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2021-12-31-accounts

Positive Behaviour Support for Learning CIO

Annual Report and Financial Statements

31 December 2021

Charity Commission for England and Wales Registration Number 1186125

Contents

Reports Reference and administrative information......................................................................................... 2 Trustees’ report ................................................................................................................................. 3 Independent examiner’s report ....................................................................................................... 10 Financial Statements Statement of financial activities ...................................................................................................... 11 Balance Sheet .................................................................................................................................. 12 Accounting policies ......................................................................................................................... 13 Notes to the accounts ..................................................................................................................... 15

1

Reference and administrative information

Trustees David Haswell (from Nov 4, 2019) Fauzan Palekar (from 4 Nov 2019) Nick Barratt (from 4 Nov 2019) Saima Ali Majid (from 4 Nov 2019) Mandy Williams (from 26 Sep 2020) Dr. Ciara Padden (from 26 Sep 2020) Mehmet Salaheddin (from 24 Oct 2020)

Charity Commission for England and Wales Registration number 1186125 Principal address Pathways School All Saints Parish Hall Shrewsbury Avenue Kenton, Harrow HA3 9LX Website www.positivebehaviour.org.uk Independent examiner Swenta 167-169 Great Portland Street, 5th Floor, London, United Kingdom. W1W 5PF Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

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Trustees’ report 31 December 2021

Introduction

The Trustees of Positive Behaviour Support for Learning present their first annual report for the year ended on 31 December 2021 and confirm that they comply with the requirements of the Charities Act 2011 and the Charities SORP (FRS 102 Section 1A small entities).

Our goals and objectives

Positive Behaviours Support for Learning CIO was registered with the Charity Commission on 4 November 2019. The charity aims to improve the lives of children and young people with autism and learning disabilities, and their carers by:

Pathways School will be a specialist secondary school for children and young people, aged 11-19, with autism spectrum disorder (ASD) and moderate to severe learning difficulties.

The school will provide specialist education and support to help children and young people learn new skills and develop their full potential. The school will be built on the principle that individuals with autism and learning disabilities can lead fulfilling, joyful and rewarding lives.

The school aims to provide:

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Trustees’ report 31 December 2021

By providing specialist support to pupils with autism and learning disabilities, as well as their families/carers, the charity will promote public benefit in the following ways:

Review of activities and achievements

During 2021, the trustees worked towards setting up Pathways School. The following sections outline the activities undertaken during the year.

Board and Governance

The Board of Trustees are responsible for developing the charity’s strategic goals and objectives, and setting its policies. The trustees were also responsible for setting up Pathways School. The Board consists of high-level professionals with a wide range of skill sets. These include school leadership and management, accounting and finance, charity management and governance, project management, and Applied Behaviour Analysis (ABA) and PBS.

One of the key goals of the charity is to bridge the gap between research and practice. For this purpose, it was very important to have a close link with a research organisation. We are very pleased to have Dr Ciara Padden on the board. She is the Director of Studies at the Tizard Centre, University of Kent. Tizard is a leading academic centre working in autism, intellectual disability and community care. For assurance of good practice in governance and in charity management, we have Mandy Williams, who was the CEO of Child Autism for 20 years and has served on several boards. David Haswell brings his extensive experience as headteacher of specialist schools. Nick Barratt is a leading expert in Positive Behaviour Support and Organisational Behaviour Management. It is also important to note that the board has social diversity, in terms of gender, race and age, as well as professional diversity.

More details about the Trustees are given below:

David Haswell

David was the Headteacher at Snowflake School for Children with Autism for five years. Snowflake is an ABA school in London. Under David’s leadership, Snowflake received an Outstanding rating by

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Trustees’ report 31 December 2021

Ofsted. Prior to Snowflake, David served as Headteacher, Principal and Director in a range of special schools and children’s homes in England and Wales. David wants to utilize his experience, knowledge, and skills to continue to help improve the standards of education and care, safeguard children and young people and to achieve improved outcomes for all.

