Lovlng Classroom UK Llmltod
(A Company Limited by Guarantee)
Company No. 11058320
Charlty No. 1185670
Report arKI financlal statements
For the year ended
31 August 2023
I GOLDWINS

Loving Classroom UK Ltd
Report and financlal statsm•nts
For the year ended 31 August 2023
Contsnts
Pag•
R•for•n￿ and admlnlstratlv• Infomiallon
Trust••s' annual r•port
Indo￿ndOnt Examln•rfs r•port
Statement of flnanclal acllvlUo•
(incorporating an incorne and expendiiure accwnt)
Balanco sheet
stst•m•nt of ¢a8h fl*XVS
Not•s to tho flnandal •taten*nts
9-14

Lovlng Classroom Ltd
Report and flnanclal statemonts
For the year ended 31 August 2023
Tlna Freedman
M&llssa Glass
Neil Schrff
Compary numb•r.
11058320
Charlty numb•r.
1185670
Rogl8t•rod offlco:
379 Hendon Way. Hendon. Lonikjn NW4 3LP
knd•pgnd•nt oxamlner.
Anthony Epton
Goldwlns Llmlted
75 Maygrove Road
West Hampstead
London NW6 2EG
Idwins.¢o.uk
B*nk•rn
Nat West Bank
Bawtry Road
Rolherham S66 1JY
Page I I

Loving Classroom UK Ltd
Report and financial statements
For the year ended 31 August 2023
The tNstee$. who ar8 also ￿￿e￿Or$ under company law, present their report and financial sta19m8nts for thg
year ended 31 August 2023.
The trustees ¢onfflmi that the financial statemonts Comply with current statutory requirements, the
memorandum and artlcles of association and the Stat8menl of R9￿mmend￿d Practlce - Accounting and
Reportlng by Ch£rltles'. SORP appllcable lo charl￿S preparing their accounts in accordance with FRS 102.
ObJ•¢tlv•s and actlvltl••
Purpo8•0 and alm
The obledive of the Charlty Is to advance the educatiDn of young members of the public Sn good citoenship
$0 that they may grow lo fvll maturfty as Indlvlduals and members of Society- The Charity aims to achieve Ihls
alm by tho provision of educatk)n81 ma￿￿al8, books and manuals, and lesson plans for schcols and colleges
and educational services. Includlng tralnlng ond mentoring.
Publ1¢ ￿nfrfft
The trustees acknowledge the duty in Section 17 of the Charitva$ Act 2011 to hove due rgjard lo tha Charity
Commission's published general and relevant sub-sector guidanGe on Publ￿ benefft.
l activities undertaken by the group are for the public benefit
Achl•v•m•nts •nd p•rforman
The Charity received donation$ during the year of £121,338 (2022 £254,785) and spent £84.839 {2022
£190.8011 on charitable activities related to oducational and Iralnlng provlsbn. The Charity has been
developlng Ilnks wllh a range of schools and colloggs lo dgliver its educallonal programmes and post-COVID.
seeking add6tional sources of grants and funds to eonliftuè its work.
Flnancl•l rnvlow
The Chority recorde(l a surplus of £34,230 (2022, £43,225) durlng the year under review. as at 31 August
2023 had net assets of £72,230131 August 2022.. £38,000).
R￿ory0 pollcy
The Trustees alm lo have genèral reserves to support actmtlos, repres8ntlng 3 months. worth of annual c051s.
Al the present time. all income supports the main obj8Ctive of the Chadty and thgre are no destrJnaled or
restricled fvnds.
G•lng ¢on¢•m
There arg no issues at the Current
Prlnclpal rf•ks and unc•rtakttl••
The Trustees review Ils operational and financial processes each ygar, and at thg current tlme, post-COVID.
th& only uncertainty for the Ch8rfty Is seCu￿ng grants and donations lo pay for its a¢tivitles. The trustees
monllorthe progress of fundraising to ensu￿ that Its budget rem8lns within the paramet8rs of its known income
streams.
Page12

