Charity Registration No. 307066
Company Registration No. 005442541En8land and Wales)
HAMILTON LODGE (BRIGHTON)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
BUSINESS
ADVISORS
&A¢¢OUNTANYS
One Bell Lane
Lewes
East Sussex
BN7 IJU

HAMILTON LODGE IBRIGHTONI
CONTENrs
Page
Company information
Trustees, report
Statement of Trustees, responsibilities
Independent auditor's report
9-11
Statement of financial act7vities
12-13
Balance sheet
14
Statement of cash flows
15
Notes to the financial statements
16-31

HAMILTON LODGE (BRIGHTON
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms K Rowley
MrP Newbury
Ms G Pilling - Chair
Mrm Abbott
Mrm Brunet
Mr M Redshaw
(Appointed 7 January 20251
(Appointed 6 November 20241
Principal
Ms L Slee
Company Secretary and Business Manager
Mr T Taylor
Charity number
307066
Company number
00544254
Registered office
9 Walpole Road
Brighton
East Sussex
BN2 OL5
Auditor
TCGroup
One Bell Lane
Lewes
East Sussex
BN7 IJU
Bankers
HSBC Bank PIC
153 North Street
Brighton
East Sussex
BNI ISW
Barclays Bank PIC
North Street
Brighton
East Sussex
BNI ISF
National Westminster Bank PLC
8-11 Pavillion Buildings
Castle Square
Brighton
East Sussex
BNI IDP

HAMILTON LODGE IBRIGHTON)
LEGAL AND ADMINISTRATIVE INFORMATION
Solicitors
Griffi'th Smith LLP
47 Old Steine
Brighton
East Sussex
BNI INW

HAMILTON LODGE {BRIGHTON)
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT AND STRATEGIC REPORTI
FOR THE YEAR ENDED 31 JULY 2024
The Trustees present their annual report and financial statements for the year ended 31 July 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charitable company's Memorandum and Articles of Association, the
Companies Act 2006 and 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 1021" {effective l January 2019).
Objectives and actlvltles
The objects of the Charity are to advance the education and development of deaf children and young people.
to support their integration into the community and to assist them in growing to full maturity as individuals and
members of society. The objects of the Charity are carried out through the activities of Hamilton LcKlge School
and College IHLSCI.
All the Trustees of Hamilton Lodge (Brightonl are Governors of Harnilton Lodge School and College. The
Governing Body is also made up of members of the Leadership Team, staff, parents, ex-learners representative's
and others as decided by the Governors.
HLSC aims for every child and young person coming to Hamilton Lodge are to:
Develop a full language to support memory & learning
Achieve their academic and vocational potential
Be safe and confident in the modern world
Have happy memories of their childhood and lasting friendships
Be healthy and resilient both physically and emotionally
Our charity has 5UPPOrted Deaf children through the school for over 70 years. In recent years the profile of the
child placed with us has changed considerably. All children placed with us now have needs additional to their
Deafness that need to be addressed.
We also support parents of Deaf children to learn British Sign Language in order to have more Options in
communicating with their child and to enable their child to access Deaf peer groups and friendships. This is
done both online and in person.
We work collaboratively with Local Authorities and families to ensure we can meet the full range of needs as
highlighted in each child's Education Hea5th and Care plan.
Our class sizes are small, and we teach using a range of communication methods from English to British Sign
Language depending on the expressive and receptive communication preferences of each individual child.
Learners are supported to learn both English and British Sign Language. We have a team of specialists to
support each child, including children with addiknonal special educational needs.
There is a Speech and Language Therapist, Audiologist, Occupational Therapist, Physiotherapist and Health Care
Practitioner within the staff team to ensure that each child has structured support designed to keep them
healthy and able to access their education and their friendships.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.
The school profi'le sets out how well the School is doing, how its performance compares locally and nationallv
and its strengths and plans for improvement.

HAMILTON LODGE (BRIGHTON)
TRUSTEES, REPORT (INCWDING DIREcfoRS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Strategic report
The description under the headings "Achievements and performance" and 'Financial review" meet the
company law requirements for the Trustees to present a strategic report.
Achievements and performance
Education Ofsted report in July 2019 which judged HLSC to be 'Good'.
Ofsted Care Standards report in November 2023 which judged our provision to be 'Good'
Our Further Education {FEI Department had a very successful year with learners successfully completing their
courses at Brighton MET & Plumpton Agricultural College.
Work Experience placements, curtailed during Covid, were recommenced successfully.
Our Independent Careers Advisor works with our learners on a weekly basis and her weekly input has provided
a consistent pathway for advice.
What are we trying to improve?
We continue to focus our academic improvement planning on five areas
l. Strengthening further our safeguarding culture
2. Outcomes for learners
3. Teaching. Learning Assessment & progress of learners
4. Leadership and Management
5. Improving the estate
Learners Accreditations and Achievements
Learner's work towards a wide range of Entry Levels, Functional Skills, Unit Award courses, Award Scheme
Development and Accreditation Network, Arts Award and BSL Signature's Levels 1-3 qualifications.
Learners are expected to achieve appropriate accreditations across all areas of the curriculum commensurate
with their abilities.

