2025-08-31-accounts - Greek Community School Of Newcastle

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GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

REPORT AND FINANCIAL STATEMENTS For the period ended 31 August 2025

Charity Number 1193711

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

ANNUAL REPORT AND FINANCIAL STATEMENTS For the period ended 31 August 2025

Contents	Page
Trustees annual report	1 to 6
Independent examiner's report	7
Statement of Receipts and Payments	8
Statement of Assets and Liabilities	9
Notes to the financial statements	10 to 14

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the period from 6 April 2024 to 31 August 2025.

The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and 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 October 2019)

Change of Accounting Period and Financial Review

During the period, the Trustees approved a change to the school’s accounting reference date from 5th April to 31st August. This decision was made to align the financial reporting cycle directly with the academic year.

Previously, reporting on an April cycle required a single academic year to be split across two financial periods, creating administrative complexity. Aligning the financial year-end with August 31st ensures that income, educational grants, and operational expenditures match the true operational cycle of the school. The Trustees believe this change significantly enhances financial transparency, allows for more accurate budgetary tracking, and enables more effective strategic planning of community resources.

As a result of this transition, these financial statements have been prepared for a one-off extended period of 16 months, from 6th April 2024 to 31st August 2025, and are therefore not directly comparable to the previous 12month period.

1. Objectives and Activities

Aims of the Charity

The objects of the CIO are to advance education for the public benefit in the Greek language, Greek and Cypriot culture, history, heritage and tradition in particular, but not exclusively by:

operating, supporting, expanding and developing a Greek school in order to advance the education, not only of children of Greek origin but of every child in need of a dedicated provision that facilitates their learning of the Greek language and culture
supporting and advancing the education of adults of Greek and non-Greek origin in the Greek language
offering the opportunity to students of all ages to obtain official qualifications in modern Greek language
undertaking other activities to enhance the educational and cultural outcomes of the school’s students

2. Public Benefit Statement

The School operates under a Declaration of Trust dated 12 August 1909 and a scheme which was sealed by the Charity Commissioners for England and Wales on 05 March 2021 which included the regulations for appointment of trustees.

The school operates as a Children’s Saturday (only) Greek Language School, providing 3h per class (Reception to A levels) for Children 4-17 years old for 37 weeks an academic year.

In addition to the children's classes, the school also offers adult-only Greek language classes. These are held in-person on Wednesdays and online on Mondays (ad-hoc), catering to adult learners of varying levels.

3. Policy on Grant Making

N/A

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

4. Policy on Social Investment

N/A

5. Contribution by Volunteers

See 13. Structure, governance and management

6. Achievements and Performance

Academic

For the academic year 2024-2025, our Year 2 GCSE class consisted of five students who sat for their exams at the end of the school year. One was awarded 9, outstanding, two got 8, and the rest reached their goals. Additionally, two students followed an intensive curriculum with the aim of sitting for their exams in two years from now. From the online GCSE class that consists of 6 students, five of them also sat for the GCSE exam.

For the school year 2024-2025, our A-Level 2 class was attended by one student.

Other Activities

Parents may also be invited to make contributions for any extra activities taking place inside or outside of school hours. These activities could include but may not be limited to coffee mornings, theatrical performances, music and dance activities.

The school reserves the right to cancel activities for which insufficient funding to cover costs is received from contributions.

For the academic year 2024-2025 Pupils took part in theatre/music Sketches with Greek themed topics. More specifically Independences’ Day (28th of October 1940, and 25th of March 1821) Celebrations, Victory in Europe Celebrations, Christmas Festivities and End of School celebrations. We also organised a fundraising Christmas party with live music performances from the students, and an educational trip to Belsay Hall.

7. Fundraising

Pupil numbers and fees

Our educational activities are carried out through our rented School facilities. The number of Students were 45 children and 10 adults.

Day to day Financial School Obligations

The Greek Community School at Newcastle depends on contributions and charitable donations in order to fulfil financial obligations and commitments of the School towards third parties such as facilities hire, teacher cost, training and any other costs or expenses necessary to allow the day to day running of the school.

Contributions

Parents will be expected to pay school tuition contributions promptly at the beginning of each term to allow for the smooth running of the school. These contributions will be agreed upon at the beginning of each term and parents must pay fees for each term that their child begins.

From April 2024 till December 2024

Families with 1 Child received the full Contribution. Families with 2 children received a 50 % reduction for the second child and families with 3 children received a 50 % reduction for the 2[nd] child and the 3[rd] child would enter for free. Adults had a flat fee of £10/hour (£280) per term regardless of how many they were in their party. Contributions for adults were raised from September 2024 to £12/hour (£336) per term.

