Charlty r¢glstratlon numb*r 1158598 (England and Wales) FRIENDS OF BEDONWELL SCHOOLS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## **FRIENDS OF BEDONWEll SCHOOLS** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** **Charity registration** Ms K Townsend Mrs G Smee Mrs K Hanson Mrs T Greenaway England and Wales 1158598 FRIENDS OF BEDONWELL SCHOOLS CONTENTS Page Trustees, report Indopendonl examinerfs report stotemènl of financial actlvltlo9 8alane8 she81 Noles to th& linanclal $tat&ment$ 8-10 ## **FRIENDS OF BEDONWELL SCHOOLS** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ The trustees present their annual report and financial statements for the year ended 31 August 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 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 10?)" (effective 1 ,)An1iary ?019) ## **Objectives and activities** The charitable objectives of Friends of Bedonwell Schools (FOBS) is to raise funding to provide activities, equipment and services to enhance the education of the children in the school. The aim of the charity is to fund raise to be able to meet the charitable objectives. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## **Financial review** 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. This level of reserves has been maintained throughout the year. ## **Structure, governance and management** The charity is an unincorporated association and as such the committee, who are trustees of the charity, are personally liable for the acts and defaults of the charity. The trustees who served during the yeor and up to the date of signature of the finanoial statements were: Ms K Townsend Mrs S Keeble (Retired 31 August 2025) Mrs G Smee Mrs K Hanson Mrs T Greenaway (Appointed 1 September 2025) None of the trustees has any beneficial interest in the charity. All of the trustees are members of the charity and guarantee to contribute £1 in the event of a winding up. The trustees' report was approved by the Board of Trustees. Ms K Townsend **Trustee** 15 May 2026 - 1 - ## **FRIENDS OF BEDONWELL SCHOOLS** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF FRIENDS OF BEDONWELL SCHOOLS** I report lo the trustees on my examination of the financial statements of Friends of Bedonwell Schools (the charily) for the year ended 31 August 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 earned 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** 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 emoo• "'"'-"""" on,,""'"'" S<�m'"" fu o, reaeo,o** - . �] ::i, ��:[•"'• • ] Mr P Herelle Dated: 16 May 2026 - 2 - ## **FRIENDS OF BEDONWELL SCHOOLS** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **Current financial year** |**Current financial year**||| |---|---|---| |||**Unrestricted**| |||**funds**| |||**2025**| ||**Notes**|**£**| |**Income from;**||| |Donations and legacies|**2**|1,689| |Charitable activities|**3**|45,258| |Investments|**4**|102| |**Total income**||47,049| |**Expenditure on:**||| |Raising funds|**5**|199| |Charitable activities|**6**|28,740| |Other|**9**|9,206| |**Total expenditure**||38,145| |**Net income/(expenditure) for the year/**||| |**Net movement in funds**||8,904| |Fund balances at 1 September 2024||15,035| |**Fund balances at 31 August 2025**||23,939| The statement of financial activities includes all gains and losses recognised in the year. 1 he statement ol finanoral aotrvItIes includes all gams and losses Ieoog11Ised 111 the year. All Income and expenditure derive from continuing activities. The notes on pages 6 to 10 form part of these financial statements. - 3 - FRIENDS OF BEDONWELL SCHOOLS STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Prlor flnanclal year 2024 Notes Donallon5 and leua¢le6 Charrtable activities Investments 37,421 38 Total In¢omt 38,670 22.688 Olhor 18,278 4e, Id4 Not Incomellexpendltur?) for tho yearl Net movfrm¢nt In fund8 18.0941 Fund balances at 1 September 2028 23,129 Fund balan¢e8 at 31 August 2024 15,035 FRIENDS OF BEDONWELL SCHOOLS BALANCE SHEET ASAT31 AUGUST2025 2025 2024 Note$ Current assets Dgblors Cash al bank and In h8nd 11 2.750 21.189 4,028 11.007 23.939 15.035 Net current a8Bet8 23,939 15.035 The funds of the charlty Unreslri¢tod funds 12 23,g39 15,035 23,939 15,035 Thg Inan¢ial stslem8nls were approvod by tho tru$tg0$ on 85 May 2026 Ms KTownsand Tru8t¢e FRIENDS OF BEDONWELL SCHOOLS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollcles Charity information Frlends of Bedonwell School$1s 8 ¢h8rlty a¢llng as an unln¢orporaled ass¢ciatlon and as such the commitiee. who ar• trusteos of the charity, are personally liable for the acts and defaults of the charity. 