HAMILTON LODGE (BRIGHTON)
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT AND STRATEGIC REPORT) (CONTINUEDI
FOR THE YEAR ENDED 31 JULY2024
Ensuring individual needs are met.
Curriculum development has particularly focused on accreditations which can specifically match the needs of
individual learners.
We continue to offer our learners a limited range of GCSES and a wider range of Functional Skills, Entry Level
and Unit Award courses.
We have an established work experience programme which particularly focuses on individual learners having
opportunities to build on their independence skills, confidence, and self-esteem. We have also introduced a
before and after questionnaire to allow learners to see improvements in confidence and communication whilst
on placements.
Our learner support team ensures that learners have focussed support including careful deployment of
teaching assistants both to individual learners and to particular teaching groups.
Teachers are able to access in-service training IINSETI to help them to further develop their teaching skills.
Learners have direct access to their individual targets so that they can monitor their progress tlrough
discussions with their class tutor.
How are we working with parents/carers and the community.
Our website and social media platForms are updated regularly with contributions from learners, staff & parents/
carers keeps parents/carers informed of activities within HLSC and individual and group achievements.
Parents/carers are able to email or phone into HLSC directly and receive a response the same day.
Many parentslcarers have an ongoing dialogue with tutors and keyworkef5 to ensure that we are wothing
together to promote individual learner's acadernic and sociallemotional development. This is done through
weekly phone calls, emails, video calls and weekly contact.
Parents/carers were sent a summary of the topics that learners would be studying within each curriculum area.
Annual reviews are held at the school and there are two parent/carer consultation meetings held during the
year and additionally there is an annual review meeting for each learner to ensure that we are meeting their
needs as specified in their individual education plan.
Learners Voice?
All learners have the opportunity to be school & college council representatives which meets Week￿ and is also
attended by the Head of School & College, Business Manager and Head of Care. Every week HLSC takes xtion
to address issues raised at the school councll.
Residential learners are consulted on their environment as part of our ongoing redecoration programme.

HAMILTON LODGE {BRIGHTONI
TRusfEES' REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
How do we make sure our learners are healthy, safe, and well-supported?
Our Care Standards report5 of November 2023 found the provision to be 'Good' across all areas
and stated that safeguarding is good.
Risk Assessments are carried out prior to any activity that poses a potential risk to health & safety.
This applies especially to off site visits.
There is always a good exchange of information between parents/carers, tutors, and key workers
to ensure that learners are well supported and that we are meeting their social and emotional
needs.
We have a formally established link with NDCAMHS services providing consukative support for
staff, parents/carers, and individual counselling for learners around issues related to social,
emotional development and mental health issues.
We access a range of services such as Physiotherapy & Occupational Therapy to meet individual
needs.
We work closely with the school caterers to ensure that healthy food options are available.
All learners take part in an active sports programme.
Assemblies are also held which address online safety, safeguarding, mental health awareness and
the healthy eating and the Food Studies curriculum supports learners to learn how to cook and
make healthy food choices.
Learner5 take part in a variety of sports activities in the community including competitions and
Workshops.
Learners are encouraged to develop life skills via an individualised independence program which
consists of a series of bespoke targets tailored to ensure learners can achieve to best of their
ability. As a whole this program provides learners with a robust measurable document evidencing
their progress which they can share with prospective employers.
The Secondary Department offer a range of activities to suit individual interests including childcare
and work experience,
Residential learners can access a range of activities including sports, drama, training courses,
cookery, shopping, theatre & cinema including specially signed or subtitled performances.
The majority of the secondary phase learner5 Stay on within our FE Department.
The majority of learners who left the school in July 2024 progressed to appropriate destinations.
Desttlldtim Data.
2U&l- IS.
2a5. LS.
LS-A".
2017- L&
2a19- 2?.
IJL-22
io
Earf:'i L44¥1•r.
' LN,:.r
ii
12
13
li
12
12

