Gharlty reglstratlon number $18471 (England and Wales)
Company reglstratlon number 02022869
THE KING OF KINGS SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

THE KING OF KINGS SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Gov¢mors
Dr B Oyebande
Mrs E B Lewis
DrPLws
Mr N St8ele
Secretary
Mr M Golamhossen
Charlty number
518471
Company number
02022869
Prlnclpal Addrass
Sl Luke's Parish Hall
Derby Road
Salford
M6 SYD
Reglsteted offlce
83 Manchester Road
Audenshaw
Manchester
M34 5PZ
Independont examlner
Tracey Connor BS¢lHons} FCA
Chacfwicks
Chartered Accountants
statutory Atjditors
Capital House
272 Manchester Road
Droylsde
Manchester
M43 6PW

THE KING OF KINGS SCHOOL
CONTENTS
Page
Govemols report
statement of Gov8rnorf8 re8ponsibililie8
Independent èxamlnerfs report
Statement of financlal actlvllles
10
Balance sheet
11
Notes to the financial stslemenls
12-17

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT IINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 JULY2025
The Governots present their annu21 report and accounts for the year ended 31 July 2025. The Governors
consliluto diredors of the ￿mparny for Companies Act purposes and the Trustees for Charity purposes. The
company is registered with the Charity Commissioners under Charity Number 518471.
Princlpal Actlvlty
The Klng of Kings School is a wmpany limited by guarantee, the wlncipal activkty of which18 the ed￿￿tIon of
children in the Mar)chesler area. In setting our objectives and planning our activities our Governors have glven
areful consideration to the Charity Commission's general guidance on public benefit.
The finaneial slalamenls have been prepared in accordanc8 with the a¢￿UntIng policies sel out in ntste 1 to the
financial slalemenls and comply with the charit￿S governing document, the Companies Act 2006, FRS 102 'The
Financial Reporting Standard applicable in the UK at)d Republic of Ireland arKI the Charities SORP 'Accounling
and Reporting by Charities= Statement of Recommended Practice applicable to chari11os PTeparing ther accounts
in accordance with the Financial Reporting Standard applica￿8 in the UK and Republic ol Ireland {FRS 1021"
Aims, works and Acllvltlgs
Objects
Tha objects of the school are the instltution and running of a Christian 8chool designed to give 8 sound Christian
and moral basis lo all pupils. The school wants to raise up Christian leaders with service of others in the centre
of their hearts and a single. Ixblical worldview. We want to preserve and extend Chrisfr'an loarning. It18 our aim
as a school lo be outward looking and service oriented. and to contribute lo the wider needs of ChTistian
Education in this country and beyond.
History
The King of KÈngs School was established in 1986 as an indèpendent school provlding a curiiculum wlh a
specifically bible-centred worldview. Since September 1991 it has occupied a significant part of the fomer
Charter Slre8t Ragged School in Dantzic Street, Manchester, ¢los8 to V￿loria ststion.
Aims
The sch(x)l aims to provlda a thorough education to children aged 3-18. equipplng them wlh the knowledge and
skills lo enable them to flourish as members of society and al the same time with a secure Christian falth
expressed by serving others with generous, unselfish and confident hearts. Each child is encouraged to work
hard in a system which balances academic work with other enriching experiences, includlng muslc, art, sport and
practical skills.
GU￿1cUluM
The differ8nce between this school and other sch()ols with a Christian ethos is the Curr￿lum. Thè school uses
A.C.E., an individualised learnirig programme which has over 1 million users worldwide. This forms the spÈne of
the Curriculum onto which the school builds, adding group work, specialist instruction, Indi￿dual teaching and
project work. The A.C.E. methodology is designed lo equip students with self-sludy skills and to ma8t8r thelr
learning. Teaching is consistènt with the tr*blical inslruclion most of the chlldren receive In the church and home,
and nurtures children in the Chrislsan faith.
Graduétes
The school's first senior students prapared for and took GCSES before going elsewhere to study for A Levels.
Since 1992 we hav8 been able lo take students through from nursery to 18 using the A.C.E. curriculum, initially
with the Nabonal Christkgn Schools Certificate Ilhè NCSCI and th&n its successor, the In18rnalional Certificate of
Christian Education (the ICCEI. qualifications designed to validate the work of students using thi$ progrBmme
and whlch enable them to gain entrance to university, Gollege, or directly to employment.
Our first NCSC graduate went lo Durham UniversSty in 1996 and gained a BA in LirvJuistics before eam￿g an
MPhil from York University. She was awarded a scholarship lo the Univ&rsty of Pennsylvania. an Ivy League
university, and her Studies culminated in a PhD from York in 2004.

