OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

Positive Behaviour Support for Learning CIO

Annual Report and Financial Statements

1[st] September 2022 to 31[st] August 2023

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

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 Suite 434, The Linen Hall 162-168 Regent Street London, W1B 5TB Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

2

Trustees’ report 31 August 2023

Introduction

The Trustees of Positive Behaviour Support for Learning present annual report for the period 1[st] September 2022 to 31[st] August 2023, and confirm that they comply with the requirements of the Charities Act 2011 and the Charities SORP (FRS 102 Section 1A small entities).

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 is 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 opened in September 2022.

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

The school aims to provide:

3

Trustees’ report 31 August 2023

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

Pathways School is based on the principles of Positive Behaviour Support (PBS) and Applied Behaviour Analysis (ABA). PBS is a person-centred framework for supporting children and adults with learning disabilities and/or autism. PBS focuses on developing the quality of life of individuals and reducing levels of challenging behaviours and the use of restrictive practices. ABA is the practice of applying the principles of how learning takes place to teach new skills and behaviours. It has been supported by over 50 years of scientific research.

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 Positive Behaviour Support (PBS).

The trustees of Positive Behaviour Support for Learning also serve as the Governors of Pathways School.

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.

The rules regarding trustee appointments, retirement, removal, as well as their roles and powers are clearly laid out in the charity’s constitution.

4

Trustees’ report 31 August 2023

Their core responsibilities are:

When a new trustee is being recruited, the role is discussed amongst the current trustees. Prior to the appointment, they are invited to a board meeting. All trustees receive safeguarding and safety and health training as part of their induction. Other individual training may be offered in line with their particular roles and responsibilities on the board.

More details about the Trustees are given below:

Fauzan Palekar

Fauzan has recently completed a tenure with the World Psychiatric Association-WPA (Geneva, Switzerland) as Director WPA Administration. The WPA is an international Membership Association made of 145 Psychiatric Societies from 121 countries. Fauzan took over the Secretariat during a challenging period. He implemented a modernisation programme to streamline processes and upgrade IT Infrastructure, and recruited a dynamic new team following a restructure of the Secretariat. 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. He has a proven track record of strong leadership, strategic planning and decision making, operations management, change management and performance management.

As a Governor for Pathways School, Fauzan advises on recruitment, school improvement and development initiatives, and Health and Safety. Fauzan graduated with and MSC in Development Studies and has a BA(Hons) in Modern Languages and 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 has an MSc in Applied Behaviour Analysis from University of Kent at Canterbury. She has sixteen 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.

5

Trustees’ report 31 August 2023

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 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.

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 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.

6

Trustees’ report 31 August 2023

Review of activities and achievements

Overview

Currently the main activity of Positive Behaviour Support for Learning is management and oversight of Pathways School. Pathways School opened in September 2022 with 6 students. An additional student joined Pathways in January 2023.

Student fees are paid by local authorities on a termly basis, before the beginning of each term. The school keeps close contact with the Local Education Authorities and keeps them updated on all its activities. During the reporting period, the school had six students from Harrow Council and one student from Hounslow.

All students have 1:1 tutors, and in some cases 2:1. The staff remain in close contact with parents and update them on a daily basis through the home/school book.

Pathways School had a successful OFSTED inspection in June 2023 and was rated as a GOOD school.

Premises

The charity office and Pathways School are located at All Saints Parish Hall, Shrewsbury Avenue, Kenton Harrow HA3 9LX. The premises have been leased from the Diocese of Westminster for 15 years, beginning in November 2020. The building was refurbished in 2021. Some further refurbishment works were conducted in April 2023 to divide part of the main hall and create two further classrooms, and then in August 2023 to combine two small rooms in the back of the school to form a larger classroom. One of the corridors was also widened in August 2023 to provide a more enabling environment for better behaviour management.

Furniture and Resources

Furniture, learning resources and IT equipment was purchased for the students and the additional classrooms.

Recruitment and Training

The trustees had recruited Neil Jones as Headteacher in April 2022 and Federica Fadda as Behaviour Analyst in June 2022 to prepare the school for opening in September 2022. Two tutors had been recruited prior to opening in September, and a further six tutors were recruited during the reporting period. Some agency staff was used in the beginning months while recruitment was underway. However, the agency staff was regular in order to ensure consistency for students. Some of the agency staff were then offered permanent contracts. The total number of permanent staff at the end of reporting period was 10, including Headteacher, Behaviour Analyst and 8 tutors.

A qualified teacher, administrative assistant, and seven further tutors were offered employment in June/July to plan for the increased number of students in September 2023.

Students receive Occupational therapy and speech and language therapy, and music lessons through external contractors once a week.

A Consultant has been engaged to support the Behaviour Analyst in delivering education based on the principles of Positive Behaviour Support (PBS). The consultant visited the school once a month and provided feedback to improve teaching and behaviour management.