HAMILTON LODGE (BRIGHTON)
TRUSTEES, REPORT (INCWDING DIREcfoRS' REPORT AND STRATEGIC REPORll ICONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Financial revlew
The main bulk of the Charity's income and expenditure arises from the provision of educational services for
Hamilton Lodge School and College. The principal funding sources are fee income from Local Authorities, The
Education and Skills Funding Agency plus grants from the Department for Education.
We set the 2023-24 budget with a £{386,3561 deficit. This reflected a continuing decline in placements from
local authorities. There were adequate reserves to cover this and during the year the Trust underto)k a review
of operations to consider how to ensure that the objects of the company can be achieved in a fÉnancelly
sustainable way in future years.
By year end accounts showed a deficit of £1253,427).
The Principal. who had been leading the work on strateEiC long-term ￿vIeW, resigned in June 2024 to pursue a
career elsewhere.
Events after the end of the year.
Trustees appointed an interirn Principal and undertook a wide consultation with stakeholders considering
whether to adopt an alternative strategy for delivering the objectives of the charitable company.
It became clear that the work of the school was highly appreciated by all stakeholders. Trustees considered
options for the future of the school and concluded in January 2025 that a school with a structure designed for a
smaller number of students than hitherto could be made to be financially sustainable. Work has been
undertaken since then to achieve that restructure and confirmed placements for september 2025 indicae that
this strategy will be successful.
Definition of Reserves
The Trustee5 endorse the Charity Commission's definition:
'Reserves" are the resources the charity has or can make available to spend, for any or all of t1￿ charity's
purposes once it has met its commitments and covered its planned expenditure., And more specifically'income
which becomes available to the charity and is to be spent at the trustees, discretion in furtherance of any of the
charity's objects (sometimes referred to as "general purpose" income); but which is not yet spent, ff)mmitted,
or designated (i.e., is "free").,
Stated Reserves Policy and Review
The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by Charity
Commission and have set aside income to develop the reserves of the Charity. The reserves will be used to:
a. Safeguard the Charity's service commitment in the event of delays in receipt of fee income or hIg￿r
than expetted running costs.
b. Build funds ft)r future development projects.
c. Fund short term budget defi'cits while any required restructure is undertaken.
d. To fund any restructure required.
Support the long-term sustainability of the charity.
The Trustees will review the level of reserves on an annual basis and decide the amount of retained income for
the forthcoming financial year. They will ensure that reserve levels remain realistic to the requiranents of (a)
(bl Icl and Idl.
The Trustees feel that there are adequate free reserves to fund the above eventualities.

HAMILTON LODGE IBRIGHTON)
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT AND sfRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Investment of reserves Policy
During the year the Charity has continued with the policy of investing in cash deposits and cash investments, to
meet the requirements of the resenies policy. This policy requires that such investments can be made available
at short notice if required.
Investments are held to obtain the best financial return for the charity, given the above constrants. The returns
achieved during the year are in line with this low-risk policy.
Risk Management
The Board of Trustees has assessed the major risks facing the Charity and considers that there are sufficient
control measures in place to mitigate exposure. The Trustees have produced a Charity Risk Assessment
document which contains details of these risks and the control measu￿5 in place. Contained within each risk
area is an analysis of the likelihood and severity of the event happening. There is an overall assessment of
whether the risk is low, medium, or high to the Charity. From this assessment the Trustees plan whatattion to
take.
The Board of Trustees considers this an ongoing process, and they review this document on an annual basis or
when any factor changes significantly. Any new risks that are highlighted during the year are built into the
review process and document. The Trustees work with the Principal and Business Manager to produce tkE risk
assessment document.
Strurturep governance and management
The Charity's governing documents are its Memorandum and Articles of Association.
The Trustees, who are also the directors for the purpose of company law, and who served during theyear and
up to the date of signature of the financial statements were=
Ms K Rowley
MrP Newbury
Ms G Pilling - Chair
Mrm Abbott
Ms K Love
Mr M Brunet
Mr M Redshaw
(Resigned 9 May 2024)
(Appointed 7 January 2025)
(Appointed 6 November 2024)
Trustees retire and a￿ eligible for re-election by rotation after three years. The election and rotation of
Trustees takes place in the Autumn Trustees, meeting. Trustees are recruited to fill any vacancy as it arises in
accordance with the requirements of the Articles of Association of the Charity. This is either by a(kertising and
search or by individual selection where there is a need for a Trustee with a particular area of expertise.
The Chair, Principal and Business Manager a51 contribute to the induction of new Trustees. Potential Trustees
are invited as obseNers to Trustees meetings. They are required to spend time with the Principal Business
Manager to ascertain the nature of the Charity and the responsibilities of a Trustee. Regular trainwig events are
held to update Trustees on relevant company and charity developments.

HAMILTON LOI)GE IBRIGHTONI
TRUSTEE5' REPORT (INCLUDING DIREcfoRS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR niE YEAR ENDED 31 JULY2024
The Charity ts organised through a Board of Trustees. The Trustees meet as a Board at least three tlmes a year
to determine the general policy of the Charity and review its overall managernent and control, for which they
are legally re5pon5ible.
The Tnjstees ha￿ overall responsibility for the management and financial control of the Charity and Companv
which owns the sthool and college. The Board will make deci5i0ns over finance, premise5, Staffing and the
strategic aims of the Charity. DaY.t￿daY managernent of the school and ccsllege is delegated to the Leadership
Team ILTI, Principal, Business Manager, Head of School & College, and Head of Care. The Board of Trustees have
delegated responsibility for the delivery of education and care within the school to the Board of Governors. The
Board of Governors is made up of all members of the Board of Trustees, members of the Leadership Team and
representatives from parent5/carers, ex-leamers. staff. and others as decided by the Governors, Trustees and
Governors are linked to different are35 of the school and college to provide greater oversight.
Funds held as curtodran trustee
There are no arrangements where the Charity or the Trustees are acting as Custodians.
Audttor
In accordan￿ with the Company's artscles, a resolution proposlng that TC Group be reappolnted as auditor of
the company will be put at a General Meeting.
Dixlosure of Infom)ation to auditor
Each of the Trustees has confimied that there is no information of which they are aware whith is ￿levartt to
the atsdit. but of whieh the auditor is unaware. They have further conftrmed that they have taken apyopriate
steps to identify such relevant informarion and to establish that the auditor is aware of such infomiaiion.
The Trustees. report. including the strategic report, was approved by the Board of Trustees.
G Pillin8- Ch#lr
Dated.l.i.l.*..L2.5....

