OOR Ho
Annual Report and Accounts 2022-23
Moor House &hool & College, Mill Lane, Hurst Green, Oxted, Surrey, RH8 9AQ
01883 712271
Registered Charity. 311871
Patron: HRH The D￿thes5 of EdInI￿rgh GCVO

Contents
Welcome
Trustees, ReF()rt:
House's Vision
stTrtegy, Objectives and Activities
Achievements and Performan
ans fv the Fuiu
Our FInan￿S
io
Structure, Govemantr and Management
Trustees, Rq)onsilJ"lities
12
15
AcknoWledgen￿$
Professional Advisers and Key Information
16
17
Independent Auditorfs RepK)rt
18-21
Finanaal Statements
22-38

Welcome
l am pleased, on behalf of the Trustees, to present the Moor House & College Annual
ReFK)rt and Accounts for the year ending 31 August 2023.
We were delighted to welcome our Patron, Her Royal Highness The Duchess of Edinburgh,
to visit and offioally open the new Therapy Hub in April, 2023. We are already seeing the
benefit of this ex￿lIent faality and all its resources.
Our students remain at the heart of all the work of M￿r House and 2022123 was another
significant year of great student prTrJre5s. This has receiv￿ external recognition, for
example, Ofsted in 2022 praised 'the impressive, collaborative, multidisciplinary approach
[that] ensures pupils make outstanding progress with their speech and language"
Student SUCC￿ has tRen enabled by the Continu￿ dedication and hard work of all our
staff ￿$th individually and, imkK)rtantly, in mUl￿dISap11nary working to maximise the
benefit to our students.
Demand for pla￿5 remains high and we will ne& to continue to grow our facilities to cope
with increasing numtrErs of students. We have completed two new classraams for KS2
students. Our current plans include significant upgrades to diningi performing and
library provision as part of our current strategy to extend and enhance provision.
It is not just about buildings, of course, and consideftble focus continues to be placed uwn
pastoral care and mental hea5th and wellbeing support of our students. En the summer term,
we introdLbced a dedicated resour￿ to help students both during the transition to KS5 and
later to life after Moor House College as our students prLxJress into further or higher
education, employment, or training.
In my view 2022123 has b￿n an excellent year for MCKK House.
Stuart Denni
Chair of Trustees & (k)vemors

Trustees. Report
The Trustees present their annual repK)rt for the year ending 31 August 2023, under the
Charities Act 2011, together with the audited accounts for the year which have trEen
prepared under the accounting policies set out therein and follow and comply with the
Accounting and Rewrting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordantr with the Financial Repo￿ng Standard
applicable in the UK and Republic of Ireland (FRS 102) (effettive l January 2019).
Moor House's Vision
Moor House exists to provide children and students who have severe Developmental
Language Disorder (DLD) with an education that prepares them for life as confident and
independent members of society.
StrategyR Objectives, arKI Activities
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity
Commission for England and Wales when reviewing the charity's aims and objectives and in
planning future activ￿.eS.
Mwr House is a day and residentlal ccteducational Non-maintsined Special School within the
meaning of the Education Act 1996 and welcomes students aged seven to 19 years from all
backgrounds with language disorders, induding those with severe DLD.
McK)r House aims to prowde its students with an education that prepares them for as
independent a Ilfe as possible. All students have an Education, Health and Care Plan {EHCP).
Moor House needs to sat15fied that it will be able to educate, support and develop a
prospettive student to the kest of their tx)tential. Consequently, Moor House undertakes a
lengthy and thorough admlssions assessment pr(Ke55 to ensure that any prospettive
student is able to benefit from the intensive therapy and teaching that M(x)r House
provides. An individual's economic statusi gender, ethniaty, ra￿, religion, or non-DLD
disalJ"likn'es play no part in the assessment process.
on￿ a student starts at Moor House, teams of speech and language therapists and
occupational therapists work closely with the teachlng staff to provide the appropria
specialist eduGltion and therapy to fit their individual needs. Students come from acmss the
countryi but mostly from the South of England.
Moor House achieves its vision and aims by:

eXtrIlen￿ of provision in teachingi therapy and residential care withln a highly
specialist environment,.
breadth of approach and cU￿1cUluM to meet eath student's needs.
integration of teaching, therapy and residential provision by all stsff;
provision tailored to meet each studenvs identified needs;
knowledgeable and eXperIen￿d staff (x)mmitted to their professions, roles and
development of colleagues.
working together in a partnership of students, parents, staff and &)vernors,'
undertaking peer-reviewed research leading to eViden￿-baSed innovations; and
advising and training other professionals and parents with an interest in DLD related issues.
The Trustees are responsible for setting a long-temi strategy and annual priorities that are
reflected in the Moor House Development Plan.
These reflett our educational aims and ethos within the context of the broader aims we set
for M￿r House and its students.
Fees aE set at a level to maintsin the finandal viablllty of House and at a level that is
nsistent with the aim of providing an excellent educatlon to our students.
Fees are normally paid by the student's Local Authority but, in eX￿[￿lonal Circumstan￿$, the L((31
Authority may arrange fcr the family to pay part fees.
Achievements and Performance
The key strategic prioritie5 that were the foundation of the Moor House Development Plan
for 2022123 were as follows:
(l) Maintain outstanding outcomes for students in all areas of our provislon.
Achieved- see StudentAchlevementandPerforman￿'f0r schw/ and
college on rnages 6 and 7.
(2) Improve the educational, therapeutic and care provision for students.
Adpieved- Speoalist Therapy hub operafyonal for the full academicyearas
well as upgrade compkted to mental health and wellbeing spa￿.
(3) Further develq) the facilities and infrastrurture at McKJr House.
Adiieval- s* Estates'on page 9.
(4) Extend the reath of our student health and welltEing programme.
Achieved- the MentalHea/th and Well-being team has been expanded to
indude a Child Counselloranda well-beingpractitsoner which hs increased
&Se range of Servi￿ on offerand btse timeliness ofsupport available to
students across the age ranges.
(5) Expand our on-site course offering for college students.
Achieved- Moor House now Offe￿ an NOCN Construttion qualification at
Level l. Practscal elen7ents of the murse are delivered in a bespoke worbhop
created on ste,

(6) Increa* our capacity to ￿tter meet demand.
Ach￿ved- see 'Estates'on page 9.
(7) Contlnue our research into language disorders to the tenefit of our own
students and the broader community.
Achpved- see 'Research & Training Insts"tute'on page 7.
(8) Develop outreach Servi￿ to help the tran51tion for students post McM)r House
College.
PartialtyachÉved- new Transition Ccxydinatorin post.
student Achievement and Perforniance- SdThl
Moor House has 138 school students in total (2022: 131).
All students achieved above experted 'entry to exit, data statistics for a specialist setting,
with 100 % achieving at thst exFEcted progress in English and Math's.
77 % of students gained at least one GCSE or equivalent, and we had an increase of 90
G(5E or equivalent entries.
Three students gained a Distinction in Level 2 Food & Cookery, whilst our Creative Arts
students all gained EL Diploma qualifications, Other highlights included passes for all of our
English Language GCSE entries and some strong passes (five or abc)ve) in English Literature,
Math's, Saen￿. In Art at Potteryf two students rereive two Grade 9,5 and one Grade 8.
The students participated in a range of extra-curricular activities and a number of
educational and residential visits during the year. The students also benefit from Moor
House's own 25-metre swimming pool and have the opportunty of participating in an
e*censive extra<urricular programme induding srx)rt, mugc and drama dubs, as well as
trips out including anema visits.
student Achievements & perfornian￿- College
Moor Hcxjse had 71 college students in totsl (2022: 58).
As part of Mwr House provision, the students attend a Partner Provider, supported by
members of our stsff. This enabled students to follow a wide range of courses induding Art
& Design, Media, Icr, E-sports, Horticulture, ￿SherieS, Land based leaming, Catering,
Health and Social Care, Travel and Tourism and Animal Management to name a few.

