Charfty Rellistratlon No. 1201352 UNGFIELD COLLEGE CRISIS SUPPORT FUND ANNUAL REPORT AND UNAUDITED ANANCIALSTATEMENTS FOR THE YEAR ENDED 31 AUGusf2025 GROUP BUSINESS ADVISORS &ACCOVIITAMrs One Bell Lane Lewes East Sussex BN7 UNGFIELD COLLEGE CRISIS SUPPORT FUND COMPANY INFORMATION Trustees Ms A Brassett Mr P Samuels Mr Richard Bool Ms Amira Cooper Charlty number 1201352 Acwntants TC Group One Bell Lane Lewes East Su55ex 8N7 IJU UNGFIELD COLLEGE CRISIS SUPPORT FUND TrUSTEES REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 The Trustees report wa5 apwoved bythe Board of Trustees. Mr P Samuels Trustee Date.. LINGFIELD COLLEGE CRISIS SUPPORT FUND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EAIDED31 AUGU5T2025 Restrfct funds 2025 Restylcted funds 2024 Notes Income from." Donations and legacies Investsnents 1,920 5.345 75 rotsl Income 1,920 5,420 Expèndlture on.. Charttable activitie5 5,127 5.175 Total empenditure 5,127 5,175 Nèt Incornellexpendlturel and movement In fund5 13.2071 245 Recontillatlon of funds.. Fund balance5 at I September 2024 26,831 26,586 Fund balances at 31 AuBUSt 2025 23,624 26,831 The statement of financial artivities include5 all gains and losses reco8nSsed in the year. All Income and expendlture derive from continuing activtties. UNGFIELD COLLEGE CRISIS SUPPORT FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Actountlng poll¢les Chartty Infomatlon LingField College Crisis Support Fund is a Charhable Or8anSsation established by a charitable trust deed dated 15 December 2022. The register charity number Is 1201352. The reg15tered addr¢5s is Linglield College, Racecourse Road. Lingfield, Surrey, RH7 6PH. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charlty's Igoverning documentl, the Charit?e5 Art 2011, FRS 102 The Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland. I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recomrnended Practice applicable to charities preparing their account5 in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffectwe l January 20191. The charity Is a Public 8enefit Entity as defined by FRS 102. The charity has taken advantè8e of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The flnancial Statements are prepared in sterlin& which is the funttional currency of the charity. Monetary amounts in these financial statements are rounded to the rsearest £. The financlal statements have been prepared under the historlcal cost tonventlon. The princlpal accountin8 pollcies adopted are set out below. 1.2 Golng Concern At the time of approving the financial statements, the TrLtstees have a reasonable expectation that the charlty has adequate resources to continue in operational existence for the fo￿seeable future. Thus the Tru5tee5 continue to adopt the going concern basis of accounting in preparin8 the flnancial statements. 1.3 Charitable lunds Unrestrirted funds are available for USÈ at the discretion of the Trustees Sn furtherance of their charitablÈ objectives. Re5trltted funds are subjert to specific condltions by donors or 8rantors as to how they may be used. The purposes and uses of the restrlrted funds are set out In the notes to the financi315tatements. 1.4 Income Incorne is recogni5ed when the charfty is legally entitled to it aftèr any performance conditions have bèen met. the amounts can be measured reliably. and ¢t 15 probable that Income will be feceived. Cash donatlons are recognised on ieceipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donatlans received under Gfft Aid or deeds of covenant is recognised at the time of the donatfion. LINGFIEiD COLLEGE CRISIS SUPPORT FUND NOTES TO ThE FINANCIAL STATEMENTS (CO￿lNUED1 FOR nlE YEAR ENDED31 AUGUST2025 Accountlng polldes Derecognition offlnanclalmobllfties Financial liabilitles are derecognised when the charitvs contractual obli8ations expire or are dischar8ed or cancelled. 1.8 Employee benefit5 The cost of any unused hollday entitlemerrt is reco8nlsed In the period in which the employee's setvlce5 are received. Termination benefits are recognised irnmediately as an expense when the charity is demonstrably commltted to terminate the employment of an employee or to provide termlnation benefits. Inwme from don*ions and lega¢les Restrirted lund5 2025 Rtstrfcted fund5 2024 Donatlons and Bifts 1,920 5,345 Income from Investments Re5trfrted funds 20Z5 Restrlrted funds 2024 Interest receivable 75 LINGFIEiD COLLEGE CRISIS SUPPORT FUND NOTES TO THE FINANCIAL sfATEMENTS ICONTINUEDI FOR THE YEAR EAIDE031 AUGusf2025 Taxatlon The charity is exempt from taxatlon on Its èctlvities because all its income 15 applled for charitable purposes. Debtors Amounts falling due wEthln one ￿ar.. 2025 2024 Amount owed by paient undertaking 370 10 Creditors: amounts fallire due wlthln tme year 2025 2024 Amount owed to parent undertakin8 3,942 11 Re5trirted funds The restricted funds of the charlty comprise the unexpended balances of donations and grants held on tiust subject to specific condidons by donors as to how they may be usèd. Ati September 2024 Incomlng rèsources Rèsources At 31 August expend 2025 Crisis support fund 26A31 1.920 15,1271 23.624 Pmious year.. Incomlng resources Resources At 31 Av8USt expended 2024 Septembèr 2023 Crlsis support fund 26,586 5,420 15,1751 26,831 The fund is to enable Lingfield College to provide relief and assistance for pupi15 who have beèn drsplaced due to the war In Ukraine lor any other sobsequent crisis). It seek5 to financially support them as pupils vthilst studying at Lin8field College by defrawng the expenses incurred through educational provlslon. extra- currlcular activitles. and any such provision as the trustee5 deem necessary under the clrcumstances