From January 2025 till August 2025

Families with 1 Child received the full Contribution. Families with 2 children received a 30 % reduction for the second child and families with 3 children received an additional 50 % reduction for the 3[rd] child.

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25

The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25	The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25	The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25	The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25	The table below shows the Contribution from Families/Adults per Term in Financial Year 2024-25
Families/Adults Contribution per Term in Financial Year 2024-25
Child / Adults	Contribution 3rd Term Apr24-July 24	Contribution 1st Term Sep24-Dec24	Contribution 2nd Term Jan25-Mar25	Contribution 3rd Term Apr25-Aug25
Families with 1 Child	£ 250.00	£250.00	£194.00	£209.00
Families with 2 Children	£350.00	£350.00	£ 330.00	£ 355.00
Families with 3 Children	£350.00	£350.00	£ 428.00	£ 459.00
Adult 1	£280.00	£336.00	£336.00	£ 336.00

Note: Term time is provided as per Academic years (not to be confused with a financial year) Term 3 (April 2024 - July 2024) derives from Academic year 2023-24 and the following terms 1,2 & 3 derive from Academic year 2024-25. The terms are selected as they lay within the financial year dated 6 April 202431 August 2025 that is reported with this document.

Contributions adjustments

The Board will adjust proposed contributions throughout the year for future terms in order to maintain a cashflow necessary to meet each term’s obligations, mainly rent, teachers’ cost and essential bills including and not limited to accounting fees, insurance, website maintenance and other costs. In the event that major adjustments must be made, or cost cutting measures are proposed a Parent’s Assembly must be called where a budget review will be necessary and justification for proposed adjustments given.

Annual Review

As costs may increase from year to year, this policy will be reviewed annually. This policy will be monitored and reviewed regularly by the Greek School Community Board.

ACCESS POLICY (Financial difficulties)

If any Parents or Adults find themselves in financial difficulty and are unable to fulfil their financial obligations must speak to the Board immediately. As a charitable organisation, the school and the Board will be obligated to assist in every way possible. Evidence however may be requested in order to assess the needs of the requester (i.e. redundancy letter, benefits etc).

8. Investments

N/A

9. Financial review

Review of the period from 6 April 2024 to 31 August 2025

The results for the period and the charity's financial position at the end of this period are shown in the attached financial statements.

During the period the Charity had income of £44,095 (2024: £27,265) and expenditure of £47,495 (2024: £30,617). There was an operating deficit of £3,400 (2024 deficit: £3,352)

As per the Statement of Assets and Liabilities, on 31 August 2025 the Charity had unrestricted funds of £241 (5 April 2024: £3,641).

Reserves policy/Going concern

The Trustees consider the level of reserves, £241 prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

10. Risk Management

SAFEGUARDING POLICY

The governors of the Greek Community School of Newcastle with the Cypriot and Greek Educational Missions in the United Kingdom and EFEPE, an umbrella organisation of Greek supplementary community schools in the UK, recognise their responsibility to safeguard and promote the welfare of children within the legal framework of the Children Acts 1989 and 2004, and the Care Act 2014. We are committed to protecting all individuals who use our services, ensuring their safety, well-being, and right to live free from harm or abuse.

At the Greek School of Newcastle, we believe that safeguarding is everyone’s responsibility. We are committed to safeguarding and promoting the welfare of both children and adults at risk.

For children, this means:

Protecting children from maltreatment.
Preventing the impairment of children’s health or development.
Ensuring that children grow up in circumstances consistent with the provision of safe and effective care.
Taking action to enable all children to have the best outcomes.
For adults, this means:
Protecting adults at risk from abuse, neglect, and exploitation.
Promoting the well-being and autonomy of adults, ensuring they are supported to make informed decisions wherever possible.
Creating a safe environment where adults feel respected and valued.
Taking prompt and effective action when there are concerns about the safety or well-being of an adult.

11. Plans for future periods

The school is planning to continue to offer Ellinomatheia B1/B2 certification preparation classes to provide students with an internationally recognised qualification in the Greek language. This initiative aims to enhance the school's academic offerings and increase student retention, as parents and learners will see greater longterm value in attending classes at the school.

