Company regl$tratlon numbOT 02200050 (England and Wal0$) Ch•rlty roglstratlon numb•r 327687 (England and Wal•sl CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr B C Udejiofo Mr D G Monlague Mrs S P Clork Rev P G Jackson Mr R J Magowan MrAJ Roblnson Mrs N H Wllkinson Sècrntary Mrs C F Jackson Senlor m•nagemen¢ Mr B C Udellofo Mr D G Montague Mr D Charles Chair Treasurer Head Teacher Country of In¢orporatlon Unlled Klngdom (England and Wales) 02200050 Charlty reglstratlon England and Wales 327687 Reg15tsred offlco 8elhany Sthool Flnlay Streel Sheffield S3 7PS IndondéTht •xamlner BK Plu$ Llmiled Cannon Housè Rutland Road Sheffield South Yorkshlre S3 80P Bankèrs CAF Bank Llmlted 25 Kings Hill Avwbue Klngs Hill West Malling Kgnl ME19 4JQ
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL CONTENTS Page Truste68' rgport Independent examln¢¢$ report Stsl8menl of flnandal actlvllle8 Balance sheat Nolgs to the14nanclal 8tat•monts 8-17
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The trusteos present thr •nnual report and ffinanci statomgnts for Ihe year ènded 31 August 2025. Tho finandal statements have b&en prepared in accNdan¢e wTth the accounting polic4es sel ¢yJt in nole 1 to the Ilnanclal statements and compty wilh the dlartys govemlrvJ documanL tha Companias Act 2006. FRS 102 Tr Financial Reporting Stsndard applicable in the UK aNI Republic ol Ireland" and the Charities SORP 'Ac¢ounting and Reportlng by Charlll8s.' Statamonl of Recommendgd Prncllce applicablg to charits8s preparfng tholr accounts In accordance wlth the Finanaal Reporting Standard applbcabl8 In thè UK and Republlc of Iraland IFRS 1021". ObJ•ctFv•8 and actfvitlos The Ob¢1 of the Charity [5 the provision of a schwl or sdy)oL8 Staff1 4¥llh ojnmltted Chd$tlan$ uslr dlslin¢Uvoty bibllcal approach lo knOedge and leamlng. Parents are expected lo be Ly)mmitted lo active participation in Ihg education ol Ihelr children both at home and at school. The alm b8lng lo provld& each chlld with blbliGal under81andlng whlch wll equip that for practical living in thls yId and to encourage the ¢h11rf8 reness ol sp4rlbJal and elemal re11108. The charfty conllnu88 to m881 It ot4ectlve by operallng Bethany School whkh provklo8 a Chrfsdan odu¢otlon for chlldren aged 4 10 16. In sellln9 our oblecllvo6 and plannlng our aclhAllos for the year I 90Mor$ have gNon careful con81d•rallon to Ihe CharSty Commlsslon's gener81 guklan¢g on public ben8fiL Belhgny School ha8 an open admissions and depends enllrety on voluntwy contrlbutbns, mgklng M av8Hablo to those of all falths and rn6. The maln public bgnefil the provlslon of chlld èducalSon Irrespective of the famil$ financ4al clrcumsl8nce3. Approximately 55% (based on £2651puplllmonth) of the school places are fllled by chlldren whose f8mlli6$ give less thgn the aclu81 o)sl per chlld vthith is Still very small comparèd lo both the Maint8intd and tho Indepgndenl sector. The &hool conllnues lo provlde quallty educallon for ail our wp18 wthlch hglp$ to a4p them to play Ihelr ro In the future of our nation ar our world. The purpose ol Bethany Schch)l is to provid• a rich, God conlared educailon lor all our puplls •qulpplThJ them for life in modem Britain ond the wider world. The education Is nol cOnfrd to Ihe dassroom bul Mek¥ to tthe thè children'8 beyond the school gates al ovgry opportunity. As wo11 as belng ocademSc the educauon provlded by Bgthony Schod also includes developir¥J every aspecl of our ¢hSldrgn'$ physkal. mental, soclal and emotional ln9. Tho pup118 are also encouraged lo make a rM)siiive contribLtkn w) tho wodd in whi¢h thoy Ilvo. The gov8mors ¢onllnu$ to onsuro qualty edtKalh)n wollsion Ihrough regu18r revSgw and updotlry of our &hool Impmemenl Plan ISIPI. The govemors contbnualty push for quallty oduc•llon to gnsure that ev8ry chlld at Bethany Sch¢)ol achlev88 Ihelr full polenllal. At Bethany School we believe that stable famlly Ille mak88 for a str9 and a unltsd nallon and 8odaty and provkle8 nurturlng envlronmenl for our chlldren lo thrive. We thgrefore encourage and provlde opportunMe8 for parents and ¢ar?rs ol our puplls to be Invofved in all aspec18 01 our puplL8' educational life. We 8180 encourage a Strong sense of caring for and seryiNJ our communlty ty provldlng oprtUnleS for our famllles and puplls lo work lo98lh6r lo fom) a strw unlted school whère evèryon8 has a part lo p18y. Thls Instlls In our sthool unlty In dlvernlty, modelllrKJ In rricrctosm our larger sooety of whb¢h our S11 communty18 a part. The school encourages thls infomalty bul mre femllY through our