OpenCharities

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

2024-08-31-accounts

Positive Behaviour Support for Learning CIO

Annual Report and Financial Statements

1[st] September 2023 to 31[st] August 2024

Charity Commission for England and Wales Registration Number 1186125

Contents

Reports Reference and administrative information............................................................................................. 2 Trustees’ report ...................................................................................................................................... 3 Independent examiner’s report ............................................................................................................ 13 Financial Statements Statement of financial activities ........................................................................................................... 14 Balance Sheet ........................................................................................................................................ 15 Accounting policies .............................................................................................................................. 16 Notes to the accounts ........................................................................................................................... 18

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 Serena Tomlinson (from 12 Oct 2023) Dr. Ciara Padden (until 19 Sept 2023) Mehmet Salaheddin (from 24 Oct 2020)

Charity Commission for England and Wales Registration number Principal address

1186125

Pathways School All Saints Parish Hall Shrewsbury Avenue Kenton, Harrow HA3 9LX

Website Independent examiner

Bankers

www.positivebehaviour.org.uk

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

2

Trustees’ report 31 August 2024

Introduction

The Trustees of Positive Behaviour Support for Learning present annual report for the period 1[st] September 2023 to 31[st] August 2024, 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 2024

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

Positive Behaviour Support for Learning CIO is governed by its Constitution, which lays out its objectives, and the functions and rules under which it operates.

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 charity trustees must comply with the requirements of the Charities Act 2011 with regard to the keeping of accounting records, to the preparation and scrutiny of statements of account, and to the preparation of annual reports and returns. The statements of account, reports and returns must be sent to the Charity Commission, regardless of the income of the CIO, within 10 months of the financial year end.

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 Serena Tomlinson on the board. She is a lecturer in ABA and PBS at the Tizard Centre, University of Kent. Tizard is a leading academic centre working in autism, intellectual disability and

4

Trustees’ report 31 August 2024

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. 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.

Their core responsibilities are:

Trustees are appointed (including any reappointment) for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

All trustees complete a selection process, which requires the submission of a CV, an interview with the Chair and a meeting with the Head. Every trustee has an enhanced DBS check, barred list check and prohibition from management check (section 128 direction). Each appointment is ratified by the full Board for period of 3years, which can be extended by re-election for further 3-year terms. The school arranges for all new trustees to receive a thorough induction in child protection (conducted by the DSL) and in the compliance and fiduciary duties of governance.

All new appointments are formally recorded in the minutes of the Board, and a formal letter of appointment is sent by the Chairman, which specifies the term of the appointment, the total tenure for a trustee, and, if appropriate, the sub-Committee(s) to which the new trustee has been assigned.

Board meetings take place at least once every quarter.

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.

5

Trustees’ report 31 August 2024

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

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.

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 Serena Tomlinson

Dr Serena Tomlinson (PhD, UKBA (cert), BCBA-D) is a Senior Lecturer in Intellectual & Developmental Disabilities at the Tizard Centre, University of Kent. Her applied and research work focuses on supporting children with intellectual / developmental disabilities who display behaviours that challenge utilising a positive behaviour support framework. She has a particular interest in support for family carers and her PhD involved supporting family carers to develop skills in assessing and understanding their child’s behaviour. She has worked in the field since 2008 in a range of applied settings including a residential school, NHS child development centres, third sector settings and 1:1 support. She is passionate about advancing Positive Behaviour Support within the UK

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.

6

Trustees’ report 31 August 2024

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, with an additional student joining in January 2023. Pathways School had a successful OFSTED inspection in June 2023 and was rated as a GOOD school.

During the reporting period: 1[st] September 2023 to 31[st] August 2024, Pathways School had 12 students on roll. Ten of the students are from Harrow Council, and one each from Camden and Hounslow.

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.

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

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.

During the current reporting period, one of the doors leading to a corridor was taken out to allow for better navigation and behaviour management. An additional toilet cubicle was also added for staff.

Furniture and Resources

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

Recruitment and Training

The total number of permanent staff during the reporting period was 19, including Headteacher, Behaviour Analyst, Advanced Skills Practitioner/Tutor, Qualified Teacher/Tutor, two part-time ABA tutors, 12 full-time ABA tutors and an administrative officer. The Advanced Skills Practitioner (ASP) served as ASP for 3 days and one-to-one ABA tutor for 2 days, and the Teacher served as a teacher for 2 days and one-to-one ABA tutor for 3 days. Ten of the students had one-to-one tutors and two students had two-to-one.

