2025-07-31-accounts

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Company registration number: 870974 Charity registration number: 312846

Peredur Centre

(A company limited by guarantee) ; Annual Report and Financial Statements for the Year Ended 31 July 2025 -

Manningtons 39 High Street Battle East Sussex TN33 OEE

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Peredur Centre

Contents

Reference and Administrative Details 1 Trustees’ Report , 2to4— Statement of Trustees’ Responsibilities 5 Independent Examiner's Report 6 Statement of Financial Activities 7to8 Balance Sheet 9 to 10 Notes to the Financial Statements 11 to 21

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Peredur Centre

Reference and Administrative Details

Chairman Dr J Josephson Trustees Mr G Florschutz Dr J Josephson ; Dr H Philp DF Porter M-A Heap C Marcus Secretary Dr J Josephson Charity Registration Number 312846 Company Registration Number 870974

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The charity is incorporated in England and Wales. Registered Office Peredur Centre for the Arts West Hoathly Road East Grinstead West Sussex RH19 4NF , Independent Examiner Manningtons 39 High Street Battle East Sussex ° TN33 OEE Bankers HSBC Bank plc 38 London Road East Grinstead West Sussex RH19 LAB

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Peredur Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 July 2025.

Objectives and activities

Objects and aims

The object for which the Association is established are: a) To teach, and to train students to teach, the whole art and philosophy concerning the interpretation of spoken and musical sound in accordance with the principle (commonly called ‘Eurythmy’) established by Rudolf Steiner and taught at the Geotheanum Dormach, Switzerland, at Rudolf Steiner Schools and elsewhere.

b) To promote for the public benefit in the Area of Benefit the performing arts, especially those artforms inspired by anthroposophy, including eurythmy, drama, artistic speech, classical and folk music, singing, dance, storytelling and puppetry, through the provision of subsidised performances, meetings, training and rehearsal space. - c) To relieve those who are suffering from poor mental health or social isolation in the Area of Benefit through the provision of community and therapeutic activities focused on the arts, and to promote the physical health of the public through the provision of subsidised art-based course and events encouraging physical activities. The ‘Area of Benefit’ means the South East of England, including all London Boroughs.

Objectives, strategies and activities

The charity owns and manages the Peredur Centre in East Grinstead. The trustees do not organise training courses themselves but manage and let the centre facilities to other relevant organisations for this purpose.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature ofgoverning document

Peredur Centre, formerly called Eurythmy School Limited, is a company limited by guarantee governed by its memorandum and articles of association. It is also registered as a charity with the Charity Commission.

Recruitment and appointment oftrustees

New trustees are appointed by the trustees from among the membership and are eligible to serve until they resign or become disqualified.

Organisational structure

The trustees meet a minimum of three times a year to administer the charity, with the day to day operations managed by an administrator.

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Peredur Centre

Trustees' Report

Major risks and management ofthose risks

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General Risk Management

The trustees have a risk management strategy which comprises an ongoing review of the risks the charity may face; the establishment of systems and procedures to mitigate the identified risks; and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

Financial instruments

Objectives andpolicies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.

Cash flow risk

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The charity’s activities expose it primarily to the financial risks of changes in interest rates.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity may use a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Achievements and performance

The Centre continued to provide teaching spaces for Eurythmy courses, as well as space for various performing arts groups and conferences. Residential accommodation is also provided for students attending these activities. The progam of maintenance was continued with a further £58,192 spent on repairs and maintenance during the year. This is continuing in order to maintain the Centre's facilities to acceptable standards.

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Peredur Centre

Trustees’ Report

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Financial review

There was a slight (1.8%) increase in income compared with the previous year. The trustees are confident that the cost of maintaining the Centre to acceptable standards can continue to be funded from current resources and grants.

Policy on reserves

The charity obtained a long-term interest-only loan of £240,000 from the Rudolf Steiner Association in 2023. Total borrowings at year end were £258,698, with available funds being £101,588. As noted above further monies are due to be spent on the maintenance programme. The trustees will then consider the charity’s financial position and the appropriate level of reserves for the future.

Investment policy and objectives

Under the memorandum and articles of association the charity has the power to invest in any way the trustees wish. The trustees, having regards to the liquidity requirements of operating the Centre and to the reserves policy, have operated a policy of keeping available funds in interest bearing deposit accounts which pay a rate of interest, where possible, in excess of the rate of inflation.

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Peredur Centre

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Peredur Centre for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: ; ,

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• ¢ make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and

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• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees ofthe charity on .................... and signed on its behalf by:

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~ / of / hi Sth Dr J Josephson \ Trustee

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Peredur Centre

Independent Examiner's Report to the trustees of Peredur Centre (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’), In carrying out my examination I-have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with theexamination giving me cause to believe:

1. accounting records were not kept in respect of Peredur Centre as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rowena Walsh FCCA

Manningtons Chartered Accountants 39 High Street Battle East Sussex TN33 OEE

Date:.... 08. 012.6

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Peredur Centre

Statement of Financial Activities for the Year Ended 31 July 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and. Losses)

