased from 81 to 79, whilst total stsff ¢05ts rose by 9% to E2.49m. We
remain focused on keeplng c05ts under tight control and in line wlth budget proJectlons.
5. ReseNes policy - the School has invested in upgradlng fits buildings and facilities, and the Governors
have built up a capital fund for use should parts of the building fall and to cover major malntenance. Thls
requirement is being carefully balanceil with the more immediate educational needs of the school.
6. Investment policy and objectives
the Memorandum and Articles of Association authorlse the
Governor5 to rnake and hold investments and to operate an overdraft facility and tske loans. At pffjsenr,
the Governors have not needed to run an overdraft or take out any such loan. At present, the Governors
consider they have sufficient cash resetves for emeryency reqU1￿Ments.

Bowdon Preparatory School
Trustees. report (including directors. report) (continued)
For the year ended 31 August 2025
Plans for future perlods
Futtjre plans the School'5 current ftnandal and premises plans continue to be ￿vieWed by the Governors.
The key objectlves for the coming year are to:
Further develop our ICT strategy to develop pupll and staff understanding of positive and negatlve
Impacts of A.I.
Continue to develop adaptlve tead)Ing. to enhantr stretch and challenge withln Tèaching and
Learnlng
Maintain increased awarene55 of well-being for pupils and all staff
Focus on outdoor learning to enhance wellbeing
Continue to devèlDP relatlcpnshlps with local nurseries
Maintain increased awareness of well-being for pupils and all stsff
Focus on outdoor learning to enhan￿ wellbeing
Continue to develop relationships wlth local nurseries
Audltor
Ln accordance wlth thè company's artlcles, a resolution proposlng that DJH Audit Llmited be ￿appoInted as
audltor of the company will be put at a General Meeting.
The trustee5' report was appmvèd by the Board of Trustees.
Ms E Hu5sain
Chalr of Trustees
Date: ....

Bowdon Preparatory School
statement of trustees, reponsibilitSes
For the year ended 31 August 2025
The trustees, who are also the directors of Bowdun Preparatory Sd)DoI for the purpose of COTnpany law,
ore responsible for preparing the Trustees, Report arbd the financial gtstements in accordance with
applicable law and United Klngdom Atcounting Standard5 (United Kingdom Generally A￿pted Accountlng
Practice).
Company law requires the trustees to p￿parÈ financial ststements for each financial year which give a
true and fair view of the state of affairs of the cha￿ty and of the incoming resctur￿S and appllcation of
resources, Includlng the income and expendlture. of the charitable company ft)r that year.
In preparlng these financlal statements. the trustees are reqUI￿d to..
select SLJltable accountlng policies and then apply them consistenuy;
ob5erye the methods and principles in the Charities SORP.
make judgements and estimates that are rea50nable and prudent.
state whether applicable UK Accounting Standards have been followed. subject to any material
departure5 disclosed and explalned In thè financial statements,. and
prepare the financial statements on the going Con￿rn basis unless It Is Inapproprlate to presume that
the charlty wlll continue In operation.
The trustees are responsible for keeping adequate accounting records that dlsclose wlth reasonable
accuracy at any tlme the financial position of the charity and enable them to ensure that the financial
statement5 comply with the Companies Act 2006. They are also responsible fDr safeguarding the a55et5 of
the charity and hence for taking reasonable steps for the preventlDn and detection of fraud and other
Irregularltles.
The trustees are responsible ft)r the maintenaft￿ and integrity of the charity and financial information
induded on the d)arity'S website. Legislation in the United Klngdom governing the preparatlon and
disseminatlgn of financial statements may differ from legislation in othèr jurisdiction5.
By order of the Board of Trustees
Ms E Hussain
Chair of Trustees
Date:
11/12.6......................