7

Trustees’ report 31 August 2023

All staff are provided induction training on safeguarding, safety and health, key school policies, and ABA/PBS. All staff benefit from weekly internal Continuing Professional Development (CPD) delivered by the Behaviour Analyst and ABA/PBS consultant. The Occupational Therapist and Speech and Language Therapist also provide regular CPD for team and individual tutors. All staff are included in an annual Professional Review and Development (PRD) cycle. Daily briefings and debriefings enable all staff to reflect and gain support for emerging challenges.

Curriculum

Pathways School is founded on the principle that our students have the best chance realise their potential when they engage in a personalised curriculum tailored to meet their individual needs within a fully inclusive learning community.

In planning the delivery of the personalised curriculum, Pathways School constructs Individual Learning Plans (ILP) - see below - which serve as short and medium-term plans for each student. The ILP is informed by the our assessments and the student’s Education Health and Care Plan which contains the required elements of longer-term planning.

We use the Pathway2Independence curriculum and assessment tool which consists of graduated outcome statements from VB-MAPP, EFL, AFLS and the National Curriculum. P2I does not compare peers and considers each student separately, allowing the formation of Individual Learning Plans.

The curriculum is built on 3 Intentions: Preparing for Adulthood, Communication & Enrichment and an Academic Curriculum. These intentions, enables the curriculum to be adapted for each student’s particular needs. For example, some students may have the learning ability to engage in the Academic Curriculum as well as Preparing for Adulthood, while for others the focus on Preparing for Adulthood and Communication & Enrichment is more appropriate (see Future Plans, below).

In each curriculum area, the outcome statements are end points which are worked towards throughout the year. This enables our students to achieve increasing independence, agency and self-determination.

Pathway2Independence is organised in the following way:

Intent Curriculum Area
Preparing for Adulthood Independent Living
Employment (Pre-Requisites)
Employment (Functional)
Community Inclusion
Health & Wellbeing
Communication & Enrichment Communication
Social Skills
STEAM
Academic Curriculum Academic Literacy
Academic Science
Academic Maths
Academic Geography
Academic History
Academic ICT

8

Trustees’ report 31 August 2023

In addition to P2I, students will have the opportunity to engage in learning experiences including Design and Food Technology, Physical Education, Dance, Drama, Music and Art.

All students have an Education Health and Care Plan (EHCP) and an Individual Learning Plan (ILP) which details short term and medium-term targets.

Safeguarding

Pathways School supports children and young adults with autism and complex needs. These learners may not have adequate communication skills to discuss incidents or express fear. Pathways School strives to create a proactive culture where the staff are trained to be vigilant and sensitive to issues and concerns pertaining to safeguarding and child protection.

Staff are recruited based on Safer Recruitment guidelines. All appropriate checks are made on permanent and supply staff, utilising pre-employment checklist guidelines. All staff starting employment at Pathways have a new DBS check. All staff employed during the reporting period undertook DSL, level 3, Safeguarding Training.

Safety and Health

Every student has their own Positive Behaviour Plan, and risk assessment, for both inside and outside school.

Every student has their own Personal Emergency Evacuation Plan (PEEP). Three staff members are qualified in Emergency First Aid at Work. Fire risk assessment was conducted and action points were completed by August 31st. Premises maintenance and inspection checks are carried out and recorded daily.

Complaints

There were no complaints during the reporting period.

OFSTED

Pathways School had a successful OFSTED inspection in June 2023 and was rated as a GOOD school. The overall GOOD judgement, from the Inspector’s feedback, was largely due to the “newness” of our school. Some further feedback included the need to improve alignment between policies and practice, and for leaders to ensure that staff fully understand how the curriculum builds over time.

The OFSTED Inspection was a dual inspection to undertake an assessment for material change to increase student numbers to 18. Pathways School was previously registered for 8 students. The material change application was approved to increase PAN to 18 from September 2023.

9

Trustees’ report 31 August 2023

Admissions

Neil Jones and Federica Fadda conducted admission assessments and offered places to five new students for the term beginning in September 2023. Although the student capacity was raised by OFSTED to 18, the trustees have made a conscious decision to increase student numbers slowly in order to ensure the quality of education and care. Our students have a very high level of needs, and it is critical that we expand the school based on the needs of our students.

10

Trustees’ report 31 August 2023

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

Positive Behaviour Support for Learning had concluded the year with a net deficit of £25,431 (2022: surplus of £5,550). Positive Behaviour Support for Learning has had an exciting yet challenging year, the school officially opened in September 2022, with 6 students, during a period of global uncertainty. A combination of high inflation and the school not operating at its optimal level has impacted Positive Behaviour Support for Learning to deliver an operating surplus.

