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2024-07-31-accounts

Nuestra Escuela Leeds

Charity number 1180223

Annual Report and Financial Statements

for the year ended 31 July 2024

Nuestra Escuela Leeds

Annual Report and Financial Statements for the year ended 31 July 2024

Contents Page
Trustees' report 2 to 3
Examiner's report 4
Receipts and payments account 5
Statement of assets and liabilities 6
Notes to the accounts 7 to 8

Prepared by West Yorkshire Community Accountancy Service CIO

1

Nuestra Escuela Leeds

Trustees' report for the year ended 31 July 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: The trustees during the financial year and up to and including the date the report was approved were: The trustees during the financial year and up to and including the date the report was approved were:
Name Position Dates
Juan Miguel Avila Zaragoza Chairman
Yolanda Perez Fernandez Secretary
Anna De Bolos Prat Treasurer
Patricia Marquez Mezquita
Jose Carlos Cantero Carralero
Cristina Martinez-Conde Gomez
Debora Cappell Terwisscha
Juan Victor Garcia Gil
Marco Felipe King
Maria del Rosario Gonzalez Capilla
Charity number 1180223 Registered in England and Wales
Registered and principal address Bankers
Century House Barclays Bank
1275 Century Way 1 Churchill Place
Thorpe Park London
Leeds England
LS15 8ZB E14 5HP
Independent examiner
Rhys North ACA
West Yorkshire Community Accountancy Service CIO
Stringer House
34 Lupton Street
Leeds
LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) association formed on 8 October 2018.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

2

Nuestra Escuela Leeds

Trustees' report (continued) for the year ended 31 July 2024

Objectives and activities

The charity's objects

To advance the education of the public in Leeds and the surrounding areas in the Spanish language, culture and traditions by providing Spanish language classes and organising activities and events to educate the public in the culture and traditions of Spain and Spanish speaking countries.

The charity's main activities

To advance the education of the public in Leeds and surrounding areas in the Spanish language, culture and traditions.

We have managed to do that by running a Spanish supplementary school every week for children up to 18 years old.

We provide Spanish Language classes and organise activities and events to educate the public in the culture and traditions of Spain and Spanish speaking countries.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.

Achievements and performance

We have managed to keep providing Spanish language and culture for young children in Leeds and other areas of Yorkshire to around 100 students.

We have also managed to provide and offer scholarship for some families.

Financial review

The net receipts for the year were £3,323, including net receipts of £8,014 on unrestricted funds and net expenses of £4,691 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £9,401.

The reserve fund is established to provide financial stability and security to NEL, enabling it to continue its charitable activities even during periods of financial uncertainty or unforeseen expenses

The reserve fund may be utilised in cases of emergency expenses, such as unexpected operational costs, urgent repairs, or other unforeseen circumstances that threaten the continuity of NEL's operations.

Reserve funds may also be accessed to bridge short-term funding gaps or to seize strategic opportunities that align with NEL's mission and goals.

NEL will aim to hold reserves of between £3,000 to £6,000 which equates to up to one term's running costs. In light of anticipated changes in student numbers from September 2025 due to the opening of a new Spanish school (ALCE), funded by the Spanish Government, which may lead to a drop in enrolment as some families may choose to transfer to this free, government-run alternative. The increased reserve is intended to provide a financial buffer to manage potential reductions in income.

Approved by the board of trustees on 29/5/25

Jose Carlos Cantero Carralero (Trustee)

3

Nuestra Escuela Leeds

Independent examiner's report to the trustees of Nuestra Escuela Leeds

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 July 2024, which are set out on pages 5 to 8.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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

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 Charities Act; 2 the accounts do not accord with those records.

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.

Rhys North ACA

29/5/25

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

Nuestra Escuela Leeds

Receipts and payments account for the year ended 31 July 2024

Notes
2024
Unrestricted
funds
£
Receipts
Grants and donations
(2)
800
Student fees
11,093
Discounted student fees
14,057
Sales and fundraising
4,427
Total receipts
30,377
Payments
Freelance staff
17,437
Insurance
118
Materials
101
Training
-
Phone and internet
142
Accountancy
360
Subscriptions
510
Rent and rates
2,551
Events and activities
950
Office and other expenses
194
Total payments
22,363
Net receipts / (payments)
8,014
Fund balances brought forward
1,387
Fund balances carried forward
(3)
9,401
2024
Restricted
funds
£
-
-
-
-
-
-
-
432
-
-
-
-
4,259
-
-
4,691
(4,691)
4,691
-
2024
Total
funds
£
800
11,093
14,057
4,427
30,377
17,437
118
533
-
142
360
510
6,810
950
194
27,054
3,323
6,078
9,401
2023
Total
funds
£
2,297
13,402
14,613
4,754
35,066
24,680
118
326
479
147
198
422
6,795
2,248
267
35,680
(614)
6,692
6,078

5

Nuestra Escuela Leeds

Statement of assets and liabilities

as at 31 July 2024
2024
Unrestricted
£
Cash funds
Cash at bank
9,401
Total cash funds
9,401
Debtors and prepayments
Debtors
Assets retained for the charity's own use
Books for teachers and children
Digital camera
Liabilities
Creditors - Rent
Accruals - Independent examination
2024
Restricted
£
-
-
2024
Total
£
9,401
9,401
2024
£
364
364
2024
£
1,348
396
1,744
2023
Total
£
6,078
6,078

The financial statements were approved by the board of trustees on 29/5/25

Jose Carlos Cantero Carralero (Trustee)

6

Nuestra Escuela Leeds

Notes to the accounts

for the year ended 31 July 2024

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

7

Nuestra Escuela Leeds

Notes to the accounts continued

for the year ended 31 July 2024

2 Grants and donations
Leeds City Council
Other donations
3 Restricted funds
Leeds City Council
Balance b/f
£
4,691
4,691
2024
Unrestricted
funds
£
-
800
800
Incoming
£
-
-
2024
Restricted
funds
£
-
-
-
Outgoing
£
4,691
4,691
2024
Total
funds
£
-
800
800
Transfers
£
-
-
2023
Total
funds
£
2,277
20
2,297
Balance c/f
£
-
-

Fund name Purpose of restriction

Leeds City Council

To support projects which will help improve our students’ reading skills.

4 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £800 (2023: £0).

Trustee expenses

No trustee received any expenses during this year or the previous year.

Details of remuneration and benefits
2024
£
2,475
2,441
2,169
No other trustees received any remuneration or benefit during this or the previous year.
Other transactions with trustees or related parties
2024
£
325
325
Maria del Rosario
Gonzalez Capilla
(Chary Gonzalez-
Latham)
Trustee
Freelance worker
Patricia García
Villanueva
Wife of Juan Victor
Garcia Gil
Teaching assistant
Cristina Martinez-
Conde Gomez
Trustee
Freelance worker
Name of trustee
or related party
Relationship to
charity
Description of transaction
Name of trustee
or related party
Relationship to
charity
Description of transaction
2023
£
3,000
1,803
4,803
2023
£
-
-

8