Charity registrati( uumber: 284361 The Heatherside Schools, Association for th¢ Y¢3r Ended 31 Au8USt 2025
The Heatherslde Scboolsl A850clation Contents (conlinued) Stst¢mellt OrThS, Rwmbilities Statement of FinaDciai A1Viti 5t06 Balance Sht NO to the Fynancial Stateme 8t014
The Heatherside Schools, A550ciation Referenee and Administrative Details A Hadth (ap1]nted 27th S¢pt¢mbcr 2024) Trn¥tees S N8pA¢r, (resigned 26th Scptcmbcr 21Y25) E EIIioL (rtsigned 27th September 2024) A Britten C Clark¢ S MCP1, (resigned 27th S¢mcrnbeT 2024) E Ma]m. (resigned 27th S¢ptetuber 2024) K McDougalL lappointed 27th September 2024 and resigned 26th Sepl¢mb2r 2025) A Beaww (appointed 27th Septejnbtr 2024) A Hodcroli lappoiDt¢d4th Deezmber 2025) C TauaDt Secret4ry L PelL (resign] as ChaIrn 27th Septrmber 2024) M Criddl4 T[Ter (4WiUted 27th Sept¢mber 2024) 284361 Clwlty Regi5trxtion I¥Mber PriD¢ipI Office Heathcr5ide Infant and Junior S¢lMxyIs GU52 TfH ladependent Exajniner CRK A¢cowiting Limited 12a Neet BusiDess P&k GU52 8BF Page I
The Heatherside Sehoob, Assoeilion Tru5tees' Report The ttvstees pr&g¢ni the rert togethcr with the sluthets of the charity for the yeat eD(kd 31 August 2025. Objeetfves •nd activfitles Objects t7nd&ims The objective of the a)CiAtion is lo adVe the education of the pupils of the sciKK)Is by providing and as&sting in the provision of facilittes fi)r eAlu(xtion at the Heatherside Schools (not norn1]Y PTovided by thc Local Education Authority) and a5 an ancillary thereto aNI in filltheKaDC¢ of the obj¢clive th¢ association w: . Foster nMTrre exteod¢d relatiott8hips b¢tweeD stsff. parents alld otbeF5 aso¢i8ted with the 5cbool. - Engage in adivities, whicb support the Schools and adVace the education of the pupils attending IL Public benefit The trustees confirn that they bave o)mplied with tbe require of lOll 17 of the ChltieS Art 2011 to bave due regard to the public lJenefit guidallce publishcd by the Charity for Fg[alld attd Wales. Structurfy governaD¢e ad N4tswe ofgoverniTrg drt#me the Charity registration nutDlr 284361. Reern1ÉmentaNdappolntmeNtofine5 Rllent shall be op¢n alld fre¢ to all kmrentguardlll aod staff alated with children attendiDg the Heathetside Sohools. Riykmanagement The trus¢s bave a duty to identify review the risks to which the cFwity is expose41 aDd to engt appropriate The annual r¢portwas approved by the tsustees of the charity onzI..312.o&aod on its behalf by: M Criddle Other officer Pag¢ 2
The Heatherside Scboob, Association ststement of Trustees, Re5ponM11lltie$ The tte¢S ar¢ resPO[wl¢ for Eryaring th¢ I[teCS. trport atEd the financial statun¢nts in accordance witb the United Kingdom AUtig St4ndards IUnÈted Ktn8doJll Generally A¢cqJtrd Accounting Practicc) and applicable law re10. The applicable to elJaTities Ev4uires th¢ trustees to prepar¢ fiancial statements ftir each financial year wbich give a true 8Dd fair view of the state of affaiTr of the charity of the incoming resources and application of r¢souTC¢S of the ebarity for tb pwiod. In preparmg these fuwKial the tntee$ are requir1 to.. select suitable accouDbAg wjli¢i¢s and tlth apply tbeln coLsEy. observe the and principles in Cl)8rities SORP. ake Judgellts altd that ar¢ T¢asonable and prudcD sthte whether applicable ststtdarts have lyeen follow subJt fo aDy dwturu disclosed attd explained i th¢ financial stsrttllts: alld will contillue in business. The Iwst¢¢s are EeSPTrD5ible for keeping pr(w accounting records that disclose with reasonthle accuracy at any lime the finaDcial p05itiLTrll of the charity and enable them to ensure that th¢ financial statelllellts comply with th¢ Charities Act 2011. the Charities (Accowits and RqK>rts) Regulations 2Th)8. and the provisithjs of the conslilution. The tnLStees are a150 fEsponsible for saf¢gu8rding the of the cbarity and hence for tsking reasonable steps for th¢ wev¢ntion and detection of fraud a1 other irregulaTiti&%. The trustees are resp)nsible for th¢ tnaiDteDc attd integrity of th¢ CQry*ratr and fmancial iDforniation included on the cban"table eompanys website. L¢gislation governing the preparatiOTt aDd dissen0 of financial state& n]ay diffw from leslatIon iti othff jurisdiction& Appn)ved by the IT of the cbarity oll4.114. al si8Ded oll its Ethalf by. A Hadden M Cri(Idk Other otT
The Heatberside Schools, Association Independent Examiner's Report to the trustees of The Heatherside Schools, Assoclation I report lo the trlths OD my examithoD of tbe ac£ovDts of The Hcathcr5ide Sciy)ols' Association for th¢ ye&r ended 31 August 2025. Re8poDsibilitse5 and of report A8 the charity trteeS of The Hthe[Side Scboois, Ass0¢il you respoosible for the PTeparation of the accounts in accordance with the Ecquirncllts of the Cbarities A¢t 2011 ('the Act.). I report in respect of tny cx37110ll of the Th¢ Heatherside schIS. A&sociation's acunts catried out under section 145 of tbe 2011 Act atKI in canyiDg out w eKamination I bave followtyj all the applicable Directions given by the Charity Collunission under section 145(5Nb) of the ACL IRdepelldet exmirter'8 Statement I have cornplettd my examination. I coth that Do &t¢[la1 TnatteJ5 hav¢ coll to J))y attention in CODfL¢¢tion witb the exarninatiotj giving me cause to b¢lTeve that in any nmtrrial resF¢¢t l. aeeoutiting recoTds were not kept in T£S£t of The Heathuside SdKM)Is' knociatiOD as requ]Ted by section 130 of the Act" or 2. the accounts do not acco with those re¢ords' or 3. the accouuts do not ¢omply with the accouDting requiremts colleeming the forni aDd ¢ont¢nt of aecounts set oul in tbe Charities (Accounts and Reports) Regulations 2(KJ8 other tlwi any requireDWlt that the accounts giv¢ 4.true and fair view. which is not a cott8idernJ as part of Inde[dent examioll. I bav¢ no concerns and hve cOe acm&8 no other roalth in connection with th¢ exatDinatson to whictL att¢ntion should be drnwn in this rtyort iu orderto enable aproper of the a¢¢(Trwhts to be rEached. 12a Fleet Business Park Sandy lle FLeet Hw)wshire GU52 8BF Page 4
The Heatherside Schools, Association Statement of Finandal Aethryties for the Ytsr Ended 31 August 2025 Totsl 2025 41 Endowments frow: Donations attd lega¢i¢s Charitable aetivities Other tr&lhDg activities 5(Kl 35.146 3.683 601 500 35,146 3.683 601 Totsl income 39.930 39.930 ExpeDditure OD: Raising fullds Charitsble aLliti&l (414) (414) (42.966 (42J66) Total exliturE N¢t expendilure (1,014 (42J66) (43.380 (1.014) 930 (2.430 930 (3,450) (84) (3 J66) (3.450) Retoneiliatioll of funds T¢)tsl fulld5 brought forward 60.192 60,276 13 56.826 UnrestrArtwJ Restrleted fuods 56,826 Totsl 21124 ID¢On and EndowmEnts from: Do]wtioJ)s and legacies CIMritable activities Other trnding aclivities 1,061 38,855 3.497 719 1.061 38.855 3,497 719 44,132 44,132 Expemdlture OD: PJising fulld8 Charitsble activities (491) (fth) (491) (51,069) (50.469) Total eyenditure Net expellditure (1,091 (50.469 {51,560 (I,(v)i) {6,337) (1,)) 17,428) {91) (7.337) (7,428) Page 5
The Heatherside Schoob, Association ststement of Fitianeial Activitses for the Year Ended 31 August 2025 (eoDllnued) Totsl 2024 rlldS nds R¢¢omcill*don of fuDds Total fi]nds brougbt forward Total fi]nd8 eattied fonY8rd 175 67.530 67.705 13 60,193 60,277 All of the Charity activiti d]Y¢ froln ntinuing duting the aEove Iwo P¢Tiods. The DQte5 on pges 8 to 14 fontl all illtewal pth of thes¢ finGIal stat£ent& Page 6
The Heatherside S¢hoob' A&gociation (Registration number: 284361) Balanee Sheet as at 31 August 2025 2(125 21124 Cash at baT]k and in haud 57,426 60.876 (599 Creditor5: Atmwits falling due one year 12 (6) Iyet assets 56,826 60277 Funds of the tharlty: Restricted ltheotlle funds 56,826 60.193 Unrestricted income fDnds Unrestrscted fiu Total fwids 13 56.826 60,277 "l .1.12026 The financi sfatetnents on pages 5 14 ThtEe approved by the trste¢S. arwj authoFised for i&8ue on ...... .. and signed on th¢ir behdf by.. Criddle (klLer offittr The note¥ on PHges 8 to 14 form an integral part of tbe5¢ fitwKial slatellKnts.
The Heather5ide S¢hools' Association Notes to the Fin2DCi21 Statements for the Year Ended 31 August 2025 I Aco)UDtiDg poJid¢s Ststement of Cou11 The finaneial statements have been prepared in accorth¢e wtth the secoThl edition of the ChltieS Statement of Recommend¢d Practice issued in October 2019, the Fillanci RqKFrting Stsndard applicable in tbe Unikd Kingdom and Republi¢ of IT¢laod (FRS 102) and the chltieS Act 2011. Basis of preparadon The Heaih¢rgide Schools. A&sociation meets the definitioD of a public benefit entity Under FRS 102. The aeeounts (finall¢ial statements) Iwve len pwjared under the historical cost convention with items re¢£ised at cost or transadioll vAlue unless odTrYI ststol in the relevaDt not¢(s) to these accounts. Going eoBeern The tDJstee8 ¢on8idcr that thtre are 1natrri uncertieS alM)Ut & clwitys ability to continue as a going Intorne and eDdornnts Voluntary income including don]0 le1¢3 aud that provid¢ cor¢ fundmg OE aEe of a general natur¢ is recOliSed when the clt8tity Ftss entitlement to the iw4)JDe. it 15 probable that th¢ in¢otne will be Ew£ived alld the can be tneasuted witb sufficient reliability. Don#tioDS legxies Donations and l¢wics arc wised on a rciv8b]e basis wh¢n rrceipt TS proible and th¢ amoullt w be reliably Espenditsre All expendktse is recognised 0¢¢ there Ks a lega] or cO51ve obligalion to that ¢xFnditsry it is probable settlement is required a[ the anM)ullt can be measured r¢li&bly. All costs are ailocated to tbe xpp]ieable expenditure heading that ag8re8ate sin)il8r costs to that cat¢gory. Where costs canllot be directly attnbuted to partscular headings they have been all(ated on a basis consistent wtth the use of Tesoww with centr81 stsff costs allocated on the basis of time spenl. and depreciation cbarges allwat] on th¢ prtion of the assd's u8¢. 01h sup1 costs Are allocated bas¢d on the spre of sthff costs. R#islng hnds These are costs incurred in attr3ctiD8 voluntsry I)me. the rnaDt of investments alld those incutred in trading activities that rais¢ fillKLs. Ch*ritsble aclivitKts Charitable expenditure Compr those costs i[Kurr1 by th¢ ¢haTity in the delivay of its artivities aDd selvices for its beaef)¢iaTie& It includes both costs tTrt c•n be ajlornted d]rUY to such activities aDd those costs of an indirect
The Heatherside Schools, Assoeiation Notss to the Financial Statements for tbe Year Ended 31 August 2025 (continued) Governance costs These illclude the costs attnl)utable to the clwity'5 coll]pliallt¢ with Constitutioal and statytory requirements, TaxatiOD The cljtirity is considered to p&%s the ttsts set out in Paragraph I Schcthile 6 of the Finance Act 2010 and therefore it meets the defmition of a clwitable copaY for UK ¢oryration lax puEposes. Accordingly, the charity is Jx)ientially exempt frorll atoll in respect of iocollK or capital gaills rweived with]D categoties tovcred by Chapter 3 Part I I of the Co4¥)ration Tax Act 2010 or Se]0 256 of the Tax*ioD of Ch&Eeable Gains Act 1991 to the extent that suoh iOMe or gaiDs ar¢ applied exclusively to charitsble Purp(. Cash #Dd £qValettts Cash alld cash equivaleDts compnse c&sh on ha at call deposit5, and other short-lerrn highly liquid investmcnts that r¢athly convoThThle to a known of cash ar a subject to an illsi8Dificaat Tisk of chaDse in yue. Fund structure Unrestrictrd income are geDaaJ fisjyjs that are avadable for use at th¢ trtte& discKetion in furthmnce of the objectives of the clwity. Restricted ]E[ne funds ate th05c doDatryJ for us¢ in 8 p8rticuiat area or for sptcific pSe£ the use of which is restricted to that area or purpose.
The Heatherside Sehools, Association otes to the Fthaneial Statements for the Year Ended 31 August 2025 (CODtinved) FItiand Instrwnents 2 Im¢oAe frotn dotiations leg#deJ Tot 2024 fThttds 2025 Donations and Iwci¢8" 5j 500 1.061 1,061 3 ltt¢on from ehrltble actlvldes Totsl 2025 Total 2024 17,573 17573 35,146 17.573 17573 19,427 19,428 38.855 Totsl funds 35,146 Junior 17.573 17.573 17,573 17,573 Tot41 for 2025 35.146 35,146 Totsl for 2024 38,855 38.855 4 ID¢om¢ from other IrdKllg etlvhles Totsl 2024 funds Trading iucorne" Shop iThcome frotn sale of dOll&t g(yJs and sthvic¢s 3.683 3,683 3.497 3,683 3,683 3,497 5 Other IDCOJnt Totsl 2025 Total 2(124 601 719 Pwlo
The Heatberside Sehoob, Assocfiation Note5 to the Financial Ststejnents for the Year Ended 31 Allgust 2025 (Continued) E4>enditure OD r*ising fllDds
) Costs of tr4ding *edvitie3
Totsl 2025 Totsl 2024 Generxl Note C08ts of generating ittcotne 414 414 491 414 414 491 7 E¥penditsre on eharitlblt aetlvities funds Cenerai Total 2025 Total 2024 funds JuDior 12.693 22327 12.693 22J27 fA>O 26.091 11,889 600 35,020 35,620 38.580 8 Anal15 of gDvernn¢t lld support ¢ts Govern*nre costs funds General Total 2024 2025 Indeptrtht eAamin¢r fce5 Exa)natiOn of th¢ finaucial stateD)oits 600 600 6(M) Page 11
The Heatherside Schools, Association otey to the Finaneial Ststements for the Year Ended 31 August 2025 (continued) 9 Tru51ees remllner4tiDD expense8 No trustees, nor aDy per501]s connected with have rtceived any TEmuneTation from the cbaTity during the year. No trwces have received any reitubuT5ed ex or any other bellefits from th¢ ¢barity dIllg the year. Page 12
The Heatberside S¢bools' Association Notes to the Financial Staternents for the Year Ended 31 August 2025 {eontinued) 10 TaxatiOD 11 ¥nd egsh eqthg1¢#ts 2025 2024 Cash on hal Cash at bank 75 57J51 60.876 57,426 12 Creditors: amouts falli4 due withits •lle year 2025 2024 (Xh¢r creditors AccEuals (i) 600 599 13 Funds Balance at I Balance *t 31 Augllst 2025 21124 expended TraBsfers Unrestrlcted funds (1.014) 930 Rutrlcted fynds 60,192 39,930 (41366) 930) 56.826 T¢)tsl fvnds 60276 39930 43.380) 56,826 Ba1ce at I Balallee at 31 All¥u8t 2024 2023 e4JeAded Transfers Unrestrirted {175) (67,530) {1,)0) (84) Restrteted (44,132) 50,469 I,(M)O (60.193) Totsl fuDds 67,705 44.132 515 60,277 Pa8e 13
The Heatherside Schoob, Association Notes to the FinaDeial Statements for the Year Ended 31 August 2025 (continued) 14 ADaly518 of J*t assets between funds Uwestrlth Totsl fund& at fuDds 31 All%st Geperal 21J25 57.426 57.426 {6(Ml) 56.826 Current ]iabilitie8 Total net wets 56,826 IS Atty$l8 ofnet funds tenknr 2024 At 31 August 2025 flow5 C&sh at bank and in halld 60,876 (3.450) 57,426 Net debt 3,450 57,426 Page 14