Loving Classroorn UK Ltd
Report and financlal statements
For th• year ended 31 August 2023
Plans farth• fu￿r•
The Trustses look lo contSnue to dovek)p educational, trnining and mentoring OPFQrtunitles In schcK)Is and
colleges in the UK to promote Its oblecUve.
stNctur•i gov•manc• and managemont
The company wa5 incorporalad on 10 November 2017, as a company limited by guarantee. and registered as
charty on 7 October 2019.
The trustees, who are also the directors for the purpose of company law. and who served durlng thè yoar were
Tina Freedman, Melissa Glass and Nell Schrff. None of the trustees has any beneficial interest In the company.
The managemant of the company Is the responsibrfity of the trustees vtho are elected and ¢Tropled under the
temis of the Articlas of Assoualion. The nvmbei of trustees shall not be subject to any maximum but shall not
be less th8n tsvo. The appointment and training of a naw Irusl•è Is subjèct to thé oversight of current trust80$.
There are no specmc ￿$trictl0￿S imposed by th8 governing document conceming the way the charty can
opèrate.
Volunt8ers are not used by the charity to fuffil any charlty or operational activth8S.
Relatsd part1•8 and rolatlonshlps wlth oth•r oryanlsatlons
There were no related paty transaGtions during the year.
Romunerallon polky for Truste￿ and key manag•m•nt p•rnonn•l
There are no key management parson￿1. The Trustees, who are Directors of thg company, are not pald for
their seryices and do not c18im for any expenses related to their work for Ihfr Charty.
Stat•m•nl of ￿p￿S1b0110￿ ofth• trust￿6
The trustees (who are also directrxs of charitable company for the purpose8 of company lawl are reswnsible
for preparing the Iruslees, annual report ond the financial statements in 8ccordaKe appllcable law and
Unllèd lfjngdom Accountlng Standards {Unlled lfjngdom Gen8Tally Accepted Accounllng Practtce).
Company law requires the Iruslees to prepare financial Statements for each flnanclal year, wh￿h gNe a true
and falr view of thg State of affalrs of the charltable company and of the Incomlng resour￿ Bnd appltcation of
resources. including the Income a￿1 exp8ndltura, of the charflablè company for that P8rf0d.
In preparing these financial statsm8nts. the tsusiees are required lo:
Seloct sultable accounting policies and then app￿ them consistently
Observe the methods and principlgs in the Charities SORP
Makejudgemenls and estimates that are reasonablg and prudent
stste whether applicable UK Accountlng Stsndard$ ond statements of recommended pr￿tICe havg
been followed, subject to any matsrial d&parturos dI￿lOSed and oxplalned In the financial statsments
Prepare the financial statements on the going concern basls unless il Is Inappropriate to presume that
the Charfty wlll continue In operation
Pagel 3

Loving Classroom Ltd
Raport and financial 8tatoMont8
For the year ended 31 August 2023
The trustees are responsible for ke2ping proper ac￿￿nting records that disclose with reasonable axuracy al
any tlme th8 finanL?al p)sition of the Charitab￿ company and enable them to 8llsu￿ that the financial
statemgnts compty witi the Companies Act 2CCfj. They a￿ also responsfjb￿ for safeguarding the assets ofthe
charfoble company and h8nce for tsking rea50nablp steps for the prevention and det￿tion of fraud and other
irregularitres.
The trustees are responsible frJr th8 maintenance and integrity of the corporate and financlal Inlomi8tion
irKktded on the charitsble CrA￿Pan￿S website. Legisla￿n in the Unlted Kingdom g0ven￿n9 the preparation
and dlgsewAnatbn of flnanclal 8tstements may from legislation In olherjurisdict*Jns.
Member8 of the tharKy guarantee to contrltyjte an amount not exGeeding £10 to th8 as8ets of the charÉty in
the event ofwindlng up. The total number of such guarantee5 at 31 August2023 was 3 P022.' 31. Thotrustees
are mernbers of the charity but this entilles tr￿rn only to voting rights. The t￿￿te0S have benefiGkg1 intsrest
In the Charlty.
The trustees. annual r8Fth has b8en approv•d by Ihe trustees on
2024
and signed on th61 behalf by:
Neil SGhTir
TruBts8
Page14

