```
REGISTERED COMPANY NUMBER: 13181228 (England and Wales)
REGISTERED CHARITY NUMBER: 1201980
```

## **`REPORT OF THE TRUSTEES AND`** 

```
FINANCIAL STATEMENTS
```

```
FOR THE YEAR ENDED 29 JULY 2025
```

## **`FOR`** 

## **`CRAFTWORKS COMMUNITY LIMITED`** 

```
McCabe Ford Williams
Statutory Auditors and Chartered Accountants
Building 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JULY 2025`** 

||**`Page`**|
|---|---|
|**`Reference and Administrative Details`**|`1`|
|**`Report of the Trustees`**|`2 to 15`|
|**`Report of the Independent Auditors`**|`16 to 19`|
|**`Statement of Financial Activities`**|`20`|
|**`Balance Sheet`**|`21`|
|**`Cash Flow Statement`**|`22`|
|**`Notes to the Cash Flow Statement`**|`23`|
|**`Notes to the Financial Statements`**|`24 to 33`|





```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 29 JULY 2025`** 

```
TRUSTEESS Bounds
J Lewis
L McLeod
J Davis-Marks
REGISTERED OFFICE45 St. Lukes Road
Maidstone
Kent
ME14 5AS
REGISTERED COMPANY NUMBER 13181228 (England and Wales)
REGISTERED CHARITY NUMBER 1201980
INDEPENDENT AUDITORSMcCabe Ford Williams
Statutory Auditors and Chartered Accountants
Building 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX
SOLICITORS Girlings
Stourside Place
Station Road
Ashford
Kent
TN23 1PP
BANKERS Natwest Bank
Western Avenue
Waterside
Chatham Maritime
Kent
ME4 4RT
```

```
Page 1
```



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CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

```
The trusteeswho are alsodirectorsof the charityfor the purposesof the CompaniesAct 2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended29July2025.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUK andRepublicofIreland(FRS 102)
(effective 1 January 2019).
```

```
The accountingreferencedate is 29 July 2025, however,as is permittedthe accountshave been made up for the  period
1 August 2024 to 31 July 2025.
```

## **`OBJECTIVES AND ACTIVITIES`** 

## **`Objectives and activities`** 

```
TheaimoftheCraftworksCollegeis'tocreateasafespaceforyoungpeopleandadultstobeandfeelvalued where
theycanmakepositivesocialconnectionsandthrive.'Thecollegeprovideseducationandtrainingtoyoung people
aged16to25withspecialeducationalneedsanddisabilities(SEND),includingmentalhealthneeds.Theobjective is
for learnersaged 16-24to go onto a studyprogrammeaccessingvocationalqualificationsfrom Entry Levelto Level 2/3.
Studentsstudya rangeof subjects,includingPracticalHorticulture,CreativeCraft,Foodand Cookeryand Farm Animal
Care.All studentshave Englishand Mathslessons,PersonalDevelopmentSessions,and interventionsto support their
access to learning, all students are given the opportunity to engage in Enrichment activities and Work Experience.
```

```
Page 2
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CRAFTWORKS COMMUNITY LIMITED
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## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`OBJECTIVES AND ACTIVITIES Significant activities`** 

## **`The issues`** 

```
AtpresentCraftworksCollegehas109studentsenrolled;ofthese109learners,92.7%holdanEHCP,5.5%do not,
and1.8%wearecurrentlysupportingtheirneedsassessmentwiththehopetoobtainanEHCpforthem.The current
needsprofilereflects3.7%ADHD,34.9%ASC,10.1%PMLD,44.0%SEMH,and7.3%SLCD,highlighting the
complexityof the cohort.107 studentsare fundedby Kentlocalauthority,2studentsare fundedthroughMedway local
authority.All studentsare in receiptof fundingfromthe ESFA.We recognisedthatmanystudentswho jointhe  college
haveexperienceda difficulttimeineducation,thiscouldbeduetoa disability,educationallyorotherwise,a childhood
trauma,poormentalhealthoravarietyofotherreasons.Asaresultofthismanyofourlearnershavebeen NEET.
Craftworks College understands that our students frequently have a negative attitude towards education.
```

## **`The changes the charity looks to make`** 

```
CraftworksCollegeCharityvocationalcoursesareimplementedthroughcomprehensiveproject-basedwork that
imersivelyembedsEnglish,IT,Mathematics,EHCpoutcomes,andPersonalDevelopment(includinglifeskills) into
everydayactivities.Workingin a project-basedway givesa realworldapplicationto learning.Studentsare exposed to
thesequencingofkeyskillswithintheircoresubjectsothatstudentscanseelinksbetweendifferentareas of
knowledgeandskillsandrecognisethatsomeknowledgeandskillsaretransferable.Eachprojecttakesinto account
thebuildingofskills,embedding,andhard-wiringtheknowledgethroughsequencing,repetition,practical application,
andassessment.Thisproject-basedapproachtolearningsuccessfullybuildsconfidenceforyoungpeople, practically
applyingtheirskills,and workingas partof a teamand makeslearningfun.Thisbuildsa senseof belongingand pride
in what they achieve,connectingthe learningfrom educationto the skillsneededfor the worldof work and independent
living.Studentsof all abilitiescan find a part to play and gain skillsand knowledgethat lead to qualifications.The  impact
thishas is that theseskillsseamlesslytranslateto supportthemacrossmanyof the experiencesthat awaiteach young
personaftercollege.Theyhaverepeatedlyusedtheskillsina varietyof projectsto demonstrateapplicationin various
guises.Thissequencedandregularlyassessedapproachmeansstudentshavehadthenecessaryguidance, support
and encouragement,allowingthem to plan a futurewhere they can feel safe, make socialconnections,learn,and thrive;
i.e.enteringintoemployment,furthereducation,supportedapprenticeships,volunteering,makingfriends, living
independently with the confidence to try new things.
```

## **`How achievement of aims aid's the charity's future purpose`** 

```
CraftworksCollegeCharitylooksto providestudentswith qualificationsto enablethemto accessthe worldof work. To
providelifeskillstoensuretheyareabletobeasindependentaspossibleandtomakepositivesocial connections
enablingthemtotakepartinsociety.Bysupportingstudentstoachievetheseaimsweasacharitymeetour future
aimsof supportingthosewith disabilitiesto havegoodaccessto opportunitiesreducingthe gap betweenthosewho  are
mainstream and those who have additional needs.
```

## **`Strategies for achieving aims`** 

```
The collegehas 6 sites:3 in AshfordcomprisingFood with Friendscafé whichis situatedinsidea government Gateway
PlusbuildingincentralAshford;StoursideFarm,whichislocatedontheWyvernSchoolsiteforSEND;and Muddy
WelliescommunityfarmwhichisinSmeeth:2sitesareinFaversham;BrogdaleFarm,theoriginalsitelocated within
the homeof the NationalFruitCollection;anda GeorgianandVictorianWalledGardenin Faversham.The main office
andothersiteis CulnellsFarmin Iwade.Manyof thesitesareruralto supporttheprovisionof localservicesto young
people who live in those communities.
```

```
Thereisaclearadmissionsprocesswhereparents,schools,colleges,andthelocalauthoritycanask Craftworks
Collegetoconsiderthestudentassuitableandofferthemaplace.Potentialstudentsandparents/carersare sent
informationaboutthe college,offereda site visit,tasterday, phasedinductionif required,and can look at the website to
gainfurtherknowledge.InformationissentinCommunicateandPrintaccessibleformatif requiredandvideoscan be
sent home for those who may require additional visual aid support for access or mental health needs.
```

```
Page 3
```



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CRAFTWORKS COMMUNITY LIMITED
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## **`REPORT OF THE TRUSTEES`** 

## **`FOR THE YEAR ENDED 29 JULY 2025`** 

## **`OBJECTIVES AND ACTIVITIES`** 

```
Eachstudentis baselinedtakingintoconsiderationtheirpriorknowledgeneeds,theirPLR (PriorLearningRecord) and
preferencesthenplacedonapathwaythatworkswiththeWavesModelofIntervention,whichsupports personal
developmentand well-beingas theymovethroughtheirpathwayon theirjourneywith us (UniversalPathway, Targeted
Pathway,SpecialistPathway).Thisenablesthestudenttohavetherightlevelofsupportinallcurriculumareas -
Vocational, Maths, English, Work Experience, and Wellbeing.
```

```
Ourvaluesandethosunderpinallaspectsofcollegelife.Thecollegeisstructuredtoallowstudentstohave small
classeswithlocalworkexperienceopportunitiestosupporttheminparticipatingincommunitylife.The6sites across
theSwaleandAshforddistrictshelpreducetraveltimesforlearnersandbuildsocialconnectionsintheir local
communities.Welooktounderstandandworkwitheachindividual,viewingthemasa wholepersonratherthan their
diagnosisandempoweringthemtomaketheirownchoices.Wefocusonthepositiveandcreateacultureof social
inclusion,choice,andsharedrespectwhilstpromotingresponsibility.Wesupportyoungpeopleinsettinggoals for
themselvesandencouragefamiliestobepartnersinthisprocess.Weareconsciousthatprofessionalsshouldbe 'on
tap' and not 'on top', there to signpost support and opportunities to encourage self-learning.
```

```
Ourbehaviourandattitudesstrategyseeksto supportlearnersin recognising,understanding,andcommunicating their
emotions,behaviours,andattitudessothattheycanprocesshowtheyarefeeling,developeffective coping
mechanisms,and learnto regulatethesegivingthem lifestrategiesthat enablethem to accesseducation, employment,
and community.
```

```
We promotea calmenvironmentwhereall feelsafe,respected,and valued.We set a strongfocuson high attendance
and punctualityencouragingstudentsto adoptthe expectationsthat will be requiredfor the worldof work and to access
education to the full.
```

```
Ourbehaviourandattitudestrategyoutlinesa processthatcaninformandcreatea positiveculturethatalignswith the
Craftworksethos.Acultureofbuildingpositiverelationships,acceptingandcelebratingdifferences,and taking
responsibilityforourthoughts,behaviours,andactions,sothatweandotherscanexperiencepositivewell-being and
thrive in life.
```

## **`How we measure progress`** 

