Reglsterèd thumbor: 11813984 Charlty numb•r. 1188035 Forward2Employm8nt (A Company Limited by Guarantee) Unaud5ted Trustees, Report and Flnanclal Statements For the Y￿r Ended 31 July 2025 Fo￿ard2EMpl0ym9Tht {A Company Llmitod by Guarants•l Contonts Page R•f¢r¢nco and Admlnlstr4dv¢ Deto11s of tho Compony. tt• fn*tse• and AdvJ••rs Tru8to•8' R8port Ind•p•nd•nt Examln•rfs R•port Statement of Flnanclal AGtlvltley 8*lanco Sh•4t Statomont of Cash Flo 10 Not•$ to the Flnanclal Slatoments FoA¥•rd2Employmont IA Ci)mpany Umltld by Guarnntoo) R•l•rnnco and Admlnl8traibve Dotsll$ of tho Company. Its Trus1•o8 and Advi*•rn For th• Ymf Ended 31 July 2Q25 Tru8t••s E A Halion, Chalr A Gilktt R J Halton K Bussey Company r•ghterod numb•r 11813984 Charlty r•glst•red nurnbèr 11880 R6gl8tsrod offleè un￿ E3 Knights Pwk Knight$ Road Kent ME2 2LS S•nlor managemènt t•am E A Hakon, Principal A¢countants Xeinadin South East Linite 12 ConqueTor Court Sitlingl)oum8 ME10 5BH Page 1 Forward2Employment IA Company Llmltod by Guarantee) Tnwte••' Report For tho Y￿r Ended 31 July 2026 Tho Trustees presenl thoir annuAI r•port togéther vith Iho f￿ancPal stat8rn8nts of FoNMrd2Employment for the period 1st Augu912024 to 31 July 2025. The Report 89rves 1hg puiposes of both a Trust886' r0POrt and a dirod¢)r8' r*port undar COMp￿Y Iw. Th8 Trusleos confim that th• Annual ReF)Ort and financial statemènts of Ihe ¢harlgble Cor￿18NY ¢ompty thilh the wrr•nl statutory requirernents, Ihe requirements of the charttable wmpanvs govoming document and the provisign$ of the Statement of Recommended Practice ISORP) opplKable to charftles preparlng their accounts in aCCo￿ance the Financial Reporting S18ndard applicable In the UK ond Republi¢ of tre￿nd IFRS102) leffadivo 1 January 20151 a8 amendad by Updal Bullèlin 1 (effe¢tfve January 20151. SinGe thE• Compaw qualilles as sm￿1 under sKtlon 382 of the Cmipanios Acl 20LX. thè Slrateuic Report requlred of medlum 8nd largè companies under the Companies Act 2c￿8 {Slralègic Report arttl Directors. Rèport) Rogulalions 2013 ha8 been ornmtgd. Obl•ctfv•8 and actlvltl a. Pollclm and obJectlvoS In setting oblethe8 and planning for ￿lmtIes, the Tru$lee8 hbve given due consid0rat￿n lo gonerd gLFidanc8 published by the Charity Cc¥nfflk*8i￿ relaUn9 to public bonof¢ including the guida￿0 'Publlc benefiL runnlng charity {P821'. e ¢h8rKy Is eslablighad for th6 athancem&nt of the éducalkjn of person$ undèr thè agè of 26 Y￿[8 with Sp￿lat Edu¢alion81 Needs, by provitling and a8s19b.ng in the prowBion of facllllks and 8ervi¢es to meet Ihelr oducatronal. d8velopmentsl and sooial wdfare npeds In urder Ihal th8y can athiwo their full wtential and the necegsary 8k11181o a¢ces8 amplDymenl. b. Strat¢glM lor achieving DLl•¢Wvps team approg¢h ki raisirg 88plr8llons by ancouraging inlerns to bdiave in th8mseh$ and Ihèlr athi8v8ments. TearJ)ing them lil• s￿lIS as a group 1.9, Ifavel tr8inlng. healthy I￿n9, budgotlng $kills and also adapting the to meet the need8 of the individu81. Opportunty to Improv4lg•in Qu￿￿ca￿0ns In woik skllls, maths and Engllsh wi erder to bg mom rAimpelitive in l*Jour market. Tearhing ¢mploy8blllty skiifs 8uch as limo ke8ping, tsam work. pfoblvln 8oMng stc. Access lo cpreeT¥ advKe ond guKlaftce. Full range of ￿￿onal da￿10pment ond emithmant ￿l1vrtIes. Takiig advantage dfundlng and gran18 10 support In th8 aove actiwll6&. c. Actlvttlas und•rtakèn to a¢hleve obJgctlv•i Trip$ os a group u$lng buses, kndividLHI ￿t* Iralnlng wlth deuea6ing support. Support wth m8king D(xtorlD8rrtal appoinlmenls. Supportwlh opening a bank account where 8r4)ropri8t*. Support lo alcw intem5 to find a suitable rharrty t¢* $UPPOrt and then 8UPPOrt lo alow fundra$lng for that charity. Support and Éneouragement to get Irwolved in ctson ol th8 goin9 ¢on¢&rn b8$b can b¢ found in the accoUn￿n9 pc4ici88. b. Rg8•rv•8 pK)Iky The Charity held fund balan¢e$ at 31 Juty 2025 of £486.91912024.' £352.3841 eonslsting of £4,36312024: £Ni unrestriclod lunds, £413,121 P024- £308,145} re8trleted funds 8nd £68.435 12024= £44,219) reslrlcted fixgd a88et