Students receive Occupational therapy and Speech and Language Therapy, and music lessons through external contractors once a week.

An external consultant supported 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 provide supervision to the Behaviour Analyst, and improve teaching and behaviour management.

7

Trustees’ report 31 August 2024

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.

Organisational structure and decision-making

Saima Ali, the Chair of Trustees, currently deals with all the financial, governance and compliance issues of the Charity. She processes the financial data, and does the book keeping. The Headteacher, Mr. Neil Jones is responsible for the day-to-day management and administration of the organization and leads in building positive relationships with outside agencies including Local Authorities. Every term the head teacher presents a report to the board of trustees/governors regarding all the operational aspects of the school.

Policies

The policies are kept up to date to meet the growing needs of the school.

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 selfdetermination.

8

Trustees’ report 31 August 2024

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

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.

9

Trustees’ report 31 August 2024

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 surplus of £59,444 (2023: deficit of £25,431). In its second year of operation, Positive Behaviour Support for Learning has successfully increased its student enrolment from seven to twelve, following a programme of renovation during the 2023 summer holiday to create additional classrooms.

During the reporting period, Positive Behaviour Support for Learning generated income of £892,551 (2023: £550,438). The main source of income is school fees £870,812 (2023: £470,393) and £21,545 (2022: £79,964) received in donations and grants.

The total expenditure during the reporting period was £833,107 (2023: £575,869). Staff costs are the main item of expenditure for Positive Behaviour Support for Learning and had increased to £570,946 in 2024 (2023: £396,602). This represents 68% of total expenditure (2023: 69%).

10

Trustees’ report 31 August 2024

Fundraising

During the reporting period, the trustees raised £21,545 (2023: £79,964) in donations to fund repairs and refurbishment. Of this £5,000 was granted by the Burnard Sunley Foundation and the remaining £16,545 was raised through trustee networks

Reserves

Positive Behaviour Support for Learning funds comprise of unrestricted funds and totalled £135,856 (2023: £76,412).

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 £130,757 (2023: £76,412) 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 have 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 £277,702 (2023: £191,956)) should be the target for the general fund.

As at the end of its financial year, ending 31 August 2024, the balance on the general fund was £5,099 (2023 overdrawn balance of: £25,201).

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.

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 2024 to August 2025 and conclude that there are no material uncertainties about Positive Behaviour

11

Trustees’ report 31 August 2024

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

Pathways School is registered for 18 students. 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 plan for 2024-2025 is to further improve the school premises and add an additional classroom, an Occupational Therapy room, and develop the playground. The Chair of Trustees has initiated a fundraising campaign to support these works.

Signed on behalf of the Board of Trustees by

Saima Ali Majid

Chair, Board of Trustees

Approved by the Board of Trustees on:

12

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 2024.

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: 25[th] October 2024

Swenta Limited

167-169 Great Portland Street, 5th Floor,

London United Kingdom.

13

Statement of financial activities for the year ended 31 August 2024

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total Funds
1 September
to 31 August
2024
£		 Total Funds
1 September
to 31 August
2023
£
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		 16,739
870,812
887,551
833,107
833,107
54,444
5,000
59,444
76,412
135,856		 5,000
—
5,000
—
—
5,000
(5,000)
—
—
—		 21,739
870,812

892,551
833,107
833,107
59,444

—
59,444
76,412
135,856		 80,045
470,393
550,438
575,869
575,869
(25,431)
—
(25,431)
101,843
76,412

14

Balance sheet as at 31 August 2024

Notes 31 August
2024
£		 31 August
2023
£
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		 130,757
130,757
36,331
291,276
327,607
311,930
15,677
146,434
10,578
135,856
—
130,757
5,099
135,856
135,856		 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

The financial statements on pages 14 to 23 were approved and authorised for issue on behalf of the Board of Trustees and signed on its behalf by:

Approved on: October 14th, 2024

15

Accounting policies 31 August 2024

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:

Fixture and fittings 10% on cost
IT equipment 33.33% on cost
School furniture & equipment 33.33% on cost

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.

16

Accounting policies 31 August 2024

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.

