Charity Re8iStration No. 307066
Compary Reglstration N¢. 00544254 (England and Wales)
HAMILTON LODGE {8RIGHTONI
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
BUSINESS
ADVISORS
&AC¢OUNTAtéTS
One Bell Lane
Lewes
East Sussex
BN7 IJU

HAMILTON LODGE IBRIGHTONI
TRUSTEES. REPORT IINCLUDING DIREcfoRS' REPORT AND STRATEGIC REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 JULY2025
Achievements and performance
Education Ofsted report in April 2025 which judged HLSC to continue to be'Good'.
Care Standards Of5ted report in March 2025 which judged our provision to be'outstanding.
Successfully agreed a revised staffing strurture which matche5 the need5 of the school 80in8 fo￿ard.
Recruited a new headteacher for September 2025.
What ar
in
We continue to focus our academic improvement planning on five areas
l. Strengthenlng further our safeguarding cultu
2. Outcornes for learners
3. Teaching, Learning Assessment & progress of learners
4. Leadership and Management
5. Improving the estate
Learne
ment
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 qualification5.
Learners are experted to achieve appropriate accreditations across all areas of the curriculum commensurate
with their abilitie5.
En
rin
in
s are met.
Curriculum development ha5 particularly focused on accreditations which can specifically match the needs of
individual learners.
We coniinue 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 parttcularly focuses on individual learners having
opportunities to build on their independence skills, confidence, and self-esteem. We have a150 introduced
before and after qvestionnaire to allow learners to see improvement5 in confidence and commynication whilst
on placements.
Our learner support team ens(tres that learners have focussed support including careful deployment of
teachlng asslstants both to individual learne￿ and to particular teaching groups.
Teachers are able to access in-service trainin8 IINSETI to help them to further develop their teachin8 skills.
Learners have dlrect access to their individual targets so that they can monitor their progre55 tFrough
discussions with their class tutor.

HAMILTON LOOGE IBRIGTrrroNI
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT AND STRATEGIC REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 JULY2025
wtth
nt
nd the
mm
Our website and social media plarforms are updated ￿gUlarlY with contributions from learners. staff & parents/
carers keeps parents/ carers infomied of activities within HLSC and individual and group achievements.
Parentslcarers are able to email or phone into HLSC directly and receive 8 response the same day.
Many parentslcarers have an ongoing dialogue with tulors and keyworkers to ensure that we a￿ worf<ing
together to promote individual learner's academic and sociallemotional development. This is done through
weekly phone calls, emails, video calls and weekly contact.
Parentslcarers were sent a summary of the tOPiC5 that learners WOL¢ld be studying within each curftculum area.
Annual reviews are held at the school and there a￿ two parentlcarer consultation meetlng5 held durin8 the
vear and additionally there is an annual review meeting for each learner to ensure that we are meeting their
needs as specified in their individual eilucation plan.
Learn
All learners have the opportunity to be school & college council representatives which meets weekty and is also
attended by the Head of School & College, Business Manager and Head of Care. Every week HLSC takes &tion
to address issues raised at the school council.
Residential learners are consulted on their environment as part of our ongoing redecoration programme.
How
mak
our learners are health
safe and well-su
rted?
Our Care Standards reports of March 2025 found the provision to be'outstanding, across 311 areas.
RTrsk Asses5ment5 are carried out prior to any activity that Poses a potential risk to health & 5aÈty. This
applies especially to off site visits.
There is always a good exchange of information between parentsltarers, tutors. and key WOTkers to
ensu￿ that leafners are well supported and that we are meetin8 their social and emotional needs.
We have a formally established link with NDCAMHS services providing consLEltative sUPPOrt for staff,
pa￿nts/Carers, and individual counselling for learners around issues related to social, emotional
development and mental health i55ues.
We access a range of services such as Physiotherapy & Occupational Therapy to meet individual needs.
We work closefy with the school caterers to ensure that healthy food optlons are available.
All learners take part in an active sports programme.
ssemblies are also held which addre55 online safety, 5afeguardin& mental health awareness and the
healthy eating and the Food Studie5 curriculum supports learners to learn how to cook and make
healthy food choices.
Learners take part in a variety of sports artivities 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 leamers can achieve to best of their ability. As a whole
thi5 program provides learners with a robust measurable document evidencing their pro8￿5$ which
they can share with prospective employers.
Residential learners can access a range of artivities including sports, drama, trainÈng course5, cookery,
shopping, theat￿ & cinema including spetially signed or subtitled perfOrman￿S.