funds. Structur•g 9OVornance hnd manAg•m•nt . con811￿1[0￿ ForWard2EMpkJ￿nenI i¥ regl$tered as a dRrit8bl& eompony Kmited by guaran18e, and wa$ set up undo1 11$ Memorandvm and Articlès dated 12 Septerr*ei 2019 as arneTrded by special resOlutt￿ on 17 Febfuory 2020. b. Method8 of appolntmen¢ or eleth ofTrusts08 The manwjament of tt)a Company is tho r8sponBlbilty of the Tws18es who are el¢cled ￿￿ed ￿der Iho 18Thns of the Tru81 deèd. c. Flnan¢lal r18k manog•m8nt Th8 Tru8te8s have a￿eSsed tho mgjor rE8ks lo whlch the Conyny 1$ 8XPQBod. in p8rticuknr tho80 relstsd to the operations and finances of thB Cory•ry, and are satisf￿￿ that systems and procedures are In place to MM￿al8 expo$ur• to the major ri&k¥. Page 4 FoMard2Employment IA ComDanv Llm5tsd bv GuaArt•ol Truste••' R•port Icontlnu•d} For tho Year Ended 31 July 2026 Statom•nt of Trnst•••' rnJpon•lbllFtleJJ The Tru8ts•8 (who are al30 tho dir•ctor6 of thè Cclnparsy for the purposes of comp?ny law) are respon81bl8 for preperlng the Tru8te88' Report gnd Ihe finanGial 8tstemen18 in accordanc8 appllcabta and Unitvd KingdLwn Accounting Standards {Untted Kingdom G8nfjr91￿A¢c0p1Od Account4NJ P￿CtiCe). ompany raquir￿ tho TTuslees to prepare financial 8tatemènts for each finaneiel . Und8r e¢)mpany law, the Trustee8 mu81 not approve the fr'nancial stslements unlgss they are satisfied th81 thoy give a true and fair view of th& $1018 of affairs ol the Company aThJ of its inGoming re60urc&s and ryplKation of resources, [￿luding ils incomè and expenditure, for that p8riod. In propafing th￿¢ financial $lalements. Ihe Trusteos are required lo.. $ekd SUItab￿ *ccwnllng pollths and th8n appty them con8181ent￿,. ob$oTve th? melhods and prinrApleF of th8 Charities SORP (FRS 102),, make ludpmpn15 and accounling estimat86 th&t ar• reasonable arKt prudent.. stale whelher applicable UK Acwuntsng Stsndards IFRS 1021 have been fdlowed. lubied Ic+ any mat8rf d&partur85 discIos8d an(18xplain8d In the flnancial $lalements'. prepare the financial slat8ments on Iha going concwn basis urless It IB irwproprfate to presume that tho Company will CO￿[￿￿ in busine$8. The TrL*stse$ are re8ponsble for k8gping ad8qual8 accounllng re¢ord$ that ort Suffir￿ to 6htr•V and exploin the Companys tfansadion$ and di$¢l08e ￿th r6as¢llabk accur8¢y at any Ihne the financlal position of the Comp8ny and enablB th8m to ensure that the finoncial 8talements compty 7Mlh th8 CompanM Ad 2(NJ6. They are also re8ponsibl* for safeguaidlng tho asso18 of the Company and hence for taklng reasonable step$ for the prgvention and deledion offraud and other Irregukrities. Approv8d by order of the membèrs ofthe b￿d of TrustO93 and 8lgned on thèir bétt￿1 by.. E A Hatton ICh8ir of Trl￿te•S) Dalo.. 17/&3/adJ6 Page 5 FOrwa￿2EmPloYMeTrt {A Company Llmltod by Guarnnt•o) Indèpènd•nt Examln•rfs Report Forthw Ye•r End•d 31 Juty 2026 Inrl•p•ndgnt Examlngr'$ Report to th• TruBtw8 of Fomard2EmplDymgnt I'the Comp•nVI I report lo the charty TFUSt808 on my •xwninallon of th8 accounts of Ihe c￿MpanY for Ilw ￿ end8d 31 July 2025. R￿ponSIbIlItIeS and Bash of Report AS the TruJlee5 of the Compgny land Its directors for the purp0805 crf ¢ornpany lffwl you ate reÉpon6lble for the preparation oflhe accounts ir a￿ordanC8wOth tho r¢quwft8nts oflhe compani￿ Art 20rAs 2￿fj Acri. Hawng 8alBfiad mysew that the acco￿18 of the Company arn not wulred to h audltod ￿d&[ Part 16 of the 2008 Act and aro eligible for Independent examinolton. I rep¢)rt In fespect of my examination of Ihe CompanY5 aocounl$ carried oui under section 145 olthe Ch8rlJe8 Act 2011 ('Ihe 2011 Act). In ¢8TTrin9 Out my 8xamlnalion I have followed thè Dlrectiong gN•n by lh• Charity Commissiw under section 14516)(bl ofthg 2011 Act. l￿d#Pendent Examln•r% Statam•nt Slnee thè Company's gTo3$ Incomo exGeeded £250.000 your exomin8r mu81 be a mambèr of g ècdy listed in Seclion 145 of the 2011 Act. l L>)nfim that l am qualified lo undertak• tho examinallon because I a m8mber ofA88ocbtlon of Chartbred Cértmed Ace4unlanl8. whith l¥ Dne of th? li8led bc¥Jie$. I have completed my examination. I confim