Birtenshaw Merseyside
(A company limited by guarantee)
Report and Financial Statements
Year ended 31 March 2024
Charity number 1176826
Company number: 10500399

Directors report incorporatlng Strateglc report
The Trustees are pleased to present their annual directors, report together with the financial
statements of the charity for the year ended 31 March 2024 which are also prepared to meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charitie5 Act 2011, the Companies Act 2CKI6, the
Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.
Structurei govemance and management
Birtenshaw Mer5ey5ide is a subsidiary of the Birtenshaw group.
Birtenshaw Mersey5ide is a registered charity and a company limited by guarantee, governed by its
Article5 of A550ciation.
Strategic development and governance decisionsare made bythe Board ofTru5tees, on advice provided
by the Chief Executive, with the bulk of the work carried out by a very strong Committee structure
following a Directorate model:
l. School Governing body
2. Audit. Finance and Risk
Each of these committees, is chaired by a Trustee and comprises Other Trustees, the Chief Executive
and the Department Head responsible for the respective Directorate. The full Board of Trustees meets
on a bi-monthly basis, following the Directorate Committee meeting5.
The Board of Trustees are advised and briefed bythe Chief Executive, supported bythe Senior Executive
Team. This team meet on a weekly basi5 to ensure the Smooth running of the organisation, linked to
the Senior Management Team and the wider Management Team.
The Chief Executive communicate5 Wlth the Chair on a regular basis to discuss the running of the
organisation. Major issues are di5CU5sed and 501utions are agreed where necessary. This enables the
Board of Trustees to keep up to date with all services and activities at Birtenshaw Merseyside.
Trustee recruitrnent and induction
Trustee vacancies are promoted widely, normally in the media and via other organ isations and
prof essiona I bodles so a5 to encourage a broad and d iverse range of applicants. Candidates are
invited for a site- visit. encouraged to attend at least one Board meeting and interviewed by the
Chair of the Board and the Chief Executive Officer who subsequently make an appointment
recommendation to the Board.
On appointment, Trustees are allocated to the Committee structure as appropriate. All new
Trustees are provided with an induction which includes relevant reading materials related to the
governance of the charity. Training is offered to Trustees as required and a short training session
on key issues is provided by the Charity Solicitor at each Board meeting. When circumstances
allow an 'away day, event is held annually for Trustees to review and update the strategic plan.

Key management personnel
The Trustees have identified the Senior Executive Team as the key management personnel of the
charity. Chief Executive pay is agreed by the Board.
Objectives and activities
The Trustees refer to the Charity Commission's general guidance on public benefit when reviewing the
charitvs aims and objectives and in plannlng future activities. The objects of the Charity as set out in
the Articles of Association are
The advancement of the education of the public in particular but not so as to limit the
generality of the foregoing by the provlsion and maintenance of a school or schoo15 for
children and adults Wlth special educational needs and disability.
To relieve the needs of children and adults who are disabled or those with special educational
needs by providing residential homes, associated amenities and/or care services,.
To provide or assist in the provision of facilities in the interests of social welfare for recreation
or other leisure time occupation of individuals who have need of such facilities by rea50n of
thelr youth, age, Infirmity or disability, financial hardship or social circumstances with the
object of improving their conditions of life.
The Trustees confirm that Birtenshaw Merseyside has complied with Charity Commission guidelines in
relation to Public Benefit.
Birtenshaw Merseyside was established in 2018. A new state of the art special School opened in January
2018 with the first cohort of pupils joining in September 2018. The school includes a range of classroom
sizes enabling individual, paired or small group learning environments. There is a sports hall, health and
25m hydrotherapy suite. a range of light and dark sensory rooms, IT and library facilities, a play safe
room and a fully kitted out flat where young people can learn independent living skills. The site is on a
long-term lease agreement and all the staff are employed jointly by Birtenshaw and Birtenshaw
Merseyside.
Principal risks and uncertalntles
The management of activities and the implementation of the Birtenshaw Merseyside strategy are
subject to a number of risks. The key risks are considered to be reputation315uch as a serious
safeguarding incident, and Regulatory and Compliance matters which could all result in reduced
funding. Safeguarding risks are mitigated by ensuring there are robust policies and procedures in place
which include recruitment, induction and training for staff. a culture of openness and reporting. internal
and external monitoring inspections and reports. Regulatory and compliance risk5 are mitigated by
having policy and procedures aligned with regulations, regulatory inspections, internal and external
monitoring inspections and an experlenced and knowledgeable staff team.
The Trustees consider exposure to credit risk to be limited as the organisation does not have any
external investments. Market risk is always a risk for the organisation. especially due to the current
economic situation, however plans are in place and regular budgeting Is carried out to mitigate this risk.
Liquidity risk is not a risk to the organisation due to its strong cash position.
Blrtenshaw group has a risk register which is regularly reviewed by the Senior Executive Team and the
Board of Trustees and appropriate processe5 Put In place to monitor and mitigate them.

