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2025-08-31-accounts

REcisfERED CHARITY NUMBER: 514834

men IAU Referen￿ and Adminiskntive Dethi]s Repor¢ of Ihe Tnw Inde￿d￿L Ex•min&sRqx Rettipu gnd PayThents Acco￿1 Swemrnt of and LiAbiliu

rnar IAU DF4v s a•Tkn PRINCTrAL ADDRKS$ Wc4 Kirby WtTT CH48 5DP REGISrnIiED CHARrrY NUMBER 5148J4 ]# Fk*Y,BlodK C Thewhrf BBI I IJG

for the Year Ended 31 Au Th¢ truv4 wes¢nt their report with the ofthe chriy r( tk yw ¢￿ 31 Au8uM 2025. OBIEcfivES AND AcfivmFS Objectlves and •lmi The purpose of the school fvnd. #s setout in its is io provide enhwwl 8UiWIi¢5 for th¢ 5wd¢nts ofwui Kirtiy grammarsch￿l and 5uPW￿l for parents in financial neat The fvnd rtteive$don￿Io￿S from paTents. pupils and Staff. The fvnd makes donwtion5 to ctrmxert chor¢¢ie& Th¢ priD¢ipal activity is to pwvide etshw)¢emMt opwniiies whi¢h will challen8< gJPP)rt And motivate siudent In setting th¢ schtsjl fvnds objeciives urKI plwninq its h¢LiviiiA hve given careful considerniion ￿ the Charity Commission's 8en¢r81 widpnce on publi¢ bethefii. FINANCIAL REVtEW Balantts held li th¢ Ye￿￿d •mounwl to £19220, of ￿1¢h £15,754 YtMri¢d b¢in8 fvnds rai%d for ¢xlernBI ¢bAriiies either by th)I￿¢10n5 or ¢vents S￿h Ès sponsored walk& The unre5tri¢¢ed bDl#n¢¢ 1$ h¢ld for ihe b¢n¢fii of th¢ school Ind i¢spupil& Th¢r¢ is no re5erve5p)li¢yAs the orth¢ opinion thalone is nol wuirrd duc to th¢ naiure ofth¢ tharity. Followin8 the ¢riiiul wKidcni thai knjk plac¢ ￿ Frid•y 29th S¢pwnber 2023, which result&1 in jessi￿ Baker iragically P&S8ingaway, a fundr4isingcaryii8n launched ￿ build a clirtiing wall w the hool. And these fvnds wer¢ Teeeiv&J by the ¢b￿lty. Th¢ ￿nd￿lSing campaign s¢rudure41 in this way 10 umble Oift Aid ￿ be reclaimed on cligible donotiom. Th¢ ¢hariiy h&$ paid i ￿al Amouni of £51,132 ￿ ¢omple th¢ Iwildini of the climbing ￿11 ofwhi¢h £4,238 was ￿ld in 202￿25 year 10 5UPPQrt th¢ op¢nin8 ofthe w811 the tr•ining forKhwl to safely oper•t¢ th¢ wall. Theclimbingwall wa5don8iedin th¢2023-24y¢arbyth¢¢harity ￿the c￿MOr50r1hcSChOol on t¢halfof Ihe AcJemy TrusL ¢0 benefii ¢urreni a#d fvwr¢ swthnis 41 the Xhwl. in athlition ￿ the wider climbing commurbily. STRuvfuRL GOVERNANCE AND MANACEMENT Go¥•rrtlNi do¢umwbt The chRrily is $ovcrnrd by 11$ rnleswhi¢h wu¢ adoP￿aon 2nd F¢￿ 1984 and is un1ncorporn￿d. Tn￿1#6 in¢ludin8 ¢h¢ Hegd•¢h¢r ar¢ app)inied by the GoverniTh8 Body Orw￿ Kirby Gr4mmw School. S¢•t¢nxnt of Trusttts Rupoulbllltks Th¢ misL¢¢S are Tesponsiljle for preparin8 the Rel￿rt of the Truse$ and the firtlncial s¢aments in ￿e0rdAnce wilh 8pWicable law and Uniied KinBdom Acwynling StsrwJ3rds (Unikd Kingthi G¢nnlly A¢¢ountinB Pr¥clicel. The Ints￿e$ Ore responsible for k¢¢pin8 tKoper ￿e￿nIIng rttorth which di￿lOSe with rernble ac¢urncy at any iirne the financial posltion of the ¢h*rity And to ¢Mble them th•t the financial ￿llements Comply with the Cknrities Act 201 l. the c￿rity (ACOXLn￿ and Rep￿$> Regukniion$ 2(K)8 I￿1 the wovisions of the tnst de41. Thry ¥re a150 r¢sporLsibl¢ for￿feguarding &ssetsof IhechDrityand hefi￿ f0rtskin8reasonable￿epsr0r(hePreveAkn"oTh and d¢te¢iion of fraud ind other iNeBularitie& Appyoved by Order of the b0￿d of tnw¢es on 2911 Jwie 2026 INI si8wa cm its behlf by: Tnts¢ee- Mr S CiArk¢

