Re9isiered rbumber.. 00634981 Charity number= 528959 West House School Governors, Report ond Financiol Statements For the yeor ended 31 August 2025 ID. INS AUDIT
Wesi House S¢hool (A compony Ilmlted by gvgrantee) Contents Poge R•f•rence ond odmlnistrative detulls of the choritu. it$ Govèrnors and udvlsers Gov•rnors' report Independent audltovs report on the financial statements 12-76 Siotement of finanaol activltles 17 Bolance sheet 18 Stgt*m•nt of cosh ftows 19 Notes to thè finonclol stotement$ 20-41
West House School (A companu limlted by guarontee) Reference and Admini5trativ D¢toil$ ol the Chorliu. its Govèrnors ond Advisers For the yeor ended 31 August 2025 GoverrrI Mrs C R Ashley. Choir I P P Croword Eso. J R Gittins Esq S A Blockl¢doe Esq. (resigned 18 November 2025) Mrs A K Hoyèr Mrs E Bogg DrARolp Mrs S L Keone (oppoinied 19 November 2024) Mr M Monks loppointed 19 November 2024) Hr M Glaquintc) (oppoinied 25 Morch 2025) Compon¥ registered number 00634981 Charlty re9l$tered number 528959 Registered offlce 24 St Jomes Road Edgbosion Birmlnghom 815 2NX Comptsny secretary Ms J Robinson Chlef executive officer A M J Lyttlè Esq. Independent audltor Dains Audll Limlted 2 Chamberloin Squore PorcJdi5e Circu5 Blrmlnghom 83 SAX Bonkers Lloyds Bank plc 1 Calthorpe Rood Birmingham B151QL Page I
West House school (A company Ilmlt•d by guarantee) Governors. Aeport For thè year ended 31 August 2025 The Governors present their onnual report ttsgether wllh the audited linanciol stoiements of the chority lor the year 1 September 2024 to 31 August 2025 The Annual report serves the purposes ol boih o Governors, report and o directors, report under company low. The Governors confirm that the Annuol report ond finonciol stotements of the choritoble compony cornply vrith the current stotuiory reouirements. the requlrements ol the charitable compony's governin9 document and the provisions of the Statemeni of Recommended Practice (SORP) opplicable to cho)rities preparin9 their occounts in occordance with ihe Financial Reporting Stondord applicoble in the UK and Republic of Ireland IFRS102} leffectlve 1 January 20191. Since the chority quollfies os srncTII vnder seciion 582 of the Componles Act 2006. the Sirotegic report required of medium and lorge componies under the Componies Aci 2006 (Strotegic Repon ond Directors, Report) Regulations 2013 hos been omitted. Strvciure. gc*vernonce and munagement o. Constitutlon West House School Is registered os a choritublE company limited by guorontee. incorporated Ist August 1959 (No. 00634981) ond registered 0$ a chority on 10th April 1965 (No. 528959). The compony wcjs incorporateLI under o Memorondvm of Association which estoblished the objects ond powers ot the choritoble compony ond is governed under its Articles of Association. b. Mèthods ef appointment or election of Governors The Governors ore Tesponsible for the monogement of the choTity ond ore elected ut Annuol General Meetings io serve os lite members or onnuol subscribing members. vnder the terms of the Articles of Association. There ore 9 rnembers who orÈ currently eleaed Governors. whose liobilily Is Ilmlted to a contribution of o moxlmum of £1 each. This guorantee wlll c>n1y apply vthen there is o deficiency of net ussets upon Iiquidotion. The charity's elected Governors are oppointed ttt the Annual General Meeting on the bosis of selection of nominees meeting the criterio sei by the Boord which stipulote eligibility, personol compeience speciu115t skills. The Boord seeks to engage a diverse ronge of profeysionol experiences to ensure o bolonced Ivdgment. Nominees are considered upon the retirement ot o Governor from office ond the skills needpd to reploce the post. Recruitment is generiJlly from the locol business community ond the boord is portlculorly keen to oppoini senior ieochers from Independeni schools ond those with o good understonding of the requiremenis. needs and chollenges ol molniaining o successful preparatory school. Page 2
Wèst Hoyse School (A company Ilmited bu guargnteel Governors, Report (tontinvedl For the yeor ended 31 August 2025 StrvdL¢re. governonce ond monagemènt (contlnued) c. Orgonisotiongl strvcture ond declsFon.moking pollchs The Goweinors ore legolly responsible for ihe overall man(sgement ond control of Wesi House School. The chorily is orgonised so thtsk Its Governors meet os o lull Boord ot leost three lime5 per yeor to manage its affoirs. and to lormvlot& ond review policy. rhe Governors octively review the mojor strategic, business ond operotion(Jl risks which the choritu foces ond confirm thot they hove estoblished systems in place to mitigate significont risks. They olso corry out a regulor review of inve5tment5 to ensure their suitability oncl tslso to ensure that proper cliversiflcaiion hos been vndenoken to mitigoie risks. Members ol the fu11 Boord sit on the 1015owing svbcommittees which report back on o termlu basis.. Risk.. Educotion", Property and Finonce. In oddiiion. a Nominoted Governor Iloise5 Wlth the De5ionoted Safeguording Leod on motters of sofeguarding. and u Nominoted Governor attenols the Heollh ond Sofety Commitee, Reports on these me&t1ngs ore mode to ihe Risk Committee. The Heodmaster and ihe Bursor ore responsible for the doy to day running of the chority ond report to the GovernoTS on o regular basis. Monogement occovnts and budgets ore presented each term ond ihe school's fee structure Is reviewed ond opproved ot least onnuolly enobling the Governors io oscertoin the financiol position of the choriry. adopting svitoble occounting prockice5 ond ensuring thot SORP occounting procedures are followed. An established orgonisational Structure, lines of reporting ond outhorisotion. and approvol levels ore in ploce. d. Policie5 adoptèd for the inductlon and truining of Gc+vernor$ The induction process for Governors Involves spending time in school with the Headmaster ond Bvrsctr. olono with briefings os necessary with copies of previous sub-committee ond cornmittee miDvte5 relevtsnt to individuol specialism5 All GovÈrnDrs are porticularly encovroge¢J to attencl the vorlovs onnual school funuions ond to meet members ol the school siaff In order to gain o lull knowledge and underslonding ol the noture of the school's business. An oppropriote Sevel ol instrvction Is provided to both new ond existing Governors to updare their knowledge and ploc& them in o posltion where they could reosonobly Identify their powers and responsibilities. Periodic formol 1raining Is also undenoken ollowing u governor to successfvlly dischorge his/her duly. e. Pau pollcy for key mtsnogement personnel In the opinion of the Governors, the key monagÈm&nt personnel of West House School responsible for the direttion. confrol. rurining ond operotion of the schtsol on o doy-io-day basis conslsis of the Board of Governors and the senior monogement teom comprising the Headmoster. the Bvrsor ond Ihe Depuly Heocj 055lSted by other seriior staff members. All Vernor$ glve freely of their lime ond no remuneroiion wos pold during the yeur ond no expenses reimbursed. The poy of Wesi House school's senior stoff is revlewed onnutslly 10 reflea the recruitment ond retention of high ovulity stoff. Pay is normolly increosed baseLI upon the position of the School's flnonces ond 1he cost ol liviro in generol. f. Aelatèd party relatÈonships Detoils of reloted third puny tronsoctions are disclosed in note 25 to the fi'nonciol stotementS. Poge 3
West Hovse School (A tompony limited by guorontee) Governors, Rèport (contlnued) For the yeor endèd 31 August 2025 Structure, governonce and monogement (¢ontinutd) g. Finon¢i¢l risk munogement The Gowernors hove asse55ed ihe mojor risks to which the charity is exposed. in portlculor those reloted io the operotions ond finonces of the charity, and ore 50tisfied thot systems ond procedures are in place to mitig01e exposure lo ihe major risks. h. Governors, indemnities The Governors ond Trustees hove Licsbility Insurance cover Under o Professionol Risk insuronce policy. The cover 15 extended to include Prncipal, Governors. Trustees/Threctors or Olllcer5. l. Othèr rtlotSonship8 The Heodmaster Is o mernber of the Inéependeni Associoiion of Prewrattsry Schools (IAPS). which exists to shore expertise, knowledge and experience ocross the independeni preparaiory school sector. The Bursor is o member of the Independent Schools Bvrsors Associotion (ISBAI. which provides profe55iono1 developmenr iechnicol support ond Involu¢ble reference moieriaS. Other key partie5 SUPPOrting the charity include the Independent Schools. Council (ISC) and the Associotion of Governlng Bodies of Independeni Schools {AGBIS). Objettives ond octivitiès o. Policiès ond objecttsves The object ol the school is io advance hi9h quo111y educ¢3tion delivered Ihrou9h doy schodino for boys aged between four ond eleven. ond boys ond girls aged from one to four yeors. Core for oll oge groups Is ovoilable lor 48 weeks of the yeor with extended core from 7.30om until 6.00pm. The school's object5 also provide for the creotion ond odinlnisirotion ol scholarships. exhibillons ond owords for the encouragetnent of study ond learning. West House Is a School with o porticularly hoppy ond curing ttimosphere. with mc>re than 125 yeors. experlence ol fostering ocodemic. sporting. musicol ond ortistic success. Oyr oim Is io provide boys In Birminghom with on outstanding ocodernic edvcaiion. whi15t givin9 them the freedom to htsve lun arid the confidence to be themselves The key feotures of the school ore.. A smoll school loi boy5 with o hoppy fomily otmosphere.. A school thor beteVe$ thot breodlh of education enhonces ochievement in oll oreos. A school where boys achieve ocodemic excellence. guided by o skilled. dedicoted stoff.. ond A school thot contributes to the wider comrnuniiy. 11 is rhe wish of the choritu thoi on leovin9 West House every individuol will hove hoppy memories ol hi5 or her time at the school ond possess the skills. ottribuies and quolilies n&cessary to thrive in the middle port of the 21sl century. Poge 4
