2025-08-31-accounts

Registered Charity Number: 1195650

MORE EDUCATION

TRUSTEE’S REPORT

AND

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

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Table of Contents

Charity Reference and Administrative Details ................................................................................. 3 Trustees’ Report for the period ended 31 August 2025 ................................................................... 4 Independent Examiner’s Report to the trustees ............................................................................. 17 Statement of Financial Activities ...................................................................................................... 18 Statement of Financial Position ........................................................................................................ 19 Notes to the Financial Statements ................................................................................................... 20

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More Education

Trustees’ Report for the year ended 31 August 2025

Charity Reference and Administrative Details

Trustees	Charlie Portlock	Charlie Portlock	Appointed 14thJune 2023
	Rebecca Belbin		Appointed 6thMarch 2020
	Carly Considine		Appointed 9thMarch 2022
	Amy Hyde		Appointed 6thJune 2024
	Rebecca Hall-Franke		Appointed 14thJune 2023
	Lee Iveson		Appointed 6thJune 2024
	Sarah Mackaness		Appointed 6thJune 2024
Charity Secretary	Rebecca Belbin
Charity Treasurer	Amy Hyde (Interim)
Charity Chairperson	Charlie Portlock
Registered Charity No.	1195650
Principal Office	83 High Street
	Andover
	Hampshire
	SP10 1LR
Independent Examiner	Severn Accounting
	Shaw Mews
	1 Shaw Street
	Worcester
	WR1	3QQ
Bank	CAF	Bank
	25 Kings Hill Avenue
	Kings Hill
	West Malling
	Kent
	ME19 4JQ

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Trustees’ Report for the period ended 31 August 2025

The Trustees present their report and the independently examined accounts for the period ended 31 August 2025.

Objectives

The charity exists to meet the following objectives:

1. To advance the education of children and young people aged between 5 and 16, in particular those who are neurodivergent, but also physically disabled children, through the provision of a special school or schools.

2. To relieve the needs of neurodivergent individuals, their families and carers, in such ways as the trustees may from time to time decide.

Vision

We continue to aim for an inclusive society where neurodivergent young people, adults and their families are able to live safe, sustainable and independent lives. We will achieve this through offering training, education, outreach and community opportunities.

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Koala's three goals for the autistic and neurodivergent community: Auth•ntl¢ •n sus¢aln•bl• Connutlon5 ImprDv•d Physlc41 and Mental Health Communlty Enabllng •nd Sell- •dvocary Koala Confident to iwe We will achieve this by: den￿nd.Ire• •• P••r Support EDgJgement 1.1 Support wlth and Tralnlng Social. Health Pro8ramm•s and Wèllb•ln8 Ser4lces those wlth iw¢ 5of28

Purpose

To support and advocate for all neurodivergent people across Hampshire and the Isle of Wight by providing safe spaces (whether in person or online) and educational opportunities. Also, to raise awareness and promote acceptance as a trusted, authentic, and professional neurodivergent-led charity.

We continue to provide support to neurodivergent families and adults through peer support groups via the Koala Hub (a community hub for our beneficiary groups). Peer support groups range from toddler groups to teen groups to adult groups (both online and in person).

Additionally, our outreach provision has begun to thrive, with a second cohort of selfadvocacy participants during this period.

Our education provision has grown exponentially since the last report. This alternative provision provides part-time education to young people who cannot access a traditional education setting. This is achieved through 1:1 tutoring and our distance learning boxes.

More Education trades under the name ‘Koala’. However, for this report the charity’s legal entity ‘More Education’ will be used throughout.

Structure, Governance and Management

More Education continues to support autistic and otherwise neurodivergent young people and adults across Hampshire. This financial year has seen the education provision develop nationally and the community provision support young people and adults from Hampshire, Wiltshire and Berkshire.

All Trustees of More Education are volunteers and recruited following an open application process. Trustees hold office until the conclusion of the meeting of trustees in the calendar year of the third anniversary of their appointment. They may be re-appointed at that meeting of trustees.

The charity is guided by its constitutional document.

The trustees continue to maintain a broad range of experience across the board, as well as the inclusion of autistic individuals.

The trustees maintain a formal risk review process whereby risks to the charity’s activities are captured, assessed, assigned an owner, and action is taken towards mitigating these risks. This ‘Risk Register’ is reviewed at each meeting of the Board, and a full internal risk assessment is incorporated into the annual planning process. At all times, the trustees give due regard to the Charity Commission guidance CC26, ‘Charities and risk management’.