The process for this is: the risk 15 identified; control measures are applied to transfer the risk, for
example, insurance or activity carried out by another service, accept or tolerate the risk, or, treat or
control the risk, or, stop the actlvlty. Rlsk is re-assessed at planned regular intervals to monitor and
review the effectivene55 Qf either the risk control or the solution.
Achlevements and performance
The Charlty operates Birtenshaw School Merseyside, an independent special school offering education for
children aged 3-19 who have an EHCP (Education Health Care Plan), for pupils with significant physical
impairment, complex health needs, learning disability and / or Autistic Spectrum Conditions.
The dynamic and pa55ionate staff team are committed to the Birtenshaw vision of Transforming Lives,. We
ensure pupils receive the same learning and social opportunities as other pupils; which we achieve by
providing facilities which are second to none and a creative curriculum tailored to meet their needs.
Birtenshaw School Merseyside was inspected by Ofsted in July 2023 and the judgement was Good.
The Charity provides high quality services and continue5 to invest in infrastructure and the school
facility. The school has a registration for 80 pupils and is operating at almost full capacitv.
Plans for fvture periods
Birtenshaw Merseyside's main focus continues to be the delivery of high quality services to larger
numbers of pupils with special need5.
Financial review
Birtenshaw Merseyside opened January 2018 but was not fully operational until the first cohort of
pupils joined at the start of the 201812019 academic year. Since that time pupil numbers have increased
and the school is operating at almost full capacity.
Total incoming resources for the year were £5.3m12023'. £5.Iml, with total resources expended £4m
12023.. £3.5m), meaningthat net incoming resources forthe 2023-24yearwere circa £1.3m. The Charity
is considered a going concern as pupil numbers are almost at full capacity and liabilities can be met as
they fall due.
No material income was received from fundraising events.
Reserves policy
The Trustees are responsible for ensuring that the Charity maintain5 an appropriate level of reserves
to meet assessed risk and to manage cash flow. Birtenshaw Mersey5ide is required to quantify the
free reserves position when applying the SORP5 definition of free reserves. At 31 March 2024 the free
reserves figure is £4.8m12023: £4.7ml.
For the purposes of short and medium term financial management, the Trustees are more concerned
with management of cash, and have a target of holding cash levels sufficient to fund six months of
ongoing unrestricted expenditure to cover the unlikely eventuality of a material decline in incoming
resources. The School is near capacity and demand for services is high with no indication of a
downturn.
Operational forecasts are made with a high degree of certainty as they are based on age profiles of
the service users and placement growth. In addition the source of income such as contratt income
from local authorities is stable and reliable. The Trustees consider the charity should be holding six
months of expenditure in cash reserve5, based on 24125 forecasts this would equate to £2.2m. The 31
March 2024 cash position is £6.3m therefore exceeding the target.

Trustees, responsibllities
The Trustees Iwho are also dirertors of Birtenshaw Merseysidel for the purposes of company lawl are
responsible for preparing the Trustees, Report and the Strategic Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice}.
Company law requires the Trustees to prepare financial statements for each financial year which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resource5, including the income and expenditure, of the charitable company for
that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP,.
make judgments and estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed, and
prepare the financial statements on the going concern basi5 unles5 It is inappropiiate to presume
that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure
that the financial statements comply with the Companie5 Act 2006. They are a150 responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation in the United Kingdom
governinB the preparation and di55emination of financial statements may differ from legislation in
other jurisdictions.
Statement as to disclosure of information to auditors
In so far as the Trustees are aware..
there is no relevant audit information of which the charitable company'5 auditor 15 unaware,.
the Trustee5 have taken all steps that they ought to have taken to make themselves aware of
any relevant audit information and to establish that the auditor is aware of that information
Small Company rezime
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act
relating to small companies and constitute the annual accounts required by the Companie5 Act 2006
and are for circulation to members of the companv.
This report was approved by the Board of Trustees on 03 December 2024 and signed on its behalf by:
Deborah Sidebottom
Chair of the Board of Trustees
kK,l-IwJ