W•st House Sthool (A tompanu Ilmited by guoronteel Governors. Rèport (contlnued) For the year ended 31 August 2025 ObjÈetives und activities (continued) In setting objectives ond plonning for octivities, the Governor5 have given due considerotion to generol guidonce published by the Chority Cornmission reloiing to public beneflt. ond in porticular to 115 5vpplernentory publi¢ benefit guidonce on odvoncing education and lee chorging. b. Activities unil•rtaken to ochievè objectives . Access to Èducation West House School Is o charrtable trust whlch seeks to benefit the public through the pursvli of its stated alms. Fees ore set ot ts level thot ensLJres finonciul viobillty ond allows the provision of on excellent educotion. consistent with membership of IAPS. Bursary owards ore ovoiloble to all who meet thè general entry reqvirements and are mode on the bosis of pJrÈntol meoNs or to relpve shorl-term hardship where o PLJpII's education ond future prospecis would otherwise be ot risk. In ossesslng me(Jns. o number of factors ore taken into con51deration. Including ftsmily income. investments ond savings und fomily circumstances. such os dependent relotives ond number of siblings. All meons tested Cywoards csre reviewed onnuolly Th& policy of owarcling scholorships and meons tesied bursories contributes to the widening of occess 10 the educotion offered ond the focililie5 Qvoiloble. The school also offers Michoel Prott Scholorships ond Michoel Pratt Awords to pupi15 who display considerable gifts or talents. Such awords ore designed 10 ollow individuol pupils to pursue such gifts or tolents with the finonciol 5VPPOrt ol the scho(Il. The performonce of pupils recelvlng Michoel Proti Scholorships Awurds is reviewed onnuolly to ensure that their progress is In line with their obililies ond that they are moking on octive contribution to the oims. ethos ond expectotitsns of the school. The Boord of Governors reserves the right to remove such scholorships ond i)wards. Informotion tjbout fee trssistonce 15 ovailoble from the 8ursor ond is ovoiloble on ihe school website. Discounts are also offered to fomilies with more than one child ot the school ond to staff who choose to educote iheir children ot the schoo5. Prjge 5
West House Sch¢wl (A compunu l¢mlted by guaronte*) Governgr5' Report (continved) For the year ended 31 August 2025 Obje¢tives and octlvitSes (continvèd) • Communltu engagement West House School ogcjin demonstroied Its commitment to benefiting the wider cornmvnity through o vorieiy of meons.. The school continued to oct os rhe regional hub for the 'Children's Book Project. working in partnership with the chority ond Edgboston High School Dvring the finonciol yeor. 10.000 book5 were colletted ond 5.000 of ihese were clelivered io locol schools operating in deprived areas wilh ihe remoinder donated to Oxfom Books. The outdoor ftscilits were made tsvoiloble to kjcal clubs and buslnesse& Including other local groups ond chorilies such os Birminghom Progressive Synogo9ve ond Birmingham Children's Hospital. A donotion w05 made to Horborne Cricket Club for the benefit of youth player5. The school olso continued to support Woodgate Volley Urbon Form vio sponsorship ond pupls roised money for Young Minds. ChSldren in Need. NSPCC. Comic Relief. the Dume Kelly Holmes Trust SUPPOfling health ond wellbeing for young people. Birminghom Children's Hospital an(J Sl. Morg's Hospice, along with oiher 5moller locol chorities chosen by the senior boy5 OS P(irt of their Enterprise projecr The onnuol 'HumcJnitorion Doy. roised money for Save the Children In recognilion of chlldren cought up in conflicts ond noiurol disosters in voriou5 Pclrts of the world. • Objectives for the yeor In planning the objectives for the yeor. the Governors have 9iven coreful considerotion io the Charity Commlssion's general guidonce on publlc benefit and in poriicular to its supplÈmèntory public benefit guidonce on udvoncing educotion and lee chorging It is on ongoing objective of the school that pupil numbers ore mointained cjnd thot the successes ol Its pupils. both ocademic ond non-ocademic. ore continued ond enhanced ihrough the tjppointmenl ol highly quolified stoft. However, these obiective5 ore set within the context of specific goals for the school ond its pupi15 Including those listed bèlow. During the year the school sc>ught to. Mointoin ocodemic and non-ocodemic stondords throuoh the oppoiniment ond retention of highly qualified proctilioners. rigorou5 perlormonce manogement. cllmpelitive ond fair remunerorion. ond oppropriote iroining of existing sroff. Enhance the curriculum through the introduction of Forest School. Mandorin 05 an extro-cvrrlculor octivity ond the exten510n of 11 Plvs preparoiion beyond rhe normal school doy Corry out o lull review of the schotsl's strotegic plon in 15ght of the chonging politicol & economic londscope, responding 10 the chollenges of VAT being odded to Independent school fee Provide o greoter focus on pupil cjnd stolf wellbeing, including the Implementotion of strategies to address poor otiendonce ond punctuolity. Nake Michoel Prati Scholorships tsnd Awords (Jvoiloble. olongside meons-te5ted bursories. Keep the commitment to the Teochers. Pension Scheme under review. A£iioD the dèvelopmènt of Duce Holl In line with the School's stroregic plon. Corry out o tull siroiegic review of the EYFS Department including on up9rode to existing occommodotion. Fully implement government-backed 30 hours. fvnding ocross the 9 months to 5 yeors 09e rL)nge to olltsw greoter accessibillty to the school's nursery Review the slructrure ond focv5 of the Boord c>f Governor5 to ensvre thot stotutory ond non-stotuiory obligorions coniinue to be met. 10. Poge 6
West House School (A company limited by gvaronteel Governors, Rèport (eontinved) For the year ended 31 August 2025 Objèctlves and octivities (contlnued) Strotegic report Achievements ond performance o. Review of ochievements ond pèrformonce for the yeur The year 2024 - 2025 sow the school moinioin high starardS of educolion ond core in a sofe and stimulating envlronment ond the school continued to meet the physlcol. sociol ond emotionol needs of eoch pupil with ovtstonding succe5S. We sow o slighi decline (5%) In pupil numbers due to chonging demogrophics and rhe reduced txrthrate ntstionally. It IS oniicipoted that thig trend will continue in the coming yeors. occentuoted by the offordobiliiy of Independent edvcotion and ihe wider economic lundscope. Bu the end of the ueor. there were 520 puplls on the roll (2024.. 337), with 97 children In the Eorly Years Foundotion Stoge (2C)24.. 1041. VAT 0120% wos introduced on tuition fees from the beglnning of the Spring term tor pupi15 in Reception to Year 6. Governors reduced tvltion fees by 12Q/o In Jonuory 2025 50 thgt the totol Spring Term 2025 Involce including VAT wos onlu 5% higher than the Avtumn Term to alleviate the Impact ol VAT on porents and m05nioin siobllll4 of education lor existing pupils. Neans tested ond hardship bvrsories were awarded in line with school policy ancl 20 pupils benefitted from such awards 12024.. 11) Eighteen existing pvpils benefitted from Michoel Prort Awords (2024". 151. The school continued to Dffer the enhanced eorly ueors funding lor children from the age ol nine monihs. resulting In porefjts being able to occess fvnding ocr055 the entlrety of the Eorly Yeors Foundotion Stage. Externul exominotion results reflected the commitment by the school to mointaining the highest stondords of ocademio 98% of Yeor 6 leavers were offered ot le(J5t one ot their chosen selective secondory school ploces 12024. 100%) 70% 01 condidotes achieved entry into The Consortium ol We51 Midlonds Grommcjr Schools {2024.. 68%) and 53% of condidotes were offered places at King Edword's School. Birmingham (2J24.. 76Y&l. In oll. West House boys were oworded 17 ocademic scholorships. 2 sport scholor5hips. 1 ort scholarship and 2 performing orts scholcxrships to leoding independenr schools, demonstrotlng the breadth of talent omong pupil& The school remolned commiiied to the provislon of o broacl ond bolonced curriculum and pupils were offoided the opportunily to excel In o vcjriety of oreos. including ort. dromo. mu51c ond sport. The contribvtion of these cvrriculor reos was si9niliconi with pupils. once ogoin. performing at venues throughout the city. Including St Faith ond St Lourence Church ond Birminghom Cathedrol. The school wos named as one of the top 50 prep schoo15 for cricket In the country by The Cricketer Mogozine. The continued use of the Enrichment Leornino Grid allowed all pupils the opportunity to extend their leorning beyond the School day ond the standord curriculum while affording those with gift5 ond tolents to explore their individuol interests. The Edvcoiion Committee coniinued to explore curricvlum options fror Yeor 6 pupils in the post exLiminoiion period which sow the growth and development of the Enterprise Projeci clvring the Summer Term. Forest School teochlng wa5 Introduced to oll pupils in Years 3 6. Poge 7
