CHARrrY REGISTRATION NUMBER 1206625
COMPANY REGISTRATION NUMBER 12121987
SHEFFtELD ALTERNATIVE PRO￿slON FOR EDUCATION LTD
TIA SHAPED
UNAUDrrED FIIYANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
UHY

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
A Blench
JFOX
J Ward-capes
M Thomas
ChAlr
A Blench
CEO
Secretary
R Staniforth
Charlty number
1206625
Company number
12121987
Reglstered ofnce
The Qu8th￿l
99 Parkway Avenue
Shcfficld
South Yorkshire
S9 4WG
Independent ex4mlner
M Mealing Bsc FCCA
UHY Hacker Young
6 Broadfield Court
Broadfield Way
Sheffield
S8 OXF
BAnker8
Cowoperative Bank plc
PO Box 250
Skelmcrsdale
WN8 6WT
￿￿8]n Money
StsnderlaDd
SR43 4JB

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
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CONTENTS
Page
Trustees, report
Independent examinetrs report
io
Statement of financial activities
Balance sheet
12-13
Not¢s to the financial stAtcments
14-24

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUCUST 2025
Th¢ truste¢8 present their annual re[￿ and fina￿la} ststements for the year ended 31 Augi]st 2025.
The financial statements have b¢en preparcd in accordance with the accounting policies set out in rfftote I to the
fllwicial statements and comply with thc cbarity's govcrning d￿Umen¢ the Companics Act 2006 and
"Accounting and Reporting by Charitics: Statement of Recommended Practice applicable to charities
preparillg thcir accounts &tL accordance with the Financial Retx>rtiDg Standard 8pplicable in th¢ UK and
RepubliL of Ireland (FRS 102). (cffccllve l January 2019).
Objeetlves and aetlvitles
Th¢ objects of the charity are:
To act as 8 rtmurce for young people up to the 88¢ of 25 who are not able to engage effectively in
mainstream edueational setting living within the eity of Sheffield and South Yorkshire by providing advice
and assistance and or8ani8itig programmcs of phy8icaL educational and oth¢r activitieg as a m¢atks of..
a) advancing in life and helplng yolln2 people by developin8 their skills. cap8cities and capabilitie5 to enable
them to participate in society as independ¢nL mature and responsible inth'vidual8'
b) advAnclng education-
c) rclieving Unemployn￿Dt.
d) providing recreats'onal and leisure time activity in the interest of social welfare for peopl¢ living in the area
of benefit who have need by rcason of their yout}4 age, infinnity or di.$ability, ￿Vety or social aod economi¢
circumstances with a view to improving the conditions of lifc of such pcrsoL%.
The ljwstees bav¢ given due regard to th¢ Clwity Commission's public bencfit guidance when exerci¥ing any
powcrs OT dutics to which the guidance is ￿levant and are pleased to rep)rt on the achievcments and
perforn)ance of the organisation in linc with th¢ org8Di5ation's charitable objectives for public benefit.
Achlevements and performan¢e
Chair of Trustees Comments..
Yel again 2024-25 has be￿ another cb8llengin8 but revArdiDg year for our team of dedicated staff and
volunteers here at Shaped.
In pulling together my comments for this report I have Ttfiected utM)n our discussions trn5t¢es at board
meetings. the CEO rwrts we regularly ￿e1ve as a board and our own visits into the provision.
The overwhelming I get is of the vuln¢rnbility of the young people we wi)rk with and how as a
provision w¢ offcr hope and a pathway towards a rnor¢ positive future for our thdenL8 and their farnilies and
carcrs. Many of our young people have experienced trauma or are currently working through challenging
circum8tance.8. 1 am proud to b¢ chair of trustees and of the ongoing work that our leam does. Seeking to
dcmonstr&te every day the sha￿ Valua%'.
Committed_ In everyihing we say and do. we d￿0￿$trate commitment lo the)Y)ungpeople we work with and
the1rfami1i￿ through our daity interaclions.
Attenilve to their needg-Paying attention to Wh￿ if gO￿g onfor thenL often tsthrneath the surface.
Responsive to iheir needs- lye aim to respond in the best way in woys thatpromote gpDwth.
Empowering environmÉni- To achieve tAis we will alws hold afiuth/beliefin everyyotsngperson. a secu
hopefor iheirfuture. rJnd offer rhem an environmenl ofunconditional love.

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TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
I will mention a few things thot we have been developing this year.
We h&ve been further embedding rhythms of working such as weekly briefmgs noting concern8 actions and
Celebrating succe&8c£.
We have focussed on developing Inc￿sed CODSiStcncy ID Curriculum planlling and delivery across the sites.
The demand for our menkning offer has Incre￿ ovcr the year ￿ we appointed our mentoring lead and
expanded the mentoring team.
The intention of our curriculum is to impTOVC wellbeing. give students a positive expericDce of learning and
¢nable them to develop skills And tools which will belp them in their live5 beyond Shaped.
This is about so much more than exam results and grades. N¢verthel&s& w¢ are pleased to see stydents
accessing formal exams with us each summer. with increasing success. Being more strategic in the use of
functional 8kills in F,nglish and Maths over the year &8 a complimentary assessment supplementing GCSE
learning has paid dividends. In summer 2025 we 5UPP)rted 10 students lo sit a number of Gcsbs. Following
the sirengths and interests of specific stud¢nts we saw Science. English Lit¢ratur¢ 8Dd Geography papers
being sat for the fwst time.
Over the year ￿ developed and implemented a new foThnat for planning the provi8ion for each young person.
the Shaped Support Plan. The fonnat of these mirroring extended support plan5 used by schools. This
development was very well T¢ccivcd by s¢hools parents and career8 and strengthened with our key
stakeholder8.
A focus this year has also been around gaining & d¢¢per understanding of what is happening in the alternative
provision scene IK>tb locally and nationally. Working oui how we move towards becotnitig a regiswed
provision and how wc be influencers and change mak￿S around thi$ agenda.
We ar¢ & charitable company, and our income ¢om¢8 from charges made for our s￿]CeS (W Schools and
TN8ts) and voluntary donations. As we mentioned at last year's AGM. we have set up a School l)cvelopment
Fund to help COVLY the costs of moving to becoming a registered alternative proviston. We would welLome
any donations, either one off or on a regular b&8i8. Please sec Bec￿ Staniforth (Busines5 Manager) for further
detail8.
Thank you for your support in what¢v¢r foTm it comes it is all welcome 8nd helps us to make a diff¢renc¢ for
every young person.
Mr Andrew Blench

