COMPANY REGISTRAMON NUMBER.. N1672078
CHARITY REGISTrATION NUMBER.. 108818
Fresh Minds Educatlon Ltd
Company Llmited by Guarantee
Unaudited Financial Statements
31 July 2025
D C CORR AND COMPANY
Chartered accountants
298 Main Street
Randalstown
County Anlnm
BT413AB

Fresh Minds Education Ltd
Company Limited by Guarantee
Financial Ststements
Yearended 31 July 2025
Pago
Trustees, annual report (incorporatrng the directorfs report)
Independent examinerfs rewrt to the tnJstees
Statement of finanaal activities (Induding income and
expenditure account)
Statamnt of financial po$ib'on
ststement of cash flows
Notes to the financial statements
10

Frésh Minds Education Ltd
Cornpany Limited by Guarantee
TrnstÈés' Annual Report (Incorporating the Directorfs Reporti
Year ended 31 July 2025
Iwusiees. WM) are also ¢J*ecTors w the purr￿Se$ QTcc*npany Iw, presem Iheir repm and me
unaudtsd ffina￿A81 ststements ￿ the cthaty lor lh8 year end￿ 31 Juty 2025.
R•feronce and admini•tr*tive detall•
Rggl$l•rnd ¢h#rity name
Fresh Minds EdLKatity) Ltd
Chkrity regiatrntion numb•r
ioe816
Company rog18traWon fium￿r N1672078
Prin¢ipal oific• and r¢gi•t•r•d Unrt 5 Arlrkl) Enlerw C•ntr•
offico
Greystone Road
Antrim
BT41 1JZ
Mr A Wallae8
M$ A M Alenby
MrDJFe•
Ind•p•nd•nt •x#rnI￿r
29B Main 8lra•t
R8ndalsto•m
C¢ui)ly Aniriin
BT41 &4B
str￿￿r•, go¥•m•n￿ Ind manag8m•nt
Fresh Mlnos EOuc*tii Is 8 crynpany Imrtel INItIl2UlYl by guar8nwe aTh# govenw by rt8 art￿￿8$ 01
association We￿ adopted 26th Auo 2020. tt li re(wnA8d ￿ athwty by HMRC, tharity numb•f
108816
objec￿¥￿ and a¢￿14111*•
Th8 Charitys Obiecls art reSt￿led to tho f￿￿￿fin9'.
4.1.1. the afvanc*ment of heatth and 8awng of INe6 by the [Thn¢￿10n. preservath￿. pr¢tod￿n and
safeguardiFYJ of M￿(81 and phy$r*l welteing of childrtn, yovng petple and and reducing the
impxt tsi traurna..
4.1.2. the advancemeni of•JU￿ty)n to heatth aTra wellbowig,. aTrJ
4.1.3. wch other exdusNety d￿rIlab￿? ￿fF￿￿8CCwdirttd tothe lth¥ol Nothem Ireland asthe Trust••s
rnay from lime to I'me deude.

Fresh Minds Education Ltd
Cornpany Limited by Guarantse
Trustees. Annual Report (Incorporating the Oirectorfs Report) fc¢4ryth•dJ
Year ended 31 July 2025
Acnievem•nts and portornian¢o
Ach￿V*M•nl and Pèrfomiarteo
This year ha8 S8en FME wty*ing hard to=
' C￿ate new OPE￿￿nities.
Con501idale established areas of wo
' M88t new and existing ne¢d
' Mitigate the impact of the risNJ rases of child 8nd ythjng per8M$ mental heath, a Imited suppty ol
bereavement seNices. and other fxtors.
FME is delighted lo report Ihal all key areas havt tontwiuthj work, wth partner¥hip¥ being
eslabli8he<l wilh slakeholder$. and G￿tin￿1r¥ Inlorxlion chiklwoung paopk•, familios,
prole55iona5 ar￿ the local cornrnunty.
Glimmer Project.. Bereavemenl Suprth farfamili•s
Let's GROWTogelher ILGT) is a tier 2 ter•avemenl support ir)tefftntKJn for parants and chlklrèn, The
LGT rnodel allows pr￿trt￿ners to ifttegraie the In*￿en￿Ort trfhnv]ues into thwr w(xk wth children and
parents. FME continue to 8ngay over 10 tsmilie8 per Iho ￿lIK¢Jo￿.
8ereavemenl Gounselling was c¥Jnlinuod lo be wovided to adutts with SUPFK¥I frrffi LFT Charily 8¢ifa•t
to help support th￿ in need. We $uppryl Bpproxtmalety 12 8durts per year
Boroavemont Gliffwnef Bo*8s A Glimm•r 8ox is 8 th04￿￿lIty prwfod 8LWrt krt dèsignthl to bring
comfort. conneaK)n. and hopo lo chihjren and young FeopI8 exp9rie￿ng grief. Each box ￿ntrIn￿
ccrnblnalkn of resources 8u¢h as ¢reaifvg mai¢rtal$. 8¢n89ry ttems. and 9enfje prompts ihai help
children explore emots'ons in safe and rneaninqful ways. We ddNer 25 box88 8nnum to
lamilies across Northern Ireland and ho￿ Io W¢)W this in lulur• ya8¢s.
Glimm¢r R¢•our¢¢ Libvary io a Garehjlty f￿rateS iody ol wKl4nforrnvJ resourc06 devekped and
overseen by Fresh Mlnds Edu￿10n. Thes8 guKles, aut￿￿ed by FME arg substanbal, oxpen-led, and
n9￿ou8. oiounded in livad èXFériancé, evidence-inform￿ practice, and specialisl experti8e In
bereavemenl and loss. Eoch Guid¢ i¥ thou9hlfulty •trudur¢d t• #upptyl und¢rsl•nding, r¢fi•dion, and
aclion. FME a￿ currentty 9rwng the librnry.
Comlort Crafts is a b8reav8ment suppth1 fc¢ Won￿ Antrim & Negotiat4• was •sta￿lShad
to brin9 adutt wom•n together lts$UPPOrt eath other and Nlenl¢fy gaps in bereavement and mental heath
pro¥isiuii fui wu11￿1).
rnmediale As5iStarKe CaHs.' Our dedK8led tearn wov*Jes irnmedwte Sup￿ to families navigating
the cornplexittes of death and tying wrth children and young peO￿e This indude prowding support
where po35ibl¢ gnd ¥v3npo¥liTh9 to olher Community supForts avail•trAe.
Annual Rernembering T￿e". As part of0urcomn￿nitY initialwes. we host aft Ann￿1 R•m•mtémYJ Tre•
event Thi8 hp.airtrfiJl trfi* Invit￿ pet¥)￿ lo add a bobb￿ in m•rnw of thèir loved onès. Thè initiativ*
coinades wrth Nation31 Child and Youth G￿f Aw8rere$s Week in November and runs right up to
Christmas, pri)viding a r[￿nIn￿l way for the cornrnunty to corne together, rerrernber. and support
each other during the winter se8son. This year our tree was di8played in First Anlrim P￿Styterian
Church as part of a fe$tNal ol Chrislmas trees from ￿ro$S the ￿der kntrim communty
F￿h Lrttle Minds - SUNRISE has been as an e4Tthnc*d based thildren's ￿$111enCe
curriculwn with an inrw)vate thin& platlrym. demon$tratino impact w parhup*ing