we8kty Wedn•gday Famlly Aftemoon8. At Bethany S¢hod we conllnue to Insffi In our pupils Ihe urKl8rstandlng th8t there Is richn9ss In d5v8rsity and that our differ8n5 both enrfch ond add vjtsllty lo all our Itves. Th8 divew nalure of QLbr SGhool reinforces this message. Bgthany 1$ a Chrlstlan Sthcd. so we $88k lo emW the British Values In our pupbls through the leachiNJ of the Blble. We al80 contlnuè to •mb8d the Christian leachlThJ of k)viThJ our nehjhbours by kIng to support those In A number of community s8rvice actsvibe5 took place for the WI sch(x)l. induding H4Nest and Ea8tor colledons for the Ioc81 S6 Foodbank. and hel9 al Heeley Clty fami 8rKI various k>cal thurches. We have a180 worked on StrengttIng rdatlonshlps wthln the area by W$n9 the nursirrfj h¢Jme and Tesco store for carol slnglThJ al Chrfstmas, and Iltter pIcng In the surroundlThJ streets par
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢hl•vements and perforniance Sl9nific8nt actiwt19s and achlevements againsl obpcfrbps Irfn9 the sd)1 year 2024r25 there were an avwagè of 87 rAyls on th• s(thi roil192 In 2023r241. Bethany School offers a I¢y4V Cost Chrlsllan U¢81K)n to around 50 famlwes. The Sch( has never charged a fee for the education of its pupils. FomS1ies glve volunlarly and o)nfidentialty to the worf( of the s¢trwl. gNlng to a c8uso they support rather than paying for a servi¢e. 11 Is wcrflh polnting Jl that the $thool ke8p$ its running cost8 to a mlnlmum by the sa¢xffldal work of its de(licaled te4(hrs and rn8ny ¥olunte8TS. Our overall 8ttend8nce figures for th• year wern a fraction under 96% vknkh was a small IMprOvent from18s1 year's figure of 95%. ml Our seven year 11 puplls ga5ned 56 GCSE qualwtlons befvmen tham Vn 2023124 elght PU1$ galned 81 GCSE quollflcallon81. In addlyon seven of our year 10 pupll8 look GCSE Art. and two eompletod thèlr GCSE In Mu$lc. Of the88 65 GCSÉ qualiflc8Jons 62 195%) wern at grade 4 or 8bove (Natlonal avèr898 67%) and 28 143%} wor8 4t gr8do 7 or abov¢ (Natlonal average 22%). 100% of our year 11 puplls gained a totsl ol flve or mom GCSE pas (grade 4 or abovol Induding Mathematlcs and Eng118h. and ail puplis gabnod a W In post 16 ¢du¢atlon ¢lther at Slxth Form or the Sheffleld College. nrl As 8 schcd we conllnu•d to offor 8 full programme ol adlvllles taklng place In school and extrarrIUjlal actlvlll88 out of school. The school runs 8 number of lunchumo dubs Includlng a Chrls15an Unlon, games dub. crossvcounty •nd story tlma. In addlllon a numbor of pu18 ptsd successfully In the Junlcff and Inlemodlale Maths Challenge compeUtlon8. The 8enSor cla88 (years 7-91 put on • wOducn of Hlgh School Musical In thg summ•r torm. Al pupll8 look part In tho producllon that culmlnaled In very succe1 evenln9 pOrfn4nr$. Although Bethany18 a small sch1 syoups of typlcalty e&hl thlldrgn wo ondeavour to provld• pupll¥ wlth a good rang8 018POt11ng opportunlll88. W6 make good use ol Ial fadlllgs In the arga Indudlng tho 10¢011018uro centre8, tennis courts, running trad( and sw6mming pool. The sthool entered both Primary and Secondary teams Sn number ol 8POrting competits¢)ns indudlng the Shoffidd S1$ 8oulthing Competition, The Sheffield SchoolB cro88 counlry compelltlon and tho Chrislian S¢hools TNSI SP day in Oxth. whgrfj our Inlom)¢diala Boy6 llam flnlshed flrsl. We were successful In achiewng our proposed improvements to the SdM)ol's computing facllllles by Teplaclng tho remalnlng Wlndow$ 10 PCS with Wbndows 11 mathines well in advance of the Oclober 2025 dgadllne when 5UPPOrt lor Wndows 10 will gnd. Wg were also able lo purchase addillonal laptops to support the use of computers Sn thè dassroom. A number ol other small improvements were mgd• to Iho s(ool InclL*Jlr)g the pUhase of a new prinlerlpholocopler arbd the rgplacgment of the sgnior dass pro)eOr wilh a flat scrnen rv. In the •rM of currlculum, work ha8 conmued on th• (kn10nI of a vknlè 8choDI long tem plan for math8 vAth 211 areas of the GUluM being mapped to year gIrp$ in a way that meets the needs of our pupS18 as a through school. In addlon we have improved our asSessmt rKocedures In the Egdy Years Foundation Stagg to 8chl8ve greater accuracy of mid-term assessments relaled to Eaty Leamlng Goals. particulaty in maths. We havo continue(I lo develop curriculum cohesp)n throug1ut schcd. completing currivJlum gilds for tha 3 year topic cycle indudlng clear oblecifves. We have erKleavwred lo ImFwove cwr appraisal system mking sure all Staff have an annual appralsal and the opportunlty to conduct the1rtr YAlk a8 part of thelr appralsal cyd8.