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Subsequenl NCSC graduates have gained pLa￿S al sixth fom7 and further education colleges or stayed on the
programme to complete their sludles. Ev8ry school leaver with the NCSC Level 511 or the ICCE Advanc8d
Certificate has gained a place at a Russell Group University, including Lelcesler {Malhsl, Kerrt
Production}, Liverpool IPhysiotheTaPy, English}, Durham ILirEguisli¢s, Music), York IPPEI. Sheffield (Japanasel
and Manchester (Japanes8). Recent students have studied for a Masters in Medical Statistics, Busin8S8
Studies, Law, and Security and Developmenl IDislinctionl.
Studehts
Five students wer8 working on the ICCE General Certificate. One student completed this during the year and
continued onto the next Certificate.
Four students wer8 woTking on the Inlemiediate Certifieale. One completed this durlng the year and continu8d
onlo thè ICCE Advanced Certifi¢ale.
The 3 students in Y8 were ready to Start on thè ICCE General Certitleale by the end of the year.
NUrn￿r8 of students
Numbers held steady.
We had 6 studeTrts with SEND.. gne with health issues, five wth behavloural difficu￿les.
Of the latter, all improved over the year, three imptoved significantly.
Flnances
Fe8s remained below the VAT limit but were sufficAent, with th8 addition of glfts, lo me8t all our ne8d8.
Ofsted
Background..
We moved, under very ¢￿SIderable difficulties. including disposing of Ihree-quarters of our materials and storing
most ol the rest in various churches and people's homes, during thè Autumn half term in 2023, Setting up school
in the new premises for thè first time on Monday 6 November. That same day Ofsled ann￿nC8d a full inspection
starting th8 following day and refused to defer it, despite our taking it to the Regle￿al Manager. ￿ re￿1Ve￿ a
'Needs Improvement. rating in this inspedion. wlth 42 ISS items not met.
We therefore had Iwo Progress Monitoring Inspections (Pmlsl in 2024-25.
Al the PMI on 8 October 2024, we were found lo have now mel 38 of the 42 items, but EYFS was deemed lo be
still insufficiently developed and safeguarding record keéping were reckoned lo be 'not mel,, which meant that
Leadership and Governance wa$ also not met.
M?In areas of shortfall..
1, Attendance.. we needed to keep registers 8lectroni¢ally. use the tougher rules on attendance and lateness,
appoint an attendance thampion and record missing items on Admissions Register. Attendance Register and for
EYFS.
2. EYFS:
a) Missing documents.
bl Resources needed developing inside and out.
cl Dovetail the two ¢L¢rricula IEYS and ACE).
d) sequan￿ how 10 8chieve all Earfy Learning Goals IELGS) by age 5.
e) Link lesson aims lo ELGS.
fj Develop vicarage garden as Forest School to improve outside curr5culum.
3. H8allh and Safety..
a} Order Blns safely.
b) Create Medical Room.
4. Safeguarding..
DSL'S safeguarding fi5e developed wlh more information.
Two training cortificatgs were only online,. we were asked to print them off,

