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2025-03-31-accounts

Registered number: 13618036 Charity number: 1198372

THE PARK EDUCATION LTD

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE PARK EDUCATION LTD (A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 6
Independent examiner's report 7 - 8
Statement of financial activities 9
Income and expenditure account 10
Balance sheet 11 - 12
Notes to the financial statements 13 - 22

THE PARK EDUCATION LTD (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Trustees
David Freed, Chair
Philip Briggs
Iain Neary
Jonathon Baker (resigned 9 October 2025)
Neil Way
Avril Baker
Jane Britton
Lucio Mesquita
Helen Holland (appointed 14 July 2024)
Company registered
number
13618036
Charity registered
number
1198372
Registered office
The Park
Daventry Road
Knowle
Bristol
BS4 1DQ
Company secretary
Philip Briggs
Auditors
Randall & Payne LLP
Chargrove House
Shurdington Road
Shurdington
Cheltenham
Gloucestershire
GL51 4GA
Bankers
National Westminster Bank
290 Wells Road
Knowle
Bristol
BS4 2QA

Page 1

THE PARK EDUCATION LTD (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Company for the 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Status

The Park Education Ltd is a company limited by guarantee (registration number 13618036) and granted charitable status by the Charity Commission on the 24th March 2022 under number 1198372.

Structure Governance and Management

The Park Education Limited is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association, the Companies Act 2006 and the Charities Act 2011. Its company registration number is 13618036 and its charity number is 1198372.

Investment Powers

Under the Memorandum and Articles of Association the charity has the power to make any investment that Trustees see fit.

The Directors

The Board of Directors, who are Trustees for the purpose of charity law, who served during the period and up to the date of this report are set out on page 1.

Appointment of New Trustees

New Trustees are recruited in line with the Memorandum and Articles of Association. Existing trustees are to be responsible for induction and training of new trustees.

Risk Review

The charity regularly considers the risks to which the charity is exposed at Trustees meeting. A formal risk register has not yet been prepared.

Going Concern

Having considered and reviewed the performance of the company, and forecasts for the next 12 months, the Trustees consider that it is appropriate to prepare the financial statements on a going concern basis.

Organisation

The Charity is managed by an elected board of Trustees. All board decisions are minuted. The Park Education Director is Louise Hunt who reports directly to the Trustees.

Page 2

THE PARK EDUCATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities

a. Policies and objectives

The objects of the charity are as follows:

In the exercise of the charity’s powers, to that end the charity has paid due regard to the published guidance from the Charity Commission on the operation of the Public Benefit requirement under the Charities Act 2011.

Summary of main objectives in relation to the organisation’s objects are as follows:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Summary of main achievements of the charity during the year

Governance

Page 3

THE PARK EDUCATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Staffing

Finance

Operation and Admin

Equalities and Inclusion

Education and Training

Employment and Enterprise

Page 4

THE PARK EDUCATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Financial review

a. Financial Review

Incoming resources for the charity were £568,744 compared to £510,481 in year ended 31st March 2024.

Expenditure was £576,629 compared to £508,196 in year ended 31st March 2024.

b. Reserves policy

The trustees consider that reserves are an inherent part of The Park Education risk management process. The need for reserves will vary depending on The Park Education financial position and the assessment of the risks The Park Education faces at a particular time.

The Park Education Trustees have determined a reserves policy to maintain reserves at a level consistent with established good business practice and that is prudent. Free reserves at 31st March 2025 were £4,177 (2024: £12,062).

Plans for future periods

  1. Governance

  2. Address operational profile of the trustee membership to ensure diversity is maintained.

  3. Plan for expansion of the provision.

  4. Operations and Staffing

  5. To ensure all policies are up to date.

  6. Look at recruiting additional staff for increased number of students.

  7. Ensure staff CPD is up to date.

  8. Education

  9. Continue to develop the education provision.

  10. Explore opportunities to work closer with Hospital Education.

  11. Explore opportunities of working closely with Oasis Academy following the redevelopment.

  12. Employment

  13. Strengthen links with local employers of all sizes.

  14. Work closely with the Youth Guarantee Program to offer placements.

  15. Prioritise local applications when recruiting.

Page 5

THE PARK EDUCATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

David Freed

David Freed (Dec 10, 2025 11:32:41 GMT) ................................................