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Flnanclal revl The total unre$lricted irKomo for Ihe year was £340,214 {2024 - £308.0551 primgrily from parents donallon8 and glfts and grants. Expgndilure was £286,003 {2024- £263,182) resulting In a surplus of £54,21112024- £44,873}. The average financi81 cost incurred by the school to educate a child at the $ch¢)ol during tho acadomlc year lo July 2025 amounted lo £3,353 12024 - £2.9271. The Khool roll averaged 87 pupll¥ In the a¢ademlG year to July 2026 (2024- 921. The school 18 mslly supported by voluntary gms, 54% 12024 - 65%) of whlch 18 from parents. The school 18 partlcu18rly grateful for the donations and glfts from other supporters (including the 'Frfonds of Bethany.) amounting 10 £102,73012024 - £67,913), whlch provld6s vital lundlng. The school Is also h8avlly dependent on parents ar volunt¢ers for the don811ons of Ilme, facllltles. goods. and fund.ralslng efforts. The go[0[9 8rg grateful for all the support and $acdflca$ mado In servlng the school Sn 2024-25. Bul above all the school Is agaln grateful lo God for h18 goodnes8 ovèr th8 past yoar, w& remaln confident In HIM for th8 y¢ar lo come. Resgrvos pollcy The govemorn have establlshed a pollcy wh818by the unreslrictsd funds not commltted or Inveslgd In tanglle flxed •s8et8 I'lhg free reserves'l held by th8 charSty should be three months of the resourGes expended, whlch equates to £72.000 In general funds. th18 would anable the School lo conllnug operallng al the Same level of activllles In Ihe event of a slgnlflcant drop In fundlng or major bulldlng repalr8 becomlng ImperaUve, allowlng Ilme for altemallve fundlng lo Secured. Currently thé freé reserves are £162.183 and the govornorg alm lo malnlaln Ihlj level by.. Conllnulng thalr ongolng Work In $9gklng lo havo every avallablo space flllad In every cl88s, through Increa8ad publlclty drfve through malnlJlnlNJ th8 alroady 08lab118hed open evonlng8 for prospgctSve parents. Acllvely promotlng 88lh8ny School In Ihg churchès and olh•r r•lglous groups that our parents attend In order lo recNII moro famlllos lo tho School. Increaslng thè 8¢hool'8 fundr8181ry efforts through the well48tab118hed ar 8uccesslul 8umm•r and Chrlstmas fabr8. Re¢Nltlng more Frfends of Belhony School IFOBSI especlally from amongst p881 pup118. past famlll88 and èxlendgd fomllles and Irlends of pa8t famllles of Bethany School. Applylng, as a reglslered charSty, for fundlng from grant maklng tru818. foundallons and comp•nl•8. As a school of dlsllncl rellglous character, lh8 govomors belleva In tha power ol prayer, Bhown by answgrn to prayor8 over the last 38 yoarfs of th8 School's exl8tence. We VAII also pray ènd anrge our famllle8 and frlonds who bellove In prayer lo pray wllh us Ihal the Lord wlll conllnue lo meet our need8 08 hg ha8 done ov8r lh8 last 38 years. The chartty Is heavlly dep&ndenl upon the donatlons of the parents to meet the ongolng expendbtufg. Tho governo 8re of tho vlew that thg parents wlll Gontlnue to 8UPPOrt th¢ $¢ho)I for the forseeablo futuTo and thor•foro Ihal tho charfty18 8 golnu conGom. Plan• for tuturo perlod• Continue wllh our program of repl8clrvJ exlstlng tube Ilghts wllh LED Ilght rittlnos, conconlratlng on tho Infant and recepllon Glassrooms. Contlnue to replace old classroom projethrs wSlh flat screen Tvs. Upgrade ¢xl$llng flre doors lo SEND. ICT and Engllsh classroom5 wlth new doors Gontalnlng glazed vlslon panel5. In terms of rrIGu1uM we Intend to carry out a Tevlèw of how we are meellng our ¢or& alm$ lo 'Promoto the Chrlslian Falth by worklng I1h famllles lo provide a Blbllc81 approach lo knowledge and le8mlng and equlp eath chlld for the future.. Structur•• gov•rnanco and manag8m•nt The organlsallon Is a charitable company Ilmlled by gvaranlee, Sncorporalèd on 30 November 1987 and reglslered 8$ a chority on 28 January 1988. Thg company was est8bllshed under 8 Memor8ndum of A$$ocialion which ¢stabllshe(I the obSeGts and powers of Ihe charftable company and Is govemed under rts Artlcles of Assodallon. In the event of the company bolng wound up membgrs are required to contrlbuto on amount not oxceedlng £1. Th& total amount of such guarante85 al 31 August 2025 was 9512024- 102).