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
As a Tesult, we look the f()Ilowing action..
1. Attendance..
al Appointed Attendance Office {'Champion'l appointed who wrote the new policy and trained stsff.
bl Ele¢tronlc versions ofAdmissions and Attendan￿ reglsters werè ttealod. All required information was added.
The data was analysed.
cl Salford traffic light system adopted for school attendance.
2. EYS
al Margaret Gunn, Salford EYFS Lead, and Nell Faza¢kerley. Salford SchooE Improvement Offthr attended
separately and gave advice.
b} School EYFS Lead attended two courses in person on EYFS and completed the 8 modules of the DFE online
course.
cl Resour￿$ were extended.. a new easel, tarpaulins for dens, dressing up clothes, new 88nd and water play
container. deep container for digging sand.
dl Environment improved.. new carpet, sofa. new sleeping mats. Bar area impToved.
el Forest School policy, plan and related d￿UMentS d8veloped. Forest Sthool cr8aled In vicaragé garden with
logs, tyres and woodthip.
O The two curricula IA.C.E, and EYFSI were dovètslled.
g) Each ELG was sequenced from age 3 to age 7.
h) Lesson aims rewrillen to link lo ELGS.
3. Health. Welfare and Saf8ty
a) Bit)s.' many church bins were removed or rè-allocated.
bl Medical room area was cleared of other people's maleTials, painted and pl8slered'. the Ilght was mended. A
screen and washing facilities were added lo bed and bedding.
4. Safeguarding
al DSL'S filè was improv&d.
bl H8rd copies of training ￿rtifIcateS requireé were printed off and added to file.
l F￿M created to log safe9uarding conceins.
5. Leadership and Management
al All leads required lo keep logs and checklists.
bl Head lo scrulinise logs and checklists lermly 8nd documenL
cl Leads lo report lo Govemors lerm5y instead of annually.
dl Gov8rnor8 to ensuro EYFS standards arè béing met.
At the PMI {￿ 10 June 2025, although much improvfjd with everything above implèmented. EYFS was still
deemed insufficient 8$ there was no continuous provision or continuous a￿sS lo all materials. Although
safegu8rding record keeping was much improved. it was ratèd InsLrfficient, which again meant that the
Leadership and Governanca was ￿ain'￿9t mev.

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Further adions taken as a result..
1. EYFS..
a) Lead undertook many more Iralning sessions. in person and onllne.
b) She created more open-ended tasks to show differentiation and individualisallon in activllles,
cl Continuous prOVi￿On and conlinLKJUS access was further develo￿1.
dl The forest school was limelabled to ensure coverage of the outside GuirSculum. Sessions were developed
ELGS, individualisalion, differenlialion and CDT challenges. Risk assessment and safaty Sessions were ensured
al the beginning of each session and before each challenge or physical activity. Lesson aim8 related to
sequencing and ELGS.
el The lead documènled how we identify and address communication issues {using Wellcomm) and how we
identify and aédress sensory issues (Sante}.
2. S8fegu8rding'.
th help of the Salford Safeguarding Lead, Amanda Taylor, the DSL croaled an 81@ctroni¢ log of Safeguardlng
training and ¢on¢ems raised. She ¢reated a CP file for each child who might be vulnerable.
3. L8adershlp and M8nagemenl,'
The head lo have physical svJhl gf the logs and Chec￿181S of each Lead every term. The Governors to receive
reports from eath lead every temi and from the DSL ￿ce 8 term.
During the year we re¢eived a lot of Irainlng and support Irom Salford LA, from the School Improvemonl Officer
and particularfy from the SafeguardSng and EYFS Leads who provided advice. training and support.
Afull inspection in February 2026 found all requirements mel. See curr8nl Otsled Report.
Salford Safoguardlng Audlt
W8 complel8d the 180 questions of Salford Safeguardlng Audll and submilled in time. Th6re were 72 items lo
attend to, most because w8 needed lo read all the Sall4yd documenlallon an¢J undertake 911 the Sallord
SafeguBrding Ir?iniThJ; Manchester's no longer counted.
These have now all been addressed. All the Salford requir8d training has been undertaken by all the ￿ople who
needed to do il ar￿ all the documentation has been brought in lin& wlh Salford iequirements.
The DSL completed the Encompass trainlng, were certificat8.
AJI Governors, staff and volunteers have r¢ad the documents required.
Volunteers have had training on other relevant documents.
The DSL is now r8viewiNJ the SCR lem)ly, instead of Chair of Governors.
Further plans:
The Literature teacher developed 4 matched readers forABCs.
Social Studies and S¢ienc8 PACES are designed as matched re8ders. bul chlldren do not start on before
they finish ABGS. She plans to create Iwo more in 2025-2026.
Curilculum
We also improv8d the ￿rrICUluM for all Brllish values, systemalis8d the RSE curriculum and imprO￿d Gareer8
opportunities.
W8 used the P8rfiamentary week lo cover some of the democracy requirem8nls in British values and htegraled
S￿IetY teaching with the history Curriculum, creating a History and Society curiiculum.