```
We measureprogressfor eachstudentbasedon theirprogressfrom theirstartingpoints.Each studentis baselined on
startingintheirEnglish,maths,vocationalsubjectandagainsttheirEducationandHealthCareplantargets.They are
set long term targetsand termlyshort targets.We recordtheirachievementseach term, trackingtheirprogress towards
academicachievementsandpersonalgoals.Asapost-16specialistprovidercollegewearealsoregulatedby Ofsted
inspections,theseprovidea measureforourprogressagainstnationalstandards.CraftworksCollegeCharityis rated
overall as a Good provider with Outstanding provision in our Personal Development.
```

## **`Public benefit`** 

```
The fundingthat we have receivedfrom the ESFA, DfE, KCC and other localauthoritiesis £2,043,046This has enabled
us to providethe educationfor the studentsin thisacademicyear.Studentshavelearnedskillsin maths,English, their
chosenvocationalsubject,lifeskillsandconsideredthe widerneedsof how theyfit intosociety.Throughduerigour at
boardmeetings,throughobservations,supervisorymeetings,regularlyseeingaccountsquestioningthe finance
manager,the CharitableCompany'strusteeshave compliedwith their duty to have due regardto the guidanceon  public
benefit published by the Charity Commission.
```

```
Page 4
```



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CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRATEGIC REPORT`** 

## **`Achievements and performance Charitable activities`** 

```
A Summary of the main achievements in the year with reference to the charity's objects :
```

```
Impact:  Destinations of Leavers who left college in July 2025 progressed as follows:
```

```
43 Students left the college
```

- `10 (23.26%) of whom are in paid employment,` 

- `2 (4.65%)are on apprenticeships,` 

- `1 (2.33%) on an internship,` 

- `13 (30.23%) progressed to full time mainstream further education or specialist further education,` 

- `8 (18.60%) are in independent skills environments,` 

- `9 (20.93%) remain NEET, 4 of which are extreme safeguarding cases.` 

## **`Success rates of accredited learning for Vocational Programmes of Study  (2024-25)`** 

|**`Full Qualification achievement`**||||
|---|---|---|---|
|**`in Vocational Programme of`**|||**`With Partial`**|
|**`Study (%)`**|**`2024/25`**|**`24/25 Leaner Numbers`**|**`Achievements`**|
|`Horticulture`|`78.6%`|`22/28`|`92.9%`|
|`Creative Crafts`|`85.7%`|`18/21`|`90.5%`|
|`Farm Animal Care`|`78.9%`|`15/19`|`94.7%`|
|`Food and Cookery`|`100%`|`4/4`||
|`Overall`|`81.9%`|`59/72`||



## **`English and maths Overall Achievement Rates 24-25`** 

```
WehaveputaconcertedeffortintoworkingwiththeEnglishandMathsteams.TheEnglishandmathsresults have
significantlyimprovedas indicatedbelow.The fullanalysisand the breakdownof levelscan be foundbelowthe subject
achievement rates.
```

|**`Subject`**|**`22/23 Rate`**|**`23/24 Rate`**|**`24/25 Rate`**|**`Learner Number`**|**`+ / -`**|
|---|---|---|---|---|---|
|`Overall English`|`Actual 42.4%`|`Actual 43.75%`|`Actual 75%`|`24/32 Full Claims`|`+31.25%`|
|`Reading`|`Overall 43%`|`Overall 63.63%`|`Overall 72.73%`|`24/33`|`+9.1%`|
|`SLC`|`Actual 67%`|`Actual 72.2%`|`Actual 100%`|`29/29`|`+27.8%`|
|`Writing`|`Overall 29%`|`Overall 33.33%`|`Overall 80%`|`28/35`|`+46.67%`|
|`Overall maths`|`25%`|`25%`|`60.6%`|`20/33`|`+35.6%`|
|`Overall E&M FS`|`36.79%`|`46.7%`|`77.69%`|`101/130 entries`|`+30.99%`|



```
Overall,thereisasignificantupwardtrendintheoverallEnglishandmathsresults.Mathshasmadegreatstrides in
improvingtheirachievementratescomparedto the previoustwo years.Englishhas made exceptionalprogresswith the
Speaking, Listening and Communication and Writing results in particular which was previously an area for improvement
```

## **`Success Rates EHCP Outcomes`** 

|**`Success Rates EHCP Outcomes`**||
|---|---|
|**`Outcome fully achieved (%)`**|**`2024/25`**|
|`Further Education Employment and Training (Cognitional and Learning)`|`34%`|
|`Participating in Society (Communication and Interaction)`|`44%`|
|`Being as Healthy as Possible in Adult Life (Social Emotional and Mental Health)`|`25%`|
|`Independent Living (Sensory and Physical)`|`59%`|



```
Page 5
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CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

```
Outcomeachievementdata for 2024/25shows a reductionacrossseveralareas when comparedto previousyears. This
changedoesnotreflectadeclineinstudentprogress,butadeliberatestrengtheningofhowoutcomesare defined,
measured,andevidenced.Astructuredtarget-settingprogrammewasintroducedtobreaklong-termEHCP outcomes
intosmaller,measurablesteps.Thishasenabledmoreaccuratetrackingofprogressthroughouttheyear,rather than
relyingonend-pointjudgmentsalone.Whilethishasresultedinmorecautiousreportingoffullachievementin-year, it
providesafarmorerobustanddefensiblepictureofimpact.Weanticipatethatthisapproachwillleadto stronger
outcome data over time, with clearer evidence of progression and sustained achievement moving forward.
```

## **`Attendance Data`** 

|**`2024/25`**|**`Programme of Study  (%)`**|`Term 2`|`Term 6`|
|---|---|---|---|
||`Animal Care`|`72%`|`76%`|
||`Creative Craft`|`66%`|`59%`|
||`Horticulture`|`62%`|`60%`|
||`Food and Cookery`|`83%`|`90%`|
||`Maths and English`|`65%`|`55%`|



```
AttendanceacrossProgrammesofStudyin2024/25showsgenerallystableengagement,withpositivegainsin key
practicalpathways.AnimalCareandFoodandCookerybothdemonstratedimprovedattendancebetweenTerm2 and
Term6,withFoodandCookeryshowingparticularlystrongengagementbytheendoftheyear.Attendance within
CreativeCraftandHorticultureshowedslightdeclinesoverthesameperiod.Thiswasprimarilylinkedto individual
studentsexperiencingfluctuatingwellbeingandattendancechallengesratherthanreducedengagementwith the
curriculumitself.Inresponse,targetedattendanceactionplanswereimplemented,alongsideincreasedpastoral and
wellbeing support to stabilise engagement.
```

```
Attendancein Mathsand EnglishreducedbetweenTerm2 and Term6, reflectingknownbarriersfor thiscohort around
confidence,anxiety,andpriornegativeexperiencesofformallearning.Thesesessionsweresupported through
differentiateddelivery,flexibleapproaches,andcloserintegrationwithvocationallearningtoimproveaccessibility and
sustain participation.
```

## **`Retention data`** 

|**`Year (# of students)`**|**`2022/23 (79)`**|**`2023/24 (91)`**|**`2024/25 (93)`**|
|---|---|---|---|
|**`Student Retention`**|`87.34% (69)`|`89% (81)`|`88% (82)`|
|**`Withdrew within Term 1 (42-cut-off)`**|`6.33% (5)`|`4% (4)`|`7% (7)`|
|**`Withdrew in-year (Oct-July)`**|`6.33 (5)`|`7% (6)`|`4% (4)`|



```
Studentretentionhas remainedconsistentlystrongyearon year,despiteincreasingoverallstudentnumbers. Retention
improvedfrom87.34%in2022/23to89%in2023/24andremainedhighin2024/25at88%,representing82of 93
studentsretained.Thisdemonstratesthestabilityoftheprovisionasthecollegecontinuestogrowand support
increasingly complex cohorts.
```

```
In2024/25,therewasaslightincreaseinwithdrawalswithinthefirst42days.Thisreflectsearlieridentification of
studentsforwhomCraftworksCollegewasnotthemostappropriatelong-termprovision,enablingtimelytransitions to
alternativeplacements.All studentswho withdrewwithinthis periodsecureda changeof placement,reducingthe risk of
prolonged disengagement.
```

```
In-yearwithdrawalsreducedin2024/25,withpositiveoutcomesachievedforthesestudents.Ofthesevenwho left
duringtheyear,threeprogressedintoemployment,onetransitionedtoanalternativeplacement,andthree completed
their courseearly beforemovingon to socialprovision,volunteering,or employment.These outcomesreflect purposeful
transitions rather than disengagement, reinforcing the strength of the college's retention and progression approach.
```

```
Page 6
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CRAFTWORKS COMMUNITY LIMITED
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## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`Destination Data 5-year trend`** 

## **`NEET students:`** 

|**`Year (# of students that are new to Craftworks College)`**|**`2022/23 (81)`**|**`2023/24 (91)`**|**`2024/25 (93)`**|
|---|---|---|---|
|`Percent of NEET students enrolled each year`|`53.12% (32)`|`43.58% (36)`|`45.71% (35)`|



```
Eachacademicyear,asubstantialproportionofstudentsjoiningCraftworksCollegearriveasNEET, demonstrating
both the scaleof unmetneed locallyand the college'sgrowingrole as a re-engagementprovider.Swale has the highest
numberofNEETsinKentat6.9%.In2024/25,NEETenrolmentsremainedconsistentlyhighat45.71%(35of 93),
again increasing in absolute terms year on year.
```

```
Thispatternshowsthatas CraftworksCollegegrows,it continuesto attractandsupportlearnerswhoarefurthest from
education,ratherthannarrowingits intaketo lower-needcohorts.The sustainedvolumeof NEET learnersyearon  year
highlightstheongoingdemandforaprovisionthatcanstabilise,re-engage,andretainyoungpeoplewho have
previously disengaged from mainstream education.
```

|**`NEETs Outcome`**|**`2022/23 (17)`**|**`2023/24 (17)`**|**`2024/25 (16)`**|
|---|---|---|---|
|`Withdrew within 42 days of enrolment`|`5.88% (1)`|`11% (2)`|`12.5% (2)`|
|`Widrew in-year (Oct-July`|`5.88% (1)`|`11% (2)`|`0% (0)`|
|`Withdrew at end of academic year (qualification achieved and now`||||
|`NEET)`|`0% (0)`|`0% (0)`|`0% (0)`|
|`Progressed to 2nd year of study with Craftworks College`|`76.47% (13)`|`53% (9)`|`75% (12)`|
|`Progressed to employment`|`5.88% (1)`|`0% (0)`|`0% (0)`|
|`Progressed to further education provider`|`5.88% (1)`|`19% (3)`|`12.5 (2)`|



