REGISTERED COL￿￿PANy NUMBER: 01007854 (Emgtsnd xlld WAlu) REGISTKRED CHARITY NUMBER: 525930 Report of the Trust¢es aBd ￿lDanCI￿ Statements For the Y￿r Ended 31 August 2025 Greellbattk Sebool Limited AF0A4DPTÈ 1W0412026 COMPANIES HOUSE 111 A19 *107 Gr¢enb*nk School Limited Contents of the Sts¢emeots for the Year Ellded 31 Avgvst 2025 COIYTEKrs Report of the Trns¢ees................................................ ....... ....................................... ...... . Report of the IndepeThde¥ti AuditoTr to the Thjstees............ ............. ...... ... .. ... ... . . . Statement of Finallcial Activiiies............................ Balance Shed es at 31 August 202S.................................................. St&temet&t of Cash Flows for the year ended 31 August 2025..........................-..................... .. ... .. . Not¢8 lo the Financial StsteEneats for the ye4r ￿ded 31 August 2025.... .. .. .. Detailed Ststment of FTrDancial Athiwiti¢& forthc year ¢nded 31 August 2025...................... ... . 12 14 15 .25 The followin8 does not form part of the statutory fin8Dcia] stat￿￿ts. Detailed Ststern￿t of Fin8ncia] Activities for the y¢arended 31 August 2025 GretnbJnk School Limited Report of tbe Trustees for the Year EDded 31 Augllst 2025 REPORT OF THI TRUSTEES The Trptstees of Greenbank School Limited PLrsent their anmial reFK)rt and auditol accounts for the year ended 31 Au8U$t 2025 and confinn that tbey coinply with the r￿Uir¢￿ents of the Cbarities Act 201 l. the Mernorandum alld Arttcles of knociation and the Clwities SOF￿ (FRS 102). Objectfves and alms The obJ￿tIve of the cl)8tity is the provision of edtsc*tion to children up tr) the age of I l. through cap8ble and dedICa￿d leacbing 5tsff. Within tbis objective itAS the aim of the School to develop ¢ve4ycbild to histher maximullj potential and to provide Staff opeoing up and working on a Satwday. Sl8nlfj¢aDt actlvfitles The School trovida8 continuing prOf￿s1o0aI development training oprnitiv for all staff. Th¢ School cutrelltiy provid65 bursaries to a numbtr of ¢hildra who would othenvise not be 3bie to attend the Scbool. The School facilitat￿ and t41cnted wo&5hops for thildrn from both local and independeot school8. The School raised in the region of £3k forcTrLaTity, the main blneficiary king Thechelwood Foodb&nk Other chatits&s we have 8uEwt¢d are The Moorfield% Eye Hospital, Cbildr¢n ill Ned and Maomilla Cancer SUpE￿rt PubJi¢ benefit Th¢ Tn￿t￿ ¢onfirni that they hav4 when and where n¢c£ssary to do so, paid regard to the Ciwity Commissioner's Guftdatt￿ on Public Beoefit wheu coasidaing and ￿akI￿8 its &isiolls. The School's onjmilrnent to this is demonstrated by its provision of bursaries and we of th¢ School pr¢mises. &8 noted ab)ve. Review of acti?itie8 2thievements The Tesults achiev￿ in tb¢ 2025 external txaTniu&tions were outstandingtr all of our Year Six pupil$ WCTe offered place8 at their first OT s¢cond cboice indwdalt senior schools. iTr¢ludirtg M8nckestff Grnmn)ar School, Withington Girls School, Man¢bestu Higb School for Girls, Stocktx)rt Grammar School. Chea￿e Hulme Scbool, The King's SchooL Ma¢clesfield and Ald￿leY Edge Scknl for Girls. Five of ourpupils chose to attend ¥4£{)¢￿ stste Sch￿1. Th¢ opportunities offereAI beyolld the Core curyi¢ulum £e4naiD a key patl of what Greeabank off¢rs. Th¢ ran8¢ of ￿tiviti&5 off¢red thtffligh extra-curyicular clubs continu&s to 8TOW additions ioduding infant baking atth phdosophy. Greettbank School Limited Report of the Trustees for the Year EDded 31 August 2025 Swtsinability is 4n important aspect of 8chool life 8nd this is drsv¢tt by the childrni. Once again we achieved the higbe8t possible rating in our Green Schooly Eco Award. We bave our owll aplary and have eojoyedthe taste of GreenbaDkhoney. Chtr pupib i/igited the loca] auotment to plant vegetsbles and support the loca) cooununity growingprojects. W¢ won the level three RHS 4w8ts1 for g￿d¢u]ng and matty of our pupi]s helped to keep the local park clean. Our kn Councillord creJteAI & ￿e tratl. WppOrt￿ tb¢ growing of plants to ensure greater biodiversity and pupils twk part ill a range of bee-frieo one of our pupils WOD a silvtr TtseAlal Ét the National Finals. Nirle of our pupils took part in the Mini t￿ndOn Masathon. MaDy of our children took part in a team triathlon SUPPOTling th¢ thatity"R¢sdw Developmenv.. We wetE delighted lo agaio host our girls, football tournament whickL 18 now aregular fixtll￿ with 8ev¢ral local stste schools taking phrt. Sky Sports Coul￿tn￿t0r, knLty Hiticb¢liff4 delivwed an iD8pirmg Speub aDd gave out the awards to the winning pupi14 at our Sports Day. Our pupiis beDefit from trips to ￿]lding3 of worship (Mosque. Ch￿￿￿ and Synagogue) to