During the reporting period, Positive Behaviour Support for Learning generated income of £550,438 (2022: £149,574). The main source of income is school fees £470,393 (2022: £nil) and £79,964 (2022: (£149,573) received in donations and grants.

The total expenditure during the reporting period was £575,869 (2022: £144,024). Staff costs are the main item of expenditure for Positive Behaviour Support for Learning and had increased to £396,602 in 2023 (2022: £62,476). This represents 69% of total expenditure (2022: 44%).

11

Trustees’ report 31 August 2023

A loan of £30,000 was secured from Natwest to help manage Positive Behaviour Support for Learning operating expenditure for the reporting period.

Fundraising

During the reporting period, the trustees raised £79,964 in donations. The money was raised through grants, trustee networks and a GoFundMe Campaign. The funds were used for further refurbishment and to cover the operational deficit during the first year of the school’s operations.

PBSL received grants from the following trusts and foundations during this period:

Bernard Sunley Charitable Foundation Coral Samuel Charitable Trust ZVM Rangoonwala The Worshipful Company of Insurers The ScrewFix Foundation The Clothworkers Charitable Trust

Reserves

Positive Behaviour Support for Learning funds comprise of unrestricted funds and totalled £76,412 (2022: £101,843).

Unrestricted funds

The unrestricted funds represents the accumulated surpluses and deficits generated from PBSL general operating activities and are funds that are available for use at the discretion of the Trustees. They comprise of designated funds and the general fund.

Designated fund

The Fixed Asset fund of £76,412 (2022: £85,470) represents the net book value of PBSL’s tangible fixed assets. These are considered essential to PBSL to operate effectively and therefore the funds are not available for use for other purposes.

General funds

The Trustees has considered PBSL’s risk profile and the degree of commitment to expenditure in order to meet its charitable obligations, the day-to-day working capital requirements and the risk environment PBSL operates in, and it considers that free reserves (funds that are freely available for PBSL’s general purposes) equivalent to at least one school terms unrestricted operating expenditure (approximately £191,956 (2022: £48,008)) should be the target for the general fund.

As at the end of its financial year, ending 31 August 2023, the balance on the general fund was overdrawn of £25,201 (2022 balance of: £16,373).

PBSL plans to build the balance held in the general fund to meet the expenditure needs of the charity/school for one term by the end of financial year 2029. The reserves will continue to be monitored regularly by the Trustees.

12

Trustees’ report 31 August 2023

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the 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 the financial year September 2023 to August 2024 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

During the reporting period, OFSTED increased the school’s student capacity to 18. The next stage is to ensure successful increase in student numbers while providing high quality education based on the principles of Applied Behaviour Analysis and Positive Behaviour Support. School leaders are working towards:

The trustees will also be working towards improving the school premises to support more students. This will involve fundraising to support further building works to add more learning spaces.

Signed on behalf of the Board of Trustees by

Saima Ali Majid

Chair, Board of Trustees

Approved by the Board of Trustees on: 25th April 2024

13

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 August 2023.

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

IFA Membership No: 269191

Approved on: 23rd May 2024

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

14

Statement of financial activities for the year ended 31 August 2023

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total Funds
1 September
to 31 August
2023
£		 Total Funds
1 January to 31
August
2022
£
Income from:
Donations and legacies
1
Charitable activities
2
Total
Expenditure on:
Charitable activities
3
Total
Net (expenditure)/income
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 50,045
470,393
520,438
575,869
575,869
(55,431)
30,000
(25,431)
101,843
76,412		 30,000
—
30,000
—
—
30,000
(30,000)
—
—
—		 80,045
470,393

550,438
575,869
575,869
(25,431)

—
(25,431)
101,843
76,412		 149,574
—
149,574
144,024
144,024
5,550
—
5,550
96,293
101,843

15

Balance sheet as at 31 August 2023

Notes 31 August
2023
£		 31 August
2022
£
Fixed assets
Tangible assets
Current assets
Debtors
7
Cash at bank and in hand
Creditors:amounts falling due within one year
8
Net current assets
Total assets less current liabilities
Creditors:amounts falling due after more than one year
Total net assets
Represented by:
Fund and reserves
Income funds
Restricted funds
Unrestricted funds
Designated funds
General fund
9
Total unrestricted funds
Total charity funds*		 101,613
101,613
12,750
4,482
17,232
21,891
(4,659)
96,954
20,542
76,412
—
101,613
(25,201)
76,412
76,412		 85,470
85,470
18,667
10,456
29,123
12,750
16,373
101,843
—
101,843
—
85,470
16,373
101,843
101,843

* 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 15 to 24 were approved and authorised for issue on behalf of the Board of Trustees and signed on its behalf by:

Approved on:

April 25th, 2024

16

Accounting policies 31 August 2023

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.

17

Accounting policies 31 August 2023

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.

