Company Reglstratlon No.. 01269980
Charity Registration No: 272565
ESB
English Speaking Board
(International) Limited
Report of the Trustees and Financial Statements
For The Year Ended
31 August 2025

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
CONTENTS
Page
Chair's Report
Trustees and Advisers
Report of the Trustees including Slalemenl of Trustees, responsibilities
Independent Auditor's Report lo the Trustees
9-12
Statements of Financial Activities
13-14
Slalemenl Df Financial Position
15
Slalemenl of Cash Flows
18
Notes lo the Accounts
17-28

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
CHAIR'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
Reflectlons:
This financial year has seen both highs and lows, and unfortunalety the impact of some of the challenges led lo
a contraction of the staff and some internal sgrvi¢Ès al ESB Internat￿nal in early 2025, In late November 2024
final nolificalion was received that ESB International along wtlh the majority of previously approved Ofqual
regulaled Awarding Organisalions, were not re accredited by the Italian Education Ministry for their language
qualifications IESOL Intemalionall.Sadly. this saw the end of our 10 year relationship with our ￿ntre in Italy and
saw a reduction of approximately 120A of Dur budgeted revenue.
In April our Trustees approv&d our new five-year strategy in light of the change8 and challenges for our
organisalion. The strategy identified what ESB'S customers value,. six market segments where we have idenlified
opportunities for growth", our sources of advantage as well as idonlifying the critical assumptions on which the
strategy rests. From this whole OF business review there are fNe goals..
Make robust decisions regarding Ihe medium-terrn financial ¢apa¢ily of the business
2. Build on our USP and customer value proposition in the ESOL SfL Market lo grow revenue by 300A16'
per yearl across the three SfL market segments
3. De5iver products in English Language that achieve the levels of learner success required by our
customers, own targets in order lo relain 98D/D of our revenue from top 20 language cliènts
4. Build oui thought leadeTship position for Or8cy lo dèmonstrate the impact of our unique 'Oracy
qualilicalions for all, and lo help identify new products, collaborations or current product opwrtunilies
5. Build on our USP of unique ac¢rediled Oracy qualifications or secondary and post 16 to grow revenue by
30Q/I16OA per yearl and relain 970/0 of revenue lop 40 speech ¢lienls
Al the close of the first financial yèar in the strategy, our performance with our UK based ESOL Skills for Life
products has beèn a tremendous success improving on revenue expectation by 27 /0 against an annual growth
g081 of60A and 80 reducing our planned deficit by £142.000. This f2nlastic achievement was due to a combination
of ourcurrenl cenlres expanding Ihoir range of delivery and qualifications with us due lo o(Jr Dulstanding reputation
for delivery and relationship management, as well as a signiftGanl new centre being won after a successful pilol
experien¢e the previous academic year. Delivering such outstanding customer oulGomes in a challenging yea
demonslrales the Iwed culture ol the team at ESB and their combined determination and skills on behalf of our
clients and learners.
A focus over the past nine years has been the developm8nt of our technology tools lo improve our delivery, cost
èffèctiveness and client experience. Our bespokB booking. resulting and certification system had reachèd the end
of ils lifespall and due to effective financial management of designalBd funds we had the financial capacity lo
undergo a new technical build ol this system and our website platform with our IT ¢onlraclor DigiDog Tech Ltd.
Due to launch in August 2026. this system has successfulty been developed and will go through User a¢ceplance
testing 2nd is on schedule lo be delivered lo the business and ctienls. This rebuild will ensure that ESB
International has the technical capacity in ils business systems for the next five years and has harnessed the
capacity of such tools lo deliver its services cost effective￿..
In July our CEO Tina Renshaw announced her intention to resign as CEO of ESB Inlernalional. During her nine-
year tenurè, Tina has led the organisalion through a perK)d of growth and Iransfoimalion, championing the values
of accessible, high~qualily assessment and communicat￿n skills for all. We thank her for her dedication and
viswjnary leadership. Our new CEO Adrian Gallagher will commence with ESB in January 2026.
Governancè changes
Ed May joined us in January 2025 as a new Trustee with S￿￿111¢an1 educational experience. Simren Pries116y
resigned from her role as Trustee ift April 2025 due lo personal reasons and we thank her for her commitment to
ESB Inlernalional.
The lems for Chair and Vice Chair Ililled by Sami Miiza and Frances Richardsonl were lo complet& this year and
Jim McAle2T and Jason Vil were successful in becoming the new Chair and Vice Chair respectively, commencing
their roles after the July 2025 meeting. As Jim McAlear had been Honorary Treasurer. Damian Low was
SUC￿ssIu[lY elected as T￿asUrer. ESB International is incredibly grateful lo those trusteès who lake on the
additional roles as officers.

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
Workforco changes
A number ol the team changes happoned this year.. Anna Domaszek our Quality Assurance Manager, Fiona
Rushlon our HR and External Engagement Manager, Cassie Andei8on our Communications and Marketing
Officer, Isaa¢ Hart our Educational Delivery Support Officer, June Challis, Item Writer and Nicola Rose, Senior
Assessor Skills for Life all left ESB. We thank them for their conlribulions.
Ben Jackson, Our ChiefAssessoT left us in November and his colleague Anlhea Wilson our Product Development
Manager expanded her role lo include Chief Assessor lor the next 12 months and our Finance and Promises
Officer John McLoughlin left us in March 2025 and was replaced by Carol Harrison. Julie Vernon, on8 of our
Language assessors became our new Senior Assessor for ESOL Skills for Life.
Georgie Anderson commenced on maternity leave in July and Amy Fiobinson rejoined us after working over the
peak summer peTiod. to cover the maternity 18ave.
Dr J McAtear- Chair
TRUSTEES AND ADVISERS
AS AT 31 AUGUST 2025
Trustees
Mr S Mirza (Chair until 26 July 2025, Reslgned 25
October 2025)
Mr S Morton (Resigned 25 October 20251
Ms F Richaidson
Mr D Brown
Ms Joanna Jarjue
Mr Damian Low
Dr James McAlear (Chair from 271h July 20251
Mr Jason Vit
Mr Edward May (Joined January 2025)
Company Secretsry
Ms C Leary
Chief Executive Offi¢er
Ms T Renshaw
Reglstered office
9 Hatlersley Court
Burs¢ough Road
Ormskirk
LanGashire
L39 2AY
Company number
01269980
Charity number
272565
Audilor
Mitchell Charlesworth (Audill Limited
Suites C,D,E & F 141h Floor,
The Plaza,
100 Old Hall Street
LiverpcK)I
L3 9QJ
Bankers
Nalwesl Bank PLC
130 Lord Street
Southport

