Charity registration number: 268989
# British Educational Leadership Management and Administration Society
Annual Report and Financial Statements
for the Year Ended 31 December 2025
## **British Educational Leadership Management and Administration Society**
## **Contents (continued)**
|Trustees' Report|1 to 16|
|---|---|
|Statement of Trustees' Responsibilities|17|
|Independent Auditors' Report|18 to 20|
|Statement of Financial Activities|21|
|Balance Sheet|22|
|Notes to the Financial Statements|23 to 33|
## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS102) in preparing the annual report and financial statements of the charity.
## **Reference and Administrative Details**
**Charity Registration Number** : 268989 **Trustees** : P Armstrong T Bush S J Courtney (appointed 1 January 2026) F Creaby C Donnelly A Gardner-McTaggart K A Healey (appointed 1 January 2026) J M V Harvie (appointed 1 January 2026) J E Hetherington S M Jarvis (appointed 20 May 2025) B Kelly B M Moreno L Oberholzer D E Outhwaite K Richardson (resigned 16 July 2025) S Shah V Showunmi M Tian **Chair** : D E Outhwaite **President and Vice-Presidents:** T Bush - President R Glatter - Immediate Past President P Ribbins - Life Vice President M Crawford - Vice President **Principal Office** : Spaces Acero 1 Concourse Way Sheffield South Yorkshire S1 2BJ
Page 1
## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Auditor:**
Hawsons Chartered Accountants Statutory Auditors Pegasus House 463a Glossop Road Sheffield S10 2QD
Page 2
## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
The trustees present the annual report together with the financial statements and auditors' report of the charity for the year ended 31 December 2025.
## **Structure, Governance and Management**
British Educational Leadership Management and Administration Society Limited (“BELMAS” or “The Charity”) is registered as a charity.
## _Organisational structure_
The charity is a Charitable Incorporated Organisation and its objects, powers and constitutional matters are set out in the Memorandum and Articles of Association.
## _Recruitment and appointment of new trustees_
If a trustee resigns, an election will take place at the earliest convenience to appoint a replacement. Members of the society are entitled to vote.
Elections also take place each year due to existing Trustees' term-of-office coming to an end.
## _Organisational structure_
The Society is a registered charity, number 268989, incorporated in the UK and is constituted under a Memorandum of Association dated 26th October 1973 and Articles of Association revised on 19th September 1998. The charity converted to a CIO on 18 January 2024. The Trustees of the society consist of the following:
## The Chair
Internal Vice-Chair of committees
## Up to four co-opted trustees
The Charity is governed by the executive Board which comprises the trustees and up to four co-opted trustee members. The Board meets at least three times in every calendar year. Elected trustee members serve a term of three years’ service, and can serve a maximum of 2 terms. The trustees of the society, as listed above, are elected annually.
The chair and vice-chairs, comprising the trustees of the society, supervise the day-to-day activities of the organisation and reports to the board.
## _Public benefit_
The trustees confirm that they have complied with the requirements of section 4 of the charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3
## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Structure, Governance and Management continued**
## _Use of Volunteers_
All trustees are volunteers and give their time and expertise to the Society without recompense. Travel and subsistence expense are reimbursed where necessarily incurred. Other volunteers include research interest group convenors, Blog editors, and those who facilitate BELMAS activities.
## _Staffing_
Executive Officer, Membership Engagement Manager and Membership and Events Coordinator.
## **Financial instruments**
## _Objectives and policies_
The Charity’s activities expose it to some financial risk governed by the charity’s policies approved by the board of trustees. The charity does not use derivative financial instruments.
## _Cash flow risk_
The Charity’s activities encompass some exposure to the financial risks of change in foreign currency exchange rates and interest rates. These transactions are minimal and the use of derivatives is not deemed necessary.
## _Credit risk_
The Charity’s principal financial assets are bank balances and cash, trade and other receivables.
The Charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The Charity has no significant concentration of credit risk.
## _Liquidity risk_
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operation and future developments the Charity monitors the level of reserves throughout the year.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and errors.
The trustees have considered the risks to which the charity is exposed and have put in place procedures for managing these risks.