David Freed Trustee

Date: 10/12/2025

Page 6

THE PARK EDUCATION LTD (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent examiner's report to the Trustees of The Park Education Ltd ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Page 7

THE PARK EDUCATION LTD (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Independent examiner's statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland (ICAS), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed: Dated: 11/12/2025

Benjamin Burch (Independent Examiner)

ACA

Randall & Payne LLP Chartered Accountants & Independent Examiners Chargrove House Shurdington Road Cheltenham Gloucestershire GL51 4GA

Page 8

THE PARK EDUCATION LTD (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
2
Charitable activities
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2025
£
-
4,500
4,500
4,500
4,500
-
-
-
-
Unrestricted
funds
2025
£
2
564,242
564,244
572,129
572,129
(7,885)
12,061
(7,885)
4,176
Total
funds
2025
£
2
568,742
568,744
576,629
576,629
(7,885)
12,061
(7,885)
4,176
Total
funds
2024
£
15,405
495,076
510,481
508,196
508,196
2,285
9,776
2,285
12,061

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 13 to 22 form part of these financial statements.

Page 9

THE PARK EDUCATION LTD (A company limited by guarantee)

SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Gross income in the reporting period
Less: Total expenditure
Net expenditure/(income) for the reporting period
Total funds
2025
£
568,744
(576,629)
(7,885)
Total funds
2024
£
510,481
(508,196)
2,285

The notes on pages 13 to 22 form part of these financial statements.

Page 10

THE PARK EDUCATION LTD (A company limited by guarantee) REGISTERED NUMBER: 13618036

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Total net liabilities / assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds
3,400
99,652
103,052
(99,609)
2025
£
734
734
3,443
4,177
4,177
-
4,177
4,177
3,400
49,644
53,044
(46,315)
2024
£
5,333
5,333
6,729
12,062
12,062
-
12,062
12,062

Page 11

THE PARK EDUCATION LTD

(A company limited by guarantee) REGISTERED NUMBER: 13618036

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

David Freed

David Freed (Dec 10, 2025 11:32:41 GMT)

................................................

David Freed

Trustee

Date: 10/12/2025

The notes on pages 13 to 22 form part of these financial statements.

Page 12

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Park Education Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Park Community Centre Limited is deemed to be the ultimate controlling party and parent undertaking of The Park Education Ltd.The Park Community Centre Limited is a registered Charity (Number: 1140834). The Park Education Ltd is included in the Consolidated Financial Statements of The Park Community Centre Limited, whose Financial Statements are publically available at the following address:

The Park Daventry Road Knowle Bristol BS4 1DQ

1.2 Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

1.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

Page 13

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies (continued)

1.4 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment - 33% Straight line

1.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.9 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 14

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies (continued)

1.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 15

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Income from donations and legacies

Donations
Donation from parent charity
Total 2024
Unrestricted
funds
2025
£
2
-
2
15,405
Total
funds
2025
£
2
-
2
15,405
Total
funds
2024
£
405
15,000
15,405

3. Income from charitable activities

Common Room Hire
Grants Supporting education activities
Training course income
Total 2024
Restricted
funds
2025
£
-
4,500
-
4,500
-
Unrestricted
funds
2025
£
1,118
4,498
558,626
564,242
495,076
Total
funds
2025
£
1,118
8,998
558,626
568,742
495,076
Total
funds
2024
£
980
4,441
489,655
495,076

Page 16

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Analysis of expenditure on charitable activities

