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2024-08-31-accounts

WORCESTER CHRISTIAN EDUCATION TRUST

Accounts – 31st August 2024

WORCESTER CHRISTIAN EDUCATION TRUST

Charity number: 1171394

Accounts – 31st August 2024

INDEX

WORCESTER CHRISTIAN EDUCATION TRUST

REPORT OF THE TRUSTEES for the year ended 31st August 2024

The Trustees are pleased to present their annual report and financial statements of the charity for the year ended 31st August 2024 .

The Financial Statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and complies with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

Reference and Administration Details

The charity’s name is Worcester Christian Education Trust and also operates under the name of The Brook School and The River School.

Charity Registration Number: 1171394

Registered Office: Oakfield House, Droitwich Road, Worcester, WR3 7ST

Trustees

The Trustees who served during the year and since the year end were as follows:

E Campsall (resigned 29[th] February 2024) D Todorov C Hunt K Badger (appointed 14[th] May 2024) T Lonergan (resigned 28[th] January 2025) N Holman (appointed 24[th] September 2024) J Heath – (appointed 28[th] November 2023 resigned 26[th] November 2024)

Senior Leadership Team

The trustees are assisted in the day to day running of the River School by the Senior Leadership Team. Members serving during the year were:

A T Parsonage (Headmaster) J Chester J Barron P Wood L Shirley L Parsonage

Objectives and Activities

The main objects of the charity are:

  1. To advance the education of children resident in the city of Worcester and the neighbourhood thereof by providing:

  2. a) Safe and satisfying group play for children primarily between the ages of 3-5 in which parents have the right to take part.

  3. b) A day school for children of 5 years of age and upwards.

  4. To advance the Christian faith of the residents of the City of Worcester and the neighbourhood thereof in any manner that may be thought fit.

The Worcester Christian Education Trust is a non-denominational body whose purpose is to promote the availability of Christian education for all children irrespective of social, financial or religious background. In furtherance of this aim the Trust administers The River School, an independent Christian school which was opened in 1985 to cater for children from the start of their school career through to GCSE examinations.

WORCESTER CHRISTIAN EDUCATION TRUST

REPORT OF THE TRUSTEES

for the year ended 31st August 2024 ( Continued)

In planning the activities of the charity, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of education and advancement of religion. The aim of the Charity is to enable young people to achieve their fullest potential and to equip them to make a valuable contribution to society.

Achievements and Performance

The whole school including the Nursery was inspected by ISI in January 2024. The school was found to be compliant in all areas and the report was very positive. Highlights included excellent pupil behaviour, good progress for all pupils across the school with strong GCSE results, and a strong close-knit community that reflected the Christian ethos of the school.

All sections of the school, early years, primary and secondary, are situated at Oakfield House on the northern edge of the city of Worcester, a large Georgian property with 8 acres of grounds. The school was established to provide a Biblical Christian education. The curriculum has Christian values pervading the approach to all subjects and is designed for a socially comprehensive school where Christian commitment and family life are positively upheld.

Our aim is to enable young people to achieve their fullest possible potential and to equip them to make a valuable contribution to society. Character qualities of discipline, compassion, respect, industry and initiative are encouraged as being of equal importance to academic achievement and the development of other life skills.

The Early Years Department aims to provide a loving, caring and disciplined environment where children can learn to socialise, to care for each other and respect their leaders. It aims to introduce the children to God through simple Bible stories and songs, to provide stimulus through play and music, writing and reading skills as the children progress. The Early Years Department accepts children, from the age of 2, with government vouchers and is inspected alongside the main school.

The school has developed its own curriculum to reflect the school's objectives and in keeping with the general framework of the National Curriculum. At secondary level, pupils are prepared for GCSE examinations. Pupils at 16 years of age normally take between five and nine subjects at GCSE and the results vary each year according to the strengths of different year groups. GCSE results for this year were good with strong grades achieved across a range of subjects.

