2025-08-31-accounts

Registered number: 08168311 (England and Wales) Charity number: 1151323

BEECH LODGE SCHOOL LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

CONTENTS

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 6
Independent auditors' report on the financial statements	7 - 10
Consolidated statement of financial activities	11
Consolidated balance sheet	12
Charity balance sheet	13
Consolidated statement of cash flows	14
Notes to the financial statements	15 - 33

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025

Trustees	L J R Barnes
	D Szmigielska Shanly
	S A Szmigielski
	D M Gillespie
Company registered
number	08168311 (England and Wales)
Charity registered
number	1151323
Registered office	Sorbon 24-26
	Aylesbury End
	Beaconsfield
	Buckinghamshire
	HP9 1LW
Independent auditors	Henton & Co LLP
	Stag House
	Old London Road
	Hertford
	Hertfordshire
	SG13 7LA
Bankers	Barclays Bank Plc
	34 Market Square
	Aylesbury
	Buckinghamshire
	HP20 1TT
Principal Operating	Stubbings Lane
Office	Henley Road
	Maidenhead
	Berkshire
	SL6 6QL

Page 1

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees are pleased to present their annual Trustees’ report together with the financial statements of the charity for the year ending 31 August 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).

Objectives and activities

Objectives and aims

The principal object of the Charity is to advance the education of the pupils at Beech Lodge School by providing and assisting in the provision of specialised schooling and education services for children between 7 and 18 years of age.

There have been no changes in the objectives since the last annual report.

Objectives, Strategies, and Activities

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. Beech Lodge School Limited is committed to providing quality care and education for children and young people with special needs, particularly those who have experienced trauma and adverse childhood experiences, creating a nurturing environment to foster resilience, develop a growth mindset and provide opportunities for achievement, enabling every child over time to reach their full academic and social potential.

Public benefit

Beech Lodge School is an independent special school for children and young people who are unable to reach their potential in a mainstream setting. Many of the pupils who attend the school have social & emotional difficulties caused by early trauma and adverse childhood experiences, the consequences of which can be extremely challenging and lifelong. All pupils have an Education, Health and Care plan (EHCP) and are funded by their Local Education Authority (LEA). The school works with 12 LEA’s who place pupils at the school. The school offers a bespoke, engaging, and flexible curriculum tailored to meet pupil needs, interest, and academic ability. Pupils access a range of subjects, qualifications and extra- curricular activities which enable them to fulfil their potential and prepare for the next stage of their lives. Pupils are taught in small classes with a high adult ratio and specialist teaching. Training and support is offered to local state schools on the impact of trauma and attachment. The school works closely with Royal Borough of Windsor and Maidenhead providing free training and early intervention strategies with local schools.

The school’s charity shop, the “Apprenticeshop” in Maidenhead High Street is a Community Interest Company and continues to thrive. It is a working and learning space which provides work experience for pupils at Beech Lodge as well as other local state special schools at no cost. To date the shop has raised over £40k for local and international charities.

The school is working on a collaborative project with UCL IOE Centre for Inclusive Education to develop a suite of Teacher Training materials on The Importance of Belonging in Schools. This has been very well received and is an important recognition of the work that the school does in the sector

Page 2

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

Main achievements of the Charity

Admissions

Pupil numbers were 74 pupils in September 2024 for the academic year 2024/25. Applications for places continued throughout the year and predictions for 2025/26 intake remain stable and at the optimal number in order to achieve our aims for our pupils. Academic and vocational qualification results have been good with 100% of leavers achieving 5 or more recognised qualifications or certifications.

Financial review

Going concern

After making appropriate enquiries, the board of Trustees has a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going-concern basis in preparing the financial statements.

For the group, including Beech Lodge Services Limited, incoming resources were £4,040,080 (2024: £3,832,442) and resources expended were £3,851,006 (2024: £3,739,633) giving a surplus of £189,074 (2024:£92,809) for the year.

Reserves policy

Reserves are held to meet future commitments and will be reinvested into the facilities of the school and education of the children. On 31st August 2025 total reserves comprised:

Unrestricted: £767,153 (2024: £578,079) for the group, and £896,535 (2024: £688,963) for the school. The reserves held effectively represent the commitments due under the property lease.