th81 M mattors have come Ic my 8ttenthn in cOnnect￿n w6th th ex8minalitin 9iving me (Au$• to b8liev8'. aecountlYwJ rècDrd8 were kept In Tesped of the CLNnpany as roquired by $octiDn 386 of the 2008 Act.. th¢ accounts do not arcord with Iho88 rocords,. or the ac¢wnts do not cornply with Ihe accounllng requiremBnt8 of $￿tknn 396 of the 2￿8 Act other than any requirement that th8 aeeounls gl¥e a Irue and falf Maw whKh ig n¢A a matter consSdered 08 Part of an independent examlnthn: the accounts hava not begn prnpar•d In accordance with the methodB and prbn¢lplg8 of the Slaloment of Recornmended Practu for aEccunting and reporting by Chariti￿. I have no concams al￿ havè ¢Nhe acro¥¥ no othèr matters in ¢onne¢Uon with the examin8tlon lo which attention shouNI be drawn in Ihiq report in order to enabk a prcper understanding of th8 a¢C￿ftts lo b8 reached. Page 8 Forward2Employment (A Comp•ny Llmlttd by Guarant•• Ind•p•nd•nt Examlnerfs Roport {¢ontlnuedl For th• Yoar Endod 31 July 2025 This report is made sclety to the ComparfB Trustees, a8 a body, in accordance wth Part 4 of the Charities (Accounts and R8POrtsl Regulations 2008. My work has boen undertakgn so th81 I mlght slal• lo the Corryanl8 Trvst895 Iho6e matters l am requlred 10 61ale lo them In an Independènt Examinerf• Reptxt and for no other purpose. To the fvlb81 &xt$nl permitted by law. I do not accept or gssume re8ponsibility to onyone Other than the Compony and thé Companls Truste8s 05 a tsoay. for my work or for this report. &gned". D8led: 18 ￿ L ￿26 FCCA Samu81 Ketcher Xeln8dln S(Kth East Lim￿ad 12 Conqueror Court Slttlngbo Kènl ME10 5BH Page 7 Forward2Employm•nt {A Comyny Llmlted by Guarant•a) stst•ment of fi￿anCIal xtlvltle& Ilncorporatlng in¢omt and •xp•ndliur¢ account) For th• Yèar Ended 31 July 2025 Unr•8trlcted fvnd$ 2020 R••trl¢t8d fvndD 2026 Total lunds 2025 Tot81 funds 2Q24 Noto In¢om• from: Dongtion8 and l&Jacies CharitalAe activi1168 Other Inccqnè 32,880 717,628 32,060 717.626 21.164 634.398 4,383 Totsl Incoma 750.486 714,849 656, 162 Expendftum on: Charitable activ￿16$ 621,294 621,294 520. 170 Talal •xp•ndltur• 621.294 821.294 520, t70 N•t mov•mont In fund8 4363 129,192 133.555 135.992 R•conclliation of funds: Tolal funds broughl forwar(I Net nK>vemthrt In fund8 352,364 129,192 362,364 133.665 216.372 135.992 4,363 Total fund• carrl•d forward 4.383 405.919 352364 Th• Statement of FiThancio1 Aclivitie8 includes all 9￿￿¥ and1088es recognLsed in the Y￿r. Th8 notes on p8g88 11 tc 26 ft>rm part of thgje statements. P•Jo 8 Fov•rnrd2Empl¢yment (A Company Llmltsd by GuarNnto•) Règlsiered nymb9r. 11613984 Bal*n¢é Sheet A¥ ol 31 Juty 2025 2025 2024 Not• Flxèd ass¢ts Tan9￿)le assets Currenta¥ggt8 12 18,315 Debtors CaBh at bank and in hand 13 82.943 394.764 75,2 291,905 477,707 367,135 Curr•nt Ilabiliti CreditOf8- amounts falllng du8 wilhin on8 14 110.103} (40, 179) Nèl currant ￿80t8 467.604 326,956 Totsl n•1 a$s•ts 485,919 352,364 Chathy funds R88lri¢led ￿￿*$. R8Stri¢ted fvnds Restricted fixed 888el fund8 15 413.121 68,435 308.145 44.219 Total reslricl8d funds Unrestricted funds 15 481.556 4,363 352.364 Total fund¥ 485.919 352,364 Th8 Company was enlillad to examplion fr¢xn a￿1rf und8r $8ctior 477 of the CLwanigs Acl 20c￿. The member8 hav6 not requiied the ¢ompany to oblaln an aLpJit for the year In question in a0￿dAnCe wth sect￿n 476 ofConynie8 Act 2006. The Trustee¥ acknOw￿(b)e th*r responsibilitiès for ￿M￿lTrg with th8 requirements of th6 Act wilti rwpgct lo accounting records and Pl￿￿ratIon of financlal stslemenks. The ￿na￿al slalements havo been pr8parod In accordance with the provlsl)n$ q)plicablg to entities subject to Ih? 8r*ll companies regime. The financlal 8tat8ments were approv￿ and aulh)ri8ed for Ig$ue by thé Trnslees and slgn6d on theli behalf by. E A Halton (Chair ofTru$ts88> Dal&.' I l /0 J/2¥Jrf The notes on pag88 11 to 26 lorn part of these financiBI 5tat8ment8. Page 9 Fotrward2Ernploymont IA Comppny LIMIt￿ by GuarantMI St*t•m•nt of Cash Flows For th• Year Ended 31 Juty 2026 2026 2024 Ci•h flowj from oporatlng •cll¥Mles