12. Reference and administrative details of the charity, its trustees and advisors

12. Reference and administrative d	etails of the charity, its trustees and advisors	etails of the charity, its trustees and advisors
Registered charity name	Greek Community School of Newcastle CIO
Charity number	1193711
Registered office	Collingwood Buildings
	38 Collingwood Street
	Newcastle Upon Tyne
	NE1 1JF
	UK
Trustees	Kassi Psifogeorgou (resigned 9 July 2025)
	Kyriakos	Kyamidis (resigned 9 July 2025)
	Katerina	Skoufa (resigned 9 July 2025)
	Dimitrios	Farmakis (resigned 9 July 2025)
	Michael Tomaras
	Sofia Konstantinidi (appointed 9 July 2025)
	Maria Panteli (appointed 9 July 2025)
	Damianos Thanopoulos (appointed 9 July 2025)
Bankers	Lloyds Bank
Independent Examiner	Lilian Hetherington FCA
	Connected Voice Business Services
	One Strawberry Lane
	Newcastle upon Tyne NE1 4BX

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

13. Structure, governance and management

GOVERNING POLICY

The Greek Community School of Newcastle is governed by the Greek Community School Board members who act as Trustees of the Charity. The Greek Community School Board comprises three to five (3-5) members who are elected by the Parents General Assembly annually during a specially convened Parents General Assembly (see article 5).

Elections are held at the end of the academic year. Only parents of children enrolled in the school during both the finishing and following academic year are eligible to be elected board members. Parents of children that are not continuing next year or ones that have not started yet are not eligible. An exception applies if there are not enough candidates to fulfil the minimum of 3 board members.

Only parents of children enrolled in the school during the finishing academic year can vote for the election of the board.

The members of the School Board act in a voluntary capacity and shall not profit from their position either through monetary or through non-monetary means. Members of the Board may be reimbursed for certain expenses. Details that explain what can be reimbursed can be found in the Charging Policy.

Greek Community School Board Members elect among themselves their Office bearers, during their first meeting. In a 5-Member board, office bearers are the Chair, the Vice-Chair, the Secretary, the Vice-Secretary, the Treasurer and the Vice-Treasurer. In a 3-Member board the office bearers will be the Chair, the Secretary and the Treasurer.

The elected Chair represents the Greek Community School Board:

A) in the General Parents Assembly and in the Greek Community Council and attends, after invitation, the meetings of the latter whenever needed.

B) in meetings with the Hellenic Education Office and the Cyprus Educational Mission along with another member of the Greek Community School Board, if they so wish.

All decisions by the board for the school operation will be taken with a >50% majority consensus among the board members

The number of Members in the Greek Community School Board may be amended by the Parents General Assembly. The board member number may never go below three. The voting percentage should always ensure fairness of decision making and no concentration of authority.

The Greek Community School Board is under the direction of and accountable to the Parents General Assembly.

The Greek Community School Board is responsible for the following:

The general progress and smooth operation of the School
The maintenance, communication and implementation of the School Policies (see Article 14) by Parents, Pupils and the Greek Community School Board itself
The arrangement of appropriate fund-raising events for maintaining the financial viability of the School
• Submitting to the Parents General Assembly, at the start of each academic year, a proposal for setting the level of proposed donations and arranging the payment of these donations
Hiring, appointing and dismissing Teachers as required
Submitting to the Parents General Assembly, at the start of each academic year, a proposal for adjusting the cost of teaching staff and arranging their prompt payment
Appointing designated volunteers, among parents and other Greek Community members, for executing tasks and organising events, should that be deemed necessary
Providing the necessary support to the Head Teacher and the Teachers for the normal execution of their duties
Agreeing at the start of each academic year, the Greek Community School Terms timetable in collaboration with the Head Teacher and the Teachers of the Greek Community School Terms timetable

Greek Community School of Newcastle CIO registered number 1193711

TRUSTEES ANNUAL REPORT

For the period ended 31 August 2025

Working closely with the Teachers in organising Greek National and Religious Celebration events and the opening and closing ceremonies
Receiving from the Head Teacher his/her annual report on academic issues
Submitting proposals to the Parents General Assembly with regards to the number of teaching staff necessary for the operation of the Greek Community School
Submitting for approval the name(s) of children at the regular board meetings who may be exempt from the payment of contributions.
Receiving all incoming mail and corresponding with the parents of enrolled children

14. Related parties

Greek Ministry of Education
Cypriot Ministry of Education
Greek Community Newcastle

The School belongs to and is managed by the members of the local Greek Community of Newcastle upon Tyne and surrounding areas.

The school is recognized by both the Hellenic Education Office and the Cyprus Educational Mission, both based in London, UK, working for their Ministries of Education of Greece and Cyprus respectively, and following their directives and regulations. Members of the Greek Community of Newcastle upon Tyne also include those from other nationalities who share common bonds and ties with Greek Community members.

