Charity registration number 1156110 (England and Wales)
SMART SCHOOL COUNCILS COMMUNITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
SMART SCHOOL COUNCILS COMMUNITY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Andrew Moffat Sam Hockman Neil Graham (Appointed 6 November 2024) Katherine Knight (Appointed 16 June 2025) Graca Fonseca (Appointed 10 February 2025) Jon Alexander (Appointed 10 February 2025) James Teasdale Charity registration England and Wales 1156110 Principal address 86 - 90 Paul Street London EC2A 4NE Independent examiner Galloways Accounting (Bexhill) Limited 23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH
SMART SCHOOL COUNCILS COMMUNITY
CONTENTS
| Page | |
|---|---|
| Chairman's statement | 1 |
| Trustees' report | 2 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 - 18 |
SMART SCHOOL COUNCILS COMMUNITY
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 JULY 2025
Foreword from Chair of Trustees
This year has been a strong one for Smart School Councils. We have continued to grow, deepen our impact and help more young people to get a practical, inclusive experience of democracy and speaking up at school.
We are proud to have reached a major milestone, supporting 600 schools across the UK. Almost a third of our school members are in the most deprived areas of the country, and we are proud that our programme is supporting the young people who most need it.
This year we have delivered a healthy surplus, as a result of a new fundraising strategy, a continued increase in trading income, and careful spending. We also retained 85% of members this year, showing strong support for our programme.
It’s led to a big impact, a wider reach and a stronger financial position. These will all be important ingredients in our longer term ambitions. With a strong foundation, I am confident that Smart School Councils will continue to deliver a fantastic impact in the coming year.
.............................. Sam Hockman Chair of Trustees
30/03/2026 Date: .........................
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SMART SCHOOL COUNCILS COMMUNITY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statements for the year ended 31 July 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 objective of the organisation is to advance children in life and help children and young people who from time to time may participate in school councils and other forms of student representation and action through:
(a) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as responsible individuals;
(b) Providing support and activities which develop the skills, capacities and capabilities of those who work with children and young people to listen to and engage with young people.
Public benefit
The Principal Activity during the year continued to be that of providing Education about active involvement in democracy to school children and teachers.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
We continue to believe that everyone’s voice should be valued and included in a democracy. And that schools are fantastic places to achieve that. We’re really proud that more schools are taking the steps to involve everyone in democracy and debate, not just a small group of pupils.
With 600 member schools, we are proud to be helping young people and the adults that work with them to speak up. We are helping around 180,000 young people to find their voice in school.
Case Study: Partnership with Electoral Commission
In 2025, we ran workshops with blind and visually impaired young people in Liverpool. They chose to debate issues around the electoral system and its accessibility for disabled young people and those with additional needs. They then worked to create scripts and filmed videos highlighting the key issues they identified. The young people who took part all stated that it had helped them to feel more confident to speak about democracy and be more likely to get involved in the future. They also felt that they would be more likely to engage with democracy and the electoral process.
These debates were then shared with SEN settings across the country where young people watched the videos and discussed the issues themselves. They had an opportunity to have their views heard directly by the Electoral Commission and with the other schools who took part. In our post-project surveys, the young people stated that this was a highlight for them - the ability to debate and see the views of other young people in areas quite different from their own.
Case Study: Involvement in democracy
Our surveys show that the number of young people involved in democracy increases by 81% after using our programme. At Kells Lane Primary, participating has meant that all young people now engage in weekly discussions, building the confidence to express their opinions. Pupils now have genuine leadership opportunities at the school and a deeper understanding of how their ideas can shape school life.
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SMART SCHOOL COUNCILS COMMUNITY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
Similarly in Halling School, the shift was immediate. Pupils started bringing ideas, challenging decisions, and collaborating in new ways. Instead of simply talking about school lunches, for instance, pupils designed and trialled a new menu format.
“It’s not just that more voices are heard - it’s that they’re doing something with their voice”
These might seem like small changes, but for the young people involved, these are important issues that they have been able to raise and change as a group, showing they can organise.
Impact
Our programme has four key aims:
-
To involve significantly more young people in pupil voice and democracy
-
To increase the number of young people who feel listened to in school
-
To help young people build better speaking and listening skills
-
To support young people most in need
| Goal | Impact this year |
|---|---|
| To help more young people to be actively involved in democracy through pupil voice |
The average percentage of pupils involved in pupil voice before the programme is 6%. After the programme, it is 87%. |
| To help more young people feel listened to | The average percentage of pupils who felt listened to before the programme is 36%. After the programme, it is 89%. |
| To help young people build better speaking and listening skills |
94% of teachers ‘strongly agree’ or ‘agree’ that their Smart School Council is having a positive impact on speaking skills. 92% of teachers ‘strongly agree’ or ‘agree’ that Smart School Council is having a positive impact on listening skills. |
| To support young people facing disadvantage or with additional needs |
30% of our member schools are in the most deprived areas (IMD1 or IMD2) |
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SMART SCHOOL COUNCILS COMMUNITY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
Financial review
During the year the organisation received income of £264,632 (2024: £220,422) of which £59,467 (2024: £76,344) was restricted grant income. In the same period the Expenditure totalled £192,174 (2024: £231,732) of which £48,308 (2024: £76,344) was restricted. The net surplus in unrestricted funds for the year was £61,299 (2024: net deficit £11,310). A positive result due to careful monitoring of core costs and investment in fundraising activities.