HAMILTON LODGE IBRIGHTON)
STATEMENT OF TRusfEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY2024
The Trustees, who are also the directors of Hamitton Lodge (Brightonl for the purpose of company law, are
responsible for preparing the Trustees, Report, including the Strategic report, and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted
Accounting Practice},
Company Law requires the Trustees to prepare financial statements for each financial year which g￿e a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the incorne and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
obsenie the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departure5
disclosed and explained in the financial statement5; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charttable company and enable them to ensure that the financrdl statements
comply with the Companies Art 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other ir￿gUIarltie5.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included
on the charitable company's website. Legislation in the United Kingdom governing the preparation and
dissemination of fi'nancial statements may differ from legislation in otherjurisdictions.

HAMILTON LODGE (BRIGHTON)
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF HAMILTON LODGE (BRIGHTON)
Oplnlon
We have audited the financial statements of Hamilton Lodge (Brlghtonl {the 'charitable companl) for the year
ended 31 July 2024 which comprise the statement of financial activities, the balance sheet. the statement of cash
flows and the notes to the financial statements, including a summary of significant accounting polioes. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in
the UK ond Republic of Ireland (United Kingdom Generdlly Accepted Accounting Practice).
In our opinion. the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 July 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pract[￿.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUKI) and applicable
law. Our ￿SponsIbl11ties under those standards are further described in the Auditor's responsibilities for the audit
of the financial statements section of our report. We are independent of the charstable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) rquire us to
report to you where:
the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is
not appropriate; or
the Trustees has not disclosed in the financial statements any identified material uncertaintie5 that may cast
significant doubt about the charitable compan(s ability to continue to adopt the going concern ba56 of
accounting for a period of at least twelve months from the date when the financial statements are
authorised for issue.
Other infomiation
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The Trustees are responsible for the other information contained
within the annual report. Our opinion on the financial statements does not cover the other informatDn and,
except to the extent otherwise explicitly stated in our report, we do not expre55 any form of assurance conclusion
thereon. Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in course of
the audit, or otherwise appears to be materially rnisstated. If we identify such material inconsisteFKies or
apparent material misstatements, we are required to determine whether this gives rise to a material
misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that
there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

HAMILTON LODGE {BRIGHTON)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HAMILTON LODGE IBRIGHTON)
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit".
the information given in the Trustees, report for the financial year for which the financial statements are
prepared, which includes the directors, report and the strategic rep)rt prepared for the purposes of
company law, is consistent with the financial statements; and
the strategic report and the directors, report included within the Trustees, report have been prepared in
accordance with applicable legal ￿qU1￿MentS.
Matters on which we a￿ required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstaternents in the strategic report or the directors, report
included within the Trustees, report.
We have nothing to report in respett of the following matters in relation to which the Companies kt 2tK)6
requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received
from branches not visited by us; or
the financial statements are not in agreement with the accounting ￿CordS and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also the directors of
the charitable company for the purpose of company law, are responsible for the preparation of the financial
statement5 and for being Satisfied that they give a true and fair view, and for such internal control as the Trustees
determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, the Trustee5 are responsible
for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless the Trustees either intend to
liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit confkncted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements arise
from fraud or error and are considered material if, individually or in the aggregate, they could re￿onablY be
expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website at: httPS://
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
10-

HAMILTON LODGE (BRIGHTON)
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF HAMILTON LODGE (BRIGHTON)
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with ChaOer 3 of Part
16 of the Companies Act 2016. Our audit work has been undertaken so that we might state to the charitable
company's members those matters which we are required to state to them in an Auditor's report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and the charitable company's members, as a body, for our audit work, for this report, or
for the opinions that we have formed.
David Martin FCA (Senior Statutory Auditor)
for and on behalf of TC Group
Statutory Auditor
Office. Lewes
11