Fauzan Palekar

Fauzan is currently an Associate with Thewlis Graham Associates, an Executive Recruitment Consultancy. Fauzan was previously Director of Professional Standards at the Royal College of Psychiatrists, where he led a team of 64 staff members. He was responsible for the overall strategy, development, and delivery of the Professionals Standards Department activities, including assessments, training, and formulating policy and regulatory frameworks. He has a proven track record of strong leadership, strategic planning and decision making, operations management, change management and performance management. Fauzan has facilitated workshops on Equality, Diversity and Inclusion, customers service skills and team building.

Fauzan has previously worked at the Royal College of Paediatrics and Child Health as Deputy Head of Examinations. Fauzan was also Director of the SQE at Kaplan, where he contributed to the development and operational delivery planning for the Solicitors Qualifying Examination.

Fauzan graduated with and MSC in Development Studies and also has a BA(Hons) in Modern Languages with International Studies.

Nick Barratt

Nick is a Board Certified Behaviour Analyst and the director of the Barratt Behaviour Change Consultancy. He specialises in setting-wide and individually-focused Positive Behavioural Support, provides clinical supervision to other practitioners, and uses behavioural principles to enable people and organisation to achieve their goals. He serves on the board of the UK Society for Behaviour Analysis, and chairs the Applied Behaviour Analysis Forum, a London-based professionals’ group he co-founded in 2008.

Saima Ali Majid

Saima recently completed her MSc in Applied Behaviour Analysis from University of Kent at Canterbury. She has thirteen year-old child with autism and learning disability. Prior to her son’s diagnosis, she worked as an economic development consultant. She has an MSc and B.A in Economics. Saima has experience in research and analysis, project management, and strategic planning.

Amanda Williams

Amanda Williams held the post of CEO of national charity Child Autism UK for 20 years. She has extensive knowledge of autism provision in the UK. She also served on the board of the UK-SBA. Mandy is the author of a report, SENDIST: Challenge or Opportunity, which highlighted the problems families face accessing appropriate support of their children with autism. She has core expertise in charity law, charity finance and governance, backed up by an entrepreneurial approach with solid experience in successful strategic planning, fundraising and operational management.

Dr. Ciara Padden

Ciara is a Doctoral-level Board Certified Behaviour Analyst (BCBA-D). She is currently a lecturer at the Tizard Centre, University of Kent, where she is Director of Studies for the MSc in Applied Behaviour

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Trustees’ report 31 December 2021

Analysis and MSc in Positive Behaviour Support. She has a particular interest in skills teaching, and supporting adolescents and adults with autism and/or learning disabilities. She is also passionate about staff and parent training and wellbeing. Ciara currently supervises several PhD and MSc students, and has published a number of peer-reviewed journal articles.

Mehmet Salaheddin

Mehmet is the Head of Finance at the Royal College of Psychiatrists. He has worked in the charity sector for over 16 years and brings a wide range of skills to the board. His core competencies include financial accounting and management, financial reporting and analysis, change management, project management, risk management, system implementation, and business unit leadership.

The Trustees hold quarterly board meetings, however, due to the pandemic, they have all been online. In addition to the formal quarterly board meetings, the trustees have regular discussions and provide input in all matters of charity management and the decisions regarding school-set up. All the discussions and decisions made by the trustees are recorded in minutes of the meetings.