Reference and administrative details
Charity number:
1176826
Company number:
10500399
Registered Office:
Darwen Road, Bromley Cross, Bolton. BL7 9AB
Our advisers
External Auditors
Beever and Struthers Statutory Audwtor5
One Express, l George Leigh St,
Manchester M4 5DL.
Bankers
Natwest Bank
24 Deansgate, Bolton, BLI IBN
Solicltors
Shakespeare Martineau
Waterfront House, Waterfront
Plaza, Nottingham NG2 3DQ
Directors and Trustees
The directors of the charitable company Ithe charity) are r(s Trustees for the purpose of charity law.
The Trustees and officers serving during the year and since the year end were as follows..
Key management personnel Birtenshaw: Trustees, and Directors
Trustees
Ms D Sidebottom
MrA Morse
Mr J Pilkington
Mr M Walmsley
Mr R Armitage
Mr T Long
Ms D Thompson
Mr R Ayra
Mr C Ashton
Ms S Mather
Mr R Houghton
Mr G Tomison
Chair of the Board of Trustees
Chair of Care Service5 Committee
Resigned 22 January 2024
Chair of Education Committee
Chair of Audit, Finance and Risk Committee
Resigned 01 October 2024
Appointed 22 January 2024
Appointed 10 September 2024
Key management personnel
(Senior executive team):
Chief Executive.. David Reid
Chief Operating Officer
Assistant Chief Executive..
Service5
Assistant Chief Executive..
Resources

Independent Auditorfs Report to the members of Birtenshaw Merseyside
Opinion
We have audited the financial statements of Birtenshaw Merseyside "the charitable company" for the year ended 31
March 2024 which comprise the Statement of Financial Activities, Balance Sheet, the Statement of Cash Flows and
the related notes. The financial reporting framework that has been applied in their preparation Is applicable law
and Unlted Kingdom Accounting Standards, including FRS 102 "The Flnanclal Reporting Standard applicable in the UK
and Republlt of Ireland" (United Kingdom Generally Accepted Accountlng Practlcel.
In our opinion. the financial statements:
give a true and fair view of the state of the charitable companws affairs as at 31 March 2024 and of its incoming
resources and application of resources for the 31 March 2024.
have been properly prepared In accordance wlth Unlted Klngdom Generally Accepted Accounting Prattice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
8asls for oplnlon
We tonducted our audit in accordance wfch International Standards on auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertaintie5 relating to event5 or
conditions that, individually or collectively, may cast significant doubt on the charlty's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the infom)ation included in the annual report, other than the financial statements
and our auditorfs report thereon. The trustees Iwho are also the directors of the charitable company for the
purposes of company lawl are responsible for the other information. Our opinion on the financial statements doe5
not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not
express any form of assurance conclusion thereon.
In connection with our audit of the financial statements our responsibility is to read the other information and, In
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
incon51Stencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed. we conclude that there is a material misstatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.

Opinions on other rnatter5 prescribed by the Companies Act 2006
In our opinion, based on the work undertaken irb the course of the audit..
the information given In the trustees, report. which includes the dirertors. report and the strategic report
prepared for the purposes of company law. for the financial year for which the financial statements are
prepared is consistent with the financial statements- and
the strategic report and the dirertors, report included within the trustees. report have been prepared in
accordance with applicable legal requirements.
Matters on whlch we are required to report by exceptlon
In the Ilght of the knowledge and understanding of the charitable company and its environment obtained in the
COLFrse of the audit, we have not identified material misstatements in the Strategic report or the directors. report
included within the tru5tees' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us
to report to you if, in our opinion..
In the light of the knowledge and understanding of the charity and its environment obtained in the course of
the audit, we have not identified material misstatements in the trustees, report,. or
adequate accounting records have not been kept. or returns adequate for our audit have not been received
from branche5 not visited by us: or
the financial statements are not in agreement with the accountlng records and returns,. or
certair* disclosure5 of trustees, remuneration Specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the trustees were not entltled to prepare the financlal statements In accordance with the small companies,
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilltles of trustees
As explained more fully in the Trustees, Responsibilities Statement set out on page 5, the trustees (who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation of the
financial 5tatement5 and for being satisfied that they give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable compan￿$ ability to
continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternative but to do so.