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The More Education Board of Trustees meets quarterly; in the reporting period the Board met four times. Every meeting of the Board considers reports on the operation of More Education’s services and fundraising activities, management accounts, safeguarding, risks to ongoing service delivery, and specific items for decision. Between the quarterly meetings, the operational team and trustees met regularly.

Operational management, including the management of fundraising, employment and volunteers, is managed by Tori Rist, CEO. Trustees always retain oversight and make decisions that affect the delivery of the charity’s objectives.

Without the support of our operational volunteer team, we would not be able to continue our peer support work. Our dedicated and reliable team of eight people (mostly neurodivergent themselves) continues to support our community work, and among them are teen volunteers. Volunteer hours have risen exponentially since the charity opened, from 336 hours in our first year of operations to 2,500 hours during this period.

Safeguarding and health and safety remain a fundamental focus within the charity, even more so as we move towards developing our first exclusive-use community and education site.

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Operational Overview

More Education now trades exclusively as Koala. Offering support for community, education and outreach, these provisions all sit within the Koala brand. This ensures there is less confusion about the different elements of support the charity offers. The logo for the charity is as follows:

The peer support groups (also referred to as ‘community sessions’) facilitate a safe space for neurodivergent individuals to meet. There are a number of activities available at the sessions including art, crafts and video gaming. Whilst the peer support groups continue to grow and develop, the demand for support remains high. More adults in crisis are accessing our services, and we hope to expand the recent mentorship project to provide more support groups and 1:1 opportunities, particularly for adults.

This period saw 4,308 peer support spaces offered to the community over the course of the year. These spaces saw a 54% uptake, which equates to 1% less than the previous period. Whilst there was a small decline in uptake on spaces, it was communicated that the additional move (before the move to the High Street) resulted in some community members waiting until the final move was completed before rejoining groups.

Most notable was the move to our own community space at 83 High Street, Andover, Hampshire. This has allowed us to provide a safe and consistent space for our community.

The opening of the Koala community space, in January 2025, was a highly anticipated event with hundreds from the local community visiting, as well as a visit from Pudsey Bear. The opportunity for the charity to provide a consistent space for the local neurodivergent

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community has been a pivotal moment in the charity’s growth, and the trustees are extremely grateful for the hard work of the staff team that went into creating this space.

The trustees would also like to thank Purple Oak for offering us a safe place for our community while the fit-out of 83 High Street was underway.

The trustees would particularly like to thank the following organisations for either funding or sponsoring the fit-out of 83 High Street. Without the support of these organisations, the project would have been significantly more difficult to complete:

• Test Valley Borough Council

• Andover Lifts

• Matthew’s Flooring

• Flexinet

• Impression Graphics

• Andover Town Council

• Hampshire County Council (via Councillor Phil North)

• Girdler’s Trust

• S-Craft Plantation Shutters

The co-produced self-advocacy project (in partnership with Hampshire and IOW NHS ICB) continued for a further year, leading to eleven additional adults receiving self-advocacy training. ‘Navigating healthy relationships’ has proven a welcome addition to this training, given the vulnerability of the adults we support. This additional module supports adults to navigate relationships and friendships, ensuring that they are able to understand when a situation may not be emotionally safe.

Koala’s education provision continued to grow during this period. At the end of the previous period, our education provision supported twenty-three young people and expanded into North Yorkshire and Surrey through distance learning. The number of young people supported in this period was thirty-four.

The education team also launched the ‘hybrid’ provision. Hybrid allows young people to access education in person, alongside a small group of peers, offering a gentle re-integration back into a learning environment. Utilising the new Koala community space, for education, has allowed young people to access a safe space and begin re-engaging with group learning – often a very difficult step to take once out of full-time school provision for a sustained period. This period saw Koala support four young people through this provision, aged 6 to 11.

Koala was involved in several community events during this period, including Andover Pride, opening the hub as a safe space during the Andover Carnival, and AFest for young people.

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The focus remains on sustaining community support, continuing to develop Koala’s alternative education provision, and working towards the opening of the full-time school.

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Financial Review

This financial year has seen growth in the staff team and continued growth in the education provision. Whilst the education provision remains self-sustaining, accessing grants to support the community element of the charity has been extremely difficult.

Despite funding difficulties, experienced across the third sector, Children in Need continued to fund half of our young person peer support groups, with the National Lottery supporting the additional young person groups for the coming year. Without this support, and the support of a private donor, we would not have been able to sustain the community element of the charity. NHS Hampshire and IOW continued to fund the adult provision.