West House School {A compony limited by guaranteè) Govèrnors, Report {continvedl For the year ended 51 August 2025 Strate9ic report (conilnvedl A¢hievemenis gnd pèrforma41ce (Ccsntinued) Mondorin c105se5 were introduced os on tsfter-school club io pupils in Yeor S to 6 ond oddilionol 11 Plus elosses were introduced on Svndoy mornings on on optionol basis to pupils in Yeors 4 and 5. The wellbeing committee continued to meet to oddress wellbeing issues omong the staff. Long service owords cortllnued olong with flu voccinations being offered onsite. Access to on employee ossistance progrtsmrne offering a number of stoff benefits continued to be promoted ond was occessed by o number of stoff. The Board coniinuecl to develop the school's strotegic plon to ioke Wesi House forward into rhe middle port of the ceniury in light of Increosing finonciol pressures Addltional committees were Introduced inclucling the Risk Committee ond o clear timetable of sub-committee meetings pvblished. Attendance pvnctuo1itu became o signilictsnt oreo of focus with o policu of closer moniroring ond oction implemenied. The Property ond Finance committee opproved o building project to enhonce Duce Holl by reconfourlng the en1ronce lobby. exponding chongino areos with o two-tsrey etension, replocing the existing roof and odding solor ponels to increose the overall efficiency of the building supplemeni energy requirements of th¢ Woocjbourne building. This project wos completed In November 2025. The Wi-Fi infrosiructur& wos enhanced ocross the siie. The entronce lobby ond rjining room were refurbished honouring the school's heritage. including the restorgtion of the memoriol and the retromin9 of the school's collection of photogrophs. The diive to increase numbers wiihin ihe school's nursery sow the reinlrodvction of o Heorl of EYFS designed to imprtrve the quolily of leadership ond monogement within the deportment. The nursery lounched Its own sociol medio plotforms, distintt from those of the school ond o number of Ihe teoching rooms underwent slgnlflcont cosmetic improvements. Fifteen hours of government tsuckÈd child core per week become ovoiloble from April ?024 for children oged from 9 month5 in line with the stipulated criterio. Finon¢lal review o. Golng concern Alter moklng oppropriote enquiries. the Governors hove o reosonoble expectotion ihot rhe choriiu hos adequate resources to continue In operotionol existence for the foreseeoble future For th15 reoson. they coniinue to odopt the going concem bosis In preparirig the finonciol stoiements. Fvrther detoils regarding the ocloptioD o ihe going concern bosis can be found in the occovniing policies. b. Reserves pollcy The Governors htsve estoblished o policy whereby the unrestricted funds held by the chority should be enough to cover on& schoDI term of expenditure At this level the Governor5 feel thot they would be able to continue the current Oclivilies of the charity. Unresiricied free reserves ot 31 Augusi 2025 were £1.393.585 (2024 £1.478.325). The charity htss both designared and resiricied funds which ore represented by investments ond fixed ossets. The purpose5 Of these funds is detoiled in note 18 to the finonciol statements. Poge 6
West House School (A company limtted by gugrantee) Governor5, Report (contirtved) For the yeor ended 31 Au9USt 2025 L Aevièw of the year The Stotement of Finonciol Aciivltles show5 Incoming resources for the yeor of £4.OB3.750 (2024 £4.251469) and resources expended of £4,096,282 {2024 - £4.014.668). The ner expenditure for the yetsr ofier Investment (lossesl/goins is £12.800 12024 nel income of £237.3711 ond have been ottrlbuted to funds. Toiol funds carried forword are £4.687.970 (2024 - £4.700.770). A reduction In pupil number5 ond lirniting ihe 0/0 Increase in school fees to occount for the opplicatson of VAT tsn school tees hos resulted in o in-year deficir, however this has been monaged through good ctsnirols over operating costs resultlng in o reduced deficit reloiive to forecast. Unresiricted funds held by the charity os stored In the financial $1atemenls as 31 August 2025 ore £4 677 455 (2024 £4,689.990) ond restricted funds total £10.515 {2024 - £10,780). The reserves ore primarily to cover the expected future running costs and capitol expendiiure for oll ospects ol the organisation. The present level of incoming resources is adequote lo support the continuoiion of the schoo1,5 existing octlvities. The Governors consider the results of the yeor ond posltion os ot 51 August 2025 to be sotisfoctory. The Governors hove reviewed the finoncial forecosts ond consider the future financiol prospetts of the school to be satisfactory. d. Milterlol investmènts policy There ore no resiriciions on the chority's power to Invest. The investment strotegy is set by the Governors ond iokes account of demands for funds and income requirements and capitol is invesied in low risk investments. e. Finon¢iol rlsk manogement objectivès ond policie5 The Governors have o cSufy to Identify ond review ihe risks to which the choriiy is exposed to ensure appropriote controls ore In place to provide rÈosonoble assuronce ogoinst froud ond error. The Governors undÈrloke o full review ol rk monagetnent procedures eoch year. The risks faced by the School Include politicol. buildings, economic chonges iogeiher wilh Ihe recruitment and retentlon of quollty stoff. The Governors hove exomined the major strategic. business ond operot10nol r5sks ihot the charity foces and confirm thot systems hove been estubllshed io enoble re9ulor reports to be produced so Ihoi necessory steps con be taken lo lessen these risks The Governors olso look to mitigtste risks where possible by. Hoving formol ogendas for Governing Boord Meetings ond Sub-committee meetings". Accounts. annual budgeting with ongoing monltoring. ond lon9-term plonning.. Wrirren policie5 ond terms of references. Llelegolion of opproval limits", Legislotive complionce for flnonce or)d educotlon. Externol compliance audits for H&olth and Sofety". Membership of professitsnol bodies for support ond oévlce. AG815. IAPS.158A". ond Full insuronce cover. The governors ore oware of the pressure5 on Ihe economy exocerboted by persistent Inflation high borrowing costs and onooing vncertointy. There is o high degree of economic uncertoiniy ond future chollenge5 to the independent Sector. ol which the Go>vernors orè owore thot the sitvotion moy deteriorote further but ore confident that the school Is in a sliong position for the immedioie future. Page 9
West House School (A compony limlted by guorantee) Governors, Report (continued) For thè year ended 51 August 2025 Plons for fvture perlods The GDvernors intend to continue iheir current 5trotegies of mointolning the School's position In o highly competitive markei w investing to provide high quolity educotion lor all pvpi15. Achieving o hi9h stondord of ocadernic results is a constant ob1euie. while oi the some time providing o brood ar)d bolonced educotion The Board ha5 olso macje o commitment to ensure thot in the event of Ivture reqvirÈments for digfcol and remote leorning. the school Is well eqvipped In terms ol staff skills. mobile devices and infrostrutture The school's future plans will be finanted primorilu frcjm fee income c)nd reserves. The Governors will maintoin equiroble boltsnce ensuring that current pupils benefil whi15t. or the same tim2. ensuring thot o sovnd infrostructur¢ ond finonciol bose cJre preserved for the nexl generotion of pupil> The Governors view bursary awords ond scholorships os importoni in widening access to the education provided by the school ihe school will be re(5ching out 10 members of the WHOBA in the comino years to assisi In support of thi& avrsory owards will continue to be reviewecl onnuollu by the Bursur In o bid to ensure thot porenis con occept offers of ploce5 for their children ot thÈ school through the ovoilobiliry of meons-tested fee ossisionce. The Governors recognise ihot the sector is focing sionificani chollenges in the short ond medium term. However. the school will continue to invest In the premises to ensure lhot pvpils continue to receive the highest quolily educotionol experience. The lollowng represents the key obiettives orticuloied within the School Improvement Plan to be tschieved over the next three yeors.. The development of the site to ensure that it continijes to meet the needs of existing pupils ond future generotions ol pupils. To consider the environmentol sustoinobility of the school's activlties ond plons lor development. Increose the rollout of Forest School 10 Pre-Prep ond the EYFS Enhance the odmissions experience for oll prospective pupils ond porents Explore additionol Income streams Including greoier connection with the WHOBA. Corry out oppropriote consuliotion In respect of ongoing membership of the Teochers. Pension Scheme. Implement a comprehensive digital sirotegy includin9 an opprooch io ihe use of Al. Corry out o full review of the Policy on Pupll Behoviour bosed on'when ihe Adults Chonge.. Enhonce opportunities lor pupils to express their views vio'Pupil Voice.. Review the moke-up and re5ponsibililies of senior leaders ond Heods of Deportment In IKJht of the changing needs ol the school Increase funding to 30 hours for the nursery provision. 10. Poge10