SHEFFIELD ALTERIYATIVE PROVISION FOR EDUCATIOIY LTD
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TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Review of the Year.
The year ending August 2025 saw Shaped reach its 6th anniversary as an organisation providing Altcrnative
Education Provision to young people in Crisis in Shcffiel(L
During this year the extraordinary dedication alld passion of our staff at Shaped Iw enabled us to successthlly
navig8te challenges and continue ctlriching the lives of young p￿pIe we work with. Our team's unwavering
cornmRtment to each young person has been evident throughout the year. enabling our young people to
experience our core values of CA.R. E. (Commilmenl Attentivenes4 Responding in th¢ best way &
Empowernient).
Alternalive Education Provision
Throughout the academic year 2024125 we continued to provide Alternative Educalion Provision from our 2
centres (Spa View & Yew taoe). Working will4 ill ￿(81, 15 young people over the year. eight in YI l and
seven in YIO.
All student places at Shaped AP are Comm￿10n¢d dirertly by our paitier schools with a S¢ryicc Level
Agreement put in place to ¢ov¢r the placemenL and this year we worke4J with 6 th'fferent partner schools from
th¢ city, one of which was new to Shaped. Over the year we have continued to build positiv¢ working
relationships with c8ch school. in parn¢ular supportin8 schools during Ofsted visits tn th¢ year. These p)sitive
relauonships have enabled us to coniinue to support thc youn8 people, and their fami'lies is the best way
possible.
Our approach lo teaching and learning (our p¢d¥8ogy) relies on a number of fimdamentsl core beliefs..
Every child's naturnl stste is one wbere they learn and grow. Like a seed, in the ri8bt environment
they will grow. but in a toxic/traumatic OT wrong environment they will noL (TTcelSeed)
Young people in crisis are not able to Icarn whilst they fe¢1 unsafe. judgc( muLkcd. con8umcd by
thcir circumstances. and without positive tElationships. Therefore, establishing rapporL a positive
relationship 8nd incrwin8 trust are the first step in helping thern to feel able to learn and grow.
Behaviour is what we are able to ￿. But it is the result of all that ￿'eS under the burface. that which
w¢ are not able lo see. This is made up of their identity. beliefs. values, and attitud¢5. This is the
complex and intertwined sense of self that been Shap￿ and infiucnc•A over nwiy years by the
relationships and circumstances of key people in their lives.
Our priority as we invitr young people into Shaped 18 to create a sense of belonging and acceptance. invtting
them to be part of the Shaped community, where we all 1¢8rn and grow together. Without prioritising this. our
stydcnts woll't be re&dy to learn. This sense of commuEiity is the fowidation of the learning environment
needed to allow space for learning and 8rowth. As a student's confidence around learning grows we seek to
support them to access forn)al &ssessments such as Functional Skills and GCSE'S 8nd in 2024-25 all eight Yl I
students left Shaped with a foTn]al qualification.
In June fIve ofthe YI i AP students sat their Maths and English tanguage GCSE'S, we had 840/¢J attcndance at
the exams" with 3 of the 5 students pa&sing both subjects aC￿"eVing an avernge of grdde 2. One student was
supported to sit fi]rther exams in English LiteratUTe, Science and Geography. phssing all of them with an
average grdd¢ overdll of 3. All 5 Shaped students said that they would not have attended their exams if they
had not been hosted at Shap￿.

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TIA SHAPED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Current Learner case stuth'¢s:
. Learner l joined ws at the begi[￿Ing of Year I l. His ￿￿001 slwed that although he was &cademically
able, he had become di5cngaged and would truant lessons and dimipt others. They felt he would
benefit from working within a smaller. supponiv¢ group to help him Progress towards his GCSES.
Throughout the year, the team worked hard to help him feel settled and secure at Shaped, and from
this place he w&5 able to re-engage kK)sitively in hiy learning. seeing it as something to invest in and
not disengage frolll. Maths had always been a particular StreD8t￿ but with CODsislenl encouragement
and tsilored suppor¢ be also grew in confidence in English. The team identified the additional
adjustments he needed-such as using a laptop in exams-40 help him succeed. He went on to sit
MatELS and Ellglish GCSES su¢c¢&sfully, aclll'eving a ￿ 3 in each subje¢L and he left Sbaped with
confinned placc at college.
Learner 2 joined us in Year 10 through our muitoring offer. She ftiund it difficult to ren￿lD in class at
sch(K)18nd was frequently placed in the isolation r(￿rn, often exwessing that she didn't "see the point
of school., Havin8 experienced significant trauma within the w¢ system, she struggled to trust
adults. Our mentoring t¢am began by spending time with her in school. fi)cusing on building a trusting
and consistent relationship. As this trust dev¢lop&l, we w¢rc able to encourage her to visit one of our
centres. After a teTm of ￿adUal introdudion and supporL she transitioneAI inlo the centre group. where
she quickly b¢came a v81ued and inllu¢ntial member, helping new learne￿ settle in when they joined.
During her time wilh us. we saw her grow in confidcn¢¢ and re-en8a8e positiv¢ly with learnin8. This
progress ¢nabl¢d her to feel empowered, develop a clearer vision for ber future, and recogDiS¢ her
own potential and whw she could achieve.
We began working with tArner 3 during the final le￿ of Year 10, following a reftrral from her
schoo5 due lo a noticcable dccline in ¢ngagement. Although she had preVio￿lY demonstrated high
levels of ability throughout Key Stage 3. this had diminished durin8 her transition into Key Stage 4.
UpM)n joining Shapcd, she integrated well into the group. building positive relationships with thc team
and engaging confidently in both M8ths and English. wh¢re she demonstrated strong capability.
ThrouBhout Year 11. staff f￿USed on devc14)ping her 4elf-4waren￿S. en&hlin8 her to recoKni%e the
UDderlying factors that t[￿dC certain situations cballengin& As thc year pro8￿$sed, it became Clear
tbat she required greater acadcmic stretc14 and our approach was adapted to xncludc increased
one-to-one tutoring in prcp8ration for her GCSES. This targeted suptKYrt enabled her to retnain
motivated and engage& and she went on to su￿essfUllY sit GCSES in Maths. English Language and
Literatu￿, Science and Ge0￿phy. achieving either grade 3 or 4 in all 5ubje¢ts. She is now thriving at
College, where she is studying Travel and Tourism.
A¢ross all our centres within the fvll cohort of the AP students we saw positive engagement in our curriculum
over the y¢aT. with an average attendance across both centr¢s of 7V/o ovcr th¢ full year. Each student has a
Story of succe&8 over the year. which looks different for each of them. We've secn S￿dents grow in
confidence, resili¢n¢e. self awaren￿, self control, social Skills, cultura] capital. and positive life-gkills
througb their time at Shaped and we know that this prepares tbwn for the next sla8¢ of life (post 16: college,
training and the world of work).