garden Centr￿ #nd restaura4ts aud TUUSeurns as well as io a Chtistm&s Panto￿lMe. Pupils frorn Year Three upwards go on Tesidential trips to Castlet0￿ Amble5id¢. ShropshiTe and Loudon. trip5 are essenti to build relationships arLd develop the soft skills so ti￿po￿ttt io a success￿[ adulthood as well a8 a be¢t¢r ulldentAnding of British Gulttre and values. In &ddition, children in Year Six %￿lted the House of P8AiamerLt and tsk¢ part in an organiseA debate. alld thildrett iti Year Five visited the Mencbester Police Museum in support of our learning ab)utBriti8h values. We eogage our parents through question041￿ listening fonllns aud prnt seEninaTS on important i&sue& iticludio8 slaying safe online and emotional [c￿latiOn and child dev¢lopmmL Reserves policy Re4erve8 areheld to en8uretbat tbesthool ¢an (X)n¢inUe￿ prOvideth¢hig￿Ut level of education to itspupils. This r¢quires the school to invest ill th¢ 3th(yol premistt and other tyttgible fixed asth whith the Trnstees from tim¢ lo timeagr¢¢ lo finAncewithbankboThowings. At the bAlance Sheet d&tethese borrowings tDtsil¢d £177.794. Th¢ Tntste<% always ensure that they hold signifiGqDt casb reserves and target Su￿]￿5&￿ to r¢pay al￿ 8mi¢es thtte loatL%. The School's fr¢e res¢rv¢s (￿l¢￿Iat￿ 48vn￿trICted fiwd8 1¢sS tangible fixd &ssets) are £187,053. Before long terni boTrowiDgs not due within th¢ 12 mooths free Testtves stand at £299,499. Baged on CLJrrently)tTowing levels. tbeTrustets' policy 15 to hold free reserves e4ual to thre¢months' salary costs (£462,532) tomeelits ￿t￿re liabilities, tooperateeffectivelyandt0￿v¢ for fu￿re e&pital expenditu The Trustee5 monitor the level of c&sh reserves OD an ongoing basis and are to utilise future Burpluse5 to achieve the target level of free r¢5¢rve8. REV]EW OF TEE PRINCIPAL FUNDJJYG SOURCLS TRANsAcfioNS AND FINANCIAL POSTTION The School ch8rg&8 fees to patrnts foT the wivision of educatioll and uses the to pay the staff 8nd to provide a quality education. Th¢ fr¢5 also supp)rt the Sclkool's charttsble aims in ¢nabling it to provide bursaries and free ethication where appropriate. In¢oThe in tht year rethiced to £2.588.176 {21r24: £2,598.772) and includ￿ a fiDg1 donation of £7.(KKI fmm the Friends of Gre¢tthgnk towards the of a minibus. Nei 7ncotne ￿]￿red to £24,125 (2024.. £105.298), thi8 level of rnuewill allow contitLu&I invBsttnetLt in the School. Thcmaior fitvaocial comntitsnent ts thercpa￿neDt of th¢baiJk loans. Ak theyear endthe School Ilas reserves of £1,817,073 {2024.. £I.?￿.948). The Truste&s Consid￿ that tbe fijnds available art suffici￿t to ineet projected hture liabilities. The ruults for th¢ year are set out IJ) the Statement of Fin&n¢ial Activities on page I l. GreenbAnk School Limit￿1 Report of the Trustees for the YeAr Ended 31 August 202S STRucfuRE, GOVERNANCE A24D LWAGEMENr Governbng document The Charity 18 £￿trOlled by its MemOr8Dth￿ and articl&s of asxctation ai¥1 eitt￿titsteS a limit&l ￿1}panY9 limited by share8 as deaDedby the cITrLuPni￿ Act 2¢XI6. Retruitrnent 4nd appointment ofn¢w Th￿tte5 When r￿[ultIllg a Tnjstffj the Trust idenlifi• the skills. experi￿ attd kny ac£ountsbilities required for the role. Potential candidates are identified by r&wrcb amotwt parent8 of cumt or past pupils. reQ)n￿datiOnS by advisers or advertiserne]Jt of tbe p)sL (kAe¢ thc inttiview prc*ess is conLplete the 8uecessfiil candidate is re¢ou￿ended to tbe Board who rdtify the appointo)¢nL lllduetion and tralnlng of TrllSttts Ats appointoieot tbe Trn3te£ a PtsilKI of s￿dIng lime with the chaInna￿ T￿ul￿r and He4dtVdcher. DePelld￿g on theroleatsd Sp￿18]15￿ of tbe Tr￿￿teA they spend lim¢ptt siteat thc School the School's SLT, covering all as￿ts of the Sclwl'8 Op￿100. th¢y may also speod time wtth th¢ appropriate pr(rftssiooal adviset5. Key management perg)nnel Th¢ TrLLStee$ consider that tbey, together with the HeadEa¢htt 8Ad th¢ SLT* eotrwise the Key Managen)ent PersonAel. The Trustees giv¢theiT tirne freefy and the FOY aDd remunerntion of the Headteacber is set by the TnLSttts and is kept annual review. Severnl CrI￿la are L8ed in setting pay for all staff.. Nature of the rol¢ Aod r45poml)Tlities Compelttoy salaries in tbe area The se£tor average salary for wmp)rabl¢ p)sitiOQS Trends in pay Th¢ fiuancial position of tbe School The Tn￿eeS have delegated authority to the Headteach# to pay b￿￿er saiaries for ￿CeptiOnal candidates whve this is in the interests of the School (Se¢ Thote 9 to the accoullts). Orgxnisgtiottal stru¢tsre The busine48 of the Sch￿1 is orgatti8ed and rutt by the Board of TnL￿teg* and Ihe shscational aspects 8 organisql by the H¢adteAcber. TheTrustees 0￿￿tea$ 8 kw4with meetiDg5usuallybeld six ttmes ptryearduriTrgtem time. TheTn￿tecS