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||||||| |---|---|---|---|---|---| |Unrestricted|Total| |funds|2025| |Note|£|£| |Income|and|Endowments|from:| |Donations|and|legacies|3|1,512|1,512| |Charitable|activities|4|196,642|196,642| |Investment|income|5|1,626|1,626| |Total|income|199,780|199,780| |Expenditure|on:| |Charitable|activities|.|6|(230,631)|(230,631)| |Total|expenditure|(230,631)|(230,631)| |Net expenditure|"|(30,851)|(30,851)| |Net movement|in funds|(30,851)|(30,85 1)| |Reconciliation|of funds| |Total|funds|brought|forward|165,691|165,691| |Total|funds|carried forward|17|134,840|134,840|

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The notes on pages 11 to 21 form an integral part of these financial statements. Page 7

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Peredur Centre

Statement of Financial Activities for the Year Ended 31 July 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) ,

		Unrestricted	Total
		funds	2024	;
	Note	£	£ ,
Income and Endowments from:
Donations and legacies	3	10,000	10,000
Charitable activities	4	167,196	167,196
Investment income	5	900	900
Total income		178,096	178,096
Expenditure on:
Charitable activities	6	(270,850)	(270,850)
Total expenditure		(270,850)	(270,850)
Netexpenditure		(92,754)	(92,754)
Netmovement infunds		(92,754)	(92,754)
Reconciliation offunds
Total funds brought forward		258,445	258,445
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Totalfundscarriedforward	17	165,691	165,691

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 and 2024 is shown in note 17.

The notes on pages 11 to 21 form an integral part of these financial statements. Page 8

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Peredur Centre

(Registration number: 870974) Balance Sheet as at 31 July 2025

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Fixed|assets|;| |Tangible|assets|11|290,922|292,582| |Investments|12|117|133| |291,039|292,715| |:| |Current|assets| |Debtors|14|17,988|4,940| |Cash|at bank and|in hand|107,972|164,093| |125,960|169,033| |Creditors:|Amounts|falling due within|one year|15|(27,032)|(37,263)| |Net|current|assets|98,928|131,770| |Total|assets|less|current|liabilities|389,967|424,485| |Creditors:|Amounts|falling due after more|than one year|16|(255,127)|(258,794)| |Net|assets|134,840|165,691| |,| |Funds|of the|charity:| |Unrestricted|income|funds| |Unrestricted|funds|134,840|165,691| |Total funds|7|134,840|165,691|

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For the financial year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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Directors' responsibilities:

• ¢ The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The notes on pages 11 to 21 form an integral part of these financial statements. Page 9

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Peredur Centre

(Registration number: 870974) Balance Sheet as at 31 July 2025

The financial statements on pages 7 to 21 were approved by the trustees, and authorised for issue ON ..............000++ “) theirip by: \ ieeterscitre Trustee P ‘ , 1)[ANN] loreteR,7

The notes on pages 11 to 21 form an integral part of these financial statements. Page 10 .

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Peredur Centre for the Arts West Hoathly Road East Grinstead West Sussex RH19 4NF

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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The principal accounting policies applied in the preparation of these financial statements are set out below. Thesé policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Peredur Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. _

Exemption from preparing a cash flow statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the” fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Donated services andfacilities

Where services or facilities are provided to the charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at it's fair value unless it's fair value cannot be reliably measured, then at the cost to the donor or the resale value of goods that are to be sold.

Investment income

Investment income is recognised on a receivable basis.

Charitable activities

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Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: ; Asset class Depreciation method and rate Freehold interest in land and buildings 2% straight line Fixtures and fittings 10%-25% straight line

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using’ the effective interest method.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

Foreign exchange

Transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the statement of financial activities.

Fund structure

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Unrestricted income funds are general funds; that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Pensions and other post retirement obligations

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The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Financial instruments

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Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

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All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured . at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

3 Income from donations and legacies

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Unrestricted
funds Total Total
General 2025 2024
£ £ £
Donations and legacies;
Legacies - - - 10,000
Donated services and facilities 1,512 1,512 -
1,512 1,512 10,000
Income from charitable activities ,
Unrestricted
funds Total Total .
General 2025 2024 ,
£ £ £
Rents 189,864 189,864 167,196
Other 6,778 6,778 -
196,642 196,642 167,196
5 Investment income
Unrestricted
funds Total Total
General 2025 2024
£ £ £
Interest receivable and similar income; . .
Interest receivable on bank deposits 1,626 1,626 900
6 Expenditure on charitable activities .
Unrestricted
funds Total Total
General 2025 2024
£ £ £
Other charitable expenditure 172,586 172,586 231,246
Staff costs 58,045 58,045 39,604
230,631 230,631 270,850
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‘4 Income from charitable activities

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

	Activity		_
	undertaken
	directly	2025	2024
	£	£	£
Employment costs	58,045	58,045	39,604
Sub-contract costs	-	-	5,385
Establishment costs	71,663	71,663	75,576
Repairsandmaintenance	62,922	62,922	109,663
Office expenses	2,368	2,368	4,294
Printing, postage and stationary	444	444	238
Sundry and othercosts	1,484	1,484	2,100
Accountancy fees	3,961	3,961	5,340
Other finance charges and legal /professional fees	16,502	16,502	16,674
Depreciationoftangible fixed assets	13,242	13,242	11,976
	230,631	230,631	270,850

£230,631 (2024 - £270,850) of the above expenditure was attributable to unrestricted funds and £Nil (2024 - ENil) to restricted funds.