18

Notes to the accounts 31 August 2023

1 Donations and voluntary income

Unrestricted
£		 Restricted
£		 1 September to
31 August
2023
£		 1 January to
31 August
2022
£
Incoming resources
Donations and gifts
Bank interest
2023
2022		 49,964
81
50,045
149,574		 30,000
—
30,000
—		 79,964
81		 149,573
1
149,574
80,045

2 Charitable activities

Unrestricted
£		 Restricted
£		 1 September to
31 August
2023
£		 1 January to
31 August
2022
£
Incoming resources
School fees
2023
2022		 470,393
470,393
—		 —
—
—		 470,393 —
—
470,393

3 Analysis of expenditure

Educational
operations
£
1 September to
31 August
2023
£		 1 January to
31 August
2022
£
Charitable activities
Staff costs
Learning resource costs
Other direct costs
Support services costs (note 3)
Outgoing resources		 396,602
30,089
17,951
131,227
575,869		 396,602
30,089
17,951
131,227
575,869		 62,476
9,125
16,760
55,663
144,024

19

Notes to the accounts 31 August 2023

4 Support services cost

Governance
£

IT
£		 Human
resources
£		 Facilities
£		 Financial
Services
£

Total
£
Resources expended
Charitable activities
. Support services costs
2023 Outgoing
2022 Outgoing		 600
7,495		 3,531 106,829 12,772
131,227
600
7,495		 3,531 106,829 12,772
131,227
700
180		 — 45,165 9,618
55,663

5 Tangible fixed assets

Fixtures & fittings
£		 Total
£
Cost or valuation
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022		 95,565
28,555
124,120
10,095
12,412
22,507
101,613
85,470		 95,565
28,555
124,120
10,096
12,412
22,507
101,613
85,470

6 Trustees remuneration and benefits

No member of the Board of Trustees (2022: 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.

20

Notes to the accounts 31 August 2023

7 Related party transactions

There were no related party transactions in 2023 or in 2022.

8 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.

9 Debtors

31 August
2023
£		 31 August
2022
£
Other debtors 12,750
12,750
18,667

18,667

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.

10 Creditors: amounts falling due within one year

31 August
2023
£		 31 August
2022
£
Accruals
Bank loans and overdrafts		 12,433
9,458
21,891		 12,750
—
12,750

11 Creditors: amounts falling due after more than one year

31 August
2023
£		 31 August
2022
£
Bank loans and overdrafts 20,542
20,542		 —
—

21

Notes to the accounts 31 August 2023

12 Restricted fund

At 1
September
2022
£		 Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2023
£
Donations received for specific
purposes
2023		 — 30,000
—
(30,000)
—
— 30,000
—
(30,000)
—
At 1 January
2022
£		 Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2022
£
Donations received for specific
purposes
2022		 19,427 —
—
(19,427)
—
19,427 —
—
(19,427)
—

A transfer of £30,000 (2022: £19,427) from donations received for specific purposes into general reserves represents the capital spend to expand the school with additional classrooms.

13 Unrestricted funds

At 1
September
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2023
£
Designated fund (note 12)
General fund
2023		 85,470
—
—
16,143
101,143
16,373
520,438
(575,869)
13,857
(25,201)
101,843
520,438
(575,869)
30,000
76,412
At 1 January
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2022
£
Designated fund (note 12)
General fund
2022		 22,034
—
—
63,436
85,470
54,832
149,574
(144,024)
(44,009)
16,373
76,866
149,574
(144,024)
19,427
101,843

22

Notes to the accounts 31 August 2023

14 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 September
2022
£


New
designations
£

Transfers
£		 At 31 August
2023
£
Fixed asset fund
2023		 85,470
—		 16,143 101,143
85,470
—		 16,143 101,143
At 1 January
2021
£

New
designations
£

Transfers
£		 At 31 August
2022
£
Fixed asset fund
2022		 22,034
—		 63,436 85,470
22,034
—		 63,436 85,470

15 Analysis of net assets between funds

General fund
£
Designated
funds
£
Restricted
funds
£
31 August
2023
£
Fixed assets
Current assets
Creditor: amounts falling due within one year
Creditor: amounts falling due after more than one year
2022		 —
17,232
(21,891)
(20,542)		 101,613
—
—
—		 —
—
—
—		 101,613
17,232
(21,891)
(20,542)
(25,201) 101,143 — 76,412

23

Notes to the accounts 31 August 2023

16 Leasing commitments

Operating leases

At 31 August 2023 the Positive Behaviour Support for Learning had total future minimum payments under non-cancellable operating leases as follows:

Land and buildings **
31 August 2023
71,000
284,000
142,000
497,000**		 Land and buildings
31 August 2022
£
Amount due:
Within one year
Within two to five years
Over five years
Total commitment		 71,000
284,000
213,000
568,000

24