1. Reduction in grants and donations

The charity's income profile changed during the year, with total donations and grant income decreasing from £230,968 in 2024 to £93,461 in 2025. The prior year included significant one-off funding of approximately £100,000 received towards the fit-out and development of the charity's premises at 83 High Street. This represented a non-recurring capital-related funding stream and therefore does not reflect a reduction in the charity's ongoing fundraising capability or operational activity. Excluding this exceptional project funding, the charity has continued to maintain and develop its core income streams. This is highlighted by the fact that core income from fees increased by £244,124 (or 130%), while expenses directly relating to this activity remained proportional to this growth

2. Growth in earned income and diversification of income streams

During the year, the charity continued to strengthen its financial sustainability through growth in earned income activities. Income generated from charitable activities increased significantly from £188,450 in 2024 to £432,574 in 2025, primarily driven by growth in educational services, including distance learning, hybrid learning and tutoring provision. This increase demonstrates the charity's continued progress towards a more diverse and sustainable funding model, reducing reliance on grant funding whilst expanding the reach and impact of its educational programmes.

3. Increase in postage and distribution costs

Postage, freight and courier costs increased during the year from £5,528 to £18,013. This increase reflects the substantial growth in the charity's distance learning provision and the resulting increase in courier costs associated with distribution of boxes directly to beneficiaries. The increase in expenditure is therefore directly linked to the expansion of service delivery and the increased number of learners supported during the year.

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The staff team grew from four full-time and seven part-time staff to a total of twelve staff. The staff members have been funded through grants and education provision income. Without these grants, we could not have moved the charity onto the next phase of development.

Grants, Fundraising and Sustainability

The trustees would like to thank Little World Day Nursery, Nisa Local, Taylor Wimpey, Test Valley Borough Council, Hampshire and IOW NHS ICB, Hampshire County Council, Children in Need, Girdler’s Trust, Andover Town Council and the Co-Operative for their support and funding during our fourth year of operations.

The completion of the 83 High Street project would not have been possible without the support of Test Valley Borough Council, Stannah, Andover Town Council, Co-Op Community Grants, Girdler’s Trust and County Councillor Phil North. Without the support of these organisations, we could not have raised the substantial amount required to commence the building's fit-out.

This year, notable fundraising events were held to raise funds for Koala. Staff and volunteers walked the second ‘Walk the Testway’ 25-mile walk, which raised additional funds for the fitout of the new hub.

Koala also held its first charity quiz night, which was a resounding success, raising approximately £900 and providing a fantastic opportunity for the community to spend an evening together.

Andover Community Events held its annual Soapbox Derby, with all proceeds donated to Koala. This event raised an astounding £6,015, and these proceeds have supported the opening of 83 High Street. We are extremely grateful to Kevin Rush and the other volunteers who made this event possible.

Koala’s peer support groups are free to attend, yet donations are encouraged where possible. These donations are used to cover the core costs of running the groups – from room rent to resource costs. In this period, attendance donations were approximately £984. This shows a decline of 33% from the last period's donations and a 59% drop from the period before. This is a significant, ongoing decline in donations and shows how many people are experiencing potential changes in their disposable income.

The trustees' aim is now to ensure that we have a robust strategy to continue the support Koala currently offers, as well as to build the support that will be available through the charity's educational provision.

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Reserves

Building reserves to cover three months’ operational costs remains a core aim of the charity. Whilst it is extremely difficult to build reserves in the current charity landscape, this will remain a priority for the charity.

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Activities, Achievements, Impact and Reflections

The creation of Koala’s own community hub space and the vast growth of the education provision are arguably the most critical achievements for this financial period. The new community space has been met with extremely positive feedback from the community.

Supporting so many young people with varying needs, through the education provision, has been an area in which the charity has excelled. With a culmination of strong operational management, led by the Head of Education, and a dedicated, specialist team of teachers the trustees are confident that this provision will continue to grow next year.

Impact

Impact, across the charity, has been measured via surveys and 1:1 conversations with the community. The 2026 impact survey, for the community element of the charity, shows the continuation of much needed support within the community:

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The impact on the young people who access the education provision has also been highlighted through parent testimonials:

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Reflections

The work of the charity continues to evolve, and trustees continue to develop strategy, alongside staff, ensuring that collaboration and relationships remain at the core of the charity’s mission.

Whilst the successful creation of the community hub may have slowed the progression of the school project, the trustees remain committed to developing a full-time education provision and this remains a core strategic focus for the charity.

