CHARITY REGISTRATION NUMBER: 1183721 Sir Roger Manwood's Grammar School Foundation Unaudited Financial Statements 31 August 2025 BURGESS HODGSON LIMITED Camburgh House 27 New Dover Road Canterbury Kent CT13DN Sir Roger Manwood's Grammar School Foundation Flnanclal Statsments Year ended 31 August 2025 Page Trustees, annual report Independent examlnels report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements Sir Roger Manwood's Grammar School Foundation Trustees, Annual Report Year ended 31 August 2025 The trustees prèsent their MPOTI and th8 unaudited financlal statements of Ihe charlty for the year ended 31 August 2025 Reference and admlnl8tr•tlvt detall8 Regl8tgred charlty narno SIT Roger Manwood's Grammar School Foundation Charlty regl8tratlon number 1183721 Prfnclpal offlce Sir Roger Manwood's School Manwood Road Sandwich Kent CT13 9JX The trustegs M Roberts C Everard J Rosso A Kilbee, Chalr L Gorringe J Maine Independfrnt oxamlner Robert Field FCA CTA Camburgh House 27 New Dover Road Canterbury Kent CT13DN Sir Roger Manwood's Grammar School Foundation Trustees. Annual Report (contlnued) Year ended 31 August 2025 Structure, governance and management a. Con$ultatlon Sir Roger Manwood's Grammar School Foundation is a registered charity, number 1183721, and was registered as a Charitable In¢orporaled Organisation on 4 June 2019. b. Methods of appolntment or oloGtion of Tru5tg9S The management of the Charlty Is the responsibillty of the Trustees. c. Oryanlsatlonal structuro and do¢lslon-maklng poll¢les The policy and op&raling decisions of the Charity rest with the Trvslees who meet regularly lo monllor the activities of the Sir Roger Manwood's Grammar School Foundation. d. Financial ri8k management The Trustees have assessed the major risks lo which the Charity is exposed, in particular Ih05e related lo the operations and finances of the Charity, and are satisfied that systems and procedures are in place to miligale exposure lo the majoT risks. Plans for future periods The unreslricled Parklnson Fund could be used in support ol the Sir Roger ManwooE8 School's ambitious master plan to be implemented in the next few years. Objectlvos and activiti05 a. Pollcles and oblectlves The object of the Foundation is lo advance education for the public benefit through the award of prizes, scholarships and grants lo current and former pupils of Sir Roger Manwood's School. Additionally to provide financial assistance lo the Sir Roger Manwood's School at the Headteacherfs request within available levels of income. In setting objectives and planning for aclivilies, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. including the guidance 'Publi¢ benefit.. running a charity IP82}'. b. Grant-maklng pollcles The grant m?king policies are 51riclly defined and onty be enhanced wilhlng available income levels. Sir Roger Manwood's Grammar School Foundation Trustees, Annual Report (conllnued} Year ended 31 August 2025 Achlevements and performance a. Maln achlevements of the Charity Sir Roger Manwood's Grammar School Foundation has provided a consislenl level of ol financial support for the Sir Roger Manwood's School and ils pupils. over and above central Government funding within available levels ol income. b. Invostment policy and performance No change5 envisaged, unless additional bequests from Alumni are received lo enable further investment lo be undeTlaken. The portfolio has generated a return in the 415% range for many years. Flnanclal revlew a. Golng concern After making appropriate enquiries, the Trustees have a reasonable expectslion that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, Ihey continue lo adopt the going concern basis in preparing the financial slalemenls. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. Re$eNe8 poll¢y The Board of Trustees has established a policy whereby unTe51ri¢led Teserved of the Charity should be maintained al a minimum level of £50,000. As at 31 August 2024. the unreslricled reserves (exc designated funds) stood at £94,64412024.' 88,5791, in Sine with the reserves policy. Materlal Investmgnts pollcy No additional investment is planned al present unless lurlher bequests are received. The trustees, annual report was approved on .1g..Jknk.2026 and signed on behalf of the board of ITUStees by.. A Kilbee, Chair Trustee Sir Roger Manwood's Grammar School Foundation Independent Examiner's Report to the Trustees of Sir Roger Manwood's Grammar School Foundation Year ended 31 August 2025 report lo the Iruslees on my examination of the financial statement$ of Sir Roger Manwood's Grammar School Foundation I'the charity'l for the year ended 31 Augu512025. Responslbllltles and basls of report As the trustees of the charity you are responsible for the preparation of the flnanclal statements in 8¢cordan¢e with the requirements of the Charities Act 20111.the Act'i. I report in respect of my examination of the charity's financial slalements 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 14515}Ibl of the Act. Independent examinerfs statement I have completed my examination. l ¢onflrm that no material matters have come lo my attention in ¢onneclion with the examination giving me cause lo believe that in any material respect.. a¢counling records were not kept in respect of the charity