The trustees consider the major financial risks to be the reduction in revenue from royalties in respect of the charity’s journals - Educational Management Administration and Leadership and Management in Education. The journals are published through SAGE Publications Ltd who provide annual reports on revenue performance and forecast trends in addition to close working relationships throughout the year. The trustees review and monitor income and expenditure at every board meeting and determine strategy accordingly.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Overview**
## **Objectives leading into 2025 and Challenges Ahead**
The Board’s primary objective for 2025 was to sustain and further strengthen BELMAS’s growth while continuing to deliver against its charitable objectives. The January 2025 Strategic Away Day provided an opportunity to review the Society’s mission, vision, and values, and to assess progress against year one and two outcomes and year three priorities within the Strategic Plan.
Trustees are satisfied that progress made during 2025 has positioned BELMAS well for delivery of the final year of the current Strategic Plan (2026), subject to ongoing risk management and robust financial oversight.
## **Operational Employee Restructure**
Following a review of the effectiveness of the interim organisational structure introduced in September 2024, the Board approved its adoption as the permanent staffing model in February 2025. This decision reflected the stability, continuity, and operational effectiveness demonstrated during the interim period.
The restructure ensured business continuity, reduced organisational risk, and represented good value for money through the targeted and effective use of existing internal capacity.
## **Accreditations and Memberships**
During 2025, BELMAS invested £197 to continue its membership of the National Council for Voluntary Organisations (NCVO), which provides governance support and access to online learning resources. Membership of the Academy of Social Sciences was also maintained at a cost of £333, with the Executive Officer or Chair attending bi monthly conferences and CEO group meetings.
BELMAS renewed its Living Wage Employer accreditation for £69 and continued its status as a _Disability Confident: Committed_ organisation.
Together, these accreditations support strong governance practice, staff development, and inclusive employment, in line with trustees’ responsibilities.
## **Ongoing Development of the 2023-2026 Strategic Plan**
During 2025, BELMAS continued to make strong progress in delivering its 2023-2026 Strategic Plan. Performance against key objectives was monitored through the KPI Dashboard, with 86.66% of planned objectives achieved during the year.
Page 5
## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Strategic Objective 1: Increase Both UK And International Membership By 25% Against 2022 Numbers**
Membership growth remained positive throughout 2025, with a 4.5% increase during the year. This contributed to achieving the overall 25% growth target against the 2022 baseline, bringing total membership to 420. This growth reflects the continued relevance and value of BELMAS’s activities, events, and research networks.
## **Equity, Diversity, and Inclusion (EDI)**
An Equity, Diversity and Inclusion strategy was finalised and approved by the Board in 2025, strengthening BELMAS’s commitment to inclusive practice across governance, events, and research activity. EDI principles were embedded within Research Interest Group (RIG) processes and guidance.
Implementation of the strategy will continue to be monitored through trustee oversight and governance review.
## **Research Interest Groups**
BELMAS strengthened its research infrastructure through the authorisation of two new Research Interest Groups and the closure of one inactive group. Across the year, 30 RIG meetings and events were delivered, including both standalone and conference based activity.
Regular engagement with RIG convenors was maintained, supported by handbook updates and two convenor meetings focused on improving processes, monitoring activity, and planning future development.
In addition, BELMAS delivered a programme of lunchtime sessions, grant mentoring workshops, and open learning events, which attracted strong participation, particularly from members. Attendance data and participant feedback indicate that these activities continue to support professional learning, research collaboration, and membership value.
Trustees receive regular updates on RIG activity to ensure alignment with charitable objectives and the proportionate use of resources.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Qualitative Feedback**
Throughout 2025, BELMAS gathered quantitative and qualitative feedback from participants attending a range of events, including RIG activities, conferences, and other events. This feedback forms a key part of the Society’s approach to monitoring impact, improving quality, and supporting membership growth.
Evaluation data indicates that BELMAS events are effective in engaging both members and non members. Feedback from non members suggested that attendance positively influenced perceptions of BELMAS, with events viewed as a potential pathway to future membership.
Participants highlighted the high quality of organisation, depth of discussion, and professional delivery of events. Opportunities to engage with research and practice relating to inclusion, leadership development, and international perspectives were particularly valued. Events were described as informative, reflective, and conducive to meaningful academic and professional dialogue.
