Envelope ID.. 32DFQF5WEE4392-BDA3-1F4DB993E169 CHARITY REGISTRATION NUMBER: 1177211 Jacarl Unaudited Financial Statements 31 July 2025
Do9n Envdc4)e ID.. 32D90F59-8CEE43924DA>1F4DB99l59 Jacarf Flnanclal Statements Year ended 31 July 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The lollowlng pageg do not form part ol tha flnanclal 8tat•mont8 Detailed statement ol financial activities 19 Notes to the detailed statement of financial activities 20
Docuslpn En¥elope ID.. 32DgOF5MCEE4392-8OA&1F4DB993E159 Jacarl Trustees, Annual Report Year ended 31 July 2025 The trusloes p¥eseni thelr report and Ihe unaudited Ilnanclal sialemgnls ol the Charity lor the year ended 31 July 2025. Aofgrnnce •nd Admlnl8tr•tlve det•ll$ Reglstered charfty namo Jacari Charlty regl$tr8tlon number 1177211 Prlnelpal oftlco Jacari Ind8pend8nl Buslness Centr&$ Lid 7 Unity Sireel Bri8101 Thg tru•toei Matthew Llsler Ilan E150n Louise Sykes Sofia L8111 Indopond•fit •x•mlngr N J Cadwallader FCCA For aTrJ On Behalf 01 Davld Cathvdlader & Co Limited Sulle 3 aignell Parf( Barns Chesterton Nr BScesler Oxon OX26 1TD
Doth9 Envélopè ID.. 22DF59-6cEE.43924DA&lF4898aE1s8 Jacari Tru8tee8' Annual Report l¢ontuMr¢¢l) Year ended 31 July 2025 Oblfjctlv8S ond actlvltles Inlroductlon The Trustees have FJeasure in presenting the report and accounts ol Jacari lor the year end8d 31 st July 2025, our en(leth annual report, having regisiered as a chwlty In 2005, and our $eventh annual report since having registered as a CIO in 2018. Vl¥lon Jacari's vision is unchanged. We strive lor a Society where children and young Feople Irom all backgrounds have the conl¢'dence and language skllls to achieve Ihelr lull polenlial. J•oarl'¥ oblgcllvo8 and •ctlvltloo Jacari's purpose continued to be 10 5UPPOrt children and young pecple, aged 6 - 16, who use English as an addiilonal lanouaoe IEALI, are experiencing disadvantage. and are al risk ol not achieving their lull polenlial. Through our luloring programmes we hglp d8vglop Iho language skills, conlidence and $¢n8è ol klonging that children and young pgople need lo thrive in school and In their der communili88. MullilingualSsm is a strength that we actively ¢elobralo. Howevgr, children who are al the earlier stages ol learning Engllsh, particularty those living in socio-econornically disa¢fvantaged communiligs, or those who arrlve late in the education system, are al Increased rlsk ol under-a¢hiev¢ment and social isolation. Schools ollen find they are unable lo provkle the indivldualised 8UPPOrt Ihas8 Pupi need. Jacari exlsls lo help address this gap. "Jacari gave me Ihe tools and conlidence Io succeed. Wilhoul their support, I mwhl have continued lo f811 through Ihe cracks ... This is why charilias like Jacari are so important. They slep in where the sysi&m lalls short, Prov1 lile.changing opportuni1S for cknldren who need t11 extra IoSt wha18ver the clrcumsl8nces may be.. Formgr Jacarl pupll. and •lxlh-lorm •tudent. Oxlord. Jacarf dellvers free. one-to-on& English language lutorlng to children and young 0p1? in 8rislol and Oxford. working in close partnership wrth local primary and secondary schods lo idenlify which puplls need our support. We priorilise children with refugee or asylum-9klng status, those who havè recently arrwed in the UK, a1 those who are in the early stages ol acquldng English, as well as idgnlilying those who are economically disa¢fvanlaged. W8 train volunteers to provide engaglng and ellective support lor English language d¢volopmenl in a sale and supportive conlexl. Our a¢iivilies arg delivered through Iwo complementary programmes. Communlly Tulorlno matches pupils with volunteer lutors recruitèd from local universities and the wider community. while Pegr Tutoring supports sixth-lorffl students lo lulor younger pupils wiihin their own schools. In both programmes. luloring sesslons are personalised to each pupil's needs and inlerests and combine gtruclured language learnlng wlih g8meg, convarsalion, and Jhared aclivilles. To complem8nl our luloring programmes, we also run enrlchino trips and events lor our pupils and Iheir lamili&s. provIng them with experiences they might not otherwise have access to. Acros5 all our work, Iruslees ensured that Jacarl's activities ware carrled out in furtranCe of our charitable obj9clives and lor the PU1¢ benefit, in line with Charity Commission guidance.