Smart School Councils Community operates a Reserves Policy which aims to retain unrestricted reserves equivalent to three months' worth of ordinary running costs. The reserves policy is reviewed annually by the trustees to ensure it meets the demands and requirements of current charity performance.
Based on the planned expenditure for the year to July 2026 the Trustees would aim to hold minimum unrestricted reserves at the start of the year of £60,000 (2024: £50,921). The actual unrestricted reserves balance on 31 July 2025 was £82,691 (2024: £21,392). The charity has invested additional resources into fundraising and has successfully built back the reserves position.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
Structure, governance and management
The charity is constituted as a Charity Incorporated Organisation and is registered with the Charity Commission for England and Wales with registration number 1156110. The Charity is governed by the standard constitution document which includes voting members other than its charitable trustees which is dated 14 August 2014.
The trustees who served during the year and up to the date of signature of the financial statements were:
Andrew Moffat Sam Hockman Neil Graham (Appointed 6 November 2024) Katherine Knight (Appointed 16 June 2025) Graca Fonseca (Appointed 10 February 2025) Jon Alexander (Appointed 10 February 2025) James Teasdale
Recruitment and appointment of trustees
Trustees are appointed by the decision of the members at the annual general and rotate by resignation of one third of their number on an annual basis.
The two founder members of the Charity, Asher Jacobsberg and Greg Sanderson are not Trustees. Greg Sanderson is an active Manager within the Organisation, and Asher Jacobsberg left the Organisation in July 2017.
Organisational structure Additional Governance Matters
Smart Schools Councils employs three full time members of the staff, Greg Sanderson, Director, on a full-time basis. The trustees are responsible for managing and assessing Greg's performance.
The organisation also employs a number of associates to deliver training and provide expert support on an ad hoc basis. Associates are managed by Greg Sanderson, the Director. The trustees regularly review the risks faced by the Charity at the Trustees' meetings and have developed an Organisation risk register to formalize the procedures.
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SMART SCHOOL COUNCILS COMMUNITY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
The trustees' report was approved by the Board of Trustees.
.............................. Sam Hockman Trustee 30/03/2026 Date: .............................................
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SMART SCHOOL COUNCILS COMMUNITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SMART SCHOOL COUNCILS COMMUNITY
I report to the trustees on my examination of the financial statements of Smart School Councils Community (the charity) for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
==> picture [123 x 40] intentionally omitted <==
Peter Watters FCA
Galloways Accounting (Bexhill) Limited
23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH Date: ............................
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SMART SCHOOL COUNCILS COMMUNITY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted | Unrestricted | Restricted | Restricted | Total | Unrestricted | Unrestricted | Restricted | Restricted | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||||||||||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |||||||||
| Notes | £ | £ | £ | £ | £ | £ | ||||||||
| Income from: | ||||||||||||||
| Donations and legacies | 3 | 41,000 | 59,467 | 100,467 | 160 | 76,344 | 76,504 | |||||||
| Charitable activities | 4 | 163,372 | - | 163,372 | 142,207 | - | 142,207 | |||||||
| Investments | 5 | 793 | - | 793 | 1,711 | - | 1,711 | |||||||
| Total income | 205,165 | 59,467 | 264,632 | 144,078 | 76,344 | 220,422 | ||||||||
| Expenditure on: | ||||||||||||||
| Raising funds | 6 | 1,019 | - | 1,019 | 1,605 | 7 | 1,612 | |||||||
| Charitable activities | 7 | 142,847 | 48,308 | 191,155 | 153,783 | 76,337 | 230,120 | |||||||
| Total expenditure | 143,866 | 48,308 | 192,174 | 155,388 | 76,344 | 231,732 | ||||||||
| Net income/(expenditure) and | ||||||||||||||
| movement in funds | 61,299 | 11,159 | 72,458 | (11,310) | - | (11,310) | ||||||||
| Reconciliation of funds: | ||||||||||||||
| Fund balances at 1 August | ||||||||||||||
| 2024 | 21,392 | - | 21,392 | 32,702 | - | 32,702 | ||||||||
| Fund balances at 31 July | ||||||||||||||
| 2025 | 82,691 | 11,159 | 93,850 | 21,392 | - | 21,392 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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SMART SCHOOL COUNCILS COMMUNITY
STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Debtors | 14 | 8,184 | 1,068 | ||
| Cash at bank and in hand | 99,277 | 67,768 | |||
| 107,461 | 68,836 | ||||
| Creditors: amounts falling due within | 15 | ||||
| one year | (13,611) | (47,444) | |||
| Net current assets | 93,850 | 21,392 | |||
| The funds of the charity | |||||
| Restricted income funds | 18 | 11,159 | - | ||
| Unrestricted funds | 19 | 82,691 | 21,392 | ||
| 93,850 | 21,392 |
30/03/2026
The financial statements were approved by the trustees on .........................