Loving Classroom UK Ltd
Independent examinerfs report
For Ihe year ended 31 Augusl 2023
11gPQrt to the charty trustses on my examination of the aCCOLtnts of the Lovlng Classroom UK Ltrl for
the year ended 31 August 2023.
R￿Pon81b1lltlel and ba•1• of r•port
As the charrty's trustees of the Company (and also Its dlroGtrys for the purpos0$ of company18w) you
ar8 responsible for the preparation of the accounts in accordan¢e wlih the requlrements of the
CompanEs Act 20061'the 2006 Acy).
Having satisfi8d myselfthat the accounts of the Company are not requlred to be audited under Part 16
of the 2006 Act and are ellalble for Independenl examination, I report in respect of my 8xaTninalion of
your charlty's accounts 8$ C8Thied out under sectEon 145 of the Charities Act 2011 I'lhe 2011 Act')- In
carrylng out my examinats'on I have folbwed the Directbjns given by the Charity Commission under
s&ctlon 145{51 (b) of Ihe 2011 Act.
Indopgndont oxanlnrfs st•tsm•nt
I have completed my examination. I confirm that no matters have come to my attention in connection
with th8 &xamination giving mo cause to b81ieve'.
accounting records were not kopt in respoct of th8 Company as required by section
386 of the 2006 Act.. or
2. the acGounts do not ac￿rd with those T8￿rdS.,
3. the accounts do not comply with th8 accounting roqulrem8nts of sectlon 396 of th8
2006 Act other than any requirement that the accounts gwe a'tru8 and falr view which
is not a matter consldered as part of an ind8pend8nl examination., or
4. the accounts have not been prep8red in accordancg with the methods and prtnclplès
ofthe Ststement of Recommended Pracllce for accounting and reporting by charities
8ppIIc8ble lo chariti6s preparing th8Sr accounts In accordance wlth thg Financial
Rewrting Standard applicab18 in th8 UK and Republic of Ireland IFRS 1021.
I hove no concerns and have come across no other mattern In c￿ne¢t￿n wtth the examinaoon to
which attention should be drawn in this repDrt in order lo enablg a proper undeT$tsnding of the
accounts to be reached.
Anthony Epton BA FCA CTA FCIE
Goldwlns
Chartor•d ac¢wfftt•nts
75 Mtygrov• Road
Wèst Hampstead
London NW6 2EG
24 May 2024
Pagel 5

Loving Classroom UK Limltod
Statement of flnanclal actlvltlo8
(incorporating an income and expenditure account)
For the year ended 31st August 2023
2023
Totsl
2022
Total
Incom• from:
Donations and 18gacie$
121,338
254,785
T¢tsl Incom•
121,338
254.785
EXwndI￿rO on:
Fundraislng expen888
h￿itable activities
20.759
190.801
Totsl •xp•ndliur•
87,108
211.560
N•t for th• y••r
4230
43.225
N•1 movomnt In
43,225
R￿on￿lIatIOn of fvnds:
Total funos brought forward
38,i¥JO
5.225
Total fvnds canl•d folwanl
72.230
38.000
Atl of th8 above result8 are derived from continuing acthvitse8.
There were no other recognlsgd gains or tosses other than Ihose Ststed above.
The attaC￿d noies fonn part of Ihese finanL?al sfatemènts.
Page16