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Govèrnors
The Governors are involved in the school and knowledgeable. The have kepl up to dale with the documentary
charges and training. They attend school events, inclutling the Christmas production, th8 summer banquet, the
annual student convention and the annual conlerence run by the curriculum provider. The safeguarding Governor
also teaches In school 3 weeks out of 4 and uses the opportunity to check safeguarding issues wilh the DSL.
Stsff
Besidés the Head, each member of staff is over a department of thildren-. EYFS. Infants, Juniors and SeniorB.
Each member of staff also teaches several lessons, according lo their exportise. Each staff member also has
responsibility for running the school.. one is the Attendance Champion. one is in charge of He81th and Safrty and
RiskAssessmenls, one is in ch8rge of ordering and tiips, one is the School Co-ordinator for ICCE and another is
the Inlemal Anoderalor for ICCE. There is a Head and Deputy.
One Memb￿ off staff is the DSL and th8 Head is the Oepuly DSL. Th8 EYFS and the Safeguarding Lèads have
had in person and online training courses throughout the year.
The rest of the staff and voFunleers have had additional Safeguarding training Courses.
All staff members kept up to dale with the required A.C.E Professional training.
Staff involved in ICCE are up to dale with the r8levanl parts of the required ICCE training.
In addit￿n, each member of staff has undertaken furth6r training on subj8Cts they teach, mostly lo improve
pedagogy, bul somolimes also subject knowledge le.g. in language, Scien￿ and art leaching). The stsff were
assisted by part lime volunteers.. two as leaching assistants, one as IT teacher. one as PE teacher. There was a
peripatetic music teacher.
Premises
The schoc4 iemained in temp¢xary a¢commodalion in St Luke's Parish Hall. which has many advantages. The
Church have been g¢cKI landlords, dealing with issues as they arise and gradually improving the
accommodation. However, we have Ilmited storage and some other limitations and so we continue to look for
more permanént premises.
The Head and the Chair had a $8cc)nd training session in London on developmenl and fvndraising in order to
prepare to move into and sustain much larger premises.
However, w8 heard al the end of the Autumn Term 2024 that Manchester City Council had compulsoriSy
purchased th6 property we were expecting to move into.
We have since been pursuing another suitable Property in Salford. but that Is currentty in abeyanGe, as the
landlord is still working on it.
In Concluslon
Our children still come from all ar¢)und the city and wg continue to have excellent support from the parents.
The staff worked incffdibty hard. cheerfully and faithfully, lo deal wlh all the challenges of the year 2024 to 2025.

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Financlal rev19W
The financial sta18m8nts have been prepared in accordance with the Companies. Act 2006. the Memorandum
and Articles ofAssocialion and Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo Charities preparing their accounts in accordance with the Financtal Reportlng Standard
applicable In the UK and Republic of IrelarKI IFRS1021 and the Charities Act 2011 and applicable regulations.
The main income arlses from fees charged for educalion and gifts to support the activities of the sthool. Th8
most significant expenditur8 relates lo the salaries of tèachers. The financial resu51s for the year, together wth a
summary of the accounting wlicies adopted are 8et out in the accompanying financial statsmenls.
The deficil for the year of £ 4,447 12024 £ 2,968) will b8 added lo the dèfiat brought forward. At the year end
there is a deficit of £4,799 12024 £3521. On the 5 August 2025. a gift of £5,000 was made to the tharity to
address this.
The charity's policy towards free reseThes is that these should be sufficient to cover one month of trading cost5.
Currenlly this has not been a¢hi?ved. Th8 GoveTnors are confident that th8 donors will assist in Ihls regard if
necessary.
The charity has been impacted by a combination of exlemal factors speufically by the inlroducllon of VAT, the
increase in the National Insurance limits, loss of business rale Telief and the rise in the Cost of living. Having
regard lo these factors the charily is revi8wing Ils financial model witti a view to increasing its funding in futur&
periods.
Al the lime of approving the financial stalemenls. the govemors have a reasonable expectation that the charlty
has allequaté resources lo continue in op8rational existence for the fore8eeabte future. Thus the governors
continue to adopt the going ￿nCeM basis of accounting in preparing the financial statements.
Management
The day to day management of the sehool is under the responsibiSity of the headmislr8ss Mr8 E B Lewis.
Banker5
The bankers of the school are The Royal Bank of Scotland plc, Sandba¢h, Cheshire.
Dlyldonds
The payment of a dividend or any other distribution lo memlxrs Is not permitted urKler the lemis of the
Company's Memorandum of Association.