Constructive feedback was also provided, including comments relating to cost and accessibility. Trustees have noted these observations, which will inform future planning to ensure BELMAS activities remain inclusive, accessible, and sustainable while continuing to deliver value to members and the wider educational leadership community.
Overall, participant feedback demonstrates that BELMAS events continue to deliver clear public benefit in line with the Society’s charitable objectives.
## **Early Career Research (ECR) Month**
BELMAS continued its annual Early Career Researcher (ECR) Month in October 2025, providing targeted support through workshops and networking sessions focused on grant funding, professional development, and international engagement. These activities directly support the next generation of researchers in educational leadership, management, and administration.
## **#Lunchtime Sessions**
The BELMAS #Lunchtime Sessions continued in 2025 as a programme of free, online events designed to enable members to share research and professional practice within short, accessible timeframes. These sessions support knowledge exchange, professional learning, and member engagement, in line with BELMAS’s charitable objectives.
Three sessions were delivered during the year, covering research informed perspectives on primary education, teaching assistant policy reform, and doctoral programme design. The sessions attracted 48 registrations, with 17 participants attending, reflecting ongoing interest in flexible, short format professional learning opportunities.
While attendance levels varied, the programme contributes to BELMAS’s wider engagement offer by providing accessible opportunities for members to disseminate research, stimulate discussion, and connect with the wider community. Trustees will continue to review participation data to inform future formats and scheduling.
## **Awards, Bursaries and Grants**
Through the Awards, Bursaries and Grants programme, £15,500 was distributed in 2025 to support research activity, doctoral study, practitioner development, and global engagement, including the introduction of a Global South Grant. A range of academic and professional excellence awards were also presented, including the Distinguished Service Award, recognising sustained contribution to the Association and the field.
## **Governance and Democratic Engagement**
Democratic processes remained robust during 2025, with seven candidates standing for three Trustee Board vacancies. While voter turnout was modest, elections were conducted in accordance with the Constitution, ensuring trustee accountability and democratic integrity.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Blog Activity and Engagement**
Blog activity showed significant growth during 2025, with increased submissions and editorial throughput. In 2024, activity was modest, with five submissions received and two publications. In contrast, 2025 saw 30 submissions, of which 24 were accepted for review and 16 published.
Submissions peaked mid year, particularly in July and August, indicating heightened contributor engagement. While not all submissions progressed to publication within the year, the acceptance rate demonstrates an effective editorial process.
Overall, the data highlights strong growth in blog activity and a healthy submission to publication pipeline, supporting charitable objectives through knowledge dissemination and practitioner engagement.
## **Social Media and Communications**
BELMAS’s LinkedIn presence continued to grow strongly during 2025. Followers increased from 780 in January 2025 to 1,327 in January 2026, representing growth of approximately 70%.
Across the year, 429 posts generated 1,154 page visits, 2,170 reactions, and 69,817 impressions. Individual posts performed particularly well, with the highest‑performing post achieving 1,377 impressions and the most‑clicked post generating 95 clicks. Engagement peaked in March with a monthly engagement rate of 16.94%.
Together, these metrics demonstrate increased visibility, engagement, and sector influence, supporting BELMAS’s strategic priorities.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
**Strategic objective 2: assure BELMAS long-term sustainability & good governance as a charity and membership organisation.**
## **BELMAS Conference**
The BELMAS Annual Conference 2025, held in Brighton, was highly successful and represented a significant year on year strengthening of the Learned Society’s flagship event. Attendance increased to 210 participants, including 163 paid delegates, marking a 13.7% increase in overall attendance compared to 2024 and continued recovery and growth following earlier years.
The conference attracted strong international engagement, with delegates from 26 countries across the UK, Europe and the rest of the world, reinforcing BELMAS’s role as a leading global forum for educational leadership, management and administration research.
The academic programme was extensive and of high quality, comprising nine symposia, over 100 single papers, workshops, roundtables and posters, reflecting continued growth in research engagement and scholarly contribution. Sessions were supported by a wide range of volunteer chairs, demonstrating strong member participation and leadership within the academic community.