The school is led by Mr A Parsonage as Headteacher; the Nursery by Mrs J Barron; the Primary by Miss Shirley and the Seniors by Mrs P Wood. The Headteacher, and therefore the school, are registered with the Independent School's Association (ISA) and are inspected by ISI (Independent Schools Inspectorate).

The extensive grounds at The River School include woodland, orchards, a pond and open fields. The school’s grounds and small domesticated animals (guinea pigs, rabbits and chickens etc.) are used by the pupils to enhance their learning. In addition, the grounds are opened to the public twice a year as part of the National Gardens Scheme. Wedding receptions/parties take place in the grounds during weekends and school holidays.

Unpaid Volunteers

During the year, the Trust benefitted from voluntary support of parents and other individuals who assist with teaching, gardening and maintenance. The support is gratefully acknowledged by the Trustees.

Financial Review

The total income for the year was £1,025,111 and total expenditure on charitable activities amounted to £975,980. The balance on unrestricted funds at the yearend was £208,558 and on restricted funds £16,943.

An audit dispensation has been granted for Worcester Christian Education Trust: 1171394 under Regulation 34(3)(b) of the Charities (Accounts and Reports) Regulations 2008.

This dispensation is for the financial year ended 31[st] August 2024 only, and allows an independent examination in place of an audit for this year.

WORCESTER CHRISTIAN EDUCATION TRUST

REPORT OF THE TRUSTEES for the year ended 31st August 2024 ( Continued)

Financial Review (continued)

The dispensation is given based upon the information provided by the trustees that:

The main source of income is from school fees, supported by a revenue generating initiative, ‘Oakfield Ventures’ with wedding receptions held in the school grounds and, rental income from the adjacent property owned by the Trust ‘Moden Lodge’.

Reserves Policy

The trustees have examined the charity’s requirements for reserves taking account of the main risks to the organisation. It has established a policy whereby unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 2 or 3 months of expenditure. The trustees consider that this should be in the region of £100,000 in general funds given the budgeted expenditure.

The reserves are required to meet the working capital requirement of the charity and the trustees are confident that at the level indicated above, the school would be able to continue the current activities of the charity in the event of a drop in funding.

Whilst the unrestricted funds are currently below the above target, the fixed assets which are principally comprised of the school buildings are valued at a significantly high market value. Careful monitoring of spending, and the adding of other sources of income aim to enable the trustees to begin to establish the kind of reserves they consider appropriate as above.

Structure, Governance and Management

Governing Document

Worcester Christian Education Trust is registered as a charity with the Charity Commission. It is a Charitable Incorporated Organisation and was formed under a Deed of Trust dated 31st January 2017. With effect from 1st September 2017, it took over the assets and activity of a Charitable Trust with the same name and registered under reference 516511.

Appointment of Trustees

The trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise, mainly from parents who have had a long association with the school, should the need arise. Interested parties are given details of the background of the Charity in order to make them aware of current activities. New trustees are appointed by the existing trustees and there must be at least three and not more than eight trustees.

Bank Independent Examiners
HSBC Plc A J Carter & Co Limited
6 Broad Street Chartered Certified Accountants
Worcester 22b High Street
WR1 2EJ Witney
Oxon, OX28 6RB

Signed on behalf of the trustees by

K Badger ………………………………….. Trustee Worcester

21st May 2025

WORCESTER CHRISTIAN EDUCATION TRUST

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of Worcester Christian Education Trust for the year ended 31st August 2024.

Responsibilities and Basis of Report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants.

The examination has taken place instead of an audit (Regulation 31(f)) as an audit dispensation was granted for Worcester Christian Education Trust: 1171394 under Regulation 34(3)(b) of the Charities (Accounts and Reports) Regulations 2008. The dispensation was granted by the Charity Commission on 24[th] April 2025.