Auditorfs responsibilities for the audlt of the ftnanclal statements
Our objectives are to obtairb reasonable assuran￿ about whether the financial statements as a whole are free from
material mi5Statement, whether due to fraud or error, arbd to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with
ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, intluding fraud, are instances of rior)-compliance with laws and regulations. We design procedure5 in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The specific procedures for this engagement and the extent to which these are capable of detecting
Irregularlties, includlng fraud Is detalled below-
The extent to whlch the audlt was consldered capable of deterting Irregularltles Includlng fraud
Our approach to identifying and assessing the risks of material misstatement In respect of Irregulorities, including
fraud ond non-rompliance wlth laws and regulotions, wos asfollow5.'
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.
we identified the laws and regulations applicable to the company through discussions with directors and other
management, and from Our commercial knowledge and experience of the computer component
manufacturing and supply sector.
we focijsed on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operatiorb5 of the company, including the Companies Act 2006. the Charities Att
2011, and taxation legislation.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries
of management and inspecting legal correspondence.
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instance5 of non-compliance throughout the audit.
We ussessed the susceptibility of the coMp(Jn￿5fin￿nCllll stotements to moterial misstGtement including obtainlng
on understonding of howfraud might occur, by..
making enquiries of mana8emer7t as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To oddress the risk offraud through management bias and override of controls, we.-
tested journal entries to identify unusual transèctions.
assessed whetherjudgements and assumptions made in determining the accounting estimates set out in Note
I were indicative of potential bias.
investigated the rationale behind significant or unusual transactions.

There are inherent limitations in our audit procedures described atN)ve. The more removed that laws and regulations
are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing
standards also limit the audit procedures required to identify non-compli3nce with laws and regulatlons to enquiry
of the directors and other management and the inspection of regulatory and legal correspondence, If any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements 15 located on the Financial
Reporting Council's website at: www.frc.org.uklauditorsresponsibilities. Thi5 description forms part of our auditorfs
report.
Use of our report
This report Is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the
fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable
company and the charitsble companls members as a body for our audit work, for this report, or for the opinion5 we
have formed.
Sue Hutchinson FCCA Isenior Statutory Auditor)
For and on behalf of
BEEVER AND STRUTHERS
Statutory Auditor
One Express, l George Leigh St. Ancoats,
Manthester M4 SDL
Date.. 17 D8cernb8r 2024
10

Birten5h?w Mersey5ide
Statement of Financial Activitie5 for yeaT ended 31 March 2024
Unrestrlcted
Funds
Restricted Total Funds
Funds
2024
Total Fund5
2023
Note
Income from:
Donations and grants
Charitable activities
Other trading activities
Investment Income
29,744
5,003,111
54,838
183,225
29.744
5,003,111
54,838
183,225
7,076
4,958,118
81,494
20,828
Total income
5,270,918
5,270,918
5,067,516
Expenditure on:
Expenditure
octivities.-
Charitable activities
on
choritoble
3,967,655
4,409
3,972,064
3,531,532
Total expenditure
3,967,655
3,972,064
3,531,532
Net Income and net movement
in funds for the year
1,303,264
14,4091
1,298,855
1,535,984
Total Funds brought forward
4.959.388
8,820
4,968.208
3,432,224
Total funds carried ft>nvard
6,262,652
4.411
6,267.063
4.968.208
The statement of financial activities includes all gains andlosses recognised in the year.
All income and expenditure derive from continuing activities.
See Note 24 for Comparative Statement of Financial Activities for year ended 31 March 2023

Birtenshaw Merseyside
Balance Sheet as at 31 March 2024
Note
2024
2023
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
15
158,249
211,244
16
483,436
6,284,838
151,382
5,333.817
6.768,274
5,485,199
Creditors: amounts falling due
wfthin one year
17
1659,4601
1728,2351
Net current assets
6,108,814
4,756,964
Total assets le55 current liabllities
6,267,063
4,968,208
Nel Assets
6,267,063
4,968,208
Inc¢mefunds
Restricted funds
19
4,411
8,820
Unrestricted funds
6.262.652
4,959,388
Total funds
6,267.063
4,968,208
The Trustees have prepared accounts in accordance with settion 398 of the Companies Act 2006 and section 138 of
the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the
Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006
and are for circulation to members of the company.
The notes at pages 15 to 26 form part of these accoLtnts.
These financial statements were approved and authorised for issue by the Trustees on 03 December 2024
and slgned on their behalf by:
Ms D Sidebottom
Chair of the Board of Trustees
Arya
Trustee
Trustee
Approved by the Trustees on 03 December 2024
12