tdentify speGific skills that the Ttust requi￿ alld seek8 to appoint appropriately qualifi￿ and experieoced individuat8 to fill the rol¥. The aay to day meDagement of the Schix)J is delegateAI io the Headteacbw. Greenbauk Sekool Limited Report of the Trustees for the Yur Ended 31 Auguit 2025 T￿sle The Trustees wbo served during the year and their itttw¢£ts in the Company's issued ordillery share capital at Ihe be￿nnIng &Ld end of the year weKe: Ordtha shares tsf £1 eath 2025 2024 Mr M Bucbarthll Mr l Brynillg Miss R Cbadwick Mrs K Challab Mr A Galloway MT A Imrie Mrs C Jobnson Mrs L klarler Mr N VpJuo 13 13 Rtsk management The TnJstees are rwnsible for ovctseeing the risks fac￿ by the School. Detailed c4Th￿)deratiOn of iisk is delegated to the School's SLT. Risks are identified and assth ond Controls are <8tsblished tbmughout the year. A fornial review of th¢ Sthool'8 risk managemtut procases is undertaken on att annual basis. Risk is maDAgd under the h¢adings of fit￿￿1￿1 sostainability. School saf¢tyi pupi] w¢If4￿, employment, ool trips and events artd community acctss. The main riyks theTNstxs h4v¢ idulti￿1 Jttd th¢ plans to tuartage those risks ￿%.. R¢put*tion. The School's su¢cw is built on its ￿￿tati0j) forthe alucation aud well-being of its pupits. We manage this risk througb safeguarding p0kn"¢i￿. staff r¢twitEneat policies. pastoral support for both pupils and staff and active xdentificatAOQ and resolutioo of health and safety r¢lat¢d issues. Finartce. Our ability to ¢onlinue is reiiaDt on pupi] f¢& th¢ ability to pay bills as they fall due. This TRsk isp¢rtineDt given the intr(vluction of VAT on scbool fees and th¢ potential impact oo pupil nujnbers. The Trth5teu nianag¢ this Tisk by active ￿th.floW JDauAg¢men4 marketitig activiry and n￿intaitiJng the School's reputatkon for ac&leDllc excellence. (￿rricUluM delivery. Acadrynic ￿cellenc¢ reqUI￿S tbe most able te8¢heTh with state-of-th>art facilities deliv￿￿￿8 the ¢ll￿1cul￿rn to studettts. Wemanaots this rlsk by combining.. Attractive 8alaries with ODgoiDg inv&slment in our SchooL approach to enrolment that works with supportive par¢nts wbo8e Childr￿ bav¢ an appeti¢¢ for learning> and A bursary scheuJe thatrecoguises pupil achieverne￿t aDd aptitud¢. Throuth the risk maD4£emeTht proce&8u established for the School. the Tn]8ttt8 are sa¢i8fied that tbe ￿8J￿r risks identified hav¢ b¢en adequately mitigated where necessary. It is reco￿]sed that Systems catt only provide reasonable but Dot absolule wurance that n]ajorrisks have bl￿ ddwuatdy M￿laged. Greenbank Scbool Limited Report of the Trustees for the Yur Ended 31 August 2025 PLANS FOR FUTURE PERIODS the fiJthr4 the Sthool ititend8 10: Further improve the faci]itie8. Extend partnerships with local schooLq alld the local cixnutunity. Broad¢tt th¢ range of cfrCu￿1¢u1ar activities forpupil$. Continue io develop the Sthool'5 IT capability for both leaming and school administration. Continue Eo gupry>rt the Frieryd8 of Gre¢nbank in brirL8ing togethtr alujnni and for ￿rJdrajslllg and Furtber d¢v¢lop the Sehool's Action Plan and work towards IKing net carkn zero. Colltiryue to Ikvelop the Frovision for chiidrn with special ethjcational ne&l& Registfred Compatty ntsrLbtr ' 011M)7854 (England aod WA]s%} Regftstered Charity number 525930 Pritscipal and re8iStettd offiez GreeLbaDk School Heathbank Road Cbeadle Htslme SK8 6HU Mr5 L. Marler (Chair) lth'ss IL Clwdwick Ifreasuru) Mr M Buchat]an (appointed 25 November 20241 Mr l. Bryning Mr V. Cavana¥L (appoitited 6 Octobtt 21Y25) Mrs L CILallab Mr A. Galloway Mr A. tti)rie Mrs C. Johnson MrN. V¢tw)n Company Se£retary Miss R. Cbadwick Headmaster Mr M. Johns Auditors Dlli Audit LimiteJ Chartered ALVU4tants sta￿tOry Auditor St Gei)rye's Howe 56 P¢ter Str¢¢t Manth¢st¢r M2 3NQ The RO)￿ BaDk of kntlondpl¢ Drummond How¢ l Redheugb8 Av¢nue Editibutg EH12 9JN Gre¢nbaDk Sebool tlmited Report of the Trustees for the Year Ended JI Attgtsgt 2025 STATEMENT OF TRusfEES' REsPoNSIBIL￿lEs The Tn￿tee8 (wlw aEe also ttLe d]r￿torS of Greenbank Scbool Limitol for thepu￿)￿ of Company law) are re6ponsible for preparittg the Rqjort of the Tntste¢8 and Ib¢ fuJ4ncial ststetDents in acwrdance with applicable law and United Kingdom Accounting Standards (United Kingdom GeTherally Accepted A¢eoutsiing Ptactice). Company law reqllir¢s the Tn￿ to prepare ftllanct￿ statements for each fin8n¢ial year whi¢b give a tnje and fair view of the state of affairs of the Charitabl¢ Cornpany and of the ineomiog resourcts and applicatiDll of resources. wbicb includes the income and expeaditure. of the Charitsble Cornpally for tbat perio& Ill prepari￿ tbos¢ fuwicial st&¢em¢nts. the Truste85 ar¢ required to.. select suitabl¢ a¢eowLtiog policies