Do$10n Envelope ID.. 32D90F$aCEE4392-8DA3-1F4DB&93E1S9 Jacari Trustees, Annual Report (Gonlinuedj Year ended 31 July 2025 Structure. goveman¢e and managemeni Legal 8tructure Jacart is a regisl8reLI CIO, wtth the charity number 1177211. 11 is registered with the Charty Commission lor England and Wales. During th8 2024125 financial year, il had four trustees who manag&d the Trust. The Trustees, as per Jacari's Conslilulion Idaled 161h February 20181, delegate the d8y-to- day running ol Jacari lo the stall team. Jacarl'g man8gem•nt Jacari's trustèe5 rnet on a quarterly basis lo dlscuss development8 aoainsl the charlty's strateglc goa15, as well a$ beirrfJ in regular contact with stall lo ensure that they are In a position lo make th& charity's goals a reality. Publlc benellt 8tatement The Iruslees confirm that Ih&y have ralerred lo th¢ guidance contained in the Charity Commission's general guanCe on public benefit when revlewing Jacari's aims and objeclives and in planning lulure aelivilie$. Our Tru•te•8 2024125 Matthew Ll•ter- Chalr Mall joined our board tsl Truslegs in June 2018 and l¢)ok on the Chair role In September 2021. He brings a background in lundraising and project management and works as a Software Developer. Loul¥e Sykes . FlnAnce Trustee Louise volunteered as a Ja¢ari lulor during her lime al Oxford Unlverslly and now works In insurance. A walilied accounlanl, she joined the board in March 2021 as our Finance Trust99. Il•n El•on Ilan Is an Operations 18ader in high-growlh tech start ups and jolned th8 board in December 2020 10 Supp1 Jacari wllh oijr strategic planning. Sofla Latlf Sofia joined our board in 2021 having been a Jacari pupil hersall durlng her school years In Oxlord. She also briros eXrienCe ol English leaching lo the team
DoJJskJn Envelope ID.. 32DgOF59-8CEE4392.8W.1F4DB993E159 Jacarl Trustees, Annual Report ¢conHnuxl) Year ended 31 July 2025 Achlgvomonts ond performanco We were delighted and proud to launth our Annual Impact Report 2024125, which details all ol our organisation's achievements durfng the year. 11 can be found on our webshe and is linked here.. httpJnyl.ly149KYZWN In summary: Despite a challenglng wid&r context lor the communities we serve, and considerable operatlonal Chreng8S lor the organisallon, Jacari delivered signlllcani impact lor chiktren and young pec(sle from refugee. asylum seeking and migrant communitie5 in 2024-2025. 197 childien and young people 8UFVOrted 201 volunleor lulor5 r8crulled and trained 1,946 personalised luloring sesslons delivered 73% 01 Jacari pupils arrived In the UK wllhln the past live years, with many having 8xporienced dlsrupllon lo Ihgir educallon prlor lo arrNal. 125 ¢hildren and Iheir familles joined I I Irts and events, aloro wlth Jacari volunle8rs. In Ihelr feedback, children and young people described Jacari session5 as supp¢ytiv• and lun. and parents hlghllghied Increased ¢onlidence. happiness, and a smoolher transition into school Ille. In tho word• ol our benofl¢larlM and th•lr f•mlllo•: 'li make me leel bet18rsocialislng wlth othern.. Pupll, Brlstol "l tljal il's 8 sale space th no judgment. Pupll, Oxford 'Thanks lo J8carls suppjrt, L s English has Improved sLqnlllcanlty, and she has adapted qulckty fo life in Oxlord. P•rnnt. Oxford Schools consislenlly reported improvements In pupils, spoken and wrStten EryJlish, engagement with learning, and confidence in the classroom.. 94% said Jacari luloring had a p)srtive impact on pupils, Engllsh lo sald Jacari had a wsilive Impact on pupils. confidence 94% said Jacari tutoring had a posillve Impact on puplls. wellbeing.