Principal risks and uncertainties

The Trustees have assessed the major risks to which the Charity is exposed, using a RAG rating matrix. The likelihood and impact of various business risks, mainly pertaining to regulatory requirements and financial performance, have been assessed and appropriate actions have been put in place to mitigate exposure to the major risks.

The government’s imposition of VAT on independent school fees took effect in January 2025. The school is now registered and is charging VAT on all school fees. Despite the additional administrative workload, this appears to have had a small effect on cash flow with some LEA’s delaying payment as now having to reclaim the VAT.

The Government SEND review is ongoing with the likely outcome delayed until early 2026. There is some speculation generally that EHCP’s may be replaced or removed entirely. The government is committed to reduce spending on independent special school fees and transport costs. We are hopeful that due to our very specialist approach working with complex pupils, our charitable status and our reputation for value for money that there will be little or no detrimental effect to the school’s business.

Page 3

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management

Constitution

The Charity is incorporated as a charitable company limited by guarantee and is a registered charity under number 1151323. It is governed by a Memorandum and Articles of Association dated 3rd August 2012 as amended by special resolution dated 19th December 2012.

Details of the Trustees who served throughout the year and included in the Reference and Administrative Details on Page 1.

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Organisational structure and decision-making policies

The School is principally run by the Proprietary Body made up of the Trustees under the chairmanship of Daniela Shanly. Each of the members of the Proprietary Body sit on the school’s Advisory Board which oversees the work of the school and helps secure the school’s aims. The Advisory Board comprises a team of people who all have a connection with the school. The Advisory Board meets regularly and keeps abreast of responsibilities. It is strongly involved in strategic planning so that resources, both human and material are best used to meet the needs of pupils.

Daniela Shanly takes overall responsibility for the effective running of the school, working closely with the Principal and Headteacher.

Policies adopted for the induction and training of Trustees

All Trustees of Beech Lodge School are bound by the school’s charity policies which include: Reserves Policy, Risk Register, Due Diligence Policy, Conflict of Interest Policy, Safeguarding Policy, volunteer Management and Environmental Policy.

Induction and training is given in-house and via external specialists including the Independent Schools Association (ISA) training. Familiarization with the roles of Trustees adheres to the charities commission guidelines which include Trustees 6 main duties.

Pay policy for key management personnel

The Founders set the pay of the Headteacher, and the Founders and Headteacher set the pay of other key management personnel.

Page 4

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Plans for future periods

We are looking to expand our provision by opening another school in Surrey in 2025/2026 due to increased demand. We have identified a site in Woking and have submitted a planning application. The Beech Lodge brand has become synonymous with excellent practice particularly working with care-experienced children who have a history of trauma and it is our intention to replicate our model in Surrey and beyond in the future.

We intend to develop our partnership working model with LEA’s and to provide more training to local schools. We hope to open our pottery studio, the Potting Shed to home educators and other SEN organisations in 2026.

Members' liability

Each member of the charitable company undertakes to contribute to the assets of the charitable company in the event of it being wound up while they are a member, or within one year after they cease to be a member, such amount as may be required, not exceeding £1, for the debts and liabilities contracted before they ceased to be a member.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. 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 Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP (FRS 102);

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Names of trustees who manage the charity

L J R Barnes D Szmigielska Shanly S A Szmigielski D M Gillespie

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

• so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditors are unaware, and

• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information.

Auditors

The auditors, Henton & Co LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

D Szmigielska Shanly Trustee

Date:

Page 6

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BEECH LODGE SCHOOL LIMITED

Opinion

We have audited the financial statements of Beech Lodge School Limited (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 August 2025 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 August 2025 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 7

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BEECH LODGE SCHOOL LIMITED (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.

the Trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

• the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or the parent charitable company financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report.

Other matter

The financial statements of Beech Lodge School Services Limited for the current and prior period are unaudited.

Page 8

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BEECH LODGE SCHOOL LIMITED (CONTINUED)

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of trustees, management and those charged with governance concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

We discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations. We identified laws and regulations in planning our work and the audit team were briefed to be alert of any indications of non-compliance throughout the audit.

