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← The Garden Classroom

2025-08-31-accounts

REGISTERED COMPANY NUMBER: 06759008 (England and Wales) REGISTERED CHARITY NUMBER: 1168587

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE GARDEN CLASSROOM

bk plus Limited Chartered Certified Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

THE GARDEN CLASSROOM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 32

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

Page 1

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Garden Classroom (TGC) is a multi award-winning charity based in North East London. We offer a wide range of high quality nature connection experiences to some of the most nature-deprived people in the UK.

Our mission is to inspire a life-long love of nature in the people we work with: for its proven, multifaceted benefits to wellbeing, for its capacity to offer new ways to connect with peers and learning, and to cement their stake in the future of local urban green spaces and the world beyond.

The charity is run by a diverse and highly skilled board of trustees and an experienced, energetic team of outdoor learning professionals, working for equitable access to nature.

We deliver a variety of programmes across our five departments, each providing complementary approaches to furthering this mission.

1. Education

Curriculum-linked outdoor learning for literacy, maths, science, geography, food, drama and PSHCE. Climate Change for Kids & Sustainability Now whole-school programmes to embed learning and behaviour change in these vital subjects.

Time to Grow (pilot) a whole-year programme with hands-on learning about pollination, growing, harvesting and cooking. Bee education sessions using our active hives to show children the value of our most prolific pollinators.

2. Urban Forest School

Weekly UFS sessions a minimum 10 week programme per class group (average 20 week) for primary aged children who visit a local green space and participate in a wide range of Forest School activities with highly qualified facilitators. Beach School (pilot) children visit the shore at St Leonards on Sea for hands-on learning about ecology and food.

3. Countryside

Day visits to farms for primary school classes to learn about the seasons, experience a working farm and connect with how food is produced.

Residential trips 1-4 night stays for primary children in the autumn and summer in Sussex and Kent. Children engage in a wide range of expertly led activities and eat fresh, delicious food, whilst experiencing the world away from screens.

4. Community

Little Seedlings a free, weekly, drop-in stay and play for 0-5s and their grown ups, full of nature-based play, outdoor crafts, stories and healthy snacks.

Life School (pilot) in partnership with Hackney School of Food to boost the confidence of children requiring SEMH support who are preparing to begin secondary school.

Green Guardians community gardening across Islington's neglected green spaces. This has evolved to include a new community food growing programme.

Wellbeing Walks expertly guided ambles through the green spaces of Islington and a chance to connect with nature and make new friends over tea and cake for those who are 50+.

5. Training

Forest School Training building capacity in the urban environmental education workforce. Bursaries for global majority candidates to access training in Forest School Leadership and Art in Nature.

CPD Workshops and INSET training in outdoor learning for teachers and leaders at schools, nurseries and federations. Outdoor First Aid essential for outdoor learning leaders.

Corporate Events focusing on team building and contributing to the community, in the outdoors.

Page 2

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

Our Volunteers

Volunteers are essential to the work and services of TGC. Among other services they provide:

All volunteers who work directly with our beneficiaries are DBS checked and receive a thorough induction and training prior to starting including knowledge of our child and vulnerable adult safeguarding policies and procedures.

Thank you to all our volunteers!

Page 3

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRATEGIC REPORT

Achievements and performance

Charitable activities

This year saw our founder CEO, Marnie Rose, move on to new, exciting ventures after 16 years growing TGC from a tiny, grassroots organisation to one that brings quality outdoor programmes to over 10,000 urban people each year.

Amy Haworth, a member of our senior team with over 12 years' experience working with TGC, stepped into the leadership role at the start of the year and oversaw a continuation of the growth and success we have experienced, including:

1,879 sessions delivered (15% increase on previous year) 40,823 2-hour visits recorded (4% increase on previous year) 10,984 beneficiaries reached (<1% decrease on previosu year)

Not only did we increase our activity, including piloting new programmes, we improved our organisational stability by increasing our unrestricted reserves and solidified our priorities and purpose: delivering on the aims of the first of a three-year strategy covering 2024-2027. This included new key organisational performance indicators to objectively measure the effectiveness of our work against this plan. For example:

Reaching high needs groups:

82% of the schools we worked with had above national average pupil premium levels.

Deepening our impact:

37% of schools booked more TGC sessions than in the previous year. Individual beneficiaries attended 5% more sessions on average this year.

High quality activities:

100% of beneficiaries said they would recommend TGC to others. 92% of beneficiaries said TGC activities enhanced their wellbeing.