Dorjjslgn Envel4)e ID.. 32D90FSWEE-4392-8DA3-1F4D8993E159 Jacarl Trustees, Annual Report (conllnu•dJ Yaar ended 31 July 2025 Jacarf's Peer Tutoring programme continued lo grow and deepen 118 impact during the year as we expanded il into Oxford schools. In aiklilion lo t*neliling younger pupi15, the programme delivered clear outcomès lor the sixth-lorm lulors themselves. Peer lulors and teachers reported increased confidence, communication skills and aspirations, and Schools noted thè positive effeet ol peer relationships on school culture and younger pupils. s8nso of beloThJing. "I have w8lch8d them grow In conlenCe andpurpose." Kate Mccabè, H8ad ol Slxlh Form, Oreyfrlars Cathollc School, Oxlord "it is an amazing way lo ljoost your own conlldenca, communallOn skilts and int•rpersonal skills... Jac8ri helped mg lo becomg moro conlrtyenl and nol be afra lo make more IrndS and leam new things.. P••r Tutor Trustees are saiSslied that Ja¢ari delivered ils activities elleclively durlng the year, achieved meaningful outcomes lor beneficiaries, and conlinu8d lo demonslral8 strong public benefit. Learning from fflonitoring and evaluation has informed plans lo strèngthèn and &xpand provision in lulurg yoars, ensurlng that Jacari remains responsive, impactlul and sustainable as demand lor supporl conlinugs lo grow. A5 Jacari approaches ils 70th annlversary next year. and 20th year of being a successful charity, we arg confident in Ihe charlly'8 ability lo continue dellverlng on our ¢haTilablg aims well Into the lulure. Flnanclal r•vlew Jacari has continued on a firm Ilnancial loollng, wllh the ongoing suppjrt ol malor lunders includlng The National Lottery, BBC Children in Ngod. and Garlield Weston Foundatlon, The Trustees remaln ¢ommiiied lo balancing linancid prudencè with deploying as much ol the Charity's resources as P098ible to maximise bgnelil lor beneficiaries, and we closed the year within budg¢i. Ourlng the year the Gharlly received IK0tng resoufces 01 £219,570 and incurred oxpgndilure ol £176,007. This has led lo an Iner•asg lo available reserves of £43,563. As al the year ond Ihg Charily hefvJ unreslricled and reslrlcled r8$èrves 01 £77.795 and £39.795 respecilvely. All ol the restricled reserves and £22,555 01 the unrestricted reserves relate to income that was re¢eived In 2024125 and was designated lor 2025126. 11 is expected thal the lull amounl ol £62,530 carried lotward will be spent in 2025126. 291312026 The trustees, annual rgporl was approved Iruslees by.. and Signed on behalf ol the board ol IAl bskr b&/J. Sx ouisg'gyths Trustee OdlB Trustee
Docu*ffi Envelope ID.. 32DS9CEE4392-JDAlF408993E159 Jacari Independent Examiner's Report to the Truslees ol Jacarl Year ended 31 July 2025 I rew)rt lo the Iruslees on my exarninalK)n ol the Ilnancial statements ol Jacarl I'lhe charty'l lor the year endod 31 July 2025. Rosponslbllllles and basls of report As the Iruslees ol the charity you are reswnsible lor the preparation ol Ihe financial 81atemenl8 in accordance with Ihe requiremenls ol the Charities Act 2011 1.lhg Acl'l. I rewrt in respect of my examinallon ol the charity's financial statements carded out under section 145 of the 2011 Acl and in carrying out my examination I have followed all the applicable Dlrecllons gen by the Charity Commission under section 14515llbl ol the Act. Indfjpgndgnt ex•mlnor's stst8ment I havo ¢ompl¢l8d my examination. l ¢onllm Ihal no malerlal matter5 have come to my attenilon in connectSon wSih the examination glvln9 mo ¢aus8 lo bgligvg that in any material respect.. accountlNJ recc¢ds were noi kept In respect ol the charlly a$ r•quir•d by section 130 01 tha A¢l', or the financial slalem8n18 do not accord wllh those recoids; or the Ilnancl81 statements do not comply wSlh the appllcabl• roquir¢mont$ concerning the lorm and conlenl ol accounts sel out In the Charliles (Accounts and A8porlsl Regulation8 2008 olher than any roquiremenl Ihal the accounls give a 'lrue and lair, view which is not a matter considered as part ol an independent examination. I have no conc8rns and have come across no other matlgrs in conngction with the examination lo which attention $houSJ be drawn In Ihls report in or(Jer lo enable a proper understanding ol the accounts lo b8 reached. wallad6r FCCA For and On Behalf Of David Cadwallader & Co Llmlled Independent Examlner Suite 3 Bignell Park 8am8 Gheslerton Nr Bicesler Oxon OX26 1TD