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The trustees. who ar8 also the dire¢tOTS for the poSe of company law, and who served dudng the year arKI up to the dal8 of slgnalure of the financlal stslements w&re: Mr B C Udejiofo Mr D G Montague Mrs S P Clark Rgv P G Jackson Mr R J Magowan Mr A J Robinson Mrs N H Wilkinson Recniilment and appolntment of trusfees The directors of the Kmpany aro also charity truslees for the purposes of charity law and under the companys Atlcles are known as membgrs of the board of govemorn. Under the requirements of the Memorandum and Arbdes of Association one fifth (or the number ne8rest to one fifth) of the governors together with one third {or the number nearest lo one third} of the parent govemors musl relire al each Annual General Meellng, those longest In office retiring first and the choice between any of equal seNi¢e b8ing made by drawing lots. New members of the board of govemors are recruited by circulating vacancies to parents of the children attending the school and Ihe school continues to attraGI approprialety Skilled and experfenced people. Currenuy ,11 has on Its Board the Chief Execullve of a UK reglslered intemalional NGO, a church minister, company director, a teacher. and a retired head teacher. All the govemors are Britl8h citizens with vark)us ethnic baGkgrounds. The gender balance is currently 2 females and 5 males. Oryanlsation81 strnclura The school has a board of govemors of up to 8 members who mget monthly during th8 academ1¢ year. and are responsible for the slrateglc direction and policy of the charity- Al present the board h8$ 6 out of 7 mombers all of wh¢)m are, or h8v8 been. parents and grandparents of chlldren attending the school. Mr D Charles, head teacher, asslsled by Mts E Irèland as deputy h9ad tgacher. runs th8 school on a day-ts4ay basls. and takes responsibility for Staff. Induction and training of Irust8as It18 our pollcy to appoint trustees {also known as govemors) from the ranks of parents of Ghildren who have been at Bethany School al least one year. As a result. Ihey will already b8 familiar with various documents relallng to th8 hlslory and alms of Chrfslian Family Sch¢)ois Limited, together with a number ol policy documents ttvèring the day- 104ay running of Bethany School. They will have atténded th8 hair-termly pargnts m90tings. ot which tha bysing$5 and financès of th6 school ar8 discussed. They are also oftgn involvod practically on a daY-tdaY basis. Additionally. new govemors have a meeting with the Clerk to the Govemors, In whl¢h rolelresponslbilityl obli9atlon$ of govemors Is discussed. tog81her wth an overview of the financial management of the school. We also pèrform Dl$dosure and Barring Sgrvico chgcks on all govgmorn. The trustees, rnport was approvod by the Board of Trustees. Mr B C Udeliofo Trusto0 8 Aprfl 2026
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN FAMILY SCHOOLS LIMITED I report to Ihe tru$tg0s on my 8xaminallon of the finandal 8ts1em&nt8 of Christlan Farnlly Schools Llmttod Ilho charlty) for th• ar ended 31 August 2025. R•¥ponslbllltles And ba$1• ol rnport AS the Iru8ts88 of th6 chorfty {and also Its dlrecth for the purpx08 of company lawl, you arg re8pon81bl• for th& prgparaUon of the ffnancl818tatsmgnts In accordance the rgqulr¢ments of the Compan108 Act 2006. Havlng 8aUsfi8d my8•lf that thg flnandal 8talem•nl8 of th• eh•rfty are not r•qulrod lo b• •udrtod und•r Part 16 of tha Compant68 A¢t 2006 and are 811b19 for Ind•p•nd•nt examlnallon, I report In r88pect of my axamlnatlon ol the chaty8 flnandal statements carrlad out und•r 8o¢Uon 145 of th8 Charlll08 Act 2011. In carrylno out my examlnatton I hfjvo lollowed tho DlrectlonB g[¥ by the Chadty Comm1881on under 8•Ctlon 14515llb) of th• Charttl Ad 2011. Independent •umln•rf• •tatsm•nt Slnco tho chartty'8 gr088 Income •x¢eodod £260,000, Iho Indepondénl aMInor muyl bo a m•mbor of a body118ted In 88don 145 of th• Ch*rltl88 Act 2011. 1 conflrm Ihal l am qualllIed lo undertake the ex8mlnallon b9u l am a mombor ofts InstUle of Chartered Aeccunlants In England and W8108, whlch18 one of tho11•1od bodl88. I ha npleted my gxamlnallon. l ¢onflrni that no matt•r• ha rn• lo my •tt¥nth)n In conn•don wllh Ihe eX8mlnallon glvlng m• ¢aU lo hllevo that Sn any m8lerfal re8p•¢t: accounllng r•cord8 woro not k¢pl In ro8pect of the charfty •$ roqulr•d by 84Ctl¢)n 386 of th• comp1&# Aet 2006. thè Ibnanclal 8191omonls do not a¢¢ord wllh Ihoue record8; or the flnandal •tslemenl8 do not comply th the accounllng rnqulrem&nt8 of s•ctlon 396 01 thè Companl•i Ad 2006 oth•r Ihan any r¢qulrom¢nl that the financlal 8t819mlS 91 a truo and fElr vlow, whlch IB not a matt•r n$ldor¢d a8 Part of an Independent oxamln•llon: or tho flnanclal 8tal•rMnl8 hav• not been prepared In accordanc• wllh th• m•thod• and prlndpl•i ol tho Slatsmenl ol Rocommended Pr8ctl¢• lor a¢countbng and rowtlng by tharllles appllcablo to ¢harll•$ proporlng th&lr finandal slatoments In accordance wllh th• Flnandal Reportlng Standard appllcabl8 In tho UK and Republlc of Ir•land IFRS 1021. I havo no concem8 and have oomg acro no other m8ttern In connoctlon wllh th• oxamln•tSon to whlch att8ntlon ihould drawn In Ihl• r•port In 81 to enabl8 a propor undor8tandlng ol th• flnandol •tal8monls to r•ached. Grant de BAACA Independent Examln•r BK Plus Llmlt•d Cannon Hougfj Ruuand Road Sh&ffleld South Yorkshlr• S3 8DP 8 Aprfl 2028
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrèstrlct•d Rgstrf¢t•d funds fund8 2025 2025 Tot*1 Unrostrfthd Rostrlct•d funds fund$ 2024 2024 Totsl 2025 2024 Notè• Inc¢Jmo from: Donatlon$ and legacle8 Charttable activiti88 Olh8r tradlng actIlIeS Inv88tm8nt8 299,203 20.110 17,777 3.124 299.203 20,110 17,777 3,124 285,160 10.087 9.895 2,913 10,000 295,160 10,087 9.895 2,913 Total Income 340,214 340.214 308.055 10,000 318.055 EXp0ndlr0 on: Raising fund8 Ch8ritabl• actlvlUe8 158 285.845 158 291,571 5.726 263,182 6.088 269,270 Total •xp•ndrtur• 286.003 5,726 291,729 263,182 6,088 269,270 Not Incom•l{8xpgndltur•) and movement In fvnds 54.211 15.7261 48.485 44.873 3.912 48.785 R•conclllatlon of lund8: Fund balanags 811 Seplombor 2024 200,867 28,946 229,813 155,994 25,034 181,028 Fund balan¢•s at 31 Augu•t 2025 255.078 23.220 278,298 200,887 28,946 229,813 The 8t8lemenl of flnonclal acllvltlgs Indudes all gain8 and losses recognl8ed In the year. All Income and expendllure d8rlve from ¢onllnulng aGliviliey.