HAMILTON LODGE IBRIGHTONI
TRUSTEE5' REPORT (INCLUDING DIRECTORS, REPORT ANO STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
learners do after leavin
thi
The majority of the secondary phase learners stay on within our FE Department.
All learners who left the school In july 2025 progressed to appropriate destinations, either remaining in
education or taking up employment.
Financial revlew
The main bulk of the Charity's income and expenditure arises from the provision of educatfonal 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 2024- 2025 budget with a £540k deficit. This reflected a continuing decline in pla￿MentS from local
authorities. There were ailequate reseTves to cover thi5 at)d during the year the Trust undertook a review of
operations to consider how to ensure that the objects of the company can be achieved in a financial
sustainable way in future years.
Trustees appointed an intefim Prlnclpal and undertook a wide consLtItBtion with stakeholders consldering
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 coosldered
optiot)s for the future of the school and concluded in Janu8ry 2025 that a school with a structure designed for
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 sutcessful.
linition of Reserves
The Trustees endorse the Charity Commission's definition..
'Reserves" are the ￿5011r(e$ the charity has or can make available to spend, fr)r any or all of tlE charitV'S
purposes once tt has met its commitments and covered its planned expenditure., And more specifically'income
whSch becomes available to the charity and is to be spent at the twstees, discretion In furtherance of any of the
charity's objett5 (sometimes referred to as "gener31 purpose" income),. but which 15 Ilot yet spent, LDmmitted,
or desi8nated li.e., is free").,
Sta
The Trustees have reviewed the charity'5 need5 for reserve5 in line with the guidance i￿￿ed by t￿ Charitv
Commission and have set aside income lo develop the reseNes of the Charity. The reserves will be used to..
a. Safeguard the Charity's service commitment in the event of delays Èn receipt of fee income or hi8lpr
than expected running costs.
b. Build funds for ￿t($re development projects.
c. Fund short term budget deficits while any required restrurture is undertaken.
d. To fund any restructure requlred.
e. 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 requir8nents of lal
Ibl Icl and Idl.
The Trustees believe that there are adequate f￿e resetves to fund the above eventualities.

HAMILTON LODGE18RIGKfoNI
TrUSTEES' REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2025
stment of Reserves Poli
DLEring the year the Charity has continued with the policy of irsvesting in cash deposits and cash investments, to
meet the requirements of the re5erve5 policy. This policy requires that such investments can be made available
at short notice if required.
Investments are held to obtaln the best financial return for the charrty, Biven the above constrai)ts. The returns
achieved during the year are in line with thi5 low-risk policy.
Risk Mana
ement
The Board of Try5tees has assessed the major risks facing the Charity and conslders that there are sufficient
control measures in place to miti8ate exposure. The Trustees have produced 3 Charity Risk Assessment
document which contains details of these risks and the control measures in place. Contained within each risk
area is an analysis of the likelihood and severity of the event happening. There is an overall asSe￿ment of
whether the risk is low, medium, or high to the Charity. From this assessment the Trustees plan whataction to
take.
The Board of Trustees considers this an ongoing prtxess, and they review this document on an annual basis or
when any fartor changes signtficantly. Any new risks that are highlighted during the year 8re buitt into the
review process and document. The Trustees work with the Principal and Business Manager to produce risk
assessment document.
Strurture. goveman¢e and management
The Charity's 8overning documents are its Memorandum and Articles of Association.
The Trustees, who a￿ also the directors for the purpose of company law, 3nd who served during theyear and
up to the date of signature of the financial statements were..
Ms K Rowlev
Mr P Newbury
Ms G Pilling- Chair
Mr M Abbott
Mr M 8nJnet
Mr M Redshaw
Mr M Waite
(Resigned 31 July 20251
(Appointed 7 January 20251
(Appointed 6 November 20241
(Appointed 30 January 20261
Trustee5 are recruited to fill any vacancy as it arises in accordance with the reqU1￿MentS 01 the Arkncles of
Association of the Charity. This is either by advertising and search or by individual selection where there is
need for a Trustee with a particular area of expertise.
The Chalr, Prlncipal and Business Manager all contribute to the induction of new Trustees. Potential Trustees
are invited as observer5 to Trustees meetings. They are required to spend time with the Principal arKI 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 LODGE IBRIGHTON}
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND sfRATEGIC REPORT) ICONDNUED)
FOR THE YEAR ENDED 31 JULY2Q25
The Charity is organised through a Board of Trustees. The Trustees meet as a Board at least three times a year
to determine the general policy of the Charity and review its overall management and control, for which they
are legally responsible.
The Trustees have overall respor¢sibility for the management and financial control of the Charity and Company
which owns the school ènd colleBe. The Board will make decisions over linance, premises, staffing and the
strateEiC aims of the Charity. Day-to-day management of the school and college is delegated to the Leadership
Team of the school.
The Board of Trustees have delegated responsibility for the delivery of education and care within the sthool 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 parentslcareFS, ex-learners, staff, and others as decided by
the Governors.
Funds held as custodlan trustee
There are no arrangements where the Chartty or the Trustees are acting as custodiarss.
Audltor
In accordance with the company's articles. a resolLrtion proposing that TC Group be reappointed as auditor of
the company will be put at a General Meeting.
Disclosure of infomiation to auditor
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to
the audit, but of which the auditor 15 unaware. They have further confirmed that they have tsken apwopriate
steps to identify such relev3nt information and to establish that the auditor is aware of such information.
The Trustees, report, including the strategic report, was approved by the Board of Trustees.
Illlng- Chalr
Dated: ..,ti.. rLI-