Fresh Minds Education Ltd
Company Llmlted by Guarantee
Trustees. Annual Report {In¢orporating the Directorfs Report) (convnrx
Year ended 31 July 2025
children's rnentsl heamh and wdh*"ng in Ihis finandal y•ar 20 Prlmary s¢hoots and 40 primary sd)r
le8eher8 auoss Northem Ireland will receivè Fresh Liwe Minds Sumse funded ty Raynè Foundation.
RTE Toy Show ICFMII and PHA Small Grenl¥.
Fresh Minds GROW O￿tinueS to be delNered iry FME aSBOC•8te practilwjners ac¥o6s Northem
Irdand children from ruTrl and urban wrnary schoc45. FME delwered Fresh Lrttle Minds GROW and a
children's counselling programme a$ part of the Department of Commnrtie$ Nwghbourhood Ron•w81
Areas in three primary Sth￿S across Baltyrnena reaching over 270 children. The progr8mme
successlully provides a lun, ￿ter4d've currulum of dassroorn-based activities delivered by FME
facilrtator$. It has been w¢ll re¢*Ned by ￿h0O15 and Gommunty grganisations across the regKJn. A
current waiting list is OFerating lor gJbsK1ised wogramft￿. P*ents"ng Fras* Lrttle Minds.. The AMBER
ApFYoach. prograrnrne was delivered as part of this programme for over eij parenis and carers of th55
prq8cI lo conne£iwrth the lewning In the p￿rnmr￿.
Lo¥1 Voic•$ SI￿rIng Gr￿Jp FME youlh 8t•8rirvJ gr￿P work•d with other ytyjng peopl• in tho
communty. delNeMg a range of engagtsmonl aclwibes and resources wlh and for young PeQF48.
exploring Ihetheme$ of bereavement. wiid8. grief and10s6. 11 1$ imwt8nt lo note th81 thi$ enw9m¢nt
proaramrne has ￿ lo young people forming an 8th'$0ry ¢xJmmrttee for FME operatiw81 and leadership
teams. by building in young peo￿*9, vcitets and fwèsent8tion auo$s th• organisation. Th• group of
young peop￿ have Liunched a Last VoKe$ and r¢sour¢2s and 9JFVOrt the FME board and ￿erShip
18arn In seeklng fvnding lo conb'nL* the projed.
Tho AMBER Approach to re811w￿ IB 8 Prograrnmewhich￿n be UBed bycommunty groups. educatio
pro1esjion￿¥ and in tsrnily xtling5. Thks year Ihe programme h•¥ been delwered withln 8Gh)ols and
cornmunily groups lo hdp provhye Ihem wilh a proven usef-frwdiv ￿llEnce method￿09Y Ihat can be
integrated Into classrooms and atrtssj a ¥arièty of schtd and communty seibngs.
Strongerfrom th• Slarl is o Pèr•rtKig and Baby M85s8￿ 5UPPOrt prc¥Jramm• for paronts and cwers to
re¢¢Ned mentsl health themed baby massage classes This was delivered in the FME Heartspace for
24 parents and 24 babies lo rtteive Communty ¢onne¢bM. nu¢n"lion advic8 and mental helath support.
Art8 Council of Northom Ir•l8nd 8UPPOrt•d FME io train 8dist8 to legm Ihg AMBER approach to U8e
williiii Ili¥ii ail ViaLl￿ iii devvbJyiiiy IMY wuik willi wiiiiiiuiiily vtyaiiibalv)n6 a¢r0•6 North*m Ir¥land.
This has further embedd￿ FME'S rosilwKe pr&iK* into drfferenl fom)s of t¥eatNe Wofk and provided
cr•atNe partrtitsnèrs Wrth art basè to èxplorè new thèm0$ with groups they with.
Connect￿n$ Link Llfv SyKwJe Preven¢p)n Trainirg ¢wlinue8 lo ￿ wpp)rtgd by ￿ PHA in providin9
the opportunrty tor groups IndNiduais In Ihe NHSCT to ae¢ess this trainiNJ. This programme
continue$ to be one ol the few Suicide p￿￿ti¢)￿ Irainiry proaramnw devtsed in Nl th81 1$ 8pproved
by the PHA and alle to bè delNered onl1r￿rI￿a1ty. oi in person. It is the ￿adIng suicide wevention
training across Northern Irek8nd as doojmenled in PrrAect Life 2 mid evaluation reporL FME
delfvers 45+ trainlrKJ swon w annum.
Tho Connecti￿$ Link Lrfe Curriculum ￿ b8ing delNe¥•d as w ofthe EdLK8tK)n Authority's Bein9 Well
Doing Well 1ntstvent￿. aGr0￿ 150 x*ools a(¥0￿ N￿theM Irel￿d a¥ a Su￿de prevention training
mo(lel for sc*od stsff. FME have developed youth resources and vbJeo$ lo the ojrriculum 80
the prograrnme r2n be deliver￿* in schr￿18 and 1x￿MUnty groups.
Operation tink Life PreYgnth?n Training d¢v¢lowJ the Veteran Cornmissioner
for 14DrthElll Ireland, Nvrthewn Irelat¥J Vetetan5 Supwt OffKe and 5UPPWtEd by In5PIIE WellLEing. Thi5
Gurriculum continue5 to be ddNered xros5 Northem IreLqnd to V8tefan u)mmunrties and their

