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← The Poole Grammar School Trust Fund

2025-08-31-accounts

THE POOLE GRAMMAR SCHOOL TRUST FUND REGISTERED CHARITY NUMBER: 306310

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310)

ADMINISTRATIVE INFORMATION

Principal Address Poole Grammar School Gravel Hill Poole Dorset BH17 9JU

Independent Examiner Vicky Drayton Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 275

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

INDEX

Page

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 315’ AUGUST 2025

Trustees report

The Trustees present their report and accounts of the charity for the year ended 31° August 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Deed of Trust, the Charities Act 2011, the Statement of Recommended Practice: Accounting and Reporting by 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)-(Charities SORP(FRS102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Structure, Governance and Management

The Poole Grammar School Trust Fund is registered with the Charity Commissioners (Number 306310) and constituted by Deed of Trust.

The Charity is administered by a Management Committee, comprising as at 31** August 2025

K Etheridge Trustee Headteacher
N Williams Trustee Poole Old Grammarians Association
S Kelly Trustee Parents StaffAssociation
R Broad Trustee Parents Staff Association
H Harris Trustee Parents StaffAssociation
T Hall Trustee PooleOldGrammariansAssociation

The Charity has the following professional advisers:

Lloyds TSB Plc Bankers 153 Commercial Road Parkstone Poole Dorset BH14 OJJ

HSBC Plc Bankers 165-167 High Street Poole Dorset BH15 1AU

Preston Redman Solicitors

Hinton House Hinton Road Bournemouth BH1i 2EN

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

Redmayne Bentley

Stock Brokers

139 Commercial Road Poole Dorset BH14 JD

Vicky Drayton Moore (South) LLP

Independent Examiner

33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 27)

Management Committee

The Management Committee shall consist of the Headteacher (Chairman) with the addition of not more than eight persons of whom four shall be nominated by the Poole Old Grammarians’ Association and the remaining four shall be nominated by the Poole Grammar School Parents Staff Association.

Each member of the Management Committee shall hold office for such period as may be determined by the Association nominating such member.

Trustees

Any person shall be eligible as a Trustee but in appointing Trustees preference shall be given to members of either the Poole Old Grammarians’ Association or the Poole Grammar School Parents’ and Staff Association and to masters or former masters of Poole Grammar School.

Provided that no appointment or removal shall cause the number of trustees to exceed five or be less than two and (so far as practicable) there shall be equality in numbers between Trustees representing Poole Old Grammarians Association and the Poole Grammar School Parents Staff Association.

The general management and the control of the Charity for the purpose of carrying out the charitable educational trusts shall be vested in the Management Committee.

The trustees are given training if requested and attend relevant courses and seminars as appropriate to their role within the Charity.

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

Objectives and activities Its objects are:

“The promotion of Charitable Educational Trusts for the benefit of POOLE GRAMMAR SCHOOL in the County of Dorset”

Connected Organisations

As indicated above, the Trust provides funding and support to Poole Grammar School in the provision of educational facilities and activities.

Financial Review and Achievements

During the last year, the Trust has continued to provide some financial support to Poole Grammar and its pupils. Fundraising activities continued but were slightly down on the revenue generated in the previous year. This impacted on the funds that were generated £27,984 (2024: £31,087). There was a contribution made to the school magazine for the current year totalling £4,181 (2024: £3,150). There was an increase in expenditure at £29,445 (2024 £26,364.) This was predominantly purchases made by the PSA for the school including DT equipment; climbing wall equipment and training; PE equipment and various smaller items and also scholarship payments from two trusts.

The net movement together with loss on investments of £1,900 (2024: gain £8,757) was added to funds brought forward of £156,799 to end the year with funds carrying forward of £153,438.

The Trust has several funds within which it operates, and these are consolidated within the financial statements and are summarised in the consolidated accounts (see note 6). The activities of these various funds and sections of the Trust during the year are as follows.

Old Grammarians Fund — Old Boys who wish to make payment under the Gift Aid Scheme directly to the School Trust Fund.

Old Grammarians who give in this way are exempt from paying their subscription to the Old Grammarians Association.

These funds are primarily used to pay for the cost of the Schoo! Magazine.

Amenities Fund — Tax paying parents used to pay the School Subscription into this account under the Gift Aid Scheme so that tax could be recovered on those payments. This is now done straight to the school as the school is able to claim the Gift Aid direct from HMRC.

The Parent Staff Association — raise funds for the School and make donations to the School for equipment etc. as requested by the School.

