2025-08-31-accounts - Positive Behaviour Support For Learning CIO

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Positive Behaviour Support for Learning CIO

Annual Report and Financial Statements

1[st] September 2024 to 31[st] August 2025

Charity Commission for England and Wales Registration Number 1186125

Contents

Reports Reference and administrative information ............................................................................................. 2 Trustees’ report ....................................................................................................................................... 3 Independent Auditor’s report ............................................................................................................... 16 Financial Statements Statement of financial activities ........................................................................................................... 20 Balance Sheet ........................................................................................................................................ 21 Cashflow Statement............................................................................................................................... 22 Accounting policies ............................................................................................................................... 23 Notes to the accounts ............................................................................................................................ 25

Reference and administrative information

Trustees

Fauzan Palekar Nick Barratt Saima Ali Majid Dr Serena Tomlinson Mehmet Salaheddin Kerry Sternstein

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 Auditor

Bankers

www.positivebehaviour.org.uk Bayar Hughes & Co Chartered Certified Accountants 4 Green Lane Business Park 238 Green Lane New Eltham London CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Trustees’ report 31 August 2025

Introduction

The Trustees of Positive Behaviour Support for Learning present the annual report for the period 1[st] September 2024 to 31[st] August 2025 and confirm that they comply with the requirements of the Charities Act 2011 and the Charities SORP (FRS 102).

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:

Providing specialist education – Pathways School
Conducting outreach training and consulting programmes for carers and other professionals
Raising awareness and understanding about autism and challenging behaviours

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:

A safe, motivating and enjoyable environment based on the principles of Positive Behaviour Support (PBS);
A broad-based programme that includes national curriculum targets, adapted according to each individual’s needs, with an emphasis on functional communication skills and independent living skills;
A specialist approach to teaching that draws from evidence-based research;
Community participation and outreach programmes for parents as well as other organisations/ schools;
Frequent parent training opportunities to ensure consistency and maintenance of progress;
Close links with the community, including local authorities, relevant charities and service providers, and other schools;
Specialist staff training and development programme towards recognised qualifications;
Opportunities for research and innovation at the staff and leadership level;
Links with research centres to bridge the gap between research and practice.

Trustees’ report 31 August 2025

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:

Help secondary aged children and young people realise their full learning potential;
Enable them to access community and family life;
Reduce challenging behaviours while eliminating the use of restrictive practices and restraint;
Empower them to lead fuller and more independent adult lives;
Reduce barriers to learning by addressing challenging behaviours;
Empower parents and carers through awareness and training, therefore improving the quality of relationships and easing family life;
Benefit the community through outreach programmes;
Reduce the number of students going into residential services due to breakdown of support caused by challenging behaviours.

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.

The trustees confirm that they have had regard to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

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.

Trustees’ report 31 August 2025

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 community care. 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:

Setting the strategic direction of the school
Overseeing all administrative matters pertaining to management of the school
Overseeing safeguarding, student progress and safety and health of staff and students
Creating robust accountability by supporting and challenging the leadership team of the school
Ensuring the financial probity of the school

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.

The Trustees hold quarterly board meetings, these are held online and in person, depending on availability. 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.

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

Trustees’ report 31 August 2025

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

Saima has an MSc in Applied Behaviour Analysis from University of Kent at Canterbury. She has a 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.

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.

Kerry Sternstein

Kerry Sternstein is an experienced special needs headteacher, ILM-certified coach, and school improvement partner with over 40 years in education. Her career has been defined by a deep commitment to inclusive practice, leadership development, and mentoring across all phases—from trainee teachers to senior leaders. Kerry has supported educators through a range of NPQ programmes, including NPQH, NPQLPD, and the SENDCo Award, bringing a warm, reflective coaching style that fosters holistic growth and sustainable leadership.

Trustees’ report 31 August 2025

A recipient of the City and Guilds Medal for Excellence for her work mentoring new teachers and teaching assistants, Kerry transitioned from formal school leadership in 2024 to take on a new role as Lead Mentor with Teach First. She now supports trainee teachers and their mentors, delivers secondary English subject knowledge modules, and continues to coach newly appointed headteachers while contributing to the delivery of the SENDCo Award. Kerry’s work is grounded in a belief that great leadership transforms lives—and that every educator deserves the support to thrive.