Fresh Mlnds Education Ltd
Company Limited by Guarantee
Trustees. Annual Report Iln¢orporating the Directorfs Report) (conthuedj
Year ended 31 July 2025
families.
Link l.rfe T4T Irainry Sh¢Y￿ tontinL*d d•mand. wth traIr￿ to doll￿r thg
programme lo our communit￿8 acro$6 the publt. private and 3rd sectors. This prograrnme accepts
sutsble applK8nts to receNe training and support in the ConneCt￿S Link Lrfe oJrriuJlum, in¢luding Ihe
Connect 4-Way Interyention Modd and hcmt lo wepare. set up aThJ ddNer c4)lin¥ and 17 person.
The charty continue buikl The Heart5pxe at Antrirn Enlerprise Agen￿, as a open community v&nu8
which can facilitate progr8nmEs, pamier wlm OlheT communty organlsatlons to delfverer support
activities. host project parlnership meetings and regthal govemarKe rneetin9s (SU￿Ide Prevention).
Thi8 is currentty supported by Amtrim and NV4vl¢74Vnabb￿ CourKA. y￿￿nteerS and donatsons.
Christmas Toy Appeal, This communty progrJmtY* was faolrtaled wrth donations for toys
and gitts Irorn across the wffiunrfy and otlered to t8mil*$ who wuired SUPPLNt du• to oconomic and
socol tsrturnstanets.
Flnanclal revlew
Incorne has oec¥eased from last finanoai year to £80.888. Thts has been ty the L3oard an(J
SenK)r Mana9ernent Tearn imie5ting tim8 8nd 8nergy into ￿urir￿J nth¥ partn?rships, new fun#ing and
maintaining the Blandard of emistirg ￿nto¢ts oryl Serv￿$. Th¢ fvn<kng •nd In￿￿¢ land$¢•pe
nts'nues to be influenced by gl¢)bal and nation81 èv•nls, and this ehvironmtni re4uires Ihe organisaty'on
lo be flexibk8 in priontising prograrnmes and 8daDtino methods oldeli¥ery to continue to m881 noed ar
its objectN•s. Th• wierèase in Ihe cost of INin9 ho5 mad¢ an iryt on the operglional c￿ts of Ihe
organisatvJn and it8 8eryKe8, rt Contin￿ to mw, rn￿"n9 e6st8 and Ir*thating wh•r•
necessary.
Bothth• l•v•l of8¢tNty?$ •nd Iheytwendfinewal pW1b￿Were con8thred ￿tisfarAOry. The directorn
expect that incom•to wKr•a8• inth•y•arto 31 Juty 2026and thwwll bè maintainéd forth8 fmo00¢49
ruture.
Th• StAt•mont of Finarxial Actsyitw shrys a net iTr7eaw in un￿￿ed Funds ol £S.493 aTrJ a net
cr•As• in R•stiiel•d Funds of £1,or2
Thg Company had Charity Fund5 of£87,233 as at 31 ju￿ 2025
Small company prov5slon•
This r8POrt has been prepared inac9yd8r￿ wilh Ihe pro¥Wons •ppIl￿ble lo compan￿$ entitled to the
sm811 cempani•s exèmNh*.
Tha trnJ%t**#' AnniJAI rg.pMwa# #pr￿￿1 28 Ar￿1 2tr28 aTrJ signedon b8h8ff ofthe bo¥d oftru61ees
by..
MrA
Trustee