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
PR9 OAE
Barclays Bank PLC
184 Allerton Rd
Liverpool
L18 2DH
Soliiitor
BLM IBerrymans Lace Mawer LLPI
King's House
42 King Street Wesl
Manchester M3 2NU
Investm¢nt Managers
Canaccord Genuily
37 Esplanade
Sl Heller
Jers@y
JE2 3QA

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The trust￿S, who are also directors of the ¢harily for the purposes of the Companies Act 2Q106, pre8enl their
report I¢￿ether with the financial slalements for the year ended 31 AL(gusl 2024. The charity has optèd lo prepare
ils accounts using the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021
and followlhe Charities SORP IFRS 1021 las amended for accounting periods ¢ommencing from 1 January 20191.
As a charity registered in England and Wales. the charitable company also reports in accordance with the Charity
Commission for England and Wales, guidance on public benefit and the Charities Act 2011.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The English Speaking Board Ilnlernalional} Lirniled (ES81 is a company limited by guarantee and a registered
charity as dèfinèd by the Companies Act 2006, and incorporated on 22 July 1976. The organisalion is governed
by ils Memorandum and Articles of Association which were revised, updated and approved by the members al
the 641h Annual General hAeeling held al the hrtercure Piccadilly Hotel, Portland Street, ManGhester, M14PH on
24 June 2017. A further revision was made on 18 July 2020 and 04 September 2024
Reference and admlnlstratlve details
The ITuslees. who are also the dlreolors lor the purpose of company law, and who served during the year were..
Ms F Richardson
Mr S Mirza IResigned 25 October 20251
Mr S Norton (Resigned 25 October 2025}
Ms S Prsestley (Resigned April 20251
Mr D Brown
Ms E Blount (Appointed 01 July 2025, Resigned 22 July 20251 Mr D Low
Ms J Jarjue
MTJVil
Dr J McAlear
MT E May (Joined January 20251
Recruitment and appointment of new trustees
The directors, who are also charity Iruslees for the purposes ol Ch8rily Law, are known as members olthe Board
of Trustees. They are recruited in lille with the terms laid out in the Articles of Association. Trustees are not paid
bul may Glaim reasonable expenses. They may not be salaried employees bul may be contracted as Ireelance
assessors for examplts.
Induction and training of new trustees
All new trustees Teceive an induction pack, which includes a brief of their general Charity and Company Law
r￿ponsibIlItIes, the ESB'S Memorandum and Articles of Assoeialion, along with other ESB policies and
information. In addition we hold digital induction sessions lo support their knowledge and understanding of our
financial strategy, ouf business strategy and our regulator8.
Organisational Structure
ESB has a board of Iruslees with a broad range of skills, knowledge and expertise, who meet four Ilmes a year
and serve on a voluntary basis. Trustees who have received remunefation for ESB cont¥acled work carried out
during the year are refeTred lo in Nolo 12 of the financial slalemenls.
There is a clear differenlialion between g0veman￿, which is the role of the Board of Truslaes, and operations,
which is the role of the Chief Executive. For example, the Iruslees can collectively direct the Chief Execulive but
not the slafl. Similarty, the staff may prepare the budget bul il is the Iruslees who set it. The contact with staff is
through the Chief ExeculDie who ieports lo and is monitored and appraised by ihe Board.
Remuneration of KÈY Management
ESB operates its salary structure within salary bands. Roles are designated a value taking into account the
expertise required for the role, the judgment required and the accou¢)labilily. Key Management salar￿$ are set
by the Chief Execulwe on appointment. Pay increases are based on performance using publishecl criteria. All
permat)enl emptoyees of ESB may seek a pay review once a year. Operational bonuses are based on ESB'S
financial performance, the Chief Executive makes the final decision on these after seeking input from the
management team. The Chief Executive's salary and pay increases ar& set by the Board of Trustees.

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Rlsk Management
The trustees have 8 lormal process for assessing risks and implementing risk management slralegies. A
comprehensive risk register is presented lo the Trustees al each meeting.
The operating arm of the charily usually meets as a Senior Management Team twi￿ a month lo review its
performance against strategy and ID consider slralegi¢ activities that need lo be undertaken.
OBJECTIVES AND ACTIVITIES
Objectives and activltles for the public benefit
English Speaking Board {Internalion811 Limited (ESBI as an organisalion with charitable slalus has a purpose to
want all learners lo possess the oracy and English language skills they need to achieve their aspirations. We want
lo stretch the most able and support the least confident and realise the potential of all by Glosing the disadvantage
gap.
In planning their aclivilies, the Iruslees have kept in mind the Charity Commission's guidance on public benef￿.
Running ESB as an effective business limited by guarantee is ensuring Ihal we can meet our chaiilable purposes
because wo seek lo support the widest group of learners, domestically and inlernalionally and we have the
evidence of the public bènefit of enhancing communication, English language, speaking and listening skills lo
leamers. We can therefore price our produ¢ts accordingly and secure revenue that provides us with developmenl
funds and operating surpluses lo maintain, sustain and develop our work. ESB did increase ils prices for the
academ￿ year 22-23. However, il also increased assessor and marker fees as well as staff remuneration and
paid a ¢osl-of-living increase lo slafl to aCknOw￿dge the external financial stressors,
The trustees have idenlffied the strategic objectives of the Charity, and these are highlighted in the fÈve-year
Strategic Plan12025-2029 ImpeTalive lo grow and relainl, which was approved in January 2025.
Our purpose
English Speaking Board wants 811 learner8 to possess the oracy and English language skills they need to
achieve Iheii aspiialions
We want lo stretch the most able and support the least confident and realise the potential of all by closing
the dis8dvanlage gap.
To do this we-
Listen lo our clients, understand their molivalK)ns and neerRs
Employ talented people who want lo achieve for our clients
Support and validate the impact ol our teachers and
Promote and sUPPQrt aSSQssrnenl al Genlres Ihal are part of closing the disadvantage gap
Central strategic theme- The value creation between ESB and our customers is based on an aspiralional
investment
We need lo perform acltvilies differently lo our rivals lo deliver a unique mix of value
rf Products that onable learner success and achievemont
O Providing additional value to client relationships
Seeking insight from our customers that we can act on
O Matching what our customers value with our unique selling points
Goals
Make robust decisions regarding the medium lerm financial capacity of the business
Build on our USP and Glislomer value proposition in the ESOL SfL Market to grow revenue by 30Yo160
per yearl across the threè SfL market segments
To deliver products in English Language that achieve the levels Df learner success required by our
¢uslomers' own targets in order lo ielain 980A of our ievenue ftom lop 20 language ¢lienls
Build our thought leadership Position for Oracy lo demonstrate the impact of our unique 'Oracy
qualifications for all, and lo help identify new products, collaboration8 or current product opportunities
Build on our USP of unique accredited Oracy qualilicalions OF secondary and post 16 to grow revenue by
300￿(6￿/￿ per year} and relain 97°k of revenue lop 40 speech clients
We continue lo look externally lo understand the marffel, what our customers value, our sources of compelilive
advantage, our competitors and our clients, and produce a compelilor analysis when required. We have idenliliecl