Income

Our typical funding model has consisted of an approximately 50/50 split between traded income (predominantly from schools), and fundraised grant income. Both these funding sources have been destabilised in recent years with a significant proportion of schools operating in a deficit and a number of trusts and foundations "spending out", closing suddenly or significantly restructuring their giving.

Despite these challenges, in 2024-25 we increased our turnover by 20%. We achieved this by retaining repeat custom, increasing our fundraising activity, and diversifying our income, predominantly through Social Investment.

Sessional Traded Income

Schools pay a subsidised fee towards the programmes their children attend. In 24-25 roughly a quarter of inner London schools remained in deficit with no improvement on the previous year. This means there continues to be considerable financial pressure on our main customer base. Despite this, we increased our traded income by 10% from 23-24. This was achieved primarily through increased activity.

Fundraised Income

In 24-25, we continued to prioritise excellent relationships with funders and securing multi-year funding where possible. We raised 30% more than the previous year from trusts and foundations, corporate and individual supporters, including through Social Investment.

Social Investment

With support from Access Reach we were able to secure over £90,000 from Social Investment in the form of grants.

Page 4

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

Looking Forward

We aim to deliver the plans outlined in year two of our strategy including deepening our work in Hackney, working with new groups of beneficiaries including secondary pupils and newly resettled people, and embedding successful 24-25 pilots into our regular annual programme of activities. We seek to continue to build our unrestricted reserves to cover three months operational costs by the end of 2027. We aim to significantly develop our Social Investment to support operational costs over the long-term to cover from other sources.

Charitable Activity

Please refer to our 2024-25 Impact Report for full details of our charitable activity this year.

Financial review

Financial position

In 24-25 income was £831,073 (23-24 £691,328) and expenditure was £739,500 (23-24 £711,202) creating a surplus of £91,573 (23-24 loss -£19,874).

Investment policy and objectives

The Trustees have considered the most appropriate policy for investing surplus funds and have found that bank deposit accounts provide the appropriate combination of security, accessibility, and income growth.

Reserves policy

The trustees consider it prudent to maintain an adequate level of unrestricted reserves to cover the Charity's contractual commitments and provide sufficient working capital and to accumulate funds towards the costs of achieving future objectives of the Charity.

As at the year end, accounts showed funds of £198,529 (2024 - £106,956), of which £134,756 (2024 - £67,475) was restricted or in an asset fund. The unrestricted funds not designated or invested in tangible fixed assets held by the charity are £67,540 (2024: £35,255).

TGC has successfully completed the first of a three year plan to bring the level of unrestricted reserves to three months operational costs by the end of 2027. The trustees have reviewed the circumstances of the charity for the foreseeable future and are of the view that the charity is a going concern.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Garden Classroom is a registered charity and company limited by guarantee and not having a capital divided by shares. It is also known locally as the acronym 'TGC'.

The company was incorporated on 26th November 2008 and is a registered charity constituted as a Limited Company under the Memorandum and Articles of Association. The organisation registered as a charity with the Charity Commission on 3rd August 2016.

The charity is established under written Articles (filed 3rd August 2016) that established the objects and powers of the charity. The charity registration number is 1168587 and the company registration number is 06759008.

Page 5

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Individuals are sought who have an interest in one or more areas of work of TGC and can offer areas of specialism where appropriate. After a three-year term (as registered at Companies House and the Charity Commission), trustees / directors are able to retire from office or may proffer to extend their term for a further period deemed suitable by fellow trustees. A trustee / Director shall cease to hold office if (s)he is absent without permission of the Directors from all their meetings held within a period of six consecutive months, and the directors resolve that his / her office be vacated.

Organisational structure

The Board of Trustees (who are also Directors) shall not be less than three. The charitable company is organised so that trustees meet at least five times a year as a board with termly sub-committees to discuss health, safety and wellbeing; safeguarding; finance and fundraising. Here any major risks to which the charity is exposed are reviewed and systems and procedures are established to manage those risks. If the need arises, there will be occasional extra meetings to discuss issues or challenges, which arise unexpectedly. Trustees host an annual Away Day with the Senior Management Team to discuss the development and implementation of the development plan and to inform the decisions made by trustees about the future direction of the charity.

The daily operations are the responsibility of the CEO, who has overall leadership for the various activities projects and reports formally, on a regular basis, to the board of trustees.

Induction and training of new trustees

New trustees / directors are inducted to fully understand the work and culture of TGC and are provided with information on the roles and responsibilities of trustees / directors. They are also required to read key documents i.e. Charity Commission guidance on 'How To Be A Good Trustee'. The trustees maintain a good working knowledge of charity and company law and best practice by attendance at charity and company courses run by outside providers. New trustees are given copies of the Memorandum and Articles of Association as filed at Companies House and the Charity Commission.