Fundraising

During 2021, the trustees raised £94,533 (2020: £99,031) through grants as well as private donors identified through the trustees’ networks. PBSL received grants from the following trusts and foundations in 2021:

The Brian Murtagh Charitable Trust Bernard Sunley Charitable Foundation Bailey Thomas Charitable Fund The Garfield Weston Foundation Carmela & Ronnie Pignatelli Foundation Anand & Sethi Family Charity Trust Tendril Trust Coral Samuel Charitable Trust ZVM Rangoonwala

Refurbishment

Three contractors were requested to submit proposals to refurbish the school building. Featherstone was selected by the trustees based on cost, quality and references. The refurbishment cost for the school had originally been estimated to be £300,000. However, fundraising efforts were adversely affected by the pandemic, as most trusts and foundations had either suspended applications or diverted funds towards Covid related causes. The trustees made a decision to carry out refurbishment in phases. The first phase would focus on decoration works, re-configuring the rooms in the back of the building to set-up two classrooms, and ensuring that the building standards would meet OFSTED requirements, e.g., provision of a medical room, vision panels, and secure access systems. The final cost of this phase was estimated at £60,732. The refurbishment works began in October 2021 with timescale of 8-10 weeks for completion. However, due to supply issues, the works were not completed in time.

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Trustees’ report 31 December 2021

Fire Risk and security Infrastructure

Chubb Fire and Security was engaged for the following services:

Furniture and Resources

Furniture, learning resources and IT equipment was purchased.

Registration

The originally planned opening of the school was January 2022. However, due to the challenges in fundraising and the delay in completion of building works, this was moved to the summer term in 2022. However, all the school policies were developed with the help of an educational consultant to prepare for the application to register the school.

Recruitment

Recruitment efforts were initiated during the third quarter of 2021. Interviews were conducted for the position of the headteacher and behaviour analyst. The trustees were unable to appoint a suitable headteacher. A behaviour analyst was selected and offered the position, however, she later withdrew due to health reasons. No staff was appointed during 2021.

Engaging with local authorities and parents

The places at the school will be funded by the local authorities. As the site for the school is in Harrow, the trustees have been in touch with the SEN team at Harrow Council. We have had a very positive response confirming both demand and interest. The trustees will also be reaching out to surrounding boroughs to ensure a robust demand pipe-line.

The trustees also made efforts to engage parents of children with autism and learning disabilities in order to both assess demand and spread awareness about the school. We have had a very positive response, and have formed an email group of interested parents, with whom we share regular updates about the school’s progress.

Website

A website for the school has been developed and launched. The address is www.pbslpathways.org.uk.

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Trustees’ report 31 December 2021

Trustees’ responsibility statement in relation to the accounts

The trustees are responsible for preparing the Annual Report and Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice: UKGAAP).

The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees have a collective responsibility for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial review

During the year, Positive Behaviour Support for Learning received £94,533 (2020: £99,031) and total expenditure was £87,750 (2020: £9,521). The overall result for the year ending was a surplus of £6,783 (2020: £89,510).

Income received during the year were from donations from personal contacts of the trustees and grants from trusts and foundations that have shown an interest and a strong desire to support and promote Positive Behaviour Support for Learning. Positive Behaviour Support for Learning is grateful to the donors for their support.

Expenditure had significantly increased as a result of rent payable, services provided by an educational consultant to develop school policies and prepare for the application to register Pathways School and refurbishment works.

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Trustees’ report 31 December 2021

Reserves

As at the end of its financial year, ending 31 December 2021, the total reserves of the charity held in the general fund was £54,832 (2020: £89,510).

As this was the second year of the charity’s operation with no paid employees, it did not set a reserve policy.

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the start-up operations and finances of the charity, and are satisfied that systems are in place to mitigate their exposure to the major risks.

Going concern

As detailed in the trustees’ responsibilities statement, the accounts are prepared on a going concern basis unless it is inappropriate to presume that the Positive Behaviour Support for Learning will continue in operation. The Trustees have reviewed the forecast for 2022 and conclude that there are no material uncertainties about Positive Behaviour Support for Learning’s ability to continue as a going concern and the charity has adequate resources to continue in operational existence for at least 12 months from the date of signing the financial statements.

Future plans

The next stage is to ensure registration and conduct staff recruitment.

