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2025-06-30-accounts

Company registration number: 14176327 Charity registration number: 1201542

SVITLO EDUCATION LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Holy Brook Associates Ltd

Svitlo Education Limited Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—10

Svitlo Education Limited Company No. 14176327 Trustees' Report For The Year Ended 30 June 2025

The trustees present their report and the financial statements for the year ended 30 June 2025.

Objectives and Activities

Aims and Objectives

To advance the education and training of children and young persons in Ukraine, Ukrainian refugees and those affected by the conflict in Ukraine, in the UK or abroad, together with

their families in particular but not exclusively by providing online education and other educational services, grants and financial assistance to advance them in life and where applicable to assist them in adapting within a new community.

Public Benefit

Svitlo school provides inter alia online lessons to Ukrainian pupils, partners with schools in the UK, US and EU in peer to peer teaching, and in person summer programmes, advice and assistance with education and careers choices, supplies books in English to Ukrainian schools for mini libraries being accessed by pupils, has run its first alumni in person summer programme for graduated pupils.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Over 1300 new pupils registered during the 2024/25 academic year, taking the total number of Svitlo students served to 2500 since inception.

Over 30 new volunteers were onboarded which enabled additional subjects to be added to the curriculum and lessons to be added to the timetable.

More details will be available in the next published Impact Report due out in December 2025.

Financial Review

Financial Position

The charity is proud to have closed its 3rd financial year, having seen a growth in donations used directly to benefit the pupils experience of Svitlo’s lessons as well as the effective day to day running of the charity.

Reserves Policy

The Trustee’s reserves policy remains the same - ensuring three months of operational cost is available to provide stability and continuation of the charity’s work.

There was £79,295 held in unrestricted funds at the year end which is in line with the charity’s reserve policy.

Structure, Governance and Management

Governing Document

The charity is governed by Articles of Association and is registered in England and Wales.

Trustee Selection Methods

All trustees vote for the appointment of a new trustee, having considered the skills and experience of prospective trustee(s) as they relate to the effective running and development of the charity.

Reference and Administrative Details

Trustees

Ms Waritha Sisson Ms Aude Pacatte (appointed 10/10/2025) Mr Euan Wilmshurst (appointed 01/06/2025) Ms Heather Rhodes

Page 1

Svitlo Education Limited Trustees' Report (continued) For The Year Ended 30 June 2025

Ms Anna Vishnevskaya

Charity Number

1201542

Company Number

14176327

Principal Address

22 Greenwood Close Morden SM4 4HX

Independent Examiner

Rachel Eden FCMA Holy Brook Associates Ltd Curious Lounge Reading Berkshire RG11NH

Page 2

Svitlo Education Limited Trustees' Report (continued) For The Year Ended 30 June 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Svitlo Education Limited 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 year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Waritha Sisson Trustee 22/10/2025

Page 3

Svitlo Education Limited Independent Examiner's Report to the Trustees of Svitlo Education Limited For The Year Ended 30 June 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also 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 your charity’s accounts as 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.

Independent Examiner's Statement

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.

Rachel Eden FCMA Date Curious Lounge Reading Berkshire RG11NH

Page 4

Svitlo Education Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
Charitable Activities
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
Unrestricted
funds
£
176,730
Restricted
funds
£
3,500
2025
Total
funds
£
180,230
2024
Unrestricted
funds
£
182,229
(5,572)
(173,947)
-
(3,500)
(5,572)
(177,447)
(50,811)
(96,727)
(179,519) (3,500) (183,019) (147,538)
(2,789) - (2,789) 34,691
(2,789)
82,084
-
-
(2,789)
82,084
34,691
47,393
79,295 - 79,295 82,084

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Svitlo Education Limited Balance Sheet As At 30 June 2025

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
12
Unrestricted
funds
£
80,363
Restricted
funds
£
-
2025
Total
funds
£
80,363
2024
Total
funds
£
83,152
80,363
(1,068)
-
-
80,363
(1,068)
83,152
(1,068)
79,295 - 79,295 82,084
79,295 - 79,295 82,084
79,295 - 79,295 82,084
79,295 82,084
79,295 82,084

For the year ending 30 June 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

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

On behalf of the board

Ms Waritha Sisson

Trustee Date

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Svitlo Education Limited Notes to the Financial Statements For The Year Ended 30 June 2025

1. General Information

Svitlo Education Limited is a company limited by guarantee, incorporated in England & Wales, registered number 14176327 and registered charity number 1201542. The registered office is .

2. Statement of Compliance

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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charitable company is a Public Benefit Entity as defined by FRS 102.

3.2. Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income

3.3. Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met:

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

3.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

4. Income from Donations and Legacies

Donations and gifts
Gift aid
Grants
Unrestricted
funds
£
166,420
10,310
-
Restricted
funds
£
3,500
-
-
2025
Total
funds
£
169,920
10,310
-
176,730 3,500 180,230

Page 7

Svitlo Education Limited Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

Donations and gifts
Gift aid
Grants
.
Analysis of Expenditure
Raising funds
Charitable Activities
Raising funds
Charitable Activities
.
Support Costs
Employee costs
General administration
Governance costs
Employee costs
General administration
Governance costs
Unrestricted
funds
£
158,086
7,500
16,643
Restricted
funds
£
-
-
-
2024
Total
funds
£
158,086
7,500
16,643
182,229 - 182,229
Activities
undertaken
directly
£
5,574
127,804
Support
costs
(see note 6)
£
(2)
49,643
2025
Total
£
5,572
177,447
133,378 49,641 183,019
Activities
undertaken
directly
£
44,383
74,065
Support
costs
(see note 6)
£
6,428
22,662
2024
Total
£
50,811
96,727
118,448 29,090 147,538
Raising
funds
£
-
(2)
-
Charitable
Activities
£
36,925
10,137
2,581
2025
Total
£
36,925
10,135
2,581
(2) 49,643 49,641
Raising
funds
£
6,379
49
-
Charitable
Activities
£
-
20,973
1,689
2024
Total
£
6,379
21,022
1,689
6,428 22,662 29,090

5. Analysis of Expenditure

6. Support Costs

Page 8

Svitlo Education Limited Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

7. Independent Examiner's Remuneration

Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services
2025
£
360
708
-
-
1,068
2024
£
360
708
-
-
1,068

Amounts given include VAT

8. Staff Costs

Staff costs were as follows:
Wages and salaries
Other pension costs
2025
£
39,662
1,717
41,379
2024
£
5,333
1,036
6,369

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 1 (2024: )

10. Creditors: Amounts Falling Due Within One Year

0.
Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,068 1,068

11. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,717 (2024: £1,036).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

12. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Cannon training
Total funds
As at 1 July
2024
£
82,084
-
Income
£
176,730
3,500
Expenditure
£
(179,519)
(3,500)
As at 30
June 2025
£
79,295
-
82,084 180,230 (183,019) 79,295

Page 9

Svitlo Education Limited Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 July
2023
£
47,393
Income
£
182,229
Expenditure
£
(147,538)
As at 30
June 2024
£
82,084
47,393 182,229 (147,538) 82,084

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

14. Related Party Disclosures

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

15. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 10