Charity number: 296155
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 17 |
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025
| Trustees | T Hartley, Chair |
|---|---|
| P Phippen | |
| N Hathaway | |
| J Godfrey (appointed 1 October 2024) | |
| Charity registered number 296155 Principal office John Hampden Grammar School Marlow Hill High Wycombe HP11 1SZ Independent Examiner Edward Passmore BKL Audit LLP 35 Ballards Lane London N3 1XW Bankers Lloyds Bank PLC 27-31 White Hart Street High Wycombe HP11 2HL |
Page 1
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their annual report together with the financial statements of the Charity for the year 1 September 2024 to 31 August 2025.
Objectives and activities
a. Policies and objectives
The objectives of the Charity are to advance the education of the pupils of John Hampden Grammar School (JHGS) by raising money from parents, guardians and former pupils, and providing or assisting in the provision of educational and related facilities, in augmentation of such facilities financed by annual government funding.
The charity undertakes various fundraising activities within the school community and all activities are planned in conjunction with the management of the school as a whole.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Activities undertaken to achieve objectives
The Charity engages in fundraising and uses the monies raised to provide grants to John Hampden Grammar School.
c. Main activities undertaken to further the Charity's purposes for the public benefit
The Charity undertakes to give grants to John Hampden Grammar School, which is a state school for young people aged 11-18. The facilities of the school which the Charity supports are used for the education of the young people and are also available for use at specific times for the local community. These activities further the Charity's purposes for the public benefit.
Achievements and performance
a. Main achievements of the Charity
Donations from parents to the general fund totalled almost £38,000.
The Fund has continued to support the school by donating £18,000 to support the counselling service, but other funds are being kept in order to support the school with future upgrades to the dining facilities.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
b. Reserves policy
The reserves policy has been determined in accordance with the perceived future needs of the school to help balance annual variations in Government revenue funding that arise from fluctuations in pupil numbers, and to enhance the funding of capital projects.
At 31 August 2025, reserves were £167,001 (2024: £138,901), comprising general funds of £161,566 (2024: £133,466) and restricted funds of £5,435 (2024: £5,435).
c. Review of the Year
Income includes donations from parents which together with Gift Aid totalled £46,902, all of which is unrestricted. Bank interest of £1,458 was also received in the year.
Direct Charitable Expenditure of £20,260 includes the donation to JHGS of £18,000 as noted above and external professional and administrative fees of £2,260.
Structure, governance and management
a. Constitution
The Charity was constituted by a Declaration of Trust on 20 May 1986 and was registered as a charity under number 296155 on 24 February 1987. The Constitution was revised and was adopted by the Trustees on 4 March 2016.
b. Methods of appointment or election of Trustees
Under the constitution, the Trustees are the Headteacher of John Hampden Grammar School, the Chair of the Governing Body, a Parent Governor, and a Staff representative from the School. The Chair of the Board of Trustees is the Headteacher.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that year. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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 order of the members of the board of Trustees and signed on their behalf by:
................................................ T Hartley (Chair of Trustees)
Date: 23/02/2026
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Independent Examiner's Report to the Trustees of The John Hampden Grammar School Fund ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of 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 be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Edward Passmore Dated: 25/02/2026
Edward Passmore
FCA
BKL Audit LLP 35 Ballards Lane London N3 1XW
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Note Income from: Donations and legacies 3 Investments 4 Total income Expenditure on: Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ - - - - - - 5,435 - 5,435 |
Unrestricted funds 2025 £ 46,902 1,458 48,360 20,260 20,260 28,100 133,466 28,100 161,566 |
Total funds 2025 £ 46,902 1,458 48,360 20,260 20,260 28,100 138,901 28,100 167,001 |
Total funds 2024 £ 44,986 1,603 |
|---|---|---|---|---|
| 46,589 | ||||
| 19,400 | ||||
| 19,400 | ||||
| 27,189 | ||||
| 111,712 27,189 |
||||
| 138,901 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 to 17 form part of these financial statements.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
BALANCE SHEET AS AT 31 AUGUST 2025
| Note Current assets Debtors 9 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Net assets Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
9,082 160,079 169,161 (2,160) |
2025 £ 167,001 167,001 167,001 167,001 5,435 161,566 167,001 |
6,640 133,661 140,301 (1,400) |
2024 £ 138,901 |
|---|---|---|---|---|
| 138,901 | ||||
| 138,901 | ||||
| 138,901 | ||||
| 5,435 133,466 |
||||
| 138,901 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................