Trustees’ report 31 August 2025

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 2024 to 31[st] August 2025, Pathways School had 15 students on roll. Thirteen students were 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/schoolbook.

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. Further adaptations have been made to the premises to meet the needs of our students. These include dividing part of the main hall to create two further classrooms, combining two small rooms in the back of the school to form a larger classroom, and widening a corridor to provide a more enabling environment for better behaviour management. An additional toilet cubicle was also added for staff.

In August 2025, two modular classrooms were installed at the back of the building in order to increase student intake for September 2025. A small room was added in the main hall to serve as a transition room for students who find it difficult to be in classrooms.

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 23, including Headteacher, Behaviour Analyst, Advanced Skills Practitioner, Qualified Teacher, 19 full-time ABA tutors and a parttime administrative officer.

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.

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

Trustees’ report 31 August 2025

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 dealt with all the financial, governance and compliance issues of the Charity. 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 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.

Trustees’ report 31 August 2025

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. A Fire risk assessment was conducted and action points were completed by August 31st. Premises maintenance and inspection checks are carried out and recorded daily.

Trustees’ report 31 August 2025

Impact and Performance

During the reporting period, Pathways School pursued its charitable objectives to improve the lives of our students and their families by delivering specialist education and behaviour support tailored to pupils’ individual needs.

92% of pupils made expected or better progress against Education, Health and Care Plan (EHCP) outcomes, achieving their planned outcomes, as evidenced through progress against personalised learning targets, improvements in functional communication and independence, and increased engagement in structured learning activities.

The 92.47% average pupil attendance rate, with a 2% improvement in attendance across the cohort from the previous year, indicates improved access to education, particularly for pupils with prior disrupted placements, supporting greater stability and continuity of provision. Typically, schools with similar cohorts have an attendance rate between 80% and 90%.

Provision throughout the year was underpinned by Positive Behaviour Support (PBS) and Applied Behaviour Analysis (ABA). When adjusted for pupil days, recorded behaviour incidents increased marginally year-on-year; however, analysis by severity and attribution demonstrates that severe incidents remained highly concentrated among a small number of pupils . In 2024–25, 87% of Level 3 incidents were attributable to three pupils , while the remaining pupils experienced very low levels of severe incidents. This pattern mirrors that seen in 2023–24 and indicates that year-on-year variation reflects individual pupil complexity rather than deterioration in whole-school practice.

These outcomes were supported by a stable and well-trained workforce, with all staff trained in ABA, PBS and safeguarding, benchmarked through competency frameworks for ABA Tutors. There was a 95% staff retention rate at the start of 2024-25, with one member of staff taking a sabbatical , ensuring consistent, high-quality delivery of provision.

Complaints

There were no complaints during the reporting period.

Trustees’ report 31 August 2025

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:

select suitable accounting policies and then apply them consistently,
observe the methods and principles in the Charities SORP,
make judgements and estimates that are reasonable and prudent,
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation,
comply with the charity’s governing document,
comply with the Charities Act 2011.

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 reported a net surplus for the year of £151,423 (2024: £59,444). This represents a strong financial outcome and reflects both increased student numbers and careful cost control during a year of significant expansion. During the year, the charity continued its investment programme to expand and improve the school’s facilities, including the installation of modular classrooms and further internal adaptations. These investments are considered essential to support increased student numbers and to maintain a safe, suitable, and enabling learning environment.

Total incoming resources for the reporting period amounted to £1,217,176 (2024: £892,551). The main source of income continues to be school fees received from local authorities, which totalled £1,134,972 (2024: £870,812). In addition, the charity received £82,204 (2024: £21,739) in donations and voluntary income, primarily to support capital improvements and refurbishment works.

Total resources expended during the year were £1,065,753 (2024: £833,107). The largest element of expenditure remains staff costs, which amounted to £729,564 (2024: £570,946), reflecting the

Trustees’ report 31 August 2025

increase in staffing required to support a growing student cohort. Staff costs represented approximately 69% of total expenditure (2024: 68%), which the Trustees consider appropriate for a specialist, staff-intensive educational provision. Other significant costs included learning resources, premises and facilities, professional services, and other support costs necessary to operate the school safely and effectively.