15. Statement of Trustee Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity SORP 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 incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and 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.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 10/06/2026 and signed on their behalf by:

Sofia Konstantinidi Chair

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the period ended 31 August 2025

I report on the financial statements of Greek Community School of Newcastle CIO for the period ended 31 August 2025, which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lilian Hetherington FCA Fellow of the Institute of Chartered Accountants in England and Wales Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 17.10.2026

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

STATEMENT OF RECEIPTS AND PAYMENT

For the period ended 31 August 2025

5 Payments on: 6 *Cash carried forward* Reconciliation of funds Notes *Total receipts* Contributions Receipts from: Operation of the charity *Total payments* Charitable activities Net of receipts/payments Cash funds brought forward	Unrestricted Funds £ 44,095 44,095 47,495 47,495 ( 3,400 ) 3,641 241	Total 2025 £ 44,095 44,095 47,495 47,495 ( 3,400 ) 3,641 241	Total 2024 £
			27,265
			27,265
			30,617
			30,617
			( 3,352 ) 6,993
			3,641

The Receipts and Payments Statement includes all gains and losses recognised in the year. All receipts and payments derive from continuing activities

The notes on pages 10 to 14 form an integral part of these financial statements.

Charity Number 1193711

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

STATEMENT OF ASSETS AND LIABILITIES

As at 31 August 2025

Cash funds Cash at bank and in hand 9 Liabilities:amounts falling due within one year 10 Notes	Unrestricted Funds £ 241	Total Total 2025 2024 £ £ 241 3,641 460 438

The notes on pages 10 to 14 form an integral part of these financial statements. These

financial statements were approved by the Board on: 16.06.2026

and are signed on its behalf by: S Konstantinidi Chair

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 31 August 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.

The accounts have been prepared in accordance with 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.

Greek Community School of Newcastle CIO meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £241. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Receipts

3.1 Recognition of receipts

Receipts are recognised when the charity has received the resources, any performance conditions attached to the item(s) of receipt have been met.

3.2 Offsetting

There has been no offsetting of receipts and payments, unless required or permitted by SORP.

3.3 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.4 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

4 Expenditure and liabilities

4.1 Payment recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 31 August 2025

4.2 Charitable activities

Payments on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the payment was incurred.

4.5 Liabilities

The charity has liabilities which are measured at settlement amounts less any trade discounts.

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 31 August 2025

Analysis of receipts

5 Contributions Contribution May Contribution June Contribution July Contribution August Contribution May Contribution June Contribution July Contribution August Contribution September Contribution October Contribution April (from 6 April) Contribution November Contribution December Contribution January 2025 Contribution February Contribution March Contribution April	Unrestricted Funds £ 910 750 4,970 1,530 150 2,468 5,322 3,934 2,445 5,380 2,534 1,764 3,512 2,321 1,718 3,878 509 44,095	Total 2025 £ 910 750 4,970 1,530 150 2,468 5,322 3,934 2,445 5,380 2,534 1,764 3,512 2,321 1,718 3,878 509 44,095	Total 2024 £
			80 4,180 1,550 1,150 330 700 6,380 2,270 1,720 1,050 5,560 2,245 50 - - - -
			27,265

Receipts were £44,095 (2024: £27,265) of which £44,095 was unrestricted or designated (2024: £27,265) and £0 was restricted (2024: £0)

Analysis of payments on charitable activities

6	*Charitable activities* Direct costs Support costs Tuition fees Classroom rental Independent examination fee Supplies Insurance	Unrestricted Funds £ 25,546 21,128 383 438 47,495	Total 2025 £ 25,546 21,128 383 - 438 47,495	Total 2024 £
				18,386 11,310 361 122 438
				30,617

Payments on charitable activities were £47,495 (2024: £30,617) of which £47,495 was unrestricted or designated (2024: £30,617 ) and £0 was restricted (2024: £0)

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 31 August 2025

7 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

8 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

9 Cash at bank and in hand

Bank current account 10 Independent examination fee Liabilities (payable within 1 year)	2025 £ 241 241 2025 £ 460 460	2024 £
		3,641
		3,641
		2024 £
		438
		438

11 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

GREEK COMMUNITY SCHOOL OF NEWCASTLE CIO

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 31 August 2025

12 Analysis of charitable funds

Analysis of movements in unrestricted funds For the period ended 31 August 2025

Unrestricted funds General unrestricted fund *Totals*	Fund balances brought forward £ 3,641 3,641	Incoming resources £ 44,095 44,095	Resources expended £ ( 47,495 ) ( 47,495 )	Fund balances carried Transfers forward £ £ - 241 - 241

12 Analysis of charitable funds continued)

Analysis of movements in unrestricted funds For the year ended 5 April 2024

Unrestricted funds General unrestricted fund *Totals*	Fund balances brought forward £ 6,993 6,993	Incoming resources £ 27,265 27,265	Resources expended £ ( 30,617 ) ( 30,617 )	Fund balances carried Transfers forward £ £ - 3,641 - 3,641

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

13 Capital commitments

As at 31 August 2025, the charity had no capital commitments (2024 -£nil)