L•vlry Cl•MMom UK Umll•d
Balanc• •h••t
A• at 31 Ay•t 2023
202Z
C8sh atbank In harbj
82.158
62.1S8
Credltots.. amountstsl* du•wlthln >par
38.000
2a0
38,[
UNestr*d fiJTrd•'.
Ceneial funds
T(tsl unTrstrttsJ fundB
38.OCK)
F¢xth•fiTrarK&ryly•ar enthl 31 N￿gU612D23. th&Ctynpany was entw to •xernptron fmn aydlt undw $￿tiOn 4T1 orth8 Compan
t2Q]6, Bnd M noli(* h85 bven Ilepogthy urth Sectiun 476. YhB d1￿clO]S o¢*nNkdge th•￿ respons￿￿1￿8) forensurfng that the
Company keepa acco￿l[¥J rBctyds Corn￿ $8thn 386 of the p4 and prytho Flnandal sialerr¢nty wh¢¢h
aThJ falr of ts state Of aff8irn of the Gompany 8$ at tho of Vle p•riod 3nd of Its profft or 10$8 lor finondBI In
actOTrl8v¢B roquir￿ents ofs4ctK￿5 394and 395and 0th8rwi4e wnptytwHh rnquireThents 01th8 Compenb8
2£￿. sof•r as aFpl￿￿bknto tr8 CLYnwny.
The Finanaal Statsm8nts bggn wopared In acwdance ￿1h th• speciil pm*kJns ￿￿Ing to Bmall compan*8 Within P¥t 15 of
Iho Companl•#Ad21X)6.
by thB Iwtstra8 on ....
and on thpir beh8Wty'.
N418¢Nff
forrn p&rtoflhffin8ncl•l state￿nts.
Page17

Lovlng Classroom UK Umltod
statement of cash flows
For the year ended 31 st August 2023
2023
2022
Cash flows from operatlng acllvlll6•:
Net cash provlged by I lused Inl operatlng advllles
13,IM6
56.342
Change In ¢￿h and ca•h •qulvalents In the year
13,IM6
56.342
Cash and cash equivalents at the beginning of the year
62.156
5.814
Cash and cash •fjfvahnts at th• •nd of th• y
75,202
62,156
Page18

Lovlng Cla88room UK Llmltad
Notss to th• llnanclal statemonts
For the yoar •nd•d 3151 August 2023
1 Accounfjng pollcl
a) Ba*1• gf pr•paratton
Th8 financial st8lem8nts have been prepared In accordance wlth Accounting and R8porting by Charitles:
Ststement of Recommended Pracfj(* appllcablè lo charities preparlng their accounls in acwrd8nr* with the
Finan¢Sal Reporting Stsndard appllcablg in the UK and Republlc of Irtsland {FRS 102 - effecllve 1 January
20151- (Charitles SORP FRS 102} and the Companies Ad 20[￿.
The charitable ￿nY meets lh& definition of a publlc benefft entity under FRS 102. Assets and li8bililies are
Inltially recognised at historical cost or transaction valuo unless otherwise stated in th8 ral8vant accounllng
policy or note.
b> Golng concorn
The trustees consider that thgrg are ￿ materlal uncertalntles about the charmable company's ablllty to wntinue
as a going concern. The Irustees do not consider that there are any sources of 8sllmalion uncertainty at I
reporting date that have a signrficanl risk of ¢au81ng a material 8djus*ment to the carying anK)unts of assets
nd liabiliti8s wrthln the next reportlng period.
) Incom•
Income Is rwni8ed ￿en the charity has entitlement to the funds. any perfomianc8 conditions attafJ)ed to
the income have been met. st probablè that the incom8 will b8 r8céiveil and that the a￿￿)Unt be
measured reliably.
Inwme from govemment and 0th8r grants, whelher'capital. grants or 'revenu8' grants. Is recugnised when the
tharity has entitlement to the fund5. any perforniance conditions attached to the grants have been met, it
probable that the income will bo received and thè amount can be measured reliably antj Is not deferred. Income
recoived in &Jvance for the provision of specAfi8d servre is deferred untll the crmerfa for Incl￿ recognilion a
d} Donatlons ol glfts. and facllltl•#
Donated profe&sion81 Se￿i¢￿S and donated fadlrt59s are recognls&l 88 Incomè wha) Ihè tharity has c(mtrol
over the item or received the 8ervlce, any ￿nditiOnS assocaaled wlth the donatK)n have been mèt. the receipt of
economic benefit from the use by the charlty of the item is probable and that economic benefit can bo
measured reliably. In acoordonce wlth the Chadlles SORP IFRS 1021. volunteer time is not re¢ognlsed so refer
to the trustees. annual report for more information about their conlributs'on.
On rocèipt, donatsd gffts. professional servicas and donated f&illtles are recognised on th8 bas￿ of th& value
of the gift to the charity whith is the amount the charfty would have bogn wlling to pay lo obtsin servi￿5 or
faalities of equivalent ecfjnomic benefit on the open market., a LX)rresponding amount is then recognlsed in
expeThJiture li th8 period of receipt.
•) *rt•r•st r•colvabl
Interest on funds held on deposit is included when ￿CeiVable and the an￿Unt can be measured reliably by the
charity,. this is normally UFon nollficallon of thè Interest paid or payablg by Ihg bank.
Fund a¢¢ountlng
Unrestricted funds 8r8 available to spend on actlvltlos Ihal further any of the p￿￿OSeS of charity. Designated
funds arè unr8$tricted funds of the charlty whlch the trustees have decided al their discretion to set aside lo use
frjr a speclfic purpose. Restrlcled funds are donations which the (Jonor has stiecified are to be solely used for
partlcular areas of the charty's work or for Specffic projects being undertaken by the charlty.
Page 19