Docusign Enwlop8 ID.. 32D90F5UCEE-4392-8DA3-1F4DB993E159 Jacarl Slatemenl of Financlal Acllvilles Year gnded 31 July 2025 2025 Restr1 lufftls Total funds Total funds 2024 Unreslricled lunds Note Incorne and endowments Donations and legacies Investment income 57.005 393 182,172 219,177 393 152.407 495 Total Incomo 57,398 162.172 219,570 152,902 Expenditure Expenditure on charitalje actNilies Total expendlluro 40,282 135,725 176.007 153,206 40,282 135.725 176.007 153.206 N•1 IncDm•l{expendlturel 17.116 26.447 43,563 13041 Transfers beiween lund5 11,1381 1,138 mov•m•nt In fund• 15,978 27,585 43,563 13041 R•conclll•tlon ol fund• Total funds broughl forward Totol fund• c•rrl•d fornard 61,817 77.795 12,210 39.795 74.027 117,590 74,331 74,027 Tho Statement ol linanclal aclivllle8 in¢ludes all gains arKI bsse5 fecogni58d In the year. All income and expendllure derive Irom continuing a¢livi14'0S. The not•8 on pagé* 9 10 17 form part ol thege fin•nci•l ¥lJlernents.
Doojsign En¥el¢¥)8 ID.. 32090F5fv8CEE4392-8DA3-1F4DB993E159 Jacari Statement ot Flnanclal Position 31 July 2025 2025 2024 NDt• Flxed a$s•ts Tangible fixed assets 12 152 Currènt •tst# Debtors Cash al bank and In hand 13 297 118,8C6 275 76,502 119,103 78,777 Credltors: •mounts falllng wlthln one year Nèt ourrent •¥sots 14 1,665 117,438 117,590 3.154 73,623 Total •¥sot¥ les8 cuirnnt lknbllltl•s 74.027 Not assots 117,590 74.027 Fund¥ of th• charlty R951ricted funds Uniestrlcted funds 39,795 77,795 12.210 61,817 Tot•1 charlty fund• 117,590 74.027 Thesg Ilnanclal slalemenl$ were approved by the board ol Iruslees and auihorised lor i8$ue on 2.9/.IIAQ?.fj....... and are signed on bghall ol the board by.. by.. (Ask t(IfèWtrièlBY SPJ Trustee Trustee Th• notgs on pagos g to 17 form p8rt ol th080 flnan¢l•l •tai•m•nt9.
DOgTh Env8lop& ID.. 32090F58cEE.43924DA3_lF4DBggJE1sg Jacarl Notes lo the Financial Statemenls Year ended 31 July 2025 General information The charity is a public benefit enlily and a registered charity in England and Wal95 and is unincorporated. The address ol the principal ollice is Hub Commercial Ventures, 16-17 Turl Street, Oxford, OX1 3DH. Statement ol compllance These Ilnancial slalemenls have been prepar8d in ¢omplian¢e wllh FRS 102. 'The Finandal Rewrting Standard applicablo in the UK and the Republlc ol Ireland., the Slalemenl ol Rocommgnded Praclicg applicable lo charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charitie5 SORP IFFIS 10211 and the Charities Act 2011. A¢¢ountlng poll¢lo• 80•l• of prep•r•tlon The 1Snancial sialemenls have been prepared on the historical cost basis, a8 modilied by the revaluallon ol certain financial assèts and liabili1195 and invgslmgnl properti$ moasured at lair value through Income or eKpeThJilure. The financial slalemenls are prepared In sterling, which Is the lunctlonal currency ol th8 enlS1y, Qolng concern Th&r• ar• rK mat•rial uncgrtainlies about the charlly's abllily lo continue. Judgom•nt$ and koy $our¢og of 04tlm•lbon uncertalnly The preparatlon ol the financial slalemenls requ5res management lo make Sudgemenls. esilmales and assumptions Ihal all•¢i Ihg amounts reported. Thgse oslimaies and judgemènts are conlknually reviewèd and are basèd on experience and other laelors. in¢ludino 9xptatIonS ol lulur¢ èvenl$ Ihal are believed lo be rgasonable under the circumslances. Fund a¢¢ounting Unreslricled funds are avaiLabl$ lor u$9 at the discretion ol the Iru$lee$ lo lurth$r any ol Ihg chaTIIy's PUTP9595. Designated funds e unr&$lTicl¢d lund$ 8armarked by tho Iru$l8es lor partlcular lulure wolecl or commitment. Restricted funds are subjg¢lod lo roslricb'ons on their gxpendilure dg¢lared by Ihg donor or through the terms ol an appeal. and fall into one ol two sub-classes.. restricted income funds or endowmeni lund$.