1.1 Accountlng eonv•ntlon The fin8nel%l st8tftmÉnts hava boen pr*parèd In Ar¢¢rd8Jne* with the trtharily'A governing document, IhB Chariti8s Act 2011, FRS fj02 The Financial Reporting Standard applicable in the UK and Republic ol Ire1and' I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charilies.. Statement of Rècommended Pra¢ti¢e appli¢abl¢ lo ¢hariligs preparing their account$ In a¢cordan¢e with tho Flnan¢Sal Reporting Standard applicable In the UK and Republic Of Ireland IFRS 1021" leffective 1 January 20191. The charity is a PLiblic, Benefit Enlily as deflned by FRS 102. The charity has taken advantagè ol the prov18ions In the SORP for eharllbes not to prepare a Statement of Cash Flows. The finan¢ial stat*m8nts havo doparted from the Charillos IAo¢ount$ and Reports) Regulatlons 2008 only lo the extent requlred lo provlde 8 true and f8lr vlew. Thls departure has Involved followbng the Statement of Recommended PraCt￿e for charitie5 applylng FRS 102 rather than the version of the Ststement of Recommended Practl¢e whl¢h 1$ ratsrr¢d lo In tho R¥gulatlon$ but whlch ha$ slnce bgon wllhd18wn, The financial slatem8nls are prèpared In slerllng, which Is the functional currency of the Qharlty. Monetary amounts In th&$$ fln8n¢lo18lalem8nts ar¥ round&d to tho ngarost £. The 1Snanci81 slalemenls have been prepared under the hl8tori¢al cost conventlon. The princlpal ac¢ounllng polioies adopted are sel out below. 1.2 Golng con￿rn At the tlme of 8pprovlng the flnancla5 statements. the trustees have a reasonablé expeelalion that the charity hA$ Adeqii&t8 resr)Iirres lo conllnue In operAllonal fixlstpneft for the I0￿5￿Pabl￿ fiihire Thill tliéj IflJ%t*ps conllnu$ to adopt the golng ¢C*n¢ern ba$1$ of a¢¢ountlng In preparlng th& financial stslemenls. 1.3 Charltablo funds Unrestricted fijnds are available for use al the discrellon of the twstees in furtherance of their charitable oblodivos. Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and usas of the restricted funds ar8 s6t out In th8 notes to the linanclal slataments. Endowment funds are 8ubject to specific conditions by donors that the capital musl be maintained by the charty. 1.4 Income Incomè is recognis8d whan the charity is legally antr(lèd to it 8ft8r any perfomianca conditlDns havo b8•n met, the arnDunts can be measured rellably, and il Is probable that Income wlll be received. Cash donations are recognised on ￿ceIPt. Other donations are recognised once the charty has been notified oif the donation, unless p?rfoman¢¢ condilipns rgquirg deforial of the amount. Income lax recoverable in relation to donation5 received under GiftAid or deeds of covenant is recogni5ed al the time ol the donation. Lega¢les are recogniséd on receipt or othetwise If the ch8rtty has beén notliÉd of 8n Impending dtslrlbutlon, the Rmount is known, and receipt is expected. If the amount is not krsown, the legacy is treated as a conbngènt aÉs•t FRIENDS OF BEDONWELL SCHOOLS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Icontlnuedl 1.5 Expenditure Expenditure Ss reeognised ¢nce there 1$ 8 Segal or eonstructlve obllgad¢n lo Iransler economic ben8fit lo a third party, il is probable that a transfer ol economio benefits will be required in settlement, and the amount of the obllgatlon can be m¢a$ur¢d r¢llably, Expenditure is ckssified by aclivily. The costs of each actwity are made up of th6 total of dirtsyt ¢o$ls and shared Costs, Includlng Support costs invofved In undertaklng *&¢h ectlvlly. Dlrect costs attributable to a single actlv5ty are allocated dlreclly lo that actlvlly. Shared cost5 which contribute Its more than one activity and support costs wliich are iiol attrlbutable lo a sii)gle aL*ivily are appoitioi)ed be￿e&ll Ili¢¥k) &Llivili>b Url a ts&tsib Consislenl wllh the use of ro$¢ur¢gs. 1.8 C86h and cash equivalents Cash and cash equivalents Include Cash In hand, deposrts held at call with banks, other short-l¢rm liquld Investments with origlnal maturities of three months or less, and bank ovefdrafts. Bank overdrafts are shown within borrowings in current