Future Vision

As we enter our fifth year of operations, the charity must continue to find ways to achieve financial sustainability.

Our focus will be to continue offering support through the hub’s peer support groups, and to continue expanding the education provision, all whilst ensuring that our staffing and financial structure supports longevity and stability for both the charity and the community we serve.

The school continues to be the driving focus for the senior management team and trustees, and significant progress is expected to be made in delivering this objective over the coming year.

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MORE EDUCATION

for the year ended 31 August 2025

---

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2025.

Responsibilities and Basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘’the Act’’).

I report in respect of my examination of the Charity’s Accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• 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 no concerns and 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.

On behalf of Severn Accounting Shaw Mews 1 Shaw Street Worcester WR1 3QQ

Date: 29.06.2026

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STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure account) for the year ended 31 August 2025

____________

Note Income: Donations and legacies 2 Charitable activities 2 Investment income 2 Other income 2 Total income Expenditure: Raising funds 3 Charitable activities 3 Governance Costs and Administration 3 Total expenditure Net income/(expenditure) Gross transfers between funds Extraordinary items Other recognised gains/(losses): Net movement in funds Reconciliation of funds: Total funds brought forward. 8&9 Funds Introduced Total funds carried forward 10	Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 £ £ £ £ 10,209 83,252 93,461 230,968 430,340 3,065 433,405 188,450 143 - 143 52 - 4,000 4,000 316
	440,691 90,317 531,009 419,786
	- - - - 357,002 65,487 422,489 246,606 65,434 35,003 100,438 84,465
	422,436 100,490 522,927 331,071
	18,255 - 10,173 8,082 88,715 - - - - - - - - - - - - 18,255 (10,173) 8,082 88,715 (15,660) 114,024 98,364 9,650 - - - -
	2,595 103,851 106,446 98,364

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STATEMENT OF FINANCIAL POSITION As of 31 August 2025

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Note FIXED ASSETS Tangible assets 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds Restricted fund TOTAL FUNDS 8	Unrestricted Restricted funds funds £ £ 14,745 53,459 8,609 3,325 42,182 -	Total funds Total funds 2025 2024 £ £ 68,204 12,947 11,934 12,055 42,182 116,420
	50,791 3,325	54,116 128,475
	(15,685) (188)	(15,873) (43,058.17)
	35,105 3,137	38,243 85,417
	49,851 56,596	106,446 98,364
	49,851 56,596	106,446 98,364
		2,595 (15,660) 103,851 114,025
		106,446 98,364

The company was entitled to an exemption from audit under s 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Trustee:

Date : 29.06.26

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

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1. PRINCIPAL ACCOUNTING POLICIES

GENERAL INFORMATION

MORE EDUCATION is a Charitable Incorporated Organisation (CIO) incorporated in England and is registered with The Charity Commission under the Charities Act 2011 and it constitutes a Public Benefit Entity as defined by FRS102. The address of the registered office is given in the reference and administrative details on page 2.

BASIS OF ACCOUNTING

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, Accounting and Reporting by Charities” the statement of Recommended Practice (SORP) for charities applying FRS 102

The financial statements are prepared in sterling.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

GOING CONCERN

At the time of approving the accounts, the trustees have reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

INCOMING RESOURCES

All incoming resources are included in the Statement of Financial Activities when the CIO is legally entitled to the income and the amount can be quantified with reasonable accuracy.

RESOURCES EXPENDED

Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost 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.

TAXATION

The CIO is exempt from corporation tax on its charitable activities. It is not registered for VAT, so irrecoverable VAT is included under the relevant expenditure headings.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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TANGIBLE FIXED ASSETS AND DEPRECIATION

Depreciation of tangible fixed assets is provided at the following basis, commencing with the year of acquisition at rates estimated to write off their cost or valuation, less any residual value over the estimated useful lives, which are as follows:

Computer equipment	-	Over 5 years
Office equipment	-	Over 10 years
Fixtures and fittings	-	Over 10 years
Plant and Machinery	-	Over 20 years

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 restricted purposes within the objects of the CIO. Restrictions arise when specified by the donor or when funds raised for restricted purposes.

GOVERNMENT GRANTS

Government grants received for capital items are recognised in income over the useful life of the assets (excluding land) under the accruals model. Grants relating to revenue are recognised in income and expenditure over the same period as the expenditure to which they relate once reasonable assurance has been gained that the CIO will comply with the conditions and that the funds will be received.

DEBTORS AND CREDITORS RECEIVABLE/PAYABLE WITHIN ONE YEAR

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in other administrative expenses.