ATMI then Apply the4ll fXTrnSiStentty; observe the Jllethods and priA¢iplu in the Cb8rity SORP. akeiudg¢meDts and eJlim#tes th8t areTeasoDable and prnda]t' 2nd prepare the financial statements on the going concan basis unless il is ioappwate to prttutne that the c1￿1t￿ble ComFdnyMll ¢ontitiue in bu8ine TheTrustees aret4)oosible forkeeging properar￿UntJngr￿￿1Ch disd05ewith reasonable accwacy at any time the fjnancial position of the Charitable Comyd(Ly aod to eD&ble them to ensure thai the fillancial statements comply witb the Compftoi￿ Act 2￿. They ar¢ also K4pousil>l¢ for sgfeguarding the assets oc the Charitable CoMp￿Y and heDC¢ for takiog reuon&bl¢ steps for th¢ preventioo and detection of fraud and other iWTitie8. tn so far as th¢ Tn￿t¢¢9 are There is no relevant audAt information of wl)ich the Charitable CA)mp8ny's auditorn are w￿WaTc. and TheTrnsteeshavetakeD all steps that they ought tobave token to ￿ake themselve5 8war¢ of aDy rei¢Yattt auth"t infomLatioll and to establish the auditor5 art awar¢ ofthat informatio AUDITORS Th¢ auditors. DJH Audit Limitr￿ wAll beprO&￿1 for re•aP￿1011ttrnt atthe n¢xl Truste￿. meeting ON BEHALF F THE BOARD: MTS L Marler Chatr￿Son Gr¢eDb*ok School LI￿￿ted Report of the Indepeodent Allditor¥ to the Trn#ees of Greenbank School Limited BEPORT OF THE lNDEPEThD￿ AirD￿oRs TO THE TRUSTEFS Oplnlon W¢ hav¢oudited the flnancial statements of Greenl¥Dk School Limited (the'flwitable Compan￿) for the year ended 31 August 2025. wbi¢h wmprise the Statement of FIna￿CIal Aetivitses. the Balance Sbe¢l. the Ststemertt of Cashflows and ttotrs to the fllwicial stafr￿¢￿￿ incbjding a summaryof sI￿Ificant accolltsting ]icis8. Th¢ fjttancial Teporting frarnework that has b¢¢n applied io their pr¢paTation is applicable law and United KiELgdorn AccouDting Staodmis (United Ki￿gdoM Generally Ac¢eWed Ac¢ounting Practi￿). including Financial Reporun8 Standard 102. The Financial ￿t￿tillg Stand￿￿ wlicable in the UK and Republic of Irellnd" ID our opinion tILe financial stBternrAts: give a true and fair view of the state of tbe (Jwltsble Company's affairs as at 31 August 2025 and of its inco)TLing r¢yowc¢6 and applicatiott of resowce4 including its in¢ome 8nd expendilur4 for th¢ year then have been properly pre4)￿￿] in ac¢thdw with Unitol Kirlgdon) Genenlly Accepted Accounting P￿11¢¢, iThcluding Financial Rwiug Standard 102. The Financial Reporting Standard applicable in the UK and Republic of ￿lan￿. and . have beell prepaTryI in *¢eordan¢e with therequttellh￿ts of th¢Companies Aot 2(*)6. Bas13 of oplnloD We ￿nducIe￿ our audit im aceorthc¢ witb International Stalldardq on Audi￿8 (UK) (TSAS CUK)) and applicable law. ￿r reSF¥)tiSibilTti￿ und# thos¢ standard$ are furthK described in the Auditot3' responsibiliti¢s for the audit of the financial stutemettts section of our r¢pirt. We are independent of the Charitsblecompany iti aceordancewith the ethical reqDiterllents thatarerelevaut toouraudit of the financi ststernellts in the UK induding the FRCS Etbical Standaui attd we bave ￿lf￿1￿1 our other ethical nsibilitiss in accordanc£ with thtse requirements. We believethAtthe audite￿denCeweb&Vc obtaioed is sufficient and appropriate to provide a basis for OUE opinio Conelusions relatitig to going CODc¢ni In audititig the finattcial stalements. w¢ bave concluded that the twste¢s' use of the going Conc￿ basis of ccouDting in tbeprepaT81ioll of the fitiaticial stAtemenL8 ts appropzi?te. Based on tbe wot* we bave perfomie(L we hav¢ oot id¢lltifi￿ any m8t¢ri81 unctttsinties relating to events or conditions thaL iodividually or Coll￿1velY. m&y cast 5igDificant doubt on the Tharitsble Compan￿$ ability to eontiTrue 8s & going CODcern for * puiod of at least twelve Jnonths from when the fillattcial statements are authorised for Ourresponsibilities and ¢h¢ r85￿}nSi7)i11tl&S oftb¢ tr￿SteeS with to goittgcAJncKrn ate described in the Televaot sections of this rep)rt. Other inforniation The tnL8tee4 are r&8powTrble foT the othff infoEmdtion. The Oth￿ iafom)atAon comprises the infornation Includ￿ in the Annual ReiW other than the financia) ststemeuts and our Report of the tndepelldent Auditor3 th¢re()TL Our opinion on th¢ fuJan¢ial statements does not CA)ver.the othtt inforn￿￿On and, except to the ext¢ttt otherwtse wli¢itiy stated in our r¢M we do not ¢xpres5 any forni of &ssuraDC£ cofkGLusion themn. Creenbank School Limited Report of the Independent AudAtors to the Trnstees of Greenbattk School Limited Irl connection with our audit of the financial Stat￿ents. our rwsDSib￿lty 18 to r¢ad th¢ otlwr iryfortnatio and. in doing so. collsider whether the other ]nforn￿tion is matuiaily An￿￿15t¢Tht with tkn financial statem¢iits or our knowledge Obtain￿ in the