Fresh Minds Education Ltd
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Fresh Minds Education Ltd
Year ended 31 July 2025
I repon TO me Trusw on my exarna￿n olTr s￿ernents ot Pf85h Minds tducth.on Lid I'the
dwriVI forthe y8ar 8Thd8d 31 July 2025.
Rttpon•lbl1ltl￿ •rtd l)4•i• of report
A5 the tru6*es of the mr¥Jany ian¢J also rts diredors tor the wrposes ol company I￿) you are
responsible for the preparatmin ol the financial staternenls in acu)rdane* wrth th8 requirements of
Cherilies Act INorthern Ireland) 2008 Ilhe.2￿6 Act'l and the CompanK*sA<*20CkS I'the 2006 Act'l. You
¢ire 53t15fied that the a￿OUnt3 ollhe company are Mt requir￿ by chwrty orcompany Law to b6 audrtad
and hav8 choserb instead lo have an independent 8xaminatr)n.
Having 8ali8fiod thai thg #thint6 01 Ihe comparty aro not fegwrad to b¢ o&*ditgd und¢r Part 16
of the 20L% Ad are eligible for independent examinatw)n. I rewrt in respect of my examination of
th8 charity's finanual ststermnts as camed cxrt under 8e¢tion 65 of the 2008 Ad. In carrying out my
examinatic￿ I ha¥e fdk)wÈd the gener81 DYeclKJnsoNen bylhe Charty COn¥TriMh￿ for Nr*lèwn Irftrhnd
under sedi¢)n 6519llbl of the 2Crf18 Act.
Independent examln•fs 8tatam•ni
I have ci)mp￿ed my •xaMirWt￿. l thal no matters have cem• to my attgnt#)n in o)nnKbon
¥￿th my ¢x0min#tion gNing m eau8• to b¢li¢v¢ that rnater¢•l re8porA'.
a¢a￿nIl￿g record$ were not kept kn re6p*X of thè charity 88 wuired by 8odk)n 386 of the
2[￿ Act.. or
tha fiMnts81 alatement• do not ac￿rd wilh Iho•e rec4r&:
the fin8nckl stai&n8nts ao thexcountw reqthramonts of sect￿n 396 of the
2c(e A¢t olhw Ihan any requir•rnent thal Ihe ￿￿nIS gfv¢ a'tn* 4nd fair ¥Kw WI￿ l• Th)t
4 matl8r consid•r•d Aa p#rt of an ind•pendwtt oxamin8tKJn'. or
the finandal statem•nts havè b••n In accwdarK4 vAth MOt￿ja and
piirriples ol the Statement of Reeornrnended Pracb'ce lor accountino and rewrtiNd by
charilies 8pplubl8 lo chantias preparing thwr xo)unls ui accordan￿ with th8 Fi￿n￿l
RewliThJ StaThJard aWicatrA• in UK and RewblK of Irel8ThJ IFRS 1021.
I confimi thal there are no ¢lh•r matters lo whith your att¢ntK)n 8hould be drthvn to ana￿ a
utsYgr#ianding of th• acco
to b• f•#th•d.
Demiot Corr
Independent Examiner
29B Main Streei
RandaLstown
County Anlrim
8T41 3A8
28 April 2028

Fresh Minds Education Ltd
Company Llmlted by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Yoar ended 31 Juty 2025
2025
Unrv¥irtaeil Resirtcied
fvnd$ Total fund• Total fvnd8
2024
In¢ome And •ndowm•nts
Donations and legxle8
Charrtable activities
129,2
132,7C¥J
1C6,09)
1LB.886
93,848
105.(
Totsl Incom•
108,59)
1292LX)
237.7￿1
203,734
Expendlturo
Expendilure on raksing ￿ndS..
C¢8ts ¢1 olher trading acli¥th&$
Tot•1 gxp•ndltrAr•
103.097
128,128
231.225
243,
103.097
128.128
231,225
243,095
Net In¢¢)m•ll•xp•ndl*urnl Ind n•t
mov•m•nt In
5.493
1.072
6,￿5
139,3811
R•¢onclllat14)n ol fund•
Tntal fiinds brought lO￿ard
Tot•1 fund• c•rrl•d forwar¢1
8,682
80.688
120,048
80,687
TT.519
9,734
87,2S3
Th• stat•mgnl of fInar￿la1 activrti44 indudo5 811 gal￿ and lo88￿ r•g)wi•od kn the year.
All income and expMdilu¥e derivo frLYn ¢￿t￿Ulrrfj xtivith88.
The noty• on 10 10 14 lorni p•rt o1th•o• financlal statAmgnt&

Frnsh Minds Education Ltd
Company Limited by Guarantse
Statement of Financial Position
31 July 2025
202)
Flxed
Tangib18 fixed aEE¢ts
12
2.8n
5,738
urreth ass•ts
Stocks
Debtors
Cash 8¢ bgnk 8iNJ iri liaThJ
13
14
9.845
28.966
68,134
18,839
18.383
57.874
1Ck8.94S
9S.096
Crndltorn: •mounl• falllng due lvlthin owv• y••r
N•t ¢urr•nt 4880ts
15
22.569
84.376
15.9)8
79.188
84,924
Total aM•ts le•0 eurrent liabili
87.253
Cr¢dltorn.' amounts fAllln9 du? •ft•r rnor• th•n oTh> y•ar
N•t 888•ts
16
4,237
80,887
87.2S3
Fund• of th• eharlty
Rtsstricled funds
Unrestricted funds
9.734
77,519
A.eA31
72.02e
Tot•1 charity fvnd•
18
87.2S3
80,687
For tha yèar ¢rtding 31 2025 lh¢ th8ntywas •nlilJgd to exempts'on from audit undw 477 of
the Companles NLI 21￿ relating lo $m811 companies.
Dlrecaors, WFUb$its'lrfieB".
Thc mcmbers hove not required th* ¢¢rfnpany to cthin ￿ aLpJit ￿11& finatKi* ¥Wlwiiwii¥ fur the
year in question Sn accordanc* wfth saction 476,.
The directors ac*nowledge Iheir r8sponsibilrtieslorcomFtyin9with Ihe req￿rements01 the Adwilh
re$pe¢t lo accounting re¢ords and the prepar81ion ol financial slalernents.
These financkgl 8tatern¢nt$ have been prepare<l in wthlanc• wlh th• woviiiom aWK8bl8 to
compankig $ubJe¢t lo lh8 small C(Xnpan￿. regTh.
The statement of financial position
continues on the following page.
Th• not4g on pays 10 to 18 form p•rt of th•s• financial sl•l•m•nt8.