As part of the Association’s commitment to accessibility and inclusion, £7,000 of bursary funding was awarded, enabling wider participation from early career researchers and those requiring financial support.
The conference generated a financial surplus of approximately £8,500, contributing positively to the Association’s reserves and supporting future charitable activities.
Delegate feedback was overwhelmingly positive, highlighting the quality of research, professional networking opportunities and organisation of the event. Constructive feedback relating to accessibility, costs and social arrangements has been noted and will inform planning for future conferences.
Overall, Conference 2025 delivered clear public benefit, advanced BELMAS’s charitable objectives, strengthened international reach, and provided both academic and financial value to the Association.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Actions Taken Based on Member Feedback**
**International Conferences and Engagements**
All international travel aligns with the charitable objectives of BELMAS. Consequently, BELMAS has increased its outputs from international visits while reducing expenditure from £17,250 in 2022, to £12,469 in 2023, £11,811 in 2024, and £11,110 for 2025. All international travel was approved in advance, aligned with charitable objectives, and managed in accordance with BELMAS’s Travel and Expenses Policy.
During 2025, BELMAS invested approximately £2,500 to support the attendance of an Early Career Researcher at the AERA Annual Meeting. This funding enabled active participation in the BELMAS/AERA Symposium and contributed directly to forthcoming scholarly outputs, including a planned Management in Education special edition. The support demonstrates BELMAS’s continued commitment to early career development, international knowledge exchange, and the long term sustainability of the educational leadership research community.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Sub-Committees**
The sub-committees of the BELMAS Trustees Board are active, each holding the following minimum number of meetings in the calendar year:
- Appointments & Remuneration Committee (A&RC): 1
- Awards, Bursaries & Grants Committee (ABG): 4
- Conference Committee (CC): 4
- EDI Committee (EDIC): 4
- Finance & Risk Committee (F&RC): 5
- Distinguished Service Award (DSA) Advisory Board: 2
The membership for the DSA Advisory Board consists of all recipients of the Distinguished Service Award who opt into the sub-committee. The former Chair of the DSA Advisory Board, Helen Gunter, was replaced by Steven Courtney in 2025.
Each sub committee operates under Board approved Terms of Reference and reports formally to the Trustee Board.
## **Induction and Training for Trustees**
All new Trustees undergo an induction session with the Executive Officer and Chair of the Board, focusing on the CC3 document, Constitution, and the charity's challenges and opportunities. Additionally, they are required to complete a Skills Audit and Conflict of Interest Register.
## **Financial Position**
In 2025, BELMAS demonstrated continued financial stability despite continued sector-wide financial pressures, including rising operational costs, increases to Employer National Insurance and, constrained education budgets. Key contributors included strong journal performance, a self-sustaining annual conference, investment income from bank interest and a comprehensive audit of financial governance and internal controls following Charity Commission CC8 guidelines.
These initiatives resulted in a total income of £373,957 (2024: £345,732) and expenditure of £326,797 (2024: £313,554), culminating in net incoming resources of £47,160 (2024: £32,178).
Despite an increase in expenditure by £13,243 between 2024 and 2025, there has been a notable enhancement in the measurable impact against the charity’s objectives. This overall financial turnaround underscores the diligent efforts of the BELMAS Board to secure the charity's sustainability for the future.
## **Going Concern**
All risks, including long-term financial sustainability risks to BELMAS, are recorded in the Risk Register, which is regularly scrutinised by the Finance & Risk Committee and reviewed at every other Trustee Board meeting (at least twice per year).
## **Reserves Policy**
BELMAS follows its Reserves Policy in line with the sector, on the basis of 12 months operating costs. This provides enough resource and time for the Trustees to plan in the event of a financial crisis, and to honour any contracts. The Finance & Risk Committee informs the Trustee Board and monitors financial performance throughout the year and adjusts the society’s development plans accordingly to ensure that reserves are maintained at agreed levels. This policy is reviewed by the Board annually.