ENGLISH SPEAKING BOARD IINTERNATIONALI LIMITED
six key market segrnents where we believe we can grow our market and increase revenue along with fftcoiding
the critical assumptions made al the lie of articulaling our slralegy. Each year we 1denlify Key Perfomiance
Indicators lo drive the achievement of our slialegy.

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Charitable status and public benefit
The charity regularly revi?ws all fees and charges lo ensure price sensitivity appropriate lo our markets. In
8ddiliot). the charty is keen lo promote access for those who may lind funding them difficult bul who wish lo
benefit fr(xn all that an ESB assessment provides.
The charity established an Access Fund in memory of Christabel Bumislon MBE, founder of ES8. In this financial
year we spent £21,048 from the Chrislabel Burnislon fund.
FSNANCIAL REVIEW
The Statement of Financial Activities (SOFAI, on page 13, Teflecls all income receivable in the year. Total incorne
amounted lo £1,448,74012024.. £1,487,269). Total expenditure was £1,522,43512024'. £1,671,210). This resulted
in a loss for the year of E66.392 {2024.. loss of 161,9281. Total funrls carried fomard decreased lo £1,265,378
12024.. £1,331.7701.
ESB has good financial management in place. with light control of cash flow and deblors. The TTUStees, as an
intrinsic patt of the chartty's strategic risk management, will Contin￿@ lo monitor income and expenditure carefully
and lo receive monthly reports on major trends.
R8seN8s Policy
The Irltslees have examined the requirements for resetves in light of the main risks lo the org8nisalion. ESB'S
reseNes policy, approved by the Board, is lo maintain a level of free reserves Ihatwill enable th& charity lo ensure
a oonlinuily ol activity and have the ability lo adjust in a measured way lo significant changes in the exle¥nal
regulatory and economic environment.
The Iruslees consider the largel should be the equwalenl of between eight and len months of operalional fixed
expenditure which is estimated al £550,000. Al the Current year-end 31 August 2025, flee roserves stood at
£808,619. a decrease 01 £57,996 from the prior year. Plans aTe in place lo maintain Charity reseNes al healthy
levels and not lo allow these lo fall below the t8rget.
Princlpal funding sources
The organisation is funded by the charges il makes for the delivery of assessments and examinations.
FUTURE DEVELOPMENTS
August 2026 will see the launch of versK)n 3 ot our business system managing our bookings and certifications
and being the main feposilory for dala for the business and its iegulaloiy responsibilities. This technical rebuild
will see a future proofed technical plalfom). enhanced permissions to improve ¢yber security. reduced manual
practices lo us@ hLJman resources more effectively and an enhanced experi&nce lor our international customers.
Also in Academic Yèar 2025-2026 we will pilot some new primary Oracy qualilicalions, lo refr&sh our offèring lo
support earfy years and primary learners, as well as updated leaching and learning resources foi our
secondary and post 16 Oracy market.

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The twslee8 IwhD are also dire¢lors of English Speaking Board Ilnlernationall Limited for the purpos&s of
company lawl are responsible lor preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and Financial Reporting Standards applicable in the UK and Republic of Ireland.
Company law requires the truslEes lo prepare financial slalement5 for each financial year, which give a true and
fair view of the slate of allairs of the charitable company ancl of the incoming resources and application of
resoLJrces, including the income and expenditure, of the charitable compBny for that period. In PTeparing these
financial 51alemenls, the trustees are required ID..
select suilabls accounting policiey and then apply them consislenlly.,
observe the methods and principles in the Charity SORP.,
make judgements ancl eslimales that are reasonable and prudent.,
slate whether applicable UK Financial Reporting Standards have been followed, subj￿1 to any material
departures disolose(S and explained in the financial slalemenls.,
prepare the financial 51al@menls on th¥ going concern basis unless il Is inappropriate to presume that the
chafilable company will conlinue in operalion.
The Iruslees are responsible for keeping adequate accounting records that disclose with reasonable accura¢y al
any litlle the finariGial position of the ¢harilable company and enable them lo ensure that the financial statements
comply with the Companies A¢1 2006. They are also responsible for 881eguarding the assels of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Dlsclosure of Information to auditor
In so far as the Iruslees are awaro..
there is no relevant information of which the chaFilable company's auditors are unaware.. an
the Iruslees have taken all the steps that they ought lo have taken to make themselves aware of any
relevant audit infomialion and lo establish that the auditor is aware of that information.
Auditor
The auditor will ￿ appolnled at the Trustees. meeting in April 2026.
Small company provisions
This reky)rt has b6en prepared in accordance with the special provisions relating to Small companies within part
15 of the Companies Act 2006.
This report was approved by the Iruslees on 25th April 2026 and signed on Iheir behalf by..
DrJ
cAt
ar- Chalr