Bowdon Preparatory School
Independent auditor's report
To the trustees of Bowdon Preparatory School
Oplnlon
We have audlted the finanaal statements of Bowdon Preparatory School (the 'charity'l for the year ended
31 August 2025 which comprlse the statement OF financial ath"vities, the balan￿ sheet, the stateJnent of
cash flows and notes to the financial statements, Includlng slgnificant accounting pollcles. The flnancial
reportlng framework that ha5 been applied In thelr p￿paratiOn is applicable law and United Klngdom
Accountlng Standards, including Financial Reporbng Standard 102 The FInan￿al Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accountin9 Practlce).
In our oplnlon, the financial statements:
glve a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and Of
its incpming resour￿5 and applicatr.on of resources, for the year then ended,.
have been propedy prepared in accordan￿ with United Kingdom Generalty Accepted Accountlng
Practlce,. and
have been prepared in accordance with the reqvlrements of the Companles Art 2006.
Basis for oplnlon
We ¢ondutted our audlt In accordance with Intemationol Standards on Auditing (UK) {ISAs (UKI) and
appllcable law. Our responslbllitios under those standards ère further described In the Auditor's
respon&bilities for the audit of thé financAal statements settlon of our report. We are indèpèndent of the
charity In acWrd6n￿ with the ethical requlrements that are relevant to our audit of the financlal
statements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical
responsibllities In accordance with these ￿QUIreMents. We belseve that the audit evldence we have
obtained Is suffi"clent and appropriate to provide a basis for our oplnlon.
Concluslons relating to going concern
In auditing the financial ststements, we have concluded that the tr￿tee5. use of the going con￿￿ ba$15
of accounting in the preparation of the finandal statements is appropriate.
Based on the work we have performetf, we have not identified any material uncertainties ￿lating to Èvents
or conditions that, Indlvldually or collectNely, may cast significant doubt on the charlty's ability to contlnue
as a golng concem for a perrod of at least twelve months from when the flnantial statements are
authorlsed ftjr issue.
Our responslbllltles and thè responsibilitie5 of the trustees wlth respert to going concem ère described in
the relevant sections of thi5 report.
Other informat5on
The other information comprises the infomation induded in the annual report other than the financlal
statÈments and our auditorfs ￿pOrt thereon. The trustees a￿ responsible for the other informatlon
contained wlthln thè annual report. Our opinton on the financial statemènts does not cDver the othèr
informatlon and we do ntst express any form of assuran￿ condusion thereon. Our responsibility is to read
the other information and, in dolng so, consider whether the other inft)rmatlon is materially incon515tent
with the financlal statements or our knowledge obtained in the course of the audit. or otherwise appears to
be materially mlsstated. ff we identify such material inconsistenaes or apparent material misstatements,
we a￿ requi￿￿ to determine whether this gives rise to è material misstatement in the financial
statements themselves. If, based on the work we have perftTrrmed, we conclude that there Is a material
misstatement of this other Informatron. we are required to report that fact.
We have nothing to report in this regard.
io-

Bowdon Preparatory School
Independent auditor's report (contlnued)
To the trustees of Bowdon Preparatory School
Matters on whleh wè are required to report by exception
We have nothlng to report in respect of the following matters in ￿latIon to whith the Charitie5 (Accounts
and Reports) Regulations 2008 requires us to report to you if, in our opinion..
the infomatlon given in the flnancial ststewnents is inconsistent in any material respect wlth the
trustees, report,. or
sufficient accounting records have not been kept,. or
the financial statements are not in agreement with the accountlng records- or
we have not received all thè information and explanations we requlre for our audit.
Responsibiliti¢$ of trustees
As explained more fully in the statement of tNstees' re5ponsibilitie5, the trustees, who are a150 the
directors of the charity for the purpose of ¢ompany law, are responsible for the preparatlon of the financial
statements and for belng sat15fied that they give a true and fair view, and for sud) internal control as the
trustees determlne Is necessary to enable the preparatÈon of financial statements that are free from
material mi5Statement, whether due to fraud or error. In preparing the financial statements, the trustee5
are responsible for assessing the charity's ability to continue as a going CC*ncern, disdoslngl as applicable,
matters related to going con￿rn and using the going concem basls of accountlno unless the trustees
elther intend to liquidate the charitable ￿rnPany or tt) cease operatlons, or have no ￿aliStiC alternatlve
but to do so.
Auditor's respunsiblllties for th• audit of the financial $tatements
We have been appointed as auditor under settion 144 of the Charities Art 2011 and report in accordance
wlth the Art and relevant regulatlon5 made or having effert thereunder.
Our objectlves are to obtain reasonable assuran￿ about whether the financial statements as a whole are
free from material misstatement. whether due to fraud or error, and tts issue an auditorfs report that
includes our opinion. Reasonable a￿￿ran￿ is a high level of assurance but is not a guarantee that an
audlt conducted in accordance with ISAS (UK) will alway5 detect a material mlsstatement when it exlsts.
Mlsstatemènt5 can arlse frurrh fraud or error and are cor)5idered matsrial if, individually or in the
aggregatÈ, they could rea5Dnably be eJ¢pected to influence the economic deci5ion5 of user5 taken on the
basis of these flnanclal staternents.
Irregularities, includin9 fraud, are instsn￿5 of non-compliantr with laws and regu14tions. We deslgn
procedures in line with our responsibilities, ouuined above, to detect materfial misstatements in respect of
irregularities, induding fraud. Thè extent to which our pro￿ureS are capablè of detecting Irregularities,
includir)g frnud, is deiailed below.
Our approach to identifying and assessing the rfsks of fflatertal misstatement In respect OF irregularitles,
including fraud and non-compliance with laws and regulation5, was as follows=
the engagement partner en$U￿d that the engagement team collectivety had the approprlate
competen￿, capabllities and skills to identlfy or recognise non-complian￿ wlth appllcable laws
and regulatlons;
we identlfted the laws and regulations applicable to the company through discussions with trustee5
and other management, and from our P￿vIouS knowledge and experience of the client and
businesses in similar sectors,.
we assessed the extent of compliance wrth the laws and ￿gUlationS identified through making
enquiries of management and Inspecting any available legal correspDndence,' and
the audit team were in regular commurhication in relation to laws and regulatlons and potentlal
instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's financlal statements to material misstatement,
including obtalning arh understanding of how fraud might occur, by..
making enqulries of management a5 to where thèy considered there was Su￿pIlb11ltY to fraud,
their knowledge of actual, suspected and alleged fraud. and
consldering the iriternal controls in place to mitigate risks of fraud and non-compliance with laws
and regulation5.
li