N81 cash used in operating 8Ctivll88 104,410 208,664 Cash ftow¥ from Inv¢8tlng acllvlUg6 Purchasg of l&ngibl6 fwed dssels 11,5511 f22.496J N•t cash uBod In Invu￿n9 actlvft 122A961 Chango In ¢••h and cash equfval8nts In th• year Cash and cash equ￿￿nts at the beguining of the year 102.8S9 291.905 186.168 105.737 Ca$h and ¢agh oqul¥al¢nts at the end of th• year 394,764 291,905 The not•s on pa9os 11 to 26 fom pafl of these financial slalaments Page10 Forward2EmploymèM (A Cgmpany Llmst•d by Guarantsg) Not8s to the Flnanclal Stslemonts FOT th• YMr Ended 31 July 2026 Gon•ral Informallon For4vard2Employm8nl Is 8 cknoiitable Company Ilmlted by guarantee, wlh no 8hor8 capital. arbl 18 registered in England ar￿ Wakn. The reglstered numbers. and address. can be fcund wthkn Ihg admini51ra1￿e details page of th8s& 8¢counts. Th8 li8trMlity of momber8 is limited. Each mambgr has undgrtaken to contribute a sum not exceediro £10 1¢)w4rdB thè liabilille$ of th8 c¢mpany In the went of k belng wound up whi18 they are a member or during a pericd of 12 month5 after IW coase to be a m•mb•r. Accountlng polici•s 2.1 Ba¥1• of prèpayatlon of financigl stat•m•nts The finanual $tstement8 have been preparod in acc3)rdance with the Charitles SORP {FRS 102} . AccoLMling arnd ReportiTV by chan1￿9.. Statement of Re￿mmended Practice applicab￿ to charilitis pwaring Ihelr a¢￿￿nIS In accord8nc8 the Flnan¢ial Reportlng Slandaid 8pplkable in the UK and Republ￿ of Ir¢land IFRS 102) 18ffedNe 1 January 20191, the FinatKial Reporting Star￿ard app1t¢ab￿ in th& UK and Repul￿1¢ of Irel￿d IFRS 1021 and Companoes Act 2008. FoNwd2EmrAcwngnt meot8 thè definltion of a public b•n8fft enlty under FRS 102. A88ets and liabSlltles arn initialy recognised at hlstorical Gosl or Iran8Xtlon value unl&ss othe￿78¢ slated in the r816vanl em)unlM)g polity. 2.2 GOI￿9 con¢6rn The financkql statements are prepaied on a golng concern bas* and thèr8 are no M￿erIal un¢erfainties that cast sYJnificant doubl on the Chariws ability to contlnue as a go￿9 ¢on¢em. 2.3 Ineomp All Income 18 recognised ¢M¢e the Company has entFtl8m8nt to the incorn8. il b probobie that the In￿Me will b& racaivod ond the amounl of in¢gme rocepiable Can bo m￿sure￿ reliably. Grants are induded in tho Statement of Finandal Adlviitos on a recefvablè ba81$. The balance of In¢omè ￿ceIVed for 8pgcrfi¢ but nol expended during the pertod Is Shown in the relevant funds on the B8￿nce Shoet. Where income is recei¥ed in advanc8 of entiuemenl ¢)f rece¥)I, its rerognill¢)n Is dgfeiied and included In crediloTs a5 deferred Income. Where enlKlem¢nt oceufs before Incom8 18 ￿e1Ved. the Inc£￿￿ is accrueAJ. Other income Is reB¢4nised In the period in which it is roceNabl8 and lo the exlent the 9uod8 have beon provided or on Comp￿tiOn of th8 servu. 2.4 Expondltur• E)pendlture Is reco9ni88d once there is a legal or cCfflstr￿trVe oblvJation to transfei economic bengfil to 8 IINrd p8rty. it k8 probab￿ that a transfer of economi¢ btnefils wil be requirad in settlement and tho 8mounl ¢fihe obligation can be measured ieliabty. Exp6ndltLFr6 1$ ela88ified by aclNity. The Cost$ of each actwrfy are made up of the total of direct ¢0818 and Shared ¢Dsls, including Support cD819 invoivod in undertaking each ￿tIVity. Dirett costs attributable lo a Sing￿ aetlvity are albcaled dir8ctly lo that acilvity. Shared Costs wh￿h confrlbute to more than one acllvlty and gUPPOrt CO8t8 whlch 8re nol altribulabb to a singlè activity are apportioned botween th98e ach'vlties on a basis conslslent with the u88 of re8ources. Central Staff co¥ts are allocated on IhB b￿1¥ of Ume Skwnt, and dep￿19110n charggs all¢xated on the portKyn of the asset's use. Exp8nditur6 on charitable actfviti85 is incurrad on dlreclly urKl8rtaking the actiwlies whth furthgr thè Company's objectlves, as well a$ any a88OCi8ted $upport costs. Page11 Forward2Employmonl IA Company Llmlt8d by Guarant•el Notès to thé Flnan¢ial St*t•m•nts For th& Y•ar Ended 31 July 2025 Accountlng pol1t1￿ Iconllnu•dl 2.4 ExpendlbJr• {contlnv•dl All expendilure h incluslve of irrecoverable VAT. 2.6 Qov•rnmfjnt grants Govermient gr￿ relating lo tangl)le fixed assets aro Irealed 88 deferrgd Incom8 and reloased to the Stst•m•nt of Financial Adivi1io& upon compl&lion of the re￿vant perfoman¢e-relaled conditions. Olher grarrt8 that 8re not subject to pèrf¢)nnanc&￿laled cOndrt￿ns aTe credited to th6 Statement of F¥ianci81 Actwltles a8 Ihe grant proceeds are re￿Ned. Granls ￿Ce1V￿ prioi lo tho revonu8 rewnKion crblerM boing 80t1$f￿￿ are recc¥Jnlsad a8 a liabilty. 