Charity regi¥tration nurnber 233881 (England and Wal> ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION LEGAL AND ADMINISTRATIVE INFORMATION Trustoès Brother Franus Paln"ck E J Patterson Brother Jacques R J M Jouvance Brother Yannick P M Houssay Brother Laurent J E Bouillet Brother JamesA Hayes Charity registration England and Wales 233881 Indgpendgnt exomlngr Moore (South) LLP The Quay 30 Channel Ocean Village Southampton S014 3TG A¢¢ountsnts MO0 (Soulhl LLP The Quay 30 Channel Ocean Village Soulhampton S014 3TG Bank•r8 HSBC 23 Allerton Road Mossley Hill Liverpool L182DA Sollcltor• Moore Barh)w LLP Gateway House. Tollgate Chandler's Ford Eastteigh Southampton Hampshire S053 3TG
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION CONTENTS Page Trustees, report Independent examinerfs report Statement ol financial activiti'es Balance sheet Notes to the financial st8lemenl$ 7-15
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees trustees present their annual report and ffinancial statements for the year ended 31 August 2025. The financial statements have been prepared in accordanrE with the accountsng poliaes set out in note 1 to the financial statements and compty with the trust's Charity's trust deed. Ihe Charitie5 Act 2011 and "Accounting and Reporting by Charities.. Staternent of Recommended PraGtice applicable to charities pieparing theii accounts in accordance with the Finan81 Reporting Standard appltsble in the UK and Republic of Iieland IFRS 1021" leffective 1 January 20191. Oblectlves and actlvltles The object5 of the Charity are to Cary on, or dired any ¢haritsble works that advan¢& the religiou$ and other charitable works for the time being carrièd on, by, of under the diiection of Ihè English Provin¢e of Thè 8rothers of Christian Instruction IEPBCII. Achlevements and performance Significant activities and achievements ag8insl objectives The main focu5 of the Charity's activities continues to be supporting the education provided by the fv40 school5:. Ch8rl¢on House S¢hool, Southampton St Francis Xavier'$ S¢hool, Liverpool The support ol the schools continues, which also provides facilities for Ihe general public use. In Liverpool, the Charity continued its support of the development ol St Francis Xavierfs College in its identity as an Academy and the primary sector education in Southampton. In Liverpool, the Sale for the land and buildings for Ihe Community house took place for £1,820,000 which an 8dv8nc¥d paymgnt w8$ r1Ved of £951,759 in 2024, £750,(¥JO Ihi$ y¥ar, and a further £120,000 In next year. The playing fields at St Marys College. Southampton were sohj in the year. wrth £686.122 being received (his year. and the balance of £963.809 included in deblors lo be received in nexl year. A5 Part of the Sale a dispute has arisen due to the terrn5 01 the agreement, the Charity 15 currently taking legal acts'on seeking recompense. Flnaneial r•vl•w Revlew of the flnanclal po8ltlon In Southamplon. the Chanty had conbnued to support the Charfton House School. Financial support amounting to £159,48012024". £156,552) was given during the year. In addbtion certain utility costs totalling £10,526 were met by the Trusl. The nel movement in fvnds in the year was a surplu5 01 £1.496.452 12024.. defiot of £579,520) after incurring annual depreciation of £135,691 12024". £139,191). The $urplu$ has betrn addtrd lo re$trrve$ whi¢h now stands al £4.709,951 at the yèar ond12024". £3.213,4991. The Charty has designated fvnds, which the Trustees intend to be used on projects within St Franas Xavier's college. This amounted to £21,589 at the year end12024.' £21,589). Reserves The Reserves present the unstriCted funds arising from past operating resutts. The Trustees have determined that these reserves should be allowed to accumulate lo ensu thal fijnds are available to cover expendrture such as housing costs of the Brothers and donations to religiou5 educational establi5hrnenls which will enable them to advance the religious works 8s explained in the Charity's objects. The charity has free reserves (unrestricted funds. less designated fund5 8nd those bed up in fixed asset51 of £1.327.87912024. £581.5841. Plans lor lutur• periods As the English Province 15 n¢)w liaised wilh the French Province. joint projects will be undertaken. Further support of education wll continue trom the pr(Keeds of the disp¢)sal of Surplus a$5ets.