Birten5haw Merseyside
ststement of Cash Flows for year ended 31 March 2024
2024
2023
Net cash generated from
Operatlng Activities
788,932
1,684,225
Cash flow from investing activities
Purchase of tangible fixed assets
Interest received
121,1361
183,225
1113,0211
20,828
162,089
(92,1931
Cash flow from finan¢ing artivities
Bank loan interest
Repayment of bank loans
(1,3301
132,2361
133,566)
Net change in cash and cash equlvalents
Cash and cash equivalent5 at beginning of year
Cash and cash equivalents at end of year
951.021
5,333,817
6,284A38
1,558,466
3,775,351
5,333,817
Reconciliation of Operatlng Surplus to Net Cash Inflow
from Operating Activities
2024
2023
Cash generated from operaling artivities
Surplus for the financial year
1,298,855
1,535,984
Adjustment for non cash items
Deprecation of tangible flxed assets
Disposal of Fixed assets
Decreasellincre35el ill trade and other debtors
Decrease in trade and other creditors
74,132
86,415
1332,0531
168.7771
85,997
14,6721
Adjustment for investlnE or flnancial actlvlties
Interest paid
Interest received
1,330
120,8291
1183,2251
Net cash generated from operatinE actlvltles
788,932
1,684,225
13

Analysis of changes in net debt
Other
changes
2024
As at 01 April
2023
Cash
Flows
At 31 March
2024
Cash
5.333,817
5,333,817
951,021
951,021
6,284,838
6,284.838
14

Notes forming part of the financial staternents for the year ended 31 March 2024
Ni)tss on the accounts
l. Attounting Policles
The principal accounting policies adopted, judgements and key sour￿5 of estimation uncertainty in the
preparation of the financial statements are as *ollows'.
a) Basis of preparation
The financial statements have been prepared In accordance with Accounting Ènd 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 IFRS 1021 (effective l January 20191
(Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 1021 and the Companies Act 2006.
Birtenshaw Merseyside meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are inltially recognised at historical cost or transaction value unless otherwise stated In the relevant
accounting policy notelsl.
b) Preparation of the accounts on a Eoing concern basis
The Trustees consider the financial position of the Charity on 8 regular basi5 a5 part of Board meetirbg
discussions. In assessing the appropriateness of adopting the going concern basis forthe preparation of these
financial statements they considered the Charity'5 three year plan to March 2026, the progress against the
plan to date, the expected and secured amount of pupil numbers and the current bank facilities. The Trustees
have concluded that the forecasts that have been prepared are appropriate and that the level of secured and
expected pupil numbers is of a level that sufficient income will be generated to fund its activities and
tonsequently the Charity can meet its financial obligations as they fall due and hence have concluded that it
Is appropriate to conslder the organisation a going concern.
cl Incorne
Incomin8 resources are included in the Statement of Financial Activities when the charity is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policies are
applied to particuSar categories of income.
Income receivable is reviewed on an entitlement, certalnty and measurement basis. Income not meeting this
criterion is treated as deferred income.
Voluntary income is received by way of grant5, donations and gifts and is included in full in the Statement of
Financial Attivities when receivable.
Income for service charges receivable for children's education are recorded in the Statement of Financial
Activities in the year in which they are received,. amounts received that relate to academic terms subsequent
to the accounting period are deferred.
Investment income is included when receivable.
Donated servlces and facilltles are included at the value to the charity where this can be quantifled. The
value of services provided by volunteers has not been Included in these financial statements.
15