LEASES

Rentals payable and receivable under operating leases are charged to the statement of financial activities on a straight-line basis over the period of the lease.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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2. INCOME Donations and legacies: Donations - 83 High Street R Donations - Hub Adults R Donations - Hub Emergency Move R Donations - Hub General UR Donations - Hub Kids R Donations - Hub Teens R Donations - More Education R Donations - More Education UR Donations - Education UR Unassigned Gift aid Gift aid - More Education UR Grants received Grants - 83 High Street R Grants - Hub Adults Mentorship R Grants - Hub Adults R Grants - Hub Emergency Move R Grants - Hub Family R Grants - Hub iWill R Grants - Hub LGBTQ+ Teens R Grants - Hub Self Advocacy Training R Grants - Hub Sensory R Grants - Hub Toddlers R Grants - Hub YPNIS R Grants - More Education R Grants - More Education UR Hub Grants - Hub Kids R Hub Grants - Hub Teens R	Unrestricted Restricted 2025 2024 funds funds Total funds Total funds £ £ £ £ 4,314 4,314 10,000 - 1,947 - 563 994 994 16,646 - 2,035 - 4,070 - 2,496 1,194 1,194 37,150 5,224 5,224 - 550 550 - - -
	7,963 4,314 12,277 74,907
	15,295 6,486 6,486 84,564 - 14,945 59,955 59,955 - - 750 1,555 1,555 1,299 - 250 1,555 1,555 1,299 - 4,676 - 2,404 4,318 4,318 5,282 4,318 4,318 5,282 750 750 996 2,246 2,246 - 9,509 - 9,509
	2,246 78,938 81,184 140,765
Total donations and legacies income	10,209 83,252 93,461 230,967
Charitable activities Fees Fees - Education Distance UR Fees - Education Hybrid UR Fees - Education Tutoring UR Fees - Hub Adults R Consultancy - More Education UR	Unrestricted Restricted 2025 2024 funds funds Total funds Total funds £ £ £ £ 367,179 367,179 152,845 27,654 27,654 32,181 32,181 29,105 3,065 3,065 200 200 -

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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Fees - Unassigned	2,295		2,295	6,500
Total charitable income	429,509	3,065	432,574	188,450
	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
Fundraising	£	£	£	£
Fees - Hub General UR	140		140	-
Fees - More Education UR	691		691	-
Total fundraising income	831	-	831	-
Investment income:	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
	£	£	£	£
Interest Income - More Education UR	143		143	52
Other income	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
	£	£	£	£
Other income - 83 High Street R		4,000	4,000	-
Other income - Hub Gaming Group R			-	191
Other income - Hub General UR			-	125
	-	4,000	4,000	316
Total Income	440,691	90,317	531,009	419,786

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Reconciliation of funds per Receipts and Payments basis to funds determined under Accruals basis:

	Start of period	End of period
	£	£
Fund balances as previously stated	116,420	42,182
Adjustments:
Fixed assets	12,947	68,204
Other debtors	12,055	11,934
Creditors - amounts due within one year	(43,058)	(15,873)
Fund balance as restated	98,364	106,446

Reconciliation of net income/(net expenditure) per Receipts and Payment basis to net income/(net expenditure) under Accruals basis:

	Start of period	End of period
	£	£
Net income/(expenditure) as previously stated	88,715	8,082
Adjustments:
Depreciation	-	-
Accountancy fees	-	-
Historical Adjustment	-	-
Previous periodnet income/(expenditure) asrestated	88,715	8,082

3. EXPENDITURE	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
Costs of generating charitable income	£	£	£	£
Wages and salaries	250,153	62,760	312,912	202,484
Direct Wages - Sub-Contractors	3,308	-	3,308	383
Direct Expenses	3,458	258	3,717	2,315
Direct Expenses Volunteer	9	-	9	435
Fundraising costs	68	15	83	60
Lesson Consumables	95,512	302	95,814	38,359
Lesson Resources	3,341	-	3,341	576
Session Consumables	670	1	672	240
Session Resources	483	2,151	2,634	797
Session Visitors	-	-	-	957