Fresh Minds Education Ltd
Company Limited by Guarantee
Statement of Financial Position {CLVMhN
31 July 2025
i.nese 51alements were approved by Ihe board of trustees and auihorised for issue on 28 Apnl
2028, and are sbaned on behaN Df the boatd ty.
Mr A Wallaco
Truslee
Th• noth8 on wg•¥ 10 to 18 form wrtofth•s• finarK*I $t4t•m•nts.

Fresh Minds Education Ltd
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 July 2025
2025
2024
C•*h frorn op•r•tln9 *¢tiviti•¥
Nel iTwmellexpen¢Jiturel
139.3611
AdJ'ustin8nts lor.
Depwatiorn oftangiNe fixed ass81s
Intèrest payable and similar charges
Accru*J (ir￿￿eXPen
3.169
5,805
11,305}
3,592
5,769
1,478
Ch8ngg8 in..
Stock?
Trade and other debtor¥
Trade and other u•drtors
5,119
15,220
12991
18,4821
110,583}
12.623
Cash g8wated from operal*)ns
25.268
Inte￿$t paid
Tax pal#
Net cash fromllu¥ed Inl oFerating actmttes
15,8051
13,8(JYI
15,854
15,7691
117,8931
131,6441
Co•h from invostlng •ctl7ltlM
Purchase of tangible assets
Nol c•$h us•d tn inv•sting actwiti
{3101
{3101
Ca•h flo￿ Irorn fln•nclng aell¥ltl••
Pro¢eed$ frcffi borrtr4ANJs
Net c•tsh used In fina￿9 aCtMiie8
{5.0851
15.0851
15.0851
13.0851
N•t Incr•a80lldeer¢atsi In Gash and equivxlgnl•
C••h and ¢a•h equivalents at b•ginning of y••r
Ca8h and cash equivalents at *nd Of year
1Q,259
57.874
68,133
136.7291
57,875
noto5 on paps 10 to 18 fovm olth•g0 lona￿l?￿Sta1•MoME•.

Fresh Minds Education Ltd
Company Limited by Guarantse
Notes to the Financial Ststsmgnts
Year ended 31 July 2025
Gèneral Inlorn)atlon
The chafty IÈ a Publ￿ benefft enlity and a priv&t• compeny liftbted ty guafafitee. registered in
Northern Irdand and a registered charity in NortkEm Iielantl. The *Jdres3 of the re9iSteTeLI office
is Unit 5 Anlrim Enterprise Centre, Greystonè Road, Anln'm. BT41 1JZ.
Statement of compltanc•
These financial $talerTrenls have W8P8re(I w) Wnpli?r￿e wilh FRS 102. The Fln8ndal
Reporting Standard in the UK and the Republic of Irèland,, ihè Statement ol
Recommended Practice applicable lo th8rities preparing their xcounts in accordancè wrth the
Financial Abporting Standard ap￿￿able In Ihe UK and RepublK of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Comp¥*s ArA 2￿.
Accountlng pollci
B••1• of pr#￿1atIon
rh• IinaThcial $laternents ttava beon prepared on the hlstorf¢81 o)st ba&s. as Modff￿ by tho
ro¥olualion of certain finan¢ipl assets and IsAbilrtw and invostmenl proporti88 measured 8t f•ir
VAlw Ihroy9h inceme or expondrture.
The finanaal slaterrths are Ixeparnd ￿ slwling. wh¢h ￿ th• hJnLtonal cjjrronw of lh• erfty.
Golng ¢on￿M
Thgre a￿ no materi81 uncertatiilies abwl Ihe chwitf$ aknlty lo ceffjtinue.
Ju+Jg•m•nts •nd key •our¢•8 01 oatlm¥Von unc•rt•lnty
Th• pr•p•r#tion of the finan•1 Stolen￿Trts requiras mana9¢111ont to rnoke I￿gements, •$timal
and 08$umpiw)ns that allect the arncthis r•￿ad. Those estlm8te$ 8nd judgtment$ are
continualty wewed and are based on expenence 8Th1 othw fadors. induthna •xp8ctAth)ns of
future event5 Ihat bethèved to be reasonabl8 w)dar thè arcum$tan¢es.
Forni9n ¢urr•nGb••
Fortygn currerry tranS0a￿ are Inthlty recor￿¢ in tm functi(Thl curren¢y. by app￿.￿d the spot
exchange rate as at the date ol Ihe Iransaclxjn. Monètary assds and liabilit￿$ denominated in
I0￿1gn ojrrerries 8r* Ir8nsl8ted al the exchaThJe rate ruling at the rep)￿.￿9 date, with any gains
or los￿ being taken to the $talem￿t ol f*)anci&l 8CINibeg.
10