DooJ5 Envelope ID.. 32DOOF5&8CEE-4392-8DA3-1F4DB993E159 Jacarl Noles lo the Flnancial Statem8ntS Year ended 31 July 2025 Accountlng pollclo8 (ooniiThMdJ Incomlng resour¢¢$ All incoming resourcès are included in the slalemenl ol linaneial activities wh8n enlillement has passed lo the eharlty,. it is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured, The lollowlng specific F)olicies are applied lo particular categories ol income.. income from donations or grants is recognised when there 15 evhd&n¢• ol anlillemenl lo the glft, recglpt is pr¢Jbable and ils amount can b8 measured reliably. legacy Income is recogni5ed when receipt is wobable and èntiygmenl is established. income Irom donated goods Is measured at the Iwr value ol the goods unless ihis Is iwpraclrcal lo measure rellably, in which case the value Is derlved from the cost to the donor or the estimated r8sale value. Donated facilities and 59rvicgs are recognis8(l in the accounts whgn received il th8 value can be reliably measured. No amounts are induded lor the conlrlbullon ol general volunte8rs. Income from Contracts lor Ihg supply ol servlces b rgcognlsed with the delivery ol the contracted Service. Thls Is classified a5 unre81ricted funds Un$9 ther& Is a contractual requlremenl lor il lo be spent on a parllcular purpose and relurned il unspgnl, in whSch case il may be mgarded as restTlCtgd. Re•ourcM oxpend•d Exp•ndilure Is recognised on an accruals basis as a Ilablllly Is Incurred. Expenditure Includes Èny VAT which cannot be lully recovered, and is classified undgr headlngs ol the Slal¢m¢nl ol financial acllvilies to which11 relal8s'. oxwnditure on ralsing lunds in¢lud¢s the costs of all lundralslng a¢tivilies, events. non-charilable trading aclivilies, and the 5a18 01 donated goods. expendllure on charllabl8 activities includes all costs Incurred by a charlty In underlaklng activities that further Ils charitable aims lor the benefit ol ils beneficiaries, including those supporl Gosls and costs relats'ng lo the govornan¢o ol the charity apwrtioned lo charitab18 aclivrties. olh¢r oxpgndilure includes all expenditure Ihal is neither relaled lo rwslng lund8 lor the charlty nor part ol ils expendtture on charilablg activities. All costs are allocated lo expenditure categories rèflecting thè use ol the resource. Dlrecl costs attributable lo a single activity aro allocated directly lo that activity. Shared costs are apporh'oned belween the aclNities they conlribule lo on a reasonable. justifiable and consislenl basis. Tanglble a99ets Tangible assets are initially rewrded al cost, and sub59qUgntly slated al cost less any accumulated depreciation and impairment losses. Any tangible assets carried at rgvabuod amounts are recortled at the lair value al the date ol revaluatlon le$s any subsequent aUMUlated depreciation arKI subsequent accumulated ImpaSrmenl losses. 10
Dow8ign Envelope ID.. 32D90F69.8CEE.4392.SDA3.1F4DB993E169 Jacari Notes to the Financial Slatement8 (Mniinu•dl Year ended 31 July 2025 Accounllng policies [tInOl) Tanglble asgets (eontlnu8dJ An increase in the carrying amount of an asset as a result ol a revaluation, 1$ recognSsed in other recognised gains and losses, unless il reverses a charge lor impalrment that has previously been recognised as expenditure wrthin the statement ol financial aclivilies. A decrease in tha carrying amount ol an asset as a result ol revaluation, is recognised in other recognised gains and losses, gxcepl lo which il ollsels any previous revaluation gain. in which case the loss is shown within other recognised gains a1 losses on the statement ol financial aclivilies. Dgprfjclollon Depreciation is Gal¢ulai&d so a$ 10 write off the cost