Cash balances as at 31 August 2025 decreased to £83,740 (2024: £291,276), a reduction of £207,536. This movement primarily reflects the timing of school fee receipts around the year end rather than a deterioration in the charity’s underlying financial position. Fees are normally received in advance of each term; however, at 31 August 2025 a lower level of fees had been received in advance for the new term, resulting in deferred income falling from £276,833 to £47,631. While this timing difference affected the year-end cash balance, the school continued to incur staff, premises and operating costs in line with the school term and the delivery of education provision. The Trustees recognise the impact of these working capital movements on cash at the reporting date and will continue to monitor fee receipts, cash flow and working capital requirements closely as part of future financial planning and reporting.

Fundraising

During the reporting period, the charity raised £80,000 (2024: £21,545) in donations, which was used to expand and improve the school’s facilities. Positive Behaviour Support for Learning is grateful to all donors whose generous support made these improvements possible.

Reserves

Positive Behaviour Support for Learning funds comprise of unrestricted funds and totalled £287,279 (2024: £135,856).

Unrestricted funds

The unrestricted funds represent 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 £248,383 (2024: £130,757) 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 £352,113 (2024: £277,702)) should be the target for the general fund.

As at the end of its financial year, ending 31 August 2025, the balance on the general fund was £38,896 (2024: £5,099).

Trustees’ report 31 August 2025

Going forward, as student numbers grow, reserves will be increased. The reserves policy is reviewed by the trustees on an annual basis.

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. The main risk to the school is falling student numbers, where funding is provided by local authorities. However annual student referrals have been consistently increasing significantly more than places available, hence the trustees deem the risk of falling student numbers to be very low.

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 period to August 2026 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

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:

ensuring consistently good teaching and learning within a broad and balanced curriculum
strategically managing resources and the environment
building the school as a professional learning community
developing partnerships beyond the school to encourage parental support for learning and new learning opportunities
building relationships outside the school community
providing opportunities for professional development of staff as well as prioritising their well-being

The plan for 2025-2026 is to continue with efforts to improve student outcomes, staff well-being and career development . We also intend to further develop the post 16 provision, increase community and work related opportunities, and develop a business plan for expanding to another site in order to support more students.

Trustees’ report 31 August 2025

Signed on behalf of the Board of Trustees by

Saima Ali Majid

Chair, Board of Trustees

Approved by the Board of Trustees on: 24[th] June 2026

Independent Auditor Report

Opinion

We have audited the financial statements of Positive Behaviour Support for Learning for the year ended 31 August 2025 which comprise Statement of financial activities, Balance Sheet, Cashflow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity’s affairs as at 31 August 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the

Independent Auditor Report

course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Independent Auditor Report

• The charity is required to comply with charity law as applicable in England and Wales and, based on our knowledge of its activities, we identified that the legal requirement to accurately account for restricted funds was of key significance.

• We gained an understanding of how the charity complied with its legal and regulatory framework, including the requirement to properly account for restricted funds, through discussions with management and a review of the documented policies, procedures and controls.

• The audit team, which is experienced in the audit of charities, considered the charitable company’s susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override.

• Our approach was to check that the income from donations, legacies and charitable activities were properly identified and restricted income was separately accounted for and to ensure that only valid and appropriate expenditure was charged to restricted funds. We also examined that expenditure complied with the control procedures and was appropriately charged. This included reviewing journal adjustments and unusual transactions.

Other Matter – Opening Balances and Corresponding Figures

The corresponding figures for the year ended 31 August 2024 included in these financial statements have not been audited. We did not perform an audit of the prior period's financial statements as a whole. Accordingly, we do not express an opinion on the prior period figures.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Krishna Prasad Dahal

Independent Auditor Report

Senior Statutory Auditor

Bayar Hughes & Co Statutory Auditors

Chartered Certified Accountants 4 Green Lane Business Park 238 Green Lane New Eltham London

Statement of financial activities for the year ended 31 August 2025

Notes	Unrestricted Funds £	Restricted Funds £	Total Funds 1 September to 31 August 2025 £	Total Funds 1 September to 31 August 2024 £
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	2,204 1,134,972 1,137,176 1,065,753 1,065,753 71,423 80,000 151,423 135,856 287,279	80,000 — 80,000 — — 80,000 (80,000) — — —	82,204 1,134,972 1,217,176 1,065,753 1,065,753 151,423 — 151,423 135,856 287,279	21,739 870,812
				892,551
				833,107
				833,107
				59,444 —
				59,444 76,412
				135,856