West Ki I rewrt ￿ the rhariry In￿¢¢$ ￿ my eMmi￿LI￿ 0fthe8c<4)un￿ of the charity for theyear ended 31 Au8USL 2025 w oulon p88e fow. Rwllsibilitles and bosis of rettht AS the ¢hariry's IT￿tee5 respmsiblt ftr the p￿P￿10rt of the acco￿ts in accordaDce with th¢ requiremtttts of the Chriiies kn 201 I {'the Act.). I rtpod in Yesp¢¢t of my examin&tion of the chwity's #¢eLMthts eaffied thjt under se¢iion 146 of th¢ Aci aThJ in cwrwng my examIn￿10n I heve followed all the appli¢abk DirectioN Biven by th¢ Charity Cornmi5sthM uth5eaion 14515Xb) of the A￿. I have cornple￿d my exwnithAliOn. I confinn thRt no material mBtrs have con LO my atteniion in ¢onn¢¢tion with theexwniniiion 8ivin8m¢cw w believe thDt iii uy material re5peci: aKountsn8 rets)rds were kw in r¢sp¢ct of the clwity as rtquir&l tyse¢¢ion 130 of the ACL or I ￿ve rto ¢oncerns have come Kr055 no ￿￿lletS in ¢onne¢tion wilh the examinalion io whid) •¢iention should be drawn in thi5 rE￿rt in order 10 ¢Mble a proper uTthst8rbJin8 of the #eourrfs ￿ be le￿1￿d. M R Ileaton FCCA FCtE 1st FI￿)r, Bl(Kk C The Wharf M&tKhester Road Burnley L￿n￿shIre BBII IJO 2PJune 2026

West Kirby Grammw S¢hool Receipts oNi Payments Account ftir the yearE￿ 31 Au8U5t 20?5 Uwrtttrl¢t￿ R¢#rltted Total funds Ttst￿ fuAds 31￿35 31A25 31J24 Reeelp DO￿Li0n$ 7,862 31.051 1394 38914 lJ94 22,816 45J09 jessi￿ Baker fijndrnisin Totsl rttelpts 32,445 40J08 68.125 PaybneDtI EquipmEnt & A¢iiviii¢s J¢ssiu BAker IlJndrn￿lTrg 6J28 25JII 4238 31.639 4.238 29,853 46.894 TotAI p•ymepts Net Tt¢eSpts Ip#ym¢nts) 6J28 lJ34 29,$49 35.877 76,747 (8,622) 4.431 Trattsf¢rs 870 (870) 12.857 14.884 B￿k bilances ￿ 1.9.24 1,932 4J36 14.789 19220 23.411 14.789 Bank balon￿ at 31.8.25 Ststement of #Mets •nd Il•bllltl A$at 31 A￿8￿1￿3 UAre#rk1￿ RestrkI￿ Trtll funds Tot1 funds 31J2S 31J24 Bnk b•lA¢es blllty: IDd¢wd¢At examln•tlo

BASIS of prepar&lion Th¢s¢ a¢wints h8ve been pr¢p8r¢d on the Receipts and Poymentsbasis in ac¢ordan¢¢ with lh¢ Chariiies Act2011. Fund A¢¢ounling: Unrestricied fwjds sy¢ those thllt can be ¢xp¢nded al the discretion of the knwt¢¢s in th¢ fvrtherance of the objects of ih¢ chority Taxation Thecharity is not liable ¢0 tax on its chafilable &clivities. Thecharity 1$ noi r¢glu¢r￿ for VAT. Irrt¢ov¢rabl¢ VAT is inGlu(kd th¢ ¢xpens¢ io which li relale5. Transactions with tnLStees No remuneration nor¢xp¢nse5 were rAid ￿ tNStees orony rKrsons coThnec¢ed with ihem durin$ the year or previous y¢ar. Resiri¢ted ￿Trds Restricted fvnd balan¢e$ include fiuthising Collections forvArious chariii¢s.