Notes forming part of the financial statements for the year ended 31 March 2024
Accounting Policies leontinued)
d) Resources expended
All expenditure is accounted for on an on-going basis and ha5 been cSassified under headings that aggregate
all costs relating to the category. Where costs cannot be directly attributed to particular activities. they have
been allocated on a basis consistent with the use of the resources. The irrecoverable element of VAT is
included with the item of expenses to which it relates.
Costs of generated funds include costs associated with generating incoming resource5 from all
sources other than from undertaking charitable activities.
S￿p¥Jort and central cost5 represent those costs incurred by the charity to meet its charitable
objectives, which cannot be directly attributed to a particular charitable attivity.
Resources expended on charitable activities include all the resources applied by the charity in its
undertaking to meet its charitable objectives for the school and the homes.
Governance costs include those costs incurred in the governance of the charivs assets and are
associated with constitutional and statutory requirements.
el Reserves
Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the
charity,. unrestricted funds comprise the accumulated surpluses and deficits of unrestrirted income and
expenditure. Where the Trustees set aside unrestricted funds for speclf1c purpose5 these are termed
designated funds. Restricted funds are those where the donor has Imposed restrictions on the use of the
funds which are binding. Income arising on restrlcted funds and expenditure in respert of these funds are
reflerted through the Statement of Flnancial Activitie5.
fl Tangible fixed assets and depreciation
All assets costing more than £IOOO ore capitalised at cost.
Tangible fixed assets other than freehold land are ststed at cost less depreciation. Depreciation is
provided at rates calculated to write off the c05t le55 estimated re51dual value of each asset over its
expetted useful life, as follows..
Fixtures, fittings and equipment
Motor vehicles
10%- 33% per annum on a straight line basis
20%- 33% per annum on a straight line basis
gl Leasing and htre purchase commitments
Rentals applicable to operating leases are charged to the Statement of Financial Activities over the
period in which the cost is incurred. Assets purchased under finance leases are capltalised as fixed
assets. Obligations under such agreements are included in creditors. The difference between the
capitalised cost and the total obligation under the lease represents the finance charges. Finance
charges are written off to the Statement of Financial Activitie5 over the period of the lease so as to
produce a constant periodic rate of charge.
18

Notes formlng part of the financial staternents for the year ended 31 March 2024
l. Accounting Policies lcontinuedl
h) Llquid resources
For the purposes of the cash flow statement, liquid resources are defined as current asset investments
and short term deposits.
i} Allocation of support costs
Support costs are those functlons that asslst the work of the tharlty but do not directly undertake charitable
activitie5. Support costs intlude back offlce Costs, finance, human resources, payroll and governance costs
which support Birtenshaw's activities. These costs have been allocated between cost of raising funds and
expenditure on charitable activities. The bases on which support cost5 have been allocated are set out in
note 8.
5) Operating leases
The charity classifies the lease of, printers, IT and sensory equipment as operating leases- the title to the
equipment remains with the lessor and the equipment is replaced every 5 years whilst the economic Ilfe of
such equipment Is normally 10 years. Rental charges are charged on a stralght line basis over the term of the
lease.
kl Debtors
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 trade discounts due.
l) Cash * bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the dep051t or similar account.
m) Creditors and provisions
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 provision5 are normally recognised at their settlement
amount after allowing for any trade discounts due.
n) Financlal Instruments
The organisation only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amort15ed cost using the effective iAterest method.
o} Judgement5
The preparation o* the financial statements require management to make judgements, estimates and
assumptioris that affert the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors, including expectations of future events that are believed to
be reasonable under the circumstances. In the opinion of the Trustees, there are no key judgements,
estimates or assumptions to be disclosed.
17

Notes forming part of the financial statements for the year ended 31 March 2024
2. Legal st*us of the TNst
The Trust is a company limited by guarantee and has no share capital. In the event of the charlty belng wound
up, the charlty may Indemnify a Trustee or formerTrustee against any Ilability Incurred by him in that capacity
to the extent permitted by sections 232 to 234 of the Companies Act 2006.
3. Income from donations and Erants
2024
Total
funds
2023
Total
Funds
Unrestricted Restricted
Funds
funds
Grants receivable for core activities
29,744
29,744
29,744
29,744
7,076
7,076
4. Income from charltable artlvltles
Unrestrirted Unrestrlcted
funds
funds
2024
2023
Education
Total income from charitable artivities
5,003,111
5,003,111
4,958,118
4.958,118
5. Income earned from other trading artbvitles
Unrestrlcted Unrestricted
funds
fund5
2024
2023
Miftor trading operations
54,838
81,494
6. Investment Income
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Interest receivable on bank deposits
183,225
20.828
18

Notes forming part of the financlal statements for the year ended 31 March 2024
7. Analysis of expenditure on charitsble actlvlties
Other
Depreciation Cost5
Total
2024
Total
2023
Staff Costs
Cost of generating funds
Costs
generating
donations and legacies
Charitsble acttvlties
Educotion
Activities
directly Inote 71
Total
2,805,481
74,131
1.092.452
3,972.064 3,531,532
undertake
2, 805A81
74,131
1,092,45Z
3,972,064 3,531.532
8. Summary analysls of expendlture for charltable actlvltles
This table shows the tost of the main charitsble activity
Total
2024
Total
2023
Edu&ition
Costs
Children's Services
Catering costs
Staff-related costs
Business running costs
Motor and travel
Loan interest
Training expenses
54,686
56,080
8,901
850,454
114.723
54,686
56,080
8,901
850,454
114.723
31.145
42.731
7,518
722.705
125,312
1.330
17,853
11,894
11,894
1,096,738
1,096,738
948,594
9. Analysls of governance and support costs
The charity initially identifies the costs of its support functions. It then identifies those cost5 which relate to
the governance fLtnction. Having identified its governance costs, the remaining support costs together with
the governance costs are apportioned in line with income between the key charitable activities undertaken
Isee note 71 in the year. Refer to the table below for the analysis of support and governance costs.
Total
2024
Totsl
2023
Education
Legal and other professional fees
Audit fees
Bank charges
Total
8,140
9.480
179
8.140
9.480
179
2.280
7.680
120
17.799
17.799
10,080
19