Murray Peters Fund (gifts and legacy) — taking note of the wishes of the donors, the Trustees have kept this gift separate from the other funds of the Trust so that its income may be used specifically to support and encourage educational travel and/or adventurous physical activity which have a clear educational benefit.

Sidney Stickley Fund — (legacy) taking note of the wishes of[the][legato][ the][ Trustees][have][kept][ this][legacy][ separate] from the other funds of the Trust so that its income may be used specifically to support and encourage Oxbridge pupils.

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 31°" AUGUST 2025

The Capital Fund is used as a holding account for monies received prior to the Trustees resolving how these funds are to be dealt with so as to accord with the wishes of the donor so far as is possible within the terms of the Trust Deed.

Investment Policy

The Charity's investment policy is generally not to allow interest and dividends from investments to accumulate but to use them in fulfilling the Charity's objectives. Income is credited to the appropriate fund.

Reserves Policy and Going Concern

The Trust builds up reserves by an accumulation of operating surpluses and through judicious management of investments. This enables the Trust to pursue its charitable objectives. At the year end, there were sufficient surpluses to fund its foreseeable operational activities and commitments.

Principal Risks and Uncertainties

The principal risk of the Trust is the sustainability of donations and fundraising activities. The Trust keeps activities under review, maintaining an active programme of events to ensure that a realistic source of income can be generated. It also monitors risks associated with the Trust's activities and ensures procedures are in place to mitigate any loss of income and reputation to the Trust.

Public Benefit

The Trustees acknowledge the duty to have due regard to the Charity Commission’s published general and relevant sub-sector guidance on public benefit.

Plans for Future Periods

The Trustees will continue to work closely with Poole Grammar School and provide support as needed with the School's development plan and curriculum.

Key Management Remuneration Policy

The Trustees are regarded as the key management of the charity. They did not receive remuneration or benefits in kind.

Mrs KSp

Dated: 25 November 2025

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310) ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

Responsibilities of the Trustees

The Trustees are responsible for preparing the Trustees’ annual Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable laws and regulations.

The law applicable to Charities requires the Trustees to prepare accounts for each financial year which give a true and fair viewofthe state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing the accounts, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts 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 the trustees and signed on behalf of the trustees by

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.
Mrs K Etheridge - Trustee <s
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Dated25 November 2025

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THE POOLE GRAMMAR SCHOOL TRUST FUND ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE POOLE GRAMMAR SCHOOL TRUST FUND

| report to the trustees on my examination of the accounts of The Poole Grammar School Trust Fund (the Trust) for the year ended 31 August 2025, which are set out in pages 9 to 15.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| 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.

Vicky Drayton

Moore (South) LLP Chartered Accountants

33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 27)

Date: Diy hiafrozs

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||||||||| |---|---|---|---|---|---|---|---| |THE|POOLE|GRAMMAR|SCHOOL TRUST|FUND| |(REGISTEREDCHARITY|NUMBER|306310)| |CONSOLIDATED|FINANCIAL STATEMENT|OF|FINANCIAL|ACTIVITIES| |FOR THE|YEAR|ENDED|315" AUGUST|2025| |2025|2024| |£|£| |INCOME|Unrestricted|Unrestricted| |Donations|and|legacies| |Donations|-|-| |Gift|Aid|Donations|3,125|3,040| |Tax|refunds|-|-| |3,125|3,040| |Charitable|Activities|-Fund|Raising|Activities|17,654|23,999| |Investment|Income| |Dividends|Received|(Net)|6,630|3,528| |Bank|Interest|576|520| |7,206|4,048| |Other|-|-| |TOTAL|INCOME|27,984|31,087| |EXPENDITURE| |Charitable|Activities| |Direct|Activity| |Equipment/Resources|20,014|19,077| |School|Magazine|4,181|3,150| |Leavers|&|Other|Functions|-|-| |Scholarships|675|692| |Subscriptions|&|Licences|-|20| |24,870|22,939| |Support|costs| |Other|Miscellaneous|Expenditure|1,671|168| |Sundry|Administration|2,905|3,256| |Governance|costs-|Independent|examiner's|Fees|-|-| |4,575|3,425| |Total|Charitable|Activities|29,445|26,364| |NET INCOME/(EXPENDITURE)|FOR THE YEAR BEFORE|(1,461)|4.723| |INVESTMENT GAINS AND|LOSSES|’|’| |Net|gains/(losses)|on|investments|(1,900)|8,757| |NET INCOME/(EXPENDITURE)|AND|NET MOVEMENT|(3,361)|13,480| |RECONCILIATION|OF|FUNDS| |Fund|balance|as|at|15* September|2024|156,799|143,319| |FUND|BALANCE AS AT 315 AUGUST 2025|153,438|156,799|