HAMILTON LODGE18RIGHTONI
srATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY2025
The Trustees, who are also the directors of Hamilton Lodge IBri8htonl 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 Standard5 Ivnited Kingdom Generally Acopted
AccoLtnting practi￿1.
Company Law requires the Trustees to p￿pare financial ststements for eath fin3ncial year which gwe a true and
fair view of the state of affairs of the tharitable company and of the incoming resources and application of
resources. including the income and expenditure, of ihe charitable company for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently,.
. obseNe 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, subjert to any material de￿rttsre$
disclosed and explained in the financial statements. and
prepare the linantial statements on the going concern basis unless it ts inappropriate to pre$Un￿ that the
charitable company will continue in operation.
The Trnstees are responsSble for keeping adequate accouniing record5 that disclose with reasonable accuracy at
any time the financial positson of the charitable company and enable them to ensure that the financol statements
comply with the Companies Act 2￿)6. They are also responsible for safeguardSng the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5.
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 Unite¢J Kingdom governin8 the preparation and
dissemination of financial ststements may differ from legislation in otherlurisdictions.

HAMILTON LODGE IBRIGHTONI
INDEPENDENT AUDm)R'S REPORT
TO THE MEMBERS OF HAMILTON LODGE IBRIGHTONI
Opinion
We have audited the financial statements of Hamilton Lodge (Brightonl (the 'charitable companrfl for the year
ended 31 July 2025 which comprise the statement of financial activities. the balance sheet, the statemeni of cash
flows and the notes to the financial statements. including a summary of signthcant accounting policies. The
financial reportinE framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporknng Standard 102 The Financiol Reporting Stondord opplKable in
the UKand Republic of Irelond Iunited Kingdom Generally 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 2025 and of Its
incoming resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in aecordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IVKII and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilitiesfor the audit
of the financiol stotement5 5ertion of our report. We are independent of the charltable company in accordance
wf(h 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 fullilled our other ethical responsibilities in accordance with these
quirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for OLTrr opinion.
Conclusions relating to going concern
We have nothing to report in respect of the followin8 matters in relation to which the ISAS ILIKI r4uire 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 iilentified material uncertalnties that may cast
significant doubt about the charitable compan￿5 ability to continue to adopt the going concern bas6 of
actounting for a period of at least twelve months from the date when the financial statements are
authorised for issue.
Other infomiatlon
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 contalned
within the annual report. Our opinion on the h'nancial statements does not cover the other infofmat¥)n and,
except to the ertent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
thereon. Our ￿sPonsIbl11ty is to read the other information and. in doin8 so, consider whether the other
infomiation is materially Inconsistent with the financial ststements or our knowledge obtained in the course ol
the audit, or otherwise appeats to be materially mi5Stated. If we identify sueh material inconsister£ies or
apparent material misstatements, we are required to determine whether this gives rise to a material
misstatement in the linancial statements themselves. If. based on the work we have performed, we conclude that
there Is a malerial misstatement of this Other Information, we are required to report that fact.
We have nothing to report in this regard.

HAMILTON LODGE IBRIGHTONI
INDEPENOENT AUDITOR'S REPORT ICONTINUEDI
TOTHE MEMBERSOF HAMILTON LODGE (BRIGHTON)
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 finantial year for which the financknil statements are
prepared, which inclLtdes the dirertors, report and the strdtegic report 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 prepa￿￿ in
accordance with appllcable legal requ1￿Ments.
Matters on whSch we are requSred to report by exceptlon
In the light of the knowle(18e and undef5tanding of the charltable company and its erivironment obtaned in the
course of the audit. we have not identified material misstatements in the strategic report or the directors, report
included within the Trustees, report.
We have nothing to report in re5pert of the following matters in relation to which the Companies kt 2(
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 reqlsire for our audit.
Responsibilitie5 of Trustees
As explained more fully in the statement of Trustees, responsibilities, the Twstees. who are also the directors of
the charitable company for the purpose of company law, are responsible for the preparation of the linancial
statements and for being satisfied that thev Eive 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 Trustees are responsible
for assessirlg the charitable company's ability to continue as a going concern. disclosing, as opplicable, 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.
Audltor's responsibilities for the audit of the financial statements
Our objectrves are to obtain reasonable assurdnce 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 assurante but 15 not a guarantee that an audit conducted in
accordan￿ with ISA5 IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and a￿ considered material if, individually or in the aggregate, they could reasonably 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 Financtal Repothng Council's website at.. https=l/
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.