```
RetentionandprogressionoutcomesforNEETlearnersin2024/25continuetodemonstrateastrongand sustained
impactwhencomparedtopreviouscohorts.In2024/25,75%ofNEETlearners(12of16students)progressedinto a
secondyearof studyat CraftworksCollege,with zeroin-yearwithdrawalsbetweenOctoberand July.Early withdrawals
withinthefirst42daysremainedlowandconsistentwithpreviousyears,reflectingappropriateearly decision-making
rather than late-stage disengagement.
```

```
TheseoutcomesaredirectlylinkedtothewayCraftworksCollegenowsupportsNEETlearnersthrougha targeted
supportofferalongsidespecialistre-engagementprovision.Fromenrolment,studentsaccesssmallclasssizes, high
staff-to-studentratios,relationalteaching,andapractical,project-basedcurriculum,underpinnedbyastrongfocus on
emotionalwellbeing,routine,andbelonging.Thisapproachsupportsearlystabilisation,reducesanxiety around
attendance, and enables learners to re-establish a positive learner identity.
```

```
TheRe-EngagementProgrammehasplayedakeyroleinsupportingstudentsatthehighestriskofwithdrawal. In
2024/25,3 of the 16 NEET learnersrequiredadditionalre-engagementsupport,includingflexibletimetables,blended or
distancelearning,enhancedwellbeinginput,andcarefullypacedtransitionsbackintoonsiteprovision.This targeted
intervention has enabled students who may otherwise have disengaged to remain on roll and continue progressing.
```

```
Whatisbeingevidencedisnotjustretention,butpurposefulretention.Progressionoutcomes,includingprogression to
furthereducationprovidersandcontinuedstudy,demonstratethatNEETlearnersarebeingstabilisedeffectively and
supported into realistic, sustained pathways aligned to their readiness and longer-term goals.
```

## **`Re-engagement Program:`** 

|**`Year (# of students enrolled each year)`**|**`2022/23 (81)`**|**`2023/24 (91)`**|**`2024/25 (93)`**|
|---|---|---|---|
|`Enrolment in the Re-engagement program`|`46.91%`|`43.82%`|`33%`|



```
Page 7
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## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

```
Enrolmentin the Re-EngagementProgrammeremainsa significantfeatureof CraftworksCollege'sintake,reflecting the
complexityof need withinthe studentcohort.While overallstudentnumbershave increasedyear on year, the proportion
ofstudentsrequiringre-engagementsupporthasreducedfrom46.91%in2022/23to33%in2024/25.This downward
trendsuggestsimprovedearlyidentification,stabilisation,andtransitionintothemaincurriculum,while maintaining
access for students who need flexible, targeted support to re-enter education successfully.
```

|**`Outcome`**|**`2022/23 (38)`**|**`2023/24 (39)`**|**`2024/25 (23)`**|
|---|---|---|---|
|`Withdrew from Craftworks College (NEET)`|`5% (2)`|`8% (3)`|`8.7% (2)`|
|`Re-engagement only`|`15% (6)`|`11% (4)`|`8.7% (2)`|
|`Distance learning only`|`0% (0)`|`3% (1)`|`4.35% (1)`|
|`Phased return to onsite learning`|`26% (10)`|`24% (9)`|`21.74% (6)`|
|`Re-integrated to full-time education`|`41% (16)`|`18% (7)`|`8.8% (3)`|
|`Progressed to employment, training or independent living`|`13% (5)`|`36% (14)`|`47.8% (9)`|



```
Year-on-yearoutcomedatafor studentssupportedthroughthe Re-EngagementProgrammeshowsa clearshiftin both
needandtrajectoryacrosscohorts.In2022/23,outcomeswereweightedtowardsreintegrationintofull-time education
(41%),reflectinga cohortlargelyableto returnto structuredprovisiononcestabilised.By 2023/24,theprofile changed
significantly,withahigherproportionprogressingintoemployment,trainingorindependentliving(36%), indicating
stronger readiness for adult pathways and alternative destinations beyond full-time education.
```

```
In2024/25agreaterproportionofstudentsprogressedtoemployment,trainingorindependentlivingthrough the
supportofourre-engagementprogramme.A similarstoryyearonyearforthosewhoareNEET,onlyengage through
our off site re-engagementprogrammeor distancelearning.Again the numberof studentswho we phase back onto site
staysatasimilarlevelenablingstudentstogaintheirqualificationsandprogress.Thereisacontinuedtrend where
studentswhohavebeenonthere-engagementprogrammedonotre-integrateinfulltimeeducation,theyreceive the
bespokesupporttheyrequirewhichmeansweareabletoprogressthemontoothercollegeproviderswho have
courses they prefer or assess that they are ready for work and that is a better route than remaining in education.
```

```
Overthepastyear,theRe-EngagementProgrammehasbeenstrengthenedtooperateasaneducation-led provision,
notsolelya wellbeingintervention.Studentsnowaccessspecificallydesignedcourseswhileoutoffull-time education,
enablingthemtoachievemeaningfullearningoutcomesalongsidetargetedwellbeingsupport.Thesecourses are
intentionallyfocusedonaddressingbarrierstoeducation,buildingreadinessforlearning,anddevelopingthe skills
requiredto re-enteronsiteprovision.Whereappropriate,learningis explicitlylinkedto EHCP outcomesand vocationally
relevant qualifications, ensuring progress continues even when students are not yet able to attend full time.
```

## **`Destination Data -`** 

```
InJuly2025,43Studentsleftthecollege,10ofwhomareinpaidemployment,2areonapprenticeships,1on an
internship,13 progressedto fulltimemainstreamfurthereducationor specialistfurthereducation,8 arein independent
skills environments, only 9 remain NEET, 4 of which are extreme safeguarding cases.
```

|||||||**`Not in Education`**|
|---|---|---|---|---|---|---|
|||**`Further`**|**`Apprenticeship`**||**`Social`**|**`Employment or`**|
|||**`Education`**|**`/ Internship`**|**`Employment`**|**`Provision`**|**`Training`**|
|`2022/23`|`(25*)`|`45.85%`|`0.00%`|`20.83%`|`25%`|`8.33%`|
|`2023/24`|`(40)`|`47.5%`|`2.5%`|`12.5%`|`7.5%`|`30%`|
|`2024/25`|`(43)`|`30.23%`|`6.97%`|`23.27%`|`18.6%`|`20.93%`|



```
Page 8
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

```
Destinationdataoverthe three-yearperioddemonstratesthe effectivenessof our provisionin supportingyoung people
intosustainedpositiveoutcomes.In2022/23and2023/24,themajorityoflearnersprogressedintoFurther Education
(45.84%and 47.5%respectively);however,in 2024/25this reducedto 30.23%as more learnersaccessed employment
(18.6%)and apprenticeships/internships(6.97%),reflectingthe curriculum'sintentto providemultiplepathways tailored
to individuallearnerneeds.The rise in NEET outcomesin 2023/24coincideswith the organisationbeing commissioned
byKCCtodeliverapilotRe-engagementProgrammeforyoungpeoplewhohadbeendisengagedfromeducation for
prolongedperiods,insomecasesexceedingtenyears.Thiscohortpresentedsignificantandcomplexbarriers to
learningandearlydestinationmeasuresdidnotreflectthefullimpactoftheprovisionduringitsinitial implementation
phase.By 2024/25,NEET figureshad reducedto 20.93%,alongsidean increasein positivedestinations, demonstrating
that the programme is now well established and beginning to secure sustained and meaningful progression.
```

```
Socialprovisionplacementsalsoincreasedto 23.27%,highlightinga strongfocuson personalisedsupportfor learners
withcomplexneeds.Overall,thedataillustratesthatthesupporteffectivelyenableslearnerstoachieve meaningful
destinations aligned with their starting points and needs.
```

## **`Financial review`** 

## **`Financial position`** 

```
Duringtheperiodended31stJuly2025,totalexpenditurewas£1,975,002(2024:£1,514,343).Atthe31stJuly 2025,
thenetbookvalueof fixedassetswas£ 47,227(2024:£40,910)andmovementsin tangiblefixedassetsareshown in
note13 to the financialstatements.The assetswere usedexclusivelyfor the providingof educationand the associated
support services to pupils of the charity.
```

```
The Charity held fund balances at 31 July 2025 of £404,139 (2024: £331,161).
```

```
Thesefundscomprisedof£340,485ofrestrictedelementincomefunds(2024:£283,388),£59,142of restricted
BuildingsandAssetallocation(2024:£43,789),£860offreeschoolmealsfunding(2024£332)and£3,652of general
funds (2024: £3,652).
```

## **`Reserves policy`** 

```
ThetrusteesregularlyreviewthereservelevelsoftheAcademyTrust.Reviewsencompassthenatureofthe income
andexpenditurestreams,theneedto matchincomewithcommitmentsandthenatureof reserves.TheTrustees have
determinedthattheappropriatelevelof reservesshouldbe approximately£300,000whereastheactualun ring-fenced
reserveswere£3,652.Thetotalreservesare£386,913.Thecharitywillbelookingtoincreasetheseoverthe coming
coupleofyears.Thereasonforholdingreservesistoprovidesufficientworkingcapitaltocoverdelays between
spending and receipt of grants and to provide a cushion to deal with unexpected emergencies.
```

```
At 31st July 2025 the total funds comprised of:
```

```
Restricted Reserves
```

|`Element Funding`|`£340,485`|
|---|---|
|`Buildings & Assets Allocation`|`£59,142`|
|`Free school meals`|`£860`|
|`Unrestricted funds`|`£3,652`|
|**`Total`**|**`£386,913`**|



## **`Going concern`** 

```
Aftermakingtheappropriateenquiries,theboardoftrusteeshasareasonableexpectationthattheCharity has
adequateresourcestocontinueinoperationalexistencefortheforeseeablefuture.Forthisreason,itcontinues to
adoptthe goingconcernbasisin preparingthe financialstatements.Furtherdetailsregardingthe adoptionof the going
concern basis can be found in the Statement of Accounting Policies.
```

```
Page 9
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRATEGIC REPORT`** 

## **`Principal risks and uncertainties`** 

```
ThetrusteeshaveassessedthemajorriskstowhichtheCharityisexposed,inparticular,thoserelatedto teaching,
facilitiesandotheroperationalareasoftheCharityanditsfinances.Theyhaveensuredthatrobustsystems, including
operationprocedures(e.g.vettingofnewstaffandvisitors,supervisionofcollegegrounds)andinternal financial
controlsare in placein orderto minimiserisk.Adequateinsurancecoverhasbeenput intoplace.The charity reviews
all systems and procedures, particularly the internal financial controls, on an ongoing basis.
```