Our College students improved ￿rfOrnian￿ from last year in English and Math's and this
was repeated in their courses in other sub]ects that are provided by our partner providers
and supwrted by our Staff. At the end of the academic year all 22 of the 23 leavers
transitioned successfully into Education, Employment or Training, with one of the leavers
still awaiting the outcome of a tribunal.
Two students progressed to Universty, I l entered Further Education, three entered
employment or trainingi with seven students continuing onto a Post-19 provision.
Overall academic achievement in july 2023 resulted in a 46% pass rate in Math's, IOO/o pass
rate in PSHCE and 65.546 of students achieved their English qualifications. In addition to this
IOOO/o of students achieved their vocational qualifications with 63% achieving merit or
distinction grades at Level 1, 47¥0 achieving merit or distinttion grades at Level 2 and 550
achieving merit or distinttion grades at Level 3.
NE￿ Data remains 00/0, With no students not belng In Education, EmFloyment or Training
when they leave Moor House School & College.
Moor House Research and Tralnlng Institute Achievements & Performan
The Moor House Research and Training Institute is a department of Moor House School
and College with valued contribution to supporting our charitsble aims, namely..
i) informing and validating provision at Moor House;
ii) providing resour￿5 far use at Moor House such as development of Shape Coding and
the Wheel of Independen￿ which are integral to provision to our students at Moor House
on a daily basis.
iii) sharing our research and resources from the work of the Institute outside the
organisation to benefit a wide range of children with language disorde￿. This is achieved
through:
a) raising aWar￿eSS of language disorders and in particular of DLD;
b) carrying out and publishing internatlonally-recogni5ed research into interyentions for
children and young peop￿ with DLD, thus improving the quality and range of eviden
available to professionals, familiesi policy makers, and researchers,.
c) developing and delivering high quality training courses and resources based on our
research and extensive practical experience for professionals who work with children with
language disorders; and
d) influencing policies and practi￿ affecting (hildren with DLD.
The research contribut8J to five new paper submissions, with three having been published,
namely:_ 'Supporting adjective le8ming by diildren with Deve/opmentalL7nguage Disorder..
Enhancing metalinguistscappr(Bcheg, 'Identifying Developmenta/Language ￿50rder in Deaf
Children &vith Cochlear Implants.. A Case Study of Three Children, and ' The gramn7atica/ty
judgment mowhology in children with and without Developn7ents/Language DisordeR. We also
carried out further pilot studies on grammar and vocabulary which we will build on in 2023124. This
research work informs future provision at Moor House and elsewhere.

TrainiThJ courses continue to te provided for s￿ech and Language Therapists (SLTS),
Occupational Therapists (OTS) and those working within Education. Our webinar range wa5
expanded during 2022123 with the development of a new Developmentsl Language Disorder
(DLD) Webinar Series focusing on supwrting children with DLD in different curriculum
subjects, aimed predominanuy at teachers.
Links with the Community and Fundraising
The year sav4 the culminab-on of large-scale capital development fundraising wlth the ofFicial
opening of the new Speclallst Therapy Hub, and we were delighted to welcome Her Royal
Highness The Duchess of Edinburgh to see its impact on stsff and students, and see the
significant improvements that have been made Sin￿ her last visit.
This yearfs fundraising efforts were focused on supporter-led initiatives. The record-breaking
Summer Fete held in May was a tremendous Suc￿sS and brought t(yJether students, ex-
students, staff, and the kncal community, for a wami and enjoyab￿ day.
The commitment of Moor House parents, carers and supporters was also noteworthy, with
individuals undertaking thallenging fundraising activities and hosting fabulous events. The
epic South Coast Challenge, London Marathon, Leeds Half Marathon, RideLondon60 and the
APEX Super car dub event were anvjng the endeavours that raised substantial amounts for
the School & College. We are also extremely grateful to those who made individual
donations toward SFeafic projects and to donors who genemusly left gifts in wills, and their
families.
Moor House School & College has strong ties with the I￿al community. The school's storts
facilities serve as a hub for various schools and dubs in the area, emphasising Moor House's
commitment to keing an attive and inclusive member of the community. Furthemiore, the
school opens its doors to local residents, welcoming them to participate in events such as
the summer Fete.
A notslje vislt from the MP for East Surreyi Claire Coutinho, further strengthen8J
community ties and the sthool's termly magazine seNed as a valuable platform for keeping
supporters infomied of the schix)I's attivities and achievements.
Additionally, partnerships with Handson and 40 volunteers from St lames's Pla￿ Wealth
Management resulted in the creation of a wonderful and vibrant sensory garden and a
reflection Spo￿ outside the new Therapy Hub.
In an effort to engage the community further, McK)r House encourages local residents to
become a member of the'Friends of Moor House,, a voluntary association providing a
platfonn for individuals with an interest in the school to stay informed about news and
developments, and to provide assistan￿ from time to time.
Friends of Moor House actively participated in vartous Initiatives this year, showcasing their
dedication to SUPFK)rting the school. Notably, they played a vital role in conducting job
interviews with students for the second consecutive year, and as part of Mwr House's 75th
Anniversaryi played a crucial role in curating an exhibition of documents and photC*3raphs
showcasing the rich history of Moor House. Additionallyi Friends of Moor House contributed
to the school's library ￿organISatIon and volunteered as gardeners, tending to the beds in
the quadrangle.
Moor House 15 registered with the Fundraising Regulator and commits to Complian￿ with
the Code of Fundraising Practi￿, The General Data Protection Regulabon, Charity
C￿MISsion guidelines and Moor House's own Ethic31 Fundraising Policy. There have b￿n
no complaints Con￿rning fundraising activities.

Esiates
As part of an agreed rolling programme of refurbishment and repIa￿rnent, improvement
works during the year included the o)nversion of the Conferern￿ room into two classrc)oms
for Key Stsge 2, meaning that all Key Stage 2 dasses can now directly ac￿5 the Quad
outdoor spa￿. We also instslled a new intruder alarm system to the residential buildings.
Our regular upgrade prLxJramme also induded new r¢X)flng on the Garfield Weston Leaming
Zone, replaong the flooring in four classrooms Wlth new (ArFets in the main building, air
conditioning was installed to Garfield Weston and three dassrooms in the main buildingi the
L(xlge was converted into Offi￿ Spa￿ for the research institute, repla￿ment of the main
gas supply pipe to the school and continued upgrading of the school's electrical wiring.
The highlight of the year was the completion of the extension of the Car Park aikjing an
additional 21 much needed parking bays on site. As for the immediate future planning
rmission has beer) applied for in respect of a major reftjrbishment of the din1￿ room and
kitchen bl(Kk and it is hoted that we will ke able to carry out this WO￿ towards the end of
the current year.
Plansfor the FU￿
Mwr House remain committed to ensuring that we continue to maintain our eX￿llen￿ in
provision. The key strategic priorities forming the foundation of the Moor House
Development Plan for 2023124 are to:
SUPPK)rt the succe55 and wellLEing of our people;
expand and enhan￿ provision;
supp)rt our students to become confident and independent meMtr￿rs of ￿lety.
and
to be rec(xJnised as a Wing Vol￿ in raising awareness and assisting thildren and
students with DLD.

Our Finances
Total income for the year ended 31 August 2023 of £12,528,113 was an increase of
£1,441,323 on the previous year's totsl income of £11,086,790. The prinapal Sour￿ of
income was pupil which amounted to £11,738,870 an increase of £1,333,955 on the
previous year mainly as a result of an increase in pupil numbers from 189 to 208, reflectsng
the high regard in which Moor House is held. 99010 of pupil's fees were funded by Local
Authorities. Totsl expenditure of £11,310,039 was a 16 % increase on the previous year's
total ex￿nditUre of £9,721,119 refletting inflationary pressures on costs during the year,
especially on staff costs. The resulting net operating surplu5 for the year of £1,218,074 is
10.80/0 down on the previous year's surplus of £1,365,671.
The year-end revaluation of Mix)r House's defined benefit pension scheme showed a
surplus of scheme assets over liabilities of £1,090,000 which was an increase of £136,000
over the 31 August 2022 net surplus of £954,000. The small increase in the surplus mainly
arose as a result of an increase in the discount rate used year-on-year from 4.250/0 to
5.25010 offset by a reduttion in the value of the scheme's assets (Note 14). This surplus has
again not been recogniseyj in the a￿OUnts as the Charity is unable to recover any part of
the surplus by way of ￿fundS from the scheme.
As part of their strategic plan for the Charity the Trustees are planning to undertake
major capitsl projects. The first being the complete refurbishment of the existing dining
room and kitchen bl¢xK in order to increase dining capacity to meet the increase in student
numbers, to create a "quiet" dining area for those students that require such provision and
to utxjate kitchen equipment. It is hoped that this projett will commence during the coming
year. The intention is that an￿ the dining and kitchen project has been completed it will L
followed by the construttion of a performing arts building, a much needed additional facility.
The current cost estimate for these t￿0 projects is in the region of £5.5 million and the
Trustees have chosen to set aside £4 million of the Charivs funds towards this cost with the
balaTr￿ to be raised through a fundraising campaign. A £4 million Site Development
Designated Fund was therefore set up on 31 August 2023.
The Charity has a strong balan￿ sheet with net assets at 31 August 2023 of £11,555,224
(2022: £10,337,150) including net cash and cash equivalents of £4,779,557 (2022:
£3,786,259) and Unrestri¢tted Funds of £11,512,033 (2022: £10,284,235).
The Trustees are committed to ensuring that future investment is met from cash flow
generated by its charitsble activities and the cc￿tinUed SUc￿S of its fundraising campaigns.
io

