PA.S.T.Ways Ltd
Charity No. 1154344
Company No. 08340892
Twstee's Rèport and Unaudited Accounts
29 February2024

P.A.S.T.Ways Ltd
Contents
Pages
Trustee'sAnnual Report
Independent Examinei's Report
ststement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Notes to the Accounts
7-11

P.A.S.T.Ways Ltd
Trustees Annual R8port
The trustees, who is also a director of the charityforth8 purposes of the Companies Act2006.
presents their report with the unaudited financial statements of the charity for the year ended
29 February 2024.
REFERENCE AND ADMINISTFIATIVE DETAILS
Company No. 08340892
Charlty No. 1154344
Principal Office
Fisher Business Park
Green Lane
Sheff ield
S35 9W
Registered Office
24 Mapier Court
Gander Lane
Barlborough
S48 4PZ
Directors and Trust885
The directors of the charitsbie company are its trustees for the purpose of charlty Law.
The following served duringthe year:
MJ Barratt
A K Belcher
J M Belcher
P Booth
J D Copeiand
J L Dyson
M S D Fisher
STyson
B C Lewis
L E Knowles
- IT Account Manager
- Senior Lead Hand
- TeachinE Assistant
- Safeguarding Manager
- Employment Foreman
Director
- Diroctor
-Technology Graduate
-Appointed 11.12.2023
-Appointed 15.01.2023
Key Managernent Personnel
Managing Director
Patricia Booth
Deputy Manager
- Sarah Morton
Staff
- William Beever
Staff
- Ellie Whttworth
Staff
- Maddison Gregory
Staff
Christine Register
Accountants
Footprints Accountancy Ltd
24 Napier Court
G8nder Lane
Barlborough
S43 4PZ

PA.S.T.Ways Ltd
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
The purpose of the chaiity is to provide a unique and personalised education foryoung
individuals aged 10-16who may have difficulty in traditional schooling environments.
The main activities undertaken are providirbg8 safeand supportive environment to ensure our
students C8n continue their education and thrivB to theirfull potential. Supported bya highly
qualified and experienced team, the charity provides exceptional socialand emotionalsupport
to both students and theirfamiiies.
ACHIEVEMENTSAND PERFORMANCE
Durinethp. previous 12 months. PA.S.T.Ways successfully mertored and developed 16 of our
students to the next level in their path towards either employmentorfurthereducation. We
continue to make new relationshipswith mainstream schooLs as well as cementing our current
relationships. Once again. we successfully entered 5 year 11's into theirexams during the
period.
FINANCIAL REVIEW
The financial position atthe end ofthe period was a surplus of £228.893.
The reserves policy is that the reserves are held for future investments 8nd a potential property
developmentlmove.
We are fortunate enough to have half a dozen active and supportive volunteerslboard members
that give up theirtimeto enablethe business toconcentr8te on dayto day activities while
leaningon their expertise and knowledge to provide 8ccurate and Ydluable input into the
nning of P.A.S,T.W8yS.
The charity will continue to receive monies frorn existing sources and seek new investment8 in
omingyears.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The trustees are responsible for keeping properaccounting records thatdisclosewrth
reasonable accuracy at arytimethe financial position of the chartyto enable themto ensure
that thefinancialstatements compLywith the CompaniesAGt2006. Thetrustees are 8180
responsible tor s8fegu8rdingthe assets ofthe charity and hence taking reasonable steps forthe
prevention and detection of fraud and other irregutsrities.
The above report has been prepa￿d in accoTdancewith the prcwisions applicabieto companies
subjectto the small companies re￿.rne as set out in Part 15 of the Companies Act 2006 and in
accordance with the Charities SORP (FRS 102).
Signed on behalf ofthe boarci
P Booth
Managing Director
18 October 2024