Fresh Minds Education Ltd
Company Limited by Guarantee
Notes to the Flnancial Statements fe¢)nIth￿dl
Yearended 31 July 2025
Accountsng policies fcLwtin
Fund aeeounting
Unrestrthd lunds we avaiLabk at ts dwebon of the trustees to fvrfher ary of the
harrtys purposes.
Dg84naled lunds are unre5tr*aod fvnds earmark•J by the trustee6 for partI¢￿r lutur¢ proiecl or
¢omrnitrnenl.
Reslrid8d fvndsare 8utiected to rn8trlckn$ on th8KexFerKlththdared by the dorbx or throu
Ihe lerrns of an appeal, and fall into one oftt¥o$uthdasse$." r•strKled irkxrne lunds or ondwmont
fundi.
In¢omlny mourc
All irKoffling rgsour¢es a￿ th￿Ude￿ Ni IhB 8latern8nt of finand81 ￿*vitIeS when entrfemènt ha$
P888ed lo the charty., st 1$ probab* thai the ecoTr)mic benefits a$8W8teil with the IraTisaElion will
Ilth¥ tg the charrty ano In• amLwnt bg relWI rnea8u￿. Th• folhM"n9 speofic pol￿88 are
appl￿ lo part￿ts18r ¢at890ritss ol Inco￿..
incomo frorn don&t￿n• ¢x gfants r•ccwi¢¢il wh¢n there li evh4ence of •ntMl•mon¢ to th?
gNI, rttelpt is yoba￿e and rts amwnt ¢w btr measured reliabiv.
wwrne M Teccgnis•d whan rK•ipi 1$ and entiUem8nt18 8stabli8h8d.
inCts￿￿ from donaled gc¢d$ i% measured at the fw'r valu8 ol the unle$8 this is
impractical to rneasure reliaity. in whtt* case Ihe value is derivad from the o)sl lo the donor
or thg 981imated resakn valu•. Dwted le￿1￿￿9 and servKes are recogw¢d in the acojunts
when receivtd if ilw volue ￿[7 ieli¥bty in•#su￿￿. No amcwnis a￿ Incluaea for th8
conirft4Jllon of g•n¢r* ¥￿unle8[S.
rn• frorn eontraet# br tho 6uppty of 16 fets)gnia¢d with the delNery ol the
contracted Serv￿*. This is da8srf*d as unrestriaed futhls unle$$ there 16 a contr￿￿￿1
rewirernent for rt to be spent C￿ a ￿[b￿l9r purpose and felwn8d rf ￿spent. li whKh case
rt may be regarded as restricknj.
11

Fresh Minds Education Ltd
Company Limited by Guarantse
Noles to the Financlal Ststements (c¢￿11￿1*¢￿j
Year ended 31 July 2025
AC¢I)untsng policies l¢on
R•#oure•¥ oxp•ndod
Expen￿rtu￿ Is reC￿nI￿1 on an acc¥uals basis as a liaLm￿Y i¥ incu￿ed. Expendrture Sndu¢Yes any
VAT whith r2nnot be fulty recov8red, artrJ is d855￿*d under headingsol ts $ts1oment offinancial
act￿rt￿S to which il rdates..
8XP8ndilure (M) 18i$iw hJrHIs Th￿ude8 th? costs ot all ftjrthlslng acththéi, èvents, noTr
Charrtab￿ trading acbvities. and the Sa￿ of drmwled 9oods.
oxpondrfurè on c*aritabl¢ a¢lwrtk% 811 c05t8 In￿rro￿ by o thJrity in undortaking
aciNthes that furfher its Charita￿ *m5 for the knefft of it5 benefidarfes, Sndudlng tho$&
$upport C￿t$ and co$t$ reL4ting to Ihe governarte of the d)arity ap￿rt￿)ned to charilable
aejwrf
othtrèxpenditure I￿ude$ all èxpenditure Ihat is neith8rr•latsd to raiiingthJnd$ forthe charity
nor part of rts expendrture on ¢harrt*)18 8ctNities.
I c08ts are olkx•t•d to •xpenditur• c9t09￿￿OI fthckng tho ua• ol the rel￿rCe. Dtreci e<J$t#
ttributable lo a singb aGtiYty •re alkncatad dir•)aly lu Ihul ￿tivIty. Shared costs are aFp)rU¢)ned
tr￿een the actfvith8S thay conlribJie to ¢)n a rea80nabk, ju$tifi8ble and ￿ni181•nI b8518.
T•nglbl• a•••ts
Tangibl• •8J•ts are knltioUyr¢¢ordsd al(x￿. arid ¥thylFy ststed al CQ611essany a¢oJmuiaied
depreciation and impaimient bsse$. Any langible8ssétscarr￿￿ al revalued amount5 are recorded
al the fair valu• al the date ol r•valuation less arry subsequent ac¢yJrnul8tod depreciqtion and
8ub8equent ￿mulated imp8irment lo￿
An Inc¥ease in Ihe carryirg arrK)unt ol an asut as • i¢$ult of a revalualym. ts 18eognised in other
r•cogni88d gains and k)$ses. unless rt reverses • ¢hary for impairment thot h8$ pwiou8ly been
r•cogni8•d as gxpondituro within th• Btolemcnt of finoncwl actNit￿8. A *Je¢rea8e in tho tarryir
amount of an assel as a re5utt gf revaluation. is recognised in other recognisfrd gAJns and1o6$e6,
extspt lo which rt offs¥ts any preVio￿S revaluation gain. in whth case the kJ$8 is shThvn within
other rèeognised gains and ￿￿SeS on the 8tat6monl of finanaal acgNil*s.
Dèprecialion
Deprec￿tIon Li cal)Jlaled so a6 to wrileoff the cx)st Nvthati¢)n ofan as¥et, Lg86 rts ￿&dual valu•,
over the useful econornK lrfe of Ihat asset as lolkTrvs.'
Equlprn￿t
25% 6tsgM h.ne
Impalrment of fixed #Mets
A review for Indic*￿ of impaimRnt 1$ ¢arried out 8t each reporting date, with the feujverable
trK)unl beiiig ¥>lii¥i¥lwl wlErE 1ndtai0￿ exlsi. the carrying value excEeds tn&
recoverable 8rTh)unt. the asset is impaired acrxffidingly. Prior irnpairnents a￿ also reV￿wed for
P0￿bI& r￿arS￿l at each r•pth"no dai•.
12