HAMILTON LODGE (BRIGHTON)
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2024
Current financial year
Unrestricted Unrestricted
fvnds
funds
general designated
2024
2024
Restricted
funds
Total
Total
2024
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
13,959
2,840.578
45,107
2,014
13,959
2,840,578
45,107
2,014
1,357
3,207,348
19,111
2,544
Total income
2,901,658
2.901,658
3,230,360
Expenditure on:
Raising funds
Charitable activities
455
3.147,630
455
3,154,630
9,557
3,081,120
7,000
Total expenditure
3, 148.085
7,000
3,155,085
3,090,677
Net income/(expenditure) and
movement in funds
{246,4271
{7,0001
{253,427)
139,683
Reconciliation of funds:
Fund balances at l August 2023
5,384,736
616,000
4,092
6,CKM,828
5,865,145
Fund balances at 31 July 2024
5,138,309
609,0(M)
4,092
5,751,401
6,LMM,828
The statement of financial activities includes all gains and losses recognised in the year, All income and
expenditure derive from continuing activities.
12-

HAMILTON LODGE {BRIGHTON)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2024
Prior flnancial year
Unrestricted Unrestrlcted
funds
funds
general designated
2023
2023
Restricted
funds
Total
2023
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
1,357
3.207.348
19,111
2,544
1,357
3,207,348
19,111
2,544
Total income
3,230,360
3,230,360
Expenditure on:
Raising funds
Charitable activities
9,557
3,074,120
9.557
3,081.120
7,000
Total expenditure
3,083.677
7,000
3,090,677
Net incomel(expenditure) and movement in funds
146,683
17,0001
139,683
Reconciliation of funds:
Fund balances at l August 2022
5,238,053
623,0
4,092
5,865,145
Fund balances at 31 July 2023
5,384,736
616,0(K)
4,092
6,(X)4,828
13-

HAMILTON LODGE (BRIGHTON)
BALANCE SHEET
ASAT31 JULY2024
2024
2023
Notes
Fixed assets
Tangible assets
14
3.449,299
3,570.5
Current assets
Debtgrs
Cash at bank and in hand
15
123,134
2,294,604
65.054
2,540,467
2,417.738
2,605.521
Creditors: amounts fallln8 due wlthln one
year
16
1115,6361
1171.1931
Net current assets
2,302,102
2,434,328
Total assets less eurrent Ilabllltle$
5,7SI,401
6,1))4,828
The lunds of the charltable ¢ompany
Restricted income funds
Unrestricted funds- general
Unrestricted funds. designated
19
4.092
5.138.309
609.1WO
4.092
5,384,736
616,CrfXI
18
5.751,401
6,fJJ4,828
The financial staternent5 were approved by the Trustees on ..17/.Lk.1.2a2S
G Pilling
Trustee
Company registration number 00544254 IEnEland and Wales)
14

HAMILTON LODGE (BRIGHTON)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
Notes
Cash flows from operatin8 activities
Cash (absorbed byl/generated from
operations
22
(290,970}
465,547
Investing activities
Purchase of tangible fixed assets
Investment income received
(128,6801
19,111
45,107
Net cash generated from/(used in)
investing activities
45,107
1109,5691
Net cash used in financing activities
Net (decrease)/inc￿ase in cash and cash
equivalents
(245,8631
355,978
Cash and cash equivalents at beginning of year
2,540,467
2,184,489
Cash and cash equivalerrts at end of year
2,294,604
2,540,467
15-

HAMILTON LODGE (BRIGHTONI
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 JULY2024
Accountlng policies
Charity inforniatlon
HamiEton Lodge (Brighton) is a private company limited by guarantee incorporated in England and Wales.
The registered office is 9 Walpole Road, Brighton. East Sussex, BN2 OLS.
1.1 Accounting convention
The accounts have been prepared in accordance with the charitable company's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard
applicable in the UK and Republic of Ireland {FRS 1021" (effective l January 20191. The charitable company is
a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charitable
company. Monetary amounts in these financial statement5 are rounded to the nearest £.
The financial statement5 have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going Concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the
charitable company has adequate resources to continue in operational existence for the foreseeable fijture.
Thus the Trustees continue to adopt the going concern basis of accounting in preparing the fi'nancial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of theircharitable
objettives unless the funds have been designated for other purposes.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial
statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charitable company is legally entitled to it after any performance conditions
have been met, the amounts can be measured reliably, and It is probable that income will be received.
Cash donation5 are recognised on receipt. Other donations are recognised once the charitable coMp￿V has
been notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time
of the donation.