## **`Future plans`** 

```
ThecharityaimstohaveasimilarofferofvocationalsubjectstoourstudentsintheSwaleandAshfordarea. This
wouldmeanthatwewouldlooktofindapremisestoofferaFoodandCookerycourseintheSwaleare.We are
seekingtohavethisoffertoenablestudentsinbothareastobeabletoaccessopportunitieswherethereisa good
possibilityof gainingqualificationsthat enablethemto go intojobsin the localeconomy.By providingthesecourses in
Swaleand Ashfordwe are providingto 2 key areasin Kent that havethe highestnumberof disabledyoungpeople and
inruralcommunitiesthatareoftenchallengingtoprovideforthisdisadvantagedgroup.Weknowfrom previous
experiencethatourcohortofstudentsareabletoaccessandachievequalificationsinthesesubjectareas,that from
ourexcellentprogressionresultswehavebeenabletosupportstudentsintoworkrelatedareasandorother further
education courses.  We thus wish to build on the success of our current work.
```

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

## **`Governing document`** 

```
TheCharityiscontrolledbyitsgoverningdocument,thearticlesofassociation,andconstitutesacompany,limited by
guarantee, as defined by the companies Act 2006.
```

## **`Charity constitution`** 

```
TheCharityisacompanylimitedbyguaranteeandaregisteredcharity.Thecharitablecompany'smemorandum and
articlesofassociationaretheprimarygoverningdocumentsoftheChairty.ThetrusteesofCraftworks Community
collegearealsothedirectorsofthecharitablecompanyforthepurposesofcompanylaw,TheCharitable company
operates as Craftworks Community College.
```

```
Thecollegeisgovernedbyaboardof4trusteesand1director,thePrincipalofthecollege.Thetrusteesarefrom a
diverse range of backgrounds:
```

```
-TheChaircomesfromanalternativeprovisionandarmybackground,alsositsonthemainCICboard,andis the
current CEO of Lead Sheet College.
```

- `One trustee is deputy CEO of the East Kent College Group` 

```
 - One trustee is a SEND tutor at St Nicholas school and was the SEND specialist for KCC SPIs
```

```
 - One trustee is a retired small business owner.
```

```
The mainCIC Boardis overseenby LadyAnn MarieNelsonCBE who is an experiencedboardmemberof many years
infinancialinstitutionsandeducationsettings.Thereisaprofessionalfinanceofficerwhosupportstheboard of
trustees with reports and administrative support.
```

## **`Liability of members`** 

```
Theliabilityofthemembersislimitedtoa sumnotexceeding£10,beingtheamountthateachmemberundertakes to
contributetotheassetsofthecharityintheeventofitsbeingwoundupwhilehe,sheoritisamemberorwithin one
year after he, she or it ceases to be a member, for:
```

```
1. Payment of the charity's debts and liabilities incurred before he, she or it ceases to be a member:
```

```
2. Payment of the costs, charges and expenses of winding up; and
```

`3. Adjustment of the rights of the contributories among themselves.` 

```
Page 10
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

## **`Recruitment and appointment of new trustees`** 

```
CraftworksCollegeCharityadvertisesfornewtrusteesthroughsocialmedia,thewebsite,throughassociation with
currenttrusteesandcollegestaffandthroughthecollegenetworkofeducationassociates.Whenrecruitinga trustee
they will be askedto completean applicationform which is then scrutinisedby the currenttrusteesfor suitability. Those
appropriateareselectedforinterviewbythechairandanothertrusteeandPrincipalofthecollege.Theyare then
subjectto questionsthatensuretheyhavetheappropriateskills,knowledgeandexperienceto supporttheaimsof the
charity.Iftheyfulfilthistheyarethenappointedandwrittentobythechairofthetrusteestoformallyofferthem the
post.Theyare thensubjectto references,DBS checkand checkat companieshouseto ensuretheyare suitableto  be
a trustee.
```

## **`Organisational structure`** 

```
TheSeniorLeadershipTeam(SLT),comprisesaPrincipal,DeputyHeadofQualityofEducation,DeputyHead of
EmotionalHealthandWellbeing,andSeniorLeadforPersonalDevelopment.SLTissupportedby2 consultants who
werebothpreviouslyOfstedinspectors,AndyFitt(ex.HMI) who was the trainerfor Ofstedinspectorsin the South East
ofEngland,andHelenBramley(ex.OI)whoisaSENDspecialistConsultantwithsignificantexperience leading
specialist colleges.
```

```
There is a Co-ordinators team that comprises:
```

- `Coordinator of Horticulture` 

- `Coordinator of Creative Crafts and Coordinator for Training and Development` 

- `Coordinator of Farm Animal Care and Coordinator for Internal Quality Assurance` 

- `Coordinator of Maths` 

- `Coordinator Food and Cookery` 

```
- Coordinator of English
```

```
- Coordinator for SEND
```

- `Coordinator for Safeguarding` 

```
Eachcoordinatorhasastaffteamoftutorsandteachingassistants.Weemploy22tutorsand2HLTAswho provide
covertutoringwhenrequired.Inadditiontoourteachingstaff,weworkwith21TeachingAssistantsand2 SEMH
TeachingAssistantswho, with the SENco,form the wellbeingteam that is supportedby the DHT of EHWB. Thereare 2
part-timeprogressionsofficerswho,togetherwiththeLeadfor PersonalDevelopment,formtheprogressionsteam that
willsupportemployability,studentvoiceandenrichment,andinternalandexternalworkexperience.Ouradmin team
consistsof 1 term-timeHumanResourcespersonand 1 part-timeAdmissions,an Administrationsupportperson,and a
safeguarding administration lead.
```

## **`Decision making`** 

```
Day to day decisionsare made by the seniorleadershipteam.This includessuch thingsas recruitmentof staff, number
of students,subjectareasto be delivered.Decisionsthatarestrategicsuchas whetherto setup a new siteor to enter
into a partnership with another college would be taken in conjunction with the board of trustees.
```

## **`Induction and training of new trustees`** 

```
AllnewtrusteesareaskedtospendadayshadowingthePrincipleandvisitingthecollegesitestomeetthestaff and
students.Theyareaskedtoreadthekeypoliciesandprocedurespertinenttotheirrole,thiswillincludeHealth and
Safety,GDPR,Safeguarding,AcceptableuseofIT,Outlineoftheresponsibilityofatrusteeandtoundertake the
training to be a charitable trustee.
```

## **`Key management remuneration`** 

```
Allpayscaleshavebeensethavingresearchedthemarketvalueof eachjobrolein theKentarea.Oncethe research
hasbeenconductedthePrinciplemeetswiththechairofboardtoreviewpayscales,outlineremunerationfor specific
roles and ensure that this is fair and appropriate.
```

```
Page 11
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties`** 

```
CraftworksCollege,partof theBrogdaleCIC group,is an independentspecialistcollegewhichis basedin Kent.It was
initiallycalledBrogdaleCommunityInterestCompanyhoweverbecamea separatecharityoperatingwiththe Brogdale
CIC group in January2021.BrogdaleCIC dividedinto 3 separatecompanies,BrogdaleCIC which is a social enterprise
thatworkswithdisabledadultsto provideworkexperienceandopportunities.As suchtheyarecommissionedto work
alongsideCraftworksCollegetoprovidethe"internalworkexperience"opportunities.Thereisaninternal contract
betweenBcic and Craftworksoutliningthe role that Bcic staff will do to providespecificwork experienceopportunities on
set sites,with specificstudents.The fundingfor thisis providedby KentCountyCouncilas partof theirelement3  high
needs funding.
```

```
Vibecommunityis a limitedcompanythatprovidesfunleisureactivitiesfor youngpeopleaged8 - 25 in theSwale and
Ashfordareaof Kent.CraftworksCollegeCharitysignpostsstudentsto the opportunitiesfor leisureactivitieswith them
duringthe term breaks.All three companieswork off the same sites,share the buildingsand some resources.Staff are
specifically employed in each company and have their own contracts and job descriptions.
```

```
Page 12
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

## **`Risk and control framework`** 

```
TheCharity'ssystemofinternalfinancialcontrolisbasedonaframeworkofregularmanagementinformation and
administrativeproceduresincludingthesegregationofdutiesandasystemofdelegationandaccountability. In
particular, it includes.
```

```
-Comprehensivebudgetingandmonitoringsystemswithanannualbudgetandperiodicfinancialreportswhich are
reviewed and agreed by the board.
```

- `Regular reviews by the board of the financial performance against the budgets.` 

- `-setting targets to measure financial and other performance.` 

- `-delegation of authority and segregation of duties.` 

- `identification and management of risks` 

|**`Principle Risk`**|**`Control Measures/Strategies To Reduce Risk`**|
|---|---|
||`Look at a wide range of awarding organisations with accreditation that is ESFA`|
||`funded. DFE have now published more funded qualifications and we have`|
||`checked against these to future proof our qualifications being funded.  The CEO`|
|`Withdrawal of funding for course`|`is also part of a KCC group working to look at below Level 2 qualifications for`|
|`subjects`|`SEND young people and to lobby DFE for fair access to qualifications.`|
||`Have small amount of out of county students, only agreed with contract,`|
||`payments quarterly so if not paid can refuse education to student. KCC have`|
|`Non-payment of funds from out`|`specific guidelines within their Element 3 funding process.  We have read these`|
|`of Kent authorities`|`and adhere to them.  Our funding has been approved.`|
||`Tightly controlled finances, clear set budget, reserves and contingency funds,`|
||`weekly meetings, regular reports and tightly overseen budgets. In addition to this`|
||`the new government have stated that they are looking to provide more funds for`|
||`SEND and for the Further Education sector.  At present we have strictly outlined`|
|`Increase in cost of living`|`our forecast based on the rise of living wage and its uplift across the company,`|
|`outstripping government funding`|`needs for staffing with the increased hours required for maths and English.`|
||`We have excellent relationships with all our landlords. We keep in regular`|
||`contact. We have recently had Girlings our solicitors check over the contracts to`|
||`ensure they are current and correct. Our provision is split across 6 sites to`|
||`mitigate against one site causing the college to be in difficulties of where to`|
|`Loss of site contract`|`house students.`|
||`We have robust H & S policies that are checked every year and signed off by the`|
||`board. We have a H & S lead that meets with the principal monthly to look at H &`|
||`S needs and check that site leads are compliant. There is an external H & S`|
||`audit carried out each year by Armadillo H & S company. H & S is part of all our`|
||`meetings from supervision to team meetings and board. We are fully insured to`|
||`also cover risk. All staff are trained in H & S on an annual basis, all staff are`|
||`trained in Risk Assessments, Armadillo check our RA annually, we have a H & S`|
||`lead who checks our policies annually along with the principal and college board.`|
|`Failure to meet H & S`|`H & S is part of every aspect of everything that we do and all staff are constantly`|
|`requirements and measures`|`reminded about measures regularly and this is documented.`|
||`We are a SEND college it is therefore likely that there will be incidents of poor`|
||`behaviour and that parents/carers and young people will at times complain about`|
|`Failure to operate within policies`|`how things have been from their perspective. We follow procedures and policies`|
|`provoking complaint++Failure to`|`to ensure that if a complaint comes in, we are able to justify our response and`|
|`meet safeguarding measures`|`demonstrate that we have worked within our procedures.`|