West House School (A company limtied by guoruntee) Governor< Report (continued) For the year ended 31 August 2025 Stotemeftt of Governors. responsibilitle5 The Governors (who ore also the direciors of the charity for the purposes of compony lowl are responsible for preporing ihe Governors, report inclvding the Stroteoic reporr and the finonciol stotÈrnenls in occtrrdoncÈ with opplicoble low ond Unitecl Kinodom Accounting Siondards (United Ki9M Generally Accepted Accounting Proctice) Company low requires the Governors to prepare finantiol stotemenis for eoch financlcjl year. Under company low. the Governors must not approve the Iinonciol stoiements unless they are sotislied thot they give o true ond foir view of the stL)te of offoirs of ihe chority and of its incomlng resource5 gnd opplicution of resources. includino Its Income ond expenditure. for rhoi period. In preparing these financiol stotements, Ihe Governors ore required to. sect 5Ultoble occovnting policies oncs then opply them consisiently.. observe the methods ond principles r>f the Charities SORP IFRS IC>21. moke judgements ond occounting estimotes rhot c3re reasonable and prvdent.. stote whèther opplicoble UK Accounting Srondofds IFRS 1021 have been followed. subject to ony moierlol deportvres disclosed c]nd exploined in the linonciol sioiements., prepare the finonciol stotements on the going concern bosls unless It is Inoppropriote to presume that the chority will continue in busines The Governors ore responsible lor keeping odeouote occounting rectsrds that ore sufficient to show and exploin the chorily's tronsociions ond dlsclose with reastsnoble occuracy ai ony time the finonciol positSon of the chtsrity ond enoble them to ensure ihot the finoncial statements comply wlth the Companies Act 2006. fhey ore 0150 responsible for sofeguording the assets of ihe choriiy ond hence for taking reosonoble steps for the prevention tsnd detection of Iroud ond other irregularitie5. Disclosure of Inform¢tioA ta avdltor Eoch ol the persons who ore Governors at the t5me when this Governors, report is opproved hos confirmed thoi.. so for os thot Governor ig awtsre. there is no relevant audit Information ol which the choriiy's ouditor Is vnowore. ond thot Govemor hos ioken cjll the steps thot oughi io hove been token as a Governor irt order ro be owore of ony relevant oudit informotion ond to establish that the churity's ouditor Is owore of thtsi Infcirmotion. Audltor The oudltor, Dains Audit Limited. hos Indicoted his willinoness to continue in office. The designoted Governors will propose o motion reoppointlng the auditor ot o meetino of the Governor> Approved bu order of the member5 of the boord of Governors on 17 Morch 2026 ond &gned on their beholf by.. Mrs C A Ashlèy Choir Poge 11
West House School (A company limited bu gutsrant**) Indèpendent Avditor'5 Report to the Members of Wèst House School Opinion We hove oudited the linonciol stotements of West House School (the'chority? for the yeor ended 31 August 2025 which tomprise the Statement ol finonciol OCTiviiies. the Bolonce 5heÈt. Ihe Statement ol cosh flows ond ihe reloted notes. including o summory of significoni occountlng policies. The linonciol reporiing framework thot hos t)een applied In their preporation is opplicoble law ond United Kingdom Accovnting Stonclards, Inclvding Finoncial Reporting Stondord 102 'The Finoncicjl Reporting S10ndord opplieoble In the UK ond Republic of Irelond, (United Kingdom Generollu Accepred Accounting Practice). In our opinon the finonciol statements". give o true ond foir view of the stote of the chofltoble compony's olfoirs os at 31 August 2025 ond of its Incoming resources ond opplicotion of resovrces. includlng its Income ond expenditvre for the year then ended.. hove been properly prepored in occordonce with United Kinodom Generolly Accepted Accountln9 Prouice". ond hove been prepared in occordonce with the requirements ol ihe Componies Act 200& 8osis for opinion We conducted ovr oudit in occordofjce with Iniernoiionol Siandords on Auditing {UK) (ISAS (UK)) ond opplicoble low. Our responsibilities under those siondards ore further described in the Auditor's responsibilities for the oudit of the flnonciol stotements section ol our report We are independent of ihe choriioble compony In occordonce wilh ihe ethicol reqvlrements that are relevtsnt to our oudit ol the finonciol sttsiements In the United Kingdom, including the Financial Reporting Council's Ethical Stondord. ond we hove fulfilled our oiher eihicol responsibilities in occordance with these reouiremenis. We believe that the ovdit evidÈnce we hove obtained is sullicient ond appropriate to provide a bos$ for our opinion. Conclusions rèltsting to going concern In auclitln9 the finonciol stotements, we hove concluded thot the Governors, use of the going concern basis of accovnting in the preporoiion of the tinonclol aolements is opproprioie. Based on the work we have performed. we hove not Identified ony moterlol uncertointies felotirig to event5 or ctsndition5 thot. indivlduolly or collectively. TllQy Cost significont doubt on the choriioble compony's ability to continue 05 o going concern for o periocl of ot least twelve months from when the finorKiol stoiements ore aulhorisecl for issue. Our responsibilities the responsibilities of the Governors wlth resp¢ct to going concern ore described in the relevont sections of rhis feport. Poge 12
West House School (A compan¥ limlted bu guorgntee) Independent AudKtorfs Report to thÈ Mèmbers of West House School (continued) Other Informotion The other Informotion comprises the Informotion included in the Annuol report other ihon the financial statements and our Auditorfs report thereon The Governors ore responsible for the other informolion contoined within the Annuol repon Our opinitsn on the finonciql stotements does not cover the other information and. except ro the extent otherwise explicitly stoted in our repon. we do not express any form of ossuronce concSusion thereon. Our responsibility IS to reod the other informoiion and. in dolng so. consider whether Ihe other Informotion is materiolly inconsistent with the flnoncial stotements or our knowledge obtoined In ihe course of the oudit. or otherwlse oppeors to be moterially miss101ed. 11 we Identify such moieriol inconslstencies or opporent moteriol misstotements. we ore required to determine whether this gives rise to o moreriol mis5totemeni in the flnancial stotements themselves. If. bosed on ihe work we have performed. we conclude thoi there Is o moteriol misstoiement of this other information, we ore required io report that foct. We hove nothing to report in this regard. Oplnlc*n on other motters prescribed by the Companlès Act 2006 In our opinion. bcssed on the work undertoken in the course of the oudit.. Ihe inlorm(Jtion given In ihe Governors, Report for thÉ linonciol year for which the finoncial staternent5 ore prepared Is consisient with the finonciol stotements. the Governors. Report has been prepored in occordonce with opplicoble legcjl requirernenis, Motters on which we are required to report by exception In the light of our knowledge ond understonding of rhe choriroble company ond lis environment oblained in the course of the tsudit. we hove not identified moteriol misstatements in the Governors, Report. We have nothing ro report Iri respect of ihe following matters in relotion to which Componies Act 2006 requires us to report to you if, in our opinio adequate accounting records have not been kept. or returns odequote for our oudit hove nor been recelved from branches not visiièd by u5.. or the finonciol stotemenis ore not In agreement with the accounting records ond returns". or certoin disclosures ol Governors, remunerotion specified bu low are not mode.. or we hove noi received all the informotion and explonotions we require for our tsudit.. or the Gtsvernors were not entitlecl its prepore the Iinonciol siotements in occorclonce with the smoll componies regime ond toke odvantaoe of the smoll componies, exemptlons In preporing the Governors. Report ond from the requirement to prepore o Strtstegic Repori. Puue 13
West House Schoc>l IA company Ilmtted by guorontee) Indepen¢Jent Audltor's Report to th• Mèmbers of West Hovse School {coniinuÈd) Respon$ibilitles tsf governors As exploined more lully In the Governors, respon51bi1ities sioiemeni. the GovernoTS (who ore olso the dlreciors of ihe ch(5ritoble compony for the pvrposes of comptsny l¢Jwl ore responsible for the preparation of the linonciol slotement5 ond for being sotisfied thot ihey give o true ond foir view. ond for such internol control os the Governors determine is necessory to enoble the preporollon of financial stotements thot are free from moteriol misstotement, whether dve to froud or error. In preparing the finonciol statements. the Governors ore responsible lor ossessing the choritoble company'5 obility to continue us o going concern. disclosing, 0$ opplicoble. motters reloted to going concern ond using the going concern bosis of accounting unless rhe Governors either intend to Iiqvidote the charitable compony or to ceose operotion& or have no reolistic olternotive but ro do so. Auditoffs re$pgn$ibillties for the audlt of the fintsn¢iul $totèments Our objettives ore to obtoin reosonable ossuronce obovt whether the finonciol stotements us o whole ore free from moierlol misstotement. whether due to Iroud or error, on¢ to Issue on Auditor's report thot includes our opinion Fleosonoble a5suronce Is o high level of ossurance. but is not o guorontee thot oft ovdit condvcied In