16 TangIb￿ aM•ts md dgpr•¢latlon Tarhgibl• f￿•d a88ets are initially racogn18ed at C08L After ro¢ognttb)n, under Iho ¢o¥t model, tsngibl8 fixed assets are measwed 01 wst le$s a¢¢umulattsd dtyreci8tion and any ac¢umulat•d impairment losses. All co8t5 incurred lo brfng a tar4iblo fixed asset Into It8 Intended workin9 condlllon should b¢ In¢￿ded in the mga$urem¢nt of Goot. At eath reporting date the Company asse88e6 whèther Ihère Is any indlcaJ¢)n of wnpalmenL 11 such Indlcation ￿818, the Téeoverable amount of th• asset is d8t8miin8d lo be the high8r of Its falr valuvj le86 C0818 to Sell and bt6 value in use. An ImpaSrnent1088 is recognlsed wher6 the carrylrvJ ornounl gxcaeds the recoverable amount. Depreci8llon 18 charged so as lo allo¢*e the c08t of tangble fixed 80sets 19$8 thelr re4dual value thèir 68￿Mated useful li￿&, using th& straight4ino molhod. DeprecIat￿n 1$ pwvwJ8d crt the ftslhjwing ba8i8.' Fi>lures and fittlng8 Oflke ¢quipment Cixnputer erwlpmenl 10% straight linè 25% Slralght Ilng 33% straight line The a88et8' restdual Val￿1, useful Ilv8s and thprèdallon method$ arè r￿eWed adjusted prospective￿ rf 8Fproprlate, or W there is an Indication ol a 8ignificanl chawp 8inco the last reporting Galns and19ts5es on disposals are d•l•minod by comparfng thg proreeds vAth the car￿ftg amount and are recK>gnised kn the Statem￿¢ of Fi￿ne131 Activitie& 2.7 Dgbtor• Trade and other debt¢￿ aro r•cognts•d 8t th• s8tt18mont arnount after any tradè d18eOLml offored. Prepayments are volued al the amount prepakl not of ￿Y trade due. 2.1 C8•h It bank and In hand Cash at bank and in haNI indudgs ￿$h and short-tem highty liquid invg8tments with a Short m*urity of Ihree month8 or tess from the dato of acqu1$￿0￿ or opgning ofth• depogrt or 8imilar acBount. Page 12 Forward2Employment IA Company Llmllgd by Guar*ntg91 Notta to tho Financlal Statem•nts For thè Ye•r End•d 31 July 2025 Accountlng pollclo$ {c(>ntlnuedl 2.9 Llablllll•8 and provl8loJ abililigs are recoonised when tharn Is an obligation at tho Balance Sheat dale as a r8suh of a past event, ￿ Is probable that a transfer of economiG beTh&fil wlll be requiréd in s8ttlBmfjnl. and Ihe ￿trUnt ofthe settlement c¥n be eslimatsd reliably, Liabilrtva$ are recoynised at the amount that Il* Company anlkipate8 rt will pay10 8ettle det4 crf the amount it has r8c8ived as advancad PaYm￿tI forlhg 9(x)ds or Sgry￿a$ il musl provide. Pro¥isioDg am rneas￿ed at the bèst estlmatè ol thg anovnl? requlred lo $ottk Ihe obligation. Wherg th& effect of the limè vgluo of money i8 materi￿, the provision FS based on th8 pros8nl valua of Ih08VJ amounts. di5￿Unted at th8 pr8-lax dlscount rate that reflects the risks swifitt to the liabilty. The unwlndlng of the dTrscount is recogni8ed in thè Statement of Finaw&l Actlvili95 88 a finan¢0 cost. 2.10 Flnanclal In$trum•nt• The Compally only has financial a88el8 and fflna￿￿￿ Ilablffti88 of a kind that qualfy a8 ba8lc flnanclal ing¢Tuments. Basic finan¢ial instruments are inilially recognlsed at Iransodion value and subsequently mèasured at theiT Settlement value vthh the exception of bank low wh￿h are subsequ•nlly me8Bured at 8mort188d cost uslng th6 effedivè interest method. 2.11 0￿￿tIng10a1 Rentals pfjld under operating lea8ès are Charg￿ lo Ihg Slat•ment of Financlal AclNitles a str•ight4ine basls ov8r thelgase term. 2.12 Pen8lons 2.13 Fund ac¢ountlng Genor81 funds are utyeslricled funds wh￿h are avallablg for u88 at the dlsuetlon of lh8 Trustees in fvrtherance of the general (i¥jectiV68 of the Company And whlch have not been des•Jnaled for oth8f purpos•s. R881iiGtgd funds are fvnds which 8re lo be used in a¢eorddneè with specific reslilclions impossd by donors or wNeh have betrn ralsed by the Comp8ny for partlculai purposes. The costs of raising and admink8t￿Ing such funds are charged 898inst the speCIf￿ Th& aim and u$e of each redrf¢led fund ￿ sel In the notes to Ihe finoncial statements. 