I have completed my examination. I confirm that no material 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 Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

A P Williams BSc FCCA A J Carter & Co Limited Chartered Certified Accountants

22b High Street Witney Oxon OX28 6RB 22nd May 2025

WORCESTER CHRISTIAN EDUCATION TRUST

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 31st August 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
Total incoming resources
Expenditure on:
Charitable activities
7
Total expenditure
Net income/(expenditure) and net
movement in funds for the year
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted Restricted
Total
Funds
Funds
Funds
2024
£
£
£
28,179
3,625
31,804
910,544
25,902
936,446
9,600
-
9,600
43,352
3,909
47,261
991,675
33,436 1,025,111
935,979
40,001
975,980
935,979
40,001
975,980
55,696
(6,565)
49,131
-
-
-
55,696
(6,565)
49,131
152,862
23,508
176,370
£208,558
£16,943
£225,501
Total
Funds
2023
£
21,573
731,680
9,100
82,418
844,771
949,598
949,598
(104,827)
-
(104,827)
281,197
£176,370

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

All income and expenditure derives from continuing activities.

The notes on pages 8 to 15 form part of these financial statements

WORCESTER CHRISTIAN EDUCATION TRUST

BALANCE SHEET as at 31st August 2024

Note
Fixed assets
Tangible assets
11
Total fixed assets
Current assets
Debtors
12
Cash at bank and in hand
Total current assets
Liabilities
Creditors falling due within one year
13
Net current assets
Total assets less current liabilities
Creditors:falling due after more than 1 year
14
Total net assets
15
The funds of the Charity
Restricted income funds
16
Unrestricted income funds
16
Total charity funds
2024
£
591,067
591,067
26,401
191,069
217,470
242,659
(25,189)
565,878
340,377
£225,501
16,943
208,558
£225,501
2023
£
607,844
607,844
41,306
5,170
46,476
123,336
(76,860)
530,984
354,614
£176,370
23,508
152,862
£176,370

These accounts were approved by the trustees and authorised for issue on: 21st May 2025 and are signed on their behalf by:

K Badger ...................................................... Trustee

The notes on pages 8 to 15 form part of these financial statements

WORCESTER CHRISTIAN EDUCATION TRUST

CASH FLOW STATEMENT FOR THE YEAR ENDED 31[ST] AUGUST 2024

Note
Statement of Cash Flows
Cash flows from operating activities:
Net cash provided by operating activities
Cash flows from investing activities:
Interest
Purchase of tangible assets
Cash flows from investing activities:
Cash inflows from new borrowing
Repayments of borrowing
Net increase/(decrease) in cash
Cash at bank at beginning of year
Cash in hand
Reconciliation of Net Income/(Expenditure)
to Net Cash Flow from Operating Activities
Net income/(expenditure)
Depreciation
Interest
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Analysis of Cash
Cash at bank and cash equivalents
2024
£
200,891
-
-
200,891
-
(14,992)
185,899
5,170
£191,069
2024
£
49,131
16,777
-
14,906
120,077
£200,891
2024
£
191,069
£191,069
2023
£
(18,897)
-
(19,074)
(37,971)
-
(15,746)
(53,717)
58,887
£5,170
2023
£
(104,827)
36,297
-
(1,622)
51,255
£(18,897)
2023
£
5,170
£5,170

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024

1. Accounting Policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The charity constitutes a public benefit entity as defined by FRS 102.

The Trustees consider that there are no material uncertainty about the Charity’s ability to continue as a going concern.

The accounts have been prepared on the going concern basis which assumes that the charity will be able to continue its activities for the foreseeable future. Despite the reserves being lower than would be ideal the trustees consider that the going concern basis remains appropriate given their careful budgeting.

b) Income Recognition Policies

Items of income are recognised and included in the accounts when all of the following criteria are met:

Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.

c) Donated Services and Facilities

In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

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

g) Operating Leases The Charity classifies the lease of photocopying equipment as operating leases: the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

h) Tangible Fixed Assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives as follows:

Asset Annual Category Rate Freehold buildings 20% on cost Furniture and equipment 10% reducing balance Soft furnishings 25% reducing balance Mini buses 25% reducing balance

i) Debtors

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

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 trade discounts due.

l) Pensions

The Charity operates a defined contribution scheme, the assets of which are held outside the Charity. The contributions by the Charity in the year are detailed in note 8.