Wider network

The charity has partnerships with the following charities and organisations with which it co-operates in pursuit of its charitable objectives:

Risk management

The trustees actively review the major risks which the charity faces on a regular basis, and believe that our multi-year strategy for increasing unrestricted reserves, combined with continued annual review of the controls over key financial systems will provide sufficient resources in the event of adverse circumstances. The trustees have also examined the operational and business risks faced by the charity through a regularly updated Risk Register and confirm that they have established systems to mitigate the significant risks.

Page 6

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06759008 (England and Wales)

Registered Charity number 1168587

Registered office

Newington Green Park Building 2 Newington Green Islington London N1 4RF

Trustees

Ms G Adams M M Desai (appointed 26/9/2024) V Jain Miss J Martin Miss R Metcalf (appointed 26/9/2024) Miss S Nakayama (appointed 26/9/2024) R Patel Miss K A Snelling Ms S V Jain Dr T M Willy (appointed 26/9/2024) (resigned 4/2/2025)

Company Secretary Miss K A Snelling

Independent Examiner

Dr Shona F Wardrop C.A. bk plus Limited Chartered Certified Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Senior Management Personnel

Amy Haworth - Chief Executive Officer (Interim) Senior Managers: Rohan Knox, Siri O'Neal, Millie Darling (resigned 10th April 2025), Sarah Davies.

Page 7

THE GARDEN CLASSROOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE DETAILS Banks

The Co-operative Bank Skelmersdale WN8 6WT

CAF 30 Old Broad Street City of London London EC2N 1HT

Lloyds 98 Victoria Street London SW1E 5JL

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 21st April 2026

...................................................................... cuawscoeqgereNTRAaaas Ss0senenaeacbs Ea EkSeaeeees R Patel - Trustee

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GARDEN CLASSROOM

Independent examiner's report to the trustees of The Garden Classroom ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Dr Shona F Wardrop C.A. The Institute of Chartered Accountants of Scotland

bk plus Limited Chartered Certified Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 22 April 2026 Date: .............................................

Page 9

THE GARDEN CLASSROOM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
13,142
Charitable activities
4
Charitable activities
388,738
Investment income
3
67
Other income
444
Total
402,391
EXPENDITURE ON
Raising funds
5
66,934
Charitable activities
6
Charitable activities
308,387
Total
375,321
NET INCOME/(EXPENDITURE)
27,070
Transfers between funds
15
68,370
Net movement in funds
95,440
RECONCILIATION OF FUNDS
Total funds brought forward
39,481
TOTAL FUNDS CARRIED FORWARD
134,921		 Restricted
funds
£
108,000
320,683
-
-
428,683
-
362,731
362,731
65,952
(68,370)
(2,418)
67,475
65,057		 2025
Total
funds
£
121,142
709,421
67
444
831,074
66,934
671,118
738,052
93,022
-
93,022
106,956
199,978		 2024
Total
funds
£
140,745
547,191
2,002
1,390
691,328
48,533
662,669
711,202
(19,874)
-
(19,874)
126,830
106,956

The notes form part of these financial statements

Page 10

THE GARDEN CLASSROOM

BALANCE SHEET

31 AUGUST 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
12
67,380
CURRENT ASSETS
Debtors
13
10,108
Cash at bank and in hand
86,245
96,353
CREDITORS
Amounts falling due within one year
14
(28,812)
NET CURRENT ASSETS
67,541
TOTAL ASSETS LESS CURRENT
LIABILITIES
134,921
NET ASSETS
134,921
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
65,057
65,057
-
65,057
65,057
65,057		 2025
Total
funds
£
67,380
10,108
151,302
161,410
(28,812)
132,598
199,978
199,978
134,921
65,057
199,978		 2024
Total
funds
£
4,226
17,845
101,206
119,051
(16,321)
102,730
106,956
106,956
39,481
67,475
106,956

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 21st April 2026 and were signed on its behalf by:

The notes form part of these financial statements

Page 12

THE GARDEN CLASSROOM

BALANCE SHEET - continued

31 AUGUST 2025

............................................. R Patel - Trustee

The notes form part of these financial statements

Page 12

THE GARDEN CLASSROOM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
119,541
119,541
(69,512)
67
(69,445)
50,096
101,206
151,302		 2024
£
(47,347)
(47,347)
(3,539)
2,002
(1,537)
(48,884)
150,090
101,206