occordonce wllh ISAS (UK) will olwoys detect o moieriol missioiement when it exist& Missialements con arise from froud or error ond are considered moterial if. individually or In the oggregate. they could retrsonably be expected io influence the economic declsions of users token on the bosis of these finoncial stotements Irregulariiies, Including froud. are Instonces ol non-compllonce with laws ond regvlotions We design procedures in line with our responsibilities. outline¢J obove, io detect moteriol misstotemenls In respect of irregvlorities, including fraud The exteni ro which our procedures ore copoble of detecting irregulorlties. Including frtsud is deioiled below.. Our opprooch to identifying and assessing thè risks of moteriol Misstatement In respea o* irregulorities. including froud ond non-compliance wlth lows ond regulotions. wos os follows. Ihe senior stotutory ouditor ensured thot the engogemeni teom colleclively hod the c)ppropriote compeienc&. copobilities ond skills to Ideniifg or recognise non-complionce with opplicable ltsws ond regul¢Jiions'. we Idenrified the lows ond regulotions applicuble to the compony through discussions wilh direciors and other monagement. ond from our commerciol knowledge and experience of the charity sector." we focused on specific laws ond reguloiions which we considered mtsy hove o direct moteriol effect on the financiol stotements or the operations of the compony. including the finonciol reporting legislation. Companies Aci 2006, ttsxotion legislotion. onti-bribery. employment. ond environmentol and heoifh ond sofetu legislotion,. we ossessed the exieni of complitjnce with the laws ond regulotions Identified obove through moking enquirles of monogement ond inspecting legol correspondence". ond ideniified lows ond regulations were communicoted within the oudit ieam regularly tsnd the ieom remoined olert to instonces of non-compliance throughoul the oudii. Poge 14
West Hovse School IA company Ilmlt•d by gvorantee) Independent Auditors Aeport to the Membérs of West House School <continued) Audltor's responslbillties for th• uudlt of the fingncigl Statements (continued) We ossessed the suscepiiblliiy of the company's finonciol stotements to moteriol misstotemeni. includino obtoining an understonding of how fraud might occur. by. Making enquiries of manogement os to where they considered there wos susceptibility to fraud. their knowleLlge of octuol. suspected ond tslleged froud." ond con5iderino the Internol controls in place to mitigote risks ol fraud und nofj-complionce with lows ond regulotlons. To oddress the risk ol froud through monogement blos ond override ot controls. we". performed onolyticol procedvres to iden1ifu any unusuol or unexpected relotionships". tested journol entries io identify unusuol tronsoctions.. 15ssessed whether judgements ond ossvmpiions mode In determinlng 1he occounting estimates Set out in Note 3 were indicutive of potential bios-. and Inve5tio(rted the rotionole behind significant or unusuol Ironsoctions. In response to the risk of Irregularities and non-compliance with lows ond rÈgulotions. we designed procedures which included. but were not Iirnited to.. ogreeing financiol stotemeni disclosures io underlying supporting documentotion.. reodlng the minutes of rneeiin9s of Ihose chorged with governonce.. enquiring of monogement os to octuol ond potential litigotion ond cloims. and reviewing correspondence with HMRC. relevont regulator5 ond the componu's legojl odvisors. Because of the inherent limitations of an ovdit. there is o risk that we will not detect oll Irregolarities. including those leodino to o moteriol misstotement in the linonciol storemenis or non-complitsnce with regvloiion. This risk Increases the more thot complionce with o low or regulation is removed from the event5 ond tronsoctions reflected In ihe fincnciol siotements. os we will be less likely to become awore of Insionces of non-compliance. The risk is olso greoier regarding Irregultsrities occurring due to Iroud rother thon error. os froud involves intentionol conceolment. forgeru. collusion, omission or misrepre5entotion A funher d25cription of our responsibilities for the audit of the finonciol stotements Is locoted on the Finonciol Reporting Council's website tst.. www.fr .or onsibi Th15 descrlptbn forms part of our Avdito¢s report. Po9e 15
West Hr)use School (A rompuny limited by guurantee) Indépendent Audltovs Report to the Members of West House School {cantlnued) Use of our report This report is mo¢Je solely to the choritoble company's members. os o body. In occordonce with Chopter 3 of Port 16 01 the Componies Acr 2006. Our oudit work hos been undenaken so thut we rnight siote to the charitable company'5 members those moiters we ore required to state tts them In on Audiior's report ond for no other purpose. To rhe lullèsi ex7ent permitted by law, we do not occept or assume re5pon5ibility to anyone other thon the charitable company ond its members. os a LK)dy. for our ovdit work. for this report. or for the opinions we hove formed. 3 71// /,/ Andrew Morri5 FCA (Senior stutL¢tory auditor> lor ond on beholf of Dains Audit Llmlied Stotutory Auditor Choiiered Accountont5 8rmingh0M 17 Morch 2026 Poge 16
Wèst House School (A company limited by gvarantee) Statemènt Of flnanciol actlvities (intorporatlng inc¢mè ond expendtture uccount} For the yétsr ènded 31 August 2025 Unrestrided funds 2025 Restrlcted funds 2025 Total funds 2025 Totol funds 2024 Note Income from.. Donotions ond legocies 15.000 15.000 13.068 Charitable octivities 3.898.395 898,395 4.042.960 Oiher troding octivilies 22.197 22.200 19.748 Investments 148.1S5 148.155 175.693 Total Income 4.083.747 4.083.750 4.251,469 Expenditure on.. Churitoble octivities 4.09&282 4.096.282 4.014.668 Total expenditure 4.096.282 4.096.282 4.Ql14.668 Net lexpenditure)/lncome beforé Investmènts 02.535) 02.532) (268) 236.801 Net (losses)/gains on investments (268) 570 N*t movement in funds 18 02.535) 1265) 02,800) 237.37 Reconciliotion of futids.. Totol funds broughi forword Net movement In funds 18 4.689.990 10.780 4.700.770 4.465.399 18 02.535) (265) (IZ800) 237.571 Totol fund5 corri¢d forwlird 18 4,677.455 10.515 4.687.970 4,700.770 The S101emenl of Finonciol Activities Includes oll goins ond losses recognised In the year. The notes i)n poge5 20 to 41 form port of these financiol siotement5. Poge 17
West Hou$e School (A ¢tsmpLinu Ilmited by gvorant••) Registerèd number.. 00634981 Bolonce Sheet As at 31 August 202S 2025 2024 Note Fixed osset$ Tongible ossets 12 1.502.229 7.278 945,827 Investments 15 7.546 1.509.507 953.373 Current assets Stocks 14 22.152 24,697 Debtors 15 161.976 196,162 Investments 16 2,389.933 2.931.B72 Cash ot bonk ond in htsnd 1.361.762 1.401,697 3.935.803 4.554.428 Cvrrent liobllitles Creditors. omovnts folling due withln one yeor 17 (757.540) 1807.031) Net current assets 3,178.463 5.747.397 Total net osset5 4,687.970 4.700.770 Choriiy fund5 Restritted fvnds 18 10.515 10.7eo Unrestricted funds 18 4.677.455 4.689.990 Totol funds 18 4.687.970 4,700.770 The Governors ocknowledge their re5pongbilities for complying with the requirements ol the Aci wlth respect lo occounting records ond preparation of finonclo1 stolements. The h'nonciol statements were approved ond ovthorised for Issue by the Governc>rs on 17 March 2026 and signed on their beholf by.. Mrs C R Ashlèy Choir The notes on poges 20 to 41 form port of these finunciol stotements. Poge 18
West House School (A compgny limited by guoruntee) Stotement of Ctssh Flows For the year ended 31 August 2025 2025 2024 Cosh flows from operoilng Qrtivitie$ Net cosh (used ill)/provided by operoting Octivities (315.905) 465.156 Cosh fltsws from Investlng octivitios Inierest from investments 182.879 119.837 Purchose of tongible fixed ossets {448,848) {94.869) N¢t ¢osh (used In)/provided by inv•siing activities 1265.969) 24.968 Chonge in cosh ond cosh equivolents in the yeor (581,874) 490,124 Cash and cosh eqviv¢Jlents at the beginning of ihe ueor 4.333,569 3.843.445 Cash and tosh equivolents ot the end of the year 3.751.695 4.333.569 The notes on pages 20 to 41 form port of these finonciol stotements Poge 19
Wèst House School {A company limited by gvurantee) Notes to the Finonclal Stotemènts For the yeor ended 31 August 2025 Generol inlormotion West Htsuse School Is o choritoble componu. limited by guorontee ond incorporated ond reg151ered in Englond ond Woles under the Companies Act. The registered company ond choritg numbers and registered office oddress are given on poge l of these financiol sioiements. The principol objectives ond activities of the chority ore set out In the Governors, Report. Accountlng policie5 2.1 Basis of preporation of flnantiul statements The finoncial statement5 htsve been prepared in occordonce with the Chorilies 50RP (FRS 102) Accovnting ond Reporting by Chorifie& Staiement of Recommended Practice upplicoble to churities preporing Iheir occounts in accordonce with ihe Finonciol Reporting Siondord opplictsble In ihe UK on Rewblic of Irelond (FRS 102) (effective 1 Jonuory 20191. the Finonciol Reporting StondDrcJ applicoble in the UK ond Aepublic of Irelond IFRS 1021 and the Ctsmponles Act 2006. The finonciol statements are presented in the choriitsble compong's functionol currency of GBP {Sterllng). They ore prepored io the nearest £1. West House School meets the definition ol o public benefit entity under FFIS 102 Assets ond liobililies ore initiolly recognisèd ot historical cosi or transaction volue unless otherwise stoted In the relevoni occovn1ing policy. 2.2 Company stotus The chority Is o company limited by guarantee. The members of the compony ore elected or Annuol Generol Meetings to serve as life members or annuol svb5cribing members. under the terms of the Artlcles of Aswciotion. A lotal of £176 hos been collecied from life and subscrlblng meMrS to date. There are cvrrently 9 member5 serving os elecred Governors. as listed on poge l. In the event of the chority being wound up. the liobilrty In respect of ihe ouoroniee Is limited to £1 per member c>f the chority. 2.3 Golng concern The finoncial stotements hove been prepored on o going concern bosis 05 the governors believe thot no mareriol vncertoiniies exist. The governors hove considered the level ol fund5 held ond the expected level of Income and expenditure for the 12 months from csuthorising these finonciol slolements. The expecied lèvel Df income expenditvre is sufficient with the level of reserves lor the choriry ID be able io continue os o going concern. Page 20