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## **British Educational Leadership Management and Administration Society**
## **Trustees' Report for the year ended 31 December 2025 (continued)**
## **Publications**
Publications continue to be BELMAS's largest contribution in terms of funding and resources. Although the risk related to print journals is less than previously envisioned, the Trustee Board recognises that journals remain a high-risk area as the main and almost sole source of income. BELMAS works closely with the publisher and editorial boards to monitor journal performance, remain abreast of developments across the field, and has finalised negotiations and secured a new deal of the future publishing contract for 2027-2031 and future development of our publication portfolio.
Trustees are satisfied that progress during 2025 positions BELMAS well for delivery of the remaining Strategic Plan period (2026), subject to ongoing risk management and financial oversight.
## **Disclosure of information to auditor**
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
## **Reappointment of auditor**
A resolution for the re-appointment of Hawsons Chartered Accountants as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.
The annual report was approved by the trustees of the charity on 14 July 2026 and signed on its behalf by:
......................................... D E Outhwaite Trustee
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## **British Educational Leadership Management and Administration Society**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## **British Educational Leadership Management and Administration Society**
## **Independent Auditor's Report to the Members of British Educational Leadership Management and Administration Society**
## **Opinion**
We have audited the financial statements of British Educational Leadership Management and Administration Society (the 'charity') for the year ended 31 December 2025, which comprise the Statement of Financial Activities, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
- In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2025 and of its incoming resources and application of resources 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 Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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## **British Educational Leadership Management and Administration Society**
## **Independent Auditor's Report to the Members of British Educational Leadership Management and Administration Society (continued)**
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities set out on page 17, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor Responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The charity is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the charity and the environment it operates within, we determined that the laws and regulations which were most significant included FRS 102 and the Charities Act 2011. We considered the extent to which non-compliance with these laws and regulations might have a material effect on the financial statements, including how fraud might occur. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries to improve the charity’s result for the period, and management bias in key accounting estimates.
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## **British Educational Leadership Management and Administration Society**
## **Independent Auditor's Report to the Members of British Educational Leadership Management and Administration Society (continued)**
Audit procedures performed by the engagement team included:
- Discussions with management and those responsible for legal compliance procedures within the charity to obtain an understanding of the legal and regulatory framework applicable to the charity and how the charity complies with that framework, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;
- Reviewing minutes of Trustee meetings;
- Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud and non-compliance with laws and regulations;
- Challenging assumptions and judgements made by management in their significant accounting estimates.
- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or posted by senior management.
There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charity trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the trustees those matters we are required to state to trustees in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.
...................................... Hawsons Chartered Accountants
Statutory Auditor Pegasus House 463a Glossop Road Sheffield S10 2QD
`03/08/2026` Date:.............................
Hawsons Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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## **British Educational Leadership Management and Administration Society**
## **Statement of Financial Activities for the Year Ended 31 December 2025**
|||**Unrestricted**|||**Restricted**|||**Total**|||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**funds**|||**funds**|||**2025**|||**2024**||
||**Note**|**£**|||**£**|||**£**|||**£**||
|**Incoming resources**|||||||||||||
|Charitable activities|3|358,870|||5,000|||363,870|||335,567||
|Investment income|2|10,087|||-|||10,087|||10,165||
|**Total incoming resources**||368,957|||5,000|||373,957|||345,732||
|**Resources expended**|||||||||||||
|Charitable activities|5|7,404|||-|||7,404|||2,975||
|Operating costs|4|318,393|||1,000|||319,393|||310,579||
|**Total resources**|||||||||||||
|**expended**||325,797|||1,000|||326,797|||313,554||
|Net incoming resources||43,160|||4,000|||47,160|||32,178||
|Transfer between funds||-|||-|||-|||-||
|Net movement in funds||43,160|||4,000|||47,160|||32,178||
|**Reconciliation of funds**|||||||||||||
|Total funds brought forward||469,592|||-|||469,592|||437,414||
|Total funds carried forward|17|512,752|||4,000|||516,752|||469,592||
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 23 to 33 form an integral part of these financial statements. Page 21
## **British Educational Leadership Management and Administration Society**
## **(Registration number: 268989) Balance Sheet as at 31 December 2025**
|||**2025**|||**2024**||
|---|---|---|---|---|---|---|
||**Note**|**£**|||**£**||
|**Fixed assets**|||||||
|Intangible assets|10|-|||-||
|Tangible assets|11|6,157|||6,113||
|||6,157|||6,113||
|**Current assets**|||||||
|Debtors|12|76,533|||94,601||
|Cash at bank and in hand||455,507|||389,693||
|||532,040|||484,294||
|**Creditors: Amounts falling due within one year**|13|(21,445)|||(20,815)||
|**Net current assets**||510,595|||463,479||
|**Net assets**||516,752|||469,592||
|**Funds of the charity:**|||||||
|Restricted funds|17|4,000|||-||
|Unrestricted funds|17|512,752|||469,592||
|**Total funds**||516,752|||469,592||
The financial statements on pages 21 to 33 were approved by the trustees, and authorised for issue on 14 July 2026 and signed on their behalf by:
......................................... D E Outhwaite Trustee
The notes on pages 23 to 33 form an integral part of these financial statements. Page 22
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1 Accounting policies**
The following accounting policies have been used consistently in dealing with items which are considered material to the charity's affairs.