audi¢ or otherwise appws to L* that￿laIlY misstated. If we identify suGh mat¢ria] iDcoo8istencie4 or apparnt n)#t¢rAal misstatemeJts, we atr required to determine wlther this gives Ti$¢ to A makniBJ mtsstatement in the f]natsci8J sthtemeDts than5￿￿. If, b&sed on the work wehave perforni•£ we conclude that there is a maten'al Tris51at¢m¢nt ofthis Otheri￿ornI8ti0rt, we are ye4wi￿lI0 report that facL We hav¢ nothing to reEth in Ihis regar M•tt¢rs s¥hith wt 4r¢ required to report by exe¢pt6Dn We have nothing to rwt in rwt of the following mattas where the CbarAtie8 (Acc¥Junts attd Refft) Regulations 2C4)8 require us to TeEx)rt to you if. in our opittion: the inforniation giveu io the Re￿￿ of the Tn¥teth is incA)DSi8t•J¢ ID any matoial respect with the finaticial stat&nents" ot the Charitable Compdny hasnot kept adwiate rw4ir&', cr th¢ Snancial sta¢¢m¢nt5 are yiot in with tbe arLouThlin8 [￿rdS and ¥ethllTrs" or • we have notreceived all the infom)ation and explanatsoas ￿ r¢4uir¢ for our audit. Re5ponsibilfitlu of Trustees As eXplain￿￿Ore fvlly in tb¢ StatementofTrus¢ee8' Re8[￿51￿111tie3, th¢ trI￿t￿ (Nthoare also thedireetors of the Charitable Coropaoy for th¢ puryM)ses of cornparyy law) axe resEM)nsible for tILe preparntion of the f￿an¢131St4ttmenls and for b¢mg 8atisfied that they give & In￿ aDd fair view. and for sucb iutsrnal control 8 the trwtees deterniine is necessary to eDable the preparn￿ of FUw￿l*l sthtem¢rtsts thai are free from material t))isstaternenL whether due to fraud or ¢Tror. In prqwwg tbe financlal 3tstements, the tTh￿t¢¢3 are respo￿1)1¢ for as%88itig the Charitable Compan￿8 ability to ￿nI￿llu¢ ￿ A going Conc•￿ disclosing. &8 applicable. matters re18ted to going concem and u8ing the going concern basis of accA)unting unless the trustets either intend ¢0 liquidate th¢ C￿ltable Company or to C￿$¢ oF¢rations, or h&ve no realistic alteroativebut to do so. Our tespoxslbllitlu for the audlt of the financlal ststements We kave been appointed a8 auditor3 undu Section 144 of the Chariti&8 Act 2011 alld teport in accordan with tb¢ Act and relevaDt reglllations made or havllkg effe£t thereundv. Our objectives are to obtain rea&ooJbl¢ a$8rn4x aiwt wh¢thq the fioancial statements as a wboje ate free from materia] misstate￿e￿l W1￿￿er due to fraud or ctror. and to issue a Report of the Indewdent Auditots that includ&% our opinioll. Reasonable a&8urance is a high level of &ssurance. but is not & gurntee that au audit ￿nduCted in occordallce with KSAS (UK) will always det￿t w matuial rnisstateJDeDt whell il exists. Misstatemenis can arise from fraud OT error and are CODsidEred material if. iodividually or in the ag8￿8t they could reasonably be ￿P￿ted io iJJfiu¢nc¢ th¢ e¢onorri¢ tsisions of users taken on the basis of the8e fittancial statements. The extent to wbicb ourprocdures capable of d¢tecting ]rtegul￿1ties, including fraud is detailtij below: In PTepar2tioJ for our audit we idthtified areas of law5 and regulations which we corL8idered could bave a n￿terial eff￿t oo the fioanGial statements. Thi$ inforjoation was obtsitiedvi&discu&8ions with managanent nd from our 8elleral eott)mercial and S¢¢ior w&iene£. The directoTr also provide us with witten presentation of all the key attd ￿ndaments1 industy spwific laws and regulatiolls with they are required to adhere to. were th￿ communicfited to the whole of the audit teajn at our audit planning meeling. A8 an indepmd¢nt preparatory schotsl. non4ompliance with th¢ Indrpelld¢Thl Schwls In8pectorate (ISD. Ethlcatton and Skill8 A¢1 2Th)8. safeguardTn& The Disclosu￿ & Ba￿lryg servi￿ aud the Ch￿ltieS Aet 2011 and Compaoie5 A¢t 2tK)6 were asSe￿¢d to be most rd¢vanL Ovr audit pro¢¢dura to TespoDd to th¢8e risks included: Report of tht Inde￿ndent Audltorl to the Thistet4 of Gr￿nb￿th Schothl Llmfted Afmtbttde4criptioll of0urrc4msj￿￿Itie• forthe 8uthtofthefinAncial sfatements is Ioc4tedontheFm4n¢ial Rwtin8 Coun¢il'$ vffjbitle at wvw.th.org.ukJauditot5rewbiiitie8. This daoiplion fonns part (trf o Use of ow rg￿rt This rwt 18 made solely kn the Cfr8fAlable CoAwg8 frV8le4 88 a Ix)dy, in xwrdan¢e with Port4 otthe Chati¢iefj {A￿)ullts alld R¢m) Regulations 21))8. Ow a￿￿¢ has been nndtttskell so that wetnigbt for no Othtrpury￿￿ To th¢ full¢8t extattpaTritted by law, we do not or assuaw ffsponsibility to anyon¢otherfb8n the (knitsbl¢ and th¢ChaTitsbiecoxnpn￿g1rllSfces 88 aimidy. forouraudit for 8nd on beh￿f ofDJH AllditLimit&l Statutry Auditor Ebgibleto oct 88 an alldiknx ia texms of 1212 of CA>rnwiiea Act 2(K16 St Oeorgds How¢ 56 Peter Stsret M2 3NQ Date:. 