HAMILTON LODGE (BRIGHTONI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Accountlng policies
Icontinuedl
Legacles are recognised on receipt or otherwise rf the charitable company has been notified of an
impending distribution, the amount is known, and receipt is expected. If the amount is not known, the
legacy is treated as a contingent asset.
Fees receivable and charges for seNices and use of premises are accounted for in the period to which the
service is provided.
Income fmm grants received is set aside in accordance with the terms of the issuing organisation.
1.5 Expenditu
Expenditure is recognised once there is a legal or constructive obligation to transfer economic b￿efit 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 attivity- Direct costs attributaFJe to a
single attivity 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. Central staff costs are allocated on the basis of timespent, and
depreciation charges are allocated on the portion of the a55et's use.
Expenditure is accounted for on an accruals basis and is analysed below:
Costs of generating funds are those costs incurred in attracting voluntary income, and those
incurred in trading activities that raise funds.
Charitable activities include expenditure associated with school services and include both the direct
costs and support Costs relating to these activities.
Governance costs include those incurred in the governance of the charity and its assets and are
primarily associated with constitutional and statutory requirements, including audttors
remuneration.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources e.g. allocating property costs by floor area, staff costs by
time spent and other costs by their usage.
The irrecoverable element of VAT is included with the item of expense to which it relates.
17-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Accountlng policies
(Continued}
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation
and any impairrnent losses.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write
off the cost less estimated residual value of each asset over its expected useful life, as follows:
Freehold land is not depreciated
Freehold buildings
Leasehold property
Leasehold property improvements
Furniture & Equipment
Fixtures, fittings & equipment
Motor vehicles
2% & IO% strnight line
over the remaining term of the lease
2% straight line
IO% straight line
33 113% straight line
20% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of linancial activtties.
All furniture and equipment items with a cost greater than £5,000 have been capitalised.
1.7 Impalrment of fixed assets
At each reporting end date, the charitable company reviews the carrying amounts of its tan8ible assets to
determine whether there is any indication that those assets have suffered an impairment Ios5. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the
impairment loss lif any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated future cash flows are discounted to their present value using a pr&tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset br which
the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carryng amount
of the asset is reduced to its recoverable amount. An impairment105s is recognised immediately in income/
{expenditure for the year, unless the relevant asset Is carried at a revalued amount, in which case the
impairment105S 15 treated as a revaluation decrease.
Recognised impairment10sses are reversed if, and only if, the reasons for the impairment loss ha￿ ceased
to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to
the revised estimate of its recoverable amount, but so that the increased carrying arnount does not exceed
the carrying amount that would have been determined had no impairment loss been recognised for the
asset in prior years. A reversal of an impairment loss is recognised immediately, unle$5 the relevant asset is
carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation
increase.
18-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL ¥fATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Accounting policles
Icontlnued)
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shorbterm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.9 Financial instruments
The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recogni5ed in the charitable company's balance sheet when the charitable
company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recogni5ed amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basicfinancial assets
Basic financial assets, which include debtors and cash and bank balances, are inttially measured
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction. where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Firnncial
assets classified as receivable within one year are not amortised.
Bosicfinancial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, Whe￿ the debt instrument is measured at the
p￿sent value of the future payrnents discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less, If not, they are presented as nonpcurrent liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecoqnition offinanclol Ilabllltles
Financial liabilities are derecognised when the charitable companvs contractual obligations expire or are
discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charitable company is
demonstrably committed to terminate the employment of an employee or to provide termination benefits.
19-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Accounting policies
(Continued)
1.11 Retirement benefits
Teachers are members of the teachers superannuation scheme administered by the Teachers Pension
Agency. The Charitable company operates a defined contribution scheme for some other employees
whereby the assets of the scheme are held separately from those of the Charitable company in an
independentw administered fund. Contributions to both schemes are charged to the statement of finarcial
activities as they fall due.
Critical accounting estimates and judgements
In the application of the charitable company's accounting policies, the Trustee5 are required to make
judgement5, 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 fartors that are considered to be relevant. Actual results may differ from the
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cmly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimation uncertainty
Depreciation
The charity exercises judgement to determine useful lives and residual values of property, plant and
equipment. The assets are depreciated down to their residual values over their estimated useful lives.
In￿me from donations and legacies
Unrestrirted
funds
2024
un￿tricted
funds
2023
Donations and gifts
13,959
1,357

HAMILTON LODGE (BRIGHTONI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Income from charitable activities
Unrestrlcted
funds
2024
Un￿StriCted
funds
2023
Gross fees charged
2,840,578
3,207,348
Charitable trading income
Income for school fees comprise of £2,840,57812023 - £3,207,348) unrestricted income and £nil {2023
£nil) restricted income.
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Rental income
Interest receivable
1,282
17,829
45,107
45,107
19.111
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
2,014
2,544
21