2.14 Ag•ncy arrangomonts The charity ￿ as an aganl in distrikxjting 16-19 I￿r9¥ry funds from DfE. Payments recgfv8(I from DfE and $ubsgqUgnt d1￿U￿eMents to stud9nts are o￿lUded from the 8lal•menl of financi 85 the academy trust does not have ¢onlfoI overthe charitablfr applkatlon of the funds. Tho charrty can use up to 5% Qf thè allocatk)n towards its own admlnislration COBts and Ihk8 18 recognised in the slalemenl Df financial activilks. The fvnds récewed and p8id. and any bala￿&$ hdd are dlsclo8&J in nde 22. Pag813 Fonvard2Employment IA Company Llrnit•d by Guarnnleol Notas to th• Flnancial Statements For the Y￿r E￿d•d 31 July 2026 crftlcal acGounllng fj•tknate• and ar•a• olJudgm•nt E8tlmal88 ond judgments are ¢￿tInuallY evalual•d and are based on hiskn¢al 8xpe￿nce and other factors. Includkn9 8¥Fgdatiorts of future events that af8 bdleved lo bè reaeonablo under the ciycumstarKe$, crit￿#[ •ccountlng oStimataB and a¥sumpti¢ffl$". The Cemp￿Y makeu e8fjmates and assunptlonts ¢M￿rning tha future. The resLlbrvJ accounting e8timato$ and a88umptlons wll. by defrnf(KJn, seldom equal thè rekted ￿tUal mults. The estlmates and 4siumpllon$ that have a svJnifi¢8nt risk of causing a material adjustment lo tho c8rTring amounts 01 assets and liab11rt￿ within thè nèxt finonciol ytsr are dl8¢ussed bèlow. In¢omè from donallon$ •nd1oVaCt•b R••trlGtgd flx•d 886¢1 fund8 2025 Total fund• 2026 Tol funds 2024 Cgpitsl Gr•nl8 32,860 32.880 21.764 Tot* 2024 21,764 21,764 Income from charltabh aGlSvlti R•strlcted fund• 2026 Total funds 2026 Total funds 2024 Edu¢aliMal 8UPPOrt S8th6 717.626 717.628 634,398 To£al 2024 634.398 634,398 PJge 14 Forw*rf2Employmgnt IA Company Llmlted by Guarant••) to th• Flnanclal Stslements Forthe Y•ar Ended 31 July 2026 Othor Incomlng resou1￿$ Vnmstrleted funds 2025 Totsl tund9 2026 Total lund$ 2024 Other Inccming resouFCa8 4.363 Analysls Qf ￿p•ndItUY8 on charftablg actlvlllo8 summwy by fund ty R•8trlcted funds 2025 Total 202S Totol 2024 Educptional 8upport servlcas 621.2g4 621,294 520.170 Total 2024 520, ITO 520,170 An4tys1$ of gxpondltsJr• by actlvltles A¢tlvhl•• ndertaken dlreGtIy 2025 Support ¢08ts 2025 Total fund¥ 2025 Tolal funtls 2024 EducalKin81 Aupport seNiees 375.154 248.140 621,294 520,170 Total 2024 284033 237. 137 520, 170 Page15 FpFward2Employmenl {A Company Llmitod by Guaranto01 Not65 to th• Fln•nclal Slatsmethts For th• Y•ar End•d 31 July 202 AMly•l& of •xpondltur• by •ctlvStles {contlnuedl AMIy81• of dlr•ct costs Edu¢atlonal support smilc•s R8pr0s8ntod Total fvnds 2024 Total lundg 2025 2026 Stsff costs Staff devekjprnent Student development Agency w8ts 318,022 19.084 6,703 31,345 318.022 19,084 6,703 31.346 258.028 7,361 612 17.032 375,154 375,164 283,033 Total 2024 as repr&%ented 283,033 283,033 Page 16 Forward2Empltyment {A Company Llmlted by fJuaranto¢ Not68 to tha FlnanGlal Stalgm¢nts For th& Year Endgd 31 July 2025 An•lysl• of •xpendlture by acllvltl•s {¢onllnued) Analys1$ of Support ¢ost8 Ed￿￿tIonal 8UPPOrt 8•rvkes 2025 Rèpresonted Tot81 funds 2024 Totsl funds 2026 Stsff t￿1$ Stsff de¥elopm8nl Prfnting, po614ge and StalK￿ery Tglephtsne Marketing & Publlc Relotion$ Gernoral admlnlstr81ive expons8S Rent or leaso of biiklin98 Othèr premlses costs D8preeiat¢on Trav81 Sub8criptions Legal professlonal fees R6pairs and mainl&n8n¢e Bank charges Bad debt prow8ion Management Chargas Insurance 78,955 358 2.592 5.335 7.437 4.971 20,950 13,453 8,844 71955 6&029 2.892 3,850 3.001 2.340 6.401 3&674 4,603 4.703 7A37 4.971 2Q,950 13A53 iii 7,881 6,193 3,800 1179 102 20.250 60.000 2,242 7,881 6,193 3,61XI 3.IY9 102 20,250 fjo,000 2,242 344 3,422 12.266 12.275 97 15,496 60.C 8,230 246,140 246.140 237, 137 TtslBI 2024 88 reprns6nl8d 237. 