OpenCharities

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2025-08-31-accounts

Executives andAdvisors 2
Trustees'ReportincludingStrategic Report 3-ls
StatementofDirectors'Responsibilities l6
ReportoftheAuditors t7-19
Statementof financial activities 20
Balancesheet 21
StatementofCashFlows 22
Notes to thefinancialstatements 23-33

ddress these.The key risks, innopar ticular order, currently fàcingtheorgani
sationareconsideredtobe:
KeyRisk Potential lmpacton Objectives RiskResponse
Operationalrisk Pandemic (egCOVID-19), Contingencyplans fordeliveryof
enforcedschool closure;
computerfailure;destructionof
educationremotely;data backup
procedures and precautions;
property: fraud resultingin disasterrecoveryplan;
financialloss;dataloss; damage recruitmentofsuitablyqualified
to reputation. staff; DBSclearancefor all
students andstaff; appropriate
policiesandstafftraining;staff
wellbeingresourcesavailable;
insuranceincluding cyber
insurance,financial controls in
place;monitoringofbudgets and
financialresults.
Governanceandmanagement
structureandskills
insufficient tomeet the
Organisation'sobjectives,
financial resourcesinsufficientto
meet theOrganisation'sneeds
Lackofclearplansandpriorities;
poorvalueformoney; poor
servicedelivery;uncertaintyon
staffandboard roles and
responsibilities;lossofkey staff;
competitionfromother
Strategic plansreviewed
annually; monitoringof budgets
andfinancialresults;regular
SteeringCommitteemeetings;
clear understandingofrolesand
responsibilities;robust
Montessori trainingcentres and recruitmentprocess;
schools documentationofsystems and
procedures;marketing plan in
place andmonitoringof
competition.
Regulatory,politicaland legal
changes,compulsoryclosureof
school and/orcollege,possible
changestocharity's mandatory
businessratesrelief,VAT
changes.
Lackofcompliancewith
govemment regulationsand
authorities, includingOfsted;
Educational Oversight;
withdrawal of collegestatus;
withdrawalofhighlytrusted
Key legalandregulatory
requirements identifiedand
proposed changesmonitored;
membershipofumbrellabodies
egME(UK),ISBA;Health&
Safetyreviews;firesafety
sponsorstatusby theUKVI,loss reviews;delegatedstaff
ofstudentsfromEurope,riskto responsiblefor regulatoryareas;
servicedelivery,lossofstudents monitoringofchangesto visa
and/orschool children,costof requirements and other
livingcrisisand increase onfees internationalstudentissues,
relatingtoVATrequirements introductionofUniversity
sponsoredFoundationDegree,
remote learn ing plans prepared.

Five-year summaryf ortheyearended 31August2025
Incomeand Account
fthousand 2025 2024 2023 2022 2021
IncomingResources
Resources Expended
3,835
(3,823)
3,983
(4,087)
4,397
(3,718)
3,580
(3,415)
3,385
(3,l5l)
NetIncome/(Expenditure) 12 (104) 679 165 234

alanceSheetExtract
f, thousand 2025 2024 2023 2022 2021
FixedAssets 8,552 8,565 8,424 8,432 7,797
CurrentAssetslessLiabilities r89 165 410 (277) r93
Funds- 15 7 5 2 5
Funds-Unrestricted 8,726 8,723 8,829 8,153 7,985

umbers ofstudents andchildren
No 2025 2024 2023 2022 2021
Students3-6Course 75 47 79 94 96
Students0-3Course t7 t7 l5 l9 31
2 Course 37 35 40 22
Assistants/OrientationCourses 206 206 254 343 441
OtherCourses and Workshops 238 427 661 476 772
School children 185 204 210 194 187

Financi
3l
alStateme
August20
Statement ofFinancial Activities
f,'or theyear ended 31August2025
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Income andExpenditure note f. f 2025
t
2024
f
Income
Incomefrom charitable activities:
Course andotherfeesreceivable
2 3,589,896 3,58e,896 3.863,228
Incomefromgenerated funds:
Donationsandlegacies 3/I4 200,245 8,254 208,499 72,895
Interest receivable 29,421 29,421 41,048
OtherIncome 7,053 7,053 6,270
TotalIncome 3,826,616 8,254 3,834,870 3,983,441
Expenditure
CharitableActivities
4 3,823,035 3,823,035 4,087,530
TotalExpenditure 3,823,035 3,823,035 4,087,530
Net Income(Expenditure) 6 3,582 8,254 11,835 (104.089)
Balancesbrought forwardat
1September2024
t3 8,722,884 6,516 8,729,400 8,833,489
Balancescarriedforwardat t3 8,726,466 14,770 8,741,235 8,729,400
31August2025
2025 202s 2024 2024
note f, f c f
FixedAssets
IntangibleAssets I 76,442 68,700
Tangibleassets 9 8,475,687 8,495,990
8,552,129 8,564,580
CurrentAssets
Debtors IO 525,972 134,131
Cashat bank andinhand 866,986 2,036,810
t,392,958 2,t70,941
Creditors:amountsfallingduewithin il (1,033,072) (1,894,594)
oneyear
NetCurrentAssets(Liabilities) 359,886 276,347
TotalAssets LessCurrentLiabilities 8,912,014 8,840,927
Creditors:amountsfallingdueafter
More thanoneyear I2 (l70,780) (rtt,s27)
TotalNetAssets 8,741,235 8,729,400
Funds
Restricted funds
Unrestrictedfunds
I4 t4,770 6,516
General
Designated
t4 7,443,526
t,282,940
7,439,944
1,282,940
l4 tiryEr 8,729,400