or valuallon ol an asset. le55 ts r951dual value, over the useful gGonomi¢ lilg ol that assel as lollows.. Fixtures and flltings 25% stralghl line Impalmignl ol Ilxed A•et• A review lor indicators ol impairment is carried out al each reportlno dale, wllh the recoverable arnounl b8ing eslimaled where such Indicators exlsl. Where the carrylng value exceeds the ecovera&e amount, the assel is impaired accordingly. Prior impairmenis are also reviewed lor Possible reversal al each reporting dale. For the purposes ol impairment Igsling, when il is not possible lo estimate the recovera& amount ol an individual asset, an 951imale is made ol the recoverable amount ol Ihg cash-generaling unil to which Ihe a5sel belongs. The cash-generatsng unlt Is the smallest Idenliliable group ol assets that InclLJdes the assel and genefales cash inflows that larg8ly Independonl ol the cash Inllow5 Irom other assets or groups ol assets. For Impairment lesling ol goodwlll, the goodwlll acquired In a buslness comblnalion is, from the a¢quisilion dale, allocated lo each ol the cash-generaling units Ihal are expected to benefit from the synergies ol the combinallon, irrespective ol whether other assets or liabilities C1 the charity are a5slgned lo those units. Flnnnclal Instrumonts A financial asset or a linanclal liability18 recognised only when the charity become8 a party lo the conlraclual provisions ol the inslrumenl. Basic financial instruments are inlllally recognised al the amount receivable or payable includlng any ielaled Iransaclion costs. Current assets and current liabSlllles are subsequently measured al the cash or other consideration expected lo be pald or received and not discounted. Debt instruments are subsequently measured al amortised cost. Where Investments In shares are publicly traded OT their lair value can otherwise be measured reliably, the investment is subsequenily measured at lair value with changes in lair value recognised in income and expeTrJliuie. All other such inv8slm&nls are Subsequent measured al cost less impaimignl. 11
Oocusyn Envelope ID., 32DgOF5&8CEE4392-8DA3-1F4DB993E159 Jacari Notes to the Flnanclal Staternents (con11n) Year ended 31 July 2025 Accountlng pollcles fconllnwd) Financl•l Instrument¥ (eattithts#dJ Other financial instrumenls. including derivailves, arg initially recognlsed at lair value. unless payment lor an asset Is deferred beyorKI normal busi88 terms or linarKed al a rale ol interest thal is not a market rate, in which case the asset Is measured al the present value ol thè future payments discounted at a market rale ol interest lor a similar debl InStrmnI. Olher financial instrument$ are subsequently measured al lair value, with any changès r8cognised in the slalemenl ol financial activitles, with the exception ol hedging instruments Sn a designated hedging relationship. Financial assets that are measured al cosl or amorts&d cosl are revlewed lor obj&ctive evkIer? ol irnpairrnenl al the end ol each repong dale. 11 there Is objective evSdenco 01 impalrmenl, an lffpairmenl loss is recogni88d under the approprlale heading in Ihg slalemenl ol financial actltIeS In which Ihg Inllial gain was rgnIsed. For all equity instruments regardless ol significance, and othgr financial assets that are indivlt1ually signilicanl. these are assessed Individually lor impairment. Other Ilnancial assets are eithèr a$$05sed individually or grouped on the basls ol similar crg(lil risk characlerislics. Any reversals ol irnoairmenl are recogn18ed immediaioly, lo the extent that tha revorsal doe5 not result in a carrying amount ol th8 financial a55el that exceeds what Ihg carrying amount would have been had the impairment not previously