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 structure. 9ovemanee and rnana9ement Goveming document The Chaiity Is constituted by 3 Trust deed and is gIStered 1h the Charity Commissioners under Charity number 233881. Trustees The Trustees named above have served throughout the yèar. Brothèr James was appointed on 1 January 2023. Appointment of Trustees Is govemed by the regulations of the Charity as stated in the Trust deeds of 1965. Trustees are elected by members ol the English Province of the 8rolhefS ol Christian Instruction lo serve for a Ihree-year terrn of offi. with the exception of the Provincial Superior, who is a trustee ex-officio. The Provincial Superior is appointed by the General Council ol The Brothers of Christian Instruction based in Rome. following consuttation of the brothers ol the province. lor a six-year terrn of office. He may be re-appointed for one or Ihree-year terms. Brother Francis Patrick E J Parterson Brother Ja¢ques R J M Jouvan¢e Brother Yannick P M Houssay Brother Laurent J E 8ouillet rolher James A H8yes Rl8k monog•m•nt The Trustees have in place 8 risk managemenl policy relating lo financi81 responsibilities and each school has its own risk management policy relating lo the activities of a school. The Charity will develop 5yStem8 lo monitor and Control these risks lo manage any impact that they may have on the Charity in the fvture. Oryanlsatlonal Structur• The EPBCI is part ol a worfdwide ngregation 1h e$i8blishmenl$ in nty-five ¢ountri&$. In keeping with the vision ol their founders John de La Mennais and Gabrièl Deshaye$. who be9an th& Congregation in 1819 in Brittany, France. the Brothers stnve to spread the knowledge ol Jesus Christ and his Gosp&l. The Brothers exercise this apostolate chiefty, but not exclusivety. in the field ol Education. The Brothers had communrties in England. both ofwhich are dosety connected with school6. In Soulhamplon, Charlton House S¢hoo1. caters lor Childn b&tw&en >11. Charllon House School registered as a charity INumb6r 11937551 is conbnuin9 primary èducational activ&$. In Liverpool, St Francis Xavier's College is an Academy for boys from 11-18 with gids accepted into the sixth form. The Academy is a company lirniled by guarantee INO. 081374211 and an exempl Charity. The trustees are EPBCI who appoint members ¢0 the Governing body Trustees training Input is arranged at one meebng per year and via inter-rel10$ congregation invofvement. Trustee representation al conferences relating to Charity Commission matters is encouraged. Individual trustees undertake their own professional in-service Iraining which applie5 to the educabonal objectives of Ihe Iruslee5. Equal opportunities policy The Trustees operate an equal opportunities policy. as employer. seeking to appoint employees best qualified to carry out their several duties. Wth the exceptions perrnrtled wilhin Ihe law they seek to make appointments without reg8rd to gender, ra or disability. Publie b•n•fit In setting the objectives. and planning the activrties of the Charity. the Truslee5 are aware and have had regard to the guidan on public benefft issued by the Charity Commission.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The tru$te8s' report was approved by the Board of Trustees. Brother Francis Patrick E J Patterson Tru#to• 30 June 2026
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION I report lo the trustee5 on my examination of the financial statements of English Province of the Brothers of Christian Instruction (the trustl for the year ended 31 August 2025. R•sponslbllltlas and basls ol r•port As the trustees of the trust you are responsible for the preparat*)n of the finanrAal statements in accordance wrth the requirements of the Charities Act 2011. I report in respect of my Èxamination of the trust's ffinancial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the D1ctionS given by the Chaity Commission under section 14515llbl of the Charities Act 2011. Independent •xaminerf8 81atem•nt Since the trust's gross Income exceeded £250,OC4J. Ihè indendent èxaminèr must be a member of a body listed in section 145 01 the Charits'es Act 2011. 