West House School {A company limited by gvoruntee) Notes to the Finoncial Stotement5 For the yeor ended 31 August 2025 Accounting policiès (contlnued) 2.4 Income All income Is recognised once the chDrity hos enlitlemeni to the income. 11 Is proboble thot the Income will be received and the omount of income receivoble con be meosured reliably. The recognifion of income from legocies is depen(Jent on estoblishing ent111ement. the probobility ol receipt ond ihe obillty lo estimote with svlflcient accuracy the omount receivoble. Evidence of entitlement to a leoocu exists when the chority has sufficient evidence thot o gilt hos been left to them IthroLJgh knowledge of the existence of o volid will and the detsth of the benefactor) ond the executor is sotisfied that the properly in Question will noi be reqvired to sotisfy cloims in the estate. Receipt of o legocy must be recognised when 11 is probable thot it will bè receNed and the loir volve of the amount receivoble. which will generally be the expected cash omtsunt io be distributed to the charify. con be reliobly measured. Gronts ore Included in the Siotemeni of financiol aciivilies on o receivable btssis. The bolonce of income received for speclfic purposes but not expended during the period is shown in the relevont funds on the Balance sheei. Where income is received In odvonce of entitlement of recelpt. its recogn1tion 15 deferred ond Included in credltors os deferred income Where entitlemerit occurs before income is received. the income is occrued. School ond nursery fees ore recoonised in ihe accounting period In which the related educotionol services ore provicled Fees ore stated after deducring ollowance5, scholorships. bursories and other remissions gronied by the school. Funhermore. from 1 Jonuoru 2025. school fees ore siored os the foir volue of the consideration received or receivoble. excluoling voluÈ odded tox. Income ttsx recoveroble In relotion to Investment income is reco9nised ot the time the investment incorne is receivable. Other Income is recognised In the period In which if is receivoble ond to the e*ent ihe goods hove been provided or on completion of ihe service. 2.5 EKpenditvre Expenditure is recognised oftce there is o legol or constructive obligoiion to ironsfer economlc benefit to a third porty. it 15 probtsble thot o tronsler of economic ber)efits will be required In settlement ond the amount of the obligotion con be measured reliably. Expendilvre on charitoble octivilies is incurrecl on dlrecily undertoking the octivities which fur1her the charity's objectives. os well 05 Dny ossocloted support cosrs From 1 Januory 2025, expenditure incurred in connection with the prov1510n ol educational services. excluding nvrsery fees. Is captured exclusive ol recoveroble VAT. Certoin expenditure remoins Inclusive of irrecoveroble VA T, lor exomple.. where goods or services purchased are closely related io ihe supply of edLJcofion or where exempt supplies are mocle such tss day care Services provided by the nursery ond alier school clubs. Poge 21
West House Sthool (A compony limited by guofontee) Mtstes to the Finoncial Statements For the yeor ended 51 Auoust 2025 Accounting poliae$ {continued) 2.6 Interesi recelvoble Interest on funds held on deposlt Is Inclvded when receivoble and the amount con be measured reliobly bu the chority.. this 15 normolly upon notlflcotion of the snterest poid or poyoble by the institution with whom the funds ore depogterj. 2.7 Tangibl• fixod assets und depreciation Tongible flxed ossets CC>Sling £l.L)00 or more ore copitollsed ond recognised when future economic benefits ore proboble ond the cost tsr volue of the ossei can be measured rellobly. Tongible fixed assets ore initlollu recogni5ed ot C05t. After recognltion. under ihe cosr model. tongible fixed osseis ore meosured ot cost less occumvloted Lleprecioiion ond ony occumulated impoirment losses. All costs incurred to brin9 0 tongible fixed osset Into Its intended working condition shoul(J be Included in the measurement ol cost Assets In the course of consiruction ore included ol Costs Incurred to dote. Deprecioiion on ihese osseis 1S not chorged until they ore brought inio use. At eoch reporting clote the chority ossesses whether there is cny indicotion of Impoirment. If Such Indicatn exists. the recoveroble omovnt of the osset Is deiermlned to be the higher of fils foir volue le55 costs to sell and Its wolue In use An Impairment loss is recognised where the corrying omount exceeds the recovertsble omount. Oepreciotion is chorged so as to ollocote the cost of tangible fixed assets less their residual value over their estimated useful lives. vsing the stroioht-line meihod Depreciotion is provided tsn the following boses". Leosehold premises- Design Technology Block arid other leosehold improvements Furniture. fittings. tools and equipment Asset under construction 30 yeors with effect from 1 September 2017 7% to 20Yo Stroight-line Not depreciotÈd while under construction The 055ets' residvol values, useful lives and depreciatiorTr methods ore reviewed. (Jnd adjusted prospectively if oppropriote. or if there is on indicotion ol a signiliconi chonge since the lost reporting dote. Golns ond 1055es on disposols ore determined by comporing the proceeds with the corrying omount ond ore recognised ill the Stotement of finonciol activities. Page 22
Wèst House School {A company Ilmited by gvarontee) Notes to the Financlal Stotemènts For the ye¢Jr ended 31 Avgust 2025 A¢counting policles (continuèd) 2.8 InvÈstmtnts Fixed osset investments ore a lorm of financial instrument ond ore initiolly recognised 01 their rronsoclion cost ond subseqvently measured ot foir volue ai the Bolonce sheet dote. unless the volue connot be meosured reliobly in whith cose It is Tneosvred ot cost less ImpoirmÈni Investment gains and losses. whether rea115ed or unreollsed. ore combiried ond present&d os 'Goins/(Lossesl on investments. In the Storemeni of financiol octivitie& 2.9 Stocks Stocks of uniforms ure valued or the lower of c05t und net reolisoble volue. Stocks of food ond tuel are not volued 2.10 Debtors Trode ond other debtors ore recognised at the settlément omount after ony slbling discovnt offered Prepoyments ore valued at the omount prepoid rtet of onu irode discounts due. 2.11 C05h tst bonk ond In hond Cosh ot bank and In hond includes cash ond 5hort-term highly liquid investments with o short motvrity of three months or less from the dote of ocqv1Sltion or openlng of ihe deposit or similar occount. 2.12 Liabilitie5 ond provlsions Liobililies are recognised when there Is an Dbligotion 01 ihe Bolonce sheet dole os o result of o post event. it is proboble that a trollsfer of economic benefit will be required In settlement. tsnd ihe omovnt of 1he settlement con be estimated reliobly. Liobiliiies are recognis&d oi ihe cmount thot the choriiy onlicipotes it wlll poy to settle the debt or the omount it hos received os odvonced payment5 for the goods or Services it must provide. Provisions ore measured ot the besi &stimote ol the amovnts required to settle the obllgoiion. Where ihe effect of the time vcjlue ol money Is moierial. the provision is bosed on ihe present vulue of those omovnis. discounted ot Ihe pre-iox d15count rore ihot reflects the risk5 specific to the liability. The vnwinding of the discount Is recognised In the Stotemeni of linonciol octivities as o finonce cost. 2.13 Finanoal tnstrumenis The charily only hos finonciol osseis and fingTrciol liobilities of o kind that ouolify os bosic finoncial insirumenis Bosic finonciol instruments ore Ini11011y recoonised oi tronsoclion volue ond subsequenil measured ot iheir settlement volue with the exception ol bank loons which ore sub5equeniiy meosured ot amortised cosi using the effeciive inieresi method. Poge 23