18103r2026 io Gre¢nb#Dk School Liwited Ststemettt of Fknancial A¢tAvttles (luelydkng Income ¢xpeDditure aC¢OUAt) for the Year Euded 31 AuEU8t 2025 Unrtstricted fund* 2025 2024 INCOME FROM: Raisitig (unds Dmatiotts alld legacies Other trnding activiti¢4 lllve&tm¢uts 15.611 35.787 20,060 39,016 29513 19.307 Charllable activilies Education of scholars 1334.425 2.227.322 582293 2J88,176 283,614 2598.772 Total Raising bjnds C}￿Ltable activities Total 1.159 2.562,892 2,564.051 1,491 2,491.983 2.493.474 NET L¥COME AND NET MOVEMENT TN Fuf4DS FOR THE YEAR 24,125 105298 RECONCILIATION OF FVNDS Tot41 funds brougbt fonvard 1,7y2J48 1.687,650 TOTAL FUNDS CARRtED FORWARD lJ17,Im 1,792,948 Th¢ notLs form part of th6se fitwici418tataneJts li Greenbank School Limited B*l4nce Sbeet is at 31 AUgll￿ 2025 BALANCE SHEET AT 31 AUGugf 21ns 2025 2024 Tangible fixed assets 1527.073 1.716,165 Stock Debtws Cash at baok 12 13 7.386 197247 634.534 10.130 81.967 781.615 839.167 873,712 CURRENT LIABILTtIES Creditors: amounts due within one year 14 (392.225) 446.942 {620,117) 253,595 NET CURRENf ASSETS TOTAL AWTS LESS 1.974.015 2.969.760 CR￿￿￿oRs Cr¢drtoTh.' atnounts fallitig due aftet more than one year 15 (156.942) {176.812) NET ASSETS 1,817,073 1,792,948 UDr¢stri¢ted fuDd$ Share capital G¢nexaE fjJllds 18 19 13 1,817.060 13 1,792,935 Restrlcted funds 1017,073 1,792,948 The notes fotjn port of th￿e financial 8tatemeDts. 12 GreellbA[￿ School Llmited B8laDee Sheet Is at JI Angust 2025 Tbe Charitable Company is etttitled to exemyioll from audit Sectioa 477 of th¢ Companta Act 2006 for th¢ y¢aT oded 31 August 2025. Tb¢ membets have nol deE￿It￿j notic< pursu8ni to knioo 476 of the Companies Act 21)06 rquiTiDg an audit of these fiJJan¢ial 51atemethts. The Trnste49 acknowledge their rwibility for: (a) eosuTiDg thai the fvthble Company keeps &cLounling records that comply Trith S#tioD 386 gnd 387 of the Compaoie8 Act 2(K)6" and (b) prepartng financial stst¢m¢Dts whicb giv¢ a trueathl fair view of the state of affasrs of the Charitable Company as at the elld of each fmapclal year and of its SU￿]uS or deficit foT ea¢h fm8ncial year in aeXord￿jct witb the require*nents of Section 394 and 395 and which otherwise caTrply with th¢ requirements of any Co]npanies Act2￿6 tdabll8to financial statements, so far a3 appli¢able to the Charitable Company. Thes¢ fiuan¢ial stat¢ttseuts have beeu audited under the requitements of S￿tIOn 144 of the Charities Act 2011. Theyefinancial 8tstgments￿ve irtl in arLonlance with the special provisiopsof Part 15 of th¢ Compaoi48 kn 21)06 relating to SMAII eI￿ltable companies. The fu￿￿claI ststements were approved by the Bohrd of Tn￿te￿ ott..... .. were sigT¢ed on its bthaIf by: Mrs L Marler Greenbank Sthool IJmited Notes to the FIDan¢ial Ststements for the Year Ended 31 August 202S STATEMENf OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Cash genex*t¢d by operalkn% aetivities below) 48A830 CAsb Ilows from InvestiDg actlvitles: Itsterest income Purcb&se of taugible fixoj a&sds 20.060 {29,937) 19.307 (172,602) Ca$h (us¢d io) Investhig #etivfitl¢J (9.877) (153395) Cash flows from f)ban¢SnE aetsvit Repayment of loaDS Cgsb (us¢d in) rJ￿￿¢1￿% artiviti (63,718) (143.121) (143,121) (63.718) Incre&8e (decrease) ill cash 8od cash eyuivalents during the (147.081) 781.615 190.414 591.201 Cash and casb equivalents at tTrLe beginoing of the ye4r Cash aDd cash equivaltnts 4t the end ofthe year 6J4,534 781,615 Rewnciliatioll of net move￿¢￿¢ ID funds to ll¢t flow ftom op¢ratiDg activities.. 2025 2024 Net movemolt iti fimiL8 Add back deprrfiation Charge Dethct Inte￿%1 illcome shoivij in iDvestiDg a¢tivitie5 Decreasd(iocrease) in stocks {Increa5eydecrease in debtors ]ncreaseJ {d￿ase) in creditorn 24.125 116.095 (20.060) 2,744 (12,347) (184,043) (73,486) 105.298 142.274 (19.307) (I,937) (14.897) 275,399 Casb eeherated by operalkng acti￿tieS 486,830 14 Greenbank School Linjtted Notes to the FiJJanci*l Statements for the Yur EDded 31 Ao2USt 2025 NOTES TO FtNANCtAL STATEMENTS FOR THE YEAR EI¥DED 31 AUGUST 2025 l. Company infonnatlon Gr¢¢nbank School Limited is a company litnited by shar&s, inLX)rpornted in England & Wales. Detsils of the Compally'8 prinGipal operatioDS aod regist¢red office addw can k found iti the Trustres, RryorL 2. Accounting policles The princi￿] accounting p)lict¢s adopt&l judgements and key sowtts of e81imalion ?n theprep8rnti0ft of the fiEwicial statement are as follows: a) Bisis of preparatN)n Ite fillanciat statements have beell prq)ared ill accordance with Accowiting and Re￿)rling by Charities: Statement of R￿Ornmended Practice applicable to charities prepaTing their a¢countS ID a¢¢ordanee with the Financial Re￿Tting Standard applicable in the UK and Re￿bliC of JrelatKI IFRS 102) (effective I January 20I9)- ChJTitias SORP IFRS 102). tbe Fioartci￿ Ryrtillg Standgrd 4)plicable in the Utc and Republic