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
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TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Me
In S¢pt¢mb¢r 2023 in response to observations frotn our team and our partner schools. we launched a
mentoring servicc focused on working l-to-l with students who had become disengaged from &ny forn]al
educaliot). Since the COVID-19 pandemic a growing number of young people had found it challcnging to
return to matn8tream sehool. and had become 'str￿k,. Onc£ out of the system it clearly more and more
diffi¢vli lo return as the gap between them and their peers grew wider & increasing levels of anxiety could
been se¢n by many young people. It 15 also observed that young people not 8ttending educatlon are at an
incre&8cd risk of becoming involved in Criminal or scxual exploitattoTJ.
Over the academic year 2024r25 year we saw the mentoring WO￿ grow significantly - with 8 I IK)O/o increase
is 8tudent numb¢rs from the previous year. We worked with 16 young people on the mentoring service all of
whom had b¢¢ome disengaged from mainstream education to varymg degrees. Our bespoke mentoring
approach responds to the needs of each individual youn8 person and is focused on slowly building up
positive ￿$tIng relatioDsbip. From this place the mentor is able to introduce the young people to new
situations. new pwple and inlo new learnin8 cnvirojlltients. This helps build confidcnce, re8iliencc tn the
yOUll8 person.
The 16 students covered a wide sptttnrn of ages working with students from Y8 through to YI l. As we met
caLh student ov¢r the year we mad¢ an &wssment of the right pathway / outcomes for then) and work¢d with
them toward8 thi8. Four of the students who wcrc YI I's w¢rc supwrtcd by our teaching staff through one-to
onc tutoring as part of the mcntoring support. Through this we saw stud¢nts' ablc to rc-cnyge in Icam?ng and
grow in l￿nfidence through the sessions. PTeporing them to is thcir GCSE'S at Shapcd. Fiv¢ YI I mentorin8
studenLs sat their GCSE'S witb us, with 80/0 attendance. Again alongsid¢ all students sitting Maths and
Engli.gh Language we suprrf)rted one stud¢nl to sit English lilerthre and Science. All stydents passed the
subjects they wcre entered for with the avera8¢ grade for the group being a grade 3.
Mentoring Case Study
. Learner I wa8 referred to Us during the final terni of Yw 10, having become disengaged from
cducation and involved with th¢ pohcc aDd the youth justice system. H¢ joined Shaped with a clear
desire to re-eslablish his Col￿ectiOn with learning and work towards sitting his GCSES. Our
mentoring team first focused on building a strongj Positive relationship with him, recognising that this
foundation was essential for helping him understand the stcps required to achieve his goals and
empowering him to take 0￿C[ShIp of the PTOCeSS. The tutoring team then supported him in preparing
for his exarninalions. and he successfully sat GCSE Maths and English, achieving a gr4de 2 in both.
He left Shaped with a renewed sense of direction, a clearer understan(b"n8 of his future ambitions, and
a developing passion for pursuing a car¢¢r in sp)rts co￿h1n8.
Learner 2 joincd us in Year I I, following an initial requesi from her School for in-school mcntoring
support. She found it diificuli to remain in le&80￿% within large groups and would often leave the
classroom. Our mentoring leaD] wogniscd that a mor¢ Individualis￿ one-Io-Otte approa¢h would
better support hcr engag¢mcnL so we ¢nabled h¢r to access our wnalised tutoring offer as part of
her mentoring progrdmmc. Through this worl it became ¢lear that she w&$ a Capable and rnotivated
learner with a strong desire to achieve. The team supported her in prwcssing an ADHD diagnosis.
helping her to deepen her self-understanding and develop strat¢￿eS to manage a range of situations
more effectively. We Also supported her to 51t her GCSES at Shaped in Math5. English Language.
English Literature and Science. all of which she passed with an average grad¢ of 4. She is now
thriving at college, where she is studying sports ￿a¢hing.

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FOR THE YEAR ENDED 31 AUGUST 2025
. Learner 3 w&% referred to us afier becoming completely disengaged from school 8nd ceasing
attendance altogether. Working alongside the school safeguarding team. we built initsal connects'ons
with her and her family and introduced a tryoke support paekage, beginning with home-based
mentoring where she felt most secure. Our meniorin8 team established a supportive and trusting
relationship with both her and her family. which ￿aduallY ¢Dabled her to feel confident enough to
attend one of OUT Sbaped centres. Fnmi there. she began working towards Functional Skills
qualifications. Although she inits'ally beh'eved she was UDlikcly to achieve any fonnal oulcomes. she
successfully Completed iN)th Maths and Engh"sh Functional Skills and left with appropriate support in
place for her post-16 transition.
Across both the AP and rnentoiitig work the cohort of studenL8 included:
. 6 S￿dents with Education Heath Care Plans IEHCP)
. 9 students who are Children kn>)ked After (CLA)
6 studcnts had Social Care Involvement {not CLA)
. Through the year thc majority (95 /0) of students had additional safeguarding concerns at som¢ point
through thc ycar.
in
Diificulties
Sin¢e Shaped was established in 2019, we have successfully 0￿rated a day-care group foT adults with
learning difficulties alongside our Alt¢rn8tive ProvisioD work During the 2024125 awlemic year, this off
ontinued twice weekly at our Spa VI￿ Centre￿on Wethiesdays with three 8dults attendin& and on Fridays
with seven.
At last year'5 AGM, our CEO, Dave Warnan. outlincd the organisalioD'S intention to seek Ofst¢d registration.
In assessing the implications of this challge, it becamc clcar that rcgistered slatsts would prevent us from
running the Adult group and the AP provision simultaneously. As a resulL the trustees made the difficult
decision to close the Shaped Adult groiip at the end of the academic year (July 2025).
Wc w¢r¢ able to celebratc with the group and bring this eleD]ent of Shaped's WO￿ to a positivc close.
Emportantly, another Organi￿tion b&s taken on thc provisio￿ ensuring thai the adults continuc to &￿e$S a
comparable offer.