The charity is subject to laws and regulations that directly affect the financial statements, including financial reporting and taxation legislation together with other operational aspects such as health and safety, employment law and requirements under the General Data Protection Regulation. We assess the extent of compliance with these laws and regulations as part of our audit procedures. The potential effect of these laws and regulations on the financial statements varies considerably.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquire of the trustees and other management and inspection of regulatory and legal correspondence, if any.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the charity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK). We are not responsible for preventing non compliance and cannot be expected to detect non-compliance with all laws and regulations.

Page 9

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BEECH LODGE SCHOOL LIMITED (CONTINUED)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Stuart Heaney Senior Statutory Auditor

For and on behalf of Henton & Co LLP

Chartered Accountants Statutory Auditor

Stag House Old London Road Hertford Hertfordshire SG13 7LA

Page 10

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025

Note Charitable activities 3 Other trading activities 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2025 £ 4,039,871 209 4,040,080 16,456 3,834,550 3,851,006 189,074 578,079 189,074 767,153	Total funds 2025 £ 4,039,871 209 4,040,080 16,456 3,834,550 3,851,006 189,074 578,079 189,074 767,153	Total funds 2024 £ 3,830,837 1,605 3,832,442 10,75 3,728,874 3,739,633 92,809 485,270 92,809 578,079

The Consolidated statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 to 33 form part of these financial statements.

Page 11

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee) REGISTERED NUMBER: 08168311 (England and Wales)

CONSOLIDATED BALANCE SHEET AS AT 31 AUGUST 2025

Note Fixed assets Intangible assets 10 1 Tangible assets 11 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Total net assets Charity funds Unrestricted funds 15 Total funds	834,676 1,734,238	2025 £ 2,856 65,843 68,699 698,454 767,153 767,153 767,153 767,153	2024 £ 4,079 102,745 106,824 594,270 1,330,560 1,924,830 (1,453,575) 471,255 578,079 578,079 578,079 578,079
	2,568,914 (1,870,460)

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorized for issue by the Trustees and signed on their behalf by:

D Szmigielska Shanly Trustee

Date:

The notes on pages 15 to 33 form part of these financial statements.

Page 12

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee) REGISTERED NUMBER: 08168311 (England and Wales)

CHARITY BALANCE SHEET AS AT 31 AUGUST 2025

Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Total net assets Charity funds Unrestricted funds 15 Total funds	797,314 1,704,725	2025 £ 54,166 2 54,168 842,367 896,535 896,535 896,535 896,535	2024 £ 88,148 2 88,150 731,257 1,295,894 2,027,151 (1,426,338) 600,813 688,963 688,963 688,963 688,963
	2,684,039 (1,841,672)

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

D Szmigielska Shanly

Date:

The notes on pages 15 to 33 form part of these financial statements.

Page 13

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

CONSOLIDATED STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 AUGUST 2025

Note Cash flows from operating activities Net cash used in operating activities 17 Cash flows from investing activities Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 18	2025 £ 397,459	2024 £ 1,055,910 (18,958) (18,958) - 1,036,952 293,608 1,330,560
	6,219
	6,219
	-
	403,678 1,330,560
	1,734,238

The notes on pages 15 to 33 form part of these financial statements

Page 14

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Beech Lodge School Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Group and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The Group has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.

1.2 Company status

The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

1.3 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 Group and which have not been designated for other purposes.

1.4 Going concern

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least 12 months from the date of authorisation of the financial statements.

The charity has net current assets of £842,367 at 31 August 2025, and together with budgets for the following periods, the trustees do not consider there are any material uncertainties in respect of going concern.

Page 15

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies (continued)

1.5 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

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

1.7 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities.

Page 16

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies (continued)

1.7 Tangible fixed assets and depreciation (continued)

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles - 25% straight line Fixtures and fittings - 20% - 33% straight line Computer equipment - 25% straight line

1.8 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated statement of financial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

1.9 Intangible assets and amortisation

Intangible assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

The estimated useful lives are as follows:

Development expenditure - 10 years Trademarks - 10 years

1.10 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

1.11 Operating leases

Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period until the date the rent is expected to be adjusted to the prevailing market rate.

Page 17

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies (continued)

1.12 Debtors

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

1.13 Cash at bank and in hand

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

1.14 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.15 Financial instruments

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

1.16 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

Retirement benefits to employees of the School are provided by the Teacher's Pension Scheme ('TPS'). This is a defined benefit scheme, contracted out of the State Earnings-Related Pension Scheme ('SERPS'), and the assets are held separately from those of the Charity.