Total funds Total funds
2025 2024
note r. s
Cash FlowsfromOperatingactivities: (1"114.618) 5 t0-025
Netcashprovidedby/ (usedin) operatingactivities 17 (1,114,618) 510,025
CashFlowsfromInvesting activities:
Interest 29,421 41,048
Purchaseof FixedAssets 819 (84,629) (226,r77)
Net Cashprovidedby/ (usedin)investing activities (55,207) (185,129)
Changeincashandcashequivalentsinthe year ( 1,169,825) 324,896
Cashandcashequivalentsat1September2024 2,036,810 1,711,9t4
Cashandcashequivalents at31August2025 18 866,986 2.036.810

TotalFundsTotatFunds TotalFundsTotatFunds
2025 2024
r. r.
SchoolFees;
GrossFees 3,10I,963 3,186,285
Bursaries/Discounts
CovernmentGrants
(402,331)
87,618
(302,80e)
107,660
Other School Income 87.926 34.360
CourseFees: 2,875,076 3,025,496
GrossFees 780,822 qoq?ss
Bursaries/Discounts 66.002) (7t.623]'
714,820 837,732
3,589,8963,863,228

4Direct Charitable Expenditure
2025 DirectStaffCosts
Costs
AllocationofTotalFunds
Administration2025
f f Costsff
Salaries andsocialsecurþ
Course Salaries
427,002 155,332 582,334
Schoolsalaries 1,271,871 462,673 t,734,544
Catering 177,t20 59,332 53,931290,382
Teachingaids, materials and other direct
expenses
Examinationcosts
16t,948
l19
,q{qq 191,547
ll9
AMIfees 7,482 1,366 8,849
Propertycosts 762,595 139,272 901,867
Advertising 62,164 11,353 73,517
GovernanceCosts 25,517 14,358 39,875
1,196,9441.772,563 853,5263,823,035

2024
DirectStaffCosts AllocationofTotalFunds
Costs Administration2024
Costs
Salaries andsocialsecurity
Course Salaries 618,774 I56,804 775,578
School salaries I,407,311 356,627 1,763,938
Catering 198,356 54,220 28,I58 280,734
Teachingaids, materials and otherdirect
çxpenses
107,625 7,824 115,449
Examinationcosts 5 5
AMIfees 41,493 3,016 44,509
Propertycosts 9ll,l52 66,231 977,383
Advertising 78,249 5,688 83,937
GovernanceCosts 25,582 20,415 45,997
1,362,4622,100,720 624,3484,087,530

AdministrationCosts
2025 UnrestrictedRestrictedTotalFundsTotalFunds
Funds Funds
20ZS
2024
Salaries
AccountancyandPayroll
Legaland Professional
Inspection and accreditation
Montessori Education(UK) Limited
StaffLifeAssurance
Travelandsubsistence
Printing,postage and stationery
Telephone
Sundry
Archivingand study centrecosts
Bankcharges
Subscriptions
Bad debtexpense
Recruitment
LicenSes
Depreciation
Amortisation
Redundancy
f
573,747
9,527
51,872
f
720
8,681
53,293
19,191
11,026
30,807
3,600
2l,183
5,786
1))<
9,628
t4,626
22,434
6,366
3,814
r,
573,747
Qa)'7
51,872
720
g,6gl
53,293
19,l9l
tl,026
30,807
3,600
2l,lg3
5,786
7,225
9,628
t4,626
22,434
6,366
3,814
f,
363,062
9,624
59,026
25,173
756
7,176
33,17s
22,208
II,361
16,03I
2,988
19,605
4,481
8,739
7,942
I1,356
21,640
853,526 853,526 624,348

et MovementsinFunds
2025 2024
Thenet movementinfundsisstatedafter charging: Ê f
Auditors'remuneration:
-current year
-In respectofotherservices
Depreciation-tangiblefixedassets
Amortisation-intangible fixedassets
Loss/(Surplus)on Disposalof FixedAssets
25,517
90,7t4
6,366
25,582
6,646
85,501
OperatingLeases 37s,320 375,320

2025 2024
Staffcostsduringthe year wereasfollows f, f,
Wagesandsalaries
Socialsecuritycosts
RedundancyCosts
PensionCosts
I,885,23I
214,145
3,914
5t.437
2,t54,627
)o))')<t
207,084
8,106
53.291
,,::!::

henumb
ere:
e rofemployees whosebenefìtswere over f,60,000 duringtheyear(excludingemploye r pension
2025 2024
number number
f80,000 - 90,000 I 0
f70,000 - 80,000 2 2
f60,000 - 70,000 0 2