HAMILTON LODGE IBRIGHTON)
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Expenditure on raising funds
Unrestrirted Unrestrirted
funds
funds
2024
2023
School financing Costs
Other fundraising costs
455
9,557
Charitable activities
Teachin8
costs
Welfare
costs
Premises
costs
Support
costs
Totsl
2024
Total
2023
2024
2024
2024
2024
Staff costs
Depreciation and
impairment
Other costs
1,306,389
550,533
82,045
398,920 2.337,887 2,219,873
33,179
52,324
345
142,451
87,677
228,367
121,201
670,663
117,810
722,783
247,521
1,391,892
693,329
398.089
646,441 3.129,751 3,060,466
Share of support costs {5ee
note 9}
Share of governance costs
(see note 91
1,516
1,516
1,087
23,363
23,363
19,567
1,391,892
693,329
398,089
671,320 3,154,630 3,081,120
Analysis by fund
Unrestricted funds -
general
Unrestricted funds-
1,391.892
693,329
391,089
671,320 3,147,630 3,074,120
7,000
7,000
1,391,892
693,329
398,089
671,320 3,154,630 3,081,120
22-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Charitable activlties
(Continuedl
Forthe year ended 31 July 2023
Teaching
costs
Welfare
costs
Premises
costs
Support
costs
Total
2023
Staff costs
Depreciation and impairment
Other costs
1,302,640
30,873
41.930
521,455
345
211,509
73,661
86,592
237,854
322,117 2,219,873
117.810
722,783
231,490
1,375.443
733.309
398,107
553,607 3,060,466
Share of support costs (see note 9)
Share of governance costs (see note 91
1,087
19,567
1,087
19,567
1,375,443
733,309
398,107
574,261 3,081,120
Analysis by fund
Unrestricted funds- general
Unrestricted funds-
1,375,443
733,309
391,107
574,261 3,074.120
7,000
1,375,443
733,309
398,107
574,261 3,081,120
Support costs allocated to artivities
2024
2023
Bank charges
Governance cost5
1,516
23,363
1,087
19,567
24,879
20,654
Analysed between:
Charitable activities
24,879
20,654
-23-