Reserves and Reserve policy
Total funds at 31 August 2023 were £11,555,224 (2022.. £10,337,150) and comprised an
Endowment Fund of £43,191 (2022: £52,915), which cannot be spent and total
Unrestricted Funds of £11,512,033 (2022.. £10,284,235). Of the total Unrestricted Funds an
amount of £4,000,000 (2022.. nil) has been earmarked by the Trustees as a Designated Site
Development Fund and £5,812,548 (2022., 5,755,950) as a Designated Fixed Asset Fund as
this amount has been invested in the Charity's buildings and other fixed assets used in the
delivery of the services to the beneficiaries and is not freely available to spend, a Welfare
Fund of £21,664 (2022: £21,065) which can be for the benefit of students, with the
balan￿ of £1,677,821 (2022: £4,507,220) being a General Unrestrbcted Fund.
The Trustees reseNes ￿lIcY is to hold a General Unrestrirted Fund equivalent to at least
one tem's operational expenditure, currently £3.6 million, to allow for the Maintenan￿ of
the services provided and for adequate working capital if there wa5 a temporary rduction
in income or incursion of unforeseen costs. In addltlon, the Trustees are committed to
ensuring Moor House's facilities are kept to the highest standard for the Eenefit of all of its
pupils. Whi15t the General Unrestricted Fund at the year*nd of £1,677,821 is below the
policy target of £3.6 million the Trust&s considered it appropriate to set aside £4 million of
the Charity's Unrestritted Funds as a Deslgnatsd Site Development Fund, in accordan
with their policy of keeping the School's facilities to the highest standard. The Trustees will
keep this policy under regular review with the aim of rebuilding the General Unrestritted
Fund to the required level over time.
Going concern
Mcx)r House participates in the Surrey Pension Fund (the Fund) part of the Local
Government Pension Scheme (LGPS), a defined ￿nefIt scheme, which was closed to new
Mwr House entrants in 2008. Moor House engages an independent actuary to carry out a
valuation, for accounting purposes, of the Fund at the balan￿ sheet dates. As described in
Note 14 to the accounts the Scheme had a surplus of assets at 31 August 2023 and 31
August 2022 of £1,090,000 and £954,000 restErtively. However, the trustees are aware that
the result of the annual valuation can be volatile and this is reflected in their financial
strategy for Moor House and their regular monitoring of Moor House's finan￿.
Other key risks that could potentially have a detrimentsl effect on Moor House'5 fInan￿S
indude demand for pla￿5 and capacity fvr day residential students, pressure on Local
Authorities fundingi expansion of facilities on site whilst ensuring student provision is
Maintain￿ and recruitment and retention of 5rwal￿t stsff.
Having reviewed these risk5 and in view of the strong levd of Unrestricted Funds, the
In￿eaSe in pupil numters and the strong indications of continuing pupil demand the
Trustees are of the opinion that the Charity is a going con￿rn for the forthcoming year and
for the foreseeable future.
li

structure, Governance and Management
Moor House opeTrtes under a scheme document which was sealed by the Charlty
Commission for England and Wales on l June 1998, as amendej by resolution dated 9
D￿rnber 2013, which indudes the regulations for the appointment of Trustees. Moor
House's purpose is the advan￿ment of education in particular by means of the running of a
special school within the meaning of the Education Act 1993, as set out in its scheme
document.
Organisation structure
The Board of Trustees Is responsible for the overall management and control of Moor House.
Whilst the ultimate responsibility rests with the Board of Trustees, which deals with strategic
and financial issues, other operational considerations are ￿legated to the Board of
Governors, with day-to-day matters king handled by the Prinapal, Bursar and Business
Manager and Senior Management Team. All of the Trustees are Governors; in addition,
there are one Parent Governor, one Staff Govemor and one Teacher Govemor. The Principal
and Bursar attend all Trustee and Governor meetings.
The sub-committees of ￿r House were:
'Every Child Matter5" Commktee - prowses the priorities for the five outcomes of
the'Every Child Matters, agenda. It monitors safeguarding via termly monitoring visits
and the work of the safeguarding Trustees.
2. Pmgress & Attainment Committee - monitor5 all aspects of student prcgress and
attainment in education, therapy and care.
3. Finan￿ & Audit Committee- monitors, supports and recommends improvements in
financial planning, control and performan￿ to ensure long-term finanaal stability.
4. Human ReSour￿S & GO¥eman￿ C(wnn7itt&- monitors, supports and recommends
Improvements in the irnplementation of HR strategies and aims to support stLtdent
and staff welfare. Ensures g0Veman￿ structure and pro￿55e5 are fit for purtK)se.
5. Committee- to decide the pay for senior managers and recommend pay and
remuneration policy for groups of sttff.
6. Research EthitJ ComMitt￿- to assess all internal and external research projects
submitted by the internal Ethics CA)mmittee for assuran￿ that any research projett
meets MHS&C ethical stsndards kefore approval.
12

Trustees (membership of sub-committees in brackets)
Mr S Dennison (1; 3; 4 and 5)
Mrs C Combes (1; 2 and 6)
Mr S Gooch (2. 4 and 5)
Mr W Gunston (3. 4 and 6)
Mrs L Harlow (3. 4 and 6) - retired 20 March 2023
Mr D Marnham (3; 5)
Mr K Maskell (2; 5)
Mrs L Middleditch (l)
Mr R PIsk0￿ (3) - appointed 22 November 2022
Dr J Ireson - apFuint8J 18 March 2024
Chalr
Governors
All Trust￿, as listed at£*ve plus
Shauna Graham (4) Teacher Governor - retired 20 March 2023
Sam Ackerley (4) Teacher Govemor - appointed 20 March 2023
Mrs J Irvine (l) Parent Governor
Mrs J Vallantr (l) Stsff Governor
Key Officer5
Mrs H A Middleton (1. 2. 3; and 4) fvincipal
Mrs N Bradley (l and 2)
Deputy Headteacher- Curriculum and KS4
Dr S Ebbels (6)
Director of Research & Training Institute
Mrs N Maric (1; 2 and 6)
Head of Therapy Servi￿5 and
Admissions
Head of Safeguarding and Residential Care
Bursar & Business Manager
Deputy Headteacher- College
Deputy Headteackw - KS21K53
Mrs Barbara Martin (l and 2)
Mr C Sharp (3; 4 and 5)
Mrs M Van-Niekerk (l and 2)
Mrs S William5 (l and 2)
The chairs of the Committees are appointed by the Trustees. All Trustees and Governors
give their time freely and no remuneration or reimbursement of expenses was paid in the
period. No Trustee or Govemor or person connected with them retrived any benefit from
Moor House, other than the Staff and Teacher Governors in the normal perfOrMar￿ of
their duties and the Parent Governor in the normal attendance of their children at McK)r
House.
13

Organisation management
The Trustees and Governors determine Moor House's general policy. The day-to4ay runnir¥J
of Moor House is delegated to the Principal, supported by the senior staff. The Principal
undertakes the key leadership role overseeing educational, therapeutic, pastoral, and
administrative functions in consultation with senior staff. Day-to-day administration Is
undertaken within the polioes and prO￿dureS approved by the Trustees and Govemors; this
provides for signifficant expenditure decisions and major opitsl projects to be approved by
Trustees armj Governors. Trustee5 and Governors conduct a prcKJramme of monitoring and
reviews on a range of key areas of operab"on.
The Prlncipal overs￿5 the recruitment of senior staff, whilst under delegated authority the
Deputy Headteachers, the Head5 of Therapy and Residential Care, and the Bursar and
Business Manager oversee the recruitment of their staff. The Trustees are involved in the
recruitment of members of the Senior Management Team induding the Principal.
Key management remuneration is set in accordan￿ with Moor House's perfomance management
fTrmework including the Perfornian￿ Related Pay Policy for Teachers and "Agenda for Change" for
Therapists.
Other Relatlonships
M(J)r House is a member of the National Association of Independent Schools and Non-
Maintained StEcial Schools (NASS) which provides opwrtunities to Share extsise,
knowledge and experien￿ across the special school sector.
Risk Management
The Trustees are responsible for the management of risks and all the risks identified in the
MLyJr House risk register have b&n allwated to individual Trustee sub-committees and are
reviewed on a regular basis and the major identified risks are reviewed by the Governing
B￿Y also C￿ a regular basis.
Moor H￿se has established pff￿edures and controls to assess and regularly review operational and
financial ris￿. These controls include.,
comprehensive finandal and strategic planning;
robust budgeting and management accounting prwedures;
fomial written poliaes and prC￿dUres (induding business contlnulty and crisis
management).
fomal agendas and minutes for all Tnjstees and Govemors m￿tIng5, including
sub-committees.
dear authorisation and approval levels;
established organisational structure with dear Ilnes of rewrting;
vetting procedures as requir&1 by law; and
regular review of the identified nsks in the risk r￿ister by Trustee sub-committees and
major risks by the Goveming B￿Y on a regular basis.
14