Frèsh Minds Education Ltd
Company Limited by Guarantee
Notes to the Flnancial Statements {¢onllnwdJ
Year ended 31 July 2025
Accountlng pollcle8 (Cl￿tinued)
lrnpairmont of flx•d a680ts ¢¢ontrn4rtd)
For the purwses of 1tnpalnT￿t te$ling, when it 18 not pcwt4e to e8twnate the recoverable •m￿nt
ol an Inoiviouai asset, an esbmate is rnade of the recoverabk amount of th• cash-gènèratino unit
to wh￿h the assèt belong5. The cash.generatiry unil i8 the smallest Klanti￿ble group o18ssels
that Induées the assel and generales cash that largely indyndent of the cash infi*)ws
rri>rri olhei a558ts or 9roup5 of a35ets.
impaim*nt te51in9 01 grthwll. the gcthll wutred ￿￿￿ne$S comblnation Is. from the
acquisition dale, allocated lo ea¢h ol the ca5h-generakng units Ihat 8re expected lo benefit from
tho synergie5 01 Ih¢ combinaiw. iryesK*the of ￿hether ¢Xl*r a88et5 c¥ liaLvliliES of the L*arity
are a$svJned to those units.
Stock•
Slocks are rneasured al the kx¥er ol cost esffimatad sellty prke less costs ￿ compltstè and
sell. Cost incI￿je$ ￿$1$ ol purchase. ￿518 of ¢uwer8•)n and other costB irrJJrred in bringing
the stock lo rt8 pre8•nl and ¢onditth.
FlnancFal In•trum•nts
A finan¢val assel or a finanraal liats.lty is rec4JgThsed onty tharty t¢comes a pgrty lo lh•
rA)ntr8ctual provi¥iMs of the in8trum8nL
Basic finanoal In*Tumenls are inthajty re￿nI￿1 at tho receivable or payable indudlThg
ny ￿lated transaction cost$.
Curr•nl g16••ts and c¥Jm•nt litibilibè• oro•ubwu¢nty mo••ured •tth¢ ¢&•h orother C￿11d•￿￿ti0ffl
èxpe¢led lo be paid or reco￿1 ond nol
Dobl in$trument$ are 8ub8eouenty Ir￿@￿￿￿d at amoth"8ed eosl.
Vthere invo$tm•nts in 6har•B are pUbl￿Y traded ￿ thdr fair v81ye ￿herwISe be measured
r418￿y. the i[we51n￿llI kry subsequeirtly rrieasured at fair value with ch8rrtJes In falr value
reeognis•d in incoTh and *xpenditure. Al olher $uth in¥esbixrt8 are subW￿nI￿ m•awrnd ai
CXJ81 Ips8 smpaimwit
Ot￿r instruments. includiThJ d8rNatNW, are ref4n*ad al fair value, unlesB
payment lor an ass￿ is deferred beyond norn￿1 IKJsiness temis or finan￿￿ at a rate of intère51
that 1$ not a market rate. in which case the aksèt 1$ mèa$ured at lh• pr•s•nt value of the futuro
Pay[￿nts disc¥Junted al a mathel fate of Hit•r•st lor a S￿lIar debt ir￿trUr[wrt.
her finan¢K41 instrurrents are svbseqtsentty measured at fair valua. wfth any¢hang&s rewnis8d
in the statement of fina￿31 è#Nities, wilh Ihe exrtyion of hed9ing inslwnwnts in a d8wgnal8d
dging relationship.
Financial as8els that are measur￿1 at aM￿L$ed cost a￿ revitr*ed for objectwe 8vid8nc8
of impairment at the end of each feporb'na date. If Ihere is objectNie e￿de￿e of imp8im)ent. an
Impairrnent loss is recognised uThJer the apprOw￿t0 haading in the statèment of finanaal 8Ctivrties
in whjch Ihe inthl 9ain wa$ recognised.
13

Fresh Minds Education Ltd
Company Limited by Guarantee
Notes to the Flnanclal Ststements (conthNAdJ
Year ended 31 July 2025
A¢counwng POliei•s (etyJiinu•dJ
Fin*nei*l instrumonts l¢tybthwdl
For all equty Instruments r¢9ardth ofsMJNfKaKe, and otheffinwKial 88se18 that are inthi¢knlty
519nificarbt. Ihese are assess8a Indrvkyualty Icrf impaimient. Olh8r financial assets are either
assessed indivHJuaJty or grouped on the basis ol similar u•dil tharact8ristics
Any r8¥orsals of Ifflpalrrt￿ afe reo)gnis&l iinn)eth8iety. i¥J t1￿ extent that the reversal (loeJ not
résult in a carrying anKJunl of the [inar￿•￿I asset that exceeds what the carrying amount would
have been had thè irnpa1rr￿I not We¥￿U$1Y be￿ 10¢09Th88d.
Limited by 9uartnte¢
Th• company is limited by guar*)t••. The Ir8biliy of each memt4r is limited lo £1. ￿ng Ihe
8mounl each member undèrtakes lo contribut• lo th• assèts of the Company in tho evant af its
eing wound up while he or she is 4 member or knthin ona y•ar after ho or shg cea6e8 to b• a
rnember. lor.
- payrnant of tho Compwy'B deits and liolylrt*• b8fore ho or $h• c￿*•• to b•
mtrnber.
. P8ymenl of the LW*S. ¢haTges and expews of*hlndlng up., *)d
- adivslmènt of Ihe nght8 oftm eontributorw arr#yw
Do1￿￿OnI •nd 109a¢b•¥
Llrrntridad R•8trica•d Total Fur*d•
Funds
2025
Grants
Grants rK•able
129.2C
132,70)
Unre8tnct•d Ra#t1￿¢￿ Totsl Funds
Funds
Fund•
2024
Grants
Grants rtteNat46
5,205
104.881
109.888
Charilabl• •¢tivFts
Ur*estri￿￿ Total Funds Unf￿r￿￿ed Total FuTrSs
FuThJs
2025
Funds
2024
Olher incuna from ¢harilabk
ico.cwj
105.ogj
93,848
14