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

2. Legal Status of the Charity

Worcester Christian Education Trust is registered as a charity with the Charity Commission. It is a Charitable Incorporated Organisation and was formed under a Deed of Trust dated 31st January 2017. With effect from 1st September 2017, it took over the assets and activity of a Charitable Trust with the same name and registered under reference 516511.

3. Income from donations

Income from donations
Gifts and grants 2024
£
31,804
£31,804
2023
£
21,573
£21,573

Of the £31,804 received in 2024 (2023: £21,573) £3,625 was restricted funds (2023: £8,530) and £28,179 (2023: £13,043) unrestricted funds.

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.

4. Income from charitable activities

Income from charitable activities
Fees
Exam fees
School trips
2024
£
918,171
7,090
11,185
£936,446
2023
£
706,238
5,833
19,609
£731,680

Of the £936,446 received in 2024 (2023: £731,680) £25,902 was restricted funds (2023: £35,196) and £910,544 (2023: £696,484) unrestricted funds.

5. Income earned from other trading activity

Rental income
6.
Income earned from other sources
Miscellaneous income
Oakfield Ventures - weddings
Job retention scheme grant
Unrestricted
2024
£
9,600
£9,600
2024
£
14,551
32,710
-
£47,261
Unrestricted
2023
£
9,100
£9,100
2023
£
5,708
76,710
-
£82,418

Of the £47,261 received in 2024 (2023: £82,418) £3,909 was restricted funds (2023: £nil) and £43,352 (2023: £82,418) unrestricted funds.

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

7. Analysis of expenditure on charitable activities

Educational costs
Staff costs
Teaching materials
Donations/gifts
Exam fees
School trips
Household costs
Establishment costs
Property maintenance
Services
General costs
IT support
School office and photocopying
Advertising
Telephone
Insurance
Bank charges and interest
Legal and professional
Oakfield ventures
Miscellaneous
Depreciation and loss on disposal of assets
Independent examination and accountancy fees
Total
School
2024
costs
Total
£
£
678,209
678,209
45,473
45,473
415
415
7,052
7,052
12,941
12,941
3,105
3,105
58,811
58,811
33,093
33,093
14,849
14,849
15,622
15,622
2,024
2,024
4,777
4,777
16,171
16,171
31,764
31,764
4,864
4,864
20,273
20,273
5,602
5,602
16,777
16,777
4,158
4,158
£975,980
£975,980
2023
Total
£
667,619
29,133
2,393
5,632
20,080
2,300
16,678
34,842
5,142
12,387
3,739
4,006
14,419
26,678
2,966
46,399
15,084
36,297
3,804
£949,598

Of the £975,980 expenditure in 2024 (2023: £949,598), £935,979 was charged to unrestricted funds (2023: £897,225) and £40,001 to restricted funds (2023: £52,373).

8. Analysis of staff costs and trustee remuneration and expenses

Salaries and wages
Social security costs
Employer contribution to Defined Contribution Pension Scheme.
2024
£
630,972
35,052
12,026
£678,050
2023
£
620,601
35,077
11,184
£666,862

No employees had emoluments in excess of £60,000 (2023: Nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

8. Analysis of staff costs and trustee remuneration and expenses - Continued

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £Nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £Nil).

No expenses were paid to trustees and their spouses in the year (2023: £nil reimbursed).

Some of the trustees and their spouses pay school fees at the reduced teacher rate for which they qualify as teachers.

The Trust considers its key management personnel to comprise of the trustees and the Senior Leadership Team. The total employment benefits of the key management personnel in the year was £162,445 (2023: £162 ,068).

9. Staff numbers

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

Teaching
Administration
Maintenance
Oakfield Events
2024
Number
35
3
2
-
40
2023
Number
33
3
4
1
41

10. Related party transactions

During the year the trustees and their spouses donated £nil to the charity in total (2023: £1,565).