well as regular in-house instections, a full independent external Health and Safety Audit
and Fire Risk Assessment are each completed annually and reported to Governors to ensure
the safety and welfare of the whole community. Health and Safety procedures and risk
assessments are periodically reviewed. Risk asSessM￿ts are undertaken for major projects
and reviewed by the Trustees.
The Trustees are satisfied that major risks are adequately mitigated and that reasonable and
appropriate procedures are in pla￿ to deal with them should they arise.
Moor House is committed to promoting g¢Jod health and safety amongst Fts employees,
students, their families and visitors and complying with all relevant health and safety
I￿jiS1at10n.
Moor House is committed to the"Safeguarding of all children" All stsff and Govemors
receive child protection training.. all member5 of the Senior Management Team, HR team,
middle 5eaders, and Trustees have re￿iVed "Safer Recruitment" training. This training 15
regularly updated. Trustees and Govemors undertake safeguarding monitoring and reviews
and oversee rna1ntenan￿ of the single central record.
Trustee and Governor Recruitment and Trdining
Moor House maintains a Board of Trust￿ with a range of appropriate skills. New Trustees
and &wernors are appointed by the Board of Trust&s after suitable and appropriate
vetting. Each Govemor and Trustee is provided with a hand1￿k detailing key information
about the School's ServI￿S and operation. An induction programme organised by the Board
and Moor House's Senior Management Team ensures that newly apFointed Trustees are
acquainted with all relevant Board and individual Trustee responsikn'lities, induding child
protection trainirvj,
Trustees. Responsibilities
The Trustees are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally AC￿pted Accounting Pra(tice).
The law appliGible to charities in England and Wales requires the Trustees to prepare
financial statements for each financial year that give a true and fair view of the stste of
affairs of the tharity and of the ino)ming resources and application of resour￿5 of the
charity for that period. In preparing these financial statements, the Trustee5 are requir
to:
select and consistently apply suitable accounting wlicies;
obseNe the methods and Pri￿lPIeS in The Charities Statema* of Reo)mmend&l Practi
(SORP);
15

make judgements and estimate5 that are reasonable and pwdent,
state whether applicable accounting stsndards have been followed, subject to any
material departures disclosed and explained in the finanaal statements. and
prepare the flnancial statements on the going con￿rn basis unless it is
inappropriate to presume that the charity will continue in business.
The Trustees are resp)n5ible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial py)sition of the tharity and enable them to
ensure that the financial statements comply with the Charities Act 2011 and the provisions
of the Trust Deed. They are also responsible for safeguarding the assets of the charity,
maklng proper allocation as required by charity law, and tsking reasonable steps for the
prevention and detection of fraud and other irregularitie5.
Moor House has re-appointed Mwre Kingston Smith LLP to act as auditors this year,
BY ORDER OF THE BOARD OF TRUSfEES
18 March 2024
Acknowledgements
The TrUSt￿S are indebted to every one of our donors and fundraisers who have donated,
pledged, raised money, secured cotporate donations, or hosted events on behalf of Moor
House in the [￿st and during the financial period ending 31 August 2023. Our donors and
supporters have enabled us to provide faalities and resour￿ which would not otherwise be
available to our children and students.
16

Professional Advisers and Key Informatlon
Auditors:
Moore Kingston Smith LLP
9 Appokl Street
London EC2A ZIP
Bankers:
Lloyds Bank plc
21 Ststion Avenue
Caterham
Surrey CR3 6Yr
The Trustees are very grateful for the pro bono support of their solicitors 05￿me Clarke
LLP, One London Wall, London, EC2Y SEB in the p￿vIsion of mainly commercial and
contractual advi￿.
••
For further information on how you can support us please
vtsit.. mcK)rhouseoxted.(D.uVsupFQrt-us
Registered offi￿..
Moor House School & College
Mill Lane, Hurst Gr￿n, Oxt&l, Surrey, RH8 9AQ
Telephone:
Email: info@moorhouseschool.co.uk
01883 712271
Website: www.mwrhouseoxted.co.uk
Charity No. 311871
17

Moor House School & College
Independent Auditors Report
To the Trustees of Moor House School & College
INDEPENDENT AUDITOR'S REPORTTO THETRUSTEES OF MOOR HOUSE SCHOOLAND COLLEGE
Oplnlot)
We have audited the financial statements of Moor House School and College for the year ended 31 August
2023 which comprise of the Slalernent of Financial Actiwlies, the Summary Income and Expenditure Account,
the Balan￿ Sheet, the Cash Flow Statement and notes lo the financial stalemenls, inGluding significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Stsndards. Including FRS 102 'The Financial Reporting Standard
AppI￿able in the UK and Republi¢ of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial slatemenls..
give a true and fair view Df the stste of the charity's affairs as al 31 August 2023, and of its incoming
resources and application of resou￿$, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
PraCt￿e." and
have been prepared in accordance with the requirements of the Chaniies Act 2011_
Basis for opinion
We conducted our audit in accordance wf(h International Standards on Auditing {UKI IISAS IUKII and
applicable law. Our responsibilf(ies under those slandards are further described in the Auditor's
Responsibilities for the audit of the financial slalements section of our report. We are independent of the charity
in accordance with the ethical requirements that are relevant to our audit of the financial slalemenls in the UK,
including the FRC'S Ethtcal Standard, and we have fulfilled our other ethical responsibilrties in accordan￿ with
these requirements. We believe tha the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements. we have conclud&J that the trustees, use of the going ¢oncern basis of
accounting in the preparation of the financial stslements is appropriate.
Based on the work we have perfomed, we have rw)t identified any material uncertainties relating to events or
condrtions that, individually or colleclivoly, may cast significant doubt on the charity's ability lo continue as a
going concem for a period of at least twelve months from when the financial ststements a￿ authorised for
issue.
Our responsibilities and the reswnsibilities of the truste¢5 Wth respect to going Goncern are described in th8
relevant sections of this report.
Other infomiation
The other information comprises the infomation inclLJded in the annual report, other than the financial
slalements and our auditorfs report Ihereon. The trustees are responsible for the other information contained
within the annual report. Our opinion on the financial stalemenls does not cover the other infomiation and,
except to the extent otherwise explicitly slated in our report, we do not express any form of assurance
conclusion Ihereon.
Our fesponsibilily is to read the other infomiation and. in doing so, consider whether the other infomialion is
materially inconsistent with the financial slalements or our knowledge obtained in the course of the audit or
otherwise appears to be materially misslaled. If we ￿entIfy Such rnalerial Inconsistencies or apparent material
misstatements, we are required to detemine whether there is a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there ts a material
misstatement of this other infomiation. we are required to report that fact.
We have nothing 10 report In this regard.

Moor House School & College
Independent Auditors Report
To the Trustees of Moor House School & College
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report
lo you if, in our opinion..
the infomation given in the Trustees, Annual Report is inconsistent in any material respect with the
financial statements., or
the chari(y has not kept adequate accounting records,. or
the financial statements are not in agreement wth the accounting ￿CordS and returns., or
we have not re￿iVed all the information and explanations we required for our audit.
Responsibilities of trustaes
As explained more fully in the Iruslees, responsibilities statement, tha tDJStees are responsible for the
preparation of the financial slalements and for being satisfied that they give 8 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 misslalemenl, whether due lo fraud or error.
In preparing the financial slalemenls. the trustees are responsible for assessing the charity's ability to continue
as a going concem, disclosing. as applicable, matters related lo going con￿rn and Ljsing the going concern
basis of accounting unless the trustees either intend lo liquidate the charity or lo eease operations, or have no
realistic allemalive bul to do so
Auditor's Responsibilities forthe audlt of the financial statements
We have been appointed as auditor under Section 144 of the Charities Act 2011 and report in ¥cordance wth
regulations made under section 154 of that Act.
Our objectives are lo obtain reasonable assuran￿ about whether the financial slalemenls as a whole are free
from material misstatement, whether due to fraud or error, and lo issue an audilorfs report that includes our
opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always delecl a material misstatement when il exists. Misslalemenls can arise
from fraud or error and are considered material ff, individually or in aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial stalemenls.
As part ofan audit in a¢¢ordance with ISAS {UKI we exercise professionaljudgement and maintain professK)nal
scepticism throughout the audrt. We also,.
Identify Ènd assess the risks of material misslalement of the financial statements, whether due lo fraud
or error, design and perform audit procedures responsive lo those risks. and obtain audit evidence
that is sufficient and appropriate to provide a basi5 for our opinion. The risk of not detecting a materkgl
misstatement resuKing from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant lo the audit in order to design audit pro￿du￿$
that are appropriate in the circumstances, bul not for the purposes of expressing an opinion on the
effectiveness of the charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of ￿cOUntIng
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going Con￿rn basis of accounting and.
based on the audit evidence obtained, whether a material uncertainly exists ielated lo events or
condilK)ns th81 may cast significant doubl on the Gharily's ability to continue as a going Con￿￿. If we
Conclude that a material uncertainty exists, we are required to draw attention in our audrtorfs report lo
the related disclosures in the financial slalements or, rf such disclosures are inadequate, lo mojify our
opin*)n. Our eonclusions are based on the audit evidence obtained LJP lo the date of our auditor's
report. However, future events or condi(ions may cause th8 charty lo cease to Continue as a going
cOn￿rn.