Once the building is ready, some key staff will be recruited/engaged. These will include head teacher, behaviour analysts, tutors and part-time staff such as speech and language therapist, occupational therapist, and physical education/sports teachers. All recruitment will take place in accordance with the safeguarding and child protection policy of the school and in line with legal requirements and guidelines.

Efforts will be made to recruit students at least a term before school is scheduled to open. This will be done through marketing efforts with local authorities. The trustees have been in contact with the local authorities throughout all the phases to keep then engaged and provide feedback on progress.

As mentioned earlier, we have target to open the school during the summer term of 2022.

Signed on behalf of the Board of Trustees by

Saima Ali Majid

Chair of Trustee Board

Approved by the Board of Trustees on:

9

Independent examiners report

I report to the Trustees on my examination of the accounts of the Positive Behaviour Support for Learning CIO for the year ended 31 December 2021.

Responsibilities and basis of reports

As the charity Trustees of the Positive Behaviour Support for Learning 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 charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs. Mehreen Khalid Director IFA Membership No: 269191

Approved on: 21 Jul 2022

Swenta Limited 167-169 Great Portland Street, 5th Floor, London United Kingdom. W1W 5PF

10

Statement of financial activities for the year ended 31 December 2021

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total Funds
2021
£		 Total Funds
2020
£
Income from:
Donations and legacies
1
Total
Expenditure on:
Charitable activities
2
Total
Net (expenditure)/income
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 52,533
52,533
87,750
87,750
(35,217)
22,573
(12,644)
89,510
76,866		 42,000
42,000
—
—
42,000
(22,573)
19,427
—
19,427
94,533

94,533

87,750

87,750

6,783

—

6,783

89,510

96,293		 99,031
99,031
9,521
9,521
89,510
—
89,510
—
89,510

11

Balance sheet as at 31 December 2021

Notes 2021
£		 2020
£
Fixed assets
Tangible assets
4
Current assets
Debtors
8
Cash at bank and in hand
Creditors:amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Represented by:
Fund and reserves
Income funds
Restricted funds
10
Unrestricted funds
Designated funds
12
General fund
13
Total unrestricted funds
Total charity funds*		 22,034
22,034
30,500
62,609
93,109
18,850
74,259
96,293
19,427
22,034
54,832
76,866
96,293		 —
—
30,500
68,500
99,000
9,490
89,510
89,510
—
—
—
89,510
89,510
89,510

* Other debtors represent the security deposit paid to the landlord for the leased property and is refundable in more than a year in accordance with the terms of the lease.

The financial statements on pages 11 to 19 were approved and authorised for issue on behalf of the Board of Trustees and signed on its behalf by:

Approved on:

12

Accounting policies 31 December 2021

Basis of accounting

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 Section 1A small entities) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2016.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’.

The financial statements presentation currency is sterling and are rounded to the nearest pound.

Going concern

As detailed in the Trustees’ responsibilities statement, the accounts are prepared on a going concern basis unless it is inappropriate to presume that the Positive Behaviour Support and Learning will continue in operation.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

All tangible assets in excess of £1,000 and with an expected useful life exceeding one year are capitalised.

Depreciation on equipment, furniture and fittings is provided at the following annual rates in order to write off each asset on a straight-line basis over its estimated useful life:

Cash equivalents

Cash equivalents represent short-term deposits, held for less than three months with recognised United Kingdom banks and which are not repayable within 24 hours without loss of interest or other penalty.

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Accounting policies 31 December 2021

Debtors

Other debtors are included at the settlement amount due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising 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 provisions are recognised at their settlement amount.

Financial instruments

The charity only has financial assets and 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.

Operating leases

Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the statement of financial activities on a straight-line basis over the lease term.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds, should they become relevant, can only be used for specific purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose. There were no restricted funds held at this period end.