Balance Sheet as at 31 August 2025

Notes	31 August 2025 £	31 August 2024 £
Fixed assets Tangible assets Current assets Debtors 7 Cash at bank and in hand Non Current assets Debtors: amounts falling due after more than one year 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	248,383 248,383 85,562 83,740 169,302 27,750 158,156 38,896 287,279 — 287,279 — 248,383 38,896 287,279 287,279	130,757
		130,757
		36,331 291,276
		327,607
		0
		311,930
		15,677
		146,434
		10,578
		135,856
		—
		130,757 5,099
		135,856
		135,856

The financial statements on pages 19 to 30 were approved and authorised for issue on behalf of the Board of Trustees and signed on its behalf by:

Saima Ali, Chair

Mehmet Salaheddin, Treasurer

Approved on: 24 June 2026

Cashflow Statement as at 31 August 2025

	31 August 2025	31 August 2024
	£	£
Cash flows from operating activities
Net movement in funds	151,423	59,444
Adjustments for:
Depreciation of tangible assets	46,268	18,896
Increase in debtors	(76,981)	(36,331)
Decrease in creditors	(153,774)	311,930
Net cash generated from operating activities	(33,064)	353,739
Cash flows from investing activities
Purchase of tangible fixed assets	(163,894)	(150,707)
Net cash used in investing activities	(163,894)	(150,707)
Cash flows from financing activities
Repayment of long-term loan	(10,578)	(9,422)
Net cash used in financing activities	(10,578)	(9,422)
Net (decrease)/increase in cash and cash equivalents	(207,536)	193,610
Cash and cash equivalents at beginning of year	291,276	97,666
Cash and cash equivalents at end ofyear	83,740	291,276

Accounting policies 31 August 2025

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

There are 10 years remaining on the current lease.

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.

Accounting policies 31 August 2025

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.

Staff are entitled to join a defined contribution scheme. Contributions in respect of the defined contribution scheme are charged to the statement of financial activities in the year in which they are payable to the scheme. The costs of the defined contribution scheme are included within support and governance costs and charged to the unrestricted funds. Pension contributions unpaid at 31st August are included in other creditors.

The defined contribution scheme is managed by Aviva and the plan invests the contributions made by staff and the charity in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the staff ’s normal retirement age which is defined as when they are eligible for a state pension. The charity has no liability beyond making its contributions and paying across the deductions for staff contributions.

New staff are automatically enrolled into the defined contribution scheme, after which they have the option to opt-o

Notes to the accounts 31 August 2025

1 Donations and voluntary income

	Unrestricted £	Restricted £	1 September to 31 August 2025 £	1 September to 31 August 2024 £
Incoming resources Donations and gifts Bank interest 2025 2024	— 2,204 2,204 16,739	80,000 — 80,000 5,000	80,000 2,204	21,545 194 21,739
			82,204

2 Charitable activities

	Unrestricted £	Restricted £	1 September to 31 August 2025 £	1 September to 31 August 2024 £
Incoming resources School fees 2025 2024	1,134,972 1,134,972 870,812	— — —	1,134,972	— 870,812
			1,134,972

3 Analysis of expenditure

	Educational operations £	1 September to 31 August 2025 £	1 September to 31 August 2024 £
Charitable activities Staff costs Learning resource costs Other direct costs Support services costs (note 3) Outgoing resources	729,564 74,284 53,854 208,051 1,065,753	729,564 74,284 53,854 208,051 1,065,753	570,946 62,927 25,228 174,006 833,107

Staff costs comprise salaries, wages, social security costs, pension contributions and other employment-related expenses incurred during the year. The average number of employees during

Notes to the accounts 31 August 2025

the year was 22. Staff costs have been recognised in the Statement of Financial Activities in the period in which the related services were provided and allocated to charitable activities and support costs as appropriate. Support costs comprise costs incurred in supporting the charitable activities of the charity, including administrative and operational support functions. All support costs are directly attributed to core charitable activities.