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Opinion
We have audited the ftnancial slalemenls of English Speaking Board Ilnlernalionall Limited Ilhe'charily'l for the
year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the
slaleinent of cash flDWS and the notes to the financial slalements, including a summary of significant
accounting polKies. The financial reporting framework that has bÈ@n applied in their preparation is
applicable law and United KingdoFn Accounting Standards, inclucling Financial Reporting Standard 102 The
Financial Reporting Standanlapplic&ble ffn the UK and Republic of Ireland {Uniled Kingdom Gen8rally
Accepted Accounting Practice).
In our opinion, the financial 81alemenls'.
give a true and fair view of the slate of the chaiilable company's affairs as al 31 August 2025
and of ilsincoming reSoUr￿S and application of resources. for the year then ended.,
have been properly prepared in accordance with Uf)iled Kingdom Generally Accepted Accounting
Praclice',and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wsth International Standards on Auditing IUKI IISAS (UK)) and
applicablelaw. Our resF)onsibililies under those standards are further desGribed in the Auditor's responsibilities
for the 8uditof the financial slalemenls Section of our report. We are independent of the charity in accordance
with the èlhicalrequiremenls that are relevant lo oui audit of the financial statements in the UK, inclucling
the FRC'S Ethical Standard, and wè havè fulfilled our other ethical respDnsibililies in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide
basis for our opinion.
Conclusions rela￿ng to golng concern
In auditing the financial stalemenls, we have concluded that the trusteès, use of the going concern basis of
accounting in the preparation of the financial slalements is appropriate.
Based on the work we have performed, we have not idenlifi?d any material uncertainties relating to events
or conditions that, individually or collectively, may cast significant doubl on the charty's ability to continue
as a going concern for a period of 81 least twelve months from when the financial statements are aulhorised
for issue.
Our responsibilities and the iesponsibililies of the tr￿SteeS with respect lo going concern are described in
the relevant sections of this report.
Other Information
The trustees are responsible for the other infomialion. The other information comprises the information
includedin the annual report. other than the finanGial slalements and our auditor's report Ihereon. Our
opinion on the financial slalemenls does not cover the other information and, except to the exlenl Dlherwi8e
explicitly slated inour report, we do not èxprèss any foim ol assurance conclusion Ihereon.
In connection with our audit of the financial slalements, our responsibility Is lo read the Dlher information
and, indoing so, consider whether the other information is malerialty inconsislenl with the financial
slalemenls or our knowledge obtained in the audit or otherwise appears to be materially misslaled. If we
identify such material in¢onsislen¢ies or apparent mateiial misslatemenls, we are reqLJired lo determine
whether there is a maleiial misslalemenl in the financial slalemenls or a material misslalemenl of the other
information. If, based on the work we have performed, we conclude that there is a malei'i31 misslalemenl
of this other information, we are required to report that fact.
We have nothing lo report in this regard.

ENGLISH SPEAKING BOARD {INTERNATIONALI LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our aL(dil'.
the information given in the Iruslees, report, which includes the direclors, report prepared for the
purposesof company law, foF the financial year for which the financial slalernenls are prepared is
consistent with Ihefinancial slalemenls- and
the directors, report included within the trustees, report has been prepared in accordance with
applicable legal requirements.
Matterson whlch we are requlred to report byexception
In the light of the knowle(Jge and understanding of the charity and ils envifonmeTrl obtained in the COLtrse
of theaudil, we have not identified material misstalemenls in the directors, report included within the
trustees. report.
We have nothing lo report in iespecl of the following matters in relation lo whlch the Companies Act
2006 requires us lo report lo you if. in our opinion..
adequate accounting reGords have not been kept. or returns adeqLEale for our audit have not been
receivedfrom branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns., or
cerlain disclosLJres of Iruslees, remuneration 8pe¢ified by law are not made,. or
we have not received all the infoTmalion and explanations we require for our 8udil', or
the Iruslees were not entil￿d tD prepare the financial statements in accordance with the small
comp8ni@s regime and lake advantage of the small CDmpanies' exemptions in preparing th& Iruslees,
report and fromlhe requiiement lo prepare a sttategic report.
Responsibilitie5 of trustee5
As explained more fully in the statement of Iru81ees' responsibilities, the trustees, who are also the directors
of the charity for the purpose of company law, are responsible for the preparation of the financi81 statements
and foibeing satisfied that they give a Irue and fair view, and for such internal control as the trustees
determine is necessary lo enable the preparation DI financial slalemenls that are free from material
misstalemenl, whether due lo fraud or error. In preparing the linancial slalements, the trustees are
responsible for assessing the charity's ability to continue as a going concern, discbsing, as applicable,
rnallers related lo going concern and using the going concern basis of accDunting unless the IrLtslees either
Intend lo liquidate the charitab￿ companyor to cease operations. or have no realistic allernalive but lo do
so.
Audltorfs responslbiliti&s for th8 audit of the financlal statements
Our objectives are lo obtain reasonable assurance about whether the financial slal&menls as a whole are
free from material misslalemenl. whether due lo 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 a¢¢ordance with ISAS IUKI will always delecl a material misstatement when il exists.
Misstalemenls can arise from fraud Of efror and are considered mateTial if, individually or in the aggregate,
they could reasonably be expected lo influence the economic decisions of users tak&n on the basis of these
financial slalemenls.
Irregularities, including fraud. are inslanoes of non-compliance with laws and regulations. We design
proceduresin line with our r&sponsibililigs. outlined above, lo delecl material misslalemenls in respect of
irregularities, including fraud. The extent to which our piocedures are capable of deleeling irregularities,
including fra￿d, is detailed below.
-io-

ENGLISH SPEAKING BOARD IINTERNATIONALI LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The extent to whlch the audlt was consldered Capable of detectlng Irregularltles, Includlng fraud
Our approach lo identifying and assessing the risks of material misslalemenl in respect of irregularities,
includingfraud and non-compliance with laws and regulations, was as follows..
the engagemènt partnèr ensured that the engagement team colleclivety had the appropriate
competen¢e, capabilities 8nd skills to Klenlify or recognise non-compliance with applicable laws
and regulations.,
we identified the laws and regulations applicable lo the company through discussions with directors
andother managernent..
we focused on specific laws and regulation5 which we considered may have a direct maleiial eflecl
onlhe financial slalemenls or the operations of the compar>y, including the Companies Act 2006,
laxalion, legislation and data protection, anti-bribery, employment and health and safely legislation.,
we assessed the exlenl of compliance with the laws and regulations identified above through
making enquiries of management ancl inspecting legal correspondence,. and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert lo instances of non-compliance throughout the audit.
We assessèd the susceplibilily of the company's financial statements to material Misslalemenl,
includingobl3ining an underslandiny of how fraud might occur, by..
making enquiries of management as lo where they considered there was susceplibilily lo
fraud, their knowledge of actual, suspected and allegéd fraL￿,. and
considering the internal controls in place lo mttiga12 risks of fraud and non-compliance wlth
laws and regulations.
To address the risk of fraud through management bias and overr¢de ol controls. we-.
perfotmed analytical pra￿dureS lo identify any unusual or unexpecled relationships,,
teslod journal onliies to identify unusual transactions.,
assessed whether judgements and assumptions made In determining the accounting estimates
wereindicalive of potential bias., and
• investigated the rationale behind signtficant or unusLJal transactions.
In responsé to the risk of irregularities and non-compliance with laws and regu131ions, we designed
prO￿d￿re8 which included, bul were not limited lo..
agreeing financial slalemenl disclosures lo underlying supporting documentation",
reading the minutes of meetings of those charged with governance., and
er¢quiring ol management as to actual and potential liligalion and claims.
There are Inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from lin8ncial Iran8aclion8, the less likely il is that we would become aware of non-
compliance. Auditing slandards also limit the audit procèdures fequired lo identify non-compliance with laws
and regulations lo enquiiy of the directors and other management and the inspection of regulatory and legal
correspondence, if any.
Material misslalèments that arise due lo fraud can be harder lo delecl than those Ihal arise from error as
they may involve deliberate concèalment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website al.,
hllp8'.11 www.frc.org.uklaudilorsresponsibililies. This description forms parl of our auditor's report.
-11-