```
Page 13
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

||`In May 24 we had our most recent Ofsted inspection and I am pleased to report`|
|---|---|
||`that we gained an overall Good rating with an Outstanding rating for our`|
||`Personal Development and Progressions area.  We continue to work with`|
|`Failure to meet`|`external advisors to support our development and to aim high for our students`|
|`Ofstedrequirements`|`and staff with the desire to be Outstanding`|
|`Failure to meet GDPR`|`A regular board meeting agenda consideration.  Regular training of staff and`|
|`requirements`|`reminders that they need to adhere to the policies and procedures in place.`|
||`Craftworks College has 4 very good Trustees that are dedicated to supporting`|
||`the work of Craftworks College. We do not take them for granted as we`|
||`recognise that it is a gift that they give their time to support the work that we do.`|
||`We are in the process of enlisting a parent trustee at present and we are always`|
||`openly recruiting so that there is a pool of people to work with to support the`|
|`Failure to gather good trustees`|`college.`|



## **`STATEMENT OF TRUSTEES' RESPONSIBILITIES`** 

```
Thetrustees(whoarealsothedirectorsofCraftworksCommunityLimitedforthepurposesofcompanylaw) are
responsiblefor preparingthe Reportof the Trusteesand the financialstatementsin accordancewith applicablelaw and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
```

```
Companylawrequiresthetrusteesto preparefinancialstatementsforeachfinancialyear.Underthatlaw,the trustees
haveelectedtopreparethefinancialstatementsinaccordancewithUnitedKingdomGenerallyAccepted Accounting
Practice (United Kingdom Accounting Standards and applicable law).
```

```
Undercompanylawthetrusteesmustnotapprovethefinancialstatementsunlesstheyaresatisfiedthattheygive a
trueandfairviewofthestateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplication of
resources,includingthe incomeand expenditure,of the charitablecompanyfor thatperiod.In preparingthose financial
statements, the trustees are required to
```

- `select suitable accounting policies and then 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 charitable company will continue in business.` 

```
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyat any
timethe financialpositionof the charitablecompanyandto enablethemto ensurethatthe financialstatements comply
withtheCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompany and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
```

```
In so far as the trustees are aware:
```

- `there is no relevant audit information of which the charitable company's auditors are unaware; and` 

- `the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.` 

## **`AUDITORS`** 

```
The auditors,  McCabe Ford Williams, will be proposed for re-appointment at the forthcoming Annual General Meeting.
```

```
Page 14
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 JULY 2025`** 

`Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:` Apr 24, 2026 


```
........................................................................
J Lewis - Trustee
```

```
Page 15
```



## **`REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CRAFTWORKS COMMUNITY LIMITED`** 

## **`Opinion`** 

```
WehaveauditedthefinancialstatementsofCraftworksCommunityLimited(the'charitablecompany')forthe year
ended29 July2025whichcomprisethe Statementof FinancialActivities,the BalanceSheet,the CashFlow Statement
andnotestothefinancialstatements,includingasummaryofsignificantaccountingpolicies.Thefinancial reporting
frameworkthathasbeenappliedintheirpreparationisapplicablelawandUnitedKingdomAccounting Standards
(United Kingdom Generally Accepted Accounting Practice).
```

```
In our opinion the financial statements:
```

- `give a true and fair view of the state of the charitable company's affairs as at 29 July 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;` 

- `have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and` 

- `have been prepared in accordance with the requirements of the Companies Act 2006.` 

## **`Basis for opinion`** 

```
WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicable law.
OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditof the
financialstatementssectionof our report.We are independentof the charitablecompanyin accordancewith the ethical
requirementsthatarerelevanttoourauditofthefinancialstatementsintheUK,includingtheFRC'sEthical Standard,
and we havefulfilledour otherethicalresponsibilitiesin accordancewith theserequirements.We believethat the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
```

## **`Conclusions relating to going concern`** 

```
In auditingthefinancialstatements,we haveconcludedthatthetrustees'useof thegoingconcernbasisof accounting
in the preparation of the financial statements is appropriate.
```

```
Basedon the work we have performed,we have not identifiedany materialuncertaintiesrelatingto eventsor  conditions
that,individuallyorcollectively,maycastsignificantdoubtonthecharitablecompany'sabilitytocontinueasa going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
```

```
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedinthe relevant
sections of this report.
```

## **`Other information`** 

```
Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincludedin the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
```

```
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
```

```
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand,in doing
so,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorour knowledge
obtainedintheauditorotherwiseappearstobemateriallymisstated.Ifweidentifysuchmaterialinconsistencies or
apparentmaterialmisstatements,we are requiredto determinewhetherthis givesrise to a materialmisstatementin the
financialstatementsthemselves.If,basedontheworkwehaveperformed,weconcludethatthereisa material
misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard.
```

## **`Opinions on other matters prescribed by the Companies Act 2006`** 

```
In our opinion, based on the work undertaken in the course of the audit:
```

- `the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and` 

- `the Report of the Trustees has been prepared in accordance with applicable legal requirements.` 

```
Page 16
```



## **`REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CRAFTWORKS COMMUNITY LIMITED`** 

## **`Matters on which we are required to report by exception`** 

```
In the lightof the knowledgeand understandingof the charitablecompanyand its environmentobtainedin the course of
the audit, we have not identified material misstatements in the Report of the Trustees.
```

```
We have nothingto reportin respectof the followingmatterswhere the CompaniesAct 2006 requiresus to reportto you
if, in our opinion:
```

- `adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or` 

- `the financial statements are not in agreement with the accounting records and returns; or` 

- `certain disclosures of trustees' remuneration specified by law are not made; or` 

- `we have not received all the information and explanations we require for our audit.` 

## **`Responsibilities of trustees`** 

```
AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrustees(whoarealsothedirectorsof the
charitablecompanyfor the purposesof companylaw) are responsiblefor the preparationof the financialstatements and
for being satisfiedthat they give a true and fair view, and for such internalcontrolas the trusteesdetermineis necessary
to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
```

```
Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharitablecompany'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoing concern
basisof accountingunlessthe trusteeseitherintendto liquidatethe charitablecompanyor to ceaseoperations,or  have
no realistic alternative but to do so.
```

```
Page 17
```



```
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CRAFTWORKS COMMUNITY LIMITED
```

## **`Our responsibilities for the audit of the financial statements`** 

```
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefree from
materialmisstatement,whetherduetofraudorerror,andtoissueaReportoftheIndependentAuditorsthat includes
ouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconducted in
accordancewithISAs(UK)willalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarise from
fraudorerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpected to
influence the economic decisions of users taken on the basis of these financial statements.
```

```
Irregularitiesincludingfraudareinstancesofnon-compliancewithlawsandregulations.Wedesignproceduresin line
with our responsibilitiesoutlinedabove,to detectmaterialmisstatementsin respectof irregularitiesincludingfraud. The
extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
```

```
Ourapproachto identifyingandassessingtherisksof materialmisstatementin respectof irregularities,including fraud
and non-compliance with laws and regulations, was as follows:
```

```
- theengagementpartnerensuredthattheengagementteamcollectivelyhadtheappropriatecompetence, capabilities
and skills to identify or recognise non-compliance with applicable laws and regulations;
```

```
- we identifiedthelawsandregulationsapplicableto thecompanythroughdiscussionswithtrusteesand management
and our experience of the sector;
```

```
-wefocusedonspecificlawsandregulationswhichweconsideredmayhaveadirectmaterialeffectonthe financial
statementsortheoperationsofthecharitablecompany,including,butnotlimitedto,theCompaniesAct2006, the
Charities SORP 2019 and UK tax legislation;
```

```
-weassessedtheextentofcompliancewiththelawsandregulationsidentifiedabovethroughmakingenquiries of
management; and
```

```
-identifiedlawsandregulationswerecommunicatedwithintheauditteamregularlyandtheteamremainedalert to
instances of non-compliance throughout the audit.
```

```
Weassessedthesusceptibilityofthecharitablecompany'sfinancialstatementstomaterialmisstatement, including
obtaining an understanding of how fraud might occur, by:
```

```
- makingenquiriesof managementandthetrusteesas to wheretheyconsideredtherewas susceptibilityto fraud, their
knowledge of actual, suspected and alleged fraud;
```

```
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
```

```
To address the risk of fraud through management bias and override of controls, we:
```

```
- performed analytical procedures to identify any unusual or unexpected relationships;
```

```
- tested journal entries to identify unusual transactions;
```

```
- assessedwhetherjudgementsandassumptionsmadein determiningthe accountingestimatesset out in note1  were
indicative of potential bias; and
```

```
- investigated the rationale behind significant or unusual transactions.
```

```
Inresponsetotheriskofirregularitiesandnon-compliancewithlawsandregulations,wedesignedprocedures which
included, but were not limited to:
```

```
- agreeing financial statement disclosures to underlying supporting documentation;
```

```
- reading the minutes of meetings of those charged with governance;
```

```
- enquiring of management as to actual and potential litigation and claims; and
```

- `reviewing correspondence with HMRC and relevant regulators such as the DfE.` 