Moor House School & College
Independent Auditors Report
To the Trustees of Moor House School & College
Evaluate the overall presentation, structure and conlenl of the financial slalernents, including the
disclosures, and whether the financial slalemenls represent the underlying transactions and events in
a manner that achieves fair presenl81ion.
We communicate with those charged with governance regarding, among olh8r matters, the planned scope
and timing of the audit and significant audit findings, including any significant deficiencies in internal ￿ntrol
that we identify during our audit.
Explanation as to what extent the audlt wa$ considered capable of detecting irr8gularÈties. including
fraud
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
prgcodures in line with our responsibilities, outlined above, to detect material misstslements in respect of
irreguiarilies, including fraud. The extent to which our procedures a￿ capable of delecling irregularf(ies,
including frautj is detailed below.
The objectives of our audrt in respect of fraud, are., to ¢denlify and assess the risks of material misslalemenl of
the financial statements due lo fraud,. lo obtain sufficient appiopriate audit evidence r￿ardIng the assessed
risks of material misstatement due lo fraud. through designing and implementing appropriate responses to
those assessed risks., and lo respond appropriately lo instances of fraud or suspected fraud identified during
the audit. However, the primary responsibility for the p￿VentIOn and detection of fraud rests with both
management and those charged wf(h govemance of the charty.
Oui approach was as follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charity and
considered that the most significant are the Charities Act 2011, the Charity SORP, and UK financial
reporting standards as issued by the Financial Reporting Council.
We oblair¢ed an understanding of how the charf(y complies with these reqL¢irements by di8CU85ions
with rnan￿ement and those charged with governance.
We assessed the risk of material misstslemenl of the financial statements, including the risk of material
misstatement due to fraud and how il might occur, by holding discussions with management and those
charged with governance.
We inquired of management and those charged wrth governance as to any known InStan￿S of non-
Complian￿ or suspected non-compliance wi(h laws and regulations.
Based on this understanding, we designed specrfic appropriate audi( procedur8s to idenlrfy instantss
of non-compliance wf(h laws and regulations. This included making enquiries of management and
those charged with governance and obtaining additional corroborative evidence as required.
There are inherent limitations in the audit procedures described above. We are less likely lo become aware of
instances of non-compliance with laws and regulations that are not closely related to events and transactions
reflected in the financial statements. Also, the risk of not detecting a material misslalement due lo fraud is
higher than the risk of not detecting one resulting from error. as fraud may involve deliberate concealment by.
for example, forgery or intentional misrepresenlalions, or through collusion.
20

Moor House School & College
Independent Auditors Report
To the Trustees of Moor House School & College
Use of our report
This report is made SO￿lY lo the charity's Iruslees, as a body, in accordance wi(h Chapter 3 of Part 8 of the
Charities Act 2011. Our audit work has boen undertaken so that we might slate lo the charity's Iruslee5 those
matters we are required lo stsle to them in an audrtorfs report and for no other purpose. To the fullest extent
permrtted by law, we do not accept Or assume responsibility lo any paty other than the ¢harily and charitys
trustees as a body, for our audit wort(, for this rerx)rt. or for the opinion we have fomied.
J_A LLP
19 April 2023
9 Appold Street
Londtx)
EC2A 2AP
Slalutory auditor
Moore Kingston Smith LLP is eligible lo act as auditor in tem)s of section 1212 of the Companies Acl 2006.

Moor House School & College
Statement of Financial Activities
For the Year Ending 31°, August 2023
Unrestricted
Funds
Restricred Endowment
Funds
Fund
TOTAL
FUNDS
2023
TOTAL
FUNDS
2022
Notes
INCOME
Income from charitable attivities
School and College fees
Assessment Fees
Tralning courses & leciure fee5
Grants
Bursaries & Pupil Premium
Bank Interest
Donations
Donations and legacies
Fundraising Events
Parents contributions
Income from trading activities
Catering
Rent from flats
Hire of swimming pool & hall
11.738,870
49,400
129.983
11,738,870
49,400
129,983
342,798
40,965
75.160
10,404,915
42,200
106,065
287,564
20,226
2,550
342.798
40,965
75,160
37,788
8.924
37.788
8,924
47,425
147,889
6,100
26,291
47,425
5,785
15,665
21,540
16,776
40,024
16,776
40.024
Total Income
12,137,890
390.223
12,528,113
l T,086,790
EXPENDITURE
Charitable activities
Education & speech therapy..
Siaff costs
Education costs
Admin & establishment
Domestic costs
Depreciation
Interest
Fundraising aciivities
Fundralsing & marketing
3 8,732,309
4 605.376
950,004
6 247,315
9 254,598
91,127
123,742
132,249
134,232
8,856,051
737,625
1,084,236
247,315
264,322
91,127
7,611,457
597,139
784,477
191.123
220.615
291,109
9,724
29,363
29,363
25,199
Total Expenditure
8 10,910,092
390,223
9,724 11.310.039
9.721,119
NET INCOME/IEXPENDITURE)
1.227,798
19,7241
1.2 18,074
1.365,671
Other recognised gains/llosses
Actuarial net gain on defined
benefit pension scheme
2,882,000
NETMOVEMENT IN FUNDS
Reconciliation of funds..
Total funds brought fotward
1,227,798
19,7241
1,218,074
4,247,671
10,284,235
52.915 10,337,150
6,089,479
FUNDS CARRIED FORWARD
11.512,033
43,191 11,555.224
10,337,150
The notes on pages 25 10 38 form part of these Flnancial Statemenis
All transactions are derived from contlrsuin9 activities
There are no reco9nised gaills or losses other than the results for the year as sei out above
22

Moor House School & College
Balance Sheet
As at 31" August 2023
2023
2022
Notes
FIXED ASSET5
Tangible assets
CURRENT ASSET5
Debtor5
Cash and cash equivalents
7,875,370
7,904,785
2,820,551
6,799,188
2,593,589
5,882,179
9.619.739
8.475,768
CREDITORS.. Amounts falling due
within one year
14,001,560)
14,025,874)
NET CURRENT ASSETS
5,618,179
4.449.894
TOTAL ASSETS LESS CURRENT LIABILITIES
13,493,549
12,354.679
CREDITORS.. Amounts falling due
after more than one year
11 ,938,3251
12,017.5291
TOTAL NET ASSET5
11,555,224
10.337.150
FUNDS
Unrestricted funds
General fund
Welfare fund
Designated funds
1,677,821
21,664
9,812,548
4.507,220
21,065
5,755,950
TOTAL UNRE5TRicfED FUNDS
11,512,033
10,284,235
Endowment fund
43,191
52,915
TOTAL CHARITY FUNDS
11,555,224
10,337,150
Approved by the Board of Trustees on 18 March 2024
and signed on its behalf by".
A)1
<5)
S Dennlson - Chalr
D Marnham- Trustee
The note5 on pages 25 to 38 form part of these Financial Ststements
23

Moor House School & College
Cash Flow
For the Year Ending 31" August 2023
2023
2022
Cash flows from operating aaivlties
Cash generated by operations
,228,205
2,18QI,209
Investing activiiies
Purchase of tangible fixed assets
1234,9071
11 ,800,3291
Financing attivities
Loans ￿paid
176.2891
1789,6431
Nei cash used in investing & financing attiviiies
1311,1961
12,589,972)
Net increaselldecrease) in cash and cash
Equivalent5
917,009
1409.763
Cash and cash eQ￿1valentS ai beginning of year
5,882,179
6,291,942
Cash and cash equivalents at end of year
6,799.188
5,882,179
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023
2022
Nei income for the reporring period
Adjustments for..
Depreciation of tan9ible fixed a55eis
MoveEnent5 in working capital..
Ilncreasel in debtors
(Decrease) in creditors
1,218,074
1.365,671
264,322
220,615
1226,9621
127,2291
1182,1871
776.110
1.228,205
2,180,209
CASH AT BANK AND CASH EQUIVALENTS
2023
2022
Cash at bank and in hand
Cash equivalent 132 day notice bank account)
Cash equivalent 195 day notice bank accoun
1,602.445
2,177.847
3,018.896
1,759,374
4,122,805
Cash and cash equivalenis at end of year
6,799,188
5,882.179
ANALYSIS OF CHANGES IN NET CASH AND EQUIVALENTS
At I Sept Cash flows
Non cash
2022 £
changes £
5,882,179
At 31 Aug
2023 £
6,799,188
Cash
917,009
Borrowings- due within one year
78,391
176.2891
79,204
81,306
Due aftei more than one year
2,017.529
179,2041
,938.325
2,095,920
176,2891
2,019,631
Total Nèt Cash & equivalents 3,786,259
993.298
4,779,557
The notes on pages 25 to 38 form part of these Financial Statements
24