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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Total expenditure of generating funds	357,002	65,487	422,489	246,606
Administration cost:	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
	£	£	£	£
Advertising & Marketing	1,130	-	1,130	1,482
Bank Fees	81	-	81	60
Charity therapy dog	-	-	-	94
Cleaning	3,269	2,048	5,318	90
Consulting	300	-	300
DBS check	365	-	365	196
Depreciation Expense	786	13,400	14,186	1,348
Entertainment - 0%	423	76	499	305
Entertainment-100% business	130	163	293	361
Furniture	-	-	-	662
General Expenses	772	-	772	19
Health and safety	419	1,103	1,522	201
Insurance	4,435	-	4,435	3,370
Interest Paid	152	-	152
IT Consultancy and Support	442	-	442	1,210
IT Software and Consumables	3,117	90	3,206	7,910
Kitchen Equipment and Consumables	221	187	408	273
Light, Power, Heating	10,076	-	10,076
Office Equipment (not capitalised ie < £200)	149	1,736	1,885	507
Operating Lease Payments	-	-	-	2,494
Postage, Freight & Courier	18,013	-	18,013	5,528
Printing & Stationery	4,748	177	4,925	1,989
Rates	1,949	-	1,949
Rent	3,802	240	4,042	16,774
Repairs & Maintenance	104	15,206	15,311	23,520
Sensory Equipment	-	51	51	369
Staff Training	1,632	-	1,632	2,508
Staff Wellbeing	942	-	942	613
Subscriptions	1,735	-	1,735	505
Sundry expenses	61	5	66	76
Supervision	-	-	-	565
Telephone & Internet	2,676	521	3,197	2,607
Travel - National	95	-	95	183
Uniform	51	-	51	275
Total administration cost	62,076	35,003	97,079	76,094

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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Governance	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
	£	£	£	£
Audit & Accountancy fees	1,571	-	1,571	2,991
Professional Fees	132	-	132	5,145
Statutory and Regulatory Payments	763	-	763	235
Bookkeeping	893	-	893	-
Total governance cost	3,358	-	3,358	8,371
Total expenditure	422,436	100,490	522,927	331,071
4. STAFF COST	Unrestricted	Restricted	2025	2024
	funds	funds	Total funds	Total funds
	£	£	£	£
Direct Wages	234,927	57,569	292,495	188,971
Direct Wages - Trustees	-	-	-	-
Direct Wages - Employers NI and Tax	10,658	3,916	14,574	9,616
Direct Wages - Employers Pension Contributions	4,568	1,275	5,843	3,867
Pensions Costs	-	-	-	30
**Total staffcost **	250,153	62,760	312,912	202,484

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MORE EDUCATION

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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5. TANGIBLE FIXED ASSETS

Office Equipment Computer equipment Plant, machinery Cost £ £ £ 2024-09-01 1,833.17 2,284.49 10,500.00 Additions - 5,021.45 7,000.00 Disposals - - -	Furniture and Fixtures Total £ £ - 14,618 57,421 69,443 - -
2025-08-31 1,833.17 7,305.94 17,500.00	57,421.00 84,061.00
Depreciation 2024-09-01 689.00 457.00 525.00 Charge for the year 366.00 1,461.00 875.00 Disposals	- 1,671.00 11,484.00 14,186.00 -
2025-08-31 1,055.00 1,918.00 1,400.00	11,484.00 15,857.00
Net book value
2025-08-31 778.17 5,387.94 16,100.00	45,937.00 68,204.00
2024-08-31 1,144.17 1,827.49 9,975.00	- 12,946.66
6. DEBTORS Trade debtors Prepayments and accrued income 7. CREDITORS: Amounts falling within one year Amounts falling due within one year: Trade creditors Accruals Social security and other taxes Wages Payable Rounding	2025 2024 £ £ 11,934 12,753 - (698)
	11,934 12,055
	2025 2024 £ £ (7,893.97) (38,080.75) - (1,950.00) (7,857.31) (3,510.63) - 483.21 (122) - (15,873) (43,058)

MORE EDUCATION

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025 (continued)

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8. MOVEMENT IN FUNDS

Unrestricted Funds Restricted Funds TOTAL FUNDS	01-Sep-24 Income Expenditure Funds Introduced 31-Aug-25 £ £ £ £ £ (15,660) 440,691 (422,436) - 2,595 114,025 90,317 (100,490) - 103,851
	98,364 531,009 (522,927) - 106,446

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets Cash Other current assets/ (liabilities)	Unrestricted funds Restricted funds 2025 Total 2024 Total £ £ £ £ 14,745 53,459 68,204 12,947 42,182 - 42,182 116,420 (7,076) 3,137 (3,939) - 31,003.00
	49,851 56,596 106,446 98,364

10. RELATED PARTY TRANSACTIONS

During the year, no trustees were remunerated. (2024: £0).

All the trustees give their time freely, without any remuneration or other benefit, in cash or kind.

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