T Hartley
(Chair of Trustees)
Date: 23/02/2026
The notes on pages 8 to 17 form part of these financial statements.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. General information
The John Hampden Grammar School Fund is an unincorporated charity established by consitution on 20th May 1986.
This was registered on the charity comission on 14th February 1987.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The John Hampden Grammar School Fund meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. There are no staffing costs because administration of the Charity is undertaken by staff employed by John Hampden Grammar School. The Charity has no fixed assets and therefore no depreciation charge.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.3 Expenditure (continued)
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from donations and legacies
| Donations Gift Aid Donations Gift Aid Investment income Bank Interest |
Unrestricted funds 2025 £ 37,785 9,117 46,902 Unrestricted funds 2024 £ 38,287 6,699 44,986 Unrestricted funds 2025 £ 1,458 |
Total funds 2025 £ 37,785 9,117 |
|---|---|---|
| 46,902 | ||
| Total funds 2024 £ 38,287 6,699 |
||
| 44,986 | ||
| Total funds 2025 £ 1,458 |
4. Investment income
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. Investment income (continued)
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2024 | 2024 | |
| £ | £ | |
| Bank Interest | 1,603 | 1,603 |
5. Analysis of grants
| Grants to Institutions 2025 £ Grants, Supporting the school 18,000 Grants to Institutions 2024 £ Grants, Supporting the school 18,000 The Charity has made the following material grants to institutions during the year: |
Total funds 2025 £ 18,000 |
|---|---|
| Total funds 2024 £ 18,000 |
|
| Name of institution John Hampden Grammar School |
2025 £ 18,000 18,000 |
2024 £ 18,000 |
|---|---|---|
| 18,000 |
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. Analysis of expenditure on charitable activities
Summary by fund type
| Supporting the school Supporting the school |
Unrestricted funds 2025 £ 20,260 Unrestricted funds 2024 £ 19,400 |
Total 2025 £ 20,260 |
|---|---|---|
| Total 2024 £ 19,400 |
7. Analysis of expenditure by activities
| Supporting the school Supporting the school |
Grant funding of activities 2025 £ 18,000 Grant funding of activities 2024 £ 18,000 |
Support costs 2025 £ 2,260 Support costs 2024 £ 1,400 |
Total funds 2025 £ 20,260 |
|---|---|---|---|
| Total funds 2024 £ 19,400 |
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. Analysis of expenditure by activities (continued)
Analysis of support costs
| Independent examiner's fees Independent examiner's fees |
Supporting the school 2025 £ 2,260 Supporting the school 2024 £ 1,400 |
Total funds 2025 £ 2,260 |
|---|---|---|
| Total funds 2024 £ 1,400 |
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - £NIL) .
9. Debtors
| Due within one year Gift Aid debtor |
2025 £ 9,082 9,082 |
2024 £ 6,640 |
|---|---|---|
| 6,640 |
10. Creditors: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 2,160 | 1,400 |
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. Statement of funds
| Statement of funds - current year Unrestricted funds General Funds - all funds Restricted funds Restricted Funds - all funds Total of funds |
Balance at 1 September 2024 £ 133,466 5,435 138,901 |
Income £ 48,360 - 48,360 |
Expenditure £ (20,260) - (20,260) |
Balance at 31 August 2025 £ 161,566 |
|---|---|---|---|---|
| 5,435 | ||||
| 167,001 |
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. Statement of funds (continued) Statement of funds - prior year
| Balance at 1 September 2023 £ Unrestricted funds General Funds - all funds 106,277 Restricted funds Restricted Funds - all funds 5,435 Total of funds 111,712 12. Analysis of net assets between funds Analysis of net assets between funds - current year Current assets Creditors due within one year Total Analysis of net assets between funds - prior year Current assets Creditors due within one year Total |
Income £ 46,589 - 46,589 Restricted funds 2025 £ 5,435 - 5,435 Restricted funds 2024 £ 5,435 - 5,435 |
Expenditure £ (19,400) - (19,400) Unrestricted funds 2025 £ 163,726 (2,160) 161,566 Unrestricted funds 2024 £ 134,866 (1,400) 133,466 |
Balance at 31 August 2024 £ 133,466 5,435 138,901 Total funds 2025 £ 169,161 (2,160) 167,001 Total funds 2024 £ 140,301 (1,400) 138,901 |
||
|---|---|---|---|---|---|
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. Related party transactions
During the year, the John Hampden Grammar School Fund made a grant of £18,000 (2023: 18,000) to John Hampden Grammar School to support their counselling service.
Page 17