REGISTERED CHARITY NUMBER: 1192341
REPORT OF THE TRUSTEES AND
ABRIDGED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
FOR
WARNBOROUGH FOUNDATION CIO
18 Lower Bridge Street Canterbury Kent CT1 2LG
WARNBOROUGH FOUNDATION CIO
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025
Page Report of the Trustees 1 Statement of Financial Activities 2 Balance Sheet 3 Notes to the Financial Statements 4 to 7
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 June 2025
REPORT OF THE TRUSTEES for the year ended 30[th] June 2025
________________
The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1192341
Principal address
Warnborough College 18 Lower Bridge Street Canterbury Kent CT1 2LG
Trustees
Dr P Hatton, Trustee Dr Julian Ng, Trustee P Evans Trustee, Trustee Dr B Tempest-Mogg, Chair
Approved by order of the board of trustees on 22 July 2025 and signed on its behalf by:
Dr Brenden Tempest-Mogg - Chairman
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STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 June 2025
| Year Ended | Year Ended | ||
|---|---|---|---|
| 30.6.25 | 30.6.24 | ||
| Unrestricted | Unrestricted | ||
| Funds | Funds | ||
| Note | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 18,086 | 26,910 | |
| EXPENDITURE ON | |||
| Raising Funds | 2 | - | - |
| Charitable activities | |||
| Supporting Education | - | 6,784 | |
| Other | 15,827 | 20,051 | |
| Total | 15,827 | 26,834 | |
| NET INCOME | 2,259 | 76 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 4,565 | 76 | |
| TOTAL FUNDS CARRIED FORWARD | 6,824 | 4,565 |
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WARNBOROUGH FOUNDATION CIO
BALANCE SHEET
30June 2025
| 2025 |
2024 | ||
|---|---|---|---|
| Notes |
Total Funds |
Total Funds | |
| £ |
£ | ||
| FIXED ASSETS | |||
| Tangible Assets | 5 | 4,575 | 718 |
| CURRENT ASSETS | |||
| Debtors | 6 | 10,638 | 7,224 |
| Deposits and Cash | 710 | 1,474 | |
| Cash at Bank | - |
457 | |
| 11,348 | 9,156 | ||
| CREDITORS | |||
| Amounts falling due within one year | 7 | (9,098) | (5,308) |
| NET CURRENT ASSETS | 2,250 | 3,848 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 6,825 | 4,566 | |
| NET ASSETS | 6,825 | 4,566 | |
| FUNDS | 8 | ||
| Unrestricted Funds | 6,825 | 4,566 | |
| TOTAL FUNDS | 6,825 | 4,566 |
The financial statements were approved by the Board of Trustees and authorized for issue on 22 November 2024 and were signed on its behalf by:
B Tempest-Mogg- Trustee
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The notes form part of these financial statements
WARNBOROUGH FOUNDATION CIO
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognized in the Statement of Financial Activities once the charity has an entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual 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.
Grants offered subject to conditions which have not been met at the year- end date are noted as a commitment but not accrued as an expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost
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 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
WARNBOROUGH FOUNDATION CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2025
2. RAISING FUNDS
| Raising donations and legacies | ||
|---|---|---|
| Year Ended | Year Ended | |
| 30.6.25 | 30.6.24 | |
| £ | £ | |
| Support costs |
13,807 | 13,090 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the period ended 30 June 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2024 nor for the period ended 30 June 2025.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|
| Unrestricted | |
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 18,086 |
| EXPENDITURE ON | |
| Charitable activities | |
| Supporting Education | - |
| Other | 13,807 |
| 2,259 |
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continued...
WARNBOROUGH FOUNDATION CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2025
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | ||
|---|---|---|---|
| Vehicle/ | |||
| Computer | |||
| equipment | |||
| £ | |||
| COST | |||
| At 1 July 2024 | 1,496 | ||
| Additions | 5,000 | ||
| At 30 June 2025 | 6,496 | ||
| DEPRECIATION | |||
| At 1 July 2024 | 778 | ||
| Charge for year | 1,144 | ||
| At 30 June 2025 | 1,922 | ||
| NET BOOK VALUE | |||
| At 30 June 2024 | 718 | ||
| At 30 June 2025 | 4,575 | ||
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments | 2,618 | 7,224 | |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade Creditors | 4,120 | 2,618 | |
| Other Creditors | 4,978 | 2,609 | |
| 9,098 | 5,308 |
8. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| At | movement | At | |
| 30.6.24 | in funds | 30.6.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 76 | 6,748 | 6,824 |
| TOTAL FUNDS | 76 | 6,748 | 6,824 |
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continued...
WARNBOROUGH FOUNDATION CIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 June 2025
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund as at 30thJune 2025 | 18,086 | (15,827) | 2,259 |
| TOTAL FUNDS | 18,086 | (15,827) | 2,259 |
| Comparatives for movement in funds |
| Net | ||
|---|---|---|
| movement | At | |
| in funds | 30.06.24 | |
| £ | £ | |
| Unrestricted funds | ||
| General fund | 76 | 76 |
| TOTAL FUNDS | 76 | 76 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds at 30th June 2024 | |||
| General fund | 26,910 | (26,834) | 76 |
| TOTAL FUNDS | 26,910 | (26,834) | 76 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
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