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THE POOLE GRAMMAR SCHOOL TRUST FUND REGISTERED CHARITY NUMBER 306310

CONSOLIDATED STATEMENT OF FINANCIAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 315! AUGUST 2025

Comparative year information for the year ended 31 August 2024

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|||||||||| |---|---|---|---|---|---|---|---|---| |2024|2023| |£|£| |INCOME|Unrestricted|Unrestricted| |Donations|and|legacies| |Donations|-|-| |Gift Aid|Donations|3,040|3,888| |Tax|refunds|-|-| |3,040|3,888| |Charitable|Activities|-Fund|Raising|Activities|23,999|14,317| |Investment|Income| |Dividends|Received|(Net)|3,528|6,225| |Bank|Interest|520|72| |4,048|6,297| |Other|-|32| |TOTAL|INCOME|31,087|24,534| |EXPENDITURE| |Charitable|Activities| |Direct|Activity| |To|Poole|Grammar|School:|Amenities/Old|Grammarians|Fund|-|-| |Equipment/Resources|19,077|3,249| |School|Magazine|3,150|3,498| |Leavers|&|Other|Functions|-|-| |Scholarships|692|650| |Subscriptions|&|Licences|20|20| |22,939|7,417| |Support|costs| |Other|Miscellaneous|Expenditure|168|1,754| |Sundry|Administration|3,256|2,768| |Governance|costs-|Independent|examiner's|Fees|-|-| |3,425|4,522| |Total|Charitable|Activities|26,364|11,940| |NET|INCOME/(EXPENDITURE)|FOR THE YEAR|BEFORE|INVESTMENT|4,723|12,595| |GAINS AND|LOSSES| |Net|gains/(losses)|on|investments|8,757|(12,773)| |NET INCOME/(EXPENDITURE)|AND|NET MOVEMENT|13,480|(179)| |RECONCILIATION|OF|FUNDS| |Fund|balance|as|at|1°t|September|2023|143,319|143,497| |FUND|BALANCE AS AT|315" AUGUST|2024|156,799|143,319|

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310)

CONSOLIDATED BALANCE SHEET FOR THE YEAR ENDED 315’ AUGUST 2025

2025 2024
£ £
FIXEDASSETS
Investments 120,885 115,415
CURRENTASSETS
Debtors and Prepayments
Bank and Stock BrokerAccounts 32,553 41,384
32,553 41,384
Creditors:amounts fallingdue within one year - -
NetCurrent Assets 32,553 41,384
Total assets less current liabilities 153,438 156,799
FUNDS
Capital - -
Old Grammarians 14,493 17,523
Amenities 30 30
Parents Staff Association 22,383 24,721
Murray - Peters Scholarship 46,302 46,409
Sidney Stickley Scholarship 70,230 68,115
TotalFunds 153,438 156,799

The Accounts set out on pages 9 — 15 and the Annual Report were approved by the Poole Grammar School Trust Fund Management Committee on 25 November 2025 and are signed on their behalf by:

Mrs K on

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THE POOLE GRAMMAR SCHOOL TRUST FUND

(REGISTERED CHARITY NUMBER 306310)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315? AUGUST 2025

1. 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.

1.1 Basis of preparation

The accounts (financial statements) have been prepared on a receipts and payments basis, in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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)-(Charities SORP(FRS102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Trust has several funds within which it operates and these are consolidated within the financial statements (see note 6).

The trust constitutes a public benefit entity as defined by FRS 102.

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.

1.2 Going Concern The Trustees’ assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees’ make this assessment in respect of period of one year from the date of approval of the financial statements. The Trustees’ conclude that there are no material uncertainties about the charity's ability to continue and accordingly the financial statements are prepared on a going concern basis.

1.3 Income

All incoming resources are included in the Statement of Financial Activities (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.

1.4 Expenditure Expenditure in respect of charitable activities is calculated to include all the expenses incurred directly in providing school activities.

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 constructive obligation committing the charity to that expenditure, it 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.

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THE POOLE GRAMMAR SCHOOL TRUST FUND

(REGISTERED CHARITY NUMBER 306310)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

1.5 Taxation

As a registered charity The Poole Grammar School Trust Fund is exempt from taxation of income and gains within section 505 of the Taxes Act 1988 or section 256 of the Charities Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charge has arisen in the year.