The number of employees whose employee benefits (excluding employer pension costs and employer National Insurance contributions) exceeded £60,000 during the year was:

£60,001–£70,000 £70,001–£80,000 £80,001–£90,000 £90,001–£100,000

4 Support services cost

	Governance £	IT £	Human resources £	Facilities £	Financial Services £	Total £
Resources expended Charitable activities . Support services costs 2025 Outgoing 2024 Outgoing	5,775	8,648 8,648 13,210	724	145,578	47,326	208,051 208,051 174,006
	5,775		724	145,578	47,326
	600		1,074	138,846	20,276

5 Tangible fixed assets

	Fixtures & fittings £	IT equipment £	School furniture & equipment £
Cost or valuation At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	165,529 115,965	3,354 3,626	3,077 44,303
	281,494	6,980	47,380
	39,060 28,150	1,118 2,326	1,025 15,792
	67,210	3,444	16,817

	214,284 126,469	3,536 2,236	30,563 2,052

Notes to the accounts 31 August 2025

6 Trustees’ remuneration and benefits

No member of the Board of Trustees (2024: 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.

7 Related party transactions

There were no related party transactions in 2025 or in 2024. No renumeration was received by the Chair of Trustees, Saima Ali, for any involvement with the Charity.

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.

9 Debtors

	31 August 2025 £	31 August 2024 £
Trade debtors Prepayments Accrued income Other debtors	63,757 5,917 15,888 27,750 113,312	— 23,581 — 12,750
		36,331

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. Accrued Income represent VAT amount refundable.

10 Creditors: amounts falling due within one year

	31 August 2025 £	31 August 2024 £
Trade creditors Accruals Deferred income Bank loans and overdrafts	49,551 50,397 47,631 10,577 158,156	12,699 12,433 276,833 9,965
		311,930

Notes to the accounts 31 August 2025

10.1 Deferred income Movement

	31 August 2024	Movement during the	31 August 2025
		year
Deferred income	276,833	229,202	47,631

Deferred income is recognised as income in the Statement of Financial Activities when the charity has entitlement to the funds, receipt is probable, and the amount can be measured reliably.

11 Creditors: amounts falling due after more than one year

	31 August 2025 £	31 August 2024 £
Bank loans and overdrafts	— —	10,578
		10,578

The charity has obtained a term loan facility from Natwest Social & Community Capital. The facility is repayable through fixed monthly direct debit payments of £912.81, with interest charged monthly on the outstanding balance. The loan will be paid in full by August 2026 hence moved from longterm liability to current creditors in the 2025 accounts.

12 Restricted fund

	At 1 September 2024 £	Incoming resources £ Resources expended £ Transfers £ At 31 August 2025 £
Donations received for specific purposes 2025	—	80,000 — (80,000) —
	—	80,000 — (80,000) —
	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) —

Notes to the accounts 31 August 2025

A transfer of £80,000 (2024: £5,000) from donations received for specific purposes into general reserves represents the capital spend to expand the school with additional modular classrooms, playground, and sensory and occupational therapy equipment. The funds were spent in accordance with donor restrictions.

Notes to the accounts 31 August 2025

13 Unrestricted funds

	At 1 September 2024 £ Incoming resources £ Resources expended £ Transfers £ At 31 August 2025 £
Designated fund (note 12) General fund 2025	130,757 — — 117,626 248,383 5,099 1,137,176 (1,065,753) (37,626) 38,896
	135,856 1,137,176 (1,065,753) 80,000 287,279
	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

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 2024 £	New designations £	Transfers £	At 31 August 2025 £
Fixed asset fund 2025	130,757	—	117,626	248,383
	130,757	—	117,626	248,383
	At 1 September 2023 £	New designations £	Transfers £	At 31 August 2024 £
Fixed asset fund 2024	101,613	—	29,144	130,757
	101,613	—	29,144	130,757

Notes to the accounts 31 August 2025

15 Analysis of net assets between funds

	General fund £	Designated funds £	Restricted funds £	31 August 2025 £
Fixed assets Current assets Creditor: amounts falling due within one year 2024	— 197,052 (158,156)	248,383 — —	— — —	248,383 197,052 (158,156)
	38,896	248,383	—	287,279

16 Leasing commitments

Operating leases

At 31 August 2025 the Positive Behaviour Support for Learning had total future minimum payments under non-cancellable operating leases as follows:

	Land and buildings 31 August 2025 71,000 284,000 390,500 745,500	Land and buildings
		31 August 2024 £
Amount due: Within one year Within two to five years Over five years Total commitment		71,000 284,000 71,000
		426,000

The lease signed in 2020 for a term of 15 years with a break clause of 10 years. The annual lease charge is £71,000 with ten years remaining on the lease.