HAMILTON LODGE IBRIGHfoNI
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE MEMBERS OF HAMILTON LODGE IBRIGHTONI
Use of our report
This report is made solely to the charitable company's members, a5 a body. in accordance with Chapter 3 of Part
16 of the Companie5 Act 2016. Our audst work has been undertaken so that we might state to the charitable
cornpany's members those matters whlch 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 au(1st work, for this report, or
for the opinions that we have formed.
David Martin FCA (Senlor Statutory Auditor)
lor and on behalf of TC Group
Statutory Auditor
Ofh'ce: Lewes
Date:..
10-

HAMILTON LODGE18RIGHTONI
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENOITURE ACCOUNT
FOR THE YEAR ENDED 31 JUIY2025
Current financial year
Unrestricted Unrestrlcted
funds
funds
general deslgnated
2025
2025
Restricted
funds
Totsl
Totsl
2025
2025
2024
Notes
Income and endowments from:
Donations and le8acies
Charitable activities
Investment5
Other income
1,154
2,312,273
35,489
18,211
1,154
2,312,273
35,489
18,211
13,959
2,840,578
45,107
2,014
Total income
2,367,127
2.367,127
2,901,658
Empendlture on,.
Raising fund5
Charitable activities
Other expenditure
455
3,154,630
3,116,908
228,295
3,116,908
837,295
13
Totsl expenditure
3.345,203
609,000
3,954,203
3,155,085
Net expenditure and movement In
funds
1978,0761
1609,0001
11,587,076>
1253,4271
Reconciliation of funds:
Fund balances at l August 2024
5,138,309
609,000
4,092
5,751,401
6,LK)4,828
Fund balances at 31 July 2025
4,160,233
4,092
4,164,325
5,751,401
The statement of financial artivities includes all gains and Ios5e5 recognised in the year. All income and
expenditure derive from continuing activities.

HAMILTON LODGE IBRIGHTONI
$rATEmE￿ OF FINANCIAL ACTIVITIES ICONTINUEDI
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED31 JULY2025
Prior financial year
Unrestri¢ted Unrestricted
funds
funds
general deslgnated
2024
2024
Restricted
lunds
Total
2024
2024
Notes
Income and endowments from:
Donations and le6acies
Charitable activities
Inve5tment5
Other income
13,959
2,840,578
45,107
2,014
13,959
2,840,578
45,107
2,014
Total income
2,901,658
2.901,658
Expenditure on:
Raising funds
Charitable a￿1vineS
455
3,147,630
455
3,154,630
Total expendlture
3,148,085
3,155,085
Net Income and movement In funds
1246.4271
17,(XJ)I
1253,4271
Reconciliation of funds:
Fund balances at l August 2023
5,384,736
616,(X)O
4.092
6.004,828
Fund balance5 at 31 July 2024
5,138,309
609,000
4.092
5,751.401
12-

HAMILTON LODGE {8RIGHTONI
BALANCE SHEET
ASAT31 JUIY2025
2025
2024
Notes
Fixed assets
Tangible assets
15
2,502,304
3,449,299
Current assets
Debto
Cash at bank and in hand
16
353.394
1,589,923
123,134
2,294,604
1,943,317
2,417,738
cr￿ltOrs. amounts fallin8 due within one
year
17
1281,2961
1115,6361
Net current OS5ets
1,662,021
2.302,102
Total assets les5 curreiit Ilabilities
4,164.325
5,751,401
The funds of the charltable company
Restricted tncome funds
Unrestiitted funds- general
Unrestrirted funds- designated
20
4,092
4,160,233
4,092
5,138,309
609.CX)O
19
4,164,325
5.751,401
The financial statements We￿ approved by the Trustees on .
G PillinB- Chair
Company registration number 00544254 (England and Wales)
13-

HAMILTON LODGE (BRIGHTON)
STATEMENT OF CASH FLOWS
FOR ThIE YEAR ENDED 31 JULY2025
2025
2024
Notes
Cash Ilows from operating activities
Cash absorbed by operation5
23
1740,1701
1290,9701
Investlng actlvltles
Investment income received
35,489
45,107
Net cash generated from investing activities
35,489
45,107
Net cash used in financing activitie5
Net decrease in cash and cash equivalents
1704,6811
1245,8631
Cash and cash equivalents at beginning of year
2,294,604
2,540,467
Cash and cash equivalents at end of year
1,589,923
2,294,604

HAMILTON LODGE18RIGHTONI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 JULY2025
A¢countin8 policies
Charity Inforniatlon
Hamilton Lodge18rightonl is a private company limited by guarantee Incorporated in England and Wales.
The registered office 1$ 9 Walpole Road, Brlghton, East Sussex, BN2 OLS.
1.1 Accounting convention
The atcoun15 have been prepared in accordance wlth the charitable company's governinE document, the
Companies Act 2006 and "Accountin8 and Reporting by Charities- Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporbng Standard
applitable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191- The charitable company is
Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the funrtional currency of the charitable
company. Monetary amounts in these financial statements are rounded to the nearest £.
The fi'nancial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Goln8¢on¢em
At the time ot 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 Trustee5 continue to adopt the going concern basis of accounting in preparing the linancial
statements.
1.3 CharTt•ble funds
Unfestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives unless the fvnds have been designated for other purposes.
Designated funds tomprise fund5 which have been set aside at the discretion of the Trustees for speclfic
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 condltions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the note5 to the financial statements.
1.4 Income
Income is iecognised when the charitable compan¥ is legally entitled to it after any performance tonditions
have been met, the amounts can be measured reliably. arid it 15 probable that income will be received.
Cash donations a￿ recognised on receipt. Other donations are recognised once the tharitable company 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 reco8nised at the time
of the donation.