of Ireland (FRS 102) and the Compati1￿ Act 2(M)6. Greetsballk SCI￿01 Limited meds the definition of a public benefit eotsty und¢r FRS I(Y2. Assels atsd IiAbiliti&8 are initially reco￿lse￿ at bistorical cost or traAsactiOD value uaie&8 otherwise Ytat￿ in the relevant accounting policy notes. b) Prep￿atIon of the accollnts on a 8oIDg Concern basls The aC￿￿ts have been prepared on the going concern b￿1$. In th¢ TTUStets' opinion there are no materffial uncertainti&8 that tbe ¢E￿Ily.3 ability to opernte on the going concern basis for the foresttable t) Ixeome lacornets recogtii8ed in the Stat&nent ofFiDancial Activities fSOFA') Whe￿ th¢ cknity has entitlement to th¢ funds. any perfonnance conditioLs attach￿ to the itetTh(s) of iocome hav¢ iwi ttt¢4 it is pmbable that the income will be received. alld the amouot can me8sur&J ￿11¥bly. Income for the eth￿atiOn of s¢bolaTS is T￿gnI￿a on an accn]al$ basis &8 the education is pyovided. ADY amoullts due and Thot paid at the year-erAd ar¢ iticluded in dcbtots. Ally #mounts received in advance are defetred until the ￿Lt¢[la for income reeogllition are mei. Income legacies is recogllised at the earlier of the date whi¢h either. the clmity is aware tbat proba1¢ has been grant￿ the e8tal¢hL9 F*en fjnalised andnotificatioa has been made by th¢ executor(8) to th¢ Trust th&t a distsibution will be mad4 OT when a distribution is T￿e1V￿j from the esiat¢. Reeeipt of a l¢gacy. in whole or in parL is only coLsidered pmbable when tb¢ 8JnouTht ¢an b¢ mwured rdiably ond whetl the charity bas been llotifi￿ of the eX￿tOr'S intention to make a distribution. In¢ome from government and other grnots is reco￿ whea the tharity Iw entitlement to the fimd anypofornanc£ eonditioELS havebee￿ met and th¢ amoullt b¢ reliablymtssutd 8nd is not defe￿ed. Dot)ation8 are acwunted forwben they a[¢TrfeiT￿t GiftAid i8 included based on amounts [c￿Vered or recovernble at the accouoting date. Rental ittcome from hire of the hall is reco￿lISed on an a￿￿lS bw. whell the hall 18 let OUL 15 Greenballk Sthool Llmited Notes to tbe FillAnci*l StitemeDt$ for Ibe Yur EDded 31 Au8VSt 2025 Illvestsn￿t income Tepresents baDk interest and is in¢hthd in th¢ SOFA wh¢n th¢ a￿oll￿1 is r￿LIVable and th¢ arllount can be mwllred r¢liably by the chaTity. This i8 normally up)n notification of the intersst paid or payable by tbe benk. d) Donated serviee8 and ra￿ltIeS Donated professiona] servic£s and donatd facilities are reco￿ls¢4 &5 wh¢D the charity b2¥ coJktrol over the iteto, any ￿ndItiOns as8ociat￿ with the donat¢d item have IWL met. tbe ￿elpt of onomic benefit from the use by the ch￿tty of the Atetn is pro￿ble and the economic b￿efit can be m¢asuwL reliably. tll accordance with the CJw&tses SORP (FRS 102), the genero] volunteer tim¥ of TTUSte¢s i8 not reC4￿lSe￿. e) Expendlture Expthdittwe is re1tsli￿J at cost and are dwiated over theAr &8timated usefol livas on a straigbt-liti¢ basis as follow8: Freehold laud Fre¢bold ptopety a5teTriions Office fixtures and fittings Motor Vebic1&5 Ni]O/o per anoum 20°A perannurn 25% watmurn h) Stoek8 StocL% are valued at the lovler of cost aod net realisablevalue. ) Debtors Trade find other debtor8 are r￿gniSed at the s¢ttltJm¢nt wnount du¢ afttt any diswunt offwed. Prepayrn￿ts ar¢ valued at the amouFYt PTcp8id of any discoullls th￿. j) Creditor5 and provisiotts credito￿ and provisions are recognised where the cbwity a preso]t obligation resultitig from a past event that will probably Tesult iti the tra￿sfer of to a third and the amount due to settle the obligation caD be mehsured or estimated reliably. Cre41itors and provisioDS are normally r￿ognISed at their Kttletnent amowit Jftu allowing for ally trade discounts. 16 Gr¢eJthank Scbool LiD)ited Notes to th¢ Financi￿ Statements for tbe Year Ended 31 August 2025 k) Finan¢lal 1tt8trDments The cb8Tity b&8 fi4&ncial auets and financial liabiJiti¢s tbat qualify as ￿th basic and otbw financial instrunJeDts. Basic finanoiaI instruments are initially re0)￿lsed gt transactioo value and subsequently measured at th¢ir settlem¢nt valu¢, with the exception of barth loans which are subsequfflt]y me8swed at amortised cost using tb¢ ¢ffe¢tive int¢rest mth. Financial assets ￿nsIst of tr8de and ddJtot¥ and cash at battk Fin8ncE&l liabilities eA)n&ist of bank loans and ov¢rdrafts, trad¢ C￿dEtOn ajid accn]al3. Oth¢r financial iwtnjments are accounted for at their fair vahje tlwough the stsiement of fiti8Thcial a¢tiNities. l) Funds R¢8tri¢ted funds ar¢ fvnds which are to be us¢d in accordatJce witb specific restsictions impoE¢d by donor5. or which have been raised by the CTrthritable Company forparticular puryjoses. Unrestticted fJnd$ 8re fund8 which ¢8n be used in accordw with the ch&rit2ble objectives at the discretion of the TTUStxs. Th¢ Cb8ritsbl¢ Cornpany cotrntly has no restiicted fimds. 