7 Net incoming/outgoing resources

Net outgoing resources for the year include:

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2025 2024
£ £
Depreciation of fixed assets 13,242 11,976
Foreign currency losses/(gains) 16 (4)
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8 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses from the charity during the year.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

9 Staff costs .

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The aggregate payroll costs were as follows:

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|||||| |---|---|---|---|---| |2025|2024| |£|£|.| |Staff costs during|the year were:| |Wages|and|salaries|46,066|29,014| |Social|security|costs|1,132|-| |Pension|costs|10,847|10,590| |58,045|39,604|

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The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |No|No| |Administration &|Chairty|5|2| |Trustees|6|SS| |ed|—| |No employee received emoluments|of|more|than £60,000|during the|year.|-|

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10 Taxation

The charity is a registered charity and is therefore exempt from corporation tax.

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

11 Tangible fixed assets

11 Tangible fixed assets
			Land and	Furniture and
			buildings	equipment	Total
	.		£	£	£.
Cost
At 1 August 2024			438,971	84,184	523,155
Additions			-	11,583	11,583.
At31 July2025			438,971	95,767	534,738
Depreciation
At 1 August2024			170,272	60,302	230,574
Charge fortheyear			8,299	4,943	13,242
At31 July2025			178,571	65,245	243,816
Net book value
At31 July2025			260,400	30,522	290,922
At31 July2024			268,699	23,882	292,581
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12 Fixed asset investments
				2025	2024
				£	£
Otherinvestments				117	133,-

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

Other investments

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||||||||| |---|---|---|---|---|---|---|---| |Listed| |investments|Total| |£|£| |Cost|or|Valuation| |At|1|August 2024|133|133| |Revaluation|(16)|(16)| |At|31|July 2025|117|117| |Net|book|value| |At|31|July 2025|117|117|-~| |At 31|July 2024|133|_—__133| |All|investment|assets|were|held|outside|of the|UK.|

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13 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £10,847 (2024 - £10,590).

) 14 Debtors

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||||| |---|---|---|---| |2025|2024| |£|£| |Trade|debtors|15,442|3,881.| |Prepayments|2,546|1,044| |Other|debtors|-|15| |17,988|4,940|

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

15 Creditors: amounts falling due within one year

15 Creditors: amounts falling duedue within one yearyear
	2025	2024
	£	£
Bank loans	3,649	3,589
Trade creditors	375	5,680
Othertaxationand social security	$10	650
Other creditors	9,455	9,210
Accruals	13,043	18,134
	27,032	37,263

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Bank borrowings

Bounce Back Loan is denominated in £ with a nominal interest rate of 2.25% (2024 - 2.25%), and the final instalment is due on 15 May 2031. The carrying amount at year end is £18,776 (2024 - £22,383).

During year ended 31st July 2022 the Bounceback Loan was extended from being repaid within 5 years to10 years.

No repayments were due for first 12 months from drawdown, which took place from May 2020. The indicative costs for the first 12 months of £843.75 will be covered by the BIP (Business Interuption Plan offered by the UK Government).

Other borrowings

Rudulf Steiner Association Limited with a carrying amount of £240,000 (2024 - £240,000) is denominated in £ with a nominal interest rate of 6% (2024 - 5%). The final instalment is due on 18 August 2043.

The loan is secured by a charge registered at companies house on 18th August 2023 on the Freehold Land Repayment is not due until the repayment date, Interest is charged 6 monthly and is the greater of 5% or 1% above the bank's base rate.

16 Creditors: amounts falling due after one year

		2025	2024
		£	£ _
Bankloans	loans	15,127	18,794
Other	loans	240,000	240,000
		255,127	258,794

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Peredur Centre

Notes to the Financial Statements for the Year Ended 31 July 2025

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17 Funds
	Balance at 1 August2024		Incoming resources		Resources expended	Balanceat31 . July2025
	£			£	£	£
Unrestricted funds
General	165,691			199,780	(230,631 )	134,840
	Balance at 1 August2023		Incoming resources		Resources expended	Balanceat31 July2024
	£			£	£	£
Unrestricted funds
General	258,445			178,096	(270,850)	165,691
18 Analysis ofnet assets betweenfunds
		,			Unrestricted	Totalfundsat
					funds	31 July ~
					General	2025
					£	£
Tangible fixed assets					290,922	290,922
Fixed asset investments					117	117
Current assets					125,960	125,960
Current liabilities					(27,032)	(27,032)
Creditors over 1 year					(255,127)	(255,127)
Totalnetassets					134,840	134,840
					Unrestricted	Totalfunds at
			.		funds	31 July
					General	2024
:					£	£
Tangible fixed assets					292,582	292,582
Fixed asset investments					133	133
Current assets					169,033	169,033. -
Current liabilities					(37,263)	(37,263)
Creditors over	year					(258,794)
Totalnetassets					165,691	165,691

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