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
ACCOUNTING POLICIES
Trust Informatlon
Moor House School & College is a charitable trust sealed by the Charity Commissioner for
England and Wales on l June 1998.
1.1 Accounting Convenrion
These accounts have been prepared in accordance with FRSI 02 'The Financial Reporring
Standard applicable in the UK and Republic of Ireland" I'FRSI 02,1, "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 IFRSI 02) effective l January 2019. The charity is a public benefit entity
as defined by FRSI 02.
The account5 are prepared in sterling, which is the functional currency of the Charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financlal statements have been prepared under the historical cost convention.
Comparative Figures
The comparative figures are for the 12 month5 ended 31 August 2022.
1.2 Going Concern
With increased pupil numbers, solid levels of unrestricted reserves, a firm control over
expenditure and in the absence of any material uncertainties over the Charity's ability to
continue, it is considered by the Trustees to be a going concern for the forthcoming year
and the foreseeable future. Thus the Trustees continue to adopt the going concern basis of
accounting in preparing the accounts.
1.3 Charitable Funds
Unrestrlcted funds are available for use at the discretion of Trustees in furtherance of their
charitable objectives.
Designated funds comprise unrestricted 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 accounts.
Restricted funds are subject to specific conditions by donors as to how they may be used.
The purposes and uses of the restricted funds are set out in the notes to the accounts.
The Endowment Fund was established in accordance with the Charity Scheme to include as
a permanent endowment the site and buildings at the Charity Scheme date.
1.4 Income
Donations, legacies and other income is recognised once the amounts can be measured
reliably and it is probable that income will be received. Tax recoverable in relation to
donations received under Gift Aid or deeds of covenant is recognised at rhe time the donarion
is recognised. Full accrual is made on interest income receivable.
1.5 Expendlture
Expenditure is accounted for on an accruals basis and liabilities are recognised as soon as
there is a legal or constructive obligation committing the charity to pay the sum due.
Irrecoverable VAT is included with the item of expense to which it relates. Governance cosrs
comprise those relating to external audit and legal and professional charges relating to the
preparation and examination of the annual statutory accounts.
25

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
1.6 Tangible Fixed Assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost net
of depreciation and any impairment losses. Depreciation is provided on all tangible fixed
assets, Other than freehold land, at rates calculated to write off the cost of each asset evenly
over its expected useful life on a straight line basis using these annual rates..
Freehold buildings
Leasehold Buildings
IT Equipment
Motor Vehicles
Other Equipment
2%
20%
15%
It is the policy of rhe School only to capitalise items with a unit cost over £1 ,000 and a useful
life greater than one year. New building are depreciated from the date of first use. Staff costs
incurred on development projects are capitalised. Depreciation on the original Freehold
Building5 is charged to the Endowment Fund. with all other depreciation being charged to
the General Fund. The profit or loss arising from the disposal of an asset is determined as
the d ifference be￿een the sale proceed5 and the book value of the asset and is recognised
in the Statement of Financial Activities.
1.7 Impairment of Fixed Assets
At each reporting end date, the Charity reviews the book value of its tangible assets to
determine whether there is any Indication that those assets have suffered an impairment
loss. If so an estimate would be made of the impairment Ios5, and recognised immediately
In the accounts.
1.8 Debtors
Trade and other debror5 are recognised at the settlement amount after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.9 Liabilities and Provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of
a past event, it is probable that a transfer of economic benefit will be required in settlement
and the amount of the settlement can be estimated reliably. Liabil ities are recognised at the
amount that the charity anticipates it woll pay to settle the debt or the amount it has received
as advanced payments for the goods or services it must provide. Deferred income represents
fees and deposits received in advance of the academic year to which they relate.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
Where the effect of the time value of money is material the provision is based on the present
value of these amounts, discounted at the discount rate that reflects the risks specific to the
liability. The unwinding of the discount is recognised within interest payable and similar
charges.
l. l O Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investments with a short
maturity of 95 days or less from the date of acquisition or openlng of the deposit or slmllar
account.
. I l Flnanclal Instruments
The Charity only holds basic financial instruments as defined by FRSI 02. Basic financial
instruments are initially recognised at transaction value and subsequently measured at
amortised cost. Financial assets held at amortised cost comprise cash and cash equivalents
together with trade and other debtors. Financial liabilities held at amortised cost comprise
trade cred itors and bank loans.
26

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
1.12 Operating Leases
Rentals under operating leases are charged to the Statemenr of Financial Activities on a
Straight line basis over the term of the lease.
1.13 Accounting esrimates and areas of judgment
The rrustees are required to make jlsdgments, estimates and assumptions about the book
value of a55ets and liabilities that are not readily available from other sources. Such estimates
and judgments are continually reviewed and are based on historical experience and other
factors that are considered to be relevant. The trustees consider the valuation of the defined
benefit pension scheme obligation is a significant estimate and judgment affecting the
potential liability, if any, recognised in the Pinancial statements. The valuation is subject to
the actuarial assumption5 set out in Note 14 which are by nature uncertain and may therefore
result in a material adjustment to the obligation in subsequent years.
1.14 Pension Schemes
il The School contributes to the Teachers, Penslon Scheme operated by the Teachers, Pension
Agency. Contribution rates are set by the actuaries of the scheme and advised to the Board
of Trustee5 by the Scheme Adminlstrators. The scheme is a multi-employer pension scheme
and St Is not possible to idenrify the assets and liabilities of the scheme which are attributable
to the School on an annual basis. Therefore in accordance with FRSI 7 the scheme is
accounted for as a defined contribution scheme. In accordance with FRSI 02. the accounts
recognise all contributions payable to fund deficits arising as a result of past employee
service. Contributions to the scheme are charged to ihe Statement of Financial Activities
ISOFAI as they become payable in accordance with the rules of the multi employer scheme.
ill The School participates in the Surrey County Council Local Government Pension Scheme
I'LCPS"), a defined benefit scheme which is closed to new Moor House School entrants. The
scheme is subject to a triennial valuation by an independent actuary and the 31 March 2022
valuation has been received. The independent actuary has projected forward thls valuation
to the balance sheet date as set out in Note 14. The defined benefit obligation is calculaied
using ihe projected unit credit method and the fair value of plan assets is measured in
accordance with the FR5102 fair value hierarchy.
iiil The School also operates a defined contribution stakeholder scheme for eligible staff. and
pension contributions are charged in the SOFA as they become payable.
GRANTS
During the year Moor House received grants totaling £342,79812022.. £287,564) which were
fully or partially utilised during the year in compliance with the regulations governing their
use.
27

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
STAFF COSTS
2023
2022
Salaries & wages
Social Security & Pension Costs:
National Insurance
Teachers Pension Scheme {note 141
Surrey LGPS current Service cost (note 141
Surrey LGPS (note 14}
Stakeholder Pension Scheme (note 141
7,156,286 6,298.916
669,263 568,221
393,912 320,734
224,000
338,380
298,210 199,586
8,856,051 7,611,457
The average monthly number of full and part time employees during the year was 234
12022..2191
As at the end of the summer term 2023 the number of Full Time Equivalent IFtE)
employees was 198 12022'.1801
The average monthly number of FtE employees during the year was 19712022.'1841
comprising..
2023
84
29
37
2022
77
31
32
Teachers & Special Teaching Assistants
Residential Child Care
Therapists & Psychologists
Research Institute
Administration
Catering & Domestic
Maintenance
Fundraising & Marketing
21
18
197
The Senior Managemeni Team I'SMT") received salary and benefits. Includlng employer's
pension contribuiions and national insurance to the value of £839,174 12022'.£776.3731.
SMT comprised.. Principal, Bursar and 8usiness Manager, Head of Residential Care, Head of
Therapy, Director of Research and Training Institute, Deputy Headteacher-college, Deputy
Headteacher- KS2 and KS3, Deputy Headteacher- curriculum and KS4_
The number of employees whose emoluments for the year were above £60,000 pa and who
were also accruing benefits under a pension scheme was..
2023
2022
£60,000-£69,999
£70,000-£79,999
£80,000-£89.999
£1 10,000-£119,999
Total
No Trustee received or waived any remuneration or pension benefits during the year or
received any other benefits from the charity or a related party. No Trustee wa5 reimbursed
out of pocket expenses12022.' nill. The School has taken out a public liability insurance
policy that provides professional Indemnity cover for the Trustees, Governors and staff of
the charity.
There is a valuable contribution made by volunteers, especially with regard to fundraising
events. Their contribution to the School cannot be reasonably quantified in financial terms
and so has not been included in these accounts.
28