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. There has been no material departure from these standards.
The functional and presentational currency of the charity is GBP.
## **Going concern**
After due consideration of all relevant factors the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
## **Income and endowments**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probably that the income will be received and the amount can be measured reliably.
Income derived from events and royalty income is recognised as earned (that is, as the related goods or services are provided).
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
Income is the amount derived from the provision of services and stated net of any discounts and sales taxes. The charity is registered for VAT.
Page 23
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **1 Accounting policies (continued)**
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Costs of generating funds are the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure relates.
Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.
Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Provisions for grant are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Intangible assets**
Intangible assets are shown at historical cost.
Development costs relating to the development of an animated video for use on the charity website have been capitalised. These development costs have a finite useful life and is carried at cost less accumulated amortisation and any accumulated impairment losses.
## **Amortisation**
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life. Amortisation is included as under operating costs in the Statement of Financial Activities.
## **Asset class**
Development costs
**Amortisation method and rate** Straight line over 5 years
Page 24
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **1 Accounting policies (continued)**
## **Depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
## **Asset class**
Fixtures and fittings
**Depreciation method and rate** 15% on reducing balance
## **Trade and other debtors**
Trade and other debtors which are receivable within one year are initially measured at the transaction price. Trade and other debtors are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.
A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit and loss for the excess of the carrying value of the trade debtors over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.
## **Trade creditors**
Trade and other creditors payable within one year are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.
## **Financial liabilities**
Financial liabilities are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 25
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **1 Accounting policies (continued)**
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## **Judgements**
There are no significant estimates or judgements made in the process of applying the charity's accounting policies.
## **2 Investment income**
|||||**2025**||**2024**|
|---|---|---|---|---|---|---|
|||||**£**||**£**|
|Interest|on|cash|deposits|10,087||10,165|
## **3 Income from charitable activities**
||**Unrestricted**|||**Restricted**||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||**fund**|||**funds**|||**2025**|||**2024**||
||**£**|||**£**|||**£**|||**£**||
|Annual conference revenue|93,121|||-|||93,121|||66,863||
|Publications|246,563|||-|||246,563|||248,580||
|Membership subscriptions|19,186|||-|||19,186|||17,624||
|Donations|-|||-|||-|||2,500||
|Grant income|-|||5,000|||5,000|||-||
||358,870|||5,000|||363,870|||335,567||
Page 26
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **4 Expenditure on charitable activities**
||**Unrestricted**|||**Restricted**||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||**fund**|||**funds**|||**2025**|||**2024**||
||**£**|||**£**|||**£**|||**£**||
|Annual conference|72,154|||-|||72,154|||54,597||
|Staff costs|107,109|||-|||107,109|||126,872||
|Other staff costs|13,546|||-|||13,546|||12,482||
|Stipends|33,886|||-|||33,886|||30,940||
|Other charity operating costs|38,496|||1,000|||39,496|||32,078||
|Depreciation|1,039|||-|||1,039|||1,016||
|(Profit)/loss on disposal of||||||||||||
|tangible fixed assets|-|||-|||-|||2,276||
|Website costs|6,106|||-|||6,106|||7,059||
|Storage|5,938|||-|||5,938|||5,270||
|Travel and subsistence|5,208|||-|||5,208|||2,116||