Lovlng Classroorn UK Llmlted
Notss to tho flnanclal statements
For the yoar •nd•d 31st August 2023
1 Accountlng pollcl•s l¢ontlnu•dl
g) EX￿kn and VAT
Expendltura is recognis8d onc8 there is a 18gal or construthv8 obligation to mako 8 payment to a third paty, it
Is probable that settlement will be required and thè amount of the obligdon can te measured rg16abty.
Expenditure Is classffied under the followlng actlvlty headSng8'.
Co$ls of raislng funds comprfse of tradlng costs and the costs In¢uried by the charitable company in
inducing third par￿￿ to mak8 vrAuntary contributions to it, as well as the cost of any activities with 8
fvndraising purpose.
ExpendiluTe on charitable activffjes includes the costs of delNeTing seTViC8S.and othgr adNitigS
undortaken lo further the purposes of the charity and theSr associated support costs.
Olhgr expendllur8 represents those Itew* not tslling Into any ¢ther headlng.
1￿Cover0b18 VAT is ch8rged as a cost against the activity for whlch the expendfture was Incurred.
h} Allocatlon of w•port ￿1*
Support costs ar8 those functlons that asslsl the work of the charlty bul do not dlrecuy undertake charitable
acbvltles. Support ujsts include back office costs, ffinance, personnel. payroll ar￿ govemance costs whith
support tho charty and its and a¢Uvities. These costs have t￿n alkscaled betsveen cost of ralslng funds and
expenditure (m GhaThable ￿tr￿lI18S. The basis on which supwt costs have been allocated are set out Sn note 3.
l) Op•r•tlng l•aM•
Rentsl ¢harges are charged on a stralght Ilne basls over the term of the lease.
J) D•btor•
Trade and other debtors or8 reLwnlsed at lh8 settlement amount due after any trade discount offered.
Prep8ymenls are valued at the amount prepald net of any trade discounts due.
k) Cuh •t b•nk •nd In h•nd
Cash at bank and cash in hand includes cash and short term highly liquwj investments with a s￿rt maturity of
three months or less from th8 dale of acqulslilon or openlng of the deposlt or slmSlar account.
Cr•ditorn and provlslons
Creditors and provisions aro recognisod whero the charity has a present obllgatlon resulfjng from a past event
that will probabty result in the transfer of funds to a third party and the amount due lo settle the obligation can
be measured or ostimatsd reliabty. Credith and provisb)ns are nomially rgcognlsed at Ihek Sgtllgment anN)unt
after auowing for any trade discounts due.
m) Fln•n¢lal I￿truM*nts
The chaTIty only has financlal assats and finandal liabSlWios of a kind Ihat qualify as basic fmancial instruments.
8aslc flnancb81 In8lrum6nl8 are Inrtlally recognlsed at transaction value and subsequently measured al the
settlement value wtth the exceptlon of bonk loans whl¢h are subsequenlly measured ot anK)rtised ￿st U8lng
the effective interest method.
Pagel 10