The notes form part of these financial statements

Page 13

THE GARDEN CLASSROOM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2025 2024
£ £
Net income/(expenditure) for the reporting period (as per the Statement
of Financial Activities) 93,022 (19,874)
Adjustments for:
Depreciation charges 6,358 2,467
Interest received (67) (2,002)
Decrease/(increase) in debtors 7,737 (5,365)
Increase/(decrease) in creditors 12,491 (22,573)
Net cash provided by/(used in) operations 119,541 (47,347)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/9/24 Cash flow At 31/8/25
£ £ £
Net cash
Cash at bank and in hand 101,206 50,096 151,302
101,206 50,096 151,302
Total 101,206 50,096 151,302

The notes form part of these financial statements

Page 14

THE GARDEN CLASSROOM

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 and on that basis the charity is considered to be a going concern.

The financial statements are prepared in sterling which is the functional currency of the entity, and are rounded to the nearest £1.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Grant Income

Grants are credited to the SoFA when the charity is entitled to the funds. Income is only deferred where there are time constraints imposed by the donor or the funding is performance related.

Where entitlement to grants receivable is dependent on fulfilment of conditions within the charity's control, the income is recognised where there is sufficient evidence that conditions will be met.

Grants supporting core activities of the charity and with no specific restrictions placed on their use are included with donations and legacies. Grants that have specific restrictions placed on their use are included within income from charitable activities.

Donations and Legacies

Donations are recognised in the period in which they are received. Legacy income is recognised when the charity's entitlement is judged to be probable and there the amount can be reliably measured.

Contract Income

Income from charitable activities includes income recognised as earned (as the related goods and services are provided) under contract.

Investment Income

Investment income is included when receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

continued...

Page 15

THE GARDEN CLASSROOM

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

1. ACCOUNTING POLICIES - continued

Expenditure

Expenditure is classified under the following activity headings:

a) Cost of raising funds comprises costs of seeking grants and donations.

b) Expenditure on charitable activities includes expenditure associated with the main objectives of the charity and include both the direct costs and support costs relating to these activities.

Irrecoverable VAT is charged as a costs against the activity for which the expenditure was incurred.

Allocation and apportionment of support costs

Support costs are those functions which assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programme and activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in the notes to the accounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets costing more than £700 are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 16

THE GARDEN CLASSROOM

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

1. ACCOUNTING POLICIES - continued

Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income 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 by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time of the charity is not recognised in the main body of the financial accounts, but detail is contained in the Trustees' report.

On receipt, donated professional services, donated facilities and goods are recognised on the basis 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 value on the open market; a corresponding amount is then recognised in expenditure in the period of receipt, providing that it can be measured reliably.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying value 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 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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current and future periods.

There are no estimates and assumptions that are considered to have a significant risk of causing a material adjustments to the financial statements in a future period.

Financial instruments

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

Financial Assets

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

Financial Liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

continued...

Page 17

THE GARDEN CLASSROOM

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

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Pinsent Masons LLP
M&G PLC
The Big Give Trust
City Bridge Foundation
Garfield Weston Foundation
Alchemy Foundation
Axis Foundation
Anonymous Donor
Neighbourly foundation
Rund Partnership
Anonymous Donor
3.
INVESTMENT INCOME
Deposit account interest		 2025
£
27,142
94,000
121,142
2025
£
-
-
-
-
-
-
-
-
10,000
8,000
76,000
94,000
2025
£
67		 2024
£
6,086
134,659
140,745
2024
£
28,400
3,500
5,608
54,143
30,000
1,000
2,008
10,000
-
-
-
134,659
2024
£
2,002

continued...

Page 18

THE GARDEN CLASSROOM

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

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Session income/Traded
income
Charitable activities
Grants
Charitable activities
Grants received, included in the above, are as follows:
City Bridge Foundation
Philip King Charitable Trust
Clarion Futures
South Downs Trust
The Boomaars
The D'Oyly Carte Charitable Trust
Nineveh Charitable Trust
The Bryan Guinness Charitable Trust
Responsible Travel
Enterprise Development Fund
London Borough of Islington
Grant income under £1,000
London Borough of Hackney
The Hobson Charity
Hubbub Foundation
The Bowerman Charitable Trust
Chapman Charitable Trust
Cobb Charitable Trust
Charles S French Charitable Trust
The Orp Foundation
Sir Robert McAlpine Strong Foundations
Sussex Lund
Groundwork London
Kusuma Trust UK
The Pixel Fund
Reach Fund
The Progress Foundation
South Downs National Park Trust
Sainsburys
The Lawson Trust
The 29th May 1961 Charitable Trust
AnonymousTrust
Sovereign Network Group
Carried forward		 2025
£
348,557
360,864
709,421
2025
£
54,080
7,500
-
11,000
45,000
-
2,500
6,000
3,500
-
55,431
1,500
9,136
-
3,600
1,260
-
-
4,000
15,000
-
1,752
6,000
-
10,000
-
4,410
-
-
4,500
4,000
2,000
5,000
257,169		 2024
£
317,020
230,171
547,191
2024
£
-
-
7,484
14,900
35,000
4,000
4,000
7,500
-
19,139
28,754
3,348
9,136
3,035
5,000
1,260
2,000
1,500
3,000
25,000
1,500
5,257
5,000
14,858
7,500
9,650
1,350
9,500
1,500
-
-
-
-
230,171

continued...

Page 19

THE GARDEN CLASSROOM

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

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Brought forward
A & O Shearman
High Weald Management Plan Implementation Fund
Masonic Charitable Foundation
Calisen
North London NHS Foundation Trust (Better Lives Project)
Buzzacott Stuart Defries Memorial Fund
The Four Winds Trust
William Allen Young Charitable Trust
Vintner's Foundation
CHIC (Communities & Housing Investment Consortium)
Woodroffe Benton Foundation
South East Consortium
Souter Charitable Trust
The Charles Lewis Trust
Swire Charitable Trust
Arsenal Foundation
Way Forwards
High Weald Farming in Protected Landscapes
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Freelance Fundraiser		 2025
£
257,169
5,000
9,804
19,844
3,270
3,456
5,000
2,000
2,000
5,000
9,217
1,250
5,000
2,000
2,000
24,000
1,250
2,304
1,300
360,864
2025
£
5,014
61,920
66,934		 2024
£
230,171
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
230,171
2024
£
34,416
14,117
48,533

A percentage of Support costs has not been allocated to Fundraising this year on the grounds that these will have fallen with the engagement of a Freelance Fundraiser.

continued...

Page 20

THE GARDEN CLASSROOM

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

6. CHARITABLE ACTIVITIES COSTS

Support
Direct
costs (see
Costs
note 7)
£
£
Charitable activities
616,145
54,973
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Charitable activities
38,691
16,282
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
£
Depreciation - owned assets
6,358
Independent examiners' fees
3,360		 Totals
£
671,118
Totals
£
54,973
2024
£
2,467
3,120

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

During the year ended 31 August 2025 one trustee was reimbursed £60 for professional subscriptions (2024: none).

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
322,877
20,947
9,294
353,118		 2024
£
363,742
25,717
9,147
398,606

continued...

Page 21

THE GARDEN CLASSROOM

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

10. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

Direct charitable work
Finance and administration staff		 2025
13
1
14		 2024
14
1
15

No employees received emoluments in excess of £60,000.

The average number of employees on a Full Time Equivalent basis was 8 (2024: 11)

The key senior management personnel of the charity comprise the Trustees, the Chief Executive Officer and Senior Management Team. The total employee benefits of the key management personnel of the charity were £170,798 (2024: £179,960), being gross pay, employers' national insurance and employers' pension contributions.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
51,694
Charitable activities
Charitable activities
363,122
Investment income
2,002
Other income
1,390
Total
418,208
EXPENDITURE ON
Raising funds
48,533
Charitable activities
Charitable activities
387,899
Total
436,432
NET INCOME/(EXPENDITURE)
(18,224)
RECONCILIATION OF FUNDS
Total funds brought forward
57,705		 Restricted
funds
£
89,051
184,069
-
-
273,120
-
274,770
274,770
(1,650)
69,125		 Total
funds
£
140,745
547,191
2,002
1,390
691,328
48,533
662,669
711,202
(19,874)
126,830

continued...

Page 22

THE GARDEN CLASSROOM

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

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
TOTAL FUNDS CARRIED FORWARD
39,481
67,475
12.
TANGIBLE FIXED ASSETS
Fixtures
and
Motor
Computer
fittings
vehicles
equipment
£
£
£
COST
At 1 September 2024
6,261
-
18,375
Additions
-
69,512
-
At 31 August 2025
6,261
69,512
18,375
DEPRECIATION
At 1 September 2024
5,387
-
15,023
Charge for year
219
4,345
1,794
At 31 August 2025
5,606
4,345
16,817
NET BOOK VALUE
At 31 August 2025
655
65,167
1,558
At 31 August 2024
874
-
3,352
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade debtors
8,808
Prepayments and accrued income
1,300
10,108		 Total
funds
£
106,956
Totals
£
24,636
69,512
94,148
20,410
6,358
26,768
67,380
4,226
2024
£
17,845
-
17,845

continued...