HAMILTON LODGE IBRIGHTONI
NOTES TO THE FINANCIAL sfATEMENTS ICONfiNUEDI
FOR THE YEAR ENDED 31 JULY2025
Accounting pollcies
Iconfjnuedl
Le8acie5 are ￿Cognised on receipt or otherwise if the charitable company has been notified of an
Impending dlstribution, the amount is known, and receipt is expected. If the amount Trs not known, the
legacy is treated a5 a contingent asset.
Fees receivable and charges for setvices and use of premises are accounted for in the period to which the
service is provided.
Income from grant5 received is set aside in accordance with the terms of the issuing organisation.
1.5 Expendilure
Expenditure is recognised once the￿ is a legal or constructive obligation to transfer economic benefit to
third party, it is probable that a transfer of economic benefits will be reqLbired in settlement, and the amount
of the obligation can be measure(I reliablv.
Expenditure 15 classified by activity. The costs of each activity are made up of the total of diTEft costs and
shared costs, includÉng support Costs involved in undertakin8 each activity. Direct costs attributatle to
single aciivity are allocated directly to that activity. Shared costs which contribute lo more than one activitv
and support costs which are not attribtstable to a single activity a￿ apportioned between those actwities on
basis consistent with the use of resources. Central staff cost5 are alltxated on the basis of timespent, and
depreciation charges a￿ allocated on the portion of the asset's use.
Expenditure is accounted for on an accyuals basis and is analysed below-.
C05t5 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 ath"vities.
Governance costs include those incurred in the governance of the charity and its assets and are
primarily associated with constitutional and statutory requirements, Including audito
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 wlth the item of expense to which it relates.

HAMILTON LOOGE IBRIGHTONI
NOTES TO THE FINANCIAL STATEMENTS (CO￿1NVEDl
FOR THE YEAR ENDED31 JULY2025
Accountln8 poliaes
Icontlnuedl
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at C05t and subsequently measured at C05t. net of depreciation
and any impairment losses.
Tangible fixed assets a￿ 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 experted usefijl life, as follows..
F￿ehOld land is not depreciated
Freehold buildings
Leasehold property
Leasehold property improvements
Furniture & Equipment
Fixtures. fitknngs & equipment
Motor vehicles
2% & IO% straight line
over the remaining term of the lease
2% strdi8ht line
IO% straight line
33 113% straight line
20% straight line
The gain or loss arising on the disposal of an asset is determlned as the difference between the sale
proceeds and the carryin8 value of the asset, and is recognised in the statement of financial activitres.
All furniture and equipment item5 With a cost 8￿ater than £5,oix) have been ¢apitalised.
1.7 Impairment of fixed assets
At each reporting end date. the charitable company reviews the carrying amounts of its tarY8ible assets to
determine whether there is any Sndicètion that those assets have suffered an impairment loss. 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 a55essing value in use,
the estimated future cash flows are discounted to their present value using a pre-tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset t¥r 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 impairment loss is recognised immediately in incomel
(expenditure for the year, unless the relevant asset Is carried at a revalued amount, in which case the
Impairment loss Is treated a5 a revaluation decrease.
Recognised impairment losses are reversed rf, and only rf, 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 recoverdble amount, but so that the increased tarrying amount does not weed
the carrying amount that would have been determined had no impairment loss been recognised for the
asset in prior years. A reve¥sal of an impairment loss Is recognised Immediately, unless the relevant asset is
carried in at a revalued amount, in which ¢ase the reversal of the impairment loss is treated as a revaluation
Increase.
17-

HAMILTON LODGE18RIGHTONI
NOTES TO THE FINANCIAL STATEMENTS ICOMnNUEDI
FOR THE YEAR ENDED 31 JULY2025
A¢¢ountin8 polldes
{Conlinuedl
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other shorkterm liquid
investments with original maturities of three month5 or less, and bank overdrafts. Bank overdrafts a
shown within borrowings in current liabilitie5.
1.9 Financial instruments
The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instfuments155ues' of FRS 102 to all of its financlal instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charltable
company becomes party to the Contractual provisions of the instrument.
Financial assets and liabilities are offset, wlth the net amount5 p￿sented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis oi to realise the asset and settle the liability simulianeously.
Basicfinanclal assets
Basic financial a55ets, which include debtors and cash and bank balances, are iniknally measured
transaction price including transaction costs and a￿ subsequently carried at amorknsed cost using the
effertive interest methoil unle55 the arrangement constitutes a financing transaction. where the transaction
Is measured at the present value of the futu￿ receipts discounted at a market rate of interest. FirBncial
assets classFlied as receivable within ofte year are not amortised.
Basicfinanaal liobililles
Basic financial liabilities. including creditors and bank loans are Initial￿ recognised at transaction price
unless the arrnn8ement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilitres ¢las5ified as
payable within one year are not amortised.
Debt instruments are subsequently carried at afflorhsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for g(K)ds or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as turrent liabilities if payment is due within one
year or less. If not, they are presented as notrcurrent liabilities. Trade creditors are recognised inltially at
transaction price and subsequently measured at amortised cost Using the effective interest method.
Derecognition offlnonclal liobilitles
Financial liabilities are derecognised when the charitable company's contractual obligations expire or are
discharged or cancelled.
1.10 Employee benefit5
The cost of any unused holiday entitlement is retognised in the period in which the employee's servlces are
received.
Termination benefits are recoBnlsed immediately as an expense when the charitable company is
demonstrably committed to terminate the employment of an employee or to provide termination benefits.
18-