11. Tangible fixed assets

Cost:
As at 01.09.2023
Additions
Disposals
As at 31.08.2024
Depreciation:
As at 01.09.2023
Charge for year
On disposals
As at 31.08.2024
Net book value:
As at 31.08.2024
As at 31.08.2023
Freehold
Furniture
land and
Motor
and
Soft
buildings
vehicles
equipment
furnishings
£
£
£
£
732,662
400
101,220
5,897
-
-
-
-
-
-
-
-
732,662
400
101,220
5,897
164,628
400
61,464
5,843
12,788
-
3,976
13
-
-
-
-
177,416
400
65,440
5,856
£555,246
£-
£35,780
£41
£568,034
£-
£39,756
£54
Total
£
840,179
-
-
840,179
232,335
16,777
-
249,112
£591,067
£607,844

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

12. Debtors

Trade debtors
Prepayments and accrued income
Other debtors
2024
£
22,084
4,317
-
£26,401
2023
£
28,596
11,894
816
£41,306

13. Creditors: amounts falling due within one year

Trade creditors
Accruals
Fees paid in advance
Taxation and social security costs
Loans
Other creditors
2024
£
10,267
3,635
49,800
7,479
14,992
156,486
£242,659
2023
£
24,042
3,478
2,489
7,978
15,746
69,603
£123,336

14. Creditors: amounts falling due after more than one year

Bounce back loan (falling due in less than 5 years)
Loan (falling due in less than 5 years)
Loan (falling due after 5 years)
2024
£
8,165
14,812
317,400
£340,377
2023
£
18,467
17,815
318,332
£354,614

15. Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year
Total
General
Restricted
Fund
Funds
Total
£
£
£
591,067
-
591,067
174,126
16,943
191,069
(216,258)
-
(216,258)
(340,377)
-
(340,377)
£208,558
£16,943
£225,501

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS

for the year ended 31st August 2024 (continued)

16. Analysis of charitable funds

Analysis of movements in restricted funds

School trips
Exam fees
Statemented pupils premium
accounts
Restricted gifts
Funds for giving
Total
Balance
Incoming Resources
Funds
01.09.2023 resources
expended
Transfers
31.08.2024
£
£
£
£
£
362
11,184
(11,466)
(80)
-
627
7,090
(7,050)
-
667
12,751
7,627
(15,040)
-
5,338
9,768
7,120
(6,030)
80
10,938
-
415
(415)
-
-
£23,508
£33,436£(40,001)
£-
£16,943

Name of restricted fund Description, nature and purposes of the fund School trips Income and expenditure relating to trips organised by the school. Exam fees Income and expenditure relating to examination fees. Statemented pupils premium accounts Funding from the LEA for statemented pupils. Restricted gifts Gifts given to the charity for specific purposes. Funds for giving Fund raising by the school for either donations to other organisations or for its own use.

Analysis of movements in unrestricted funds

General fund
Total
Name of unrestricted fund
Balance
Incoming
Resources
Funds
01.09.2023 resources
expended
Transfers
31.08.2024
£
£
£
£
£
152,862
991,675
(935,979)
-
208,558
£152,862 £991,675£(935,979)
£-
£208,558
Description, nature and purposes of the fund

General fund The 'free reserves' after allowing for all designated funds.

17. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
Total
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
Total
At
Cash
At
01.09.2023
Flows
31.08.2024
£
£
£
5,170
185,899
191,069
(15,746)
755
(14,991)
(354,614)
14,237
(340,377)
£(365,190)
£200,891
£(164,299)
At
Cash
At
01.09.2022
Flows
31.08.2023
£
£
£
58,887
(53,717)
5,170
(18,579)
2,833
(15,746)
(367,527)
12,913
(354,614)
£(327,219)
£(37,971)
£(365,190)

WORCESTER CHRISTIAN EDUCATION TRUST

NOTES TO THE ACCOUNTS for the year ended 31st August 2024 (continued)

18. Other commitments and secured assets

At 31st August 2024 the charity had commitments under non-cancellable operating leases as follows:

Telephone equipment - over the remaining 1¼ years of the lease totalling £1,548.

Photocopier - over the remaining 3 years of the lease totalling £8,750.