1 confirm Ihat l am qualrfied to undertake the examination because l am a mernber ol the Institute ol Chartered Accountants In England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no rnallers have come to my attenlion in connects'on with the examination giving me cause to believe thal in any ma81 respect. accounting records were nol kept in respect of the trusl as required by section 130 01 the CharitiesAct 2011. the financial stslemtrnls do not accortl wrth those records., or the finanaal statements do not compty wlh the applicable requ1men13 conceming the fom and content of financial statements set ovl in the Charilies IAc(ount5 and Reports) Regulations 2008 other than any requirernenl thal Ihe finanrial statements give a true and fair view. whh is not a matter considefyd as part of 8n independenl examination. I have no concerns and have come across no othef matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. K•vln Coopèr BA FCA DChA For and on behalf ol Moore (South) LLP Thè Quay 30 Channel Way Ocean Village Southamplon S0143TG Dated.. 30 June 2026
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025 Unrestrfcted lunds 2025 Unrestrlcted funds 2024 Notes Incom• and èndovrnènts Irom: Donations and legacies Charitable activitie$ Other income 195.564 15,000 3.384.190 184,750 Totsl Incorn? 3,594,754 184,750 Expendlture on.. Charitable activities 2.098.302 764,270 Total exp?ndhur• 2.098.302 764.270 N•t In¢omll•xp¢ndllur•l •nd mov•mnt In fund• 1,496,452 1579,5201 Rèeonelllatlon ol fund•: Fund balances at 1 September 2024 3.213.499 3.793.019 Fund b•l•n¢¢i at 31 Augu¥t 2025 4.709,951 3,213,499 The Statement of financial activibe8 indudes all gain8 and losses re¢ognised in the year. All income and expenditure derive frorn continuing activities.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION BALANCE SHEET AS AT31 AUGUST2025 2025 2024 Notes Flxed assets Tangible assets 3.360.483 3,583,674 Currnnt assèts Debtors Cash at bank and in hand 11 1.083.809 271.059 26.486 560.498 1.354.868 588.984 Cr•dltors'. amounts lalllng du¢ vAthln one year 12 {5.400} 1957,1591 Net current as8etsllllabllltSesl 1.349.468 1370,1751 Total a88et8 le88 curr•nt IlabllSlle8 4.709.951 3.213,499 N•t a8s•t8 4.709,951 3.213,499 Thè lund8 of thè tru8t Unrestricted funds 4.709.951 3.213.499 4,709.951 3,213,499 The fin8ncial statements were 8pproved by the truslees on 30 June 2026 Brother James A Hayes Trustee
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Aecountlng pollel•s Charfty Snforniatlon English Province ol the Brothers ol Chiistian Instruction is an unincorporated charity registered in England and Wales under number 233881, and consb"tuted under a Trust Deed dated 8 November 1965. 1.1 Basis of preparation The financial statements have beèn prepared in accorilance vnth thè trusfs Igoveming documenti, thè Charities Act 2011, FRS 102 "The Finanaal Repo"n9 Standard applicable in the UK and Republic of Ireland I'FRS 1021 and the Charities SORP "Accounting and Reporting by Charities.. Statement ol Recomrnended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The trust Is a Public Benefit Entity as defined by FRS 102. The trust has taken advantage of Ihe pro¥ision$ in the SORP for charits.es not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to prowde a twe and fair YW. This departure has involved following the Statement of Recommended Practice lor charibes apptying FRS 102 ralher Ihan the version of the Ststement of Recommended Practi¢e whi¢h is releffed lo in th& Regulalitsns bul whi¢h has $in¢& bo¥n withdrawn. Th¥ financi81 statéments are prepared in st&ding, which 1$ Ihe function81 ¢urr&nw ol the trust. Monetsry arnounts in these financial statements are rounded to the nearest £. The financial statements have been prepad under the historical ojst convention. The principal accounting policies adopted a set out below. The Trust has taken advantage ol the exemption not to produ¢¢ • cash flow stslemenl. 