P.A.S.T.Ways Ltd
Independent Examiners R8POrt
INDEPENDENT EXAMINERIS REPORTTO THE TRusfEES OF PA.S.T.WAYS LTD
I report to the ch8fTties trustees on my examination of the financial statements of P.A.S.T.Ways
Ltd forthe year ended 29 February 2024.
Re¥pDnsiblittles and basls of report
As the charities twstees land also directors forthe purposes of company lawl you are
responsible forthe preparation of the financial ststements in accordance with the requirements
ofthe Comp8niesAct 2006 (the 2006Act).
Having s8tisfied myself thatthe financialstatem8nts ofthe Charity are not required to be
audited under Part 16 ofthe 2006 Act and er eligible forindependent examination, I report in
respect of my examination of your charity s financial statements as carried out under section
145 of the Charities Act20111 {the 2011 Act).
In carrying out my examination I havefollowed the direction given bythe Charity Commission
under section 14515) Ibl ofthe 2011 Act.
Independent Examiner's statement
I have completed my examination. I can confirm that no material matters have come to my
8ttention in connection with the examination giving me causeto believe:
Accounting recordswere not kept in accordance with section 386 ofthe 2006Act' or
The financial ststements do not accord with those records" or
The financial statements do not complywith the accounting requirements under section
396 of the 2006 Act other than any requirement tat the fjnancial statements five a'true
and fair'viewwhich is not a matterconsidered 8s part of an independ8nt examination:
or
The financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practicefor8ccounting and r8POrtingby
charitie5 applicable to charities preparingtheiraccounts in accordance with the
Financial Reporting St8nd8rd 8ppLicable in the UK and Republic of Ireland (FRS 1021
I have no concerns have come a¢ross no othei matters in connection with the oxamination
to which attention should be drawn in this report in orderto enable a proper understanding of
the financial statements to be reached.
Julie Robinson ACMA CGMA MAAT
Footprincs Accountancy Ltd
24 Napier Court
Gander Lane
Barlborough
Chesterfield
S43 4PZ
18 October 2024

P.A.S.T.W8ys Ltd
Statement of Financial Activities
Fortheyear ended 29 February 2024
Unrestricted
Funds 2024
Totsl Funds
2024
Total Funds
2023
Note
Income:
Donations
Investments
207,321
2.135
207.321
2,135
198,944
565
Total
209,456
209.456
199.559
Expendlture:
Oth8r
176,580
176.580
184,722
Net Income
32.876
32.876
14,837
Net movement in
funds
32,876
32,876
14,837
Reconciliatlon
of funds:
Total funds brought
forward
196.017
196.017
181.180
Totalfunds carrled forward
228.893
228.893
196.017

PA.S.T.Ways Ltd
Surnmary Income and Expenditure Account
Forthe year ended 29 February 2024
Noto
2024
2023
Income
207,321
198,994
Interest and investment income
2.135
565
Gross Income forthe year
209.456
199.559
Expenditure
173.761
183.434
Depreciation and chargesfor impairment
of fixed assets
2.819
1.338
Total expenditure for the year
176.580
184,772
Net income forthe year

P.A.S.T.Ways Ltd
B8iance Sheet
As at 29.02.2024
2023
Fixed asset
T8ngible assets
10
8.457
10,316
8,457
10.316
Current assets
Debtors
Cash at bankand in hand
11
14
18.133
206.999
50
195,147
225.132
195,197
Cr8ditors: Amount falling due
within one year
12
14,696)
{9.496}
Net current asset8
220.436
185,701
Total assets less current liabilities
228,893
196.017
The funds of the charlty
Unrestrictedfunds
General funds
15
228.893
196,017
Totalfund$
228.893
196,017
These accounts have been prep8r8d in accordance with the special priwisions of Part 15 of the
Companies Act 2006 relatingto small companies.
For the year ended 29 February 2024 the companywas entitled to exemption under section 477
of the Companies Act 2006 reiaiingto small Gompanies.
The members have notrequired the companyto obtain an audit in accordance with section 476
ofthe CompaniesAct 2006.
The directs acknowAedge their responsibilitiesforcomplyngwith the requirements ofthe
Companies Act 2006 wth respect to accounting recor(Is and the pieparation of account&
Approved bythe board on 18 October2024 andsigned on its behalf by:
P Booth
Managing Director
18 October 2024