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Use of our report
This report is made solely to the charitable corrtpany's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been unde¥laken so that we might slate to the
charitable CDmpany's members Ih08e mallers we are required to slate lo them in an audilor8' report and
for no other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibility lo
anyone other Ihanlhe charitable company and the charitable company's members as a body, for OUT audit
work, for this report, orfor the opinions we have formed.
(huAoJ IIrtU
Tony Stanley ACA Isenior Statutory Auditor)
for and on behalf of Mitchell Charlesworth IAuditl Limited
Chartered Accountants
Statutory Auditor
Suites C, D, E & F
I4￿ FIooT The Plaza,
100 Old Hall Street,
Liverpool
L3 9QJ
-12-

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
STATEMENT OF FINANCIALACTIVITIES (INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 202S
CURRENT YEAR
Unrestrlcted
funds
Deslgnated
funds
Totsl
funds
2025
Total
funds
2024
Nole
Income and endowments from:
Donations and legacies
Charitable activities
1,424.008
1,424,008 1.459,726
Investments
24,732
24.732
27,543
Total Income and endowments
1,448.740
1,448,740 1.487,269
gnditure on:
Ralslng Funds
2.439
2,439
2,500
Charltable actlvltles
1,498,948
21,048 1,519.996 1.668,710
Total expenditure
1,501.387
21.048 1,S22,425 1,671,210
Net gainslllossesl on Inveslrnents
7,303
7,303
22,013
Net income I lexpenditLErel befoie Iiansfeis
145,3441
{21,0481 166,392} {161.928)
Transfers between funds
20
20,108
120,1081
Net movement in funds
125,2381
141,1561 166,392} 1161,928)
ReGonGiliation of funds
Total funds brought fonNard
1,153,079
178.691 1,331,770 1,493,698
Total funds carried fotward
1,127,843
137,535 1,265.378 1,331.770
The slalemenl ol financial activities includes all gains and losses in the year. All inccbme and expenditure derive
from continuing activities.
-13-

ENGLISH SPEAKING BOARD (INTERNATIONAL} LIMITED
STATEMENT OF FINANCIAL ACTIVITIES IINCOiV4E AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 2025
PRIOR YEAR
Unrestrlcled Deslgnated
funds
funds
Yotal
funds
2024
Note
Incorne and endowments from..
Donations and18gacies
Charitable a¢tivilies
Investments
1,459,726
27.543
1.459.726
27,543
Total income and endowments
1.487,269
1,487,269
Ex
endlture on..
Raising Funds
2,500
2,500
Charitable activities
1,616,245
52.465
1,668.710
Totsl expenditure
1,618.745
52,465
1,671.210
Net gainslllos3esl on Investments
22,013
22.013
Nel income I lexpendilurel before transfers
1109,4631
152,4651 (161,9281
Transfers between funds
20
17,333)
7.333
Net movement in funds
1116,7961
{45,132} {161.928}
Reconciliation of funds
T(Aal funds brought fO￿ard
1,269,875
223,823
1,493,898
Total funds carried forward
1,153,079
178,691
1,331.770
The statement of financial aclivilies includes all gains and losses in th@ year. All income and expènditure derive
from continuing aclivilies.
-14-

ENGLISH SPEAKING BOARD {INTERNATIONALI LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
Unr88trlcted
funds
Deslgnaled
funds
Total funds
2025
Total funds
2024
Notg
Flxed assèts
Intangibl8 assets
Tangible assets
Investments
14
15
16
36,156
283,068
422,829
38,156
283,068
422,829
286.464
515,526
742,053
742,053
801,990
Current assgts
Deblois
Cash at bank and in hand
18
95,719
334,595
430,314
95,719
472,129
567.848
161,799
431,995
593,794
137,534
137,534
Creditors.. Amounts falling dua
within one year
19
144,5241
144,524)
164,014)
N8t curr8nl assets
385,790
137,534
523,324
529,780
Total assets los8
curront liabilitles
1,127,843
137,534
1,265,377
1,331,770
Net assèt8
1.127,843
137,534
1,265,377
1.331,770
Funds
Unrestricted ftmcls- fixed assets
Unrest[￿ted knd5- undosignaled
Unrestl￿ted funds- designated
Restricted funds
20
742,053
385,790
742,053
385,790
137,534
801.990
351.089
178,691
137,534
1.127.843
137,534
1,265,377
1,331,770
These financial slalemenls have been prepared in accordance with the provisions applicable to companies,
subject lo the small companies, regime.
These financial ststernenls w&re approved and aulhorised for issue by the Board of Trustees on 25th April 2026
and were signed on ils behalf by..
DrJ
cAtear- Chalr
Company number.. 01269980
-15-

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
Trustee
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
2025
2024
Cash flows from Operatlng Actlvltles
Cash réceipts from customers
Cash ieceipls from other operations
Cash paid for supplier purchases
Cash paid for general operating and adminislralive expenses
Customer refunds
1,448,144
1,700
1752.1941
1740,4231
1,506
1.451,526
1,584
1811,0341
1841,3521
12.7401
Cash generated from operations
144,2781
(202,0161
Cash flow5 from Investing Actlvitles
Purchase of Tangible & Intangible assels
Pur¢ha$e of investments
Proceeds on disposal of investments
Cash re￿IP1S from bank account interest
Cash receipts from investment
137,410)
11,674)
1 QO,QOO
2.885
19,159
5,041
20,149
Net cash labsorbedl I provided by Investing Activities
84.634
23,516
Cash flows from Flnanclng Activities
Repayment of bank k)ans
Net cash used In flnanclng activities
Effects of currency translation on cash and cash equivalents
220
Net increase in cash and cash equivalents
40,135
{179,7021
Cash and cash eqLJivalenls 81 beginning of yeai
431.995
611,697
Cash and Cash equivalents at end of year
472 130
431995
See Note 24 for Analysls of changes in net funds
-16-