.............................. Sam Hockman Trustee
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's Memorandum of Association, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
(Continued)
1.5 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. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Amortisation
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Intangible fixed asset - Computer Software Fully depreciated
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 1,000 | - | 1,000 | 160 | - | 160 |
| Grants | 40,000 | 59,467 | 99,467 | - | 76,344 | 76,344 |
| 41,000 | 59,467 | 100,467 | 160 | 76,344 | 76,504 |
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Total | ||
| PayPal Income | 8 | 12 |
| Membership sales | 160,933 | 138,227 |
| Postage Income | 17 | 15 |
| Upsells Sales | 2,414 | 841 |
| Miscellaneous Income | - | 3,112 |
| 163,372 | 142,207 |
5 Income from investments
| Unrestricted | Unrestricted | Unrestricted | Unrestricted | Unrestricted | |||||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | ||||||||
| 2025 | 2024 | ||||||||
| £ | £ | ||||||||
| Interest receivable | 793 | 1,711 | |||||||
| Expenditure on raising | funds | ||||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||||
| funds | funds | funds | funds | ||||||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||||
| £ | £ | £ | £ | £ | £ | ||||
| Trading costs | |||||||||
| Purchases | 1,019 | - | 1,019 | 1,605 | 7 | 1,612 |
6 Expenditure on raising funds
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
7 Expenditure on charitable activities
| Total | Total | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 138,355 | 166,466 | |
| Rent & Room Hire | 1,767 | 1,110 | |
| Insurance | 1,617 | 1,556 | |
| Postage & Stationary | 220 | 728 | |
| Advertisment | 3,503 | 3,033 | |
| Sundries | 4,271 | - | |
| Consultancy Finance | 3,668 | 5,587 | |
| Travel & Accommodation | 394 | 8,645 | |
| Hosting fees, IT & Video | 13,263 | 15,910 | |
| Recruitment Costs | - | 284 | |
| Staff CPD & Team building | 816 | 1,482 | |
| Freelance Staff Costs | 18,748 | 21,010 | |
| Office Equipment/furniture | 735 | 170 | |
| Bad Debt | 299 | 279 | |
| Staff Entertaining & Gifts | 712 | 344 | |
| 188,368 | 226,604 | ||
| Share of support and governance costs (see note 8) | |||
| Support | 1,287 | 2,016 | |
| Governance | 1,500 | 1,500 | |
| 191,155 | 230,120 | ||
| Analysis by fund | |||
| Unrestricted funds | 142,847 | 153,783 | |
| Restricted funds | 48,308 | 76,337 | |
| 191,155 | 230,120 |
8 Support costs allocated to activities
| Support costs allocated to activities | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Bank charges | 464 | 564 | |
| Professional fees | 140 | 60 | |
| Staff CPD & team building | 683 | 1,392 | |
| Governance costs | 1,500 | 1,500 | |
| 2,787 | 3,516 | ||
| Analysed between: | |||
| Total | 2,787 | 3,516 |
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
| 9 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,500 | 1,500 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |||
|---|---|---|---|---|
| Number | Number | |||
| 4 | 5 | |||
| Employment costs | 2025 | 2024 | ||
| £ | £ | |||
| Wages and salaries | 130,804 | 153,553 | ||
| Social security costs | 4,376 | 9,211 | ||
| Other pension costs | 3,175 | 3,702 | ||
| 138,355 | 166,466 |
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
13 Intangible fixed assets
| 13 | Intangible fixed assets | ||||
|---|---|---|---|---|---|
| Intangible | |||||
| fixed asset - | |||||
| Computer | |||||
| Software | |||||
| £ | |||||
| Cost | |||||
| At 1 August 2024 and 31 July 2025 | 42,000 | ||||
| Amortisation and impairment | |||||
| At 1 August 2024 and 31 July 2025 | 42,000 | ||||
| Carrying amount | |||||
| At 31 July 2025 | - | ||||
| At 31 July 2024 | - | ||||
| 14 | Debtors | ||||
| 2025 | 2024 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Trade debtors | 8,184 | 1,068 | |||
| 15 | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| Notes | £ | £ | |||
| Other taxation and social security | 5,225 | 2,138 | |||
| Deferred income | 16 | 5,989 | 40,308 | ||
| Trade creditors | 34 | 183 | |||
| Other creditors | - | 2,161 | |||
| Accruals | 2,363 | 2,654 | |||
| 13,611 | 47,444 | ||||
| 16 | Deferred income | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other deferred income | 5,989 | 40,308 | |||
| Deferred income is included in the financial statements as follows: | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Deferred income is included within: | |||||
| Current liabilities | 5,989 | 40,308 | |||
| Movements in the year: |