SHEFlItELD ALTERNATIVE PROVISION FOR EDUCATION LTD
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TRUSTEES, REPORT UNCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
FlnAncial revlew
Shaped's key financial objective 15 to ensure we maintsin financial stability. con1inued solvency and robust
financial systems and governance procedures ye8T on year, so that we can $￿Sta]n delivery of OUT Charitable
objectiv¢5 both cwrently and into the futtwe.
Shaped's turnover increased this year to £332239. compared with £303.9￿ in 2024. The majority of this
incomc (62 % ) w&s dcrivcd from dcliverin¥ AP scrviccs to schools. with service prices rising in Scptcmber
2024 to all￿ with the rates set by Sheffield City Council. Income from the expanded mentoring offer grew
Slgnificanily to £71,098 {21 % of totsl income). up from £13.840 in 2024. The adult learner group at Spa View
contributed a fvrther £27.116. representing 80/0 of overall income.
Gaining charity ststus in January 2024 ¢nAbled us to bcgin applying for fimditig to support the d¢v¢lopmcnt of
new areas of work beyond our AP provision. ID April 2024. we re¢¢1V￿ a grant from the KFC Foundation to
help expaDd ow rnentoring offer, followed by 8 further £J,(M)O donation in April 2025, which contributed
towards a$s￿lated stsifing Costs. In addition to thi4 we received severnl genero￿¥ individual donations
throughout the year, and we claimed Gift Aid on eligible contributions. bringing in a further £7.977.
In January 2025. at our AGM, we outlined our vision for Shaped to become arA Ofsied-registered alternative
provision. with a longer-term ambition of achieving Independent Sch(M)I status. To suppon this vision, we
launched the Shaped School Dcvclopment Fun￿ ¢nabling donations and funthzising income to b¢ specifically
alloeatcd towards thc costs asso¢iat¢d with pursuing Ofsted rcgistratiowarticularly the staff time required
to prepare the appIl￿tiOn. An initial don￿10￿ of £6,0(Kl was r¢ttived and carried forward ints) the 2025-26
financial year.
We are extremely ￿8￿rUI kn everyone who has Sup￿ Shaped's wodc this year.
Expendimre for the year totslled £286.803 (2024: £303,490), resulting in a sury)lus of £45,436 (2024.. £5(M)).
By adjustmg our opernting model to dcliver provision across two AP 51tes 8nd oDe menloring sile, we were
able to m&in¢ain overall costs at a similar level to thc previous year while a¢hievin8 a reduction in rent81
expenditUTC.
As a pcople-centred Organisatio￿ our stsff remain our most valuable a85Ct and the driving force b¢hilld all that
we do. Consequently, statring costs Continue to represcnt the largest proportion of our expenditure, amounting
to £245,267 (2024: £251,704). which equates to 860/0 of total gpend frjr the year.
The balancc shcet includes a long-tenn. intrrcst-free loan obtsined in August 2021. The loan was se¢ured to
increase organisational staffm8 capacity, enabling the appoinlment of a Business Manager and 5UPPOrting the
expansion of operational delivery by reallocating administrative responsibilities previously undcrtakeD by the
CEO. Scheduled repayments continucd througlM)Ut the financial year, reduciDg the outstanding balance by
£1,200. The trustees remain conunilted to repaying the remaining balance in full &8 fin8n¢ial rcsources allow.
oift
After making appropriate enquirie4 the tr￿teeS have a reasonable expe¢tstion that the Company has adequate
resources to ¢ontsnuc in opcrdtsonal existen¢¢ for the foreseeable futute. For this reaso￿ thcy continue to
adopt the going ¢oncem basis in preparing the financial statcrncnts. Fwther details rcgarding the adoption of
the goitig concern basis can be found ill the Accounting Policies.
The trnstees recognise the nccd to diversify our fimding base and raise unrestricted inwme. Thi8 is a long-
tenn strate8y to ¢nsure the financial sustsioability of the chan"ty.

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
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TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Reseryes
olic
The Board Df Tru.qtees acknowledg&q the importance of broadenitsg the charity's fimding base and increasing
levels of unrestrict￿ income ￿ part of a long-tcrm stratrgy to ensure the organisation's financial
Sustainability. In line with Charity Commission guidance. the Trusttts have estsblished a reseTV¢S policy
which sets a target of holding a Mini￿ of threc months. operating Costs in reserves, providin8 a financial
buff¢r duTing periods of uncertainty.
At the close of the financial year. the th￿Ity'S total reserves amounted to £23.969. cornpriging unrestricted
general funds of £17.969 and desi￿ted funds of £6,000. Although this remains b¢low the three-month thrget.
it represents an improvement ort the previous year. The Tn￿tee$ are satisfied that the re8c￿¢S position is
appropriate ai this stage and reflects ￿8￿)nsible fiDan¢ial rnaDagement iti accordance with ¢b¢ charity's pol&cy.
Risk Review
The trusiees have in place a risk management strategy which ￿mpriSeS of:
An annual detailed review of thc risks the charity may fae¢.
• The estsblishmcnt of systcms and procedure8 to mitiwe those risks identified in the plan. and
• The implementation of pr￿edules designed to minimise any potential impaet on the charity $hould
those risks Material￿e.
The risk register is fotinally revicwed by the Board on an annual basis. and foeuses on five key themcslareas
of risk: Governance, Financial. Operational, Strategic, Reputstional and Compliance. The risk register has
likelihood and impact assigned to ¢a¢h item to give a weigbting for each identified risk. which identifies the
major risks, enabling management to focus their attention on critical f￿tOrS and ensure appropriate systems
and pro¢¢dur¢5 ar¢ in place. The trustees believe that the systems and procedur￿ in place will mitigate the
risks.
S&fe
Work with young people can caThy considcrabl¢ risk in tenns of child protection and safeguarding issues. The
ttustees have ensured that sha￿ bas a safer r￿ruItMent pollcy and thai sthflinvolved in recruitmcnt receive
safer recrnitmcnt traintng. Sha￿d is registcred with the Disclosures and Barring Service for vetting staff.
trustees and volunteers. In addition, personal references and enhanced DBS check5 are followed up for those
staff and volunteers who are in direct supervision of. or work with young peopl¢.
Shaped's Designated Safcguarding ttad and the TnLStee with KstK)nsibility for Safe8uardmg me¢t on
regular basis and prrs¢nt an ar￿Ual self•a5SCSStllcnt 2nd action plan to thc Board.
During the year there were no safeguarding incidents rqKJrted tn the relation to Shaped'8 worK and a
thorough annual review of the organisations safcguarding policy was conducte