as required by section 130 of the Act.. or the flnanclal ststemenls do not accord with those records., or the financial ststgments do not comply with the applicable requirements concerning the form and conlenl of accounts sel 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 maller considered as part of an independent examination. I have no concerns and have come across no other matteTS in connection with the examination lo which attention should be drawn in thi5 report in order to en8b5e a proper undefstsnding of the accounts lo be reached. Robert Field FCA CTA Independent Examiner C8mburgh House 27 New Dover Road Canterbury Kent CT13DN Sir Roger Manwood's Grammar School Foundatlon Statement of Financial Actlvltles Year ended 31 August 2025 2026 Reslricled funds Total funds Total funds 2024 Unrestricted funds Noto Incom• and èndowments Donations and lègacies Investmènt income 500 48.480 500 52,948 500 47,746 48,246 4,468 Total Income 4,468 48,980 53,448 Exp•ndlturo Expenditure on charitable activities Total •xpendlture 1.997 45,489 45,489 47,486 47,486 43.524 1.997 43,524 Nel gains on investments 13,6941 129,483) 133,077) 167,1391 Nèt Incorn• and net mov6mont In fund8 6,065 32,974 39,039 71,861 R•conelllatlon of funds Total funds brought forward Total fund• ¢arrlod forward 1,088,579 1,094,644 913.894 2.002.473 1.930.612 946.868 2.041,512 2,002,473 The statement of financi81 activities includes all gains and losses recognised In the year. l in¢ome and expenditure derive from continuing activities. nots• on pao00 7 to 13 fomi part oe th08• financlal statements. Sir Roger Manwood's Grammar School Foundatlon Statement of Flnancial P081tlon 31 August 2026 2025 2024 (reBt8t•dJ Flxed a88•t8 Tangible fixed assets Investments 12 1,000,000 13 951,579 1,000,000 918,502 1.918.502 1,951.579 Currnnt •118Ot8 Cash at bank and in hand 117.024 87.961 Credttors: amounts f•lllng dug wlthln one year Net current assets 14 27,091 3.990 83.971 2,002,473 2,002,473 89.933 Total a••et• le88 current Ilabllltles 2.041,512 Net 8880t• 2,041,512 Funds of the charlty Reslrlcted funds Unrestrlcled fvnds 946.868 1,094.644 913.894 1.088.579 Total charlty funds 15 2,041.512 2.002.473 Thesè financial stslemenis were approved by the board of trustees and aulhorised for issue on 1g.TwNLXt16and are signed on b8h8lf of the board by: A Kllbee, Chair Trustee The not•o on pagm 7 to 13 form of tho•• fln•n¢l*l 8tatements. Sir Roger Manwood's Grammar School Foundation Notes to the Financial Statements Year ended 31 August 2025 General Informatlon The charity is a public benefit entity and a registered Charity in England and Wales and is unincorporated. The address of the principal office is Slr Roger Manwood's School, Manwood Road. Sandwich, Kent. CT13 9JX. statement of compllance These financial $18temenls have been prepared in compliance with FRS 102, 'The Flnancial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recomrnended Practice applicable to oharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharllies SORP IFRS 10211 and the Charities AGI 2011. Ac¢ount7ng policies Bas18 of preparatlon The financial slalemenls have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011. The financial slalemenls have been prepared to gnie a 'true and fairf view and have departed from the Charities IAccounls and Reports) Regulations 2008 only lo the extent required lo provide a 'true and fair. view. fhis departure has involved following the Charities SORP IFRS 102) published in October 2019 rather than the Accounting and R¥porting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Sir Roger Manwood's Grammar School Foundation meets the definition of a public tenefit entity under FRS 102. Assets and liabilities are initialty recognised al historical ¢o$l or transaction value unless otherwise slated in the relevant accounting policy. Going Gon¢grn The Trustee$ assess whether the use of going ¢on¢em is approprlate, l.e. whether there are any material uncertainties Telated to events or conditions that may cast signifi¢ant doubl on the ability of the Charity lo continue as a going concern. The Trustees make this assessment in respect of a period of al least one year from the dale of aulhorisalion for issue of the financial statements and have ¢on¢luded that the Charity has adequate resources lo continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability lo conllnue as a going concern. thus they continue to adopt the going concern basis of accounting in preparing the financial slalemenls. Judgemonts and key sources of e8tlmatlon uncertalnty The preparation of the financial statements requires management to make judgement$, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including 8xpectallon$ of future events that are believed to be reasonable under the circumstsnees. Sir Roger Manwood's Grammar School Foundation Notes to the Financial Statements Icontlnu8d) Year ended 31 August 2025 A¢¢ountlng pollcles fconllnued) Fund accountlng Unreslricled funds are available for use al the discretion of the Iruslees lo further any of the charity's purposes. Desi9naled funds are unrestricted funds earmarked by the trustees for parlictjlar fvture project or commitment. Reslricled funds are subjected lo restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub