BOURNEMOUTH SCHOOL FUND
Registered Charity Number.. 291760
Report and Financial Statements
For the year ended 31 August 2025

BOURNEMOUTH SCHOOL FUND
Contents
Page
Legal and Administrative Details
Report of the Trustees
Indepenéent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-11

BOURNEMOUTH SCHOOL FUND
Legal and Administrative Details
Legal Status
The Bournemouth School Fund was founded on 4 October 1984 as a charitable trust and is
registered with the Charity Commission under registration number 291760. The operations
of the charity are govemed by the original reGord of minutes dated 4 October 1984 and the
minutes ofa meeting dated 31 August 1997.
Charity Registration Number: 291760
Trustees
The current trustees are as follows..
Dr D P Lewis
Mrs J A Wheatley
Registered Office and Operational Address
BournemoLrth School
East Way
Bournemouth
Dorset
BH8 9PY
Head of Finance and Administration
Mrs K Newton
Bankers
Lloyds Bank PIC
4547 Old Christchurch Road
Boumemouth
Dorset
BH1 1ED
Independent Examiner
Esme Shakeshafi (FCCA)
Moore (South) LLP
33 The Clarendon Centre
Dairy Meadow Lane
Salisbury
Wiltshire
SP12TJ
Page 1

BOURNEMOUTH SCHOOL FUND
Report of the Trustees
The trustees present their annual report together with the independently examined financial
statemenls of the charity for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set
out in note 1 to the accounts and comply with the charity's governing document, the
Charities Act 2011, the Charities.. Statement of Recommended Practice {SORP) {FRS102)
2019 applicable to charities, preparing the accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Objectives and Activities
The objectives of the Bournemouth School Fund are set out in the original record of minutes
dated 4 October 1984 and the minLrtes of a meeting dated 31 August 1997. The fund exists
for advancing the education of pupils by providing and assisting in the provision of facilities
for the education of pupils at the school. The trustees have considered the Charity
Commission's general guidan￿ on public benefrt when reviewing the objective and activities
and in planning future activities.
Structure, Govèrnance and Management
Bournemouth School Fund is registered with the charity commission and constituted by deed
of trust. The charity is administered by the two trustees.. Dr D P Lewis and Mrs J A
Wheatley.
Strategic Report
Achievements and Perfomiance
The charity's trustees can report that the fund was fully operational throughout the year
under review. All of the fund's activities focus on the advancement of education and are
undertaken to further the fund's charitable purposes for the public benefit.
During the year ended 31 August 2025 donations of £2,589 were made to Bournemouth
School. These donations included..
PE high jump
Maths challenges
Music
£1,483
£225
£187
Financial Review
The results for the y8ar are set out on page 5.
The charity's main income is £47,374 from donations and £55,918 income for the ski trip.
The charity's main expenditure is £2,589 of donations to Bournemouth School to enhance
the provision of education at the school and £55,407 for the ski trip. Other donations of
£3,190 were also made during the year.
There was a net income for the year of £35,364. Donations being received were lower than
in the previous year and fewer donations were made out to Boumemouth School to fund
other educational expenditure.
The trustees are satisfied that all the assets are freely available to be used for the charity's
activities and are adequate to fulfil the chartty's obligations.
Pagè 2

BOURNEMOUTH SCHOOL FUND
Report of the Trustees (continued)
Reserves Policy
The trustees consider that signrficant cash resources are not ne￿$sary to meet the on-going
expenditure of the fund. However, the trustees are actively seeking further projects in line
with the fund's objectives which will be financed out of existing funds.
Risk Management
The trustees have undertaken a review of risks which may have an effect on the fund and it5
activities. The trustees are satisfied that no significant risks exist in this respect.
Plans for Future Periods
The charity's trustees continue to consider ways to use the charity's resources for advancing
the education of pupils.
Responsibilities of the Trustees
The trustees are responsible for preparing the Trustees, annual report and financial
statements in accordan￿ with applicable law and United Kingdom Accounting Standards
(United Kingdorn Generally AGcepted Accounting Practice) and applicable laws and
regulations.
The law applicable to Charities requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the slate of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing
these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistenlly-,
observe the methods and principles in the Charities SORP 2019 (FRS 102}',
make judgments and aGGounting estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards have been followed, subject to
any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disdose wrth
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Charities Act 2011, Charities {Accounts
and Reports) Regulations 2008, and the provisions of the constitulion. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on behalf of the trustees by
Dr D P Lewis
Chair of Trustees
Date.. 9 December 2025
Page 3

BOURNEMOUTH SCHOOL FUND
Independent Examiner's Report to the Trustees of Bournemouth School
Fund
I report on the accounts of Bournemouth School Fund (the Chariiy) for the year ended 31 August
2025, which are set out on pages 5 10 11.
Responsibilities and Basis of Report
As the charity's trustees you are responsible for the preparation of the accounts in accordan
with the requirements of the Charities Act 2011 (Yhe Act'}.
I report in respect of my examination of the charity's accounts carried out under section 145 of
the Act and in carrying out my examination I have followed all the applicable Directions given by
the Charity Commission under sertion 145(5)(bl of the Act.
Independent Examiner's Statement
I have completed my examination. I confim that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect..
11 accounting records were not kept in respect of the charity as required by section 130 of
the Act,. or
21 the accounts do not accord with those records., or
3} the accounts do not comply with the applicable requirements Gon￿rnIng the form and
content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair view, which is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Esme Shakeshaft IFCCA)
Moore (South) LLP
Date
Chartered Atrxountants
33 The Clarendon Centre,
Dairy Meadow Lane,
Salisbury, Wiltshire, SP12TJ
Page 4

BOURNEMOUTH SCHOOL FUND
Statement of Financial Activities (including Income and Expenditure
Account) for the Year ended 31 August 2025
Restricted
Funds
2025
Unrestricted
Funds
2025
Total Funds
Total Funds
Notes
2025
2024
Income
Donations and Legacies
School Events and
Activities
Other Charitable Activities
Investments
Other Income
2,767
44,607
55,918
47,374
55,918
49,846
40
1,479
16
16
16
Total Income
2,767
100,546
103,313
51,390
Expenditure
Charilable Activities
Other Costs
1,483
64,529
1,937
66,012
1,937
62,349
1,781
Total Expenditure
Net Incomel(Expenditure}
1,284
34,080
35,364
(12,740)
Funds as at 1 September
2024
265
120,212
120,477
133,217
Funds as at 31 August
2025
1,549
154,292
155,841
120,477
There was no income or expenditure in either ofthe above years other than those shown in
the statement above. All income and expenditure derive from continuing activities.
The notes on pages 8 to 11 form an integral part of these financial statements.
Page 5

BOURNEMOUTH SCHOOL FUND
Statement of Financial Activities (including Income and Expenditure
Account) for the Year ended 31 August 2025
Comparative year information for the year ended 31 August 2024
Restricted
Funds
2024
Unrestricted
Funds
2024
Total Funds
Total Funds
Notes
2024
2023
Income
Donations and Legacies
School Events and
Activities
Other Charitable Activities
Investments
Other Income
50
49,796
40
49.846
40
56,174
434
1,479
16
1,479
16
1,295
19
23
Total Income
50
51,390
57,945
Expenditure
Charitable Activities
Other Costs
62.349
1,781
62,349
1,781
100,895
895
Total Expenditure
64,130
101790
Net
(Expenditur8}Ilncome
50
(12,790)
112,740)
(43,845)
Funds as at 1 September
2023
215
133,002
133,217
177,062
Funds as at 31 August
2024
265
120,212
120,477
133,217
Page 6

BOURNEMOUTH SCHOOL FUND
Balance Sheet as at 31 August 2025
Notes
2025
2024
Current Assets
Debtors and Prepayments
Cash at Bank and In Hand
17,275
187,613
18,658
157,577
204,888
176,235
Creditors: Amounts falling due
within one year
49,047
55,758
Net Current Assets
49,047
55,758
Represented by
Restricted funds
Unrestricted funds
1,549
154,292
265
120,212
Total Funds
155,841
120,477
Approved by the trustees and signed on their behalf by-
Dr D P Lewis
Chair of Trustees
Dale.. 9 December 2025
The notes on pages 8 to 11 form an integral part of these financial statements
Page 7