PA.S.T.Ways Ltd
Notes to the Account8
Forth8 year ended 29 February 2024
1 Accounting pollcles
Basis of preparation
The financial statements have been prepared in accordancewith the Accountingand Reporting
by Charities: Statement of Recommended Practic8 applicable to charities prep8ringtheir
accounts in accordancewith the Financial Reporting Standard applicable inthe UK and
Republic of Ireland (FRS102} (effective 1 January2015}- (Charities SORP IFRS 102}}. the
FinAnttiAI Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the
Companies Act 2006.
Change in ba8ls of accounting or to prevlou8 accounts
There has been no change to the accounting policies Ivaluation Tules and method of
accountlngl slnce iastyearand no changes have been made to accounls for previousyears.
Fund accounting
Unrestricted tunds
These are available for use at the discretK)n of the trustees in
furtherance of the generdl objectives of the charity.
Incomo
Recognition of in¢om8
Income is includèd in the Statement of Financial Activities (SOFA)
when the Gharity becomes 8ntitled to, a￿1 virtually certsin to
receive, the income and the amount of the income can be
measured with sufficient reliability.
Donations and legacies
VoLuntary incomè received byway of grants. donations and gifts
included in the SoFAwhen ￿ceIVable and onlywhen the Charity
has unconditionalentitlementtothe income.
Volunteer help
The v8lue of anyvolunteer help is not included in the accounts.
Expendlture
Recognition of expenditure
Expendrture is recognised on an accruats tjasis. Expenditure
includes anyVATwhich cannot be fully recovered, and is
reported as part of the expenditure to which it relate&
Other expenditure
These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed ass¢ls and deprecoation
Depreciation is provided atthe followngannual rates in ordertowrile off each asset over its
estimated useful life:
Fixtures and equipment
25% Reducing balance
Computer equipment
25% Reducing balance

PA.S.T.W8ys Ltd
Notes to the Accounts
Fortheyear ended 29 February 2024
Trade and other debtors
Trade and other debtors are recognised atthe settlement amount due after anytrade discount
offered. Prepayments are valued atthe amountprepaid net of anytrade discounts due.
Cash and cash equlvalents
Cas h and cash equivalentcomprise cash at bank and on hand, demand d8POSlts with bank
and other short-term highly liquid investments with original maturities of three months or less
2nd bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current
liabilities.
Trgde and oth@r creditors
Short term cre(Sitors are measured atthetransaction price.
Other creditors and provisions are recognised where the charity has a PTesent obligation
resulting from a past event that￿rilL probably result in trensferof funds to a third party and the
amount due to settle the obligation can be measures or estimated reliably.
Creditors and provisions are nomially recognised at their settlement amount after allowing for
anytrade discountsdue.
Pension cosls
The charity operates a defined Gontribution pian for it8 employees.
A defined contribution plan is 8 pension plan underwhichthe company paysfixed contributions
into 8 separate entity.
Once the contributions Iiave beén paid the cornpany has no further payment oblig8tions.
The contributions are recognised as expenses when theyfalldue.
Amounts not paid are shown inthe balance sheet.
The assets ofthe plan are held separatelyfrom the company in independently administered
funds.
2 Company siatus
The company is a private company limited by guarantee and consequently does not have share
capital.
3 Statemont of Financial AcltvitiOS- prlor year
Unrestricted
lunds
Totalfunds
Income and endowmentsfrom=
Donations and legacies
Investments
198.995
565
198,995
565
Expenditure on:
Other
(184.723)
(184.723)
Net income
14.837
14.837
Reconciliation of funds:
Totalfunds broughtforward
181.180
181,180
Totalfunds carrfed forward
196,017
196.017