1.2 Golng cone•m At the time of approving the finanual slalemen15. the trustees have a reasonable expectation that the trust h83 adequale resources to continue in oper81ional existence for the foresee8ble fulure. Thus Ihe trustees ¢onlinu¥ lo adopt the going concem b8$i$ ol ac¢ounb'n9 in preparing the finanu81 slalements. 1.3 Charttable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives ol the charity and which have nol been designaled lor other purposes. Restrfcted funds are funds which are to be used in accordance wtth speafic restrictrons imposed by donors or which have been raised by the charrty for particular purposes. The cost of raising and administering such funds are charged against the specific fvnd. The aim and use of each $tn'Cted fund is set out in the notes to the financial slalemenls. The are currenlty no reslricled fvnds. Designated lunds comprise unrestricled funds thal have been set aside by the trustees for particular purposes. The aim and use ol each designaled fund is set out in the notes to the financjal statements. 1.4 Income All incorning resources are included in the Statement of Financial Activities ISOFAI when the charity is leg81 entimed to the incorne after any performance condtti"on5 have been met, the amount can be measured ieliab and It Is probable that the income will be received. The main income of the Charity results from the Brothers salaries and pensions credrted directty to the Chanty bank account. See note 2. Interest on fijnds held on deposrt is incjuded when receivable and the amount (xn be measured reliably by the Charity", this is nomialty upon notsficatKJn by the bank.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies (Continuedl Legacies are recognised following the granting of probate when the estate has notffied the Charity in wrib.ng both the amount and settlement date. In the event that the gift is in the lom of an asset other than Gash, recognition Is subject to the value of the grft being reliab measured and title is transferred to the Charity. 1.5 Expendlturè Liabilities are recognised as expendrture as swn as the is a conslnjcbve or legal obligation commitb'ng the Charity to th8t expenditure and the arTVnI can be measured reliabty. Expenditure is induded on an accrv81s bas15. VAT is nol recoverable by the Charty and is induded vrtth the item of expense to which il relates. Support costs are those which assist the work of the charity but do not directty represent charitable activities and include office costs, governance costs. adminislralive and finance costs. All support costs are incurred directly in support of the expenditure on the obj'ects of the charity. Grants and donations are payments made in the lurtherance of the ¢harit8ble tsbj&¢tiv#s of Ihtr Trust. 1.6 Tanglble Ilxed as8el• Tangible fixed assets are inrtialty measured at Cost and subsequenty measured al ¢o$t or valuation, net of depreciation and any impairment losses. Depre¢iati¢n is recognised $0 a$ lo vnil* off Cosl or valuation of ass¢ts le$s their re$i¢Jual values over Ih¢ir useful lives on the following bases.. Freehold18nd and buildings Fixtures and fittings 50 years 25% reducing balance The galn or loss arlslng on the dlsposal of an asset Is delemilned as the dlffer&nc8 befv4een the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrni•nt of Ilxèd a88•t• At each reporting end dale, the trust reviews the caIng arrKJunts ol its tangible assets lo delermine whether there is any indication that Ih05e assets h8ve suffered an impaient loss. 118ny such indication exists, the recoverable amount ollhe a$sel 1$ e$lJmated in order lo delemine the extent of the imp8imenl lo$$ lif any). i.e Cash ¥nd cash egulv¥lents Cash and cash equivalents indude cash in hand. deposrts heltJ at call with banks. other short-terrn liquid investments with original maturities of the months or less. and bank overdrafts. Bank overdrafts are shown wrthin borrowngs in current liabilities. 1.9 Flnanclal Instruments The trust has elected to appty the provisions of Section 11 'Basic Finanaal Instruments, and Section 12'0ther Financial Instruments Issues, of FRS 102 to all of rts finanaal instruments. Financial instrurnents are recognised in the trust's b818nce sheet when the trust becomes party lo the ontl8CtU81 provision5 of the instrurnent. Financial assets and liabilrts are offset, wth the net amounts psented in the financial statements, when there is a legalty enforceable right lo set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and selye Ihe liability simumaneousty.