1.6 Fund Accounting The nature and purpose of each fund is explained in note 6. Unrestricted funds are available to use at the discretion of the Trustees in the furtherance of the objectives of the Charity.

1.7 Investments

Investments are measured at fair value through profit or loss.

1.8 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.

2. Trustees

As highlighted in the Trustees' Report the Trustees are key management. None of the Trustees (or any person connected with them) received any remuneration or expenses during the year.

  1. Independent Examiner's Fees

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Cost|of independent|examination|-|-| |Investments| |majority|of the the|funds|were|invested|as|follows:| |2025| |£| |Valuation|at|1|September|2024|115,415| |Additions|at|cost|20,584| |Disposals|(13,214)| |Gain/(loss)|in|the|year|(1,900)| |Valuation|at|31|August|2025|120,885|

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4. Investments

The majority of the the funds were invested as follows:

All the above investments are listed. The cost of the investments at the year-end was £129,505 (2024: £123,623).

Dividends from listed investments total £6,630 (2024: £3,528)

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THE POOLE GRAMMAR SCHOOL TRUST FUND

(REGISTERED CHARITY NUMBER 306310)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315" AUGUST 2025

  1. Bank and Stock Broker Accounts

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2025 2024
£ £
, £32,553 £41,384
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Bank interest of £427 (2024: £520) was received from the bank accounts.

6. Funds

The individual categories of fund are not formally designated but will, so far as is possible, take into account the donors’ wishes for the distribution of both capital and income.

The Following movements took place during the year:

Balanceoe1
e024 er		 Incoming
Resources		 Resources
Expended		 Gains/(L
)
ains/(Losses		 Balanceasat31
August2025
Old Grammarians Fund 17,523 3,604 (6,707) 72 14,493
Amenities Fund 30 - - - 30
Parents StaffAssociation 24,721 18,080 (20,418) - 22,383
Murray-Peters Scholarship 46,409 2,217 (688) (1,637) 46,302
Sidney Stickley Scholarship 68,115 4,083 (1,632) (335) 70,230
156,799 27,984 (29,445) (1,900) 153,438

Comparative information:

Paneeoer1
e023 er		 Incoming
Resources		 Resources
Expended		 Gains/(L
)
ains/\1osses		 Balanceasat31
August2024
Old Grammarians Fund 17,127 3,503 (3,645) 538 17,523
Amenities Fund 30 - - - 30
Parents StaffAssociation 22,186 24,393 (21,859) - 24,721
Murray-Peters Scholarship 42,109 2,038 (360) 2,622 46,409
SidneyStickleyScholarship 62,538 1,152 (501) 4,925 68,115
143,991 31,087 (26,364) 8,085 SG,799

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THE POOLE GRAMMAR SCHOOL TRUST FUND (REGISTERED CHARITY NUMBER 306310)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31°" AUGUST 2025

As explained in the Trustees report, The Trust has several funds within which it operates and the activities of these various funds during the year were as follows.

Old Grammarians Fund — Old Boys who wish to make payment under the Gift Aid Scheme directly to the School Trust Fund. Old Grammarians who give in this way are exempt from paying their subscription to the Old Grammarians Association. .

These funds are primarily used to pay for the cost of the School Magazine.

Amenities Fund — Tax paying parents are asked to pay the School Subscription into this account under the Gift Aid Scheme so that tax can be recovered on those payments. These funds are given to the school for the cost of extra-curricular activities etc.

The Parent Staff Association — raise funds for the School and make donations to the School for equipment etc. as requested by the School.

Murray Peters Fund (gifts and legacy) — taking note of the wishes of the donors, the Trustees have kept this gift separate from the other funds of the Trust so that its income may be used specifically to support and encourage educational travel and/or adventurous physical activity which have a clear educational benefit.

Sidney Stickley Fund — (legacy) taking note of the wishes of the legato the Trustees have kept this legacy separate from the other funds of the Trust so that its income may be used specifically to support and encourage Oxbridge pupils.

The Capital Fund is used as a holding account for monies received prior to the Trustees resolving how these funds are to be dealt with so as to accord with the wishes of the donor so far as is possible within the terms of the Trust Deed.

7. Transactions with Related Parties

There are no such transactions other than the general contributions that are made to Poole Grammar School to support facilities and education spend. These are detailed in the Statement of Financial Activities and the payments to Poole Grammar School.

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