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATIOIY LTD
TIA SHAPED
TRUSTEES, REPORT (tNCLUDING DIRECTORS, REPORT) (COIYTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Structurey goverDaDce and mAnA%em¢nt
The cbarity is estsblished LS a company limii¢d by guarantee. without a share capital, and is Tegisfrred &8 a
charity with the Charity Commission. The affairs of th¢ charity aTe governed by its Memorandurn and Articles
of Association. The liability of the Members in the cvent of the company being wound up ts limited to a swn
not ¢x¢eedin8 £1. Chan'tsble stat￿S was achieved on 19 January 2024.
The trustees meet fornwlly. approxitDately every two months with the CEO and Business Man&ger. to ensure
compliance with the staled objectives. DuTing the year. The Board of TnLSttts mel fornially 6 times.
The tn￿ee$ are involved in major stratcgic decisions and bav¢ ultimate responsibility for the condu¢t and
finAn¢ial stability of Shaped. They seek to sUp￿rt thc CEO in 8 culture of mulual confidence and t1￿1. The
Board of Tn￿lee$ delegates au day to day operntions of the charity to the Chief Exccutive.
Commitment from the trust￿ ffmaTns high and ar￿ for fuuwe investmettt of time include Risk Management
and Safeguarding.
Thc trustees, who are abo the dir￿Ts for the purkM)se of company law, and who s￿Ved during the ycar and
up to the date of Signatu￿ of the financial ststements were:
A Blencb
JFOX
J Ward-Cape8
M Thomas
Recruittnent and appointment of tr￿￿te¢8
Prospective trustecs arc re¢Nited based on their skil]g and suitable charn¢ter. alongside their interest in the
work tbal Shaped does in its work with young pcople. Prospectivc trust￿$ infonnally meet with both a
membcr of the trustee board and the Chicf Executive prior to appointsnenL and duc diltgen¢¢ is takcn on their
suitability via a personal declaration of suitability, skills audit and a Satisfactory enhanced l)BS che¢k.
TNslees are requ¢sted to familiarise themselves with th¢ work of the charity and to read the Charity
Commtssion publication, 'The Essential Trustee: What you need to know.. alongsid¢ undertaking bAsi¢
safc8uaYding training to inforn] their rol¢.
Nofte of the tnkstees h&% any bcneficial intercst in the company. All of the trustees att members of the
company and guarantee to contribute £1 in the event of a winding up.
The t￿￿tees, rewjrt was approved by the Board of Th￿¢¢8.
A Bl¢nch
Trustee
9 M8r¢h 2026

UHY
6 Broadfield Court
Broadfield Way
Shcffjeld
S8 OXF
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHEFFIELD
ALTERNATIVE PROVISION FOR EDUCATIOIY LTD
I report to the trustees on my examination of the fuwicial statements of Sbeffield Alternative Provision for
Education Ltd (the charity) for the ye4r endd 31 August 2025.
Responslbllltles Ind b#sli of report
As the trustees of the ¢harity (and also its directors for the Purposes of company law) you are responsible for
the preparation of the financi81 statements in accordance with the requirements of the Companies Act 2006
(the 2006 Act).
H&vin8 sati.sfied myself that the financial staiements of the charity are not required to be &udited under Part 16
of th¢ 2006 Act and are eligible for ind¢pend¢Dt examinatio￿ I report in respect of my examination of the
charity's financial thtements carried oul under section 145 of the Charilies Acl 2011 (the 2011 Act). In
carrying uut my examination I have followed all the applicable DirectioN given by thc Charity Commission
undcr s¢clion 145(5)(b) of thc 2011 ACL
Independent examlner'j statement
Since the charity's gross income exceeded £250.000 your examiner musi be a Memb￿ of A body listed in
section 145 of the 2011 Act. I confTh that l atD qualified to undertake the exami￿tion because L am
member of ACCA. which is one of the listed bodies.
I have completed my cxamination. I confirm that no martcrs have come to my attention in Connection with the
¢xamin&tion 8ivin8 me cause to believe that in any material respe¢t:
a¢¢ounts'ng records wcrc kept in respe¢t of the charity as rcquircd by section 386 of the 2(X)6 Act; or
the financial statements do not accord with those ￿cOr(L8. or
the fIn￿ela1 stat¢m¢nts do not comply with th¢ accountiDg requiremcnts. of sertion 396 of the 2006 Act
other than any requirement that thc accounts give a truc WK1 fair vicw which is not t4 matkr considered as
part of an indep¢nd¢nt examination" OT
the financial statements havc not ￿en prepared in accordance with the mcthods and principlc5 of the
Statement of R¢comm¢nd¢d Practice for accounting and reporting by charities applicable to charitics
preparing thelr accounts in accordance with the Financial ReFX)rtAllg Standard applicable in thc UK and
Republic of brland (FRS 102).
I have no concerns and h8ve come acros8 no other matters in connection with the examination to which
attention should be drawn in thi5 report in order to w￿ble a proper understanding of the fllwicial statem¢nts to
be reached.
M Meaiing Bsc FCCA
UHY Hacker Young
Chartèred Aeeountints
Dat¢d.. 9 March 2026
io-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATXON LTD
TIA SHAPED
STATEMENT OF FINANCIALAcrIvI￿S
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
Totsl
Uins¢rktr
fvnd5
E¢D¢r
2025
2025
2025
2024
Notes
ncome from:
Donations and l¢gacies
Charitable activities
11.747
314,492
17.747
314.492
18.473
285.517
Total Income
326.239
332.239
303,990
tndlture OD:
Charitable a￿1vIti￿%
286,803
286,803
303.490
Net In¢omlng regourceB before transfers
39,436
45,436
300
Net Income for the yearl
Net movement In fulld8
39,436
45,436
500
Fund balances at I September 2024
(21.467)
(21,467) (21.967)
Fund balances at 31 August 2025
17.969
23,969
(21,467)
The statement of financial activities includes a118ains and lo&K8 r￿08n￿ in the year.
The statement of financial activitie8 includes all gains 8nd losscs reco￿lSed in the ycar. All income and
¢xpenditure derive from continuing activities.
The ststement of financial activities also complies with the requirements for an income and expenditure
accouni under the Comp80ies Act 2(K)6.