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL BALANCE SHEgr ASAT31AUGUST2025 2025 2024 Notes Flxod assets Tangible assets 14 96.427 102,776 Curr•nt 0880ts Debtors Cash al bank and in hgnd 15 26,824 161,150 13.512 120,432 187,974 133.944 Credltors: amounts falllng due wlthln year 16 16,1031 16,907) Net ¢urr¢nt assets 181.871 127,037 Totsl a$$ots l•s$ ¢urr•nt Ilabilltles 278,298 229.813 The funds ofthe charlty Reslricled incx)m8 funds Unrgstrictod funds 18 19 23.220 255.078 28,946 200.867 278.298 229.813 The company is entitled to the exemption from the audit requirement contsined In Secllon 477 of the CompanlesAct 2006, for the 8nd8d 31 August 2025. The directors acknowledge thelr responsibilitie5 for o)mplying with the requirements of the Comparbies Act 21106 wilh respect to accounting records and the preparation of finan¢ial statements. The members have not required the Gompany to obtsin an audit of Its financlal statements lor tho year in question in accordance wlih section 476. These financial statements have been prepared in accordance with the provisions applicable to ¢omp8nies subject to the small companies regime. The financi81 ststements were approved by Ihe trustees on 8 April 2026 MrBC Chalr deAlofo Mr D G Montague Trustse
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accauntlng poll¢l CharSty Informatlon Christian Famity Schools Llmited 18 a piivats ¢))mpany MIted by guarantee Incorymted In England arKI Wa195. Thg registered office Is 8oihany SdK)I, Finky Street. Shoffi8ld, S3 7PS. 1.1 8a8ls ol preparatlon The f5nandal slalements ha boon proparod in acaYdanc8 ¥Ath tho tituti. thg Comp8nl8s Act 2006, FRS 102 Tre Financial Reporting Standard applkable In the UK arKI Republic of Ireland. and the Charlll88 SORP -Accountiro and Reportiw by Charitio6.' Stslement of Recommendod Pr8Ctico applicabl8 to charlll8s preparing Iheir acwints In ac¢(Kdance with the Financial Reporting Standard appluble in the UK and Republic ol Ireland {FRS 102)-. The charity is 8 Publ Benèfit Entity •$ defin¢d by FRS 102. The ch8rtty has tsken advant of Ihg wovlslryw kn Ihg SORP for charfties not to prepare a 8tatom&nt of cash flows. Tho fin8nclal stotements are prepared In slerflng, vthich L8 the funclond rrnCY of iho ¢hodty. Monotary amounts In these financlal 8tstem6nts are rounded lo the nearn$l £. Tho flnan¢lal $18lem?nts have been prnpwed und•r hlslorfc81 cost conventlon. Tho prfnclpal accountlng poll¢Ses adopted ore set out below. 1.2 Oolng concern Al th• time of approvlng the ffinancial 8tstemonts, the tNstths h•ve • r•uon•bl• oxpgdatlon that th• crIty has aal0 re8ourcos to contlnue In operntlonal •xlstw)¢8 lor Ihg 1oro$¢eablè future. Thus th• trustees conunue to adopt the gn9 concem basls olawyJnUn9 In prep8rlng Ihe finan¢Aal $latamgn¢s. 1.3 Charltabl• lund• Unre8trlcl•d fund8 are aval1& for usa al lh8 d18¢rellon of lh• INste•$ In fvrthorancé ol thalr dwrltAbl• obJ0ctlve8. 008lgnaled funds ar• unrnstrfcted funds earmark•d by tho managemenl COMMItt ftK parlIcur purpose8, Reslrlclfjd funds are subject to spgclftc condluons by donors or grantors as lo how thay may be used or through Ihe tomis of an appeal. The purposes 8nd usos of the rnstslctad fvnds 8r• Set out bn Iho nots$ to the flnanclal statements. Endowment funds arn sublect to spednc conditlons by dcrnrs that the capu musl bg malntained by the charfty. 1.4 In¢om• Income15 recognlsed when Ihe rjiarlty Is legalty enlitled to It after any rformance condltions havo been mot. the amounts can be measured rellably. and bt Is wobable that trK¢)me will bè recelved. Cash donations ara recogni88d on rec8ipt. Other donaticffts are renISed once the drity has been notifted of donation. unless performance conditNJns require deferral of the amount. Income tax recoverable in relation to donations received uTrJer Grftid or deeds of covenant 1$ reeognised at the time of the donatlon. Legacles are recognlsed on reGelpl or otherwlse ff the charfty has been notmed of an Impendlng dlslrfbutlon, the amount known, and r8c8ipI Is oxp8ct8d. 11 the amount Is not known. thè legacy Is treated as contingent asseL Donatsd 8eThice$ and facilities are indudod at the value to the carity whorn Ihls b• quanlfiad. Th8 valug of seryl¢es Pred by volunteers hgs not been indud8d in these 8CC4)unts.