Bowdon Preparatory School
Independent audltor's report (continued)
To the trustees of Bowdon Preparatory School
The extent to whlch our pr￿dureS are capable of detectlng I￿gularItIeS. includlng fvaud, 15 detalled
below.
To address the risk of fraud through managèment bias and overrtde of contrpls, we..
performed analytical prO￿d￿re5 to Identlfy any unusual or unexpected ￿latIonShips.
tested journal entries to identify unusual transattions-
assessed whether judgements and assumptions made in detemiining the accountlng estimate5
were indicative of potential bias
Investlgated the rationale behind significant or unusual transattions. and
pèrformed walkthrough tests on major transaction cycle5.
In response to the risk of I￿egUla￿tieS arbd n0n-compl1an￿ with law5 and regulations, we deslgned
prO￿d￿re$ which included, but were not Ilmlted to..
agreeing financial statement dlsclosures to undÈrlytng supportlng documentation,.
enquiring of management as to actual and potential litigatlon and claims;
reviewing legal and professional expenses for potential ongDiNJ litigation work. and
revlewlng correspondence with HMRC and other professional advisors.
There aff inhe￿rnt limitations in our audit procedures described above. The more removed that laws and
regulations are from financial trdnsaction5, the less likely It is thht we would become aware of non-
complian￿. Auditing standards also Ilmit the audit procedure5 required to Identify nor)-compl1an￿ wlth
laws and regulatlons to enqulry of the trustees and other management and the inspectlon of regulatory
and legal correspondence. If any. Material misstatemÈnts that arise due to fraud can be harder to detect
than those that arfse fmm Èrrtsr as they may Involve deliberate concealtnent or colluslon.
A further description of our responslb1l1￿es Is avallable on the Finandal Reporting Countil's webslte at..
httP5.'//www.frc.org.uklauditor5responsibilities. Thls description fomis part of our auditor's report.
Use of our report
Thls report Is made solely to the charity'5 trustees, as a body. in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken 50 that we might State to
the charity's trustees thosÈ matters we are required to state to them in on auditor's report and for no
other purposè. To the fullest extent perniltted by law, we do not arcept or assume responsibility to anyone
other than the charity and the tharfty's tnjstees as a body, for our audit work, for thig report, or for the
opinlons we have formed.
DfjH
Melanie Bailey (Stnior Statutory Audltor}
For and on behalf of DJH Audit Limited, Ststutory Auditor
Brldge House
Ashley Road
Hale
Altrincham
WA14 2LJT
Date..
12

Bowdon Preparatory School
Statement of financial activities
Including income and expenditure account
For the year ended 31 August 2025
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Notes
Xncomè from.
Chantable activities
Investments
3,2BO,677
50.729
3,606,764
40,766
Total Income
3,331,406
3,647,530
Expenditure on:
Charitable actlvities
3.475,461
3.275,856
Total expenditurè
3,475,461
3,275,856
Net 5ncome/(expenditure) and movement in funds
1144,055)
371,674
Reconcillation of funds:
Fund balances at I September 2024
2,961,539
2,589,865
Fund balancÈs at 31 August 2025
2.817.484
2.96L.539
The statement of ftnancial artivities includes all gain5 and losses recognised in the year. All income and
expenditure derlve from continuin9 athvities.
13-