Page 23

THE GARDEN CLASSROOM

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

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 2025
£
4,026
6,600
1,826
16,360
28,812		 2024
£
1,516
9,761
1,884
3,160
16,321

continued...

Page 24

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Asset Fund
Restricted funds
M&G PLC
City Bridge Foundation 2023/24
Clarion Futures
The Bryan Guinness Charitable Trust
London Borough of Islington
Alchemy Charitable Trust
Axis
London Borough of Hackney
Hubbub Foundation
The Bowerman Charitable Trust
The Orp Foundation
Sir Robert McAlpine Strong Foundations
Groundwork London
The Pixel Fund
City Bridge Foundation 2024/25
Pinsent Masons
South Downs National Park Trust
Sainsburys
Reach Fund
Sovereign Network Group
Masonic Charitable Foundation
Calisen
North London NHS Foundation Trust
(Better Lives Project)
CHIC (Communities & Housing Investment
Consortium)
Way Forwards
Kirsten Snelling
Alphatrack Systems
Southern Co-Op
Anonymous donor: Electric Vehicle
TOTAL FUNDS		 At 1/9/24
£
39,481
-
39,481
1,064
311
725
-
5,000
1,000
1,559
9,136
550
-
881
1,259
2,671
-
10,069
12,900
9,500
1,500
9,350
-
-
-
-
-
-
-
-
-
-
67,475
106,956		 Net
movement
in funds
£
31,414
(4,344)
27,070
(1,064)
(311)
(725)
2,508
5,731
(1,000)
(1,559)
(9,136)
(532)
1,260
(881)
(1,259)
(2,671)
7,000
1,845
(14,042)
(3,358)
(1,500)
(9,350)
1,116
9,163
593
1,312
3,179
1,155
806
300
2,901
74,471
65,952
93,022		 Transfers
between
funds
£
(1,142)
69,512
68,370
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,142
-
-
-
-
-
-
-
-
-
-
-
-
(69,512)
(68,370)
-		 At
31/8/25
£
69,753
65,168
134,921
-
-
-
2,508
10,731
-
-
-
18
1,260
-
-
-
7,000
11,914
-
6,142
-
-
1,116
9,163
593
1,312
3,179
1,155
806
300
2,901
4,959
65,057
199,978

continued...

Page 25

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Asset Fund
Restricted funds
M&G PLC
City Bridge Foundation 2023/24
Clarion Futures
South Downs Trust 2023/24
The Boomaars
Nineveh Charitable Trust
The Bryan Guinness Charitable Trust
London Borough of Islington
The Progress Foundation
Grant income & __< 1,001
Alchemy Charitable Trust
Axis
London Borough of Hackney
Hubbub Foundation
The Bowerman Charitable Trust
Charles S French Charitable Trust
The Orp Foundation
Sir Robert McAlpine Strong Foundations
Sussex Lund
Groundwork London
The Pixel Fund
City Bridge Foundation 2024/25
Pinsent Masons
South Downs National Park Trust
Sainsburys
Reach Fund
Rund Partnership Ltd
Neighbourly Foundation
The 29th May 1961 Charitable Trust
The Lawson Trust
A&O Shearman
Sovereign Network Group
High Weald Management Plan
Implementation Fund
Masonic Charitable Foundation
Calisen		 Incoming
resources
£
402,389
1
402,390
-
-
-
11,000
45,000
2,500
6,000
55,431
4,410
1,500
-
-
9,136
3,600
1,260
4,000
15,000
-
1,752
6,000
10,000
54,080
-
-
-
-
8,000
10,000
4,000
4,500
5,000
5,000
9,804
19,844
3,270		 Resources
Movement
expended
in funds
£
£
(370,975)
31,414
(4,345)
(4,344)
(375,320)
27,070
(1,064)
(1,064)
(311)
(311)
(725)
(725)
(11,000)
-
(45,000)
-
(2,500)
-
(3,492)
2,508
(49,700)
5,731
(4,410)
-
(1,500)
-
(1,000)
(1,000)
(1,559)
(1,559)
(18,272)
(9,136)
(4,132)
(532)
-
1,260
(4,000)
-
(15,881)
(881)
(1,259)
(1,259)
(1,752)
-
(8,671)
(2,671)
(3,000)
7,000
(52,235)
1,845
(14,042)
(14,042)
(3,358)
(3,358)
(1,500)
(1,500)
(9,350)
(9,350)
(8,000)
-
(10,000)
-
(4,000)
-
(4,500)
-
(5,000)
-
(3,884)
1,116
(9,804)
-
(10,681)
9,163
(2,677)
593

continued...