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies (Continuedl Basle finanelal ass•ts Basic finanrial assets. which indude debtors and cash and bank balances. are initially measured at tr8ns8ction price including transaction costs and are subsequenty carried at 8mortysed c05t Using the effective interest method unle55 the arrangernent oon5titutes a financing transaction. where the tr8nS8Ction is measured at the present value ol the luture receipts discounted at a market rate of interest. Finanaal assets classified as re1vable within one year are not amortised. Basic financial liabilities 8asic financial liabilities. induding creditors and bank loans are inrtially recognised at transaction price unless the arrangement constitutes a finanung transaction. where the debt instffjment is measured at the present value ol the future payments discounled al a market rate of inlerest. Finanaal liabilities classified as payable wrthin one year are not amortised. Debt instruments 8re 8ubsequentty carried at amortl8ed cosl. using the effective interest rate method. Trade creditors are obligations lo pay for oocrfls or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due wthin one year or less. If nol. they are presenletj as non-currenl liabilities. Trade credrtors are recognised initially at transactMJn price and subsequentty measured at amortised cost using the effective interest Method. Dorecognition ol finonclal liobiliti•s Financial liabilities are dereco9nised when trust's contradual obligations expire or are discharged or cancelled. 1.10 Taxatlon The charity is an exempt charity ¥wthin the meaning ol schedule 3 of the Charrties Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore rt meets the definition of 8 charitable company for UK corporalion tsx purposes. 1.11 Ernployee benefit• The cost of any unused holiday entthment is recognised in the penod in which the employee's seNS are ceived. Terrnination benefils are reco9nised irnrnedialety as an expense when Ihe trust is demonstrably Mmrt1ed Its lerminale the ernployment ol an employee or to provide lermination beneffts. 1.12 For•ign •xehang• FOign currency ¢ransacts'ons are inrtialty recogni5ed by apptying to the fOIgn CUnry amount the spot exch8nge r8te between the luncb'on81 Currenq and the foreign currency at the d8te of Ihe transaction. Monetary assets and liabilrties denominated in a foreign currency at the balance sheet date are translated using the dosing rate.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Ineom• from donatlons and legael•s Unrestricted funds 2025 Unrestrlcted funds 2024 Donations Covenated Pensk)n$ 164.237 31,327 141.231 43,519 195,564 184,750 In¢om• from ¢horltabl• a¢iivltlos Unrn¥trtcted funds 2025 Unreotrlcted funds 2024 Charltablo Ineom• Charitable rental incomè 15,000 Othèr Incomè Unr•8trfct•d Unrn8trlct•d funds fund8 2025 2024 Net gain on disposal of tangible fixed assets 3.384,190 During the period the Charrty sold Iwo surplus assets - the fomier community house in Liverpool and playlng fields In Southampton. 10-
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Exp•ndltur• on charltsbl• aetlvltl•s 2025 2024 DSrect costs D8preciation and irnpairrnént Donation lo Charlton School Donation to Gaudete Trust Donation to French Province Food and living expenses 135,691 159,480 139,191 156.552 350,500 1.689.206 43,342 77,018 20,360 477 7,696 Maintenance Transport Rates and water Subscriptions Sundry Exp8ns89 Light heal and power 812 8,141 522 4,030 2,385 3,515 2.043,609 755,309 Sharè of support and gov•mane• eost•188• not• 6) Support 54.693 8,961 2.098,302 764,270 Anoly$l$ by fund Unrestricted funds 2.098,302 764,270 Support Costs allocated to actlvltle• Total 2025 Total 2024 Accounting and other lees- govemancè Foreign exchange difference Bank charges Legal and profe3sional 5,400 110.1211 228 59.186 4,200 4.160 452 149 54.693 8,961 Legal and profe53ion81 fees are in relation lo the sale of land.