THE KING OF KINGS SCHOOL
GOVERNOR'S REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Structure, governance and management
The Govemors during this accounting period and to the dale of this report are as follows..
Dr Philip S Lewis (Chairl
Mrs E Brenda Lewis (Headl
Dr Bamidele Oyebande (SafeguardiT)g and Parent Govemorl
Mr Nigel Steele Ilndependent Governor,. Health & Safety)
Mrs 8 Lewis and Mr N Sle8le resign by rolalion and both offer Ihemsehres for re-election al the forth¢oming
Annu81 General Meèting. No Governor was in receipt of remuneration or private bengfils from the company
during the period cover6d by these accounts. No Governor receives indemnity insurance for their Serv￿ as
director or trustee.
Two employees a￿ ralaled parties lo two of the Irust8es. The level of remuneration has beèn approved and
amounted to £46,10012023 £40,320). The level of remuneration has been approved by the independent
trustees.
Mrs Lewi81S 8n unpaid, non-execuliv8 director of CEE which is the sole suppller of the A.C.E. curriculum to
Christian schools in the Uniled Kingdom. CEE has supplled the school Ihrgughout ils existence and Mrs Lewis
was only appointed as a CEE dire￿Or in 2009. In addition, purchases are made or¢ normal commerciol terms
which are available lo all schools using the curriculum.
In 2018 Mrs Lewis became an unpaid dir8clgr of ICCE Limited.
R15ks
The risks that the school faces include having insuffident school numbers With parents who can pay the fees and
insufficient donations to meet the school's expenditur8.
The qualification the school uses, while valKlaled by UKNARIC'S 2012 Repgrt, is not accredited.
In addition, the school trA*ar8 the responsibility for looking after the Ghlldren under ils care.
The Governors have made an assessment of the major risks facing the school and are satisfied that there are
policies in pl￿e lo minimise these risks.
Guarantors
Details of guarantors during the year of the accounts and lo the date of this report are 8$ follows-
Dr P S Lewi8
Mrs E B Lewls
Dr B Oyebande
Mr N Stsele
Under the terms of the Company's Memorandum ofAssociation, the liabllity of each member is limited to £1.00.
The Governors present their annual report and aC￿UnIS for the y8ar ended 31 Juty, 2025. The Govomots
constllule directors of the company lor Companies Act purposes and the Trustees for Charlty purposes. The
company is registered with the Charity Commissioners under Charity Number 518471.
By order of the board
Dr B Oyebande
Govemor
Dated: 27 May 2026

THE KING OF KINGS SCHOOL
STATEMENT OF GOVERNOR'S RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY 2025
The governors, who are also the directors of The King of King8 School for the purpose of company law, are
responsibl6 for preparing the Governor's Report and the financial ststemenls in a¢cord8nce with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel.
Company18w requires the gevemors to prepa￿ financial stal8menls for each financial year whlch gwe a true and
fair view of the slate of affairs of the charity ar￿ of the incoming resources and application of resources. In￿L￿Ing
the income and exponditure, of th8 charitable company for that year.
In preparing these financial slalemenl8, the govemors are required to..
select SLSilable accounting policies and then apply them consislenlly.,
- observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and PTudent',
state whether applicable UK Accounting Standards have beon followed. 8ubj8Ct to any material d8partUTes
disclosed and explain&d in the financial statements,. and
prepare the financial statements on the golng concem basis unless it Is inappropriale to prèsume that the charity
will continue in operation.
The governors ar8 responsible for ke8ping adequate aecounting record8 that disclose with reasonable accuracy at
any lime the financial position of the charity and enable them to 8nsure that the financial statements comply with the
Companies Act 2006. They are a180 responsible for safeguarding the assets of the charity ar)d henc8 for taking
reasonable steps for the prevention and detection ol fraud and other irregularities.