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SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
| 16 | Deferred income | (Continued) | (Continued) | |||
|---|---|---|---|---|---|---|
| Deferred income at 1 August 2024 | 40,308 | 89,153 | ||||
| Released from previous periods | (34,319) (48,845) |
|||||
| Deferred income at 31 July 2025 | 5,989 | 40,308 | ||||
| 17 | Retirement benefit schemes | |||||
| 2025 | 2024 | |||||
| Defined contribution schemes | £ | £ | ||||
| Charge to profit or loss in respect of defined contribution schemes | 3,175 | 3,702 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 August | At 1 August | Incoming |
Incoming |
Resources |
Resources |
At 31 July |
At 31 July |
||
|---|---|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2025 | ||||||
| £ | £ | £ | £ | ||||||
| UBS: Big Debate Club Grant Nationwide | - | 50,000 | (38,841) | 11,159 | |||||
| The Grace Trust | - | 3,000 | (3,000) | - | |||||
| Electoral Commission | - | 6,467 | (6,467) | - | |||||
| - | 59,467 | (48,308) | 11,159 | ||||||
| Previous year: | At 1 August | Incoming |
Resources |
At 31 July |
|||||
| 2023 | resources | expended | 2024 | ||||||
| £ | £ | £ | £ | ||||||
| UBS:Brighter Futures - Big Debate Club | - | 76,344 | (76,344) | - |
- 16 -
SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
18 Restricted funds
(Continued)
Note to the Restricted funds
Brighter Futures - Big Debate Club. This fund helped us grow the Big Debate Club project, by funding a member of staff to deliver weekly debate content to our member schools. It also helped deliver Big Debate Club workshops sessions to 4-6 pupils targeting schools who are in areas of deprivation. We worked with school partners to target young people with low confidence to boost their speaking confidence. 72% of pupils made better than expected progress in speaking confidence as a result of these workshops.
The UBS grant - this fund was used to develop and deliver the new online format for the Big Debate Club workshops sessions to 4-6 pupils across 100 schools who are in areas of deprivation. We worked with school partners to target young people with low confidence to boost their speaking confidence.
The Grace Trust - This fund enabled us to provide support for three schools in Blackpool in areas of economic disadvantage. Staff at the three schools were provided with access to training to help them to embed the Smart School Councils pupil voice programme in their schools; access to the Class Meeting Tool software which provides the structure and tools for young people to lead discussions in their classrooms; and online training for their pupils to build the skills and confidence to speak up and lead positive change.
The Electoral Commission - This funding was used to work with a school for the blind and visually impaired in Liverpool to create a series of debates on the electoral process and democracy. This work enabled the students to explore these themes and improve their knowledge of how and why to be involved in democracy. The series was then shared with 10 SEN settings across England so that students could take part in the debates and share their views on democracy and the electoral process with the Electoral Commission. This work was part of a wider project supported by the Electoral Commission to widen participation in elections among under-represented groups across England.
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 August | At 1 August | Incoming |
Incoming |
Resources |
Resources |
At 31 July |
At 31 July |
||
|---|---|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2025 | ||||||
| £ | £ | £ | £ | ||||||
| General funds | 21,392 | 205,165 | (143,866) | 82,691 | |||||
| Previous year: | At 1 August | Incoming |
Resources |
At 31 July |
|||||
| 2023 | resources | expended | 2024 | ||||||
| £ | £ | £ | £ | ||||||
| General funds | 32,702 | 144,078 | (155,388) | 21,392 |
- 17 -
SMART SCHOOL COUNCILS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
20 Analysis of net assets between funds
| Unrestricted | Unrestricted | Restricted | Restricted | Total | ||
|---|---|---|---|---|---|---|
| funds | funds | |||||
| 2025 | 2025 | 2025 | ||||
| £ | £ | £ | ||||
| At 31 July 2025: | ||||||
| Current assets/(liabilities) | 82,691 | 11,159 | 93,850 | |||
| 82,691 | 11,159 | 93,850 | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | |||||
| 2024 | 2024 | 2024 | ||||
| £ | £ | £ | ||||
| At 31 July 2024: | ||||||
| Current assets/(liabilities) | 21,392 | - | 21,392 | |||
| 21,392 | - | 21,392 |
21 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
- 18 -