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
EDUCATION COSTS
2023
2022
FE College
Education materials
Pupil trips and welfare
Staff training and welfare
354.435 289,849
68,084
64,223
96,549
62,776
68,125
58,621
91,237
72,526
46,609
40,176
12,586
8,968
Motor vehicles
Examinations
737,625 597,139
ADMIN AND ESTABLISHMENT
2023
2022
Utilities
Repairs and malntenance
Equipment (non capital)
Licence5,consultancy and professional fees
Research & development
Staff recruitment and advertising
Printing, postage, stationery
Insurance
Travel, copier leases, bank charges, sundry
Auditor's remuneration Inote 211
358.747
204,093
264,050 235.629
86,743
53,578
139,846
90,340
16,066
4,536
20,893
48.609
47,843
42.203
90,257
66,240
23,864
19,989
35.927
19,260
,084,236 784,477
DOMESTIC COSTS
2023
2022
Catering
Domestic supplies
Medical
204,079
35,460
7,776
150,207
35,788
5.128
247,315 191,123
INTEREST
2023
2022
Loan interest
Net interest cost on LGPS penslon benefits Inote 141
Early repayment break costs
91.127 100,960
48,000
142,149
91,127 291,109
29

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
TOTAL EXPENDITURE
Fundraising &
Education
Marketing Governance
2023
Total
2022
Total
Suppon Service Costs..
Admin.Maint,Finance,HR,IT
Fundraising & Marketing
Governance
806,941
806,941
96,245
54,369
682,087
100,429
25.880
96,245
54,369
806,94T
10.352,484
96.245
54.369 957.555 808,396
10,352,484 8,912,723
Direct Charitable Costs
11,159,425
96,245
54,369 11,310,039 9,721,119
TANGIBLE FIXED ASSErs
IT & other
Total Equipment
Motor
Vehicles
Freehold Leasehold Ftrojects
Land & Buildings L&B WIP
Bulldings
cosr
At I September 2022
Additions
Transfers
10,028,726
234,907
485,771 169,180 9,262,157 109,333
92,867
37,20S
107,120
2,285
104,835
1107.1201
At 3 1 August 2023
10,263,633
578,638 169,180 9,406,482 109.333
DEPRECIATION
Ai I September 2022
Charge for the Year
2.123,941
264,322
254,326 147,297 1,665,251
66,148
9.801 186,186
57,067
2,187
At 31 August 2023
2,388,263
320.474 157.098 1,851 ,437 $9,254
NEF BOOK Amount
At I September 2022
7,904,785
231,445
21.883 7,596,906
52,266
2,285
At 3 1 August 2023
7.875.370
258.164
12,082 7.555,045
50,079
Freehold Buildings includes Freehold Land at cost of £1 .500. The Trustees consider that
there is a material difference between the book amount and the market value of the land
and buildings. The buildings are insured at a rebuild cost of £59m. This is not the market
value of the land and buildings.
Land & Buildings additions.. Car Park extension project cost in the year was £104,835.
The total cumulative project cost of £107,120 was transferred from L&B Work in
Progress to Land & Buildings. A further £31 ,700 wa5 spent on the Wellbeing hut and
£5, 505 on selective double glazing.
30

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
DEBTORS
2023
2022
Trade debtors
2,695.222 2,484.574
Prepayments & Other Debtors
125,329 109.015
2,820.551 2,593,589
CASH AND CASH EQUIVALENTS
2023
2022
6,799.188 5,882,179
Included in the 3 1 August 2023 balance is cash of £496,260
12022.. £721 ,3761 being fees received in advance of the Autumn
Term and which relate to expenditure which will be incurred in
the following year.
12. CREDITORS
2023
2022
Amount5 falling due wlthln one year..
Trade Creditors
Other Creditor5 (including HMRC & Pension providers)
Bank Loans
Accruals & Deferred Income (note 131
126,499 174,282
331,199 356,236
81,306
78,391
3,462,556 3,416,965
4,001,560 4,025,874
Amount5 falling due after more than one year..
Bank Loans.. repayable in two to five year5
Bank Loans.. repayable in more than five years
363,44S 349,355
,574,880 1,668.174
1.938,325 2,017,529
Moor House has one bank loan, which is secured by a first legal charge over the freehold
land and buildings known as Moor House School & College, M ill Lane, Hurst Green, Oxted,
Surrey. It is for £2,500,000 and was used to support the development of the School
accommodation building known as The Village and is being repaid over 24 years with the
last instalment due on 28 August 2040 linterest rate= 4.32%).
13. ACCRUALS & DEFERRED INCOME
2023
2022
Deferred income at beginning of the period
Incoming resources deferred in current period
Amounts ieleased from previous periods
3,205.950 2,760,932
3,191.482 3,205.950
13,205,950112,760.9321
Deferred income at 31 August
Accruals
3,191,482 3,205.950
271,074 211,015
3,462,556 3,416,965
Amounts are recognised in the Statement of Flnancial Activities in the period in which the
Service is provided. Deferred income is mainly fee income received in advance of the Autumn
2023 term.
31

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
14. PENSION SCHEME5
LOCALGOVERNMENT PENSION SCHEME
Some employees of the School participate In the Surrey County Council Local Government
Pension Scheme ILGPSI which Is a defined benefit scheme. This is closed to new members
from this School. The assets of the Fund are held in externally managed funds invested by
professional investment mana9ers. Participation in the Scheme is by virtue of the School's
staius as an Admitted Body.
A full triennial valuation of the Scheme is carried out every three years by an independent
aciuary using a risk based methodology and the 31 March 2022 valuation has been received.
The Ir￿ependentactUary has projected forward the results of this vduation to the balance sheet date
using the projected unit credit method of valuation required by FRSI 02 allowing for the
different financial assumptions allowed under that accounting standard. The 31 August 2023
valuation shows=
2023
2022
Fair value of the School's Scheme assets
Present value of funded liabilities
9,141.000 10,100,000
8,051,000 9,146,000
Closing Position at 31 August
1,090,000 954,000
The key assumptions used by the actuary were..
2023
5.25%
4.05%
3.05%
3.05%
2022
4.25%
4.10%
3.20%
3.20%
Discount rate for scheme liabilities
Rate of increase in salaries
Rate of increase in pensions
Inflation ICPII
Longevity in years at age 65 retiring at balance sheet date..
Males
Females
Longevity in years at age 65 retlrlng in 20 years..
Males
Females
20.5
24.4
22.1
24.5
21.5
25.9
23.1
26.2
Reconciliation of scheme assets and liabilities=
ASSEYS UABIIJTIES
i 0,1 00,000
9,146,000
130,000
385,000
28,000
TOTAL
954,000
1130,0001
44,000
At I September 2022
Current Service cost
Interest incomellexpensel
Employees contributions
Ernployers coniribution5-primary
Employers coriribution5- secondary
Estifflaied benefit5 paid
Remeasurement 9ains/llos5e51'.
Actuarial gains
Loss on scheme assets
429,000
28,000
154,000
184.000
1338,0001
154,000
184,000
1338,0001
11,300.0001 1,300,000
11,416,000)
11,416,000)
Posltlon at 31 August 2023
9,141,000
8.05 1,000 1.090,000
kheme asset noi recognised
1.090,000 11,090,000)
Closing position at 3 1 August 2023
9,141,000
9,141,000
32

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
The Charity will not be able to retover any part of the 31 August 2023 scheme surplus of
£1 .090,000 or the 31 August 2022 surplus of £954,000 by way of refunds from the scheme
and therefore these have not been recognlsed Sn the respective accounts. The scheme had a
deficlt of £2,902,000 ai 31 August 2021 which was recognised in the accounts at that date
as a Balance Sheet Pension Reserve. As a result of the scheme going into surplus during the
year ended 31 August 2022 the Pension Reserve was released resulting in a net actuarial
gain of £2.882,000 in the Statement of Financial Activities which also included the client
seNice cost of £224,000 INote 31 and the net interest cost of £48,000 (Note 7) as these formed
part of the aCwar1￿ net gain. As neither the scheme surplus or any related actuarial gain or loss have
been recognised in the 31 August 2023 accounts the Charity's primary contributions of £153,925
and secondary contributions of £184,455 to the Scheme for the year. totaling £338,380 (Note 31,
have been included in the Statement of Financial Attniities in lieu of the client seNice and interest
costs.
The primary employer contributions were 39.6% for the year ending 31 August 2023 and
for the two months ending 3 1 October 2023 reducing to 30.7% untll 31 August 2025. The
secondary contribuiions were £184,45 5 for the year endlng 31 August 2023 and £33,485
for the months ending 31 October 2023. Secondary contributions are nil from l November
2023.
TEACHERS. PENSION SCHEME
The School participates in the Teachers, Pension Scheme I'TPS'I for its teaching staff. The
staff costs for the period includes contributions payable to the TPS of £393,912 (2022..
£320,734).
The TPS is an unfunded multi-employer defined benefits scheme governed by the Teachers.
Pension Scheme Regulations 2014. Members contribute on a "pay as you go" basis with
contributions from members and the employer being credited to the Exchequer. Retirement
and other pension benefits are paid from public funds provided by Parliament.
The employer contribution rate is set following scheme valuations undertaken by the
Government Actuary's Department. The laiesi actuarial valuation caused the employer rate
to increase from 16.48% to 2 3.68% on I September 2019.This valuation vlill also determine
the opening balance of the cost cap fund and provides an analysis of the cost cap as required
by the Public SeNice Pensions Aci 2013.
STAKEHOLDER SCHEME
The School also contributes to a defined contribution scheme for eligible staff as the School's
auto-enrolment scheme. The pension c05t5 charged in the financial statements represent the
employer contributions made by the School £298,210 12022.. £199,586). The Increase In
contribution 15 mainly due to an increase in legal minimum contrlbutions.
33