```
Becauseoftheinherentlimitationsofanaudit,thereisariskthatwewillnotdetectallirregularities,including those
leadingto a materialmisstatementin the financialstatementsor non-compliancewith regulation.This risk increases the
morethatcompliancewithalaworregulationisremovedfromtheeventsandtransactionsreflectedinthe financial
statements,as we will be less likelyto becomeaware of instancesof non-compliance.The risk is also greater regarding
irregularitiesoccurringduetofraudratherthanerror,asfraudinvolvesintentionalconcealment,forgery, collusion,
omission or misrepresentation.
```

```
Page 18
```



## **`REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CRAFTWORKS COMMUNITY LIMITED`** 

```
A furtherdescriptionof our responsibilitiesfor the auditof the financialstatementsis locatedon the Financial Reporting
Council'swebsiteat www.frc.org.uk/auditorsresponsibilities.This descriptionforms part of our Report of the Independent
Auditors.
```

## **`Use of our report`** 

```
Thisreportis madesolelyto the charitablecompany'smembers,as a body,in accordancewith Chapter3 of Part 16 of
theCompaniesAct2006.Ourauditworkhasbeenundertakensothatwemightstatetothecharitable company's
membersthosematterswearerequiredtostatetotheminanauditors'reportandfornootherpurpose.Tothe fullest
extentpermittedby law, we do not acceptor assumeresponsibilityto anyoneother than the charitablecompanyand the
charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
```

`Clair Rayner FCA DChA (Senior Statutory Auditor) for and on behalf of McCabe Ford Williams Statutory Auditors and Chartered Accountants Building 1063 Cornforth Drive Kent Science Park Sittingbourne Kent ME9 8PX` Apr 24, 2026 

```
Date: .............................................
```

```
Page 19
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 29 JULY 2025`** 

|`Notes`<br>**`INCOME AND ENDOWMENTS FROM`**<br>`Donations and legacies`<br>`3`<br>**`Charitable activities`**<br>`5`<br>`Charitable Activities`<br>`Other trading activities`<br>`4`<br>**`Total`**<br>**`EXPENDITURE ON`**<br>`Raising funds`<br>`6`<br>**`Charitable activities`**<br>`7`<br>`Charitable Activities`<br>**`Total`**<br>**`NET INCOME`**<br>**`RECONCILIATION OF FUNDS`**<br>`Total funds brought forward`<br>**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`<br>`fund`<br>`£`<br>`1,170`<br>`10,500`<br>`3,764`<br>`15,434`<br>`-`<br>`15,434`<br>`15,434`<br>`-`<br>`3,652`<br>`3,652`|`Restricted`<br>`funds`<br>`£`<br>`83,984`<br>`1,948,562`<br>`-`<br>`2,032,546`<br>`-`<br>`1,959,568`<br>`1,959,568`<br>`72,978`<br>`327,509`<br>`400,487`|`29.7.25`<br>`Total`<br>`funds`<br>`£`<br>`85,154`<br>`1,959,062`<br>`3,764`<br>`2,047,980`<br>`-`<br>`1,975,002`<br>`1,975,002`<br>`72,978`<br>`331,161`<br>`404,139`|`29.7.24`<br>`Total`<br>`funds`<br>`£`<br>`62,080`<br>`1,585,730`<br>`12,086`|
|---|---|---|---|---|
|||||`1,659,896`|
|||||`352`<br>`1,513,991`|
|||||`1,514,343`|
|||||`145,553`<br>`185,608`|
|||||`331,161`|



```
The notes form part of these financial statements
```

```
Page 20
```



## **`CRAFTWORKS COMMUNITY LIMITED (REGISTERED NUMBER: 13181228)`** 

## **`BALANCE SHEET 29 JULY 2025`** 

|`Unrestricted`<br>`fund`<br>`Notes`<br>`£`<br>**`FIXED ASSETS`**<br>`Tangible assets`<br>`13`<br>`-`<br>**`CURRENT ASSETS`**<br>`Debtors`<br>`14`<br>`-`<br>`Cash at bank`<br>`3,652`<br>`3,652`<br>**`CREDITORS`**<br>`Amounts falling due within one year`<br>`15`<br>`-`<br>**`NET CURRENT ASSETS`**<br>`3,652`<br>**`TOTAL ASSETS LESS CURRENT LIABILITIES`**<br>`3,652`<br>**`NET ASSETS`**<br>`3,652`<br>**`FUNDS`**<br>`16`<br>`Unrestricted funds`<br>`Restricted funds`<br>**`TOTAL FUNDS`**|`Restricted`<br>`funds`<br>`£`<br>`47,227`<br>`31,899`<br>`409,477`<br>`441,376`<br>`(88,116)`<br>`353,260`<br>`400,487`<br>`400,487`|`29.7.25`<br>`Total`<br>`funds`<br>`£`<br>`47,227`<br>`31,899`<br>`413,129`<br>`445,028`<br>`(88,116)`<br>`356,912`<br>`404,139`<br>`404,139`<br>`3,652`<br>`400,487`<br>`404,139`|`29.7.24`<br>`Total`<br>`funds`<br>`£`<br>`40,910`<br>`869`<br>`385,916`<br>`386,785`<br>`(96,534)`<br>`290,251`<br>`331,161`<br>`331,161`<br>`3,652`<br>`327,509`<br>`331,161`|
|---|---|---|---|



`The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:` Apr 24, 2026 


```
.............................................
J Lewis - Trustee
```

```
The notes form part of these financial statements
```

```
Page 21
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`CASH FLOW STATEMENT FOR THE YEAR ENDED 29 JULY 2025`** 

|`Notes`<br>**`Cash flows from operating activities`**<br>`Cash generated from operations`<br>`1`<br>`Interest paid`<br>`Net cash (used in)/provided by operating activities`<br>**`Cash flows from investing activities`**<br>`Purchase of tangible fixed assets`<br>`Capital grants from DfE`<br>`Net cash provided by investing activities`<br>**`Change in cash and cash equivalents in`**<br>**`the reporting period`**<br>**`Cash and cash equivalents at the`**<br>**`beginning of the reporting period`**<br>**`Cash and cash equivalents at the end of`**<br>**`the reporting period`**|`29.7.25`<br>`£`<br>`(36,523)`<br>`(95)`<br>`(36,618)`<br>`(20,153)`<br>`83,984`<br>`63,831`<br>`27,213`<br>`385,916`<br>`413,129`|`29.7.24`<br>`£`<br>`122,343`<br>`-`<br>`122,343`<br>`(12,807)`<br>`62,040`<br>`49,233`<br>`171,576`<br>`214,340`<br>`385,916`|
|---|---|---|



```
The notes form part of these financial statements
```

```
Page 22
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 29 JULY 2025`** 

|**`1.`**<br>**`RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES`**<br>`29.7.25`<br>`£`<br>**`Net income for the reporting period (as per the Statement of Financial`**<br>**`Activities)`**<br>`72,978`<br>**`Adjustments for:`**<br>`Depreciation charges`<br>`13,606`<br>`Interest paid`<br>`95`<br>`Capital grants from DfE`<br>`(83,984)`<br>`Bad debts provision`<br>`20,187`<br>`Disposal of fixed assets`<br>`230`<br>`(Increase)/decrease in debtors`<br>`(51,217)`<br>`(Decrease)/increase in creditors`<br>`(8,418)`<br>**`Net cash (used in)/provided by operations`**<br>`(36,523)`|`29.7.24`<br>`£`<br>`145,553`<br>`10,740`<br>`-`<br>`(62,040)`<br>`-`<br>`-`<br>`4,602`<br>`23,488`|
|---|---|
||`122,343`|



## **`2. ANALYSIS OF CHANGES IN NET FUNDS`** 

||`At 30.7.24`|`Cash flow`|`At 29.7.25`|
|---|---|---|---|
||`£`|`£`|`£`|
|**`Net cash`**||||
|`Cash at bank`|`385,916`|`27,213`|`413,129`|
||`385,916`|`27,213`|`413,129`|
|**`Total`**|`385,916`|`27,213`|`413,129`|



```
The notes form part of these financial statements
```

```
Page 23
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JULY 2025`** 

## **`1. COMPANY STATUS`** 

```
Thecompanyisaprivatecompanylimitedbyguaranteeandconsequentlydoesnothavesharecapital. The
companyisincorporatedinEnglandandWales.Thecompanyobtainedcharitablestatuson16February 2023
and is a registered charity.
```

```
The presentation currency of the financial statements is the Pound Sterling (£).
```

## **`2. ACCOUNTING POLICIES`** 

## **`Basis of preparing the financial statements`** 

```
Thefinancialstatementsofthecharitablecompany,whichisa publicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention.
```

## **`Critical accounting judgements and key sources of estimation uncertainty`** 

```
Intheapplicationofthecharitablecompany'saccountingpolicies,managementisrequiredto make
judgements,estimatesandassumptionsaboutthecarryingvalueofassetsandliabilitiesthatarenot readily
apparentfromothersources.Theestimateandunderlyingassumptionsarebasedon historicalexperience and
other factors that are considered relevant. Actual results may differ from these estimates.
Theestimatesandunderlyingassumptionsarereviewedonanongoingbasis.Revisionsto accounting
estimatesare recognisedin the periodto whichthe estimateis revised.If the revisionaffectsonlythatperiod or
in the period of the revision and future periods if the revision affects both current and future periods.
```

```
Thekeysourcesofestimationuncertainlythathaveasignificanteffectontheamountsrecognisedin the
financialstatementsare the depreciationchargesthat are calculatedwith referenceto the usefuleconomiclife of
fixed assets.
```

## **`Going concern`** 

```
Thetrusteesassesswhethertheuseofgoingconcernisappropriatei.e.whetherthereareany material
uncertainties related to events or conditions that may cast significant doubt on the ability of the company to
continueas a going concern.The trusteesmake this assessmentin respectof a periodfor at least one year from
the dateof authorisationfor issueof the financialstatementsandhaveconcludedthatthe charityhas adequate
resourcesto continuein operationalexistencefor the foreseeablefutureandthereare no material uncertainties
aboutthe charitiesabilityto continueas a goingconcern,thus they continueto adoptthe goingconcernbasis of
accounting in preparing the financial statements.
```

## **`Income`** 

```
IncomeisincludedintheStatementofFinancialActivities(SoFA)whenthecharitybecomeentitledto,and is
probably certain to receive, the income and the amount of the income  can be measured with sufficient reliability.
```

```
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
```

## **`Donations and Legacies`** 

```
Voluntaryincomereceivedbywayofgrants,donationsandgifts,isincludedintheSoFAwhenreceivable and
only when the charity has unconditional entitlement to the income.
```