Bowdon Preparatory School
Balance sheet
As at 31 August 2025
2025
2024
A5 Restaied
(Sea Note 131
Fixed assÈts
Tangible assets
li
1.942,505
1,881,122
Currant assets
Debtors
Investments
Cash at bank and In hand
Iz
974,036
749,184
loo,000
2.029.070
13
1,283,492
2.257.528
2,878,254
Crédltors: amounts falllDg due
wlthln on¢ year
14
11,382,549)
(1,787,577)
Net currant assets
874.979
1,090,677
Total assets less ¢urren¢ Ilabilities
2.817.484
2,971,799
Creditors: amounts falling due after
morè than on• year
15
110.2601
Net assets
2.817.484
2,96L,539
The funds of the charity
Unrestrlcteé fvnds
19
2.817.484
2,961,539
2,817,484
2,961.539
These financlal statements have been prepared in accordance with the provision5 Applicable to companle5
subject to the small companies regime.
The financlal statements were opprgved by the the trustees on .
behalf by..
..i.V.31.2.1....
and are Signed on their
M5 E Hussaln
Chair of Trustee5
14-

Bowdon Preparatory School
statement of cash flows
For the year ended 31 August 2025
2025
2024
As Restated
(Se• Note Z31
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
22
16B2.9BI)
1,115,409
Investing activitleg
Purchase of tsngible fixed assets
Proceed5 from dlsp05al of investments
Investrnent income received
{203.0661
I(￿1.0
50,729
1102,865)
300,000
4D,766
Net cash (used in)19eneTOted from
invesling activities
(52,337)
237,901
Flnancing activitie5
Paymènt of flnantr leases obligatlons
(10,260)
{10.2601
Net cash used in financlng Jctlvlties
110,2601
(10,260)
Net {decreas¢)/ln¢rease in cash and cash
equlvalents
1745,5781
1.343,050
Cash and cash equlvalents at beginning of year
2.029.D70
6B6,020
Cash and cash equlvalents at end of year
1,283,492
2,029,070
15-

Bowdon Preparatory School
Notes to the flnancial statements
For the year ended 31 August 2025
Accountlng policies
Charity inforniation
Bowdon Preparatory School is a private company limited by guarantee incorporated In England and
Wales. The reglstered office is Bowdon PrepaTrtory Sthool. Ashley Road, Altrincham, Cheshirt, WA14
2LT.
l. l Ba$És of preparation
The finantial statements have been prepared in accordance with the charity's governlng document,
the Companles Art 20D6, FRS IC)2 -The Financial Reporting Standard applicable In the UK and
Republlc of Ireland" (°FRS 102-) and the Charitses SORP °Accounting and Reportlng by Charities..
ststement of RÈtommended Pract￿￿ applicable to charitles prèparing their accounts in accordance
with the Financial Reportlng Standard applicable in the UK anc5 Republic of Ireland IFRS 102).
(effective l January 2019). Thè charity Is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterfing. which is the fvnttional currer)cy of the charity.
Monetary amounts In these financlal statements are rounded to the nearest E.
1.2 Golng concern
The financlal statements have been prepared on a going concem basis.
The charitable company reported a deficrt of £144,055 for the year ended 31 August 2025 and
forecasts a further deficit In the year ending 31 August 2026. Management has prepared cash flow
forecasts and budgets covering a period of at least t%yelve months from the date of approval gf th25e
rinanclal statements, which indicate that the charitable company will have sufficient resources to
meet Its obllgation5 as they fall due. The fO￿taSt$ incorpornte 4ttions belng taken to Improve
ftnanclal performance, includlng pupal number growth and cost cor)trol measures includSng gtafflng
efficienciÉs where posslble.
A5 Stated In thè tnjstees report, the school v•ill be joining the tharitable Repton Family of Schools on
I September 2D26 wlth Repton becoming a wntrolling party. The school will continue operatlng as a
charitable company and Its charitable objectives and activities will remain unchanged. The trustees
consider that membership Df a larger group provides increased operational and financial support,
while allowing the charitable company to conttnue its existing charitable status and misslon.
Accordrngly, the trustees continue to adopt thÈ golng cOn￿rn basi5 of accounting In preparing the
financial statements.
1.3 Charltable funds
Unrestricted fund5 are available for use at the discretlon of the trustees in furtherance of thelr
charitable oblectlves.
1.4 Income
Income is recognlsed when the charity Is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliabjy. and it is probable ihat income will be received.
Fees receivable are accounted for In the pertod in which the service is provided, and as such, con5Ist
of charges for the school year ending 31 August 2025.
Other ftxed assets and net current liabilitles from Culcheth Hall School We￿ previously introduced as
donation5 at market value.
16