West Htsusè Sehtsol (A company limited by guarantee) Notes to the Finoncial Statements For thè yeor ended 51 August 2025 Accountlng policies {contlnu•d) 2.14 Operatlng leoses Rentals paid under operoiing leoses are chorged to the Stotement of financial octivities on o stroighi-line bosis r>ver the leose term. 2.15 Pensions The chority operotes o defined contribution pension scheme ond the pension chorge represenis the amovnrs poyoble by the chority to the fund in respect ol the yeor. The chority'5 ocodemic stoff belong to the Teochers, Pension Scheme En9lond ond Woles ITPSI The Teochers, Pension Scheme (TPS) Is a stotutory, contrlbvtory. defined benefit schème. governed by the Teothers, Pension Scheme Reoulcjtions 2014. Membership is ovlomotic for Ivll-time teochers in siote- funded schools All teachers hove 1he option to opt-out of thE TPS folltswlng ènrolment. TPS is on unfunded scheme to which both the member ond employer mokes contributions. (Js o percentage of 501ary - these contribution5 are credited to rhe Exchequer. Retiremeni ond other pension benefits ore poid by public funds provided by Parliament. Contribulions are colculoted so as to spreod the costr of pensions over employees, working Ilves with the charity in such o way that the pension cost Is o substontiolly levèl percentage of current ond furure pensionoble ptsyroll. The contributions ore determined by the Government Actuary on the basi5 01 quoclrenniol volLJOtions using o prospective unit credit mÈlhod Under rhe definitions set out in FRS 102. the TPS 15 on unfvndÈd multi-employer pension scheme with no underlylng osseis to 0551gn belween employers. Consequenily, Ihe TPS is treated as o delined contributitsn scheme lor occounting purpose5 and the contributions recognised in the period ro which they relate. 2.16 Fund g¢¢ounting Generol funds are unrestricted funcls which ore ovailable for use at the discretion of the Governors in furtheronce of the generol objectives of the chority anol which hove not been designated for other purposes. Designoted funds comprise unrestricted fvnd5 thoi hove been set oside by the Governors for poriiculor purposes. The oim ond use of eoch de5igrioted fund is sei tsul in the notes to the finonciol sioiemenrs. Restricted funds are funds which ore to be used In occordonce with specific restrictions imposed by donors or which hove been raise(J by the chorliy for porticulor purposes The costs of raisin¥ and administering such funds ore ch¢Jrged ogoin5t the specific fund. The oim ond use of each restricted fund is set out in the notes to the finonciol stotements Investment income. goins and losses ore allocated 10 the oppropriote Ivnd. Poge 24
W¢# House School (A comparny limlted by guarafitee> Notes to the Flnonciol Statements For the year ended 31 August 2025 Crlticol tsctovntlng estlmotes und areas of judgement Estimtstes ond iudgemer)ts ore continuully evoluoterl ond ore bosed on historicol experience ond other foctors. including expectotions of fulure events thot are be15evecl ro be r¢osonable under the circvmstances. Crrcical occounting esttmotes and assumptions.. The chority mokes estlmotes ond aUMptIonS concerning the future. The resu1tlng occouniing estlmoies ond ossvmptions will. by detinilion. sèldom eoual the related aciuol results. The estimotes ond ossumptlOn5 thut have o slgnificonl risk of covsing o moieriol adjustment to the carrying omounts of assets and liabilities within the ext flnonciol yeor ore discussed below. Criticol areas of judgement.. Depreciation The Governors hove reviewerj the useful lives of fixed ossets ond ossocioted residuol volves ond concluded thot they ore opproprioie io the octivities of the choriiy. Residual volves conyder Such things os future rnorkel conditions. the remoining life of the osset ond projected disposol volue5, and plans to dispose of on osset before the previously expected dote. Bo(1 und doubtfyl debt5 The GoverDors ore required to exercise significoni iudoemenr in estimoting the bod ond doubtful debt provislon. bosed on their assessment of the likelihood ol recovery An Informed assessrnent 15 performed on the knowledge of parents Inclvding their communication pattern and previous poymeni history. Intomè from donotions ond legacies Unrestricted funds 2025 Total tunds 2025 Total funds 2024 Donations 15.000 15.000 13.068 The totol ol the 2024 income obove wos wholly otiribvtoble to unrestricted funds. Poge 25
West Housè School {A company limited by guorantee) Notes to the Finonciol SlQtements For the year ended 31 Avgust 2025 Income from chgr¢(uble octlvltles Vnrestricted funds 2025 Total fvnds 2025 Totul funds 2024 Grtsss lees 4.109.528 4.109.328 4.251.830 Bursories ond sibling discounts Recovery of costs lor extras and d15bursements (292.343) 81.410 {292.5451 (306,604) 97,734 81.410 3.898,395 5.898.395 4,042.960 The iotol ol the 2024 Income obove was wholly attributable to unrestricted funds Incomè from other tfuding ortivities Income from fundroising events Vnrestricted fund5 2025 Restried fun¢Ys 2025 Total funds 2025 Hire of premises Other fundroising tsctivifies Sundry Income 11.709 11.709 8.305 8.305 2.185 2.186 22.197 22.200 Poge26
West Aouse School (A compony limited by guorantee) Notes to the Financial Stotements For the ye(Jr ended 31 Augv5t 2025 Incom• from other troding activities (continued) Income from fvndrolsing events (continued) Unresiricted funds 2024 Restricted funds 2024 Total funds 2024 Hire of premises Other fundroising octfvltles Sundry Income 12.356 12.356 4,240 4.240 3,158 14 3.152 19.734 14 19.748 Investment Inctsme Unrestricted fvnds 2025 Total funds 2025 Ttstol fund5 2024 Interest recelvoble on short-terrn deposils 148.155 148.155 175.693 The total ol the 2024 income obove wos trthollu ottributable to vnrestricted funds. Anoly*s of expendiiure by activitiès Activities undertoken dsredly 2025 Support costs Totol funds 2025 2025 School ond Nursery 3.256.239 840.045 4.096.282 Poge 27
West Hoiase School (A company limlted by guorontee) Notes to the Flnanci¢l Statements For the year ended 31 Augvst 2025 Anglys4s of •xpènd)ture by octivities (continued) undertoken direcily Support costs 2024 2024 Totol funds 2024 School and Nursery 3.150.600 e6A,068 4.014.668 Anolysis of direct tts$ts Total funds 2025 Total funds 2024 stoff cost5 2.549.758 2.379.014 Stoff ogencg fees 21,064 8.116 Reni. rores ond Insuronce Heat. light ond wttter Books. printing. stolioneru ond moteriols Leosed equipment Subscriptions 8ad éebts 178.646 129.089 97.903 146.020 219.765 322,207 10.689 8.448 80.199 62.963 1.260 (22.7811 31.960 Depreciotion of leosehold Improvements DepreciL)tion of other ossets 32.014 64.961 85.544 5.256.239 3.150,600 Page 28
West House School (A company Ilmlted by guarantèt) Notes to the Finonciul Statements For ihe ye¢Jr ended 31 Avovst 2025 Anal¥sis of èxpenditure by aitivities (continued) Artulysls of support costs Yotol funds 2025 T0101 funds 2024 sioff costs 246.275 262.034 Advertising ond sioff recruitnient Services ond odvice 25.866 24,219 44.114 29.087 Food. household expenses ond loundry Upkeep of gordens ofjd grounds Postooe oncj telephone 157.?07 167.865 31,488 34.088 21.415 29,115 Legol ond professionol Repairs ond renewols ICT maintenonce and support Sundry expenses Governonce costs 9.246 2,340 122.520 165.414 25,504 142,513 39.768 91.369 10.708 15.884 Depreciotion of oiher ussets 4.885 4.885 840.043 864.068 Net movement in funds 2025 2024 Fees poyoble to Ihe charity's ouditor lor the tsudii ol the chariiy's annvol occounts 12.000 8.81Q Other costs.. Operoting leose rentals- lond ond buildings Operoting leose rentals- office equipment D2preciation 80,000 62.000 10,689 15,886 101.860 122 390 Page 29
Wèsi House %hog1 (A compony Ilmlted by guorantee) Notes to the Finonciol Statements For the yeor endèd 31 Augusi 2025 10. Stoff costs 2025 2024 Wooes ond salaries 2.286,040 2.157.795 Soaol security costs 231.546 191.143 Contribut50ns io pension schemes Aoency stofl 278.427 292.110 21.064 8.116 2.817.077 2.649.164 Included in woge costs are voluniory redundoncy costs of £51.042 in reloiion ro 5 payments (2024.. £Nil). The average number of persons employed by the charity during the ueor wos os follows. 2025 No. 2024 Teaching und Nursery Support Administroiion 54 52 16 18 78 78 The number of employees whose employee benefits (excluding employer penslon costs) exceedecl £60.000 WOS.. 2025 No. 2024 No. In the bond £60,901 £70.000 In the bond £70.001- eso.000 In the bond £100.001 £110.000 In the bond £110,DOI £120.000 The keg monagement personnel of the chorily comprise rhe senior leadership teom tsnd the ossisiont heods The senior leadership teom consisis of the headmoster. depuly heod and bursor. The totol omovnt tsf empltsyee benefits Cinclvding employer pension contributions and employer noiionol insuronce contributlOn5) received by key mono9ement personnel for their services io ihe chority was £651.921 12024- £599.052). Poge 30
Wèst House School (A compony limlted by gvarantee) Note5 to the Flnoncltsl S*atements For the year ended 31 Avgust 202S Governors, rèmunèration and expenses During the yeor. no Governors receivecl ony remunerotion or other benefirs (2Q24- £NILI. Dvrlng ihe year ended 51 August 2025. no Governor expenses hove been incurred12024- £NIL) 12. Tongible fixed ussets Furniturè. fittings. tools and Asset under equipment construction Oeslgn Other Tethnology leasèhold Block Improvements Total C05t At 1 September 2024 A¢Jdilitsns S29.714 962.918 1.516,890 2.809.522 52.520 605.742 658.262 Dispos¢ls Tronsfers between c1055es (25,812) (25.8121 {81.735) Bl.755 At 31 August 2025 529.714 881.183 1.343.598 607.477 3.441.972 Depretiatlon Al I September 2024 Chorge for the yeor On disposols 421.695 480,240 961.760 1.865.695 4.60B 27.407 69.845 101.860 {25.8121 (25.812) At 31 Augusi 2025 426.305 507.647 1.005.793 1.9J9.743 Net book volué Al 31 Avoust 2025 103.411 573.556 337.805 687.477 1.502,229 At 31 August 2024 108.019 4E2.678 355.130 945,827 Pooe 31
