COMPANY REGISTRATION NUMBER: 01590162 CHARITY REGISTRATION NUMBER: 283627 WEST LODGE SCHOOL LIMITED Company Limited by Guarantee FINANCIAL STATEMENTS 31 AUGUST 2025 Chartered Accountants & Statutory Auditor5 Lynwood House Crofton Road Orpington Kent BR6 8QE WEST LODGE SCHOOL LIMITED COMPANY LIMITED B Y GUARANTEE FINANCtAL STA TEMEwrs YEAR ENDED 31 AUCUST 2025 P4¥eJ Trusi¢es' annual report lincorporatlng the dire¢toPs re￿rt} I tos Independent auditOT'S report to the m¢mbers Statcmeni of financial a¢tivi¢ies (including inGome and expendiiure a¢¢ountl 6t09 io Stsieinent of flnan¢ial position Sthiemeni of cash flows 12 Notes io th¢ financial siat¢meJL4 13to21 Thè followlnz v*its do not forni pArt ofthe flnAmcial Jt*tem¢nti Detailed staiement of financial a¢iiviti¢g 23to14 Notes to the detailcd siat¢meni of fimrkial &¢iivitie8 25to26 WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANfEE TRusfEES' ANNUAL REPORT IINCORPORATTNG THE DIRRCTOR'S REPORTI YEAR ENDED 31 AUGusf 2025 Thc trustees, who are al80 the directors for th¢ purposes of company 174W* PT¢s¢nt their report a￿d th¢ financial statements of the tharity for the year endd 31 Au8USt 2025. Ref¢rtnce 4dminlstr4ilv¢ dttails Re8lstered tharity DHme We31 Lodge School Limi*d Charity rt¢tstrAtlon number 283627 CompAny regljtritlon number 01590162 Prlnclpil omct Ind reglstéred offlte 36 Siaiion Road Sidcup KeDI DAI57DU EnBland Th¢ truJtetJ Mrs C A Head-Rap8on (Chairman) Mrs G F Murr&y Mrs M F Rohan fvlr G F Si&ndin8 rs N A Gaskin Mr C l Heayberd Mrs J D Davies r M Jones Mrs D Galcly IResi8ned 7 Nov¢rnber 2025) Company j￿re1￿ry Mrs C. Whyie CPFA Bsc {Honsl Audiior Affinia {OrpIn￿onI Chartered Accounianls & Siaiu¢ory Audiwrs Lyiiwood House CIDfton Road Orpington Kent BR6 8QE Bankers National Weslminsier Chaih$m Customer Seiwic¢ C¢ntr¢ W¢3t¢rn Av¢nue Waler5id¢ Chalh8m Maritime Kent ME144RT WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARAf4TEE TRu￿KEs, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORTI r¢ottrfnMedl YEAR ENDED 31 AUGUST 2025 Stru¢tur¢* governance And m*lli¥tment Govtrnlft£ dotumellt West Lodge School Limited is a company lirniied by 8uaTantK- Company Number.. 01590162 and a registered charity governed by ils Memorandum and Arri¢l¢s of A8SOCL8tion- Charity Number-. 283627. Appolntment of Tru$t¢¢s (Trustees 4r¢ Dlr*¢tors And Memb¢rs of th• Councll of MonAiement) In accordan¢e with the Coimpanls Anicle8 of Association one third of th¢ council of manageineni retire by roiaiion Al the Company's Annual Gerter>Jl Meeting and arc ¥li8ible to otTeL' thcrnselv¢s for re.Bppointm¢nl. Under Article 32 ofthe Company's Memorandum aiid Arricley of A850Clation', Any Metnber app)inied to the Coun¢il of Monog¢meni during the y¢ar will Ter8in office ODly until the next Ar￿U41 G¢ner81 Meding where he or shc will Ihen be eli8ible for re-ele¢iion. Trust¢e lTrductloN & Trglthlnl Tru5t¢¢$ are inviied 10 join ihe Council by reason of their variou5 skllls 8nd abilTiiCS usually with an intimate knowlcd4¢ of rhe happy Environmeni which chara¢¢¢ri$¢s the a1rn05phcrE in which the School operoie8. The School is a member of cach of AGBIS - AssoLialiort of Governiiig Bodic$ ot. Independent S¢hool$. ISA Ihe Indep¢nd¢nt S¢hool8' AssoGilltion And ISBA - thc Independent Schools BursAr8' As50ciaiion, all of whl¢h frorn lime lo time provide trwning for 5pe¢ific purposes. Rlsk MAlla8¢mtnt And Re*erv¢s The Tru8iees' ittvestment power5 arc governed by the Cornpany's Memorandum and Article$ of Associlltion. The Tru5t¢es do nol ¢urr¢nily ¥onsider it appropriate io hold any inve$tm¢nls oiher than interesi bewing dep05113. Tlie Trustre$ ¢arry out regular reviews of the Charity's fina￿¢5. The Trustees monitor progress againsi bud8c15 at each mtttln8. As part of thi5 pro¢¢s8, the Trustees Liioniior closely pr05pectiv¢ pupil nuiiibers with a view lo ensuring tha( the Chxrity's reserves ¢on¢lnue to be rnainlained 8¢ a prudent Icvel. The School mdiniain¢d its optiinum nuinber of pupils. In conjunthion with their professional adviserg the Tr￿lLee5 remain ¢08nisani of ihe implicRtions of the Chariti¢s Aci2011. Oblectlves, Acilvltlt$ Ind p¢rformAnte In accordan¢e wilh it3 Object the Charity continued to provide t)on.$elective education in Sidcup for g2rls end boys to the age of eleven. A bmad based Gurri¢ulum is ihe focu5 of ihe School's policy Jnd tho1 has continucd to provid¢ the opportunity for studen15 to attain lh¢ highest academic $tandards of which thcy are capable. Addilionally, Ihey are provided with extra curriculas activities designed to d¢velop life-long inicrests. h¢ly build self-confidence and a de8ire to ￿ntribUte 10 the Lommurrity. WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES. AiYNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (c¢wJlinth¢d) YEAR ENDED 31 AUGUST 2025 A¢hievementJ ind p¢rformaoce Publit Bentflt In setting their objeciive5 and plannin8 their aciiviiie8. tlie Truste¢s have giv¢n careful consideroiion 10 the Ch•'ity Commission's general guid&n¢e on publi¢ benefjt and in particular its supplementary guidan¢¢ on dvanGing education and fee charging. Ay part of its public benefit OP¢lAiions thc sch¢ol accommodates work experience Siudenty from10¢318econdary sckno15 students training for th¢ teaching PTofe$$ion. The school has also ext¢Dded its SPQrtin8 4Ctiviltes, in¢luding it5 involvemeni in ihe Independent School$ A8socialion (ISAI sport and lo¢al spons cornpgtiiion, pecially ihose prornoi¢d Ihrough the London Borough of B¢xlty with malntained sector schools. On occasion, the School has provided financial support to fllmilies by Ineans ol school bursari¢5 for those adversely irnpa¢t¢d by the currcnt finAllci81 climate And ¢urrently 5upporl$ a pupil, by rneans of? burs￿, in ihe UK under the Hornes for Ukraine schem¢. The ¥chool ¢oniinues to provide support to various cliariries includin8 Childrcn in N¢¢d, The Royal Blind Socieiy, Cornic R¢li¢fand the Brain Tumour Chai'ity. Addiiionallyi OUT s¢lwol cornmunity Ben¢rouyly donaied io th¢ Food Bank attached to the New Cominuniiy Church irt Sidtup. Finlnclil revlew Overall, the nei surplus revenue amounted lo £161,355. F¢¢8 are reviewcd by the Financc Committee. which revi¢w3 the budgets for each term And. makes recomrncndaiions to Ihe full Council of Mana8¢meni. The Trustees ar¢ ¢omrniltcd lo keepin8 fee inrr¢ase$ 10 a minimum, however this is be￿mIng increasingly difficult whcn balun¢in8 polilieal and financial thre&15 to the Indtpendcni Scclor, particularly in light of Ihc introdu¢iion of VAT on tuition fees in January 2025 and thc remov81 of Ihc business rate3 relief available 10 schools Ih41 are reBiBIcTed choriiies cffcctive of April 2025. Fortunately the school hds not been advcr3¢1y imp8Cted by pupil mobility and is managing lo absorb Ihe inereased property re18ted co#i$. In Jurte 2020. thc S¢hool m8de an appli¢ation to the Coronavirus Busincss Ini¢ri'uplion tx>&tL S¢heme ICBILSI for £250,000, how¢v¢r ihi$ was repaid in full in June 2025 and Ihe school hay nth d¢bts. As Part orth¢ on.goin8 iinpTov¢menis lo the School, the school has installed CCTV has been in51allcd to enhance the security for both pupi15, stiff And the property. The school ha5 ulso upwaded cla35 iPad devices lo crtri¢h pupils, onlinc Icarning experience. WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARAwfEE TRUSTEES, ANNUAL REPORT (JNCORPORATING THE DIRECTOR'S REPORT) (eonilN4edl YEAR ENDED 31 AUGUST 2025 Plans for future period$ For 801ne time now, the Tru51eeg have been considering th¢ long-t¢rm Sirategic direction of West Lodge School and 0$ part of Ihis Slrategy. 10 Inaintaiii Wesi Lodgc'y Liniqii¢ position, the Trus*es hav¢ decided that W¢st Lnd8e School will join Si Dunston's Educaiion Group ISDEGI. Across th¢ independent ¢ducaiion Sector, schovls are increasingly mergingb and are being eneouraRe w form partnerships, to safeguaJd their future amid 5hiftin8 poliiical ￿nd e¢onDmic landscapes. Wegi Lodge Stheol is in a $trong financial position and, whilst the school hAs successfully mei the econoTDi¢ ¢hallen8es of late, th¢ Trus¢¢e$ feel that & W8ltive and proactive merger will allow us io cornbine our 31rcngth$ with SDEG, enabl¢ economies of scale cr¢ate more OPPOTtuniii¢J for our pupils and 3taff. Th¢ obje￿1¥¢ of thi$ porinership 1$ for West Lodge S¢hwl 10 join the group while reiainin8 our identity and brand, preserving our ¢h8riiBble status and maintaining our operational indBpertdence. This urTang¢meni, whlch will come it)to effe￿ on 31 August 2026, rcpresenis an excitii)g N¢W chapter for West Lodge School, one ihai allows us 10 dtliver greater impac( oil the pupi15 we lea¢h. 51rengih¢rts our r¢silienc¢ aiid moxirnises Ihe value we provide 10 our s(ak¢holders. Future The School will continuc to improv¢ upon its standards of educatlon Hithin th¢ broad based ciwrieulum su¢h as introducing cngin¢¢rin8 into its Sci¢nc¢. T¢chnologyi En8in¢erins and M&ih¢rnaiics {STEMI ¢urri¢iilum. The SGhool has previou$ly ¢omniis$ioned plans for on exltn5ion to the south ertd Df the school, which will InCre￿e the c185srooms for Years 5 & 6, and provide a dedicalcd Arl studio and Science fa¢iliti¢3 for the pupilj. This project 15 planned 10 be implcrnenied in Ihc lon8.ienn fvture and %Yill gr¢aily improve the current pro¥is10n. TruJteeJ' regponsibilitlu 51ittm¢nt The trustccJ. who or¢ a130 directors for the purposes of company law, are r¢sponsible for p￿ParIng the IruJie¢J' repori and Ilie financiol 8iaiemen15 in 8c¢ordance with applicable law and United Kin8dom Ac¢ounlin8 Siandard5 Iunilcd Kingdoin Ggncrlllly Acceplcd A¢¢oulltin8 Praciicel. Company law requircB the charity truytees lo pr¢p8re financial stattm¢nis for each yebr which 8ive a ITU¢ and fair view of thE siaie of &ffair5 of the ¢hariiablc comppny and the incorning resource3 and 8ppli¢aiion of re5(>ur¢es, including thr Income and expenditur¢, for that period. lrt preparin8 theBe financial stat¢m¢nts, the trustees are required to., seltet wliable accounting policies Ihcn Eipply ¢hem ¢on318tenily,' observe the mcihods and principles in the ipplicable Charities SORP.. make judgments and acwunting eslimaies that are reasonable and prudent. prcpar¢ the fjnancial stat¢Tnents on the going ¢on¢ern basij unl¢s$ It 1$ inappropriNt¢ to presume ihat the charity will ¢oniinue in busin¢ss. WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUAIL4NTEE TRUSTEES, ANNUAL REPORT {INCORPORATING THE DIREcfoR'S REPORTI (c¢JRtIAuéd) YEAR ENDED 31 AUGUST 2025 The trusi¢¢s are responsible for keeping adequate accounlin8 reGords that are sufficient to show and explain the ciwitls iransactions and disclosc with reasonable ac¢ura¢y &1 any time th¢ finan¢i81 posirion of the charity and rnable them to cnsur¢ ihai rhe finanGial Statemenis comply with the Cotnponies Act 2006. ThEy are also r¢5ponsible for saf¢gu8rdirtg the assets of thc Qharity and hcncc for t8kin8 reasonable si¢ps for the preveiition and det¢clion of fraud and other irr¢8ulariiies. Sm*ll complny provision$ Thi5 TCPOrt h8s b¢¢n prepared in a¢¢ordance with thc provision8 applicable to ¢omp8nies entitled to the small ¢omp3nieB exempdon. Th¢ trwtees, annual repon wa5 approved on..1.81D312026..... Ind jigned on behalf of the board of trustees by.. Mrs C. Wh PFA Bs¢ (Honsl Charity S¢cietsry WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUAIL4NTEE INDEPENDETrIT AUDITOR'S REPORT TO THE MEMBERS OF WEST LODGE SCHOOL LIMITED YEAR ENDED 31 AUGUST 2025 OplThlon We have audiied th¢ financial statement5 of West kn)d8c School Limited Iihc 'Ghariiy) for rhe year ended 31 August 2025 which comprise the $taiemenl of finan¢i&l a¢iiviiics {including income and ¢xpeDdiiure accounll, staicment of financial position, statement of cash flows bnd Ihe related note5, includin8 a summary of significant a¢couniing polici¢s. The financial reporting fi'amework that hu$ been applicd in Ihcir preparation is £pplicable law and United Kingdom Accounting Siand4rd$, including FRS 102 The Financial Reportin8 Standgsd appliGable in the UK and RepubliG of IrelAnd (United Kingdom Generally Aropied Accounting Pratlicel. In our opinion the fjnancial statements.. give a true and fair view of the s¢&ie of the charity's affairs oy 81 31 Au8U512025 and of ils itKomin8 re8ource3 and appli¢aiion of resources, includin8 tts income and exp¢ndiiur¢. for the ycllr then ended.. have been properly PTepared in a¢¢ordance with Unit¢d Kin8dom Generally A¢¢epted Accounting Pr8ciice; have been PT¢p&red in llccordance with the requirements of th¢ Charities AGt 2011. Bajis for oplttlon Wc ¢ondu¢t¢d our audil in A¢¢ordance wilh Ini¢n)ational Standards ott Auditin8 {UKI IISAS IUKI} and Bpplicablc law. Our respon5ibililic5 uiid¢r Ihose standards are ￿rther described in ih¢ ouditor's resp0115ibilities for the audii of lh¢ financi818iaicments section of our report. W¢ Ore independtni of the ch#rily in accordanGc wilh ihe eihical requiremenis Ihal arc relevani 10 our audit of thc finllniial sibteinenls in the UK, including the FRC'S Ethi¢al Standard, and we have Ojifilled our oih¢r ethical responsibiliiies in accordance with these rcquircments. W¢ believe ihkt the audii evidence w¢ h&ve obtained is sutTi¢ieni And approprillic lo provide b8sis for our opinlon. Emph•Jl$ of mAtter- flnincill ¥t#temontJ prnpared on A basls other thAn 8oln8 ¢oneern We draw attcnlion lo Note 3 to thc linanciAI siaiemenlj which ¢xplain8 the aBrc¢d merger post y￿r cnd ond Ih¢refore the trustees do T￿1 consider li appi'opriat¢ io adopi the going ¢oDcern basis of acwuniin8 in preparing lh¢ financial staiem¢nts. AwDrdin8ly, the financial Jt¢iemenls have been prepared on a b￿18 other than 8oini concern a5 des¢rib¢d in the note. Our opinion 15 noi modified ift rejpert of this ttlatter. WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WEsf LODGE SCHOOL LIMITED YEAR ENDED 31 AUCUST 2025 Otlitr informAtion The other information compL'i5es ihe infoi'mation included in th¢ onnual report, other than the financl85 staiemenls and our audiior's report Ihcrcon. The Irusiecs )r¢ responsible lor the other information. Our opinion on the rinonci81 statements does noi Gov¢r the other information and, except 10 the extent otherwise explicitly $iai¢d in our r¢port. we do noi express any form of as5urancc CODclusion Ihercon. In connection with our audit of the financial 5tatem¢nts. our responsibility is to rcad the Other information and, in dDin8 so, consider whether the othct information is maieri8lly Inco￿lsIent wilh the finanLial 8laieincnls or our knowledge obtained in the audit or oth testcd journal enlrieB to i¢kntify unusual transa¢¢ions'. o$s¢ssed whcther jud8emenis and as8umpiiuns made In detemiining the Aceounling ¢$tim8te$ were indicativ¢ of poiential bias invesiig&¢¢d the rationalc b¢hind significant or unusu$l transactions,. and observed and id¢nlified internal controls in place. 5pecific&lly around payroll and bank transaGlions. In response lo th¢ risk of irregul&ritie3 and non-compliart¢e with I&w8 and regLdaiions, we de5iBn¢d procedurcs which in¢luded. but were not limited to.. agreeing financial statement di5¢1osures io underlyin8 SUPPOrtin8 docum¢ntAlion'. enquiring ofmanagcmcnt os 10 actual and potential liligaiion and ¢l&ims: and WEST LODGE SCHOOL LIMITED COMPANY LIMITED B Y GUARANfEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WEST LODGE SCHOOL LIMITED YEAR ENDED 31 AUGUST 2025 revicwing Gorrespondencc with HMRC and revi¢win8 for evidEn¢e of corrcspondence wilh Icgal )dvisor3. Thcr¢ are inhereni limitations in Olir gudit procedure5 desuibed above. The more rcmoved that laws end regulaiions sr¢ from financial IrODsaciions, the less likely it is that we would bcmme aware of non-compliance. Audiiin8 Standard5 a150 limit (he audit procedures required 10 identify noTr¢ompliance with laws 8nd regulations 10 enquiry of lh¢ directors and other managemcnt and the insptttion of regulatory and legal ¢orre$pondence, if any. Material misstatemcnts tho1 arise due to fraud tan be har(kr to d¢te¢l than thttse that arise from error as they may involvc d¢libera(e concealment or collusion. A furihcr d¢s¢ription of our T¢5wnsibililic8 15 available on th¢ Financial Reportin8 Council's w¢bJiie Bt.. www.fir.or8.uklauditorsre5PQn5Lbililie$. This dcscription fomis part of (>ur auditor'5 reFQrt. Arrinia IOrpin8ionl is eligible loi, appoiniment a5 auditor of Ilic charity by virtue of its eli8ibility for appoinrment as ouditor Of a compony uiider scctioii 1212 ofihe Compani¢$ Act 2006. U$¢ of our report Thls report is made sol¢ly lo tlic charlty's member8, as 3 body, In accord8nc¢ with Section 144 of the Choriti¢s Acl 2011 and re8ulaliorts made undcr section 154 of that Aci. Our audit work h&8 been undcrtgken so that we might stai¢ to the charity'5 members Ihosc rnatters we are rtqUiTa ID slate to Ih¢m in an audiiof's report and for no oihcr purpoje. To ihe ￿11¢$¢ extent permitted by law, we do noi &c£epl or a58unie responsibility 10 Anyone other th8tt the charity the charity's members &$ a body* for our audit work, for thls report, OT for Ihe opinlons we have form¢d. LY VLI? Christopher Jone5 {Senior St¥tutory Auditor) For ind on behaifor A￿1￿1& Iorpingion) Ch&rter¢d Actountanis & Statu￿ry Auditors Lynwood Hous¢ Crofton Road orpin￿0￿ Kent BR6 8QE WEST LODGE SCHOOL LIMITED COMPANY LIMITED B Y GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME AND EXPENDITURE ACCOUNTI YEAR ENDED 31 AUGUST 2025 2025 2024 unrestri￿ fundj Resti'icied nd3 Totil funds Total fi)nds Nott Illcome And elldown*nts Oihu trading aciiviiieg Inv¢simeni income 2,143,423 44.990 2,143,423 44,990 2.188,413 2,079,943 33,907 2, 113,850 Totgl Intome 2,188,413 Exp¢nditure Expenditure on charitBble activitics Total exp¢hdltu 2.025.206 1.852 2,027,058 2,027,058 1,967,850 2,025.206 1,852 1,967,850 Nèt income •nd net mowtm¢n¢ lty funds 163,207 (1,8521 161 JSS 146,OQO R¢¢onclllAtlon Df funds Toial fvnd5 broughi forward TotAI furtds ¢•rrl•d fon¥4rd 2,619.728 2,782,935 15,794 13.942 2,635,522 2,489,522 2.796,877 2,635,522 The statcm¢ni of tinancial adlviiies include5 &11 gains and losse8 re¢o8nised in th¢ y¢Ar. All income and exp¢nditure derive from continuing a¢tivitie3. ThÈ nottj on pa8Es 13 to 21 form pxrt of thes¢ fingtttlal JtAtements. 10- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARAwfEE STATEMENT OF FINANCIAL POSITION 31 AUGUST2025 2025 2024 Note FIXED ASSETS Tangibl¢ fixed assets 13 1,693,806 1, 765,660 CURRENf ASSETS Debtors Cash ai bank and in hand 14 164,455 1,639 J62 437. 109 1,619,483 1.803I17 2,056,592 CREDITORS: xrnounts f8111ft8 due wlthin oot yeAr NET CURRENT ASSETS 15 665 018 1,007,897 1,138399 2,832,105 1,048,095 2,814,355 TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS: amouttts fillln8 du• After mDr¢ thitt one yeAr 16 35,228 2,796,877 178,833 2,t535,522 NET ASSETS FUNDS OF THE CHARITY Re51ricied funds Unrests'icled ￿ndS 13,942 2,782,935 2,796077 JJ,794 2,tSlg,728 2,635,522 Total eh•rlty funds 18 For the yeèr ending 31 Au8U8t 2025 Ihc chariiy was enliiled io extmption from audit under s¢etion 477 of Ihc Componi¢s Aci 2006 reluilng to Small coinpanies, howev¢r the charity IJ subje¢1 to Audit under the Chariiies Act The dlre¢iors acknowledge Ihcir rEsponsibill(i¢s for complying wlth lh¢ Tequiremenlj of the Companies Act 2006 with respect io a¢¢ountin8 records and thr prepAration of financial staieinents. The members have not rcquired the company to obtsin an audit of 11$ financial 5tst¢inents under the requirrmtnts of the Comp9Aies Act 2006, for ihE y¢&r in question in accordurtce with $¢¢tion 476. These finAncial stalcments have been prepared in h¢¢ordAn¢e with ihe provisions applicable ￿ eompanics subjKt tts th¢ sm811 companie5, rrgime. These financial statements were aPPTovcd by ihe board of trustees and authorised for i85ue on .1.81.0312Q26, and si￿ed on behalf of the boord by.. Mr8 C A Head-Rapson (Chairman) Trustee Mr C l Hcaybcrd Trustee The note5 on p4ges IJ to 21 forni part of these financial st4tem¢nt$. WEST LODGE SCHOOL LIMITED COMPANY LIMITED BV GUARA TrUEE STATEMENT OF CASH FLOWS YEAR ENDED 31 AUGUST 2025 2025 2024 CASH FLOWS FROM OPEIL4TING AcTIV￿lEs Net in¢ome 161 JSS 146,000 Adj'usimerttsfor.. Depreci#riort Df lan8ibl¢ fixed assets Other intcrcsl receivable and similar in¢om¢ Inier¢si pay8ble llnd siniilar char8es L05s on di$pos&l ef tangible fixed assets A￿rUed {incorncllexpensey 92,703 144,990) 16,343 521 1523,8371 97,J86 (33,9fj7J J8.870 1fj,617 232,166 Chonxej In., Trade and other de￿or3 Trade and other creditors 272,654 142,040 116,769 9,$)30 8,471 Cash 8enerated from op¢rAiion3 509,333 Inicrcst paid Nel ¢ush from operaiin8 activities 116,3431 100,426 {18,870) 490,403 CASH FLOWS FROM INVESTING ACTIVITIES Purch&8c of ian8ible a9sets Iniere8l received 121,3701 44,990 (103,622) 33,907 Net cNsh fremllused inl inv¢siin8 Bciiviiies 23,620 (69, 715) CASH FLOWS FROM FINANCING ACTIVITIES Borrowings N¢t cash used in fin8m¢inK aciivili {104,1671 {104,1671 (50,OOQ) (50,009) NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNif4C OF YEAR CASH AND CASH EQUIVALENTS AT END OF YEAR 19,879 1,619,483 1,639.362 370,748 1,248,735 1,619.483 The notts pages 13 to 21 form pgrt of thw fin#nelg1 stAtemeTrt$. 12 WEST LODGE SCHOOL LIMITED COMPANY LIMITED By GUARANfEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST2025 Gen¢NI laformAtio The chgrity is a public kntfit eniiiy and a PTlVat¢ ¢ompany lirnited by guarantee. regisi¢red in England and Wales and a registered charity in Eiigland ond Wales. The address of th¢ r¢gistered offlce is 36 Station Ro8d, Sidcup, Kent, DA15 7DU, England. S¢i¢tmtnt of compllAttce These financial 5tal¢ments have been prcpaxd in cornpliancc with FRS 102, 'The Finnncial Reporting Standard &pplieable in thc UK and the Republi¢ of Treland,, the Stal¢meni of ReconJmended Practice applicable 10 Ch￿ille$ preparing Iheii accounty in at¢ordance with ihe FinBn¢i81 Reporting Standard opplicable in ihe UK and Republic of Irrlind IFRS 1021 {Charili¢$ SQRP IFRS 102)) and the Cotnppnies Act 2006. AccountlTr8 politlei B4$1s of pr•p#r*tlon The financial swi¢m¢nt8 have been prepored under the hisiorical cost conveniion. Th¢ 5tatemcnts ar¢ in accordance with the CharitieB Si&temertt of Reeommcndcd Pr8crice IFRS1021 and th¢ CL)mpanieg A¢1 2006. The Ch8rity meets the definition of A publi¢ ben¢fil entity undrr FRSIO2. Goln8 concern Following the mer81118 of the operaiion Hnd business uf We51 Lodg¢ S¢hool and llny rcl&ted activity in connection with it into Si Dun518n'$ Educlliion Group wilh effect from 3 Isi August 2026, Steps wlll Ihen be takcn to dissolve Wcut Lod8¢ School Lirniied Rnd the compaiiy will be r¢moved from thc rcgister of coinpanies. Accordinglyi the finAnGi&l stateiiients hBve b¢en prepared on a bASiS other than going ¢on¢¢rn. Crtditoys Crtdltors ir¢ iniliolly recorded at fair v&lu¢ and are thert rem¢a3ured io the pre8erti value of the expected fiJDJrc c￿￿ ouiflows. Debtor8 Debiors art initlally recorded ai fair value and are 85scsscd for impairmeni ai each rcporting dale. If any impeirments exisl the debtou are remtd5urcd io the pr¢sent value of th¢ ¢xpecied fvture cash innows. Judgementj k¢y gourtes of eJtimAtion ulltert&I￿tY There are no 5ignifL¢ant e81imates ar assumptions mode that have a si￿lf1¢ant risk of cau$in8 a material &dju8iment to Ihe CgJLying amoun￿ of assets and liabilitie$ within the next firwi¢iol y¢Ar. 13- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (cwiilRM+d) YEAR ENDED 31 AUCUST 2025 Ac¢ouNting pollelts {toNiiM4ed) Fund i£¢ounting Unre5trict¢d fijnds are &vailAble to spend on a¢¢ivities that further any of the purpow of th¢ charity. Designated funds are unrestricicd (und$ of the chhi'ity which the tru3t¢es hove deesdcd dt their discretion to yet aside 10 u$e for 8 spcGific puryose. R¢siricled fvnds ore donation5 which the donoi. has sp¢cified are lo be solely u5cd tor par¢i¢ul&r are&% ofihe School's work or lor spc¥ilic projec15 bein8 undertaken by th¢ School. IDcomlni resoyreeA All incoming r¢sources are in¢luded in the sthtem¢nt of financial o¢tivili¢S when enlitlcmenl has passed 10 the ¢harity.' it is probzble ihol the t¢ononii¢ benefits a550¢iAied wilh the transu¢iion will flow to the charity and Ihe omouiit can b¢ r¢liably measured. The tollowing sp¢¢ific pollcies are applied 10 pallicular catC8orics of incoine.. income from donoiiorys or grants is r¢co8nised wh¢n there is e¥idcn¢e of elliiilement to the gift. r¢ceipt 15 probable 3nd its amount can be Me￿Ured rellably. income i'tcogniscd in Ihc financial siaiemenl.4 ci)mes from school fees, lunch fee$, after ychool clubs. breakfast clubs and field trip9 for Ihe Supply ofth¢se various %crvi¢c$. The income is r¢¢vtt8ni5ed in the period in whiLh Ihe Service is provided. This 15 Glassitied os unre51ricied fund$ iinless ih¢re is a ¢ontraclual rcquir¢meni tor it 10 k sp¢nl on d purticular purpose gnd reiumed if un5pcnt, in which cay¢ it may be regorded 8s restricted. Rejourcei ¢xp¢ttd¢d Expenditure is rccognlsed on Jn aceruals b￿13 a liability IS incurred. Expenditure includes any VAT which ¢8rtnot be fvlly r¢cov¢red. and is cla8sifi¢d under headings of ihe Btalement of fln8ncial activities 10 which it rel￿te$.. expenditur¢ on roisins funds in¢l(Id¢s the costs of all fwidraising aetiviiles. events, noTr¢harilable Adin8 llclivilics, and the 58le ofdonaied goods. txp¢ndiLure on charitable 8¢tiviiie5 includes &ll c0513 incurred by a cliarity in und¢rt•king &ctivitles Ihat fvrthei. 11$ charir&blc &ims for the bencfii of its beneficiaries, in¢ludin8 those 3UPPOrt co$t& atld cost$ relating to ihc governan¢¢ of the chariiy apportioned lo chaTitobl¢ activitie8. oihcr expenditure includc$ all ¢xp¢nditUTe that 15 neither relatcd to raising ftJnd$ for the ¢harity nor P8ri of it5 expcnditure on charitable a¢iivili¢S. All cost5 ar¢ Allocaied to exptndiiure ¢ai¢8ories reflccting the use of the resour¢e. Direct costs attributBble to a Single activity are allocated directly tD that 8cliviry. Shared costs are apportioned between the a¢iiviti¢s thcy conliibule io on a reasonable, jus1ifiabSt and consisieni basis. Twn¥ible *ss¢ts Tangible Fixed Asse15 are Ststed at ¢031 less depreciation. 14- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS It4Mrtft4e4J YEAR ENDED31 AUGUST 202S Af countlll8 polit1¢5 I￿1￿1￿￿¢￿} Dtpreciatio Depr¢ciation 18 ¢al¢ulated so as to write off the cosl or valuation of an asseL l¢s$ its residua] valu< over lh¢ useful economic life ofthat asset as follows.. Fre¢hold propcrty FixluTCS. fitiings and cquipment Motor vehicles 2Vd4VdlOQ/• Straisht Line 25 /￿ Reducing Balance or IOYJ12.5 /• Straiglit Llne 25/0 Reducing Balortce Imp#lrm¢nt of fJx¢d &55tt A rcvicw for indicators tsf impairment is carried out ot e&¢h reponing date, wlth the recovcrabl¢ 8mount being e3Tirlloted where 5u¢h irtdicator8 CX151. Wh¢re Ihe carrying value excecds the r¢¢overable wtlount. the asset is impairtd accordingly. Prior iinpairm¢nts are also reviewed foi po89ible rev¢rsal ai each r¢px)rtin8 dale. For the PUrpo￿S of irnpairnieni iestin8b when li is noi possible to estimak the recoverable amount of 3n individual a55¢1, an eyiimate is made of the recoverable amount of th¢ c05h-gencratlll8 unil to which lh¢ A$sei beloiigs. Thc Ga$h-8cneraling unil is the Brnallesi id¢ntif18ble group of asseig that in¢llldes the asset and g¢n¢r&i¢$ cosh inflows Ih8t largely independeni of the cash inflows fmm other &ssets or groups of 8sset3. FknantlAI Initrumenti FinanGi&l instruments 4r¢ clDs5ified and acwunted for, a¢¢ordlng to the substance of the ¢ontr8¢iual Arrangem¢nt. ￿ either finan¢ial a8yeis, fing￿rIal liabilitie5 Clr cquity insirumenls. An equity in8iruiiieni ig any contra¢1 ihai evldtn¢¢$ a rejidual intcre5t in ihe awls of ¢h¢ company aftcr deducting all of 11$ Defined eontrlbutlon pling Contributions lo defined contribution plon$ are recogrtis¢d 8$ on exp¢nsc in Ihe period in which the related seiyice is providcd. Pr¢paid conii'ibutions w'e recogniscd as an 8sset to the Bxlvnt that thc prepaymeni will Icad to A reduciion in tiitur¢ payments or a cash re￿nd. When contribuiions are not expccied its be s¢ttled wholly wiihin 12 months of the end of the reportin8 ddie in whi¢h the employcrs r¢nder the relat￿ service, the liability is rne￿ured on a discounted preseni value basis. The unwinding of the discount IS Tecogn15¢d L8 An ￿PenSe in the period in whS¢h il arises. Llmited by ¥u*rAntee The Comp8ny is lirnited by guarantee and do¢9 noi have 5har¢ capital. Is- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARATr￿EE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 Other tr•dln% Attfvlilts Unresrricted Tot8l Funds Funds 2025 Unruiricied Total Funds Funds 2024 School fees rceeivobl¢ Canteen $8les Sundry sales Re8J'siration fees After school clubs Othcr govemment 8rAni$ 1,787,590 178,520 43,933 2,850 90.384 40,146 2.143,423 1,787,590 178,520 43,933 2,850 90,384 40,146 1,727,892 170.175 54.825 2,7 101.892 22,459 1, 727,892 J79,175 54,825 2. 700 101,892 22,459 2.143,423 2,079,943 2,079,943 IMvestm¢Dt Income Unr¢stritted Total Fynds Funds 2025 Unrestri¢ied Total Fund$ Funds 2024 Bank inierest re¢¢ivable Buildin8 50cicty int¢rest re£eSv•bl¢ 44.579 44.579 33,473 434 33,473 434 44,990 44,990 33,907 33,907 Expendtture on ¢harltAble 4tllvltl•s by fund type Unr¢31ricted Funds Restricted Tot•1 Funds Funds 21J25 TeaehiTK8 Support Welfare Premises Support ¢oJts ,492,841 77,751 176,221 195,185 83,208 1.492,941 77,903 176,221 196,885 83,208 152 1,700 2.025,206 1,852 2.Q27,058 Unrestricted Fund$ Restrict¢d Total Funds Funds 2024 Teaching Support Welf2r¢ Prcini5es Support Costs 1.422,514 100,703 163,438 192,661 86,5 IB 1,965,834 1,422,514 100,906 163,438 194,474 8tf,518 203 2,016 J,s)67,850 16 WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINAP4CIAL STATEMENTS YEAR ENDED JJ AUGUST 202S ADAtysiB of ioverngnté costs Legal and professional charges Gov¢rnance osi$ Total 202S Total 2024 Auditor's remuneraiion Legal and professional charg¢$ In8pection8 Deprcciation Inierest payable Bad dcbis IrceoveT¢dllwritien off Professional associlltion costs Irreeoverable VAT 6.OOQ 33,905 3,451 27.369 3,971 2,877 4,￿2 6,00 33,905 3,451 27,890 3.971 2,877 4,002 6,000 26,048 3,203 41,737 5,328 321 4,202 82,687 521 83308 86,518 Net incom¢ Net Incorne 1$ stated &ftei' chargingllerediiin8): 2025 2024 Depr¢ciation of tan8ible fjxed assets 92,703 97, 186 10. Audltori r¢mun¢rAtion 2025 2024 Fces payabl¢ for the aL¥Jil of Ihe financial stalrm¢nts 6,000 6,QQQ 11. Stiff eoatj The iotal staff coitJ and employee benefits for Ihe reportin& period are onalys¢d as follows.. 2025 2024 Wages and salgries Social sccurity COSIS Employer cojilribu1io￿1 to pension plarts Oth¢r ¢mployee benifil8 1,175 J78 105,498 152,837 6.698 1,084,031 91,327 153,888 4,831 1,440,411 1,334,077 17- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARATrrfEE NOTES TO THE FINANCIAL STATEMENTS (cMhiJ¥erf) YEAR ENDED 31 AUGUST 2025 11. St*f(¢ostS (co￿￿￿erf) The average head count of ¢mployees during th¢ y¢ar w2s 44 12024.. 451. The average number oftiill-tlme equivalent employ¢e$ during Ihc ycar is An8lysed as follows.. 2025 2024 T¢arhin8 Cla55Toom assistants AdniinistrAiion Midday superviso Cleanin8 Car¢iak¢r TA'5 and wraparound care 18 18 44 45 The nlunkr of cmployees whose rernunerRlion for the yeBr fEII within ihe following bands, were.. 2025 2024 £60,000 10 £69,999 £90,000 to £99.999 12. Tru$ti* r¢m¥nerRtlon oxpÈnJu No remuncratlon or other bencfil$ from ¢mployment with the ¢h&rity or a relalcd entiry were received by lh¢ Iru5tee3 13. TAnKible flx¢d fissots Land and Fixture3 and buildings rinin88 Motor Y¢hi41¢s TotRI Coit At I September 2024 Additions Di8pJsals At 31 Augugt 2025 Dtpreclitiort At I ScpleTnber 2024 Charge for the yEar DLSP05al3 At 31 August 2025 Carrying *moullt At 31 Aulust 2025 At 31 Aus￿￿t 2024 2,437.202 366,937 21,370 12,9881 385,319 73,405 2,877,544 21,370 (2,9881 2,895,926 2,437,202 73,405 792,012 J4,630 289.284 27,369 {2,4671 314,186 30,588 10,704 1,111,884 92,703 {2,4671 846,642 41,292 1,202,120 1,590,560 1,645,190 71.133 32,113 ,693,806 1, 765,660 77.633 42,817 18- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FIIYANCIAL STATEMENTS (cth#dJrk*rf) YEAR ENDED 31 AUGUST 1025 13. T#thglblt fixed a55¢tS lethillJ*uert} The freehold properry wls gifted to ihe Charity on the 22nd May 1992. li has been included ai a valuation of £200,8(M) b45¢d on an c8timate informally givcn io the Ch8rity in 1992. No depreciation has bcen Charged on the FT¢ehold Property 8$ the residual v￿u¢ is considcrcd to be in excus of the origin viluation. Included in Land and Buildings is improvements to the freehold properry which have been deprc¢iaied. 14. Dtbtors 202S 2024 Trade d¢btors Pr¢payrn¢nls and accrued inGom¢ Oiher debiors 15,065 124,113 25,277 381,829 42.627 12,653 164,455 437, 109 IS. Cr¢dltoM: amounts falllnff du• wlthln onl ye#r 2023 2024 Bank108ns 8nd overdrttfts TT&d¢ ¢rediior8 ALcruals and deferred income Soci81 security llnd other t￿e5 Oiher credi￿r5 5Q,OOQ 67,29Q 748,856 19,099 122,Q32 98,703 341,828 24,078 200,909 665,518 1,007,8Q7 16. Crtdltors: ImouNlJ f#llini due ift¢r mor• thnn one y¢*r 2025 2024 Bank loans and overdrafts Ac¢rulll¥ aryj deferred income 54, 167 124,666 J78,833 35,228 35,228 17. Pensions ind other pojt ret1￿m¢￿t b¢D¢fits D¢nrt*d tontrlbution plans The amount rrfo8nised in income or ¢xpenditure a5 An exp¢nse in relation to d¢fined contribution plans W&8 £152,83712024.. £153,888). 19 WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARAf4TEE NOTES TO THE FINANCIAL STATEMENTS (coniin¥¢dl YEAR ENDED 31 AUGusf2025 18. AthAlysia of chArlt¥ble funds Unre5trl¢ttd fundj Ai I Sepl¢mb¢r 20 24 At 31 Au8USt 202 Income Expenditure Tr8n5ftrs General fvnds Designated Fund 2,588,338 31,390 2,188,002 411 12,025,206) 12,4031 2,403 2,748,731 34,204 2,782,935 2,619,728 2,188.413 {2.025,2061 A¢ I September 20 23 At 31 Au8U8t 202 Income Expenditure Transfer¥ Gen¢rNI funds De8i8naled Fund 2,442,862 28.850 2,113,416 434 11,965,834) 12,106) 2,106 2,588.338 31,390 2,619, 728 2,471,712 2,113,850 11,965,834) Rtstrlcted funds At I September 20 24 At 31 August 202 Inwmc Expenditure Trark8f¢rs Moior V¢hicle Playground 607 15.187 13,794 (152} 11,7001 455 13,487 11,8521 13,942 Ai I S¢pt¢mber 20 23 At 31 Au8Ult 202 In¢tsm¢ Expenditur¢ Tr8nsfcrs Motor Vehicle Playground 81(J 17,000 12Q31 607 J5, 187 17.810 12,0161 JJ, 794 211- WEST LODGE SCHOOL LIMITED COMPANY LIMITED B Y GUARANTEE NOTES TO THE FINAIYCIAL STATEMEwfs YEAR ENDED 31 AUGUST 2025 19. Anaty$is of net aslets behvetn fund5 Unr¢3tricted Funds R¢siri¢t¢d TotAI Funds Funds 21J25 Tangible fix¢d Assets Curreni a8sets Creditors less than l year c￿dItOrS gr￿er th&D l year Net *55et5 1,679,864 1,803,817 (665,5181 135,2281 2,782.93S 13.942 ,693,806 ,8O3,817 (665,5181 {353281 2,796,877 13.942 Unrc5tri¢i¢d Fundj Resiri¢ted Total Funds Funds 2024 Tangible fixed 8sset5 Current asscts Crediiors less than l year Crediiors KreaLer thAn l year r4et AsJetS 1.749,866 2,036,592 11,007,897) 1178.833> 2,619.728 15,794 1, 705.660 2,056.5P2 (J,007.897) (178.853) 2,635.522 15,794 20. AnAlyJis of¢h•tti¢$ In n•t debt At Al I Sep 2024 Cash flows JI Ay8 2025 Cosh ai bonk and in hand Debi due wiihin one year D¢bt du¢ after one year 1,619,483 150,0001 {54.1671 1,515,316 19.879 50,000 54,167 ,639,J62 124,046 1,639J62 21. RelAted PArtiu Th¢r¢ were no Iransa¢tion9 Wlth related parties during the T¢POltin8 period. 22, Poat bAknTht¢ 5h¢el •v•nts On 30th Janu￿ 2026, th¢ Trusiees r)f West Lod8e School exch#n8ed contra¢i8 and 8yeed that the opcralion ond business of We51 LodEe School &nd any related aclivily in conneciion with it b¢ merged into Si Dunsl&n's EduGdiion Group with effeci from 318t Augu512026. The Parties acknowledge and 88ree that ¢h¢ transfer effccied by this arrangerncnl is intended to be & r¢12vani charity m¢rg¢r ￿ defined by Seciion 306 of the Charities Act 2011. Following cornpl¢iion. West Lodge School will Idke steps 10 lo di58cIv¢ West knyjgc S¢hool Limiied and the company will bc r¢moved frorn the regisier of companies. 21 WEST LODGE SCHOOL LIIVUTED COMPANY LIMITED BY GUARAffftE MANAGEMENf INFORMATION YEAR ENDED 31 AUGUST 2025 The followlni p•iei do not forni pArt of th• tlnlmelal stAtem¢nt 22- WEST LODGE SCHOOL LIMITED COMPANY LIMITED B Y GUARANfEE DETAILED STATEMENf OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2025 2025 2024 In¢omÈ Ind endowm¢nts Other tradlnz attivitiu School fcc5 r¢ceivablc Cantcen sale$ Sundry sales Re8istration fres After 3¢hool clubs Othcr 8ov¢rnment 8rants ,787,590 178,520 43.933 2.850 90,384 40,146 2,143,423 1, 727,892 170.175 54,825 2, 700 IOJ,892 22,459 2,079,943 Inv•JtmEnt Intome Bank interr51 r¢¢eiv8ble Buildin8 ￿tIety In¢uest receivable 44,879 33,473 434 44,990 33,P07 Total Incom• 2,188,413 2, 113,850 -23- WEST LODGE SCHOOL LIMITED COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIvrtlL8 re0￿￿11¥e￿) YEAR ENDED 31 AUGUST 2025 2025 2024 Exptndlture Expenditurt on ¢hAritabl¢ 4¢tlvltSts Cl¢aning & ¢alering ¢03ts W8ge8 and 5alaTI¢S En)ployer's NIC Pension ¢ost8 Staff healih insura￿¢ Rates and waicr LiRht and heat Repairs and maintenance Insurance Sihff trainin8 Educational requisites Legal and professional fees 176,221 1,175,378 105,498 152,8J7 6.698 53.581 29,500 35,156 24,719 1,023 13.927 43,356 163,438 1,084.031 91,327 153,888 4,831 19,536 65,820 32,093 24,686 10,2J6 23,360 35,251 L l! Telephone Oiher otyice costs Loss on dispogal Dcpre¢iatio Compuier cos15 Sundry purchasEs Hir¢ ofequipment Other iniercsi puy&bl¢ ond similar char8¢5 M8rketin8. advcrtisln8 & r¢¢ruitment costs Bad debi¥ writien otT Profe.51ion8183sociation costs 3,544 41 521 92,703 14,446 36,095 12,372 J,971 2.923 2J77 4,002 35,669 1,027,lJ58 2.431 2,448 10,617 97,186 16,272 J2,486 13,542 5,328 8,144 4,202 46,677 1,967,850 TotAI expendlture 2,027,038 1.967.8JO Net Income 161 JSS 146,000 24- WEST LODGE SCHOOL LIMITED COMPAP4Y LIMITED B Y GUARAr￿E NOTES TO THE DETAILED STATEMEN[ OF FINANCIAL AcfiviTIES YEAR ENDED31 AUGUST 1025 2025 2024 Exptndlture on ¢h#rlt#ble Activities Te4¢hio8 Aclivid¢s tsNderlAken direeity 1,175 J78 105,498 152,837 6,698 I,lJ23 13,927 2,923 34,537 1,492,841 1.084,031 9J,327 153.888 4,831 10.256 23,360 8. 144 46.677 Employe15 NIC Pension cost5 Staff health insUr￿ce Educational rcqui3ite8 Mai'keiit)& advertising & re¢ruiimenl c05tS 1,422.514 Support Aciiviiles Hndenrtkew dlredly Children5 insurance T¢lephone Other otYi¢¢ ¢ost¥ Depreciaiion Cornputer coit$ Sundry purchases Hire of¢quipmeni 701 3,544 41 10,704 14,446 36,095 12,371 77,90J 944 2,431 2,448 12, 783 16,272 52,486 13,542 100,906 W•lfar• A¢ilvldes Mnderloken dlrtetiv Cl¢bnin8 and cat¢rin8 ¢OSIS Pr¢mlJ¢J Adiviiles uHdertoAeff dlreerfy Rate5 & water Li8ht & heal Repairs & maintertArt¢¢ Insurpntye Deprcciaiion 176,221 J03,438 53,581 29,500 3S.156 24,018 54,630 19,530 6J,82Q 32,093 23, 742 53,283 Carried forward 196,885 194,474 -2S- WEST LODGE SCHOOL LITrItTED COMPANY UMITED BY GUARATrnEE NOTFS TO THE DETAILED STATEMENf OF FINANCIAL ACTJvrrtES (c¢wllAvdJ YEAR ENDED JI AUGUST 2025 2025 2024 Brou8hi forward 196.885 194,474 196,885 194,474 GovtrnAnce costs AuditoPs rEmuneration Lt881 and PTofes3ional ch￿8¢$ 1rt8p¢ction8 Loss on disposal of iangible fjxcd oSS¢IS Depreciation Loall inteirst payable Bad drbi$ written off Profcsjional Association ¢0st8 Unr¢eoverabl¢ VAT 6,000 33,905 3.4SI S21 27069 3,971 2,877 4,002 6,000 26,048 3,203 10,617 31,120 5,328 4.202 83,208 86,518 Expehdlture on ¢hArltsble actlvltl¢s 2,027,058 1,967,850 26-