```
continued...
```

```
Page 24
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`2. ACCOUNTING POLICIES - continued`** 

## **`Income`** 

## **`Revenue Grants`** 

```
GrantsareincludedinthestatementoffinancialActivitiesonareceivablebasis.Thebalanceof income
receivedfor specificpurposesbut not expendedduringthe periodis shownin the relevantfundson the  balance
sheet.Whereincomeisreceivedinadvanceofmeetinganyperformance-relatedconditionsthereis not
unconditionalentitlementtotheincomeanditsrecognitionisdeferredandincludedincreditorsas deferred
incomeuntiltheperformance-relatedconditionsaremet.Whereentitlementoccursbeforeincomeis received,
the income is accrued.
```

## **`Capital Grants`** 

```
Capitalgrantsare recognisedin full when thereis an unconditionalentitlementto the grant.Unspentamounts of
capital grants are reflected in the balance sheet in the restricted fixed asset fund.
```

## **`Expenditure`** 

```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasis and
hasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedto particularheadingstheyhavebeenallocatedto activitieson a basisconsistentwith the use
of resources.
```

```
Expenditureon RaisingFundscomprisethe costsassociatedwith attractingvoluntaryincome,fundraising costs
and investment management costs.
```

```
Expenditureon Charitableactivitiescomprisethe costsincurredby the charityin the deliveryof its activities and
services in the furtherance of its objects, including the making of grants and governance costs.
```

```
Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirement of
thecharity,includinganyaudit/independentexaminationfees,costslinkedtothestrategicmanagementof the
charity, together with a share of the other administration costs.
```

```
Other expenditure are support costs not allocated to a particular activity.
```

## **`Tangible fixed assets and depreciation`** 

```
FixedAssetsarerecognisedatcostanddepreciationisprovidedatthefollowingannualratesinorderto write
off each asset over its estimated useful life.
```

```
Buildings                                                      10% Straight Line.
Fixtures, Fittings &Equipment                       25% Reducing Balance.
```

## **`Trade and other debtors`** 

```
Tradeandotherdebtorsarerecognisedatthesettlementamountdueafteranytradediscount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
```

## **`Cash and cash equivalents`** 

```
Cashandcashequivalentscomprisecashatbankandonhand,demanddepositswithbanksand other
short-termhighlyLiquidinvestmentswithoriginalmaturitiesofthreemonthsorlessandbankoverdraftsin the
statementof financialposition,bankoverdraftsare shown withinborrowingsor currentliabilities.In the  Statement
ofcashflows,cashandcashequivalentsareshownnetofbankoverdraftsthatarerepayableondemand and
form an integral part of the company's cash management.
```

```
continued...
```

```
Page 25
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`2. ACCOUNTING POLICIES - continued`** 

## **`Taxation`** 

```
The charity is exempt from corporation tax on its charitable activities.
```

## **`Fund accounting`** 

```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```

```
Restrictedfundscan onlybe usedfor particularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
```

```
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
```

## **`Pension costs and other post-retirement benefits`** 

```
The charitablecompanyoperatesa definedcontributionplanfor its employees.A definedContributionplanis a
pensionplanunderwhichthecompanypaysfixedcontributionsintoaseparateentity.Oncethe contribution
havebeenpaidthecompanyhasnofurtherpaymentsobligations.charitablecompany'spensionscheme are
charged to the Statement of Financial Activities in the period to which they relate.
```

## **`Trade and other creditors`** 

```
Shorttermcreditorsare measuredat the transactionprice,othercreditorsandprovisionsare recognised where
the charityhas a presentobligationresultingfrom a past eventthat will probablyresultin the transferof funds to
athirdpartyandtheamountduetosettletheobligationcanbemeasuredorestimatedreliably.Creditors and
provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
```

## **`Leased assets`** 

```
Wherethe charityentersintoa leasewhichentailstakingsubstantiallyallthe risksandrewardsof ownership of
anasset,theleaseistreatedasafinancelease.Leaseswhichdonottransfersubstantiallyalltherisks and
rewards of ownership to charity are classified as operating leases.
```

```
Assetsheld underfinanceleaseare initiallyrecognisedas assetsof the charityat theirfair valueat the  inception
oftheleaseor,iflower,atthepresentvalueoftheminimumleasepayments.Thecorrespondingliabilityto the
lessorisincludedinthebalancesheetdateasafinanceleaseobligation.Leasepaymentsare apportioned
betweenfinanceexpensesandreductionoftheleaseobligationsoastoachievea constantrateofinterest on
theremainingbalanceoftheliability.Financeexpensesarerecognisedimmediately,unlesstheyare directly
attributabletoqualifyingassets,inwhichcasetheyarecapitalisedinaccordancewiththecharity'spolicy on
borrowing costs.
```

```
Assets held under finance leases are depreciated in the same way as owned assets.
```

```
Operatingleasepaymentsarerecognisedasanexpenseonastraight-linebasisovertheleaseterm.In the
eventsthatleaseincentivesarereceivedtoenterintooperatingleases,suchincentivesarerecognisedas a
liability.Theaggregatebenefitofincentivesisrecognisedasareductionofrentalexpenseona straight-line
basis.
```

## **`Agency Arrangements`** 

```
ThecharitablecompanyactsasanagentindistributingbursaryfundsfromESFA.Paymentsreceived from
ESFAandsubsequentdisbursementstostudentsareexcludedfromthestatementoffinancialactivitiesas the
charitablecompanydoesnothavecontroloverthecharitableapplicationofthefunds.Thecharitable company
doesnotcurrentlyallocateanypercentageoffundingtowardsitsownadministrationcosts.Thefunds received
and paid and any balances held are disclosed in note 19.
```

```
continued...
```

```
Page 26
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

|**`3.`**<br>**`DONATIONS AND LEGACIES`**<br>`Donations`<br>`Capital Grants`<br>`Grants received, included in the above, are as follows:`<br>`DfE Buildings & Assets Allocation`<br>**`4.`**<br>**`OTHER TRADING ACTIVITIES`**<br>`Provision of Staff`<br>**`5.`**<br>**`INCOME FROM CHARITABLE ACTIVITIES`**<br>`Activity`<br>`Grants`<br>`Charitable Activities`<br>`Grants received, included in the above, are as follows:`<br>`DfE Funding Element 1`<br>`DfE Funding Element 2`<br>`LA Funding Element 3`<br>`DfE Tuition Fund`<br>`Free School Meals`<br>`DfE Teacher Mentoring Programme`<br>`Other Government Revenue Grants`<br>`Other DfE Revenue Funding`|`29.7.25`<br>`£`<br>`1,170`<br>`83,984`<br>`85,154`<br>`29.7.25`<br>`£`<br>`83,984`<br>`29.7.25`<br>`£`<br>`3,764`<br>`29.7.25`<br>`£`<br>`1,959,062`<br>`29.7.25`<br>`£`<br>`651,379`<br>`510,000`<br>`764,353`<br>`-`<br>`13,309`<br>`-`<br>`10,500`<br>`9,521`<br>`1,959,062`|`29.7.24`<br>`£`<br>`40`<br>`62,040`<br>`62,080`<br>`29.7.24`<br>`£`<br>`62,040`<br>`29.7.24`<br>`£`<br>`12,086`<br>`29.7.24`<br>`£`<br>`1,585,730`|
|---|---|---|
|||`29.7.24`<br>`£`<br>`542,505`<br>`468,000`<br>`565,237`<br>`3,249`<br>`4,749`<br>`1,990`<br>`-`<br>`-`|
|||`1,585,730`|



```
continued...
```

```
Page 27
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`6. RAISING FUNDS`** 

## **`Other trading activities`** 

|`Advertising & Marketing`<br>**`7.`**<br>**`CHARITABLE ACTIVITIES COSTS`**<br>`Charitable Activities`<br>**`8.`**<br>**`SUPPORT COSTS`**<br>`Management`<br>`£`<br>`Charitable Activities`<br>`4,021`|`Direct`<br>`Costs`<br>`£`<br>`1,930,466`<br>`Finance`<br>`£`<br>`1,464`|`29.7.25`<br>`£`<br>`-`<br>`Support`<br>`costs (see`<br>`note 8)`<br>`£`<br>`44,536`<br>`Governance`<br>`costs`<br>`£`<br>`39,051`|`29.7.24`<br>`£`<br>`352`<br>`Totals`<br>`£`<br>`1,975,002`|
|---|---|---|---|
||||`Totals`<br>`£`<br>`44,536`|



## **`9. NET INCOME/(EXPENDITURE)`** 

```
Net income/(expenditure) is stated after charging/(crediting):
```

||`29.7.25`|`29.7.24`|
|---|---|---|
||`£`|`£`|
|`Auditors' remuneration`|`10,600`|`9,625`|
|`Auditors' remuneration for non audit work`|`2,675`|`2,915`|
|`Depreciation - owned assets`|`13,606`|`10,741`|



## **`10. TRUSTEES' REMUNERATION AND BENEFITS`** 

```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended29July2025norfortheyear ended
29 July 2024.
```

## **`Trustees' expenses`** 

```
There were no  trustees' expenses paid for the year ended 29 July 2025 nor for the year ended 29 July 2024.
```

```
continued...
```

```
Page 28
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued`** 

## **`FOR THE YEAR ENDED 29 JULY 2025`** 

## **`11. STAFF COSTS`** 

|`Wages and salaries`<br>`Social security costs`<br>`Other pension costs`|`29.7.25`<br>`£`<br>`1,228,436`<br>`110,758`<br>`21,669`<br>`1,360,863`|`29.7.24`<br>`£`<br>`944,838`<br>`68,730`<br>`16,164`|
|---|---|---|
|||`1,029,732`|



```
Totalamountofemployeesalaryandbenefitsrecievedbykeymanagementpersonnelis:£231,671 (2024:
£186,897)
```