14

Notes to the accounts 31 December 2021

1 Donations and voluntary income

Unrestricted
£		 Restricted
£		 2021
£		 2020
£
Incoming resources
Donations and gifts
2021
2020		 52,533
52,533
99,031		 42,000
42,000
—		 94,533 99,031
99,031
94,533

2 Analysis of expenditure

Educational
operations
£


2021
£		 2020
£
Charitable activities
Learning resource costs
Other direct costs
Support services costs (note 3)
Outgoing resources		 3,129
12,703
71,918
3,129

12,703

71,918

87,750		 —
—
9,521
9,521
87,750

3 Support services cost

Governance
£		 IT
£		 Facilities
£		 Financial
Services
£

Total
£
Resources expended
Charitable activities
. Support services costs
2021 Outgoing resources
2020 Outgoing resources		 600
350

350

—
70,327		 641
71,918
600
70,327		 641
71,918
500
8,990		 31
9,521

15

Notes to the accounts 31 December 2021

4 Tangible fixed assets

Fixtures & fittings
£		 Total
£
Cost or valuation
At 1 January 2021
Additions
At 1 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 1 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 —
22,573
22,573
—
539
539
22,034
—		 —
22,573
22,573
—
539
539
22,034
—

5 Trustees remuneration and benefits

No member of the Board of Trustees (2020: nil) received remuneration in respect of their services as a member of the Board of Trustees during the year.

No member of the Board of Trustees received reimbursement of expenses in respect of their services as a member of the Board of Trustees during the year.

6 Related party transactions

There were no related party transactions in 2021 or in 2020.

7 Taxation

Positive Behaviour Support for Learning is a registered charity and therefore is exempt from income tax and corporation tax on income arising from its charitable activities. Positive Behaviour Support for Learning is not registered for VAT, during the year the charity made no taxable sales.

16

Notes to the accounts 31 December 2021

8 Debtors

2021
£		 2020
£
Other debtors 30,500
30,500		 30,500
30,500

Other debtors represent the security deposit paid to the landlord for the leased property and is refundable in more than a year in accordance with the terms of the lease.

9 Creditors

2021
£		 2020
£
Accruals 18,850
18,850		 9,490
9,490

10 Restricted fund

At 1 January
2021
£


Incoming
resources
£
Resources
expended
£
Transfers
£
At 31
December
2021
£
Donations received for specific
purposes
2021		 —
42,000
—
(22,573)
19,427
—
42,000
—
(22,573)
19,427

11 Unrestricted funds

At 1 January
2021
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31
December
2021
£
Designated fund (note 12)
General fund
2021		 —
—
—
22,034
22,034
89,510
52,533
(87,750)
539
54,832
89,510
52,533
(87,750)
22,573
76,866

17

Notes to the accounts 31 December 2021

At 1 January
2020
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31
December
2020
£
Designated fund (note 12)
General fund
2020		 —
—
—
—
—
—
99,031
(9,521)
—
89,510
89,510
99,031
(9,521)
—
89,510

12 Designated fund

The income fund of the College includes the following designated funds which have been set aside out of unrestricted funds by the College Trustees for specific purposes:

At 1 January
2021
£		 New
designations
£		 Transfers
£		 At 31
December 2021
£
Fixed asset fund
2021		 — — 22,034 22,034
— — 22,034 22,034

13 Analysis of net assets between funds

General fund
£		 Designated
funds
£
Restricted
funds
£		 Total 2021
£
Fixed assets
Current assets
Creditor: amounts falling due within one year
2021		 —
73,682
(18,850)		 22,034
—
—		 —
19,427
—		 22,034
93,109
(18,850)
54,832 22,034 19,427 96,293

18

Notes to the accounts 31 December 2021

14 Leasing commitments

Operating leases

At 31 December 2021 the Positive Behaviour Support for Learning had total future minimum payments under non-cancellable operating leases as follows:

Land and buildings **
2021
£
71,000
284,000
284,000
639,000**		 Land and buildings
2020
£
Amount due:
Within one year
Within two to five years
Over five years
Total commitment		 71,000
284,000
355,000
710,000

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