HAMILTON LODGE IBRIGHTONI
NOTES TO THE FINANCIAL sfATEMENfs ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2025
Attounting polldes
Icontlnuedl
1.11 Retlrement benefits
Teachers are members of the teachers superannLtation scheme administered by the Teachers Penslon
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
independently adminlstered fund. Contribution5 to both schemes are charged to the statement of fina￿la1
activitie5 as they fall due.
Crltical accounting estimate5 and judgements
In the application of the charitable company's accounting policies, the Trustees are required io 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 io be relevant. Artual results may differ from the
estimates.
The estimates and underlying assumptions are revièwed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision afferts (mly that
period, or in the period of the revision and future perSods where the revislon affects both Cur￿￿1 and future
periods.
Key sources of estimation uncertainty
Depreciation
The charity exercises judgement to determine useful lives at)d residual values of property, plant and
equipment. The assets are deP￿CIated down to their residu81 values over thelr estimated useful liv&.
Income from donations and le8acles
Unrestrlrted
funds
2025
Unrestrlcted
funds
2024
Donations and gifts
1,154
13,959
19-

HAMILTON LODGE (BRIGHTON)
NOTES TO THE FINANCIAL sfATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2025
Income from charitable activities
Unrestrlrted
fvnd$
2025
Unrestrirted
funds
2024
Gross fees tharged
2,312,273
2,840,578
Income from investments
Unrestrlrted Unrestrlcted
funds
funds
202S
2024
Interest receivable
35,489
45,107
Other income
Unreslricted Unrestrlcted
funds
funds
2025
2024
Other income
18,211
2,014
Expenditu￿ on ralsln8 funds
Unrestrirted Unrestricted
funds
funds
2025
2024
School financing Costs
Other fundraising costs
455

HAMILTON LODGE IBRIGKfoNI
NOTES TO THE FINANCIAL ￿ATEmENTs ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2025
Charltable actlvltie5
Teachlng
Costs
Welfare
costs
2025
Premlses
Costs
2025
support
cost5
Total
2025
Totsl
2024
2025
2025
Staff costs
Dep￿cIation and
impairment
Other costs
1,095,053
601,345
85,657
381,035 2,163,090 2,337,887
36,101
230,843
73,599
195,676
109,7(K)
780.750
121,201
670,663
143,043
211,188
1,361,997
744,388
354,932
592,223 3,053,540 3,129,751
Share of support costs (see
note 91
Share of governance costs
(see note 91
718
718
1,516
62.650
62,650
23,363
1,361,997
744,388
354,932
655,591 3,116,908 3,154,630
Analysis by fund
Unrestricted funds-
Beneral
Unrestritted funds-
1,361,997
744,388
354,932
655,591 3,116.908 3.147,630
21

HAMILTON LODGE {8RIGHTONI
NOTES TO THE FINANCIAL ¥fATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2025
CharStsble actlvitles
Icontlnuedl
For the year ended 31 July 2024
Tea¢hin8
costs
Welfare
costs
Premises
costs
Support
costs
Totsl
2024
Staff costs
Depreciation and impaim)ent
Other cost5
1,306,389
33.179
52,324
550,533
345
142.451
82,045
87,677
228,367
398,920 2,337,887
121,201
670,663
247,521
1,391,892
693,329
398,089
646,441 3,129,751
Share of support costs (see note 91
Share of Bovernance costs lsee note 91
1,516
23,363
1,516
23,363
1,391,892
693,329
398,089
671,320 3,154,630
Analysis by fund
Un￿$trI￿ed fund5- general
Unrestricted funds-
1,391,892
693,329
391,089
671,320 3,147.630
1,391,892
693,329
398,089
671,320 3,154,630
Support costs allocated to a¢tS¥lties
2025
2024
Bank charges
Governance costs
718
62,650
1,516
23,363
63,368
24,879
Analysed between:
Charitable activitie5
63,368
24,879
-22-

HAMILTON LODGE (BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YE/4R ENDED 31 JULY2025
Support costs allocated to actlvitles
IContlnued}
2025
2024
Goveman¢e costs comprise:
Audit and accountancy fees
Governance
20,808
41,842
19,825
3,538
62,650
23,363
Governance costs inclu¢Jes payments to the auditors of £9,154 12024 £8,170) in ￿sPeCt of non-audlt
seNices.
10 Net movement In funds
2025
2024
The net movement in funds is stated after chargingllcreditingl:
Fees payable for the audit of the chailty's financial statements
Depreciation of owned tangible fixed assets
Los5 on disposal of tangible fixed assets
20,808
109.700
837,295
19,825
121.201
11 Tiu5tees
None of the Trltstees lor any persons connected with theml received any remuneration during the year, but
one of them were reimbursed a total of £540 travelling expense512024- were ￿1Mbur5ed £4751.
Trustees liability Insurance expenditure amounted to £1,73212024- £1,732) in the year.
Employees
The average monthty number of employees during the year was..
2025
Number
2024
Number
Teaching and learning
Residential care
Administration
Maintenance, cleaning and catering
32
19
37
18
12
li
Total
70
73
-23-