Lovlng Classroom UK Llmltsd
Nol•s to tha flnancial statomonts
For the yoar onded 31st August 2023
2 Irvm•from doD•tIo￿ •nd l•B•¢lo•
2022
Ttstsl
Gwls and donations
121W8
121,338
254.785
254.785
3 An•ly•h of •xp•ndltsr•
Basis of
allo¢a¢kJn
Ch8ri¢able
activibe$
Supp(rt Govemanc8
co&ts 2023 tol•l
2022 to
ch￿18￿9 Activiti05
rect
Supp(rft eosts
Direct
I￿8Ponden1¢Xamln9ti0n f99 ￿'re
81.503
81.803
1 J36
157,993
30.648
2.160
190,801
1,536
1000
1000
81.503
1.536
Supp(11 wsts
1,536
11,536)
Gov8m8ne• cts5t8
1,800
11,8C(*l
Total expqndlturn 2021
84,839
190,801
I tlw oxpondllui• was unrgslrfctod.
P¥9g111

Lovlng Classroom UK Limitod
Noles to tho financial slatoments
For the year ended 31st Augusl 2023
3a Analys1• of eyndltuY• {pYwlws year for comparfson)
BASIS of
allocatson
Charilablo
adlvllles
Support Gov8rnance
¢osts
costs
2022
Charitable Actsvibes
Support costs
Independenl examlnation fee
Direcl
157,993
157,993
30,648
2.160
2,160
157,993
30,648
2.160
190.801
Support costs
30,648
130.648)
Governancè costs
2.160
(2.160)
Total •xp•ndMurn 2022
190.801
19D,801
All expendlture was unrestricted
Page112

Lovlng Classroom UK Umlt•d
Notes to the flnanclal statements
For tho year ondod 31st August 2023
Mot Incom• l (•xp•ndllurn) fortho y•ar
This is stated after charging I Icreditingl-
2023
2022
Independent examination fe8
1,800
T•xatlon
The char¢tat4e company is exempt from ojrporathon lax as all its irKome is charitablg and is appqigd fur charitsblg
purposes.
Crndltoré: •mounl¥ falllng du• wlthln on• y••r
21>23
2022
Tra(lè crgditors
A¢crual¥
812
2.160
21,996
2,160
24,156
Mov•m•nts In fundB
Asat1
September
2022
At31
August
2023
Incom$ Exp&Thdlture
G•n•r•l fund8
38,000
121.338
87.108
72,230
Totsl unr••trlclad funds
38.000
21,338
87,108
72,230
Page | 13

Loving Classroom UK Llmltod
Nots8 to the flnanclal statemonts
For the year endod 31st August 2023
Ro￿nE1￿￿￿?n gf n•1 In¢om• l {•xp•ndltyr•) to n•t ¢•#h fi￿ from opornOThg actl¥ltl•s
2023
2022
Mèt Inc4xn• l {•xp•ndlturo) forth• Mportlng p•rfod
{as p•r th• st•lom•nt of financlal acttvltlos
43.225
Ilnerèasey decrease in debtors
IlrKrgasey decrease in stock
In¢rea3el {decreasel in creditors
N•t ¢a•h pn>vld•d by l (us•d Inl op•ratlng a¢tMII•s
1.100
481
11.536
56.342
13.046
kn•ty•ls of ¢8•h and ¢a•h •qulval•nts
At31
Augu*t
2023
8•ptsmb•r
2022 C8$h flows
Other
changes
Cash al bank and in hand
62,156
13,046
74202
Total cmh and •qulval•Thts
82.156
13.046
75302
10 L•gal statu• of th• charfty
The charity 1$ ¥ ¢ompany limited by guarantee and has no share capital. Ea¢h memb&r is liable to contritr*Jte a sum
not exceeding £10 in Ihg gvgnl of thg chartiy being wound up.
11 Rd•t•d patytranmctlons
There wère no rtlated poty transactions during the year12022: Nil)
Page | 14