SHEFFIELD ALTERNATIVE PRo￿S1ON FOR EDUCATION LTD
TIA SHAPED
BALANCE SHEET
AS AT 31 AUGUST 2025
2025
2024
Not
Flxed assets
TaThgible assets
247
Current *sse¢g
Debtors
Cash al bank and in hand
12
3286
38.754
245
2,641
42.040
2.886
Credltor8: amoullts r￿ll￿g due vAthID
on¢ y¢&r
13
(9J71)
(14.81)0)
Net current a59etsl(Liabilitic5)
32.669
(11.914)
Total Assets lesj current llAbUltleJ
32.669
(11,667)
Credltor5: amounts fAlllng due after
mor¢ than one yeAr
14
(8,7CM))
(9.800)
Net #$$etslOl*bllltles)
23.969
(21.467)
Income funds
Unrestricted funds - dc5ignated
Unrestricted funds - general
16
6,CKIO
17,969
(21,467)
23.969
(21,467)
12-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
BALANCE SHEET (CO￿rINUED)
AS AT31 AUGUST 2025
The company is entiiled to the exemption from th¢ audit requirement eontained in 8￿tion 477 of the
Con)panies Act 2006. for the y¢ar ended 31 AugiLSt 2025.
The directors acknowledge their r&spJnsibilities for complying with the Tequirements of the Companies Act
2006 with respect to accounting records and the prqmration of financial statements.
The members bave not required the con]pany to obtain an audit of its financial sta*ments for the year i
questiotL in arcordance with section 476.
These financial ststements have been prepared in accordance with the provisions gppli¢abl¢ ￿ ¢ompanies
subject to the small companies regime.
The fill￿claI statements were approved by the Tr￿$(ee9 on 9 March 2026
A Blench
Trustet
Company registration number 12121987
13-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINAIYCIAL STATEMENrs
FOR THE YEAR ENDED 31 AUGUST 2025
A¢￿ll￿tIng polides
CbArlty Informatlon
Shefficld Altcrnativc Provision for Ethication is a privatc company limited by guarantce
incorporated in England and Woles. The registered office is The QLthL 99 Parkway Avenue,
Sheffield, South Yorkshire. S9 4WG.
The company was incoTporatcd on 25 July 2019, and in March 2023 the directors agreed to action an
application to the ChaTity Commission for charilable status for th¢ organi5ation. The application was
submitted in July 2023 and the directors wett tnfornied the application was success￿1 in Deeemb¢T
2023. The organisation became a registsred ¢h8rity on 19 January 2024.
1.1 Accountlng convendoD
Thc fjnancial stalcmcnts havc becn prcparcd in accordance with the charity's governing document, thc
CompatLiCS Aci 2006. FRS 102 The Financi￿ R¢FK)rting sts￿dard applicable in the UK and Republic of
Ireland" (-FRS 102") and the Charities SORP "Accounting and Reporting by chan't1￿.. S￿¢￿ent of
Recomm¢nd¢d Pr￿tice applicablc to charities p￿parIng their accounis in accordancc with the Trinancial
Rwrting Standard applicable in the UK and Republi¢ of Ir¢land (FRS 102)" (effective l January 2019).
The charity is a Public Benefit Entity as defined by FRS 102.
The ehariry h8$ t8k¢n advantage of the provisions in the SORP for charities not to Prepare a Staternent of
Cash Flows.
The f1nancial ststements are prepared in sterliD& which is the fl￿CtIOnal Curren￿ of the charity.
Monctary amounts in thcsc financial slatcmcnts are roundcd to the nearcst £.
Thc financial statcmenls h8v¢ bLYn prepared under th¢ historical cost convcntion. The principal
accounting policies adopted are Set out bclow.
1.2 Gohng eoncern
At the time of approving th¢ financial statement4 thc trusl¢¢s hav¢ a reasonablc cxpeclation that the
cbArity has adequate r¢sowces to continue in operational existence for the forcsccable fulure. Thus the
trustees continue to athpi the going concern basis of accouDtmg iti prep￿ill8 the financial ststem¢nts.
1.3 CharitAble funds
U1￿St￿¢ted funds are available for at th¢ discretion of the tn￿¢¢3 in fiwth¢Tanee of their charitable
obj¢¢tives.
Restricted fund5. if any, are subj¢¢l to specific conditions by donors &$ to how they may be used. The
purposcs and u8es ofthe restn.cted fi￿d5 are sel out in the notes to the financial 5tat¢ments.
IA Inco* resources
Income is Tecognised when thc charity is legally eDtitlcd to it after any perfonnance conditions have
beetl meL thc amounts Can be measured rcliably. and it is probable that incomc will b¢ received.
14_

SHEFFIELD ALTEIiIYATKVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMENTS (coiYfiNUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Accounting polici
{Conilnued)
Cash donations are recogTrÈsd on re￿ipL Othcr donations are reco8tiised once the clwity has been
notified of the donatio￿ unless performance conditions require defe￿al of tb¢ amount. Income tsx
recoverable in relation to donations received Und￿ Gift Aid or dccds of wvonant is r(wgnisod at the
time of the donation.
Grants are recognised in full in the year in which they are receivable. All granis are allocaied between
the incorne categories of the Ststement of Financial Activities on a basis designed to reflect the use of
the income.
tncomin8 resources from cbaritsbl¢ tradin8 activities aTe accowitrd for when camed.
1.5 Reiourtes expended
Re50UTces expended are reco￿lS¢d in the year in which they are incurred and include irreLoverable
VAT.
Charitsblc activities compTiSCS thosc costs incwred by thc charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be ailocatal directly to suth artivities and
their costs of an indirect nature to support them.
Governance costs include those costs 8&8ociated with meeting the ¢onstitstional and sta￿tOry
requirements of the charity and include the independent examination fees and Costs linked to the
strate￿¢ management of the clwity.
1.6 Tanglble fixed assets
Tangible fixed assets are inilially measur￿ at ci)st ond subsquclltly mc88urcd ￿ cost or valuation, net of
dcprcciation and any impairmcnt losse$.
D¢pre¢iation is recogni$￿ so as to WTite off the cost or valuation of a&sets less their residual valucs over
their useful lives on the followin8 b&8CS:
Computer equipment
33•A str￿t line
The gaitt or loss arising on the disposal of an asset is det¢nnined as the difference between the sale
proceeds and the carrying value of the asse¢ and is recognised in the statement of financial artivities.
Assds e05ting less than £5(K> ar¢ not capitslised but are treated &s revenue expenditure in the year thai
the expenditure is incuTteiL However, the tr￿sle￿ can capits]ise items below this limil at their discretion.
1.7 Impatrment or1￿ed awts
At cach reporting end date. the charity reviews the wing atnouDts of its tangibl¢ assets to determine
whether there is any indication that th0￿ assets bave suffeT&J an impairnient loss. If any such indication
exists, the recoverablc amount of the asset is &stimated in ordcr to determine the extent of the
impaimieDt loss (if any).
15_