liab11115es. 1.7 Flnanelal Instruments The charity has elected to epply the provislon$ of Seollon 11 '8a8lc Fbnanclal In5trumenls' and Secllon 12 'oth8r Flnanclal Inslrumonls Is8ues' of FRS 102 to all of its financlal Snstruments. Financial InBlrumenls are recogn15ed In the ch8rty'B ba18nce Bheet wh8n the ch8rlty b•corn8S Party to th8 contractual provlsions of tha instrument. Financisl 855els and liabilf(ies are offset. with the nel amounts presented in the financlal statements, when thore is a legally 8nforc6abl& rlghl to s8t off the recognised amounts and thère 1$ an Intentlon to sèttla on è nat basis or to ￿811$¢ Iho ass¢t and settle tho Ilabillty slmultongously. B￿le Iln•nclèl ass•ts 8a whioh inolud¢ dobtOWJ ond ooph ond bonlf bolonco9, orc Inltlally meo9ured al tr&n5aclion price including tran$a¢lion ¢osl$ and are sub8equenfjy ¢arrled at amortl8e¢S cost u51ng the effective Interest method unless the arrangement constrtules 8 financing transaction, where the Iransaclion is measured at th& present value of the future receipts discounted al a markot r&t& of Interest. Flnancial ag8et8 ¢las8ified as receivable within yeai are not amortised. B4.glr. flnrtiirlal Ilnhllilie.• 88sie iinancial liabilities, Includlng cr8d￿9T5 and bank loans 8re Initially recognised at transaction prlce unless the arrangement constitutes a flnancing transaction, where the debt instiument 15 measured al the present valuè of the future payments discounted al a market rate of interest. Financial liabilitlés classifièd as payable wllhin one year are not amortl$ed. t instriimftnls E)r* siih%ftqiiftntly r,airipd at amnrtl8FJd r.n81, 118lng th($ f*flftrtlvA IntAfASt rAtq> moth¢)d Trade creditors are obllgalions lo pay for goods or services that have been acquired in the ordlnary cours8 of operatlons from suppliers. Amounts payable aro classifled as currènt liabllitiès If paymènt is due wlthin one year or less. If not, they are presented as non-¢tsrrent liabilities. Trade creditors are recognised inib'ally at tran5aolion piice and subsequently measured at amorttsed cost using the effeoliv6 interest méthod. Dgrgcognifion of ffnan¢lal Il*bllltle$ Financial liabilities are derecognised when the charity's contractual obli9ations expire oi ore dls¢harged or ¢an¢elled. FRIENDS OF BEDONWELL SCHOOLS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Donstions and legatties Unrestricted Unrestricted lunds fund$ 2025 2024 Duiidlivjiis giltts. 1,689 1,211 1,689 1,211 ChArltabl• actlvlllgs Chorltable Charltable Income Income 2025 2024 Fund-ralsing aclivltle¥ 45.258 37.421 In¢omè Trom Inv?$tmenl• Unre$trl¢ted Unre$lrl¢t•d fund$ fund8 2025 2024 Interest receivable 102 38 Expondlturo on ralslng funds UnrestrICt￿ Unrestrlcted lunds funds 2020 2024 Fundr¥l$lng and publl¢Sty Other fundra15ing costs 199 FRIENDS OF BEDONWELL SCHOOLS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charitablc activlties Charitable Charitsbl• expenditurè expendlturè 2025 2024 Fund-raising activitiès 28,740 22.688 Trustees None of the trugtees ltsr any person8 conn¢¢l&d wllh them) recelved any remunération or benefits from the charity during the year. Employee¥ 2025 Numbfrr 2024 Numbèr Total Thg chaiity does not have any employees. All the trustses or8 volunleor$. other Unr8Stricted Unrestricted fvJnfl* fiind$ 2025 2024 Admin expenditure Oiher expenditure 764 8,442 716 17,562 10 Taxatlon The charity is exempl from taxation on its aclivilie5 because all its incom6 Is applied for charitable purposes. FRIENDS OF BEDONWELL SCHOOLS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Debtors 2025 2024 Amounts falling duo wlthln on¢ y••r; Pr8payments and accrued inoome 2,750 4.028 12 Unrestrlcted fvnd8 The unrestricted funds ol the charlty comprise the unexpended balances of donations and gRnts which are not $ubjocl to specific conditlons by donors and grantors as lo how ihgy may bo Usod. These include designated funds whlch havo been set aslde out of unreslrlclttd funds by the tru51ees lor specific purposes. At1 September 2024 In¢omlng Resour¢es At 31 August resources expended 2025 General funds 15,035 47,049 138,1451 23,939 Pr•vlous y•ar'. At1 September 2023 Incomlng resoure•$ Re80ur¢•s At 31 August ¢xpended 2024 Gen•ral funds 17.331 38,670 140,9661 15.035 13 R•latad porty tran8actlon8 There wgre no di$closablé re191ad party tr8nsa¢tlons durlng th& year12024- None).