|Bank charges|2,922|||-|||2,922|||2,564||
|Insurance|706|||-|||706|||620||
|Office equipment|7,505|||-|||7,505|||7,301||
|Printing, postage and stationery|334|||-|||334|||6,279||
|Sundry expenses|14,326|||-|||14,326|||8,900||
|Legal and professional fees|9,118|||-|||9,118|||10,209||
|Grants|7,404|||-|||7,404|||2,975||
||325,797|||1,000|||326,797|||313,554||
||**Unrestricted**|||**Restricted**||||||||
||**fund**|||**funds**|||**2025**|||**2024**||
||**£**|||**£**|||**£**|||**£**||
|**Allocated**||||||||||||
|Charitable activities|7,404|||-|||7,404|||2,975||
|Operating costs|318,393|||1,000|||319,393|||310,579||
||325,797|||1,000|||326,797|||313,554||
Page 27
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **5 Grants payable**
The total grants paid to individuals during the year was as follows:
|**5**
**Grants payable**
The total grants paid to individuals during the year was as follows:||||
|---|---|---|---|
||**2025**||**2024**|
||**£**||**£**|
|Grants|7,404||2,975|
The support costs associated with grant making are nil.
## **6 Net incoming/outgoing resources**
Net incoming resources for the year include:
|**6**
**Net incoming/outgoing resources**
Net incoming resources for the year include:|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Audit fees|8,700|8,450|
|Loss on disposal of tangible fixed assets|-|2,276|
|Depreciation of fixed assets|997|1,016|
## **7 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
In the year, trustees were paid expenses of £12,838 (2024: £6,198) in relation to reimbursement and payment to a third party of travelling expenses and £16,000 (2024: £16,000) in relation to editor services regarding the Management in Education journals which are issued four times a year. The total number of trustees reimbursed was 11 (2024: 16).
Page 28
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**8**
**Staff costs**
The aggregate payroll costs were as follows:||||||
|---|---|---|---|---|---|
||**2025**|||**2024**||
||**£**|||**£**||
|**Staff costs during the year were:**||||||
|Wages and salaries|95,911|||110,924||
|Social security costs|2,260|||5,562||
|Pension costs|8,938|||10,386||
||107,109|||126,872||
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
||**2025**||**2024**|
|---|---|---|---|
||**No**||**No**|
|Admininstration|3||4|
The total employee benefits of the key management personnel of the charity were £38,940 (2024 - £57,519). The key management personnel of the charity comprise the trustees and the Senior Management Team, which at the year end comprises the Executive Officer.
Pension costs are allocated between activities and between restricted and unrestricted funds on the basis of staff time.
## **9 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 29
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **10 Intangible fixed assets**
|**10 Intangible fixed assets**|||
|---|---|---|
||**Development**||
||**costs**||
||**£**||
|At 1 January 2025 and 31 December 2025|10,668||
|**Amortisation**|||
|At 1 January 2025 and at 31 December 2025|10,668||
|**Net book value**|||
|At 31 December 2025|-||
|At 31 December 2024|-||
|**11 Tangible fixed assets**|||
||**Fixtures and**||
||**fittings**||
||**£**||
|**Cost**|||
|At 1 January 2025|11,583||
|Additions|1,083||
|At 31 December 2025|12,666||
|**Depreciation**|||
|At 1 January 2025|5,470||
|Charge for the year|1,039||
|At 31 December 2025|6,509||
|**Net book value**|||
|At 31 December 2025|6,157||
|At 31 December 2024|6,113||
Page 30
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **12 Debtors**
||**2025**|||**2024**||
|---|---|---|---|---|---|
||**£**|||**£**||
|Trade debtors|15|||19||
|Prepayments and accrued income|74,285|||90,652||
|Other debtors|2,233|||3,930||
||76,533|||94,601||
## **13 Creditors: amounts falling due within one year**
||**2025**|||**2024**||
|---|---|---|---|---|---|
||**£**|||**£**||
|Trade creditors|919|||455||
|Other taxation and social security|1,521|||1,767||
|Accruals and deferred income|19,005|||18,593||
||21,445|||20,815||
## **14 Deferred income**
|||**2025**|||**2024**||
|---|---|---|---|---|---|---|
|||**£**|||**£**||
|Balance|at 1 January|10,145|||9,861||
|Amount|released to income|(10,145)|||(9,861)||
|Amount|deferred in the year|10,282|||10,145||
|||10,282|||10,145||
## **15 Obligations under leases**
## **Operating lease commitments**
Total future minimum lease payments under non-cancellable operating leases are as follows:
||**2025**|||**2024**||
|---|---|---|---|---|---|
||**£**|||**£**||
|Within one year|2,100|||1,571||
|Between one and five years|1,571|||-||
||3,671|||1,571||
## **16 Pension and other schemes**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £8,938 (2024 - £10,386).
Page 31
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **17 Funds**
|**17 Funds**||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||||**Balance at**||
||**Balance at**|||||||||||||||||**31**||
||**1 January**||**Incoming**||||**Resources**|||||||||||**December**||
|||**2025**|**resources**||||**expended**||||||**Transfers**|||||**2025**||
|**2025**||**£**|||**£**|||||**£**|||**£**|||||**£**||
|**Unrestricted funds**||||||||||||||||||||
|General Funds|469,592||368,957||||(325,797)||||||(14,000)|||||498,752||
|**_Designated_**||||||||||||||||||||
|Keynote honorarium||-|||-|||||-|||500|||||500||
|Best paper||-|||-|||||-|||500|||||500||
|DSA project||-|||-|||||-|||10,000|||||10,000||
|EDI||-|||-|||||-|||3,000|||||3,000||
|Total designated funds||-|||-|||||-|||14,000|||||14,000||
|**Total unrestricted funds**|469,592||368,957||||(325,797)|||||||-||||512,752||
|**Restricted funds**||||||||||||||||||||
|DIAWA (Japan)||-||5,000|||(1,000)|||||||-||||4,000||
|**Total funds**|469,592||373,957||||(326,797)|||||||-||||516,752||
|||**Balance at 1**||||||||||||||||**Balance at**||
|||**January**|||**Incoming**||||||**Resources**|||||**31 December**||||
|||**2024**|||**resources**|||||||**expended**||||||**2024**||
|**2024**|||**£**||||**£**||||||**£**|||||**£**||
|**Unrestricted funds**||||||||||||||||||||
|General Funds||437,414|||343,732||||||||(311,554)|||||469,592||
|**Restricted funds**||||||||||||||||||||
|Visit Belfast|||-||||2,000||||||(2,000)|||||-||
|**Total funds**||437,414|||345,732||||||||(313,554)|||||469,592||
**Visit Belfast** Funding from Visit Belfast for hosting the annual conference in Belfast. **DIAWA** Funding for BELMAS representatives to attend a Japanese conference in summer **(Japan)** 2026.
Page 32
## **British Educational Leadership Management and Administration Society**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **18 Analysis of net assets between funds**
||**Unrestricted**|||**Designated**|||**Restricted**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||**fund**|||**funds**|||**funds**|||**2025**||
||**£**|||**£**|||**£**|||**£**||
|Tangible fixed assets|6,157|||-|||-|||6,157||
|Debtors|76,533|||-|||-|||76,533||
|Cash at bank and in hand|437,507|||14,000|||4,000|||455,507||
|Current liabilities|(21,445)|||-|||-|||(21,445)||
|Total net assets|498,752|||14,000|||4,000|||516,752||
||**Unrestricted**|||**Designated**|||**Restricted**|||||
||**fund**|||**funds**|||**funds**|||**2024**||
||**£**|||**£**|||**£**|||**£**||
|Tangible fixed assets|6,113|||-|||-|||6,113||
|Debtors|94,601|||-|||-|||94,601||
|Cash at bank and in hand|389,693|||-|||-|||389,693||
|Current liabilities|(20,815)|||-|||-|||(20,815)||
|Total net assets|469,592|||-|||-|||469,592||
## **19 Related party transactions**
Transactions with Trustees have been disclosed in note 7.
There were no other related party transactions in the year.
## **20 Control**
The ultimate controlling party is the board of trustees.
Page 33