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
Accountlng policies
(Continued)
1.5 Expenditure
Expenditure is recogrbised oncÈ there is a legal or constrnctive obllgation to transfer economlc benefit
to a third party, it is probablè that a transfer of economic beneh'ts will be required in Settlement, and
the amount of the obligation can be measured reliably.
Expendlture is classified by artsvity- The costs of each activlty are made up of the total of direct costs
and sharèd costs, including support costs Invofved In undertaklng each attivity. Direct costs
attributable to a single activity are allocated dirèctly to that activity. Shared costs which contrlbute to
more than one activity and SUPPDrt Costs which are not attributable to a slngle actlvity are
apportloned between those artivities on a basis consistent wlth the use of reSoUr￿s. Central staff
costs are allocated on the basi5 of time spent, and dep￿dation ctharges are allocated on the portlon
gf the asset's use.
Resources expended are accounted for on an accruals basls. The Irretoverablè Èlement of VAT Is
included with the Item of expense to which it relates. Expenditure is allocated to expense headlngs
either on a dirert tost basis, or apporbonment according to time spent.
Costs of charitable ac￿VItIeS indude expenditure associated with the running of the s¢hool and
irhclude both direct and support costs.
Supplles of g￿￿e5 equipment. books. 5tabonery and sundry materlals are written off when the
expendlture Ks incurred.
Governante costs represent the costs of audit, accountlng, legal and professional fee5 incwrred durlng
the incorporatlon and Maintenan￿ of the charity.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at cost And Subsequently measured at cost or valuatlon,
net of depreciation and any impaiment105se5.
Deprecladon Is ￿COgnised so as to write off the cost or valuation of assets less their residual values
over thelr useful lives on the following bases..
Land and bulldlngs
Other assets
Plant and machinery
Schc*ol equipment
Office equipment
2% on a straight line basis
15% - 25% ofwMtten down value
2SQ/ts of written down value
25% of written down volue
25% of written down value
The galn or loss arislng on the disposal of an asset Is detemiined as the dIffe￿nCe between the sale
proceeds and the carying value of the asset, and is reco9nised in the statement of flnanclal
activities,
1.7 Impalrment of fixed assets
At each reporting end date, the charity reviews the carylng amounts of Its tangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any
such indication exlsts, the recoverable amount of the asset Is estimated in order to determine the
extent of the Impalrment loss (if any).
L.8 Cash and cash equivalents
Cash and cash equlvalents Include cash in hand, deposits held at call with banks, other short-term
liquid investments with ongirbal maturities of three months or less. and bank overdrafts. Bank
overdrafts a￿ shown within bormwings in current liabilities.
17-

Bowdon Preparatory School
Notss to the financial statements (continued)
For the year ended 31 August 2025
Accounting policies
(Continued)
1.9 FSnanclal Instruments
The charity has elected to apply the provisions of Secbon 11 'Basic Financlal Instrument5. and
Section 12 '0ther Financial Instrumerbts Issues, of FRS 102 to all of its financial instruments.
Flnancial Instruments are recognised in the charity's balance sheet when the charity becomès party
to the contractual provlslons of the instrument.
Flnancial assets and Ilabilities are offset, wfith the net amounts presented In the flnancial statement5,
when there is a legally enfor￿able right to Set off the recogn15ed amounts and there is an Intention
to settle on a net basis or to ￿alise the a55et and settle the Ilability simultaneously.
Basic financlal assets
Basic financial assets, which include debtors and cash and bank balanTrs, are initially measured at
n5actiorh price Includlng transaction u)sts and a￿ subsequerbtly carried at amortised cost using the
effective Intsregt method unless the arrangement constitutes a financlng transactlon, whÈre the
transaction is measured at the p￿ent value of the future ￿ts1p1s discounted at a market rate of
interest. Flnanclal assets cla55ified as receivable within one year are not amortised.
Inaneial Ilabllities
Basic flnanoal liabilitie5, Including (xeditor5 and bank loans are inltially recDgn15ed at transactlon
pri￿ unless the arrangement constitute5 a financing transaction, wheo the debt instrument is
measured at the prèsent value of the fvture payments discounted at a market rate of inte￿st.
Financlal Ilabilities dassified as payable within one year are not amortised.
Oebt instnjments are subsequerhtly carried at amortlsed cost, using the effective Intertst rate
method.
Trade creditors are obligatlons to pay for goods or servitrs that have been acquired in the ordlnary
course of Dperations from suppliers. Amounts payable are dassified as current liabilities If payment is
due within one year Dr less. If not, they a￿ presented as nOn￿rrent liabiltties. Trade creditors are
recognised initially at transactlon Pri￿ and sub5equenUy me45ured at atnortised cost using the
effedive Inte￿St method.
Derecognitffgft of flnancial liabilities
Flnancial liabilities a￿ derecognised when the charlty's contractual obligations explre or are
dlscharged or cancelled.
1.10 Employee benefits
The cost Df any unused holiday entitlement is recognised in the period in which the employee'5
servicÈs are recelved.
Termlnatlon benefits are recognTsed lrnmedlately as an expertse whèn the charlty Ss demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall
due.
There is also a group contributory stheme for ngn-teachlng staff, with the contrlbutlon rates set by
the school.
The pension costs charged in the accounts represents the amount of contributions payable to the
schemes in respett of the accounting period.
18-