3. Don*tlong aod legacl&s 2025 2024 DonatiODS 15.611 39,016 39,016 15.611 4. Other tr8dlng 8CtlvAties 2025 2024 Hall bire Otb¢r income 12.196 23,591 23,025 6.488 35.787 29,513 5. Investment in¢om¢ 2025 2024 UK bonk interest reKeivable 20.060 19.307 20.060 19,307 17 Cre¢nbank Stbool Limited Note8 to the Floawial Statements for the YeAr Ended 31 August 2025 6. Ineome from ¢h*rlt¥ble activities 2025 2024 Gros8 fe L￿. totsl burwi4 grdnts and allowaaces I,1￿232 {64293) 1,281.913 (￿.340) 1.035,939 1217.573 Extra-curricular activities and lullcb 5ervic< Pre alld &fter 8cbool care Holiday club Swirnmiog in¢oTr¢ Nursery f¢es 109.866 13.962 2.789 7.782 764.087 122.840 13.687 2,919 11.227 859,076 1934.425 2.227,322 Nurstty wt 582,293 283.614 2516,718 1510.936 The nur5ay grant is a government grant to recompense SCI￿] for offering up to 30 hom of chiltland PIC refetted to in the Clwges Re￿ter. 12. Stock 2025 2024 School materia]s 7.386 10,130 7.386 10.130 21 Creenbank Scbfy)l Lirnited Notes to the Fioallci￿ Statements for the Y¢ar Ended 31 August 2025 13. Debtors 21125 2024 knouttts f•Uin¢v due witlthi ome yew. Trade d¢b¢ors oth￿ debtors end prepayme41ts 50.345 262 104.607 34,868 099 81,967 Amounts falling due afttr one year: Other debtot8 92,640 197,247 81,967 14. Credltor$: f￿1Th% due wlthin ODe yur 2025 2024 Bank loaDS and ovthlL8 (wur¢d) TTad¢ creditors 65,361 27.607 46.724 204.670 32,570 15,293 64,700 29.740 45.410 439.076 27522 13,669 pa￿¢￿tS in adv8Drx SoGiaJ securiiy and tsxes A¢£n￿lS 392.225 620,117 Paymeots in advaoc AdVaT￿payMentS at I Swembu 2¢r24 Atnount re¢Lived in the year due 2025r2026 Amount received in the ye4r after l year Amouut released in the year Advanced payments al 31 August 2025 439.076 204.670 44.509 249,179 Payttieots ID adY8nce arise wbere parents havepaid forthe wlutnn Im'& fees dwing the SUMM￿ temi. IS. Creditors: amounts fmlltng doe after more than oneyear 2025 2024 Bank l¢)ans (secured) Payme1￿ in advancedue afier l YCJT I 12.433 44.509 176,812 156.942 176.812 Induded withio the bank loans is £0 (2024: £0) thie afttt 5 years. 22 GTeenbaDk School Lijniied Note8 to the FiDanrial Statements for tbe Year Ended 31 August 2025 16. Fknanci41 In5trum¢nts The charity has the following fiDaocial i￿Str￿￿ts. 2025 2024 Financial that are debt Instnlln￿ts me&wred at Amortised cosl". Tr&le debtor8 50345 34,868 Financial b"abiliti• m¢a8ured at amortiwj cosL' Trade creditors Accruals Bank loans attd overdrafis 27.frf)7 15293 177,794 29,739 13.669 241.512 220.691 284.920 The bank loans of £177,794 {2024.. £241512) are by a legal charge origijh8]ly datsl 8 Dec¢mber 1993 aod debettture dated 22 July 2008 whicb contsius 4 and floating (kng¢ over the untstakillg and all woperty aad assets preS￿t and fUtt￿ including 8LX)dwill. bad d¢bts. un￿led Copital, buildings, fixtu￿5 and plant and macbiuery. 17. T￿￿t￿)ll The activities ¢f the cbarity are Lxempt from coryTh)rntion taxation under ￿¢10￿ 505 of the Ill￿1￿e at Coryoratsoll Taxes Act 1988 to theextentthJt they are applied to Ihe org4Thisatsory's tharitable objectives. 18. Called up shar¢ ¢•pfil41 Allotted, ISSU￿ 8nd fi￿lY paid. Class Nomlmal value 2025 2024 OrdtD8ry £1 13 13 The ¢haTity is incorporated as 8 company Ixm&ted by sharu and members, liability is h"Trited to £1 esch. tll case of windingup nollc of the aeojmulated funds are distributable to the members. butshall b¢ ￿VEn. or transferred to, some othttcbaritabl¢ 1￿￿tibJt10n havitLg similar Obi￿tiVeS. GreenbaDk S¢hw)l Lamittd Notes to the Flnancial Ststements frir the Ye*r Ended 31 August 2025 19. Movement Im fvndj At I Septsmber 2024 Net movement In funds At 31 AugBst 2025 UnreBtrl¢ted funds Genml fund Shatr eapital 1,7Y2.935 13 1,792,948 24,125 1,817,060 13 24.125 1,817.073 Net mov¢mtht iti foth. incilld&l in the aknve ate as follows". Movement in fimds Unre$tri¢ted fund$ Gener81 fijttd SELore capital 2.588.176 2564,051 24.125 2.588.176 2.564.051 24,125 20. Reknted party trAn8aetiolls and DIthD#te Tontrolling party Sbares may only be held by TTUStee8. There was Tho ultimate controlltng paty during the year uTrd¢r r¢vi¢w or the precethng ye4t. There are no relatd party tratts*ctiotss that r¢quire disclosure for either tbe current or the cotoparative 21. C*pital ￿DUllit￿tJlts 2025 2024 Contracted but ))ot provided for in the fJ￿￿￿]ti1 staremeots 22. Operitllll IKast CThmmitmertt At theyeportKtig end dat¢. the tharity had outstsnding eotulluttll¢Ats for 6Jtur¢ minimijm l¢ase payments under non-C4ttcellable lease4 which fall as followa.. 2025 2024 Witbin one ye4r BetWCUL two and five ye￿5 3.947 1,903 6J83 4.591 5.850 10.974 24