P.A.S.T.Ways Ltd
Notes to the Accounts
Forth8year ended 29 February 2024
4 Income from donations and iegacjes
Unrestricted
Restricted
Total 2024
Total 2023
Schoolfunding
Donations
Free school meals
192,512
14,809
192,512
14.809
195.547
3,394
53
198,994
207.321
207,321
5 Income from investment
Unrestrictsd
Restrictsd
Total 2024
Total 2023
Deposit account
interest
2.135
2.135
565
2.135
2.135
565
6 Other expenditure
Unrestricted
Restricted
Total2024
Total 2023
Employee costs
119,549
119,549
135,715
Motor and travel costs
2,737
2,737
178
PromigAA cnsts
21.017
21,017
26.387
Amortisationldepreciation
1819
2.819
2,746
General administrative
costs
Leg8l8nd professional
costs
27,355
27,355
27,355
3.103
3,103
3.442
176,580
176,580
184,722
7 Net income belore transfers
2024
2023
This is stated 8ftercharging:
Depreciation of owned fixed
assets
2,819
2.746

P.A.S.T.W8ys Ltd
Notes to the Accounts
For the year ended 29 February 2024
8 Trustee remuneration and expenses
None ofthetrustees have been paid any remuneration in the current or prior periods.
9 Staff costs
Total2024
Total 2023
Salarigs and wages
Pension costs
113,291
5,093
118,384
133,198
2,517
135.715
No employee received emoluments in excess of £60.000.
The average monthly numberof fuLltime equivalentemployees duringthe yearwes 6 (2023: 61.
10 Tangible fixed assets
Fixtures and
equipment
Computer
equipment
Total
C05t or revaluatlon
At1 March 2023
Additions
At 29 February2024
18,101
960
19.601
5.220
23,321
960
24,281
5.220
Depreciation and impaimient
At 1 March 2023
Charge fortheyear
At 29 February 2024
8,952
2,527
11,479
4.053
292
4,345
13,005
2,819
15,824
Net book values
At 29 February 2024
At 28 February 2023
7,582
9,149
875
1,167
8.457
10,316
11 Debtors
2024
2023
Trade debtors
Prepayrnent5 8nd accrued income
17,332
801
18.133
50
50
10

P.A.S.T.Ways Ltd
Noies to theAccounts
Fortheye8r ended 29 F8bruary2024
12 Creditors
2024
2023
Trade creditors
Accruals
2.511
2,185
4,696
9,496
9,496
13 Analysis of net assets between funds
Unrestricted
Resirlcted
Endowment
Total 2024
FIx8d assets
Investrnents
Net current assets
.457
8,457
220.436
228,893
220.436
228.893
14 Reconclllation of net debt
At 1 March 2023 Cash flows
HPIFinance
ases
At29
February
2024 £
195.147
11,852
206,999
Cash and cash equiv81ents
Bankoverdrafts
195.147
11,852
206.999
15 Movemant in funds
At 1 March
2023
Incomlng
resources
Resources
expended
Gros$
transfers
At29
February
2024
Restricted
fund*
General
fund8
196,017
209.456
(176.580
228.893
Designated
funds
Total funds
196.017
209.456
(176,580)
228.893

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on
the accounts
Report to the trusteesl
members of
Char-iy IN￿17
P.A.S.T.Ways Ltd
On accounts for the year
ended
291h February 2024
Charity no
(if any)
1154344
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity ("the Trust"} for the year ended 31. December 2023.
Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation
basis of report of the accounts in accordan￿ with the requirements of Ihe Charities Act
2011 {"the Act.).
I report in respecl of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have
come to rny attention in connection with the examination which gives me
cause to believe that in, any material respect..
accounting records were nol kept in accordance with section 130 of
the Act or
the accounts do not accord with the accounting records
Independent examiner's
statement
I have no COn￿rnS and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
Signed:
Date:
18.10.2024
Name:
Julie Robinson
Relevant professional
qualification(s) or body
(if any):
CGMA, ACMA. MAAT.
Address:
Footprints Accountancy Ltd
24 Napier Court. Gander Lane
Chesterfield, S43 4PZ

Only complete if the examiner needs to highlight matters of concern (see CC32,
Independent examinalion of charity accounts.. directions and guidance for
examiners).
Give here brief details of
any items that the
examiner wishes to
disclose