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accauntlng polkles {Contlnu•d> Incoming resources from grants. where related to perforn)anc 8Th1 speclftc delSverable8, are accountsd lor as th8 tharity eams the rlght to conrnti¢)n by its p¢manCe. 1.5 Exp•ndltur• Exp8ndlture l¥ recognlsed ortc• Ih8r• Is a leg81 or cxthctfve oblkJabm to transfer econLYnlc benefit to thlrd paty.11 Is probabl8 that a transfer of Octy1¢ beneflts ill bo raquired In settlement. and thg amount of th• obllgation can be measurod rnllably. Expanditurn is dassified by 8ctiMty. Tho costs of each actiwty are madè up ol the total of dlrecl $ts and 8hared Costs. Including support costs Irwolved In undortaking each actiwty. Diroct costs attributable lo a ¥lngle actlv6ty arè allocated dirocty to tho1 aclivity. Shorod costs whith contribute lo morg than one adivlty and 8UPPQrt costs which ar• not atlrfbutablo to 8 singl8 actfvity ara apportioned belwoon those activlties on a basls ¢on$i$tenl vAlh the use of resourc88. Central stsff ¢>)sts are allocated on th8 basls of Ume spent, and d•pr•datlon Crge8 arn alhXal on th• wlion of ts ass•l's use. 1.6 Tanglbl• flx•d •u•ts Tanglble t7xod assets are Snltlalty mea8urtAI at cost and subsequgnyy me85urod at or valuatlon, nel of dopr•datlon and any Impalrnwnl losse8. Depreclallon Is renISed so as lo wrtt• )ff Iho cost or valuatth ol assets loss tslr re81dual values over thelr usoful livo¥ on the foULiwiThJ bases: Freehdd land and bulhJlng8 Plant and gqulpmenl Flxturès and ffttlngs 2% Stra1 Ilne 25% $tra&ht Ilne 25% stravJht line The galn or lo$$ 8rlsSng on the dIsp1 of an asset Is d¢lermln•d 98 th8 dern betwo¢n tha 10 pro¢ee(18 and the carrying valut of the asgel. and Is recognised in tho sl8toment of financlal advltles. 1.7 Impalrm•nt of fix•d •s8•ts Al each repthng end dale, ts charfty re7I8ws caftylng amunts of rts tanG4bb assets lo d8lermlne whether there 18 any indication that those assets have suffored an impalrmgnt loss. If any such IndlGalion a$ts. thè romigrablg amount of thg asset is estimalod in ordor lo determuie the extgnt of the impalrrnent 1088 lff any). 1.8 Ca¥h and ¢Mh Ul¥81•Th Cash and cash eqUIvats Inchjde cash In hw¥J. deposlts held at call vlth banks, other short-lemi Ilquld Inveslm8nts orlglnal malurillgs of thr months or less. and barl( ovwdrafts. 88nk ovwdr8fts are shown withln boThowings In current Ilabilbtles. 1.9 Flnanclal Instruments The charity has elecled to apply lh• wovi8ions of SeC1K 11 'Basic Finan(aal ITnts, and S•d¢)n 12 'Olher Flnandal Irthments Issues. of FRS 102 to 1 of its f1[ In$truments. Flnanclal Instruments are rerxjgnlsed In twlan( shget kn thg tharty b•o)rn&s paty to tho contractual provi8h)n5 of the instrumenL Flnancl81 assets and Ilabllities are offsè( with net arrKyJnts pr8sonted in the finandal statements. when there Is a legally enforceable rwJht lo set off the reo)gnksed amounts and there is an intention lo seitle on a net basts or to reall8e the asset and setue the lability simultaneously.
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢¢ountlng poll¢l•J (Contlnuod) Baslc )Ynan¢lal •ssets Basic flnanGial assets. whlch Include debtors and cash and bank balances, are Initially measured al Iransactlon price including Iron$oction costs and are Subsequenlly Garried al amortised cost using the effecllve Inler88t mèthod unless the afrangemenl constilul88 a finanang Iran$8¢lion. whoro the transectlon is measurèd at the prgsent value of the future recelpls di8nIe al a markel rale of inieresL Financlal asse18 classlfled as rèc•lvable wllhSn ono year are not 8mortlsed. B•$lc fln•n¢l•l Ilabllltl•$ 8a81c flnanclal118bllltlès. InGludlry Gredllors and bank loan8 ara Inltlally recognlsed at Ir8n88ctton unla88 the aff8ng8menl conslbtutes a f(nanclng transactlon. where th8 d•bt In8trument18 m6asurad at tha p0ftt value of the futu payments dlscounled at 8 market rale of Intèrest. Flnanclal Ilabllllles dassffied as payable vAthln ong year arg not amortl80d. Debt Instruments 8ub8equonUy carrled al 8mortl80(I cost, U81ng the effectlve Interest rale methi)d. Trnde cr¢dllor¥ arg obllgallon6 to pay for good8 or $ervlces that havo been acqulred In the ordlnary cour80 of oporaOn& from Suppllers. Amounts payablo aro classlfled a8 cJJrr8nt IlabllltS88 Ir payment18 due wtthSn on• year or less, N not, they aro presented as nOnTrent IlabllltSes. Trade credllors are recogn188d Inlllally al Iransactlon prl¢o and 8ub6equonlly mea8urod at amortlsed c08t uslng the 8ffe¢tlve Interest mgthod. Derncoqnltlon of Ilnlnclal Il•bllltl•s Flnanclal 118blllt608 ar• dgrgcognlsod when tho thartty's contractual obllgallons explre or arn dlschargod or C8nco118d, 1.10 Employ•• b•n•flts Th8 cost of any unu8•d hollday onllllomonl li recognlsed In tho pertod In whlch the emplo*,1 80ry1¢08 ar• recelvad. Tormlnallon ben¢flts aro re¢ognl$ed Immedlately a8 an 8xn¥e whon Ihg ¢h•rity 1$ demonstrably commltt¢d to lemlnat8 the omploymonl of in èmploye¢ or lo providfj termln8llon bengflts. 