HAMILTON LODGE IBRIGiifoNI
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED31 JULY2025
Employees
(Continued)
Ernployment cost5
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,790,442
189.660
182,988
1.954.038
188,133
195.716
2.163,090
2,337,887
The number of employees whose annual remuneration was more than
£60,(XK) is as follows-
2025
Number
2024
Number
£60,¢n) to E70,000
£70.¢￿0 to £80,000
Of the employees whose emoluments exceed £60.IM). 312024- 31 have ￿tirement benefits accruing under
defined benefit pension schemes. The pension contributions in respect of the individuals totalled £30,101
12024 - £42,287).
Remuner*lon of key management personnel
The remuneration of key management personnel is as follows:
2025
2024
Aggregate compensation
272.929
346,871
?4_

HAMILTON LODGE IBRIGHTONI
NOTES TO THE FINANCIAL STATEMENTS {COP￿INuED)
FOR THE YEAR ENDED31 JULY2025
Other expenditure
Unrestricted Unrestricted
funds
funds
Beneral designated
2025
2025
Total Unrestricted Unrestrirted
fund5
funds
8enerdl designated
2024
2024
Total
2025
2024
Net loss on disposal of
tanglble fixed assets
228,295 609,0¢)0
837,295
14 Tamatlon
The charity is exempt from tax on intome and gains falling within section 505 of the Taxes Art 1988 or
section 252 of the Taxation of Chargeable Gains Art 1992 to the extent that these are appli￿1 to its
charitable objects.
15 Tan8lble fixed assets
Freehold Land & Leasehold LaTr
Bultdln85
& Bulldlr
Furnltw• A Mot￿*hI£1@s
Equlpmert
T¢tsi
Cost
At l August 2024
Disposals
3,843,030
991,811
1991,8111
363,840
100,723
5,299,404
1991,8111
At 31 July 2025
3,843,030
363,840
ICK),723
4,307,593
Depreciatlon and Impalmient
At l August 2024
Depreciation chaTged in the year
Eliminated in respect of disposals
1,374,806
73,599
154,516
237,036
29,848
83,747
6,253
1,850.105
109,700
1154,5161
1154,5161
At 31 July 2025
1,448,405
266,884
90,000
1,805,289
Carrylng amount
At 31 July 2025
2,394,625
96,956
10,723
2,502,304
At 31 July 2024
2,468,224
837,295
126,804
16,976
3,449,299

HAMILTON LODGE IBRIGlffoNI
NOTES TO THE FINANCIAL sfATEMENTS ICOPUINUEDI
FOR THE YEAR ENDED31 JULY2025
15 Tanglble tlxed assets
Icontinuedl
The carrying value of land and buildlngs comprlses-
2025
2024
F￿ehOld
Lon8 leasehold
Short leasehold
2,394,625
2,468,224
649.458
187,836
2,394.625
3.305,518
Freehold land & buildings includes land included at cost of £184,625 which is not depreciated. The freehold
land & buildings a￿ valued, for Insurance purposes, at £12.3m.
16 Debtors
2025
2024
Amounts falling due MAthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
310,873
62,818
5,937
54,379
42,521
353.394
123,134
17 Credltors: amounts falling due wlthin one year
2025
2024
Other taxation and soclal securlty
Trade creditors
Other c￿dItOrS
Accruals and deferred income
138,342
100,118
25,661
17,175
39,944
33,974
24,774
16,944
281,296
115,636
Retirement benefit schemes
Defined contribution schemes
The assets of the scheme a￿ held separately from those of the School in an independently adrninistered
fund. Contributions to the scheme are charged to the Statement of Financial Activitie5 as they fall due.
Contribution5 payable by the company in the year amounted to £40,79812024 - £44,878). £8,50812024 -
£7.7971 was outstanding at the balance sheet date.
2fi-