Notes forming part of the financial statements forthe year ended 31 March 2024
10. Net Income for the year
2024
2023
This Is stated after charging:
Operating lease5- Equipment
Motor vehicles
Properties
522
43.515
405.804
IA99
80,434
405,804
Depreciation
Audit fees
74,131
6,490
86.415
6,100
11. Analysis of staff costs, trustee remuneralion and expenses, and the cost of key management personnel
2024
2023
Salaries and wages
Social security costs
Pension costs
2.559,875
136,635
108,971
2,273,343
121,201
101,979
2,805,481
2,496.523
Salary costs are met by Birtenshaw and recharged direttly. The wages costs above include costs for contract
workers of £254k.12023.. £262kl
The number of employees whose annual remuneration was £60,OC¥J or more excluding employer national
insurance and pension were:
2024
Number
2023
Number
£60,001
£70,000
£70,001 £80,000
£130,001- £140,000
£150,001- £160,000
£190,001- £200,000
£270,001- £280,000
The charity Trustees were not paid or received any other benefits from employment wlth the Trust or Its subsldiary
in the year12023.. £nill. They were reimbursed travel expenses during the year of £Nil12023: £901. Related party
transactions involvlng Trustees are detailed at note 13.
The key management personnel of the parent charityi comprise the Trustee5 and the Senior Executive Team. The
total employee benefit5 (including pension and employers national insurancel of the key management personnel
of the Trust were £780,00012023.. £637,081). The emolument5 of the highest paid director, the Chief Executive
excluding pension contributions were £304,18712023'. £217,942). This is a role across the Group.
20

Notes forming part of the financial statements for the year ended 31 March 2024
The Chief Executive 15 a member of the Greater Manchester Pension Fund and no enhanced or special terms apply.
Employer contributions for the Chief Executive were £68,17412023.. £48,870)
12. Staff Numbers
The average number of employees during the year was as follows=
2024
Number
2023
Number
Education
74
74
74
74
The average number of full-time equivalent employees during
the yearwas..
2024
Number
2023
Number
Education
61
61
61
61
13. Related party tr¥nsactions
The company's immediate parent is Birtenshaw, a company incorporated in England and Wales. Company number
2978546, Charity Number 1092798. The principle activity is to provide a range of services for children and adults,
with moderate to severe learning disability including Autism Spectrum Conditions and/or significant physical
disability. including complex health needs. Consolidated accounts can be obtained from Companies House.
Salary costs are met by Birtenshaw and recharged directly. Other associated costs are met by Birtenshaw and
recharged directlv.
2024
2023
Staff Costs
Other associated costs
2,539,982
3,849
2,543,831
2,245,982
7,902
2,253,884
The charity enjoys a close working relationship with Tezlom Iformally 2471 Professional Health). A Trustee
of the Board is a Director and 30% shareholder of Tezlom. The company provides the charity with agency
staff to support our activities.
2024
2023
Te21om
5,184
5,184
14,750
14.750
All the above expenditure was Included under staffing costs, and has been included in the financial
statements under expendlture on charitable activwtie5.
At the 31 March 2024 there was a trade creditor of nil12023: £nill.
All the above expenditure has been included in the financial statements under experiditure on charitable
activities.
21