1.11 Retlr•rnent b•n•fit• Paymenls lo deflned conlrlbutton retlremenl ben8fi18¢hemes are charged a5 8n g¥penso as Ihgy fall due. The charity conlrfbuto8 5% 01 empl¢)yg0'8 gro88 pay. Crltlcal accountlng e•tlmats• and ludg•ments In tho applicailon of Ihe charity's a¢¢ounting poll¢los, the Irustoes are required to maka Judgements, 08tlmat08 and assumptk)ns about the carrylng 8mounl of assets and IlabllSlles th8l are not readily apparent frrAn olh&r Sour$. The eslimales and associated assumptions 810 based on hS8torical experien and other factors that are consSderod lo be relovanl. Aduol results may differ from these esttmales. The esllmales and undertylng 88sumplons are revlewed on an ongoing basls. Revlslons to accountlng esllmalgs are recognlsed In Ihg peri¢x1 In which the estimate is revlsed whgro ¢he revlslon affects only that period, or In the period of the revision and future periods where Ihe revision affects both Cuffent and future pèrftsds. 10-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Incom• from donatlom and1ogacl•• Unro•trlcted R•strlct•d fund• fiin 2026 2025 Totsl Unrnstrl¢t•d R••trlct•d funds fund• 2024 2024 Totsl 2025 2024 Par•nts donatlons Bnd gffts Other donations and gifts Glft ald dalms 185,145 102,730 11.328 185.145 102.730 11.328 197,358 67.913 19.889 10,OLN) 207,358 67,913 19,889 299.203 299,203 285,160 10,000 295.160 In¢om• from ch•rltabl• •ctfvltl•• Unr••trl¢t•d Unro•trlctod fvnd• funds 2025 2024 Fr•• •rly l•mlng fundlng Perfomiancè relaled grnnts 20,110 10,087 The grant was recelved from Sheffleld CNY Coundl and all ts w¥lc88 were provklod durlng the year. Incom• from oth•r tradlng athftl•• Unr•8trlcl•d UnMtrlctd fund• fund 2025 2024 Fundralslng ovents 17.77T 9.895 Incom• from Inv•*tm•nts Unrn•trl¢tod Unre•trf¢tsd funds fund• 2025 2024 Interest rl¥able 3.124 2,913 11
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expèndlture on ralslng funds UDr•$trlctod UnMslrl¢ted funds funds 2025 2024 Fundrnlslng and publlclty Other fundraising costs 158 Exp•ndllur• on chwft•bl• athlll•• 2025 2024 Dlrect colts Slaff costs D&preclalh)n and lryalrment Subscriplkn8. Ilcen¢88 and oxam f•os Boughl In lessons BkS and malerf•ls Staff Ir8lnlng BuSldlng and othér malntanan< Councll tax Water Charges Llghl and heat In8uranco Lease rent818 Payrolll serylces Panslon admini8tr8tk)n Pholocopylng. postage and ststbngry Computer oxp•n888 Telephone C8mp •xp•nses SurKIry oXPgnse8 8ank charges 227.038 12.383 8.915 2.042 7.087 204,475 10,868 8,317 2.538 6,841 3,092 4.316 2,350 2.231 5.439 5.857 563 1,568 531 2,047 1,806 2.081 5.997 787 6,899 6.612 563 1.576 550 1,753 2,015 357 (1,939) 4,947 142 39 5,772 136 290.071 269.270 Share of support •nd gov•rnanc• cvts (M• not• 9) Goveman 291.571 269.270 Anatysl¥ by fund UnrostoI0d funds Re8lrfclad funds 285,845 5,726 263.182 6.088 291.571 269270 12-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support costs allo¢•tod to actlvltits 2025 2024 Governanc8 co818 1,500 Analys•d between: Independgnl examlnatlon fe8 1.500 10 N•t mo¥•m•nt In fund• 202J 2024 The net mov8mènt In funds Is slated after ch8rglngllcredlllngl.' F888 payable lo tha charfV8 Ind8pendenl examln6r', - for the indopendenl examlnatlon of Ihg fiMndal 8lalomon18 - for other flnanclal seThlces Dèpreclallon of owned langlble flxod as88ts 1,500 1,576 12,383 1,568 10,868 11 Trusts•• Durfng th8 year und•r rovlow, Ihg wlfe of Mr A J R¢)blnson, 8 tru$tg9, recolvgd a $018ry of £16.405 logelhor with pen8ion conlrfbutlons of £820. No trustee recelved any remuneration for Ihelr 8ervl¢a8 as tru8lee8 or employoe$. Nono of the IruBteg8 lor any persons connected wllh Ihaml rec?fved any expenses from the tharfty durlng the y88r. Tho charfty recelved donatlons from th$ IN$tso8 lotalllng £9.98012024 - £13,260). 12 Employ••• The average monthly nurnr of employees dudng tho year wa8: 202$ Numbor 2024 Numb•r 18 18 Employm•nt Costs 2025 2024 Wage8 and s8l8rfes Sodal sgcurfty costs Other p8nslon costs 212.165 4,823 10,050 191,617 3,817 9,041 227,038 204,475 Thère were no ¢mploy¢e$ whoso annual remun8r8tlon was more Ihan £60,000. 