BOURNEMOUTH SCHOOL FUND
Notes to the Financial Statements for the Year Ended 31 August 2025
1. Statemont of Accounting Policies
A summary of the principal accounting policies adopted (which have been applied consistently,
except where noted>, judgements and key sources of estimation uncertainty. is set out below.
The charity is unincorporated and the address of the principle office is given on Page 1 of
these financial statements. The nature of the charity's operations and principle activities are
explained in the Trustees Report.
Basls of Preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordanGe wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS102), Charities SORP 2019 {FRS 102) issued in October 2019, and
the Charities AGI 2011.
Bournemouth School Fund meets the definition of a public benefit entity under FRS102.
The financial statements are prepared on a going concern basis under the historical cost
convention. The financial statements are prepared in sterling, which is the functional
currency of the charity, and are rounded to the nearest £1.
Going concern
The Trustees, have concluded that the charty has adequate resources to continue into the
foreseeable future. thus they continue to adopt the going concern basis of accounting in
preparing the financial statements.
Incom8
All incoming reSoUr￿S are included in the Statement of Financial Aclivities (SOFA) when the
charity in legally entitled to the income after any performance conditions have been met, the
amount can be measured reliably and it is probable that the income will be received.
Expenditure
Expenditure in respect of charitable activities is calculated to include all the expenses
incurred directly in providing school aclivities.
Expenditure in respect of other costs encompasses those expenses which are not directly
for the purposes of charitable activities.
Expenditure is recognised as soon as there is a legal or Gonstruclive obligation commttting
the charity to that expenditure, il is probable that settlement will be required and the amount
of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis.
Taxation
As a registered charity Bournemouth School Fund is exempt from taxation of income and
gains within schedule 3 ofthe Charities Act 2022 and paragraph 1 Schedule 6 ofthe
Finance Act 2010 to the extent that these are applied to its charitable objectives. No lax
harge has arisen in the year.
Page 8

BOURNEMOUTH SCHOOL FUND
Notes to the Financial Statements for the Year Ended 31 August 2025
Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which is was incurred.
Debtors
Debtors are recorded at the settlement amounts. Prepayments are valued as the amounts
prepaid at the balance sheet date.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments that are
readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Creditors
Creditors payable within one year are recorded at transaction price.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic
financial inslruments. Basic financial instruments are initially recognised at transaction value
and subsequently measured at their settlement value.
Fund accounting
Restricted funds are to be used for specific purposes as detemiined by the donors.
Expenditure which meets this Griteria is Gharged to the fund as incurred.
Unrestricted funds are availablé to use at the discretion of the Trustees in the furtherance of
the objectives of the Charity.
Judgements and key sources of estimation uncertainty
In the application of the charitable company's accounting policies, the Trustees are required
to make judgements, estimates and assumptions about the carrying amount of assets and
liabilities that are not readily apparent from other sources. The estimates and associated
assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
The Trustees believe there are no such significant items.
Page 9

BOURNEMOUTH SCHOOL FUND
Notes to the Financial Statements for the Year Ended 31 August 2025
2. Charitable Activitiès
Restricted
2025
Unrestricted
2025
Total
2025
Total
2024
School Events and Activities
Speech Day Costs
Sports Activities
Donations
Sixth Fomi Yearbook
Prefect Badges￿leS
55,786
3,787
660
4,296
55,786
3,787
660
5,779
20
4,293
678
55,879
1,479
1,483
1,483
62.349
3. Other Costs
2025
2024
Independent Examiner's Fees
Bank Charges
918
1,019
876
905
1,781
4. Debtors and Prepayments
2025
2024
Income Tax Recoverable
Prepayments
7,425
9,850
8,279
10.379
17,275
18.858
All debtors are due within one year
5. Creditors: Amounts falling due within one year
2025
2024
Trade Creditors
Accruals
Deferred Income
71
77
48,976
55,681
49,047
55,758
Deferred income as at 31 $1 August 2025 relates to the ski trip and music fund.
6. Trustses
None of the trustees received any remuneration or re-imbursement of expenses during the
year under review nor during the previous year.
Page 10

BOURNEMOUTH SCHOOL FUND
Notes to the Financial Statements for the Year Ended 31 August 2025
7. Restricted Funds
Balance at
1 September
2024
Balance at
31 August
2025
Income
Expenditure
Musical Instrument Purchase
PE Equipment Purchase
Legacy
265
235
1,530
1.002
500
47
1,002
(1,483)
Total restricted funds
265
2,767
1,483
1,549
Comparative information
Balan￿ at
1 September
2023
Balance at
31 August
2024
Income
Expenditure
Musical Instrument Purchase
215
50
265
Total restriGted funds
215
50
265
8. Analysis of net assets by funds
Unrestricted
Restricted
2025
Current assets
Creditors
203,340
149,047)
154,293
1,549
204,889
(49,047)
Total net assets
1,549
155,842
Comparative informalion
Unrestricted
Restricted
2024
Current assets
Credilors
175,970
(55,7581
120,212
265
176,235
(55,7581
120.477
Total net assets
265
9. Related Party Transactions
Donations of £2,589 were made to Boumemouth School during the year (2024.. £50,000).
Page11