THE KING OF KINGS SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE GOVERNORS OF THE KING OF KINGS SCHOOL
I report lo Ihe governors on my examinatton of the financial statements of The Klng of Kings School Ilhe
Gharilyl for the year ended 31 July 2025.
This report is made solely lo the d)arfly's governors. as 8 body, in accordance MThth Section 145 of the Charities
Act 2011. My work has been undertaken so that I might slate to the charity's govemors those matters l am
required lo state to them in this indep6nder¢t accounlanls, report and for no other purpose. To the ￿lIest extent
permitt8d by law. I do not accepl or assijme responsibility lo anyono other than thg charity arKI the charity's
govemors as 8 bc*Sy, for my reporting work, for this report, or for the opinions I have formed.
Responslbllitlos and basls of rèport
Having satisfied myself that the charity is not subject to audit under company law and is ellgib18 for
independ8nt examination. rt is my responsibility lo..
OX8mine the a￿ountS under section 145 of the 2011 Act.,
fcAlow the pro￿dureS ￿ld down in the gener81 directions given by the Charity Commission under
section 14515)Ibl of the 2011 Act., and
stale whothgr pa1￿Cular mallers have com& lo my attention.
Basls of Independent examlner's report
My examinallon was carried out in accordance w41h the general diiections given by the Charity Commission. An
examination include8 a review of the accounting records kept by the charity and a Gomparison of the accounts
presented with Ihose records. It also ir￿lUdeS considèration of any unusual items or dis¢lo8ures in the
accounts, and seeking explanations from you as Iruslees concerning any such mattèrs. The procedures
undertaken do not provide all the eviden￿ that would be required in an audit and consequently no opinion is
given as lo whether th6 accounts present a'lTUe and fair view. and the report 18 limited to thgse motters set out
in the statement below.
Independent èxamlnerfs Staternent
which give$ me reasonable cause to believe that, in any material respect, th8 requiremènts..
to keep accounting records in accordance with 8ectÈon 386 of the C¢)mpaniesAct 2006.. and
to prepare accounts which 8ccord with the aC￿untIng records, comply wth the accounting
requiremenls of section 3￿ of the Comparbles Act 2006 and with the methods and principles of
the Slalements of Recommended Practi￿.. Accounting and Reporting by Charities
have not bèen met or
lo which, in my opinion, attention should be d¥awn in order to enable a proper understanding of the
accounts to be reached.
Tra￿Y Connor BSclHonsl FCA
Chadwicks
staluloryAu¢Jitors
Gharter@d Accountants
Capital House
272 Manchesler Road
Droylsden
Manchester
M43 6PW
Dated: 28 May 2026

THE KING OF KINGS SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2025
Unrostrlctsd Unrestrlcted
funds
funds
2025
2024
Notes
Donations and legacies
Charitable activities
Inve51monls
39.281
89.716
37
66,837
79,098
91
Totsl Income
129,034
146,026
Charitable activities
133,481
148,994
Not expendlture for the yèarl
Net movement In funds
14,4471
12,968}
Fund balances al 1 August 2024
(3521
2,616
Fund balances at 31 July 2026
{4,7991
13521
The ststemenl of financial acuvilies includes all gains and losses recognised in the year.
The statement of finawal 8clivilies includes all gains and losses recognis8d in the year. All inoome and expenditure
derive fiom Continuing activtties.
The statement of financial activilies also wmpli8S Wlth the requirements for an Income and expenditure account
under the CompaniesAcl 2006.
There aT¢ no restricted funds this year.
10-

THE KING OF KINGS SCHOOL
BALANCE SHEET
ASAT31 JULY2025
2026
2024
Notès
Current assets
Debtors
Cash at bank and in hand
10
337
707
587
1.816
1,044
2,403
Credltors: amount5 falllng due wlthln
one year
11
(5.8431
{2,7551
Net currgnt Ilabilltles
14,799)
{3521
The ftsnds of the charlty
Unrestricted funds
12
{4,7991
1352)
14,799)
(3521
The company is enlilled to the exemption from the audit requirement coritsined in section 477 of the Compani8s Act
2006, lor the y88r ended 31 July 2025.
The directors 8cknowledge their responsibilities for ensuring that the charity keep5 accounting records which
comply with section 386 of the Act and for preparing finanaal slalements which give a true and fair view of the stats
of affairs of the wmpany as al the end of the financial year and of its incoming resources and application ot
resources including ils income and expenditure, for the financial year in accordance wth the requirements of
se¢liot)$ 394 and 395 and whlch othetwise comply with the requirements of the Companies Act 2006 Telating to
financial slatemenls, so far as applicable to the company.
The members have not required the company to obtsin an audit Of ils financlal statement$ for thè ye8r in question in
accordance wlh se¢tion 476.
These financial statements have been prepared in accordance with the provisions applicable to companles subject
lo th6 smatl companies regime.
The financial ststements were approved by the governors on 27 May 2026
Dr B Oyebande
Governor
Company reglslration number 02022869 (England and Wales)
11