Notes formlng part of the financial statements for the year ended 31 March 2024
At the 31 March 2024 there was a creditor balance with Birtenshaw of £61312023.. £1,354)
14. Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or settion
252 of the Taxation of Chargeable GainsAct 1992 to the extentthat these are applied to its charitable objects.
15. Tangible fixed assets
Flxtures, FFttings
And Equipment
Motor
Vehicles
Totsl
Cost:
As at l April 2023
Addition5
381,859
13,986
144,088
7,150
525,947
21,136
As at 31 March 2024
395,845
151.238
547,083
Depreciation..
A5 at l April 2023
Charge for the year
As at 31 March 2024
1247,7111
146,6821
1294,3931
166,9921
127,4491
194,4411
1314,7031
174,1311
1388,834)
Net book value
As at 31 March 2024
101,452
56,797
158,249
A5 at 31 March 2023
134,148
77,096
211,244
16. Debtors
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
339.259
185
143,992
32,669
375
118,338
483,436
151,382
22

Notes forming part of the financial statements for the year ended 31 March 2024
17. Creditors." amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
19,953
7,533
631,974
659A60
40,649
5,069
682,517
728,235
18. Deferred income
Deferred income comprises education income received in advance.
2024
2023
Balance as at l Apri12023
Amount released to income earned from charitable artivities
Amount deferred in year
Balance as at 31 March 2024
56,159
156,1591
56,159
56,159
56,159
56,159
19. Funds
Restritted funds
The income funds of the charity include restrirted funds
omprising the following balances of donations and grants held on trust for specrfic purposes.
Movements in funds
Incoming
Resources
Balance at
resources
expended Transfers 31 March 2024
Balance at
l April
2023
Sunshine Variety
8.820
14,4091
4,411
Balance at
l April
2022
Incomlng
resources
Resources
Balance at
expended Transfers 31 March 2023
Sunshine Variety
13,229
14,4091
8,820
13,229
4,409
8.820
Sunshine Variety provided a grant for the purchase of a vehicle. The grant wa5 restricted to the purchase
of a vehicle which is being depreciated over five years.
23

Notes formlng part of the financial statements for the year ended 31 March 2024
Unrestricted Funds
Movements in funds
Incomlng
Resource5
BaEan¢e at
resources
expended Transfer$ 31 March 2024
Balance at
l April
2023
General fund
4,959,388
5.270,918 13.967,6551
6,262,652
4 959 388
5,270,918
3,967,655
6 262 652
Movements in funds
Incomlng
Resources
Balance at
resources
expended Transfers 31 March 2023
Balance at
l April
2022
General fund
3,418,995
5,067.516 {3,527.1231
4,959.388
3 418 995
5,067,516
3,527,123
4,959,388
20. Analysls of assets and Ilabllltles between funds
Unrestrirted Restrlcted
2024
2024
Totsl
2024
Tangible Fixed Assets
Debtors
Cash
Current Liabilities
153,838
483,436
6,284,838
1659,4601
4,411
158,249
483,436
6,284,838
1659,4601
Total Net Assets
6,262,652
4,411
6,267,063
2023 Comparative
Unrestricted
2023
Restrlcted Total
2023
2023
Tangible Fixed Assets
Debtors
Cash
Current Liabilitie5
202,424
151,382
5,333,817
1728,2351
8,820
211,244
151,382
5.333,817
1728,2351
Total Net Assets
4.959.388
8.820
4.968,208
24

Notes formlng part of the flnandal statements for the year ended 31 March 2024
21. Commitments under operating leases
At 31 March 2024 the company had annual payment commitments under noTt-cancellable operating leases as
follows:
20Z4
2023
Land
& Buildi
Land
& Buildings
other
Other
Expiry date..
Within one year
Between one and two years
Between two and five yea
460,461
43,515
1,841,844 310,109
5.681,844
460,461
1,841,844
6.142,305
80.434
37,635
7,984,149 353,624
8,444,610
118,069
22. P05t-balance sheet Èvents
None
23. Statement of Financial Activitie5 for year ended 31 March 2023
Unrestrirted
Funds
Restrlcted Total Funds
Fund5
2023
Total Funds
2022
Note
Income from:
Donations and grants
Charitable activities
Other trading activities
7,076
4,978,946
81,494
7,076
4.978,946
81,494
14,130
4,860,638
51,166
Total income
5,067,516
5,067,516
4,925.934
Expendfture on:
Expenditure
octivities..
Charitable attivities
on
charitrjble
3.527.123
4,409
3,531,532
3,247,475
Total expenditure
3,527,123
3,531,532
3,247,475
25

Notes forming part of the finanaal statements for the year ended 31 March 2024
Net Income and net movement
in fund5 for the year
1,540,393
14,4091
1,535,984
1,678,459
Total Funds brought forward
3,418,995
13,229
3,432,224
1,753,765
Total funds carried forward
4,959,388
8,820
4,968,208
3,432,224
26