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accountlng pollcles
The princip81 accounting poI￿leS are summarised below. The acGounling policies have been applied
consistently throughout the year and in the precèding year.
English Speaking Board Ilnlernalionall Limited is a private company limited by guarantee incorporated in
England and Wales. The registered office is 9 Hallersley Court, Burscough Road, Ormskirk, Lancashire,
L39 2AY.
{a)
Accountlng convention
These account6 have been prepared in accordance with the Charity's governing dc¢umenl. the
Cha¥ilies Act 2011 and Accounting and Reporting by Charities.. Slalemenl of Recommended
Praelic@ applicable lo charities preparing their accounts in accordan￿ with the Financial
Reporting Slandard applKable in the UK and Republi¢ of Ireland IFRS 1021. las amended for
accounting periods commencing from 1 January 2019). The ¢harily is a publ￿ Benefit Enlily as
defined by FRS 102.
The a¢¢ounls are preparecl in sterling, which is the fundional currency of the charity. Monetary
amounts in these ftnancial slalemenls are rounded to the nearest £.
The financial slalemenls have been piepared under the historical cost convention, modified lo
include certain financial instruments al fair value.
Ib)
Going concern
Al the lime of approving the accounlg. the trustees have a reasonable expectation that the charity
has 2deqtJate reSoU￿eS lo continue in operat￿nal existence for the foresee8ble future. Thus the
Irusloes continup lo adopt the going concern basis of aGcounling in preparing the aGcounl8.
Ic)
Income
All income is included in the Statement of Financial A¢livilies when the charity is legally entitled
to the income, and the amount can be quantified with reasonable accuracy. Enlillemenl to legacy
income is the earlier of Ihe chaiily being notified ol an impending dislribulion or the legacy being
received. Incorne from the provision of examinations is accounted for as earned.
Idl
Expondlturo
Expenditure is accounted for on an accruals basis and has been classified Under headings that
aggregate 811 costs rèlated to the category. Whère costs ¢annol be directly allribuled lo particular
headings. they have been all￿ated lo activities on a basis consislenl with the use of resources.
Expencfilure in¢ludes irrecoverable value added lax.
(el
Intangible fixed assets
Expendituré relating lo development of a database system and mobile phone app has been
apitalised and is being amortised over their useful life ol ono to three years.
ifj
Tanglble flx¢d assets
Tangible fixed assets costing moro than £1,500 may be capilalised and included al cost including
any incidental expense5 of acquisition.
Depreciation is provided on all tangible fixed assets al rates calculated to write off the cost on a
slra@hl-line basis over their &xpecled useful econoniic lives as follows".
Land and buildings
Office fillings, computer and technology
1°Jo on ¢osl
33°10-50°h on cost
-17-

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
Ig)
Fixèd asset Investments
Quoted investments and olher investments are staled al currenl market value al the balance
sheet date. All gains and losses. both realised and unrealised, are included in the Slalement of
Financial Aclivilies.
Ihl
Impairment of fixed assets
Al each reporting end dale, the charity review8 the carrying amounts of ils tangible and intangible
ass6ts lo deleTmine whelhef there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the re¢overable amount of the asset is eslirllaled in order lo
delerrnine th& exlenl ol thè impairment loss lif any).
Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held al call with bartks. other short-lerm
liquid investments with original maturitiès of three months or less, and bank overdrafts.
Financial instruments
Th& charity has elected to apply the provisions of Section 11 'Basic Fin8nck81 Inslrumenls. and
Section 12 '01her Financial Instrumen15 Issues, of FRS 1 J2 to all c)f ils financial inslrumenls.
Financial instruments are recognised in the ¢harily's statement of financial PDSltion when the
charity becomes p8rty lo the conlraclual provisions of the instrument,
Financial assets and liabilities are offset, with the nel amounts presented in the financial
statements, when there is a legally enfor¢eable right lo sel off the recognised amounts and there
is an intention lo sellle on a nel basis or lo realise the asset and sellle the liability simultaneously.
Baslc flnanclal assets
Basic financial assets. which include debtors and ca8h alld bank balances, are inilialty measur9d al
transaction price including Iransaclio¥t costs and are subsequently carried al amortised cost using the
effective interg51 method unless Ihe arrangement conslilutes a financing Iransaclion, where the
Iran5acllon is measured al the present val￿E of the future receipts discounted al a marke( rate of
interest. Financial assets classified as receivable within one year are not amorlised.
Basic financial liabilities
Basic finaiicial liabilities, including creditors and b3nk108ns aio initially iecogni5ed at transaction price
unless the arrangement conslilules a finanang Iransaclion, where the debt insltumenl is measured al
the prasènt valu6 of Ihe future receipts discounted al a market rale of inleiesl. Financial liabilities
dassilied as payable within one year are not atnortised.
Debl instruments are subsequently carried at amortised cost, using the effective interest rale method.
Trade creditors are obligaliolls lo pay for or seNces that have been acquired in the ordinary
couise of operations from supplie¥s. Amounts payable are classifiod as currènt liabilities if payment is
due witliin one year or less. 11 nol. they are p¥esented as non-cuirenl liabilities. Trade creditors are
recognised initially at transaclion price and subsequently rneasured al amortised cost using the
èff6clive interest melhod.
Dere¢ognition of financialliabilities
Financial liabilities are derecognised when the charily's contractual obligations èxpire or are
discharged 01 oancelled.
-18-