13-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Employ•o8 IContlnu•d) Remuneratlon of key management personnel The remunerallon of key management personnel was as follows- 2025 2024 Aggr•9ate compen8atl¢)n 57,321 51,439 13 Taxatlon The thatY13 exempl from 18xallon on Its actlvlll88 because all Its Income t8 applled for chadlablè purpo$os. 14 T•nglbl• fix•d •189ts Fr••hold land •nd bulldlng• Plant and Ilxtur•• gnd •qulpmont fflttlng• Tot•1 Ct Al 1 S•pl•mbèr 2024 Addillons 152,979 118.795 6,034 20,010 291.784 6.034 Al 31 August 2025 152,979 124.829 20,010 297.818 Depr•clatlon and Imp•lrm•nt Al 1 Sgplgmbgr 2024 Dopredallon charged In the yfr8r 66,098 3,047 104,249 8,887 18.681 449 189,008 12,383 At 31 August 2025 69,145 113,136 19,110 201,391 Carrylng amount At 31 Augu812025 83,834 11,693 900 96,427 At 31 ALvJusI 2024 86.881 14,S46 1,349 102,776 15 Dobtorn 2025 2024 Amount• falllng due wlthln •n• y•ar: Other debtors Prgpaymenl$ and •¢crued incom• 24,779 2.045 12,582 930 26,824 13,512 14-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 16 Cr•ditorn: amounts falllng due wlthln one year 2025 2024 other t8xati¢m and social srity Trade ueditors A(xruals and deferred Inca)me 3.510 853 1.740 1.957 4,750 2W 6.103 6.907 17 Retlrement nefft schem 2025 2024 D¢fin ¢ontrfbutlon s¢hem Charge lo profft or loss in resped of defined cuthution scthèmes 10.050 9.041 The charity op8rales a defined conlnijution pension SLthem8 for all qualifying employees. The assets of the scheme are held separalety from those of thè charity in an independendy administerod fund. 18 Re8trf¢ted lund$ The reslrithd fvnds of the charity MprISe the ded boian(xs of donaticffls and grants held on tru8t sutyect to speafic cOThliljrts by th)nors as to how thoy may be u$8d. In¢omlng Resources Al 31 August September rnsour¢oS •xpond¢d 2025 2024 Judith Baxter legw fund BuikliThJ fvnd Playground marking furKI DT equlpment fund Computer fund 757 19.366 532 (7571 19.366 {532) {484) {3.953) 322 3.532 28,946 (5.726} 23.220 Prevlous year: Incomlng Resourc•$ At 31 August pteMr rnsour¢ expendod 2024 2023 Judith Baxter legacy fund Building fund Playground marknng fund DT e9ment fund Computer fund 3.318 19.366 1.063 1.287 12,5611 757 19.366 532 {5311 {4811 12,5151 10.000 7,485 25.034 10.1)00 {6,088) 28.946 15-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 18 Re8lrlct•d fund• (Contlnu•d) The purpose of the Judlth Baxter lega¢y fund Is to provlde funds tOW8rd8 a laslno memorfal al the School In Judith's name. The purpose of thg Buildlng fund18 to refurb18h and modemlse the school pr•mlse8. Th8 purpose of the playground mark6ng fund Is to provlde addSllonal playground facllllle*. Th& purposo of Iha DT equlpmanl fund is to provlde addlllonal equlpment for tha De81gn and Technology Dep8rtment. The purpose of the compular fund IB to provlde computer and technology facllltS88. 19 Unmtrlet•d fund• Tho unr88tr1cted funds of the ch8rlty compr588 the unexpended balan3 of donatlon¥ and grant¥ whkh a not sublgd to speclfic ccndlllons by donors and 9ranlors as lo how Ihoy may bo used. The¥9 inGSude doslgnaled fiJnd8 whlch have been 8et a81d8 out of unre$lrfGtsd funds by the Iru¥lees for BpeGWIG purposes. A11 8•pt•mber 2024 Incomlng R••our¢•¥ At 31 Augu•t r••ourc•• •xp•nd•d 2020 General lundJ 2fJO.807 340.214 (288,003) 255,078 Pr•vlou• y•ar: At1 S•pt•mb•r 2Q23 In¢omlng R••ouT¢•• At 31 Augu•t r•souru• •xp•nd•d 2024 G•n•ral funds 155,994 308,055 1263,182) 200.867 20 Analysls of not alieti between lundi Unre•trfcted fund• 2025 R•8trlct•d fund• 2025 Totsl 202S At 31 Augu$1 2025: Tangible assets Current as8etsl{liabllttles} 92,895 162.183 3,532 19.688 98.427 181,871 255.078 23.220 278,298 16-
CHRISTIAN FAMILY SCHOOLS LIMITED BETHANY SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 An•lysl8 of net batweon tunds IContlnu•d) Unrestrlctsd fund¥ 2024 R•strlct•d funds 2024 Total 2024 At 31 August 2024: Tanglble assets Current assetsl{Ilabllltlesl 93.516 107,349 9,258 19,688 102.776 127,037 200,867 28,946 229,813 21 Op•ratlng l•a•• ¢ommltm•nts At the reportlng •nd date the charlty had out8tandlng commilments lor future mlnimum10868 payments under non¢an¢ell8blo oper8Yng leases, whlch fall due as follow8- 2025 2024 Wlhln ong ygar 443 The total lea80 payments amounted lo £563 lor the year12024- £5631. R•l•t•d p•rty trnnMetlon• See note 11 r• relalod paty tran8acllon8 durlng Ihg ygar. 17-