Page 26

THE GARDEN CLASSROOM

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

15.
MOVEMENT IN FUNDS - continued
North London NHS Foundation Trust
(Better Lives Project)
Buzzacott Stuart Defries Memorial Fund
The Four Winds Trust
Vintner's Foundation
CHIC (Communities & Housing Investment
Consortium)
Woodroffe Benton Foundation
South East Consortium
The Charles Lewis Foundation
Arsenal Foundation
Way Forwards
Kirsten Snelling
Alphatrack Systems
Southern Co-Op
High Weald Farming in Protected
Landscapes
Anonymous donor: Electric Vehicle
Shanly Foundation
TOTAL FUNDS		 3,456
5,000
2,000
5,000
9,217
1,250
5,000
2,000
1,250
2,304
1,500
820
10,000
1,300
76,000
2,500
428,684
831,074		 (2,144)
(5,000)
(2,000)
(5,000)
(6,038)
(1,250)
(5,000)
(2,000)
(1,250)
(1,149)
(694)
(520)
(7,099)
(1,300)
(1,529)
(2,500)
(362,732)
(738,052)		 1,312
-
-
-
3,179
-
-
-
-
1,155
806
300
2,901
-
74,471
-
65,952
93,022

continued...

Page 27

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
M&G PLC
Ths Big Give Trust
Crowdfunder Ltd
City Bridge Foundation 2023/24
Postcode Lottery Fund
Clarion Futures
National Lottery Community Fund
Enterprise Development Fund
London Borough of Islington
Alchemy Charitable Trust
Axis
London Borough of Hackney
Hubbub Foundation
The Orp Foundation
Sir Robert McAlpine Strong Foundations
Groundwork London
City Bridge Foundation 2024/25
Pinsent Masons
South Downs National Park Trust
Sainsburys
Reach Fund
TOTAL FUNDS		 At 1/9/23
£
57,705
-
2,176
6,428
16,107
16,919
-
5,293
4,826
17,376
-
-
-
-
-
-
-
-
-
-
-
-
69,125
126,830		 Net
movement
in funds
£
(18,224)
1,064
(2,176)
(6,428)
(15,796)
(16,919)
725
(5,293)
(4,826)
(12,376)
1,000
1,559
9,136
550
881
1,259
2,671
10,069
12,900
9,500
1,500
9,350
(1,650)
(19,874)		 At
31/8/24
£
39,481
1,064
-
-
311
-
725
-
-
5,000
1,000
1,559
9,136
550
881
1,259
2,671
10,069
12,900
9,500
1,500
9,350
67,475
106,956

continued...

Page 28

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Pinsent Masons LLP 2023/24
M&G PLC
Ths Big Give Trust
Crowdfunder Ltd
City Bridge Foundation 2023/24
Postcode Lottery Fund
Clarion Futures
South Downs Trust 2023/24
The Boomaars
The D'Oyly Carte Charitable Trust
Nineveh Charitable Trust
National Lottery Community Fund
Enterprise Development Fund
London Borough of Islington
The Progress Foundation
Alchemy Charitable Trust
Axis
London Borough of Hackney
The Hobson Charity
Hubbub Foundation
The Bowerman Charitable Trust
The Orp Foundation
Sir Robert McAlpine Strong Foundations
Sussex Lund
Groundwork London
Kusuma Trust UK
The Pixel Fund
City Bridge Foundation 2024/25
Pinsent Masons
South Downs National Park Trust
Sainsburys
Reach Fund
TOTAL FUNDS		 Incoming
resources
£
418,207
12,000
3,500
-
-
27,883
-
7,485
14,900
35,000
4,000
4,000
-
19,139
-
1,350
1,000
2,008
9,136
3,035
5,000
1,260
25,000
1,500
5,257
5,000
14,858
7,500
26,260
16,400
9,500
1,500
9,650
273,121
691,328		 Resources
Movement
expended
in funds
£
£
(436,431)
(18,224)
(12,000)
-
(2,436)
1,064
(2,176)
(2,176)
(6,428)
(6,428)
(43,679)
(15,796)
(16,919)
(16,919)
(6,760)
725
(14,900)
-
(35,000)
-
(4,000)
-
(4,000)
-
(5,293)
(5,293)
(23,965)
(4,826)
(12,376)
(12,376)
(1,350)
-
-
1,000
(449)
1,559
-
9,136
(3,035)
-
(4,450)
550
(1,260)
-
(24,119)
881
(241)
1,259
(5,257)
-
(2,329)
2,671
(14,858)
-
(7,500)
-
(16,191)
10,069
(3,500)
12,900
-
9,500
-
1,500
(300)
9,350
(274,771)
(1,650)
(711,202)
(19,874)

continued...