Summary by fund type

Staff costs
Resources
Other Direct Costs
Depreciation
Overheads
Professional fees
Total 2024
Restricted
funds
2025
£
4,500
-
-
-
-
-
4,500
-
Unrestricted
funds
2025
£
349,767
42,540
3,926
4,599
169,131
2,166
572,129
508,196
Total
2025
£
354,267
42,540
3,926
4,599
169,131
2,166
576,629
508,196
Total
2024
£
309,154
40,244
3,642
4,599
148,319
2,238
508,196

5. Analysis of expenditure by activities

Staff costs
Resources
Other Direct Costs
Depreciation
Overheads
Professional fees
Total 2024
Activities
undertaken
directly
2025
£
354,267
42,540
3,927
4,599
-
2,165
407,498
359,877
Support
costs
2025
£
-
-
-
-
169,131
-
169,131
148,319
Total
funds
2025
£
354,267
42,540
3,927
4,599
169,131
2,165
576,629
508,196
Total
funds
2024
£
309,153
40,244
3,642
4,599
148,319
2,239
508,196

Page 17

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2025
£
319,498
26,382
6,996
352,876
2024
£
276,966
23,270
6,454
306,690

The average number of persons employed by the Company during the year was as follows:

2025 2024
No. No.
Employees 16 17

No employee received remuneration amounting to more than £60,000 in either year.

The total employment benefits received by key management personnel including employer national insurance and employer pension contributions were £86,683 (2024: £63,020).

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

8. Tangible fixed assets

Cost or valuation
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Office
equipment
£
13,798
13,798
8,465
4,599
13,064

Page 18

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Tangible fixed assets (continued)

Net book value
At 31 March 2025
At 31 March 2024
Office
equipment
£
734
5,333

9. Debtors

Due within one year
Trade debtors
2025
£
3,400
3,400
2024
£
3,400
3,400

10. Creditors: Amounts falling due within one year

Loan from parent charity
Trade creditors
Amounts owed to parent charity
Other taxation and social security
Accruals and deferred income
2025
£
6,985
2,521
71,385
5,645
13,073
99,609
2024
£
8,985
364
20,798
4,486
11,682
46,315

During the prior year, an amount due to the parent charity of £15,000 was waived by The Park Community Centre. The amount waived has been recorded as donation income in the prior year.

Page 19

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 99,652 49,644

Financial assets measured at fair value through income and expenditure comprise of cash at bank and in hand.

Page 20

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
John James - Water sports and mindfulness
Therapies for learners - SJP Charitable
Foundation
Total of funds
Statement of funds - prior year
Unrestricted funds
General Funds - all funds
Balance at 1
April 2024
£
12,062
-
-
-
12,062
Balance at
1 April 2023
£
9,777
Income
£
564,244
2,000
2,500
4,500
568,744
Income
£
510,481
Expenditure
£
(572,129)
(2,000)
(2,500)
(4,500)
(576,629)
Expenditure
£
(508,196)
Balance at
31 March
2025
£
4,177
-
-
-
4,177
Balance at
31 March
2024
£
12,062

13. Related party transactions

At 31 March 2025 The Park Education owed £71,384 (2024: £20,797) to The Park Community Centre Limited. The Park Education Limited was charged rent and other charges of £137,783 (2024: £113,514) during the year to 31 March 2025.

Page 21

THE PARK EDUCATION LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Controlling party

The Park Community Centre Limited is deemed to be the ultimate controlling party and parent undertaking of The Park Education Ltd.The Park Community Centre Limited is a registered Charity (Number: 1140834). The Park Education Ltd is included in the Consolidated Financial Statements of The Park Community Centre Limited, whose Financial Statements are publically available at the following address:

The Park Daventry Road Knowle Bristol BS4 1DQ

Page 22

Park Education - Financial Statements - For

signing

Final Audit Report

2025-12-11

Created: 2025-12-10 By: Ryszard Szarszewski (admin@randall-payne.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAkX2pA9GTo62zuzdRvuTmlzImYUl264Tv

"Park Education - Financial Statements - For signing" History

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