8
lntangibleAssets
IT
Development
f,
Cost
AtISeptember2024 133,940
Additionsin theYear 14,108
Disposalsin the Year (65,240)
At31August2025 ::':,,'91
Amortisation
At ISeptember 2024
Disposalsinthe Year
65,240
(6s,240)
Chargeforthe Year 6,366
At31August2025 6,366
Net Book Value
At31August2025 76,442
At3lAugust2024 68,700

Office
and
Freehold Building Kitchen Compute
Landand
Buildings
Improve
ments
Equipme
nt
r
&IT
Total
f, f, f, c f,
Cost
AtlSeptember2024 6,603,789 2,246,691 146,650 52,686 9,049,816
Additions 59,685 10,836 70,520
Disposals
At3lAugust2025 6.603.789 2.306.376 157-486 s2.686 9.120.?i6
Depreciation
AtISeptember 2024 405,667 108,71I 39,559 553,936
Chargeforthe year 68,279 16,977 5,457 90,714
OnDisposals
At3lAugust2025 473,946 125,688 45,016 644.650
NetBook Value
At3lAugust2025 6.603.789 1.832.429 3t.797 7.671 8.475-687
At3lAugust2024 6.603.789 t.841.024 37.939 13.t27 8.495.880

10Debtors
2025 2024
f f
Trade Debtors 137,291 62,399
Provision forbadanddoubtfuldebts (1e,691) (34,t66)
Prepayments and accrued income 133,t49 71,421
Otherdebtors )1<))7, 34,47'7
525,972 134,131

11Creditors:amountsfallingduewithinoney ear
2025 2024
f f
Tradecreditors 130,051 98,251
Social securityand othertaxes 44,519 48,358
Accruals 85,360 131,233
Deferredincome 626,966 t,444,281
School deposits 13 I,900 141,125
Othercreditors 14,276 31,346
1,033,072 l,s%,5%
Deferredincome relatestocourse fees andschoolfeesreceived inrespectofthefollowingyear
Balanceat1September 2024 1,474,381
Feesreceived inadvance 626,966
Releasedtostatementof financial activities (1,474,381)
Balance at3IAugust2025 626,966

12Creditors:amountsfallingdueaftermoret hanoneyear
2025 2024
f. f,
LeaselncentiveProvision 69,704 81,427
DeferredIncome 101,076 30,100
170,780 111,527

Restricted Designated General
Funds Funds FundsTotalFunds
f f. c f
Fundbalancesasat3lAugust2025
asrepresented by:
Tangibleandintangible fixedassets
7,950,839 601,290 8,552,129
Net Currentassets/(liabilities) t4,770 345,116 359,886
Creditorsfallingdueaftermorethan (170,780) (l70,780)
oneyear
TotalNetAssets 14,770 7,950,839 775,6268,741,235

Restricted Designated General
Funds Funds Funds TotalFunds
Fundbalancesasat3lAugust2024 f, c f f,
asrepresented by:
Tangibleandintangible fixedassets
Net Currentassets/(liabilities)
Creditorsfallingdueafter more than
6,516 7,867,924 696,656
269,83t
(111,527)
8,564,580
276,347
(111,s27)
oneyear
Total NetAssets 6,516 7,967,924 954,960 8,729,400

14Funds
Balance
Bifwd IncomeExpenditure Transfers
f f, f f Total
f,
UnrestrictedFunds
General
Designated-assets
Designated-Bursaries
7,439,944
1,263,584
500
3,826,6t6 (3,823,035) 7,443,526
1,263,584
500
Designated-Other 18,856 I8,856
8,722,884 3,826,616 (3,823,035) 8,726,466
Restricted Funds
HelpTheChildrenProject
Born InsideProject
Bursaries
Adolescent Project
PDevelopment
DonationsCofH
2,203
2,312
2,001
3,003
3,326
75
1,025
825
5,206
5,638
2,001
75
1,025
825
6,516
8,254
14,770
8 729,399 3,834,870 (3,823,035) I, 741,235

At3lAugust2025fhecharityhadtotal commitmentsunde r non-cancellableoperatingleasesasset outbelow:-
2025 2024
Landand Landand
Buildings
Êf
Buildings
OperatingLeaseswhichexpire:
WithinIYear 324,320 351,725
Within2-5years 425,625 609,013
>5Years 45,500 91,000
795,445 1,051,738

17Reconciliationofcashflowsfromoperatingactivitie s
2025 2024
f f
Netincome(expenditure) forthereportingperiod I 1,835 (104,08e)
Adjustmentsfor:
Depreciationandamortisationcharges
97,080 85,501
ProceedsfromdisposalofFixedAssets
Dividends,interest and rentsfrominvestments (2e,42t) (41,048)
(Increase)/decrease in debtors (3e1,841) 51,023
Increase(decrease) in creditors (802,270) 518,638
Netcashprovidedby(usedin), operatingactivities (l,r14,618) 510,02s

2025 2024
Cashinhand
Noticedepositslessthan100 days
f
205,212
661,774
t
212,096
1,824,714
TotalCashandcashequivalents 866,996 2,036,910