The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees' working lives with the Charity in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quinquennial valuations using a prospective benefit method. As stated in note 22, the TPS is a multi employer scheme and the Charity is unable to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis. The TPS is therefore treated as a define contribution scheme and the contributions recognised as they are paid each year.

Page 18

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

2. Critical accounting estimates and areas of judgement

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

Critical accounting estimates and assumptions:

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

The Trustees do not consider there to be any critical accounting estimates or judgments used in preparing the financial statements.

3. Income from charitable activities

		Unrestricted	Total	Total
		funds	funds	funds
		2025	2025	2024
		£	£	£
Fees	receivable	4,039,871	4,039,871	3,830,837
Total	2024	3,830,837	3,830,837

Page 19

BEECH LODGE SCHOOL LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

4. Income from other trading activities

Income from non charitable trading activities

	Unrestricted	Total	Total
	funds	funds	funds
	2025	2025	2024
	£	£	£
Income from trading subsidiary	**209 **	209	1,605
Total 2024	1,605	1,605

5. Analysis of expenditure on charitable activities

	Unrestricted	Total	Total
	funds	2025	2024
	2025
	£	£	£
Provision of education	3,918,921	3,918,921	3,728,874
Total 2024	3,728,874	3,728,874

Page 20

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

6. Analysis of expenditure by activities

Provision of education 2024	Activities undertaken directly 2025 £ 3,005,933 2,868,438	Support costs 2025 £ 912,989 860,436	Total funds 2025 Total funds 2024 £ £ 3,918,921 3,728,874 3,728,874

Analysis of direct costs

Wages and salaries Depreciation Staff development Educational consultancy Educational supplies Speech therapy and consultancy	Total funds 2025 £ 2,527,678 59,276 23,594 335,076 54,538 5,770 3,005,933	Total funds 2024 £ 2,306,122 56,757 34,184 392,009 75,659 3,707 2,868,438

Page 21

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Wages and salaries Staff development Technology costs Maintenance of premises and equipment Rent and rates Administrative supplies Legal and professional Insurance Other support costs Auditors' remuneration Audit Non-audit services	Total funds 2025 £ 449,920 12,395 52,455 43,840 227,032 17,764 20,186 28,931 60,464 912,989 2025 £ 12,875 3,525 16,400	Total funds 2024 £ 353,550 10,283 27,271 45,482 255,288 29,850 40,006 32,055 66,651
		860,346
		2024 £ 12,500 2,250
		14,750

7. Auditors' remuneration

8. Staff costs

Wages and salaries Social security costs Other pension costs	Group 2025 £ 2,317,420 259,760 400,419 2,977,598	Group 2024 £ 2,134,384 207,616 317,672 2,659,672	Charity 2025 £ 2,317,420 259,760 400,419 2,977,598	Charity 2024 £ 2,134,384 207,616 317,672
				2,659,672

Page 22

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

8. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

	Group	Group	Charity	Charity
	2025	2024	2025	2024
	No.	No.	No.	No.
Education	69	66	69	66

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

	Group	Group
	2025	2024
	No.	No.
In the band £60,001 - £70,000	4	2
In the band £70,001 - £80,000	1	1
In the band £80,001 - £90,000	-	-
In the band £90,001 - £100,000	-	1
In the band £100,000 - £110,000	-	-
In the band £110,000 - £120,000	1	-

The key management personnel of the charitable company are the Principal and Headteaching group. The total amount of employee benefits (including employer national insurance and pension contributions) received by key management personnel for their services was £522,199 (2024: £433,225).