Fresh Minds Educatlon Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2025
Gosts th other tradlng actiYitleB
Unr08tritsY R06trictod Total Fund
Fund8
Funds
2025
Costs ￿ othar trading ac*Thith. 0￿rat￿9 trad*vJ
company
103.TrJ7
128.128
231,225
u￿￿tr￿tt Restricted Tota Funds
Funds
Funds
2024
Costs ofolhw trading actr4ib88- Opwating trading
company
122.231
120,884
243,095
Not Incom￿{exp•￿dII￿1*l
N•t kno)mtllè¥penthturel r& stated after C*argI￿(lXedrfryl)'.
2025
2024
Depreaath?n of tsngible fi¥ea assets
Foreign exchaThJe drflerences
3.169
239
3,592
239
Ind•pendent •xwnln•tloD I•••
2025
2024
Fees p•Ya￿e lo the indeFendenl examin*rfor.
Indop•ndènt •xtsminotion gf the finoncwl stat¢sm•nts
1,4SO
10. Stsff ¢o•ts
The total stalt ethts •nd ernp￿ ben•ffts I￿ th• f•wtwig wiod anatysed as fc4kws'.
2025
2024
Vwages and $8Lar*8
5,2fj5
9,867
Thè average head wjnt of ￿plOyeeS d￿ng the yew w8$ 212024.. 11. The average numb•T of
fulktirne equivaknt employees durin9 the year k% anatysed as follThvs'.
2025
2024
No.
Cor• Staft
No eM￿0Ye0 r•tsNed ewryknyee benth of ftwe Ihan £60,CUI dlrring the ye8r12024.. Nir).
11. TYu•to• r•mun•r•llon and •xp•r
No TrusM r￿8￿80 refixjner￿lC￿ or olher benefits frtyn the Company.
15

Fresh Minds EdurAtion Ltd
Company Lirnited by Guarantee
Notes to the Flnan¢lal Statements ie
Year ended 31 July 2025
12. Tangible Thx8d a$￿ts
EgUiFKn•rtt
At 1 AL￿u$l 2024
Additions
14.366
310
At 31 July 2025
Dèpr•¢lotson
Al 1 August 2024
Charge for the y
At 31 July 202
arrylng amount
Ai 31 July 2025
Al 31 July ?n24
14,67S
8,630
3.169
11.799
2.877
6.738
13. Stoekl
2025
2024
materi48 eonsumobles
,845
18,839
14. D•btov•
2026
2024
Tradè debt
28.717
249
9,S47
7,813
1,023
18.383
her debiors
26,966
1S. Cr•dRorg'. •mounts falllno ¥th4th1n one year
202¥
2024
Bank loans aThJ overdrafts
Aceruals and deferred intsjn
CorK¥)ration lay
So¢i81 stturrty and other taxes
4.237
14,101
S.085
3,000
4.769
3.271
15.9)8
16

Fresh Minds Education Ltd
Company Llmlled by Guarantee
Notes to the Financlal Ststements
Year ended 31 July 2025
16. Gi•aitors: arno￿ts talllng due after more than on¢ ye•r
202S
21x4
Bank loans and overdrafts
4.237
17. D•l•rr•d In¢4rn•
2025
2024
Amount delerrnd in y
12.
18. Analy819 of eh•rltabl• fund*
Unrn•trO¢t¢d lund•
1 Au￿st 202
At
In¢urw Eyndrture 31 July 2025
Gonaral fund•
108.5KI
1103,097)
77.S19
At
1 Augu#t 202
At
Inm Expenditure 31 July 2024
Genernl fw)d$
95,204
99.053
1122,231}
72,028
R￿1￿Ct•d lund•
1 August 202
At
IrKonw Expenditur• 31 July 2025
Re51rkted Funds
129.2
{128.1281
9,734
At
l August 202
At
Inct*m Expgnditure 31 Juty 2024
Restrthd Fur
24,844
104.&91
1120,8641
8.ee1
17

Fresh Mlnds Education Ltd
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 31 July 2025
19. Analysis ol [￿t assets l)etween fvNI#
Vnr•¥tri¢led T•t•l Fund•
Funds
202S
Tangible [￿ed assets
Current asset$
Cr•ditors ￿s$ than 1 year
Credrtors grèat8r Ihan 1 year
N•t
?A77
1C6.945
(22,5691
2,877
1C6,945
I22,￿9)
87.253
87,253
Unreslrid•d Tatal FiJnd$
Fun
2024
TaroJibl8 fixed ass•tB
Curr8nl assets
Crodilors Ihgn 1 y••r
¢rgdrfor8 grealef than 1 year
N•t ••••t•
5.738
95,096
115,9081
14,2371
95,0
14.2371
0.087
20. An*ly•l¥ of chary•B In n•t
At
1 Aug 2024 Cash Ilw 31 Jul 2028
Cash al bank and Sn hand
D•bl tyL￿ within on• y•ar
Debt due after y
57,874
16.086
{4,23n
48.552
10.280
68,134
14,237)
4.237
15,345
83,897