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Employ••s The average monthty number of employees during the yearwas: 2025 Number 2024 Number Totsl There were no employees whose annual remunerthn was more than £60.IXIO. R•munèratlon ol kèy managèmènt pèrnonn•l The Trustees. who are the key management personnel. neiiher rE1Ved nor waived any emoluments during the year12024.. £nill. Gov•maneè eo•ts Included wthin support costs above are legal and professional and accounting costs which constitute governance costs. The total accounting costs included £2.1)00 12024.. £2,000) in SpeCt of the independent examination, and the remainder for Ihe preparation ol ac¢ounls in ststutory format and accounting services. Tan9lbl• fix 8•$¢t• Frn•hold 14nd FIX• and *hd bulldlng• flttlng# Totsl Cost At 1 September 2024 Disposals 7,013,54S 1175.0001 98,535 7,112,080 1175.0001 Al 31 Augu812025 6,838.545 98.535 6.937,080 Oepreclatlon and Impalrment At 1 September 2024 Dèpreciation charged in the year Eliminated in respect ol disposals 3,429.871 135,691 187.5001 98.535 3.528,406 135,691 187.5001 At 31 August 2025 3.478.062 98.535 3.576.597 Carrying amount At 31 August 2025 3,360.483 3,360,483 At 31 August 2024 3.583.674 3.583.674 Included in land and buildings is land valued al £54.00012024'. £54.IXM)I which is not depreciated 12_
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Flnanelal Instrum•nts 2025 2024 Carrylng amount ol flnaneial assèts Instruments measured at fail value through profit or loss 271.059 560.498 Carrying amount of financial liabilitie¥ Measured at fair value through profil or ioss Other finanri81 liabilities 15.4001 15,4001 11 Oebtor• 2025 2024 Amounts folllng duo wbthln on• y••r= Pr$paym¥nts and a¢L¥uetl income 1.083.809 26,486 Included in 8¢¢rued income 1$ delerred ¢on$ideration of t proc•ed$ of s•1¥ from th& Sl Marys Colloge, Southampton playing field$ of £963,809. 12 Cr•dltors'. amounts falllng du• wlthln on• yèar 202S 2024 Sale Proceeds (Liverpooll Accruals and deferred Income 951.759 5,400 S,400 5,400 957,159 13 Unr•8trlet•d funds The unrestricted funds ol the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These indude designated funds which arose from monies in St Franris Xayierfs College and wll be used for projec15 5perific to this school. At1 S•pt•mber 2024 Ineoming r•sourct8 R•8ourc•8 At 31 August •xpond•d 2025 Designated- St Franos Xaviefs Colege General fvnds 21,589 3.191.910 21,589 4.688.362 3.594.754 {2.098.3021 3.213.499 3.594.754 {2.098.3021 4.709,951 13-
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Unrestricted funds (Continuedl Prèvlous yèar= Ineomlng r•sourc•s R•sourc•s At 31 August èxpènd•d 2024 S•ptember 2023 Designated- St Franus Xavierfs Colege General funds 21.589 3,771.430 21.589 3,191,910 184.750 1764,2701 3,793.019 184,750 1764,2701 3.213,499 14 Anoly$l¥ of o$$•18 btw¢on fund$ Unmtricted DIgnated funds funds Total 2025 2025 2025 At 31 Augu8t 2025: Tangible assets Current assetsllliabilitiesl 3,360.483 1.327.879 3.360,483 1.349,468 21,589 4.688.362 21.589 4.709,951 Unrn•tri¢t¥d Dslgn•tsd fund• fund8 Total 2024 2024 2024 At 31 August 2024: Tangible 85set5 Current assetsllliabilitiesl 3,583.674 1391.764 3,583,674 1370.1751 21.589 3.191.910 21.589 3.213.499 14_
ENGLISH PROVINCE OF THE BROTHERS OF CHRISTIAN INSTRUCTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 R•latod party transaetlons As members of the order, Ihe Tnjstees. living expenses during the year were bome by the Trust, but the Trustees did not receive any remuneration or other beneffts in Connection with their dutie5 as trustee5 during the year. Living expense5 were incurred at £43.34212024". £77.0181 The salaries and pensions feceived by the Trustees of St Ffanus Xavierfs College amounts.ng to £31,327 12024.. £43,519) were covenanted direclty to EP8CI and fomi the main source of income ol the Charity. AS described in the Trustees Report on page 2 the EPBCI is dosety connected to schools, Charfton School in Southampton and St Fr8nrys Xavierfs College in 've[poOl. an Academy. Charlton School as an Independent school, is a separatety reyistered Charity. From time to time EPBCI has made financial donations to CharNon School. Ouring Ihe year donats)ns totslling £159,480 12024". £156.5521 were made to Charfton House School. Donations were made to the French Province of £1.689.206. being from surplus asset sales. This 18 to be Used for further educational benefits vthith 18 in line with the Charities activities and objectives. 15-