Page 29

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

Description, nature and purpose of restricted funds:

A&O Shearman - Urban Forest School in Hackney

Alchemy Charitable Trust - Resources for Countryside programmes

Alphatrack Systems - Urban Forest School facilitators

Anonymous donor: Electric Vehicle - Electric Vehicle for charity-wide use

Arsenal Foundation - Outdoor curriculum learning delivered by Education department

Axis - SEN resources for Countryside camp at Hobbs Hill

Buzzacott Stuart Defries Memorial Fund - Urban Forest School

Calisen - Equipment and food for Countryside camp at Hobbs Hill

Charles S French Charitable Trust - Outdoor STEM learning delivered by Education department

CHIC (Communities & Housing Investment Consortium) - Green Futures Pathway project: Training in outdoor education for underrepresented groups

City Bridge Foundation - Green Guardians volunteer gardening programme in Islington

Clarion Futures - Bee education programme with active hives

Groundwork London - Two grants: TFL for nature walks for over 50s, BUPA for Little Seedlings

High Weald Farming in Protected Landscapes - Countryside camp at Hobbs Hill

High Weald Management Plan Implementation Fund - New showers for Countryside camp at Hobbs Hill

Hubbub Foundation - Community and Education nature connection events in Newington Green Kirsten Snelling SEN support for Green Guardians in Newington Green

London Borough of Hackney - Pilot of Life School project in partnership with Hackney School of Food

London Borough of Islington - Site development for Green Guardians at Market Road Garden and contribution to plant budget for Green Guardians at all sites

M&G PLC - Equipment for Urban Forest School

Masonic Charitable Foundation - Little Seedlings in Highbury Fields and Whittington Park

Neighbourly Foundation - Assorted equipment and donations in support of our Community programmes

continued...

Page 30

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

Nineveh Charitable Trust - Countryside programmes

North London NHS Foundation Trust (Better Lives Project) - Gardening project for those in recovery from addiction

Philip King Charitable Trust - Mentorship for senior team

Pinsent Masons - Urban Forest School for a Hackney Primary

Reach Fund - Developing corporate support

Responsible Travel - Countryside day trips for urban school children

Rund Partnership Ltd - Facilitators and food for Countryside programmes

Sainsbury's - Urban Forest School winter campfire cooking sessions

Shanly Foundation - Countryside camp at Hobbs Hill

Sir Robert McAlpine Strong Foundations - Plants and tools for Green Guardians at Newington Green

South Downs National Park Trust - Countryside camp at Cuckmere Haven

South East Consortium - Urban Forest School

Southern Co-Op - Little Seedlings 0-5 outdoor playgroup

Sovereign Network Group - Little Seedlings 0-5 outdoor playgroup at St Marys, Hackney

Sussex Lund - Site development for Hobbs Hill Countryside camp

The 29th May 1961 Charitable Trust - Urban Forest School

The Boomaars - Countryside camp at Hobbs Hill

The Bowerman Charitable Trust - Art in Nature course accessibility for low income people

The Bryan Guinness Charitable Trust - Food education programmes delivered by Countryside department

The Charles Lewis Foundation - Waterproof clothing and other essential items for Countryside camps

The Four Winds Trust - Countryside camp at Hobbs Hill

The Lawson Trust - Pilot of Beach School project

The Orp Foundation - Urban Forest School

The Pixel Fund - Bee education programme with active hives

continued...

Page 31

THE GARDEN CLASSROOM

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

15. MOVEMENT IN FUNDS - continued

The Progress Foundation - Research and strategic storytelling for Countryside department

Vintner's Foundation - Urban Forest School

Way Forwards - Gardening project for those in recovery from addiction

Woodroffe Benton Foundation - Green futures Pathway project: Training in outdoor education for underrepresented groups

Description, nature and purpose of unrestricted funds:

General funds : General fund represents funds available to spend at the discretion of the Trustees.

Designated funds : Staff contingency funds to cover the cost of staff redundancy and continuation of services.

16. EMPLOYEE BENEFIT OBLIGATIONS

The charitable company operates a defined contribution pension scheme with contributions being made by both employer and employees at variable rates. Total pension costs in the current year amounted to £9,294 (2024: £9,147). At the year end £1,742 was due to the provider (2024: £1,884).

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

Page 32