137 237, 137 Staff costs have been 18an81y6&I befv￿an dir¢d and support. Indepgndgnt &xamln6rf8 r•mvneratknn 2026 2024 Fees payabl8 lo the Comp8nYs independent 8xaminer f￿ the Indep&nd8nt examin&lion ol the Conwanls annul arcounts Feos payabk* lo the Company's independent éxaminer in rospect o All other oeNic8$ not Induded above 2,280 1.716 1.320 Page17 Forwr*d2Employment {A Company Llmlt•d by Guarantoel Nots8 to thè Flnanclal 8t•tBments For th8 Year End•d 31 July 2026 10. Staff coBts 2026 24 Wage8 and salarfe8 Social costs Contrfbutlon to dO￿ne￿ conliknullcffi pension 8Gheme8 296,035 30,620 70.322 245, 114 22,753 54 190 396.977 323.t The aver¥ge numker of per8on8 employed by the Company durfng the ￿aT was as foll¢yM.' 2026 No. 2024 No. Key worker8 Support 14 15 10 No employee recgr4od romunerath)n amountkng lo more than £60,000 in ellheryear. The key management perS￿ne1 ol th• Charfty comprf69 tho tW8te88 8rKI Ihfr 8enlor man4emenl towm as listed on p8ge 1. The lotsl amount of amployee benefft8 lincludin9 empbyer Pents￿n Cc￿tributIOnS and emplc)yer natlonal i￿uranc0 conlrfbulionsl receivbd by key m8n&gemenl for th8ir 8èNlces to the Trust was £78,95412024: £85,119). Page 18 FoNMrd2Employment IA Company Llmitthl by Guafanteo) 14otaB to tha Flnanclal Statemonts For the Year End•d 31 July 20215 11. Tru*t•es' romungr¥tk•n and *xp•M•g During the year. one or mor8 Trustees has ken pasd renwneralion or has roeoived olhgr b8nefrts Ir( employTment wtth the Company. The value of Tru818e8' remuneratlon and other banefflts was as folh)w8.' 2025 2024 E A Halton Remunerallon Pension ¢￿tributionS pakl $5,838 15,967 47. IS7 12.030 During the year ènded 31 July 2025, expenwJ totaifirvJ £472 were reimbursed or paid dirédly to 1 Truslee (2024 - £NILI. Tho expenses reIn￿)ur9ed aré in rolotion lo Iwel lo a conference and purchase reckim$. 12. Tanglble Ilxod assots FlxturnB and Compth•r Ilillngw •qulpThnt Total Cost or valuatlon Al 1 August 2¢Y24 Addilions 7.423 1,105 26,944 33.307 1.s51 At 31 Juty2025 8,028 34,918 Depreclatlo Al 1 August 2024 Charse for th• year 7.661 7.866 7.969 Al 31 July 2025 1.086 16.517 16,603 N•t book value Al 31 J￿Y 2025 7,442 10073 18,316 A¢ 31 July2024 7, 125 18,283 25.408 Page 19 FOrWard2Em￿oyM*Tht IA Company Llmltgd by G￿l￿nI••I Not•¥ to th• Flnan¢lal Ststoment$ For the Y￿r Ended 31 July 2028 1$. D¢blorn 20215 2024 Du• aft•r more than one y￿r Rent depos11 11,970 11,9TO Du6 wlthkn ono y•ar Trade debt Rent depo$tt Prépayments and accrued incoma 62,198 11,970 18.775 54260 82,943 74230 14. Credltors: Amcyjnts falllng duo wlthln on¢ yoar 2025 2024 Trade credhors Oiher credltors Accrual¥ 8nd deferred income 4370 33,T11 3,648 6.733 10.103 40.7T9 2025 D¥lwf8d incomé al 1 August 2024 R8$ourcg8 d8f8rred durfn9 thè year Amount¥ Tel￿ed from pre￿￿$ pe￿0d& iJ25 D?leThed Incomg at 31 July 2026 1,92S Inci)me has been dgferred in respect of Top Up Inceme recelved rdalin9 to the next finandal year. pa￿ 20 FoTh¥ard2Employment (A Company Llmlted by GMrante•l otss to th• Finandal StatementB For thg Y￿r Endgd 31 JU￿ 2026 18. Statement offundB St4t•ment of fund8- current year Balan¢0 at I Augu•t 2024 Transfevs 8al•nce at lTrVout 31 July 2025 Income Expandltura Unr8sfrlctod funds Cenwal Funds 4,303 4.363 Ro•tri¢tgd funds DIE revanue grants oth9r govemment revenue granlB Local authority- l¢)p 308,145 439,825 (334.849} 413.121 173,646 104.1SS iin.8461 1104,1551 308.145 717,626 1612.6601 413,121 Rests1¢t￿ fixed as#•t fvnds Assets hdd for depreciallon Capltal grants 25A08 18.811 {8,6441 I￿51 11,661} 18.316 50.120 31060 4219 32,880 18,644) 68,435 Total R￿trICtsd fund• 351364 750886 {621.2941 481.556 Total of fu￿1$ 351364 764,149 (621,2941 486.919 Re$trid8d funds are applled ¥pecificd￿ in accordance ￿th th8 rules of gran* and support the obJ8CtIv8s delNered by the Charty. Re8tricled fiThY asset tund8 are appliod to Ihg mginlonancg and inprovemert of all tho Ch8Ws fixed a$3èts. Page21 FoMwd2Employmont {A Conwny Llmlt•d by Quarants•l Notos lo thg Flnan¢lal Ststem•nts For th& Y•ar End￿ 31 Juty 2026 15. Statement of funds (contInU￿> Statement vf funds. Prlor yoar 88lanGe 91 l August 2023 Transfars 881anLXt al inloul 31 July 2024 Incon￿ £¥pendlture RestrlGtsd funds DIE rwenue grants Other govemmenl revenuo gran1¥ Lc¢fjl authorfty- lop up 189,814 369,244 {25Q913) 30&145 181340 82,814 (182,340) (82,814) 189.814 634,398 (516.067J 308. 