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Accountlng pollcle$
Charity Information
The King of Kings School is a private company limited by g￿arantee incorporated in England and Vvales. The
registered office is 83 Manchester Road, Audenshaw. Manchester, M34 5PZ.
1.1 Accountlng conventlo
The finanaal stalem8nls have been prepared In accordance with the charity's governlng documanl. the
Compariies ACÉ 2006. FRS 102 Yho Financial Reporting Standard appI￿able in the UK and Republic of
Ireland. and the Charilies SORP "Accounting and Reporting by Charities.. Statement of Recownmended
Practice applicable lo charities preparing their a¢¢ounls in accordance with the Financial Reporting Standard
appli¢able in the UK and Rèpublic of Ireland IFRS 1021" The Charity is a Public Ben8frt Entity as defined by
FRS 102.
The charity has taken advantage of the provlsions in the SORP for tharilies not to prepare 8 Slalemenl of
cash fl¢)ws.
The financial statements are prepared in sterling, which is the functional currency of the charlty. Monetary
amounts in these financial statements are round8d to the nearest £.
The financlal statements have been prepared under the hisloricAI cost convention. The principal accounting
policies adopted are sel out below.
1.2 Golng concèrn
Al the lime of approving the finanual statements, the governors have a reasonable expectslion that the
charity has adequate resoUr￿S to continue in operational existence for the foreseeable future. Thus the
govemors continue lo adopt the going concern basis of accounting in preparing the financial slalements.
In recent years, the ¢harity has been impacted by a wmbinalion of extemal factors such as the introdu¢tk)n of
VAT on school f8es, increase in National Insurance costs, loss of busÈne8s rate rellef and a rise in the cost of
living.
The govemors ar8 aclivety looking al ways to I￿rease Ihe exiernal lundlng in the future and are confklenl
that donors will assist in any shortfa11s.
1.3 Charltable funds
Unreslricled funds ar8 available for use al the dlscrelion of the govemors in furtherance of their charitable
objectives. No funds have been roslri¢ted by a donor or designa18d for a particular purpose by the governors.
1.4 Income
Income is recognised when the eharlty is legally enlilled lo il after any performan¢8 conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations arè recoynised onc8 the charity has r￿tl[le(l
of the donation. unless perfomiance conditions require dèferral of the amount. Income tax racoverable in
relation to donations received under GiftAid or deeds of covenant is rocognised at the Ilme ol the donation.
Legacies are recognised on receipt or othepNlse if the charty has been notified ol an ImpeNJing dislribulion,
the amount is known. and receipt is expected. If tha amount is not knc)wn, the legacy is treated as
contingent asset.
12-

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 JULY2025
Accountlng pollcies
{Contlnued}
1.6 Expenditure
Charitable a¢tivities- This is expenditure incurrèd in supporting the charitable activities Df thè school.
Govemance costs - These represent direct expenditure on the governance of the school. The management is
carried out without charge by volunteer8. The intangibl8 cost 13 not indudad in the Ststemenl of Finanryal
Activlli69 since there is no measurement of cost for their services.
1.6 Tangibl8 flxgd assets
Tangible fixed assets ar& initially measured at C05t and subsequently mea8ur8d al cost or valuation, net ol
d8precialion and any impairment lossès.
Depreciation is recognis8d so as to write off the cost or valuatlon of assets les8 their r8sidual values over their
useful lives on the following bases:
Tenants improvements
Fixtures and fittings
200kn _ 33.33% slraighl line
20% straight linè
The gain or loss arising on the disy)sal of an asset 15 determined as th8 difference between the sale
proceeds and the carrying value of the asset, and is recognised in tre Statement of financial activities.
1.7 Ca$h and cash equlvalents
Cash and cash equivalents includ8 cash in hand, deposits h8ld al call with banks, other short-lerm liquid
investments wllh original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown
S￿l￿1n borrowings in current liabilities.
1.8 Employee boneffts
The cost of any unused holiday enlillement 1$ recogniséd in the period in which the employee's $ervlce8 are
re￿Ived.
Termination benefits are recognised immediately as an expense when the Charty is demonstrably tt)mmitl8d
to teminate the employment of an employee or to provide lerminaliDll benefits.
1.9 Penslon
The charity operates a defined contribution pension ¥Gheme. Contributions are charged lo the profrt and Ios5
account as they become payable in accordance with the rules of the scheme. No liabllity arises at th8 year
end.
Donatlons and legacle5
Unrestrlctsd Unrestrktsd
funds
fvnds
2025
2024
D￿atIonS and gifts
39,281
66,837
13-