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
Accounting policies
(Contlnued)
1.12 Leases
Leases aty classlfied a5 finance leases whenever the tem)s of the lease transfer substsntlally all the
risks and rewards of ownershlp to the lessee5. All other leases are da5sified as operatlng leases.
Assets held under finance leases are ￿COgnised as asset5 at the lower of the 455ets fair value at th@
date of intrption and the present value of the minimum lease payments. The related IlabS11ty is
Induded in the balancè sheet as a finan￿ lease obligation. Lease payments are treated 05 consisting
of capital and interest elements. Thc Inte￿5t is charged to net incomellexpenditure) for the year so
as to produce a constant periodic rate of interest on the ￿MainIng balan￿ of the liabillty.
Crltital accounting estimates and judgements
In the application of the charity's accounting poli(ies, the trustees are requlred to make judgement5,
estimates and assumptions about the carying amount of assets and liabilities that are not readlly
apparent from other sources. The estimates and associated a55umptions are based on historical
experience and other factors that are considered to be relevant. Attual results may differ from these
estimates.
The estimates and underlyin9 as5UmPtions are ￿VieWed on an ongoing ba515. Revislons to accounting
estimates a￿ ￿COgnised In the period in which the estlmate Is rèvised where the revision affects
only that peripd, o)r in the period of the revision and future periods where the revision affects both
current and future periods.
Managemènt has determined that the￿ are r)0 judgements or key Sources Of estimatlon untrrtainty
that are expected to have signlficant risk of resulting in a material adjustments to thè carrylng
arnount5 of assets and liabilities within the next flnanual year.
Charitsble activitles
hotbl fees Income Yrom Incorn¢ *mm
re¢eiv41¢1
extra
lunche5
cuv￿¢￿1*r
acyvittes
Totsi
202S
2025
2D25
3025
Sales within charitable activities
2.716.838
371,257
192,582
3.280.677
School fees ItKom8 fr¢)m IrKome from
Èxtr
lun¢ho
Lwrrlcular
activittes
Tolal
2014
2024
2024
20Z4
Sale5 wlthin charltable attivlties
3.074.432
318.830
213.502
3,606,764
19-

## **Bowdon Preparatory School** 

## **Notes to the financial statements (continued) For the year ended 31 August 2025** 

## **4 Income from investments** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|50,729|40,766|



## **5 Expenditure on charitable activities** 

|**Direct costs**<br>Staff costs<br>Depreciation<br>Establishment<br>costs<br>Teaching costs<br>Catering<br>consumables<br>Cleaning<br>Admin - sundry<br>costs<br>Governance<br>costs<br>**Analysis**<br>**by fund**<br>Unrestricted<br>funds|**Teaching**<br>**costs**<br>**2025**<br>**£**<br>1,994,936<br>10,895<br>93,200<br>225,755<br>-<br>-<br>-<br>-<br>2,324,786<br>2,324,786|**Welfare**<br>**costs**<br>**2025**<br>**£**<br>87,862<br>-<br>-<br>8,800<br>94,940<br>-<br>-<br>-<br>191,602<br>191,602|**Premises**<br>**costs**<br>**2025**<br>**£**<br>103,511<br>120,721<br>92,874<br>-<br>-<br>78,785<br>-<br>-<br>395,891<br>395,891|**Support**<br>**costs**<br>**Governance**<br>**costs**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>308,554<br>-<br>10,066<br>-<br>36,384<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>137,836<br>-<br>-<br>70,342<br>492,840<br>70,342<br>492,840<br>70,342|**Total**<br>**2025**<br>**£**<br>2,494,863 <br>141,682<br>222,458<br>234,555<br>94,940<br>78,785<br>137,836<br>70,342|**Total**<br>**2024**<br>**£**<br> 2,275,778<br>151,945<br>268,140<br>208,879<br>106,285<br>86,891<br>99,169<br>78,769|
|---|---|---|---|---|---|---|
||||||3,475,461|3,275,856|
||||||3,475,461|3,275,856|