145 R•strknt•d flx•d as8•t funds A888tB hekl for depreciation Capitol grants 7.015 19,543 (4.103) 22.496 (22.496) 25,408 18,811 21,7 26,658 21,764 (4, 103) 44,219 Total R•*trlcted funds 216,372 656. 162 (520. 170) 352,364 P•Je 22 Fonvird2Employment IA Company Umlt•d by GuaranteDI Notes to Financlal Statomonts For the Y•ar Ended 31 July 2026 16. Summary olfund8 Summary offund$- currènt yo•r 8#lanc• At 1 August 2024 Tr•rbsf•rs B•lan¢e at In10￿ 31 July 2025 Incomi Eyponditur• General fun(ts Restricted funds Re8lricled flxed a5891 f￿dI 4383 413,121 86A36 308,146 44219 717,626 32,860 1612,8501 18,644} 3S2A64 754.849 1621,294) 485,919 Summttry of fvnds- prlor year BalanGe al 1 August 2Q23 Transfers Bal8neè al in/wl 31 Jthy 2024 Incom8 Expendftur9 Reslrictsd funds Reslrided fixed assèt furnds 189,814 26,558 634.398 21.764 f516,067) (4, 103) 308, 145 44,219 216.372 65S, 162 {520,170J 352,364 Page 23 Forward2Employm•nt IA Company Lknlted by Guar•nts•l Not•s to tho Flnanclal Statfrments For th• Y•ar Ended 31 July 2026 17. Analy¥l• vf n•t asset• bètw••Th fund• Analysls of n•t b•tw••Tr lunds- Current y•ar R?strlctod Unrestrl¢t•d R•strf¢t•d fix•d a88¢t funds fund$ fund¥ 2025 2028 2025 Total fund 2026 Tanglblo fixed a6sets Current 0888ts Creditors due vAthln ono y￿r 18,315 50,120 18216 477.707 110,1031 4,363 423,224 (10.1031 Totsl 413.121 68,435 486,919 Analysls of Tret assets b6tWo•n funds- prlor yoar R8slrid•d Res&￿[&￿ lixed asset funds funds 2024 2024 Total funds 2024 Tanglblo f￿ed assets D6bltsrs due after rnre than t)nè >wr current a$gèts Cr￿￿¢￿S (lug within ono year 2&408 25.408 11.970 355.165 (40.179J 11.970 336.354 (4a 1791 7&811 Totsl Joa 145 44.219 352.364 18, R•¢onclllallon of n•t movemont In fundg to n•t Cash flow from operntlng actlvlU88 2025 2024 Net income for the year (as pgr Slatèmenl of Flnanc491 Acliwli•81 133,555 135,992 Adlu8im•nts for. Depreci￿ron char DBcro0$&1{in¢reaso) in dèbtor8 Increas￿(decreaSel in ¢reLthtots 4.103 33.327 35.242 17.713 {30,076 Ngt ¢••h provld•d by oporallng aGUvltl•N 104,410 294664 Page 24 Forward2Employmènt IA Company Llmltgd by Guafartwl Not•8 to th& Flnancial Stat•monts For th? Year Ended 31 July 2025 19. Anaty8lJ of cash and ￿$h equlvak•nts 2025 24 Cash in hand 394764 291.905 Totil c••h and ¢o$h •qulvaJent¥ 394.764 291.905 Analy•l8 of Gh•ng•8 In net debt At l August 2024 Cash flow* At 31 July 2025 C05h at l>ank and in hand 291,905 102,851 394,764 291.905 102.BVJ 394,764 21. Op•ratln9 ￿a9& commitments Al 31 July 2025 the Company had commitments lo make future minimum Lgase Fayments uTrder non- cancellable t¥grating leasès as folbws.. 202$ 2024 Not laler than 1 year L¥ler than 1 year and not blerthan 5 years 21A76 54336 22.239 7T.973 76,811 100.212 Thé ft)Ik)wing Igase Pa￿￿8n￿ hav8 béen récognised a8 an expen86 in the Statement of Fln8nci81 Athitie5'. 2026 2024 Operating le8s8 renlak 21A76 19,327 Page 25 Forwaid2Employm•nt (A Company Llmlted by Gu•ranlo0) Not•8 to thb Flnanclal Ststomonts F*x tho Year End¢d 31 July 2020 22. Relat￿ paty trnn•actlon4 DuribVJ tho year, tho ¢harfty pald £396.97712024.. £323,057) in relatlon lo staff w8ge$ ond £60,00012024: £fjO.QOOl in roh1￿n to management charg85 to Fortis Trust whl¢h Is an ac#d8my Iwst. The charfty'5 trus18è E A Haknn i8 also thg vice principal of Fortis Tyusl. A$ of 31 July 2025, £Nil12024: £26,006) wa8 oulstandlw. Agoncy arrangomgnts The Charity di8lrtiutes 16-19 buTrary fvnds lo slud8nl$ 88 an agent for DE In thg aG¢ountlng pertod nding 31 July 2025 the chsrily received £4,996 and di8bursed £8,644. There a balance of £NI Induded In other ¢r8ditors r81olin9 to undistr5tHJled fund8 Ihat is repayable to tME. Comp8rotThia lor the accountirtg period ￿dIng 31 Juw 2024 are £4,088 receNed. £440 dhbur88d and £3,648 includ8d In other credit￿. P8g8 26