17

Notes to the accounts 31 August 2024

1 Donations and voluntary income

Unrestricted
£		 Restricted
£		 1 September to
31 August
2024
£		 1 January to
31 August
2023
£
Incoming resources
Donations and gifts
Bank interest
2024
2023		 16,545
194
16,739
50,045		 5,000
—
5,000
30,000
21,545

194		 79,964
81
80,045

21,739

2 Charitable activities

Unrestricted
£		 Restricted
£		 1 September to
31 August
2024
£		 1 January to
31 August
2023
£
Incoming resources
School fees
2024
2023		 870,812
870,812
470,393		 —
—
—
870,812		 —
470,393

870,812

3 Analysis of expenditure

Educational
operations
£


1 September to
31 August
2024
£		 1 January to
31 August
2023
£
Charitable activities
Staff costs
Learning resource costs
Other direct costs
Support services costs (note 3)
Outgoing resources		 570,946
62,927
25,228
174,006
833,107
570,946

62,927

25,228

180,247

839,348		 396,602
30,089
17,951
131,227
575,869

18

Notes to the accounts 31 August 2024

4 Support services cost

Governance
£

IT
£		 Human
resources
£		 Facilities
£

Financial
Services
£

Total
£
Resources expended
Charitable activities
. Support services costs
2024 Outgoing
2023 Outgoing		 600
13,210

13,210

7,495		 1,074
138,846
20,276
174,006
600 1,074
138,846
20,276
174,006
600 3,531
106,829
12,772
131,227

5 Tangible fixed assets

Fixtures & fittings
£		 IT equipment
£

School furniture &
equipment
£
Total
£
Cost or valuation
At 1 September 2023
Additions
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023		 124,120
41,409		 —
3,354
—

3,077		 124,120
47,840
165,529 3,354
3,077		 171,960
22,507
16,553

—
1,118


—

1,025		 22,507
18,696
39,060 1,118
1,025		 41,203
126,469
101,613		 2,236
—
2,052

—		 130,757
101,613

6 Trustees remuneration and benefits

No member of the Board of Trustees (2023: 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.

19

Notes to the accounts 31 August 2024

7 Related party transactions

There were no related party transactions in 2024 or in 2023.

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
2024
£		 31 August
2023
£
Prepaid expenditure
Other debtors		 23,581
12,750
36,331		 —
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
2024
£		 31 August
2023
£
Trade creditors
Accruals
Deferred income
Bank loans and overdrafts		 12,699
12,433
276,833
9,965
311,930		 —
12,433
—
9,458
21,891

20

Notes to the accounts 31 August 2024

11 Creditors: amounts falling due after more than one year

31 August
2024
£		 31 August
2023
£
20,542
20,542
Bank loans and overdrafts 10,578
10,578

12 Restricted fund

At 1
September
2023
£		 Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2024
£
Donations received for specific
purposes
2024		 —
5,000
—
(5,000)
—
—
5,000
—
(5,000)
—
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)
—

A transfer of £5,000 (2023: £30,0000) from donations received for specific purposes into general reserves represents the capital spend to expand the school with additional classrooms.

21

Notes to the accounts 31 August 2024

13 Unrestricted funds

At 1
September
2023
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2024
£
Designated fund (note 12)
General fund
2024		 101,613
—
—
29,144
130,757
(25,201)
858,407
(833,107)
5,000
5,099
76,412
858,407
(833,107)
34,144
135,856
At 1
September
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
At 31 August
2023
£
Designated fund (note 12)
General fund
2023		 85,470
—
—
16,143
101,613
16,373
520,438
(575,869)
13,857
(25,201)
101,843
520,438
(575,869)
30,000
76,412

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
2023
£


New
designations
£


Transfers
£		 At 31 August
2024
£
Fixed asset fund
2024		 101,613
—
29,144		 130,757
101,143
—
29,144		 130,757
At 1 September
2022
£


New
designations
£


Transfers
£		 At 31 August
2023
£
Fixed asset fund
2023		 85,470
—
16,143		 101,613
85,470
—
16,143		 101,613

22

Notes to the accounts 31 August 2024

15 Analysis of net assets between funds

General fund
£
Designated
funds
£
Restricted
funds
£		 31 August
2024
£
Fixed assets
Current assets
Creditor: amounts falling due within one year
Creditor: amounts falling due after more than one year
2024		 —
327,607
(311,930)
(10,578)		 130,757
—
—
—
—

—

—

—
130,757

327,607

(311,930)

(10,578)
5,099 130,757
—
135,856

16 Leasing commitments

Operating leases

At 31 August 2024 the Positive Behaviour Support for Learning had total future minimum payments under non-cancellable operating leases as follows:

Land and buildings **
31 August 2024
71,000
284,000
71,000
426,000**		 Land and buildings
31 August 2023
£
Amount due:
Within one year
Within two to five years
Over five years
Total commitment		 71,000
284,000
142,000
497,000

23