HAMILTON LODGE (BRIGHTONI
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Support costs allocated to activities
Icontinued)
2024
2023
Governance costs comprise:
Audit fees
Governance
19,825
3,538
18,206
1,361
23.363
19.567
Governance costs includes payments to the auditors of £8,17012023 - £4,646) in respett of non-audit
services.
10 Net movement in funds
2024
2023
The net movement in funds is stated after charging/(crediting)-
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
19,825
121,201
18,206
117,810
11 Trustees
None of the Trustees {or any persons connected with them) received any remuneration during the year, but
one of them were reimbursed a total of £475 travelling expenses12023- were reimbursed £8121.
Trustees liability insurance expenditure amounted to £1,73212023 - £1,755) in the year.
12 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Teaching and learning
Residential care
Administration
Maintenance, cleaning and catering
37
18
46
18
li
13
Total
73
-24-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL sfATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
12 Employees
Icontfnued)
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,954,038
188,133
195,716
1,859,410
178.045
182,418
2,337,887
2,219.873
The number of employees whose annual remuneration was more than
£60,000 is as follows..
2024
Number
2023
Number
£60,000 to £70,000
£70.1])O to £80.000
£90.000+
Of the employees whose emoluments exceed £60,000, 312023 - 41 have retirement benefits accruing under
defined benefit pension schemes. The pension contributions in respect of the individua15 totalled £42.287
(2023 - £48,748).
Remuneration of key management personnel
The remuneration of key management personnel is as follows:
2024
2023
Aggregate compensation
346,871
394,928
13 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or
section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are appli￿ to tts
charitable objects.
-25-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
14 Tangible fixed assets
FrtÈh(>ld Land & Leasèhold Lond
ulldln8S
& &ulldln6$
Fumlture & Motor¥ehkles
Equlpment
Cost
At l August 2023
3,843,030
991,811
363,840
100,723
5,299,404
At 31 July 2024
3,843.030
991.811
363,840
100,723
5,299,404
Oepreciatlon and impairment
At l August 2023
Depreciation charged in the year
1,301,207
73,599
146,346
8,170
203,857
33,179
77,494
6,253
1,728,904
121,201
At 31 July 2024
1,374,806
154,516
237,036
83,747
1,850,105
Carrying amount
At 31 July 2024
2,468,224
837,295
126.804
16,976
3,449,299
At 31 July 2023
2,541,823
845,465
159,983
23,229
3,570,500
The carrying value of land and buildings comprises:
2024
2023
Freehold
Long leasehold
Short leasehold
2,468,224
649,458
187.836
2,541.823
656,803
188,661
3,305,518
3.387,287
Freehold land & buildings includes land included at cost of £184,625 which is not depreciated. The freehold
land & buildings are valued, for insurance purposes, at £11.4m.
15 Debto
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
62,818
5,937
54,379
2,733
62,321
123,134
65,054
-26-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
16 Creditors: amounts falling due wlthln one year
2024
2023
Othertaxation and social security
Trade creditors
Other creditors
Accruals and deferred income
39,944
33,974
24,774
16,944
42,388
88,492
23,669
16,644
115,636
171,193
17 Retirement benefit schemes
Defined contribution schemes
The assets of the scheme are held separately from those of the School in an independently administered
fund. Contributions to the scheme are charged to the Statement of Financial Activities as they fall due.
Contributions payable by the company in the year amounted to £44,87812023- £41,262). £7,79712023 -
£6.463) was outstanding at the balance sheet date.
-27-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
17 Retirement benefit schemes
(Continued)
Defined benefit schemes
Teachers, Pension Scheme The Teachers, Pension Scheme {TPSI is a statutory, contributory, defined benefit
scheme, governed by the Teachers, Pension Scheme Regulations 2014. Membership is automatic for
teachers in schools. All teachers have the option to opt-out of the TPS following enrolment.
The TPS is an unfunded scheme to which both the member and employer makes contributions, as a
percentage of salary - these contributions are credited to the Exchequer. Retirement and other pensDn
benefits a￿ paid by public funds provided by Parliament.
Valuation of the Teachers, Pension Scheme
The Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in
accordance with the Public Service Pensions (Valuations and Employer Cost Capl Directions 2014 publshed
by HM Treasury every 4 years. The aim of the review is to ensure scheme costs are recognised and ma￿Eed
appropriately and the review specifies the level of future contributions.
Actuarial scheme valuations are dependent on assumptions about the value of future costs, design L
benefits and many other factors. The latest actuarial valuation of the TPS was carried out as at 31 March
2020. The valuation report was published by the Department for Education on 27 October 2023. with the
SCAPE rate. set by HMT, applying a notional investment return based on 1.7% above the rate of CPI. The key
elements of the valuation outcome a￿.
Employer contribution rates set at 28.68% of pensionable pay (including a 0.08% administration levy}. This
is an increase of 5% in employer contributions and the cost control result is such that no change in member
benefits is needed.
Total scheme liabilities (pensions currently in payment and the estimated cost of future benefits) for
service to the effective date of £262,000 million and notional assets (estimated future contributions
together with the notional investments held at the valuation datel of £222,200 rnillion, giving a notional past
service deficit of £39.800 million
The result of this valuation will be implemented from l April 2024. The next valuation ￿sUIt is due to be
implemented from l April 2028.
The employer's pension costs paid to TPS in the period amounted to £150,838 (2023- £141,1551.
A copy of the valuation report and supporting documentation is on the Teachers, Pensions websÉte. Under
the definitiofts set out in FRS 102. the TPS is an unfunded multi-employer pension scheme. The school is
unable to identify its share of the underlying assets and liabilities of the plan.
Accordingly, the school has taken advantage of the exemption in FRS 102 and has accounted for its
contributions to the scheme as if it were a defined contribution scheme. The school has set out abo￿, the
information available on the scheme.
-28-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
18 Unrestrirted funds- designated
These are unrestricted funds which are material to the charitable company's activities.
At l Augurt
2023
ResourcesAt 31 July 2024
expended
34 Walpole Road
616,OCM)
{7,0￿>
609,000
Previous year:
At l August
2022
ResourcesAt 31 July 2023
expended
34 Walpole Road
623,000
17,000)
616.000
34 Walpole Road the school entered into a sale and leaseback arrangement in the 2011112 frnancia year.
In order to more appropriately show the unrestricted general funds available to the school the net ￿0k
value of the leasehold has been reflected as a designated fund. The resources expended in the year relates
to the depreciation charge.
-29-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 JULY2024
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Mo¥emènt In
fLtnds
Bz13nce at
l August 2022
Mo4prnent in
funds
Incomln8
Resources
Balan￿ at
I August 2023
Incomln8
Rèsourtes
galance at
JI July 2024
Pedal to the Pebbles Bike Ride
J Sirnister
3.840
252
3,840
252
3,840
252
4,092
4,092
4,092
Pedal to the Pebbles Bike Ride- donations towards the sensory room and new bikes.
J Simister-donations towards the purchase of new bike5.
20 Analysis of net assets between funds
un￿$tri￿ed Unrestrirted
funds
funds
general
designated
2024
2024
Restricted
funds
Total
2024
2024
At 31 July 2024:
Tangible assets
Current assets/{liabilitiesl
2,840,299
2,298,010
609,000
3,449,299
2,302.102
4,092
5,138,309
609,OC(I
4,092
5,751,401
Unrestricted Unrestricted
funds
funds
general designated
2023
2023
Restricted
funds
Total
2023
2023
At 31 July 2023:
Tangible assets
Current assets/lliabiltknes)
2,954,500
2,430,236
616,000
3,570,5
2,434,328
4,092
5,384,736
616,000
4,092
6,004,828
21 Related party transactions
30-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
21 Related party transacilons
{Contlnued)
M Abbott, who was appointed as a trustee on 2 July 2019, provides building project management and
property sU￿eYing seniices to the charity under a service level agreement dated 20 June 2017 which was
entered in to before his appointment. The Chair of Trustees and the Business Manager review the terms of
the agreement each year to ensure that it continues to represent fair value and is in line with marlet rates.
Dr Kate Rowley, who was appointed as a Trustee on 19 October 2022 provides training to the school around
language and cognitive development of deaf children.
22 Cash generated from operations
2024
2023
IDefrcitl1surpus for the year
1253.4271
139.683
Adjustments for:
Investment income recognised in statement of financial aciivtties
Depreciation and impairment of tangible fixed assets
(45,1071
121,201
119.1111
117,810
Movements in working capital:
Ilncreaselldecrease in debtors
(Decrease) in creditors
(Decrease) in deferred income
(58,080}
{55,557)
266,076
{10,455}
128,456}
Cash (absorbed byl/generated from operations
{290,9701
465.547
23 Analysis of changes in net funds
The charitable company had no material debt during the year.
31