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
15. FUNDS FOR THE YEAR ENDING 31 AUGUST 2023
Unrestricred Funds
General Welfare Designated Designated Restricted Endowment
Fixed
Site
Assets
Development
Total Funds
Total
I Sept 2022 4,507,220 21,065 5.755,950
SurpluslDeficitll ,22 7,199
599
Transfers
14,056,598)
52.915 10,337,150
19,724) 1,218.074
56,598 4.000,000
31 Aug 2023 1,677,821 21,664 5,812,548 4,000,000
43,191 11,555,224
Restrlcted Funds
At l Sept
2022
At 31 Aug
2023
Income Expenditure
Transfers
Parents contributions
Building maintenance grant
Teachers pay grant
Teachers pension grant
PE and sport grant
Covid catch up grant
47,425
147,4251
134,232 1134,2321
32.813
132.8131
90,929
190,9291
16,000
116,0001
68,824
168,8241
390,223 1390,2231
The Designated Funds-
FIXED ASSET FUND
The fund wa5 established to match the book amount of the School's fixed assets less the debt
finance related to those assets and the Endowment Fund.
Transfers from the general fund and restricted fund represent the increase or decrease in the
Charity's tangible fixed assets and the decrease in related debt financing in the year.
SITE DEVELOPMENT FUND
The trustees are planning to develop the existlng site with two major projects." thè complete
refurbishment of the existing dining room and kitchen block, and the construction of a new
performing arts building. The current cost estimate for the two projects is in the region of £5.5
million and the irustees have chosen to set aside £4 million of the Charity's fund5 towards the
cost with the balance to be raised through a fund raising campaign.
WELFARE FUND
The fund represents general income from fundraising activitie5 and donations. The money is
spent to enhance the general welfare of the students attending the school.
ENDOWMENT FUND
The 51te and buildings of 6.25 acres of Moor House, Hurst Green, Oxied, Surrey constitute the
permanent endowment of the Charity in accordance with the Scheme dated I st June 1998.
PENSION RESERVE
The Pension Reserve of £2,902.000 recognised in the 31 August 2021 balance sheet wa5 in
respect of the present value of the defined benefit obllgatlon of the LGPS defined benefit pension
scheme less the fair value of the scheme's assets at that date. As a result of the scheme going
into surplus at 31 August 2022 the Pension Reserve was released resulting in an actuarial net
gain in that year of £2,882,000 (Note 141.
34

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
FUNDS FOR THE YEAR ENDING 31 AUGUST 2022
Unrestricted Funds
General Welfare Designated Pension
Fixed
Reserve
Asset5
Total Funds
Restricted Endowment
Total
Sept 2021 4,765,172 17,916 3,376,869 12,902,000) 768,883 62,639 6,089,479
Surplusldeficitll ,256,026 3,149
20.000 96,220
19,7241 1,365,671
Transfers
11,513,9781
1865,1031
Actuarial gain
2,379,081
2,882,000
2,882,000
31 Aug 2022 4,507,220 21.065 5,755,950
52,915 10,337.150
Restricted Funds
At I Sept
2021
At 31 Aug
2022
Income Expenditure
Transfers
Bullding Fund-Therapy Hub
Garden
Parents Contributions
Bu ilding maintenance grant
Teachers pay grant
Teachers pension grant
PE and sport grant
Covid catch up grant
768,883
i 00,000
13,7801 1865,1031
2,022
12,0221
26,291
126.2911
104,326 1104.3261
31,551
131,5511
87,432
187.4321
13,000
113.0001
51,255
151,2551
768,883
415,877 1319,6571 1865.1031
35

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
16. ASSET AftRIBUTION FOR THE YEAR ENDING 31 AUGUST 2023
General Fund
Welfare
Fund
Deslgnated
Funds
Restrftted Endowment
Funds
Fund
TOTAL
Fixed Assets
Current A55etS'.
Debtors
Cash
Creditors..
Loans < l year
Others
Creditors..
Loans > l year
Defined benefit
Pension asset
7,832,179
43,191
7,875.370
2,820,551
2,777.524 21,664 4.000.000
2.820,551
6,799,188
181 ,306)
181,3061
13.920,2541
13,920.254)
11,938,325)
11,938,325>
1.677,821 21,664 9,812,548
43,191
11,555,224
ASSET AThRIBUTION FOR THE YEAR ENDING 31 AUGUST 2022
General Fund
Welfare
Fund
De51gnated
Funds
Restricted Endowrnent
Fund5
Fund
TOTAL
Fixed Assets
Current Assets..
Debtors
Cash
Creditors-.
Loans < l year
Others
Creditors=
Loans > l year
Defined benefit
Pension asset
7,851 ,870
52,915
7,904,785
2,593,589
5,861,114 21,065
2.593,589
5,882,179
178,3911
178,3911
13,947,483)
13,947,483)
12.017.529)
12.017.529)
4,507,220 21,065 5,755,950
52,915
10,337,150
36

Moor House School & College
Notes 10 the Financial Statements
For the Year Ending 31°, August 2023
17. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 AUGUST 2022
Unrestricted Restricted
Funds
Funds
Endowment
Fund
TOTAL
FUNDS
2022
Notes
INCOME
Income from charitable actNiiies
School and College fees
As5e5sment Fees
Training courses & lecture fees
Grarnts
Bursaries,Pupil Premium.%undry
Bank Interest
Donations
Donations and legacies
Fundraising Evenis
Paren15 contribution5
Income from trading aaivities
Catering
Rent from flats
Hire of Swimming pool & hall
10,404,915
42,200
106,065
10,404,915
42,200
106,065
287,564
20,226
2,550
287,564
20,226
2,550
4S,867
6,100
102,022
147,889
6,100
26.291
26.291
5,785
15,665
21,540
5,785
15.665
21.540
Total Income
10,670,913
415,877
11,086,790
EXPENDITURE
Charitable activities
Education & speech therapy..
Staff costs
Education costs
Admin & establishment
t)omestic costs
Depreciation
Interest
Fundraising activitiès
FundraisiNg & publicity iosts
3 7,492.474
506,593
5 678,129
191,123
210,891
7 291.109
118,983
90,546
106,348
7,611,457
597,139
784,477
191,123
220,615
291,109
9.724
21,419
3,780
25,199
Total Expenditure
8 9,391,738
319,657
9,724
9.721,119
NET INCOME/(EXPENDITUREI
1,279.175
865,103
96,220
1865,1031
19,7241
1,365,671
Transfers between funds
Oiher recognised gains/llosses)'.
Aciuarial netgain/110551 on defined
beneflt pension scheme
14 2,882,000
2,882,000
NETMOVEMENT IN FUNDS
Reconciliation of fund5-.
Total funds broughi forward
5.026,278
1768,8831
19,7241 4.247,671
5,257,957
768,883
62,639
6,089,479
FUNDS CARRIED FORWARD
10,284,235
52,915 10,337.150
37

Moor House School & College
Notes to the Financial Statements
For the Year Ending 31" August 2023
18. CONTRACTS AND COMMITMENTS
At 31 August 2023 there was nil committed expenditure12022'. nill.
19. FINANCIAL COMMITMENTS
At 31 August Moor House had outstanding commitments for future minimum lease
payments under non-cancellable operating leases which fall due as follows..
2023
2022
Within one year.
Between two to five years:
3,806
1 .904
3,806
5,710
5.710
9,516
None of the operating lease5 related to land and buildings.
During ihe year operating lease payment5 have been recognised as an expense in the
Statement of Financial Activities to the value of £3,86812022.. £4,214).
20. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS
None of the trustees have been paid any remuneration or received any other benefits from
employment wlth their charity or a related entity and no trustee expenses have been incurred.
There have been no related party transactions during rhe year ended 31 August 2023 12022..
Donations received from related partie5 Wlthout condltions durlng the year amounted to nil
12022.. nill.
21. AUDITOR'S REMUNERATION
2023
2022
Statutory Audit
Taxation Advice
Other {includes teachers, pension and sub-contractor audits)
20,754
8,045
7,128
17,640
1,620
35.927
19,260
38