- 20 - 



Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
Support costs
Support Governance
¢o$ts
costs
2025
2024 Basis of allocation
Audit fees
Accountancy
Legal and professional
7.570
5.524
57.248
7,570
5,524
57.248
8,L42 Governance
4,198 Governan
66.429 Governan
70,342
70.342
78,769
Net mov¢rnent ift fund$
2025
2024
The net movement in funds Is statefj after chargingl(credltlng)'.
Fees payable for the audlt of the charfty's financial statements
Depredation of owned tsngible fixed assets
Depreaatfion of tanglble flxed a55ets held under fIrban￿ leases
7,570
135,752
5,931
8,142
136,517
15,428
Tru5toes
None of the trustee5 (or any pe￿or￿S connected with them) r￿1Ved any remuneration, One trustee
recelved reimbursed travel expenses of £85.
Employees
The averagÈ monthly number of employees duthng the year was..
2025
Number
2024
Numb•r
Number of full-tlme tEaching staff
Number of part-time teachlng staff
Number of full-time teaching sUPPgrt staff
Number of part-time teaching support staff
Number of full-time pupil support Staff
Number of part-tlme pupil 5UPPOrt staff
Number of full-time administration staff
Number of part-time administration staff
Number of fLEII-tÈrne welfare staff
Number of p4rt-time welfare staff
Number of full-timÈ premises stsff
Number of part-time premises staff
18
16
18
17
io
12
li
Total
79
Bl
21-

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
Employ••s
(Continued)
Employment costs
2025
2024
Wages and salarles
Social securlty costs
other pension costs
1.945.351
184,282
365,230
1,801,977
160,201
313,600
2,494,863
2,275,778
Included in the employment Costs are ￿dUndanCY and ternilnation payments totalling £143,390
hlch were made In the year. This induded a tutal of 7 Indlvidual payments for contrartual pay
totalling E60,390 and I non- contractual pay of E83.000. All the contractual payments made were
less than £25,000 for each employee.
The number of employees whose annual remuneratlon was more than £60,000 15 hs follows,.
2025
Number
2024
Number
£60,ODI E70,000
£70,001 - É80,000
Remuneratlon of key mana9ement personnel
The key management personnel of the charity ¢x)mpri5e the members of the Executive Lèadershlp
Team. The total amount of employee benefit5 received by key management pe￿Onnel for thelr
servlces to the tharity was É530,563 {2024'. £378,669).
10 Taxation
The charity 15 exempt frum tox on income and galns falling within section 505 of the Taxes Act 1988
or sectlon 252 of the Taxation of Chargeable Galns Act 1992 to the extent that these a￿ applied to
its charltable objects.
22

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
11 TJnglble fixed assets
Land and Other a55Bts
bLtlldirws
Pjant and
machlnery
S¢rwJol
oquiprnent
Total
eoulpment
Cost
At I September 2024
Addltlons
i.800,￿0
835.131
122,002
147,080
22.34S
115.670
15,383
7L,954
43,336
2,969,835
203,066
At 31 August 2025
I,800.￿0
957,133
169.425
131,053
115.290
3,172.901
Depreciation and
impaim)ent
At I September 2024
Depreclation thfirged in
the year
351.000
560.968
57,280
80.324
39,141
1,088,713
27,￿0
67.363
26,35B
LO,896
ID.066
14L,6B3
At 31 August 2025
378,000
628.331
83.638
91,220
49,207
1,230,396
Carrying amount
At 31 August 2Q25
1.422,(K)O
328,802
85,787
39,833
66.083
1,942.505
At 31 August 2024
1,449,000
274.163
89.800
35.346
32,813
L,881,122
The net carrying value of tsngible fixed 3ssets includes the following in respect Of assets held under
finance 1è35e5 or hi￿ purchase contracts. The depreciation charge in respect of such assets
ampunted to £5,931 (2024.. £15,428).
2025
2024
Office equlpment
17,795
23,726
12 Debtors
2025
2024
Amounts falllny due within one yoar:
Trade debtor5
P￿paYments and accrued income
901.734
72.302
688,628
60,556
974.036
749,164
13 Current asset Invèstments
2025
2024
Unlisted Investments
ioo,(K>o
23-

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
(Contlnuod)
13 Current asset invÈ$tmènts
There has been a reclassification within the prior year comparatives to correctly reflect fixed term
saving accounts (2024.. £100.000) within Short tern) investments as opposed to Cash at bank. This
does not affect the p￿VIouS year's profit or balan￿ sheet value.
14 Creditors: amounts falling due within one year
2D25
2024
Note$
Obligatlons under finance leases
other taxation and sooal security
Deferred inco¥ne
Trade crèditors
other credltors
Accwals
16
10.260
152,525
802.689
158.738
241,157
L7,180
10,260
40,629
L,423,754
33,761
250,954
28,219
17
1,382.549
1,787,577
The￿ has been a redassificatlon wlthin the prior year cgmparatlves to cOr￿ttlY reflect School Fee
Deposits 12D24: E214,975) within Other Creditors as opposed to Accruals. This does not affect the
previous yearfs pmfit or balanTr sheet value.
15 Creditors: amounts falling due after more than one
year
2025
2024
Mote5
Obllgations under flnan￿ leases
16
10,260
16 Finance lease obligatlons
Future minlmum lease payments due under finance leases:
2025
2024
Within gne year
Within two and five years
10,260
10,260
10,26D
10,260
20,520
Finance lease paymentg represent rentals payable by the company for an item of office equlpment.
Lease5 include purchase options at the end of the lease period, and no restrictions are placed on the
use of the asgèts. The lease is on a fixed repayment basls and no arrangements have been entered
into for contingent rental payments.
24-