9. Trustees' remuneration and expenses

During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 23

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

10. Intangible assets

Group

Cost At 1 September 2024 At 31 August 2025 Amortisation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	Development £ 8,428 8,428 5,620 843 6,463 1,965 2,808	Trademarks £ 3,806 3,806 2,535 380 2,915 891 1,271	Total £ 12,234 12,234 8,155 1,223 9,378 2,856 4,079

Page 24

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

11. Tangible fixed assets Group

Cost or valuation At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	Motor vehicles £ 10,450 -	Fixtures and fittings £ 234,645 (8,221)	Computer equipment Total £ £ 172,830 417,925 2,002 (6,219) 174,832 411,706 145,151 315,180 6,816 30,683 151,967 345,863 22,865 65,843 27,679 102,745
	10,450	226,424
	8,251 1,581	161,778 22,286
	9,832	184,064
	618	42,360
	2,199	72,867

Page 25

BEECH LODGE SCHOOL LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

11. Tangible fixed assets (continued)

Charity

Cost or valuation At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	Motor vehicles £ 10,450 -	Fixtures and fittings £ 205,449 (8,221)	Computer equipment £ 172,830 2,002 174,832 145,151 6,816 151,967 22,865 27,679	Total £ 388,729 (6,219)
	10,450	197,228		382,510
	8,251 1,581	147,179 19,366		300,581 27,763
	9,832	166,545		328,343
	618	30,683		54,166
	2,199	58,270		88,148

Page 26

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

12. Fixed asset investments

Investments in subsidiary companies Charity £ Cost or valuation At 1 September 2024 2 At 31 August 2025 2

Principal subsidiaries

The following was a subsidiary undertaking of the Charity:	The following was a subsidiary undertaking of the Charity:
Name		Company	Holding		Included in
		number			consolidation
Beech Lodge School Services Limited		07863609	100%		Yes
The financial results of the subsidiary for the year were:
Name	Income	Expenditure		Loss for		Net
				the year		(liabilities)
	£		£		£	£
Beech Lodge School Services Limited	209	(18,706)		(18,497)		(129,379)

Page 27

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

13. Debtors

Trade debtors Amounts owed by group Other debtors Prepayments and accrued income	Group 2025 809,634 - 12,781 12,261 836,785	Group 2024 564,393 - 5,811 24,066	Charity 2025 809,634 144,638 12,781 12,261 979,314	Charity 2024 564,393 136,994 5,804 24,066
		594,270		731,257

14. Creditors: Amounts falling due within one year

Trade creditors Amounts owed to related parties Other taxation and social security Other creditors Accruals and deferred income Deferred income at beginning of period Resources deferred during the period Amounts released from previous periods	Group 2025 £ 45,421 - 346,739 62,792 1,415,508 1,870,460 Group 2025 £ 1,231,240 1,383,513 (1,231,240) 1,383,513	Group 2024 £ 65,772 10,165 52,956 66,106 1,258,576	Charity 2025 £ 40,753 - 346,522 55,385 1,399,013 1,841,673 Charity 2025 £ 1,231,240 1,383,513 (1,231,240) **1,383,513 **	Charity 2024 £ 61,675 - 52,956 64,968 1,246,739
		1,453,575		1,426,338
		Group 2024 £ 1,235,205 1,231,240 (1,235,205)		Charity 2024 £ 1,235,205 1,231,240 (1,235,205)
		1,231,240		1,231,240

Deferred income arises as a result of the Charity invoicing term fees in advance.

Page 28

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

15. Statement of funds

Statement of funds - current year

Unrestricted funds Reserves Trading subsidiary Statement of funds - prior year Unrestricted funds Reserves Trading subsidiary	Balance at 1 September 2024 £ 688,963 (110,884)	Income Expenditure £ £ 4,042,121 (3,834,550) 209 (18,706)	Balance at 31 August 2025 £ 896,534 (129,381) 767,153 Balance at 31 August 2024 £ 688,963 (110,884) 578,079
	578,079	4,042,330 (3,853,256)
	Balanceat 1September 2023 £ 584,750 (99,480)	Income Expenditure £ £ 3,830,838 (3,726,625) 1,605 (13,009)
	485,270	3,832,443 (3,739,634)

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets Intangible fixed assets Current assets Creditors due within one year Total	Unrestricted Funds 2025 £ 65,843 2,856 2,568,914 (1,870,460)	Total funds 2025 £ 65,843 2,856 2,568,914 (1,870,460)
	767,153	767,153

Page 29

(A company limited by guarantee)

BEECH LODGE SCHOOL LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

16. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets Intangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2024 £ 102,745 4,079 1,924,830 (1,453,575)	Total funds 2024 £ 102,745 4,079 1,924,830 (1,453,575)
	578,079	578,079

17. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Amortisation charges Loss on the sale of fixed assets Reversal of assets and depreciation brought forward Decrease/ (Increase) in debtors Increase in creditors Net cash provided by operating activities	Group 2025 £ 138,276	Group 2024 £ 92,809 59,801 1,223 - - 897,227 4,850 1,055,910
	42,624 1,223 - - (242,515) 457,851
	397,459

Page 30

(A company limited by guarantee)

BEECH LODGE SCHOOL LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

18. Analysis of cash and cash equivalents Group Group 2025 2024 £ £ Cash in hand 1,734,238 1,330,560 Total cash and cash equivalents 1,734,238 1,330,560

Group Group 2025 2024 £ £

19. Analysis of changes in net debt

Cash at bank and in hand Debt due within 1 year	At1 September 2024 Cashflows At 31 August 2025 ££ £ 1,330,560 403,678 1,734,238 (75,000) - (75,000) 1,255,560 403,678 1,659,238

Page 31

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

20. Pension commitments

Teachers' Pension Scheme Introduction

The employers’ pension costs paid to the Teachers’ Pension Scheme (TPS or scheme) in the year amounted to £400,419 (2024: £317,672).

The TPS is a statutory, unfunded, defined benefit occupational scheme, governed by the Teachers’ Pension Scheme Regulations 2014. Membership is automatic for full-time teachers and lecturers and, from 1 January 2007, automatic too for teachers and lecturers in part-time employment following appointment or a change of contract. Teachers and lecturers are able to opt out of the TPS following enrolment.

The TPS is an unfunded scheme to which both the member and employer makes contributions, as a percentage of salary - these contributions are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

Valuation of Teachers' Pension Scheme

The Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury every 4 years. The aim of the review is to ensure scheme costs are recognised and managed appropriately and the review specifies the level of future contributions.

Actuarial scheme valuations are dependent on assumptions about the value of future costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was carried out as at 31 March 2020. The valuation report was published by the Department for Education on 27 October 2023, with the SCAPE rate, set by HMT, applying a notional investment return based on 1.7% above the rate of CPI. The key elements of the valuation outcome are:

• Employer contribution rates set at 28.68% of pensionable pay (including a 0.08% administration levy). This is an increase of 5% in employer contributions and the cost control result is such that no change in member benefits is needed.

• Total scheme liabilities (pensions currently in payment and the estimated cost of future benefits) for service to the effective date of £262,000 million and notional assets (estimated future contributions together with the notional investments held at the valuation date) of £222,200 million, giving a notional past service deficit of £39,800 million.

The result of this valuation will be implemented from 1 April 2024.The next valuation result is due to be implemented from 1 April 2028.

A copy of the latest valuation report can be found by following this link to the Teachers’ Pension Scheme website: https://www.teacherspensions.co.uk/news/employers/2019/04/teachers-pensions-valuationreport.aspx.

Under the definitions set out in FRS 102, the TPS is an unfunded multi-employer pension scheme. The charity is unable to identify its share of the underlying assets and liabilities of the plan. Accordingly, the charity has taken advantage of the exemption in FRS 102 and has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has set out above, the information available on the scheme.

Page 32

BEECH LODGE SCHOOL LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

21. Operating lease commitments

At 31 August 2025 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year Later than 1 year and not later than 5 years	Group 2025 £ 10,971 17,131 28,102	Group 2024 £ 33,000 - 33,000	Charity 2025 £ 10,971 17,131 28,102	Charity 2024 £ 33,000 - 33,000

22. Related party transactions

M Shanly is husband of D Shanly and a director of Shanly Homes Limited to which Beech Lodge School Limited paid £620 (2024: £708) in the year for maintenance and other costs. At the balance sheet date £661 (2024: £119) was payable to Shanly Homes Limited.

M Shanly is a Director of Beech Lodge Properties Limited to which Beech Lodge School Limited paid £198,000 (2024: £198,000) in the year for rental of property and £nil (2024: £337) in the current year for insurance and other expenses. At the Balance Sheet date £419 (2024: £414) was owed to Beech Lodge Properties Limited.

D Shanly and L J R Barnes are controlling directors of Apprenticeshop CIC. The charity holds funds on behalf of the Community Interest Company. An amount of £5,394 (2024: £4,708) is included within other debtors.

Page 33