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINAF4CIAL STATEMENfs (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Accounting policies
(Conilnued)
1.8 Cash cash equlvAlents
Cash and cash equivalents include cash in hand detx)sits held at call wlth banks. other short-lenn liquid
investments with original rnaturities of thrc¢ moDtILS or less, and b8nk overdrafts. Bank overdrafts are
shown within borrowings in current liabiliti
1.9 Fln&nclAI Ingtrnments
The ¢harity ¢l¢¢tcd to 8pply th¢ provisions of SectiOD I I 'Basic FiDan¢i&l Instsuments. and Section
12 '0ther Financial Instruments Issues. of FRS 102 to all of its flnancial Allstnuncnts.
Financial instruments arc Tecognised in the charitys balance sheet when the charity becomes paty to the
contractual provisions of th¢ iDstriiment.
Financial assets and liabilities are offscL with the net amounts presented in the financial statements,
when there is a legally enforceable right to 8et off the reco￿lSed amounts and tb¢r¢ is an intention to
settle on a net basis or to realise the assel aDd 5ettl¢ the liability s1multhn￿U8Iy.
8ask fln•ncl•l aM•ts
Basic financial assets. which include debtots and cash and bank balances, are initially measured 81
transaction price including transaction costs and 3re subsequently carried at amortised cost using the
effe¢tive int¢rt5t method unless the arrangement constirutes a financing transaction, where the
transaction is measurcd 8t the present value of the future receipts discounted at a rnarket rate of interest.
Financial ￿ets classified as T￿1VebIe withm one year are not amortisel
Imp4lrm•nt of flnanclal •ss•ts
Financial a5scls, other than thos¢ held at fair value through incomc and expenditurc, arc &ss¢ssed for
indiG&tOTS of impairtnent al each reporting daic. Financial usscLs impaircd wherc thcre is objective
evidcnce that, as & result of one or mott ev¢nts that occuTh¢d after the initi81 recognition of the financial
asset. the estimated future cash flows have been affecteJL
If an asset 18 impaire4 the impainncnt Ios5 is the difference between the canying amount and the present
value of the estimated cash flow5 discounted at the &￿t'S ori￿1 effective int¢rest rate. The
impairnlent loss is recogni5ed in net incomel(¢xpeDth"ttre) for the year.
If there is a decre￿ in the impairnient loss aTising from an evenl 0￿u[ritig after the impairment was
re¢Q￿l5ed, the itnpainnent is rev¢rs¢d. The r¢vcrsal is such that the CUTrcnt carrying amount does not
exceed what the carrying amount would bave been. had the impainnent not previously been rccognised.
The impairmcnt mersal is recognisd in llet incompJ(expenditure) for the year.
Dw8cognltlon of ffnandal assets
Financial &sseLs are derecognised only when the contractual rights to the cash flows from the asset expire
or are settled, or when the charity ¢rnnsfers the f￿ancial asset and substantially all the risks and rewards
of ownership to another entily. or if some sigDifi¢ant rlsks and rewards of ownership are retained but
control of the asset has transfcrred to another party that is able to sell the asset in its ￿tirety to all
UDrelated third party.
16-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMENTS (CONfINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Accounting policies
(Continued)
8aslc )7nanclal Ilabllltl•s
Basic fir￿ncIal liabilities. including creditffl5 and bank loans are initially recognised at transaction price
unless the 8rrangemcDt constitut&8 a financing transaction. where th¢ d¢bi insttiunent is mcasurcd at the
present value of the fijturc payments dIs￿ullted at a uwket rdte of interest. Financial liabilities
classified as payable within one year are not amortisol
Debt instnunents are subsequently CaTried at amortised rA)sL USAn8 the effective interest rnte method.
Trade Credito￿ are obligations to pay for gc￿S or services that have been acquired in the ordinary
Course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within One year or less. If no( thcy are pT¢sent¢d as non-current liabiliti¢s. Tr&de creditors are
recognised initially at tr2nsaction price and subsequenty rnwured at amortised cost using the effective
interest method.
D8rncognltlon of ffnancial Ilabllltles
Financial liabilitie5 ar¢ d¢recogllised when the ¢hatity's contractual obligations expire or are discharged
or cancelled.
1.10 Employee beneflts
Th¢ cost of any unused holiday entitlement is r￿o￿lS¢d in the period in which the employee's seTViCCS
￿￿ received.
Termtnation beneftts are Ye¢ognised immediafrly as an cxpense when the charity is demonstrably
Committ￿ to temiinalc the employment of an employ¢¢ or to provide temination benefits.
1.11 Retlrement beneflts
Payments to def￿¢d contributioo retirement benefit schemes are ¢h8rgcd as an expense as they fall due.
CrltleaI accountlng esthnatu •nd Judgements
In the application of the charity's a¢couDting policies, the In￿tttS are required to make judgements,
estim&tes and assumptions atK>Ut th¢ carying amount of assets and liabilitie8 that aT¢ not readily
app￿ent from other SOUTces. The estimates and 8ssociat¢d assumptions are based on historical
experience and other factors that are considered to be relevanL Actyal result6 may differ from these
estimates.
Th¢ ¢stimates and underlying assumptions ar¢ reviewd on an ongoing basis. Revision.8 to accounling
cstimates are ￿r￿g￿lS¢d in the period ill which the estimatc is tcvised where the revision affects only
that period, or in the period of thc rcvisioo and fvture periods wherc the revision affects both currcllt and
fvture periods.
17-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Donatlon5 attd legacles
Unrestrlded
f¥Trd¥
2025
2025
2025
2024
Donatiorjs and gift8
Granls
8.747
14,747
3,000
15,973
2,500
11.747
17.747
18,473
Grnttts reeelvable for core actlvltle8
KPC Foundauon
3,¢XIO
2.500
3.000
2,51X)
ChArltAble actlvldes
2025
2024
Services provided under contr8Ct
314,492
285.517
18-