been recognised. Oellned contrlbutlon planj Contributions lo defi'ned conlrlbullon plans are recognlsed as an expense Sn the perlod In which the related servlce Is yovidèd. Prepaid contributions are recognised as an asset to the oxlonl Ihal the prepayment will16ad io a rèducli¢)n In future payments or a cash refund. When contributions ar8 not expected lo be S¢tt1gd wholly wllhln 12 months ol the end ol the reporting dale in which the employees rend8r the related servlce, the I'abilily is measured on 8 discounled pres8nl value basls. The unwinding ol the discounl is recognlsed as an expense in the period In wh¢h il arises. Donallon$ and l•ga¢l6• UnreStrted Fyn¢s Resirlcled TolAI Fund• Fund5 2025 OonJtbon• Other granls and d)nallons Gilt Aid 52.239 4.766 162,172 214.411 4.786 57.005 162,172 219.177 12
Doj51q Envelope ID-, 32QWF5CEE4392-sDAlF4DB5g3EI59 Jacari Noles to the Financial Statements (COnllrnMd) Year ended 31 July 2025 Don•tk)ns and leg8cles {conllnu•d) Unr881ricled Funds Fleslrlcted Total Funds Funds 2024 Don•tlon$ Other grants arKI donatKsns GillA 72,570 3,407 76.430 149.000 3,407 75,977 76,430 152,407 InljIMent Incom Unreslricled Total Fund• unrestr8 Total Funds FurK15 2025 Fund5 2024 8ank inleresl recelvable 393 393 495 495 Exwndlture on ch•rlt•ble •cllvltl•• by lund type Unroslricled Funds Reslncled Total Fund• Funds 2025 Oxford Bristol Supparl costs 39,989 11,4921 1,785 47,925 87.800 87,914 86,309 1,784 40,282 135.725 176,W7 UnreslTlCted Funds R¢$lricted Total Funds Funds 2024 Oxford Bristol Support costs 25,365 57,697 2,046 85.108 25.365 125,795 2,046 153,206 68,098 68,098 ExwrKllture on charftable acllvltles by acllvlty typg Actlvllles undertaken direcuy Support costs Total lundg 2025 Total fund 2024 Oxford Bristol Governance cosls 87.914 86.309 87.914 86.309 1,784 25.365 125,795 2,046 1,784 174.223 1,784 176.007 153,206 13
DoGV51gn ID". 32D90F5fv6CEE4392-8DA3-1F4DBg93E159 Jacari Notes to the Flnanclal Staternents {conllnu•d) Year ended 31 July 2025 Net Incomel(•xpondlture) Nel incomellexpèThYiturel is slated after charoingllcredilingl: 2025 2024 Depreciation ol tangible fixed assets 252 404 Independent oxamlnatbon fae8 2025 2024 Fees payable lo the independent &xaminer for.. Indep&rK18nl examination ol the linanclal statements 1,145 1,090 10. Stiff co¥1• The lolal stall costs 8mploy•g bgnelits lor the reporting period are analy8ed as follows.. 2025 2024 Wages and salarles Employ•T ¢Ontru110nS lo penslon plans 136,421 2,868 139,289 116,888 119,182 The average hgad count ol employees durlng th• year was 612024.. 61. Tho avgrage number of lull-lime equivalent employ00s durlryJ the year18 analysed as follows.. 2025 2024 Nv. Number ol stall No employee received employ08 bonelils ol more than £60,000 ling the yeaf12024.. Nill. 11. Tru#te• r•mun•ratlon 8Thd expens No Remun8ralion was pakl (o any Iruslee duiing Ihe linancial period. Durlng Ih? year the Iru81088 recelved £nil In r•imbursem8nls ol exponsgs12024. £Nill. 14
Dotusbn EnvelaFE ID." 32DgOF5UCEE4392.8DA3-1F4DB993E159 Jacarl Nole8 lo the Flnanclal Slatemenls (conllnu8 Year ended 31 July 2025 12. Tanglble flxed OSSth5 Flxtures and flttlngs Cost At I AugU•t 2024 and 31 July 2025 Depreclatlon Al 1 Augusi 2024 Charge lor the ye At 31 July 2025 C•rrylng omount At 31 July 2025 Al 31 July 2024 2,106 1.702 252 1,954 152 404 13. Debtors 2025 2024 Prepayments ar ac¢wed InGome Other debtors 275 22 275 297 275 14. Credltorl: omount• falllng du• wlthln on• yoJr 2025 2024 Accruals and deferred Income Social securily and other tax•s Other creditors 1,145 1,090 1,543 520 1,665 3,154 15. PonslonJ and other poll retlrement benefSt8 Ihllned contrlbutlon plan* The amount rècognised in income or oxpendilure as an expense in relation to dglined conlribulion plans was £2,86812024.. £2,294). 15
