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2023-08-31-accounts

		Page
Legal and administrative	information
Report ofthe Trustees
Independent Auditor's	Report
Statement of Financial	Activities	12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Financial	Statements	15

						Total	To/a/
						Funds	Funds
				Unrestricted	Restricted	Yearto	Yearto
			Notes	Fundsf	Fundsf	31.8.23f	3L8.22f
INCOME FROM:
Donations and legacies							755,959
Charitable activities				2,257,165		2,257,165	1,134,676
Investments				27,939		27,939	2,518
Other				2,709		2,709	2,466
TOTAL INCOME			3	2,287,813		2,287,813	1,895,619
EXPENDITURE ON:
Charitable activities				(2,180,653)		(2,180,653)	(1,262.887)
TOTAL EXPENDITURE			4	2,180,653		2,180,653	(1,262,887)
NET INCOME
l(EXPENDITURE) FOR
THE YEAR BEFORE GAIN				107,160		107,160	632,732
ON INVESTMENTS
(Loss)/Gain on investments				1,025)		1,025)	(325)
NET
INCOME/(EXPENDITURE)				106,135		106,135	632,407
Transfers between funds
NET MOVEMENT IN		FUNDS		106,135		106,135	632,407
RECONCILIATION	OF
FUNDS
Total funds brought		forward	17	1,577,215	16,354	1,593,569	961,162
Total funds carried	forward		17	1,683,350	16,354	1,699,704	1,593,569

			31August	31August
		Notes	2023	2022
FIXEDASSETS:
Tangible assets		10	287,445	227,870
Investments		11	753,966	754,990
			1,041,411	982,860
CURRENT ASSETS:
Debtors		12	99,957	140,840
Cash at bank and	in hand		1,509,640	1,444,150
			1,609,597	1,584,990
LIABILITIES:
Creditors falling due within one year		13	(898,304)	(921,281)
NET CURRENT ASSETS			711,293	663,709
Creditors falling due in over one year		14	(53,000)	(53,000)
NET ASSETS			1,699,704	1,593,569
FUNDS
Unrestricted funds			1,683,350	1,577,215
Restricted funds			16,354	16,354
		18	1,699,704	1,593,569

							Year to
							31	Year to 31
							August	August
						Note	2023f	2022f
Cash flows from operating		activities:
Net cash	provided by operating		activities			19	112,200	762,611
Cash flows from investing		activities
Investment	income						27,939	2,193
Purchase	oftangible fixed assets						(74,649)	(79,116)
Payments	to acquire fixed asset		investments					(725,194)
Net cash	used byinvesting	activities					~40710	(002.1177
Change in cash and cash		equivalents		in the
reporting	period						65,490	(39,505)
Cash and	cash equivalents	at the beginning			ofthe
reporting	period						1,444,150	1,483,656
Cash and	cash equivalents	at the end		ofthe
reporting	period						'I,509,640	1,444,150

				Total Funds
		Unrestricted	Restricted	Year to
	Notes	Funds	Funds	31.8.22
		E	f	E
INCOME FROM:
Donations and legacies		725,194	30,765	755,959
Charitable activities		1,134,676		1,134,676
Investment income		2,518		2,518
Other		2466		2,466
TOTAL INCOME	3	1,864 854	30,765	1 895619
EXPENDITURE ON:
Charitable activities
		(1,243,387)	(19,500)	(1,262,887)
TOTAL EXPENDITURE	4	1,243,387	(19,500)	1,262 887
NET (EXPENDITURE)/INCOME
FOR THE YEAR BEFORE GAIN		621,467	11,265	632,732
ON INVESTMENTS
Loss on'investments		(325)		(325)
NET (EXPENDITURE)/INCOME
AND MOVEMENT IN FUNDS		621,142	11,265	632,407
RECONCILIATION OFFUNDS
Total funds brought forward	17	956,073	5,089	961,162
Total funds carried forward	17	1,577,215	16354	1,593,569

3.	INCOME
					Year	to 31	Yearto 31
					August			August
						2023f		2022f
	Donation	income						755,959
	Charitable	activities:
	Fees				2,257,165			1,134,676
	Other trading activities:
	Sale ofgoods				2,709			2,466
					2,259,874			1,893,101
	Investment	income			27,940			2,518
	TOTAL INCOME				2,287,813		1,895,619
4.	EXPENDITURE
				Direct	Support	Year to		Year to
				costs (Note	costs (Note	31August		31August
				5) f	6)		2023	2022 f
	Charitable activities:
	Teaching	and educational	costs	2,073,669	106,984	2,180,653		1,262,887
	TOTAL EXPENDITURE			2,073,669	106,984	2,180,653		1,262,887

			Year	Year
			Ended 31	Ended 31
			August	August
			2023	2022
Staff costs			1,080,951	665,062
Other staffing			488,035	185,205
Administrative		costs	426,795	213,847
Equipment	and supplies		56,181	54,381
Welfare and training costs			21,707	42,678
			2,073,669	1,161,173

UPPORT C	OSTS
						Total Year
						to 31
		Financef	Other f	Depreciation	f	August 2023 F
Administration	costs		91,910	15,074		106,984
						Total Year
						to 31
		Finance	Other f	Depreciation	f	August 2022f
Administration	costs		94,588	7,126		101,714

	Net inc	o	me is	state	d after chargin	g:
							Year	Year
							Ended 31	Ended 31
							August	August
							2023f	2022f
	Auditor's		remuneration		for the provision	of:
		statutory		audit			5,000	4,000
	Operating		lease	payments			192,524	192,524
	Depreciation - owned				assets		15,074	7,126
8.	STAFF		COSTS
							Year	Year
							Ended 31	Ended 31
							August	August
							2023f	2022f
	Staff Costs:
	Wages	and Salaries					976,838	605,111
	Social security costs						84,159	47,467
	Pension	costs					19,954	12,484
							1,080,951	665,062

he monthly average headcount s follows:	number of employees during the	period was
	Year	Year
	Ended 31	Ended 31
	August	August
	2023	2022
	No	Ato
Administration	4	2
Education	24	14
Therapy	12	6
	40	24

Year	to 31	Year to 31
August	2023	August 2022
	No.	Aio.