```
The average monthly number of employees during the year was as follows:
```

|`Management`<br>`Delivery of Services`<br>`No employees received emoluments in excess of £60,000.`<br>**`12.`**<br>**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**<br>`Unrestricted`<br>`fund`<br>`£`<br>**`INCOME AND ENDOWMENTS FROM`**<br>`Donations and legacies`<br>`40`<br>**`Charitable activities`**<br>`Charitable Activities`<br>`-`<br>`Other trading activities`<br>`12,086`<br>**`Total`**<br>`12,126`<br>**`EXPENDITURE ON`**<br>`Raising funds`<br>`-`<br>**`Charitable activities`**<br>`Charitable Activities`<br>`9,276`<br>**`Total`**<br>`9,276`<br>**`NET INCOME`**<br>`2,850`|`29.7.25`<br>`4`<br>`49`<br>`53`<br>`Restricted`<br>`funds`<br>`£`<br>`62,040`<br>`1,585,730`<br>`-`<br>`1,647,770`<br>`352`<br>`1,504,715`<br>`1,505,067`<br>`142,703`|`29.7.24`<br>`4`<br>`39`<br>`43`<br>`Total`<br>`funds`<br>`£`<br>`62,080`<br>`1,585,730`<br>`12,086`|
|---|---|---|
|||`1,659,896`|
|||`352`<br>`1,513,991`|
|||`1,514,343`|
|||`145,553`|



```
continued...
```

```
Page 29
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued`** 

## **`FOR THE YEAR ENDED 29 JULY 2025`** 

|**`12.`**<br>**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**<br>`Unrestricted`<br>`Restricted`<br>`fund`<br>`funds`<br>`£`<br>`£`<br>**`RECONCILIATION OF FUNDS`**<br>`Total funds brought forward`<br>`801`<br>`184,807`<br>**`TOTAL FUNDS CARRIED FORWARD`**<br>`3,651`<br>`327,510`<br>**`13.`**<br>**`TANGIBLE FIXED ASSETS`**<br>`Improvements`<br>`Fixtures`<br>`to`<br>`and`<br>`property`<br>`fittings`<br>`£`<br>`£`<br>**`COST`**<br>`At 30 July 2024`<br>`27,355`<br>`43,469`<br>`Additions`<br>`758`<br>`19,395`<br>`Disposals`<br>`-`<br>`(230)`<br>`At 29 July 2025`<br>`28,113`<br>`62,634`<br>**`DEPRECIATION`**<br>`At 30 July 2024`<br>`9,056`<br>`20,858`<br>`Charge for year`<br>`2,811`<br>`10,795`<br>`At 29 July 2025`<br>`11,867`<br>`31,653`<br>**`NET BOOK VALUE`**<br>`At 29 July 2025`<br>`16,246`<br>`30,981`<br>`At 29 July 2024`<br>`18,299`<br>`22,611`<br>**`14.`**<br>**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**<br>`29.7.25`<br>`£`<br>`Trade debtors`<br>`20,671`<br>`Other debtors`<br>`11,228`<br>`31,899`||`Total`<br>`funds`<br>`£`<br>`185,608`|
|---|---|---|
|||`331,161`|
||`Totals`<br>`£`<br>`70,824`<br>`20,153`<br>`(230)`<br>`90,747`<br>`29,914`<br>`13,606`<br>`43,520`<br>`47,227`<br>`40,910`<br>`29.7.24`<br>`£`<br>`-`<br>`869`<br>`869`||



```
continued...
```

```
Page 30
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** 

|`Trade creditors`<br>`Social security and other taxes`<br>`Other creditors`<br>`Accrued expenses`<br>**`MOVEMENT IN FUNDS`**<br>**`Unrestricted funds`**<br>`General fund`<br>**`Restricted funds`**<br>`DfE Funding Element 1`<br>`DfE Funding Element 2`<br>`LA Funding Element 3`<br>`Free School Meals`<br>`DfE Buildings & Assets Allocation`<br>**`TOTAL FUNDS`**<br>`Net movement in funds, included in the above are as follows:`<br>**`Unrestricted funds`**<br>`General fund`<br>**`Restricted funds`**<br>`DfE Funding Element 1`<br>`DfE Funding Element 2`<br>`LA Funding Element 3`<br>`Free School Meals`<br>`DfE Buildings & Assets Allocation`<br>`Other DfE Grants`<br>**`TOTAL FUNDS`**||
|---|---|



## **`16. MOVEMENT IN FUNDS`** 

```
continued...
```

```
Page 31
```



```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`16. MOVEMENT IN FUNDS - continued`** 

## **`Comparatives for movement in funds`** 

|`At`<br>`30.7.23`<br>`£`<br>**`Unrestricted funds`**<br>`General fund`<br>`801`<br>**`Restricted funds`**<br>`DfE Funding Element 1`<br>`67,792`<br>`DfE Funding Element 2`<br>`18,200`<br>`LA Funding Element 3`<br>`26,591`<br>`SENCO Funding & Training`<br>`36,753`<br>`Free School Meals`<br>`2,469`<br>`DfE Buildings & Assets Allocation`<br>`33,002`<br>`184,807`<br>**`TOTAL FUNDS`**<br>`185,608`<br>`Comparative net movement in funds, included in the above are as follows:`|`Net`<br>`movement`<br>`in funds`<br>`£`<br>`2,851`<br>`23,914`<br>`41,244`<br>`105,648`<br>`(36,753)`<br>`(2,138)`<br>`10,787`<br>`142,702`<br>`145,553`|`At`<br>`29.7.24`<br>`£`<br>`3,652`<br>`91,706`<br>`59,444`<br>`132,239`<br>`-`<br>`331`<br>`43,789`|
|---|---|---|
|||`327,509`|
|||`331,161`|
||||



|**`Unrestricted funds`**<br>`General fund`<br>**`Restricted funds`**<br>`DfE Funding Element 1`<br>`DfE Funding Element 2`<br>`LA Funding Element 3`<br>`DfE Tuition Fund`<br>`SENCO Funding & Training`<br>`Free School Meals`<br>`DfE Buildings & Assets Allocation`<br>`DfE Teacher Mentoring Programme`<br>**`TOTAL FUNDS`**|`Incoming`<br>`resources`<br>`£`<br>`12,126`<br>`542,504`<br>`468,001`<br>`565,237`<br>`3,249`<br>`-`<br>`4,749`<br>`62,040`<br>`1,990`<br>`1,647,770`<br>`1,659,896`|`Resources`<br>`expended`<br>`£`<br>`(9,275)`<br>`(518,590)`<br>`(426,757)`<br>`(459,589)`<br>`(3,249)`<br>`(36,753)`<br>`(6,887)`<br>`(51,253)`<br>`(1,990)`<br>`(1,505,068)`<br>`(1,514,343)`|`Movement`<br>`in funds`<br>`£`<br>`2,851`<br>`23,914`<br>`41,244`<br>`105,648`<br>`-`<br>`(36,753)`<br>`(2,138)`<br>`10,787`<br>`-`|
|---|---|---|---|
||||`142,702`|
||||`145,553`|



```
continued...
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```
CRAFTWORKS COMMUNITY LIMITED
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 JULY 2025`** 

## **`17. EMPLOYEE BENEFIT OBLIGATIONS`** 

```
The companyoperatesa definedcontributionscheme.The providerof the schemeis NEST. Duringthe year  the
charity contributed £21,669 (2024: £16,465). There was an outstanding balance of £Nil (2024: £3,072).
```

## **`18. RELATED PARTY DISCLOSURES`** 

```
Duringthe year the companymade salesto BrogdaleCIC of £Nil (2024:£3,048)and made paymentsto them of
£172,477 (2024: £131,527). At the year end the net amount owing by Brogdale CIC was £Nil (2024: £NIL).
```

```
DuringtheyearthecompanyalsomadesalestoVibeCommunityLimitedof£3,763(2024:£8,014)and made
paymentsto themof £13,170(2024:£1,956).At the yearend the net amountowingby VibeCommunity Limited
was £Nil (2024: £Nil).
```

```
V Turner,a memberof theseniormanagementteamhasa closefamilyrelationshipwithS Manneringwhois  a
self employed marketing consultant. The company made payments to S Mannering of £1,400 (2024: £Nil)
```

```
The CEO/ PrincipalR O'Neillof the charityhas a closefamilyrelationshipwith F O'Neillwho is also a member of
keymanagementpersonnel.DuringtheyearthecostofemploymentofRO'Neillamountedto£68,763 (2024:
£54,220); the cost of employment of F O'Neill amounted to £53,954 (2024: £49,858).
```

## **`19. BURSARY FUNDS`** 

```
ThecharitablecompanydistributesbursaryfundstostudentsasanagentoftheDfE.Intheyearunder review
the charitable company received £53,865 (2024: £57,390) and disbursed £67,320 (2024 : £46,379) of the funds.
```

```
The Collegechargeda fee of £9,521in respectof administeringthe Bursaryfor the years2021-2025,being 5%
perannumoftheBursaryincomereceivedinthisperiod.TheCollegewillnowchargeanannualfee to
administer Bursary Funds of 5% of the Bursary received.
```

```
Anamountof£15,153(2024:£38,129)isincludedinothercreditorsrelatingtoundistributedfunds,thatif not
disbursed in the next financial year will be repayable to the DfE.
```

```
Page 33
```



## CRA6309 - Draft Accounts Y.E 29 July 2025 2026-04-24 

## Final Audit Report 

Created: 2026-04-24 By: McCabe Ford Williams (sittingbourne.partners@mfw.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA1Nc_NDZwEDR3DblF_A2g_kwAZ9nf3zZ3 

## "CRA6309 - Draft Accounts Y.E 29 July 2025" History 

## Document created by McCabe Ford Williams (sittingbourne.partners@mfw.co.uk) 

2026-04-24 - 9:09:18 AM GMT- IP address: 94.228.44.26 

## Document emailed to Edward Lewis (john@leadsheet.co.uk) for signature 

2026-04-24 - 9:12:33 AM GMT 

## Email viewed by Edward Lewis (john@leadsheet.co.uk) 

2026-04-24 - 9:16:12 AM GMT- IP address: 138.248.174.118 

## Document e-signed by Edward Lewis (john@leadsheet.co.uk) 

Signature Date: 2026-04-24 - 9:16:39 AM GMT - Time Source: server- IP address: 138.248.174.118 

## Document emailed to clair.rayner@mfw.co.uk for signature 

2026-04-24 - 9:16:41 AM GMT 

## Email viewed by clair.rayner@mfw.co.uk 

2026-04-24 - 9:17:09 AM GMT- IP address: 54.221.239.134 

Signer clair.rayner@mfw.co.uk entered name at signing as Clair Rayner 

2026-04-24 - 11:24:17 AM GMT- IP address: 94.228.44.26 

## Document e-signed by Clair Rayner (clair.rayner@mfw.co.uk) 

Signature Date: 2026-04-24 - 11:24:19 AM GMT - Time Source: server- IP address: 94.228.44.26 

## Agreement completed. 

2026-04-24 - 11:24:19 AM GMT