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
{k}
Employee benefits
The cost of any unused holiday entitlement is iecognised in the period in which thè employee's
services 8r@ recèived.
Terminatson benefits are recognised immediately as an expense when the charity is demollslrably
committed lo lerminale the employment of an employee or lo provide termination benefits.
Retirement bellefits
Paymen￿ lo defined contribution retirement benefit schemes are charged as an expense as they
fall due.
Im}
Foreigll exchange
Monelary assets and liabilities denominated in foreign currencies are translated into slerling at
rates of exchange ruling al the balance sheet dale. Transactions in foreign Guriencies aTe
translated into sterling al the rale ruling on the dale of the Iransaclion. Exchange gains and losses
are recognised in the Slalemenl of Financkql Aclivilies.
Inl
Operating 18asè$
Rentals applicable to operating leases are charged lo the SOFA over the period in which the cost
is incurred.
{ol
Taxatlon
The charity benefits from v2riotJs exemplwjns from taxation afforded by lax legislation and i8 not
liable to corpr)ralion lax on income and gains falling within these exemptions.
The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts
inclusive of VAT.
Ipl
Fund accounting
Ut)rèslricled funds which have not btsen designated for specific purposes can be used in
accordance with the charitable objectives al the discretion of the Iru5tees.
Designated funds comprise unrestricted funds that have been sel aside by tho IrLJslees for
particular purposes. The aim and use of each designated fund is sel out in the lloles lo the
financial slalemenls.
Reslricled funds are funds which are lo be used in accordance with specific reslriclions imposed
by donors or which have been raised by the charity for part¢¢ular purposes. The costs of raising
and administering such funds are charged against the specific fund. The aim anL% use of each
restricted fund is set out in the notes lo the financial statements_

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
Critical accounting estimates and Judgements
In the application of the charity's accounting policies, the Iruslees are required lo make judgements,
estimates and assumptions aboulthe carrying amount of assets and liabilities Ihal are not readily apparent
from other SOU￿8. The estimates and associated assumptions are baged on hislortC81 experience ancl
other factors that 8ra considered lo be reSevanl. Actual results may differ fr(Kn these eslimales.
The estimates and underlylng assumptions are reviewed on an ongoing basis. Revisions lo accounting
eslimales are Tecognised in the period in which the e51imale is revised where the revision affects onty
that period, or in the period of the revisK)n and future periods where the revision affeGls both current and
luluie periods.
Key sources of estimation uncertainty
The eslimales and assumptions which have a significant iisk of causing & material adjustment lo the
Carrying amunl of assets and liabilities are as follows.
Useful economlc Ilves of Intanglble assets
The annual amortisalion charge lor intangible fixed assets which comprise a w&bsil&, database and
mobil@ phonè app devekjpment is sensitive lo changes in their eslimaled useful eGonomic lives. The
useful eGonomiG lives are assessed on initial acquisition and reassessed periodically lo e¢)sure they
remain appropriate. They are amended when necessary lo reflect current eslimales based on
technological advancement, future investments and economi¢ ulilisation. Accounting policy note le} sets
out the useful economic lives applied lo the intangible fixed assets their caryiny value is shown in
note 14.
Income from charitable activities
Unrestricted
funds
Total
2025
Unrestrlcted
funds
Total
2024
Examination fees
1,028,849
1,028,849
891,273
891,273
other examination income
28,632
28.632
18,666
18,666
IESOL examination fees
366,527
366,527
549,787
549,787
1,424,008
1.424,008
1,459,726
1.459,726
-20-

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
Investment income
Unrestrlcted
funds
Total
2025
Unrestricted
funds
Total
2024
Bank interest
Income from Investments
2.660
22.072
2,660
22,072
4,728
22,815
4.728
22,815
24,732
24,732
27,543
27.543
Cost of charitable aGtivitle5
Current Year
Direct
Costs
Support
Costs
2025
Total
Examlnatlons
Staff Costs Ilnc. agency stsffl Inole 131
Reslrucluring-Termination and payment in lieu of
Notice In accordance with accoLsnling policy Ikl.
Fuiided IhTOU9h normal operations
Examination expenses and lees
IESOL examination expenses
Other
Management
Finance Inote 61
Governance (note 71
452,845
276,237
729.082
5,908
356,346
170,056
51,570
44,354
21,048
50,262
377,394
170,058
51,570
131.697
1,648
8,287
131,697
1,648
8,287
1,036.725
483.271
1.519,996
Prior Year
Dlrect
Costs
Support
Costs
2024
Total
Examinations
Staff Costs {Inc. agency staff)
Restructuriny -Terminalion and payment in lieu of
noli¢e. In accordance with accounting policy Ikl.
Funded through normal operations
Examination expenses and fees
IESOL examination expenses
Other
Management
FinanGe Inole 61
Governance Inole 71
472,032
420.495
892,527
28,599
23,291
28,599
330,193
211,021
73,972
117,191
3,790
11,417
306,902
211,021
56,792
17,180
117,191
3,790
11,417
1,046.747
621,693
1,668,710
-21-

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
Flnance
Unrestrlcted
funds
Total Unrestricted
2025
funds
Total
2024
Bank charges
Loan Int*st
Exchange Rale Variance
1,033
1,033
1.021
1,021
615
615
2,769
2.769
1,648
1,648
3.79Q
3,790
Governanc8
Unrestricted
fund5
Total Unrestricled
2025
funds
Total
2024
Audit fees (Current yearl
Company Secretary Work
Trustee Meetings & Expenses
6,675
6,675
6,567
6,567
1,612
1,612
4,850
4,850
8,287
8,287
11,417
11,417
Ralslng Funds
Total
2025
Total
2024
Invaslmenl Management
2,439
2,50r)
Net galnslllossesl on investments
Total
2025
Total
2024
Nel gainslllossesl on inveslments
7,303
22,013
10
Audltors, remuneiation
The analysls of audiloi's remuneialion 18 as follows..
Total
2025
Total
2024
Audit of charily's annual accounts
Other non-audil Serv￿85
6,300
375
6,132
435
-22-

ENGLISH SPEAKING BOARD {INTERNATIONAL} LIWIITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
11
N¢t Incomelexpenditure
Total
2026
Total
2024
Net incomelexpendituie is slated after charging..
Amortisalion of intangible lixed assets
Depreciation of tangible fixed assets
Auditor fees
4,6SO
4,301
6.132
6,31)0
375
Other feos paid lo Auditor
435
12
Trustees, remuneration
The amounts psid lo Iruslees in respect of examiner duties performed during the year amounted lo NIL
12024.. £1,940). Payments of this nature have been agreed with the Charity Commission.
Truste&s' expenses
During the year, 12 Iruslees received £515 in expenses for travel. subsistence and accommodation
12024,. 12 Iruslees- £3,042 expenses paid)
13
Ewnployee c05ls
Total
2025
Total
2024
Wages and salaries
Nalional Insuran￿ Costs
Employer's contribution lo defined pension scheme
668,352
54,632
58,380
803,499
61,211
56,416
779,344
921,126
The number of employees during the year was as foliows..
Staff numbers- Average Head Count
17
staff numbefS- Full Time Equivalent
15
19
No. of employees Nvhose lolal employee benefits (excluding
employer pension costs) were bebNeen £60,000 - £70,000..
No. of empbyees whose lolal employee benefit8 (excluding
employer pension Goslsl were between £70,000 - £80.000.'
No. of employees whose lolal employee benofils (excluding
employer pension costs) were between £80,000 - £9),000=
-23-