Bowdon Preparatory School
Notes to the financial statements (continued)
For the year ended 31 August 2025
17 Deferred Income
2025
2D24
Arlslng from School fees paid In advan
8D2,689
1.423,754
Dèferred Income Is included In the financial statements as follows..
2025
2024
Deferred incoffle is induded within:
Current Ilabilitie5
802,689
1,423,754
Movements in the year..
Deferrecl Int¢me at I September 2024
Released from prevlous periods
Resource5 deferred in the year
1.423,754
L,083.696
11,423.7541 11,083,696)
802,689
1.423.754
Deferred income at 31 August 2025
802,689
1,423,754
IB Retirement bènefit schemes
2025
2024
Deflned contribution $¢hÈmes
Charge to profit or105s in resped of defined controbution schemes
365,230
313,600
The company operates a defined contributlon retirement benefit stheme for all qualifylng ernployees.
The assets of the scheme are held separately from those of the company, The company contributes a
specifièd percentage of payroll costs to the reb"rement benefrt scheme to fund the benefits. The only
obligation of the company with respect to the scheme 15 to make the specifled contributions.
The employer's contributions payable for the year, for all schemes, were £365,230 12024..
£313,SOO) and the amount outstanding at the year end was £65,057 (2024: E27.1291.
19 Unr¢strlcted funds
The un￿Strtcted funds of the charity comprise the unexpended balances of donations and grants
which are not subject to specific conditions by donor5 and gRntor5 as to how they may be used.
These include deslgnated funds which have been set aside out of unrestricted funds by the trustees
for specific purposes.
Ati
Incomlng
Resources At 31 August
expènded
2025
2024
General funds
2.961,539
3,331,406
13,475.4611
2,817.484
25-

Bowdon Preparatory School
Notes to the flnanclal statements (continued)
For the year ended 31 August 2025
19 Unrestrictèd funds
(Continued)
Prevlous year:
Ati
septern￿r
2023
Incomin9
rnsour¢e$
R8s0ur¢e$ At 31 August
pended
2024
General fund5
2.589,865
3,647,530
13,275,856)
2.961.539
20 Event$ after the r•portlng date
On 13 March 2026, the school announced that it would be joining the charitable Repton Famlly of
Schools on I September 2026 with Repton becomir)g the controlling party. The school will continue to
operate as a charit4ble company. The tmstees have considered the impatt of this event In p￿parIng
the flnancial staternents Including their assessment of the charftable company's ability to continue
operatlng as a going concern. Accordingly. they have treated it as a non-adjusting event in
accordan￿ wlth FRS 102.
21 Related party transactlons
There We￿ no dlsclosable related party transactions during the year (2024 - norbe).
22 Cash (absorbed by)/generated from operatlons
2025
2024
(Defiutllsurplus for the year
{IM,0551
371,674
AdJustm•nts for:
Investment income recognlsed in statement of financial a¢tivities
DepreciatiE)n and Impalrment of tangible fixed assets
150,7291
141.683
(40,766)
151,944
Movements In working rapital:
{Increage}Idecrease in debtors
Increase/(decrease) in credltor5
IDecreasel/lncrea5e in deferred income
1224,852)
216,037
1621.065)
323,41D
130,911)
340,058
Cash (absorbed by)IgenÈrnted from ¢peratloDS
1682,9SII
L,L15,409
26-

Bowdon Preparatory School
Notes to the financial statements (contlnued)
For the year ended 31 August 2025
23 Anatysls of changes In n¢t fund$
At I Spptember
2024
Cashflow5 At31 August
2015
Cash at bank atbd in hand
2,029,070
1745,578)
1,283,492
Obligatlons under finance lease5
120,520)
10,260
110.2601
2,008,550
1735,3181
1.273.232
There has been a reclassificatiorb withln thè prior year comparatives to correctly reflect fixed term
saving accounts12024.' £100,000) within Short tem) investments as opposed to Cash at bank. Cash
flows from disposal of similar investments have been presented in investing actrvities and cash and
cash equivalents have been restated from £2. 129,070 to £2,029.07D reflecting the reclassificatipn of
the year end short term investments balance from cash and cash equivalents.
27-