West House School (A comp¢Jny Ilmlted by gvar¢nt¢e) Notes to the Finoncial Sta*ements For ihe year ended 31 August 2025 13. Fixed assèt investments Vnlisted Invèstments Market vtsluatio At 1 September 2024 Revoluaiions 7,546 (268) At 31 August 2025 7.278 Nèt bt)ok value At 31 August 2025 7.278 At 51 August 2024 7.546 14. Stocks 2025 2024 Siock of vniform etc. 22.152 24.697 15. Debtors 2025 2024 Due Within one yeor Fees receivable 58.411 73.850 Other debtors 954 E.954 Prepoyments ond occrued Income 94.611 113,358 161.976 196.162 Poge 32
W+st House School (A tompor¢y limited by guorontee) Notes to the Finonclol Statements For the year ended 31 Avgust 2025 16. Currènt asset investments 2025 2024 Short-term deposits 2.589,933 2,931.872 17. Creditors.. Amounts follin9 due wlthln one yeor 2025 2024 Poyments received in advonce Trode credltors 150.141 427.4(6 66.196 100,429 Deposits held Other toxotion and soci)I secvrily 73.492 È9.092 132.589 50.974 Other creditors 76,845 76247 Accruo15 256.077 62.823 757.340 807.051 Poge 33
Wèst House School (A compony 15mited bu gvarontee) Notes to the Flnonclal Statements For the yeor ended 31 Avgust 2025 18. Stotement of funds Stotement of funds- currènt y•ur Balance at 1 September 2024 Bolonce at 31 August 2025 Transfers in/oul GaSns/ (Losses) Income Expendlture Unrèstrictèd funds Designated fund5 Michoel Prott Memorial Building and Site Development Excurslon Support Fund 2.21t.265 (605.742) 1.612.523 5.786 5.786 Short-term Finonciol Hordship FL5nd Fixed ossets 41.787 126.408) 14Q155 165.534 945,827 556.402 1,502,229 3.211.665 (26.408) 98,$15 3.284.072 Genèral fvnds Generol Fund5 1.478.32S 4.083.747 (4.069.874) (98.815) 1.595.583 Total Unrestrlctèd funds 4.689.990 4.083.747 (4.096.282) 4.677.45S Restricted funds S Lloyd Muslc S Lloyd Awords Nember subscriptions 9.854 750 (268) 9.586 750 176 179 10.780 (268) 10,515 Total of fvnds 4.700.770 4.083.750 <4.096.282) (268) 4.6B7.970 Poge 34
Wést House School (A company Ilmlted bu guorontee) Notes tts the Flnonclol Statements For the yeor ended 31 August 2025 18. Slotement of funds (contlnued) Purpose of fvnds Desi9rtated funds Michoel Protl Memoriol represent5 funding to be used ot the discretign of the governors on scholarships. bursaries and ony other simllor covses. 8ullding ond Site Development represenis funds earmarked by the chtsrity In on1icipotion of the poientiol development of bU]IngS on the site occupied by the school. Excursion Support Fund - represents occumuloted Surpluses on school excursions to be utilised to subsidise fuiure trips. Short-lerm Flnonciol Hordship Fund - represents funds s&t oside by the governors for future htsrdship owards. Fixed o55ets- represents unrestrided funds td up In the fiyed ossets of ihe chcjrity Vnrestrlcted general funds Unrestricted generol funds represent the free fvnd5 of the chority ihot ore not designoted for particular purposes. Restrirted funds S Lloyd Music & Awords- represents Investment funds held for the promotion of music education. Member subscriptions- omounts collected from members as described in note 2,2. Pooe 35
West Houst School (A company Ilmited by gu¢rantee) Notes to the Finoncial Statements For the year ended 51 Avgv5t 2025 18. Statement of f unds (continued) Statement of fvrKls- prior year Bolance ot 1 Seprember 2023 Bolonce ot 31 August 2024 Tronsfers in/out Goins/ (Losses) Incofne Expenditure Unrestrfjcted funds D¢slgnoted funds Michael Prott Memoriol 7.742 (7.742) Building ond Sll Developmenr Excvrsion Support Fund 2.3QO.000 181.735) 2.218.265 5.786 5.786 Short-term Finoncial Hord5hip Fund 62,355 {20.548) 41,787 Fixed assets 975.348 (27.521) 945,827 3.349.211 120.548) (116.998) 3.211.665 General funds Genefal Funds 1.103.992 4.251.455 13.994.120) 11&998 1.478,325 Totol Unrestrlcted funds 4.453.203 4.251.455 (4,014,668) 4 689.990 Re$trieted funds S Lbyd Music 9,284 570 9.854 S Lbud Awords Member subs¢riptions 750 750 162 14 176 10.196 14 570 10.780 Yotal of funds 4.463.599 4 251.469 14.014.668) S70 4.700.770 Poge 36
West HOUSÈ School company limitesy by guorontee) Notes to the Finonclal Statements For the yeor ended 51 August 2025 19. Anolysis of net ossets bètwÈ•n funds Anglysls of net assèts between fvnds- Currertt yeor Unrestrictèd fvnds 2025 Restrlct•d funds 2025 Totol fvnds 2025 Tangible fixed ossets Fixed asset investments 1.502.229 1.502.229 7.278 7.278 Current ossets 3.932,566 3.257 5,955.803 Creditors due within one year (757.340) (757,340) Tètol 4.677.455 10.515 4.687.970 Analy$i$ of net os$ets between funds- prlor year Vnrestrieted funds 2024 Restricred funds 2024 Toiol fvnd5 2024 Tangible flxed osseis Fixed Osset invesiments 945.827 945.827 7.546 7.546 Current ossets 4.551.194 3.234 4.554,428 Crediiors due within one year (807.0311 (807.031) Total 4,689.990 10,780 4.700.770 Poge 37
West House School {A compunu ITmlted by guar¢htèè) Notes to the Flnanciol Statements For the yeor ended 31 Au9YSt 2025 20. Rec¢nciliution of nei movement in funds to net cash flow from operating octlvltles 2025 2024 Net income/expendilure lor the yeor (os per Stotement of Finonciol Aciivities) 112,800) 237.3n Adjustments for: Depreciotion chor9es Loss/(goinl on investments Interest from investments 101.860 122.390 268 (5701 075.693) 048.155) 2.565 DecTeose/(incre¢Jse) In stocks Decreose/(increose) in debtors (Decreosel/increo5e in credirors (1.555) (558> (259.105) (42.904) 325.917 Net cash provided bu/{vsed In} operolln9 aCtivili¢s (SJS.905) 465.156 21. Anol¥$i$ of cosh an(1 cosh equlvaleFbt$ 2025 2024 C¢sh ot bonk 1.361.762 1,401,697 Short-term deposits 2,389.933 2.951.872 Totul cgsh gnd tosh equivalents 5.751.695 4.333.569 Paoe 38
West Housè Sthool {A compuny Ilmlted by 9varontee) Notes to the Finonciol Statements For the year ended 51 Av9USt 2025 22. ATh)lysis of changes in net debt At1 September 2024 At 31 Avgvst 2025 Cu$h flows Cosh at bonk ond In hond 1.401.697 (39.955) 1,361,762 Short-term deposlls 1931.872 (541.939) 1389.933 4.333,569 (581.874) 3.751,695 23. Cupltal commitments 2025 2024 Controcted for but not provided In these flnuncial stotements Acquisitson of iongible flxed ossets 588.209 24. Pension commitments The charlty contributes to the Government's Teochers, Pension Scheme ond to the individual pension plons of certoin employees. The assets of these schemes ore held separately from ihose of the choflty in Independenilg odminlsiered funds. The pensic>n cost chorge represents contributions payable by the charity to these fvncls and ornounted to £320.862 (2024 £246,973) Outsianding contributions of £54.844 (2024 £33.169} were poyoble to these funds 01 ihe bolonce sheet date ond ore Included in othei creditor& The pension churge relates to Ihe sole chorltable octlvltu ond the li¢Jbility oi the bolonce sheei dote is whollu representotive of unre5tricied fund Page 39
West House School (A company limlted by guorarttèe) Motes to the Finonciol Stsjtèments For the yeof ended 51 Au9USt 2025 25. Operating lease commitment5 Al 31 AugLPSt 2025 the chtsrity hod commitments to moke future tninimum leose pouments under non- concellable operoring leases as follows". 2025 2024 Noi loter thon l year Later Ihan 1 year ond not loter thon 5 years Loter than 5 years 111.965 100.214 579.846 327.050 9.645,440 9.740.440 10.137.251 10.167.704 26. Related ptsrty tronsuctlons West House Old8ow'Assodotlon Two ol the school's governors ond the school's Heodmaster served on the committee of West House Old 8oys' Assacntion during the yeor ended 51 August 2Q25. At the bolonce sheet dote. West House School owed £32.000 (2024 - £32.000) to Wesl House Old Boys. Assocntion by woy of on Interesi-free loun. Ai rhe balance sheet dole. West House School owed £6.934 (2024_ £3.965) io West House Old Boys, Association in respect of subscriptions collected on thelr behalf. West House S¢h¢olPurents'Associotlon Th& Headmaster of the school served on the committee of West House School Porents, Associotion durin¥ the yeor ended 31 August 2025. Eventus Tutoring Limited The Headmoslcr of the school ocled in copociiy os dlrector of Eventus Tutoring Llmiied (Jurlng rhe yeor ended 31 August 2025. Dvring the period. West House School incurred costs totollin¥ £10.250 for 11 plus tuioring services from Eventus Tuioring Limited. At the bolonce sheet dole. West House School oweLI £Nil to Eyentus Tvtoring Limiied. Poge 40
West House School (A compttny Ilmlted bu guarontee) Notes to the Finonciul Statements For the yegr ended 31 Augvst 2025 26. Aeloted portu tron50rtions (contlnved) Keone DesignAssoclates Limited One of the Governors of the school octed In copocity os directoi und shoreholder o* Keone Design Associotes Limited during the year ended 31 August 2025. During the period. West House School incurred costs toiollin9 £3.295 lor office renovoiion consultancy services ond fixtures ond fittings from Keone Design Associotes Limited. At the balance sheet dole. West House School owed £Nil io Keone Design Associotes Limited. Key manaoementremuneratlon During the yeor, remunerotion poid to key MaeMent personnel totolled £65?.921 {2024 £599.052). 27. Agency arrangements The charity possed on childcore groni funding to nursery pupils, porents os an agent effectively for both the o¢Jlumn an¢J spring term ot 2024-25. From April 2025. grunt funding fiom Birminghom City Council was kept by the school following change5 In fee orrongements ond invoicing. During the yeor. Ihe charity received £196.402 (2024 £171.251) of gront funding from 8irminghom City Council and paid this over io parenis. No omounts were Qwing to parents tsi the bolonce sheet date. 28. Controllin9 party The chority is controlled by the Boord of Governors. Poge 41