SHEFFIELD ALTERNATtVE PROVISION FOR EDUCATION LTD
TIASHAPED
IOTES TO THE FINANCIAL STATEmE￿[s (CONfll¥uED)
FOR THE YEAR ENDED 31 AUGUST 2025
ChArltable actlvhles
2025
2024
Stsff ¢osts
Depreciation and impaiTmcnt
Direct costs
Rent
Propety repairs and maintenance
Computer nllming ¢08ts
Motor running costs
Legal and professional
Bank ¢harg¢s
In.8urancc
Printing and stationcry
T¢lecommunicaiion8
Sundry
245,267
247
11,762
12.784
105
2.016
3,193
4,535
633
2,312
246
523
2.615
251.704
1.195
18.406
17.611
272
2,142
2,460
3,969
473
2,286
326
453
1.653
286,238
302,950
Share of governance ¢osts (sec note 6)
565
540
286.803
303.490
Support c(fftsts allo￿ted to *¢tlvldes
2025
2024
Governance costs
565
540
Analysed betweett:
Charitsble activities
565
540
2025
2024
Governance costs comprRse:
Indepcndcnt cxamination fee
565
540
565
540
19-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Net movemeot ID ￿ndS
2025
2024
The net movement in filnds is ststed after cha[wn￿{Cr¢ditlng).
Fees payable for the independent eXamI￿tion ofthe charitys financial
stslements
Dwreci&tion of owned tsngible fixed assets
565
247
540
1,195
Trustees
None of the trustees (or any persons CODnccted with them) receiv￿ any remuneration or benef1ts from
the charity during the year.
A Blench donated £600 (2024: LH.4￿} to thc clwity during the year.
Employee8
The averdge monthly number of employ¢¢s duTitig the year was..
2025
Number
2024
Number
Employees
Director￿ ttustees
12
Total
13
16
Employment eost8
202S
2024
Wages and salaries
Social ￿urIty costs
Oth¢T pension costs
229,312
11.126
4,829
234.511
12.426
4.767
245.267
251.704
Thcre were no employccs whosc annual rcmuncratioll was more than £60.0(KI.
10 Taxfitlon
The chaTity is exempt from taxation on its activitias because ail its income is applied for chaTitable
purtK>ses.
-20-

SHEFFtELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
11 T4ngible fixed assets
Computsr
¢qu5pm¢nt
Cost
At I September 2024
3,623
At 31 August 2025
3.623
Depreclatlon And Impalnnent
At I September 2024
Depreciation ¢bargcd in the year
3,376
247
At 31 August 2025
3,623
Carryljjg amount
At 31 August 2024
247
12 Deb¢on
2025
2024
Amounts falllng due wlthln otte ytar:
Tradc dcbtors
Prepayments and accrued income
3,141
145
100
145
3.286
245
13 Credltors: amounts falllng due wlthln olle year
2025
2024
Bottowtngs
Oth¢r taxation and social security
Trade creditors
Accruals and deferred income
1.200
3.602
659
3.910
4,566
3,875
2,603
3,756
9,371
14,800
14 Credltors: amounts falling due after more than one ye4r
2025
2024
Bo￿ow1n8$
8.7(M)
9,800
21-

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SIIAPED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
15 Retirement benefit schemes
2025
2024
Defjned tolltributlon s¢heme8
Charge to profit or loss io rwt of defjncd contribution scbemes
4.829
4.767
The charity opeT8l¢s a defmed contrl)tition pension schane for all qualifytng employtts. Th¢ a55ets of
th¢ s¢h¢me are held separately from those of the charity in an Inde￿dent]Y administered fund.
16 UnMtrirt¢d fuDds- deslgn*ted
These are unrestricted fijnds which arc M￿rial to the charitys activities.
Atl
September
2024
ID¢OIDIII8 At 31 August
resources
2025
School Development Fund
6.000
6.000
During the year, the charity launched th¢ School Developmcnt Fund. Money will bc rnised by ftmd
raisin8 and will be used for WO￿ separale to the charity's day-to-day operations. inslead it will fund
work focused on becoming an Independently Re￿stered School in 2026. This will include the
prep8r&tion of an Ofited r¢gistration, iu¢luding not limit￿ to covering stsff costs, SUPPOrt and
onsultsncy around the process.
17 Unrestrit¢ed funds
The unrestricted fimds of the cl￿Aty compri8¢ the uttexpcnded balances of donations and gTants wbich
are not subj¢¢t lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted fun& by the tn￿lee9 foT specific
purposes.
Atl
Incoming
September resources
2024
R¢$ourte8 At 31 August
¢xpeDded
2025
General funds
(21.467)
326239
(286.803)
17.969

SHEFFIELD ALTERNATtVE PROVISION FOR EDUCATIOIW4 LTD
TIA SHAPED
NOTES TO THE FllYANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
17 Unrestricted funds
(Continued)
Previou$ year.
Atl
Incomlnz
September resourte4
Resources At 31 August
expended
2024
2023
G¢n¢ral fimds
(21.967)
303,990
(303.490)
(21,467)
18 Analysls of nel assets b¢hveen funds
Unr¢strlcted Unrestrlcted
funds
funds
general
de8ignAted
2025
2025
Total
2025
At 31 August 2025:
Cu￿ent asseLsl(liabilitie8}
Long term liabilities
26,669
(8,71)0)
6.000
32,669
(8,700)
17,969
6,000
23,969
Unreytrlcted Unrestrlcted
funds
funds
general
deslgn4ted
2024
Totsl
2024
2024
At 31 August 2024:
Tangible asscts
Current ass¢L$l{liabilitie8)
Long terni liabilities
247
(11,914)
(9.800)
247
(11,914)
(9.8W)
(21.467)
(21,467)

SHEFFIELD ALTERNATIVE PROVISION FOR EDUCATION LTD
TIA SHAPED
NOTES TO THE FINANCIAL STATEMEIYTS (CONTINUED)
FOR THE YEAR EM)ED 31 AUGUST 2025
19 Related party traDS•Ctlons
There were no disclosable related paty transactions dwin8 the year (2024: none).
Remuneratlon of key man*g¢m¢nl pergonnel
The remunerntion of key managemenl personnel was &q follows:
2025
2024
A8gregale compeDsatioD
64J15
61.669
-24-