		Freehold	Freehold	Equipment	Motor	Fixtures	Assets	Total
		Land &			Vehicles	and	under
		Buildings f				Fittings	construction f.
Cost
Af 1September		108,693		5,226	31,415	1,827	88,114	235,275
2022
Additions			61,004	5,245	8,400			74,649
Transfers			88,114				(88,114)
At 31 August
2023		257,811		10,471	39,815	1,827		309924
Depreciation
At 1 September			1,859	723	4,176	647		7,405
2022
Charge	for the		3,950	2,290	8,378	456		15,074
year
At 31 August
2023			5,809	3,013	12,554	1,103		22,479
NBV
At 31 August
2023		252,002		7,458	27,261	724		287,445
At 1 September
2022		106,834		4,503	27,239	1,180	88,114	227,870
11.	INVESTMENTS
							31August	31August
							2023f	2022f
	Listed investments:
	Market value	at	start of	period			29,797	30,121
	Loss in period						1,025	325
	Market value	at	end of	period			28,772	29,796
	Investments	in	subsidiaries:
	Helios Trust						725,194	725,194
							753,966	754,990

The following	investments	represent	more than 5%ofthe total market value:
			31August	31August
			2023	2022f
Threadneedle			5,503	5,499
Henderson			4,541	4,835
Invesco			18,728	19,463

BTORS:A	MOUNTS DUE WITHIN ONE YEA	R
		31 August	31August
		2023	2022
Trade Debtors		74,687	136,708
Intercompany	Debtors	10,288
Prepayment	and accrued income	6,365	1,353
Other Debtors		8,617	2,779
		99,957	140,840

CREDITORS: AMO	UNTS FALLING DUE WITHIN	ONE YEAR
		31August	31August
		2023	2022
Trade creditors		56,409	55,959
Amounts owed to parent undertakings		771,208	824,485
Social security and other taxes		48,481	30,314
Other creditors		17,100	9,678
Accruals and deferred	income	5,106	845
		898,304	921,281

		31	August 2023 f	37	August 2022 f
Pension	Liability		53,000		53,000
			53,000		53,000

non-can elow:	c	ellable operating	leases, for land	and buildings only, a	s set out
				Year	Year
				Ended 31	Ended 3f
				August	August
				2023	2022
Operating		Lease commitments	due:
Within	1	year		192,524	192,524
Within	2	—5years		770,095	770,095
Over 5	years			433,178	625,702
				1,395,797	1,588,321

					31August	3f August
					2023 6	2022f
Financial	assets measured	at settlement	value		2,318,137	2,308,830
Financial	assets measured	at fair value			28,772	29,797
Financial	liabilities measured	at settlement		value	902,823	943,967

Movement	in Funds	—2023:
		At 31				At 31
		August				August
		2022	Income	Expenditure	Gains	2023
		E		F	F	6
Unrestricted	funds
General fund		1,577,215	2,287,813	(2,180,653)	(1,025)	1,683,350
Restricted funds
Electric vehicle		500				500
Play Equipment		10,000				10,000
Otherfunds		5,854				5,854
TOTAL		1,593,569	2,287,813	(2,180,653	1,025	1,699,704

			At 31				At 31
			August				August
			2021	Income	Expenditure	Gains	2022
			E		6	E	E
Unrestricted		funds
General	fund		956,073	1,864,529	(1,243,387)	-	1,577,215
Restricted funds
Electric	vehicle			20,000	(19,500)		500
Play Equipment				10,000			10,000
Other funds			5,089	765			5,854
TOTAL			961,162	1,895,294	(1,262,887)		1,593,569

ANALYSI	S OF NET	ASSETS BETWE	EN F	UNDS
					Nst Current	Fund
2023		Investments f	Fixed	Assets	Assets	Balancef
Unrestricted	funds	753,966		287,445	641,939	1,683,350
Restricted	Funds				16,354	16,354
		753,966		287,445	658,293	1,699,704
2022
Unrestricted	Funds	754,990		227,870	594,355	1,577,215
Restricted	Funds				16,354	16,354
		754,990		227,870	610,709	1,593,569

				31 August	31August
				2023 E	2022f
Net movement in funds				106,135	632,407
Loss/(gain)	on investments			1,025	325
Investment	income			(27,939)	(2,193)
Depreciation				15,074	7,126
(Increase)/decrease		in debtors		40,882	(98,214)
Increase in	creditors			22,977)	223,160
Net cash provided		by operating	activities	112,200	762,611

023 transa	ctions	and y	ear-end bal	ance betw	een subsidiari	es and parent	company
							Helios
				Ruskin	Mill Trust	Sunfield	Trust
Donation	paid to	arent		200 000
Trade debtor amounts			due from
subsidiary							10,288
Trade creditor amounts			due to
subsidiary				(770,788)		(420)

022 transa	ctions and y	ear-end bal	ance betw	een subsidiari	es and parent	company
						Helios
			Ruskin	Mill Trust	Sunfield	Trust
Donation	aid to parent
Trade debtor amounts		due from
subsidiary
Trade creditor amounts		due to
subsidiary			(824,065)		(420)