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
Income from charitable actlvlties
Unrestrlcted Unrèstrlcted
funds
funds
2025
2024
School fees
Donations (other)
88,512
1,204
78.746
352
89.716
79,098
Investm8ntS
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Inler8St receivable
37
91
Expenditure on ¢harltablg actlvitles
202
2024
Direct costs
staff costs
Workbooks
Books and consumables
General expenses
Telephone & IT
Rent and rates
Insurance
Maintenance
School Iripslconvenlions
rraining
Ofsted
82,447
9,433
6,180
2,165
79,037
13,797
7,038
5,489
76
31,898
719
729
630
2,036
641
18.488
735
583
2.766
1.958
2,191
126,946
142.090
Share of support and governance costs (see note 61
Governance
6,535
6.904
133,481
148,994
Analysls by fund
Unrestricted funds
133,481
148,994
14-

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 JULY 2025
Support cost8
Support Governanca
costs
costs
2025
Support Governance
2024
Accountancy
Legal and professional
1,671
4.864
1,671
4,864
1,449
5,455
1,449
5,455
6.535
6,535
6,904
8,904
Analysed between
ChaTitable activities
6,535
6.535
6.904
6,904
Govfjrnance costs indudes a provi5i0n for audit an(1 acoounlancy fees of £1,671 {2024- £1.449).
Employ8os
The average rnonlhly number of employees durirrfJ tho year was..
2025
Number
2024
Number
Taxadon
The charity 15 exempt from tsxalion on its activities be￿U$8 all ils income is applled for ¢haritabl8 Putposes.
Tanglble flxed assets
Tenants Flxtures and
Improvements
flttlngs
Total
Cost
At 1 August 2024
10.685
14.226
24,911
At 31 July 2025
10,685
14.226
24.911
Depreclatlon and Impairmenl
At 1 August 2024
10.685
14.226
24,911
At 31 July 2025
10,685
14,226
24,911
1s-

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 JULY 2025
10 Debtots
2026
2024
Amounts falllng due withln one ygar:
Trade debtors
Other debtors
12)
339
587
337
587
11 Crèdltors: amounts falling due withln on& ygar
2026
2024
Other tsxation and social security
Trade Creditors
Other ￿edItorS
Accxuals and def8rred Income
2,712
1,560
11
1,560
1,006
300
1,449
5,843
2,755
12 Unrestrlcted funds
The Un￿striCted funds of the charity Comprise the unexpended ba18nces of donations and grants which are
not subi8ct lo specific conditions by donors and grantors as lo how they may be us8d. These indude
dosignated funds ￿1¢h have been set aside out of unrestricted funds by the trustees for speclfic purposes.
At 1 August
At 31 July
2024
2025
Incomlng Rg$ource$
resources
expended
General furKIs
1352)
129,034
1133.4811
14,7991
Pr•vtous year:
At 1 August
2023
Incomlng
rosources
Resources
expended
At 31 July
2024
General funds
2,616
146,02e
(148,9941
13521
13 Related party transactlons

THE KING OF KINGS SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 JULY2025
13 Related party transactlons
{Contlnu8dl
Two employees are related parties to two of thè trustees. Their remuneration is th'xed on similar temis to oth8r
employees and amounted to £49.L%O (2023 £46,100). The level of rèmuneration has been approved by thé
independent Iruslees.
Two govemors provlde IT services, N Sleele maintsins thè websito for an annual tharge of £120 and D
Oyebande pays the monthly internet bill and purchases any necossary IT squipment. both of I￿[ch are
refunded to him.
Mrs. Lewis is an unpaid, non-execulive director of CEE which is the sole supplier of the ACE curriculum to
Christian sdiools in the United Kingdom. CEE has supplied the school throughout ils 8xislence and Mr5.
Lewis was only appointed as CEE director in 2009. In addilioll. purchases ar& made on n¢xmal cc4nmercial
terms which are available lo all school using the curriculum.
17-