DouJs%n Envelope ID.. 32DgOF59-6CEE4302-8DA3.1F4DB993E159 Jacarl Notes lo the Flnanclal Stalements feoniiThMdJ Year ended 31 July 2025 16. Angly81s of charltsble funds Unro8trlct8d funds Al l August 2024 At Transfers 31 July 2025 Incom9 Expendilurg UnreStrted fund - General funds Designated Fund 40,777 21,040 57.398 140.2821 19,902 {21,0401 11,1381 77,795 61.817 57,398 140.2821 77,795 Al 1 August 2023 Al Tran$l&rs 31 July 2024 Income Expendllure Unrestr18 fund - General funds Desonaled Fund 59,413 11,040 50,372 26,100 169,0081 116,1001 185,1081 40,777 21.040 70,453 76,472 61.817 RMtrlct•d lund• Ai 1 August 2024 At Translers 31 July 2025 Incom8 Expendllure Bristol reslricled fund Oxford rosiriciod fund 6,122 6.088 69,429 92,743 162,172 175,23n 160,4881 1135.7251 5,016 13,8781 1,138 5,330 34.465 12,210 39,795 Al 1 Augusl 2023 Al Transfers 31 July 2024 Income Expenditure 8ri81ol reslrlcled fund Oxford r8sliicted fund 67,615 8,815 76,430 161,4931 16,605 168,098 6,122 6,088 3.878 3,878 12,210 The reslricled lund8 r&cefved were from grants obiaingd for specific projects or expenses and held $trictl9nS as oulllned by the granl makers, 16
DooJstsJn Envelope ID.. 32DgOF59-6CEE4392-8DA>IF4D8993E159 Jacari Notes to the Financial Stslemenls Year ended 31 July 2025 17. An•lysls ol net a$$ets between funds Unreslricled Funds Reslrfcted Total Funds Funds 2025 Tangible fixed assets Curr8nl assets Créditors less than l year Net oJ8ets 152 79.308 11,6651 77.795 152 119.103 11,6651 117.590 39.795 39,795 UnreslrScied Fun¢Js Restrlcled Tol81 Funds Funds 2024 Tangible lixed 85sels Curr&nl assets Greditors less than 1 year Not •••et• 404 64,567 13,1541 61.817 404 76,777 13.1541 74,027 12,210 12,210 17
DorJJ8lgn En¥¢t0pol. 32D90F5fv8CEE4392-8DA3-1F4ce993E159 Jacari Management Inlormallon Year ended 31 July 2025 Tho lollowlng pagm do not lorni plrt ol the flnancl•l •t•t•m•nt8. 18
DorJJsbJn EnlOpe ID.. 32DgOF59-8CEE4392-8DA3.1F4DB993E159 Jacarl Delailed Statemenl of Financial Actlvltles Year andod 31 July 2025 2025 2024 Incorne and endowments Donatlons and legaeles Other grants and donations Gift Aid 214.411 4,766 219.177 149.000 3,407 152,407 Inve8tmènt In¢ome 8ank interest receivable 393 495 TotAI In¢om• 219,570 152,902 Exwndltur• Expendlture on chayltsble ACtlvlllo8 Wage8 and salarfes Pensictrn costs Flenl Insurance Legal and professional 1688 Telephone Other offic¢ costs Depreciatlon Volunteer ¢v¢nls Teaching rosourcgs Other expenditure Other slatt co818 136,421 2.868 7.616 1,337 1.784 428 8,077 252 470 10,728 116.888 2,294 7.089 607 2,046 472 6,691 8,843 8,026 7,351 176,007 153.206 Tot oxwndlturo 176,007 153,206 Net In¢omdl•xpendlture) 43,563 13041 19
DO&van Envelope ID.. 32DgOFSMCEE4392-8DA3-1F4DB993E159 Jacarl Notes lo the Detai18d Statement of Financlal Activities Year ended 31 July 2025 2025 2024 Expendlture on eharltable *¢tiviti•s Oxford Actlvltlos underteken dlr•cllN Waggslsalaries Pension costs Renl Insurance Telephone Other offic¢ ¢0$15 Depreciatlon Voluni¢er events Teaching iesouTCfjS Olhei Other staff Costs 69,217 1,065 3.614 686 203 4,355 126 321 5.612 1,738 7,089 472 6,691 404 2,766 36 5.077 2.715 87,914 25,365 8rlgtol Actlvttles undertaken dlrn¢tty Wageslsalari88 Pension costs Rent Insurance T8lephone Olher ollice eosls Deprèciation Volunteer events Teachinu Resourcos Olher slafl costs 67,204 1,803 4,002 651 225 3,722 126 149 5,116 3,311 115,150 2.294 6,077 2,274 86,309 125,795 aov•manco co1 Accountancy lees Governance costs - legal and h01 FYol•ssional lees 1,784 1,546 500 1.784 2,046 Exp•ndllur• on charltobl• I1vItI08 176.007 168,Q06