HAMILTON LODGE18RIGHTONI
NOTES TO THE FINANCIAL STATEMENTS ICONnNUEDI
FOR THE YEAR ENDED 31 JULY2025
18 Retlrement benefit schemes
{Contlnuedl
Defined benefit schemes
Teachers, Pension Scheme The Teachers, Penslon Scheme ITPSI is a statLTrtory. contributory. defined benefit
scheme, governed by the Teachers. Pension Scheme Regulations 2014. Membership is automatic fof
teachers in schoo15. 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 contribL¢tions, as a
percentage of salary - these contrtbutions are credited to the Exchequer. Retirement and other penson
benefits are paid by public funds provided by Parliament.
Valuation of the Teachers, Pension Scheme
The Government Artuary, using normal actuarial principles, condutt5 a formal actuarial review of the TPS in
accordance with the Public Service Pensions (Valuations and Employer Cost Capl D1￿ctionS 2014 pvb16hed
by HM Treasury every 4 years. The aim of the review is to ensure scheme costs are reco8nised and marHged
appropriately and the review specilies the level of future contributions.
Actuarial scheme valuations are dependent on assumptions about the value of future costs, design
benefits and many other factor5. 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 are..
• Employer contribulion rdtes set at 28.68% of pensionable pay (including a 0.08% administration levyl. This
is an increase of 5% in employer contributions and the cost control fesult 15 such that no change in member
benefits is needed.
Total scheme liabil¢bes Ipenslons currently in payment and the estimated cost of ftjture benefitsl for
sernice to the effective date of £262,IX)O million and notional assets lestimated future contributr'ons
together with the notional investments held at the valuation date) of £222,200 million. giving a notional past
service deficit of £39.81JO million
The resuli of this valuation will be implemented from l April 2024. The next valuation re5vIt 15 due to be
Implemented from l April 2028.
The employer's pension c05t5 paid to TPS in the period amounted to £142,19012024- £150,838).
A copy of the valuation report and supporting documentstion is on the Teachers, Pensions website. Under
the definitions set out In FRS 102, the TPS is an unfunded mulii-employer pension scheme. The school is
unable to identify its Sha￿ of the underlying a55et5 and liabilities of the plan.
ActordirTrgly, the school ha5 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.
27-

HAMILTON LOOGE IBRIGHTONI
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED31 JULY2025
19 Unrestrirted fvnds- desl8nated
These are unrestrirted funds which a￿ material to the charitable company's activities.
At l August
2024
ftesource5At 31 July 2025
expended
34 Walpole Road
609.0￿)
1609,0001
Previous year:
At l AuBust
2023
ResourcesAt 31 July 2024
expended
34 Walpole Road
616.oc
17.0[￿1)
34 Walpole Road the school entered into a sale and leaseback arrangement in the 2011112 financia year.
In order to more appropriately show the unrestricted general funds available to the school the net took
value of the leasehold has been reflected as a designated fund. In November 2024 the lease was
surrendered and therefore the property has been disposed of as seen in note 14.
?A_

HAMILTON LODGE IBRIGHTONI
NOTES TO THE FINANCIAL SFATEMENTS (CONTINUED}
FOR THE YEAR ENDED31 JULY2025
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donalions and grartts held on trust
subjert to specific conditions by donors as to how they Fnay be used.
Movemtrt
lund$
Mo¥efflent In
fvnd5
8alance
I Au8USt2013
incomini
8lan¢e at
Reso¥r¢es IAuiust 2024
alan￿ •t
JIJa￿¥ 2025
ftesourtes
Pedal to the Pebbles Bike Ride
J Simister
3.840
252
3,840
252
3,840
252
4,092
4,092
4.092
Pedal to the Pebbles Bike Ride- donations toward5 the sensory room and new bikes.
J Simister-donations towards the purchase of new bikes.
21 Analysls of net assets between funds
Unrestricted Unrestricted
funds
funds
general
designated
2025
2025
Restrlcted
funds
Total
2025
2025
At 31 July 2025:
Tangible assets
Current assetsllliabilitiesl
2,502.304
1,657.929
2,502,304
1,662,021
4,092
4,160,233
4,092
4,164,325
Unrestricted Unrestricted
funds
fund5
general
designated
2024
2024
Restricted
funds
Total
2024
2024
At 31 Juty 2024:
Tan8ible assets
Current a5setsllliabilitiesl
2.840,299
2,298,010
609,000
3,449,299
2,302.102
4,092
5,138,309
609,000
4,092
5,751,401

HAMILTON LODGE IBRIGHTONI
NOTES TO THE FINANCIAL sfATEMEfrirs IcoKriNUEDI
FOR THE YEAR ENDED 31 JULY2025
22 Related party transactions
M Abbott, who was appointed as a trvstee on 2 July 2019, provides building projert management and
property surveying services to the charity under a servlce level agreement dated 20 June 2017 which was
entered in to befo￿ his appolntment. The Chair of Trustees and the BL$5iness Manager review the terms of
the agreement each year to ensure that it continues to represent fair value and Ss in line with marlel rates.
Dr Kate Rowley, who was appointed as a Tnjstee on 19 October 2022 provides training to the school around
language and cognitive development of deaf children.
23 Cash generated from operations
2025
2024
Deficit for the year
11.587,0761
1253,4271
Adjustments for..
Investment income recognised In statement of financial activities
Loss on disposal of tsngible fixed assets
Depreciation and impairment of tangible fixed assets
135,4891
837,295
109,700
145,1071
121,201
Movements in workin8 capital:
Ilncrea5el in debtors
Increoselldecreasel in creditors
1230,2601
165,660
158,0801
155,5571
Cash absorbed by operations
1740,1701
1290,9701
24 Ana￿51$ of changes in net funds
The charitable company had no material debt during the year.
-30-