ENGLISH SPEAKING BOARD IINTERNATIONALI LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
14
Intangible assets
IT
Development
Total
Cost
Al 1 September 2024
Additions
244,516
36.156
244,516
36.156
At 31 August 2025
280,672
280,672
Amortisation
At 1 September 2024
Charge foT the year
244.516
244,516
At 31 August 2025
36,156
36,156
Net book value:
At 31 August 2025
36.156
36,156
At 31 Augus12024
The IT Development additions of £36.156 relates lo the building of a new database which was not
complete al the year end and not yel in use, therefore il is yel lo be armrtised.
15
Tangible fixed assets
Long
leasehold
land and
buildings
Office
fittings.
computer
and
technology
Total
Cost
Al 1 September 2024
Additions
Disposals
385,567
84,327
1.254
469,894
1,254
At 31 August 2025
385,567
85,581
471,148
Depreciation
Al 1 September 2J24
Charge for the year
Eliminated on Disposals
101,257
3,322
82,174
1,328
183,431
4.650
At31 August 202$
104,579
83,502
188.081
Net bookvalue..
At 31 August 2025
280,988
2,079
283,067
Al 31 August 2024
284.310
2,153
286,463
-24-

ENGLISH SPEAKING BOARD (INTERNATIONAL) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
16
Fixed Asset Investments
Listed Investments
Cash in
Portfolio
Total
Cost or Valuation
Al 1 Seplemb&r 2024
Additions
Valijalion Changes
Nel Movement in Cash
Disposals
484,303
47.141
7,596
31,223
515,526
47,141
7,596
121,03DI
(126,405}
121,0301
1126,4051
At 31 August 2025
412.636
10,193
422.829
Carrying Amount
Al 31 August 2025
412.636
10,193
422,829
Al 1 September 2024
484,303
31,233
515,526
17
Financial instrnments
2025
2024
Carying amount of financial assets
Debt instruments maasured at 8mortised cost
Instruments measured at fair value through income and expenditure
539,451
412,636
566.924
484.303
Carrying amount of financial liabilities
Measured al amortised cost
31,637
42,873
18
Debtors.. amounts falling due withln one year
202S
2024
Trade debtors
Other d&blor8
Prepayments
56,885
245
38,589
103,443
263
58,093
95,719
161,799
-25-

ENGLISH SPEAKING BOARD (INTERNATIONAL} LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
19
Cr8ditors: amounts falllng dug Withln one year
2025
2024
Trade creditors
Accruals and defe￿ed income
Taxation and National Insurance
Other creditors
15,755
13.178
12.888
2,704
18,D72
20,421
21,141
4,380
44,525
e4,014
20
ovoment in funds
At 1 Sept
2024
Income
Expenditure Transfers &
gains
At 31 Aug
2025
General funds
Unrestr¢cled funds
1.153.079
1.448,740
(1,501.3871
27,411
1,127,843
Designated funds
Chrislabel Burnislon Fund
Other Designated FLrnds
25,000
153,690
121,0481
16,048
136,1561
20,000
117,534
Total funds
1,331,769
1,448,740
{1,522,4351
7,303
1,265,377
At 1 Sept
2023
Income
Expenditure Transfers &
gains
At31 Aug
2024
General funds
Unreslricled funds
1.269,875
1,487.269
{1,618,745)
14,680
1,153,079
Deslgnated funds
Christabel Burnislon Fund
Other Designated Funds
40,000
183.823
122,333)
130,1321
7,333
25,000
153,690
Total fund5
1,493,698
1.487,269
(1.671,2101
22,013
1,331,769
Christabel Burnlston Access Fund
The Fund was sel up in 2007, in memory of the lale Chrislabel Burnislon MBE, founder of ESB, lo offer
financial support for access lo English Speaking Boaid 8xatninalions, and every appli¢alion is taken on
ils merits. The tund was established al the diycrelion of the trustees, using legacy income received in the
yeaf ended 31 August 2009.
Other Deslgnated Funds
Other Designated Funds consist of £66,009 for further development of our Database, Website and CRM
System, £38,409 for Product Development, and £13,116 for ResDurce Development.
The designated funds are all held in cash.
-26-

ENGLISH SPEAKING BOARD {INTERNATIONALI LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
21
Company status
The charity is a company limited by guarantee. Each member undertakès lo contribute to the assets of
the company in the event of a winding-up, lo an amount not exceeding £1. Al 31 August 2025, there were
79'fiiends' who are non-voling members and 9 ordinary members who are also Direclorsffrustees.
22
Operating leases
At 31 August 2025, the charity had oulslanding commitments for lulure minimum lease paymants under
non-¢&ncellablè operating leases, which fall due as follows..
2025
2024
Operating leases..
Within one yezr
Within 2- 5 years
Over 5 years
1.018
2.112
139
1,018
2,251
23
Related party transactions
Remuneratlon of key managemènt pfjrsonnol
2025
2024
Wages and salaries
National Insurance costs
345,162
38,207
363,511
40,541
35,662
Employer's contribution to defined pènsion ￿heMeS
39,169
422.538
439,714
Key management personnèl consisted of 8ighl èmployees foi 202512024.. nine employegs).
No guarantees have bBen given or ieceived.
Analysis of changes in net funds
Al 1 Sept
2024
Cash Acquisltlons
flows
and
disposals
New
Foreign At 31 Aug
finance
exchange
2025
Igases movement5
Cash al bank and in hand
431,995
41,338
11,2031
472,130
Total Cash Flows
431,995
41,338
11,2031
472,130
Loans due within one y&ar
L08ns due more than one year
Obligations under finance leases
Total funds
431,995
41,338
11,2031
472,130
-27-

ENGLISH SPEAKING BOARD (INTERNATIONALI LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
25
Capital Commitments
Capital expendilure conlraclecl for bul not provided in the financial sta16m6nls al the year*nd was
£42,444, this related lo the ongoing database development project.
-28-