## Dóxa Theó Christian School
Report and Accounts For the period 24 March 2024 to 31 March 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **Dóxa Theó Christian School**
## **COMPANY INFORMATION**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
**Trustees** Michael Duncan appointed October 2024 Pawel Furman appointed March 2024 David Mark Herbert appointed December 2025 John Mcdonald Noble appointed March 2024 John-William Noble appointed March 2024 Philip Chan appointed March 2024 resigned July 2025 Thomas Davenport appointed March 2024 resigned November 2025 Jonathan Iain Munro appointed August 2025 resigned November 2025 **Company Secretary** Olakunle Abatan appointed December 2025 **Governing Document** Memorandum and Articles of Association dated 24/03/2024 **Company Registration Number** SC804399 **Charity Registration Number** SC053655 **Principal Address** Dóxa Theó Christian School Ltd Don Place Aberdeen AB24 2SF
**Independent Examiner** Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB
|**Contents**|**Page**|
|---|---|
|Company Information|1|
|Trustees' Annual Report|2-11|
|Independent Examiner's Report|12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Notes to the Accounts|15-19|
1
## **Dóxa Theó Christian School**
## **Trustees Annual Report**
## **24 March 2024 – 31 March 2025**
2
Charity contact information ....................................................................................... 4 Objectives and activities ............................................................................................ 5 Principles of education .............................................................................................. 5 Structure, governance and management .................................................................... 6 - Type of governing document ................................................................................. 7 - Trustee recruitment and appointment ................................................................... 8 Financial review ........................................................................................................ 8 Funds in deficit ......................................................................................................... 8 Financial reserves policy ........................................................................................... 9 Going concern .......................................................................................................... 9 Key risks & uncertainties .............................................................................................9 Plans ........................................................................................................................10 Approval ...................................................................................................................11
3
## Charity contact information
Address:
7 Don Place,
AB24 2SF, Aberdeen
Email:
enquiries@doxatheochristianschool.org
Website:
https://www.doxatheochristianschool.org/
Facebook:
facebook.com/doxatheochristianschool/
Instagram:
instagram.com/doxatheochristianschool/
4
The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.
## Objectives and activities
To advance education with Christian principles by the establishment and maintenance of Christian schools thereby assisting parents in carrying out their Biblical responsibility to educate their children in a Christ‑Centered manner according to God’s Word.
During the period 24 March 2024 to 31 March 2025 the charity established and began operating as Dóxa Theó Christian School. Key activities to further the charitable object included:
- Recruitment and appointment of teaching and administrative staff to deliver the curriculum.
- Development and delivery of a curriculum founded on reformed biblical Christian principles for enrolled pupils.
- Completion of building works to prepare premises for pupils and to increase capacity.
- Engagement with parents and guardians to establish the School and Parents Management Committee (SPMC).
- Establishment of governance, safeguarding and operational policies, and completion of PVG checks for staff.
- Securing donations and in‑kind support (including premises use and contributions to initial staff costs) to enable initial operations without deficit.
## Principles of education
- The school will be governed in every educational and practical aspect by the authority of the Word of God. This will be the foundation, guiding principle, and direction for the ethos and curriculum of the school.
- Dóxa Theó Christian School aims to provide the highest standard of education, suitable for the widest range of intellectual abilities for the development and growth of the physical, mental, and spiritual well-being of every child.
- Through clear instruction children will be encouraged and enabled, by the grace of God, to develop and own for themselves the reformed biblical Christian worldview to the Glory of God.
5
- Whilst children will be taught to hold firmly and advocate what God has revealed in His Word, they will also be taught that with humility they are to show respect and be gracious to those who do not submit to the will of God. Children will be taught to be gracious and generous and oppose inequality and injustice, which is the result of living in a Fallen world, by looking to the teaching and example of Jesus Christ as defined in the Word of God.
- Dóxa Theó Christian School will warmly receive and accept pupils from all faiths, subject to their parent(s)/guardian(s) signing a document stating that they both understand and promise to uphold the School’s Constitution by not seeking to undermine it.
- Dóxa Theó Christian School will actively seek to communicate with, support and update parents and guardians about the development, growth, and challenges of their children in the life of the school. This partnership is fundamental in the life of this school and in keeping with the calling placed upon parents to raise their children according to God’s Word.
## Structure, governance and management
Our School is led by a Board of Directors currently consisting of six members of Grace Baptist Church Aberdeen. The Board is advised by an Educational Advisor who also advises the school staff.
## **Board Members (trustees)**
John Noble (Chairman)
Kunle Abatan (Secretary)
David Herbert (Treasurer)
Michael Duncan
Pawel Furman
John-William Noble
## **Staff**
Jehian Tiley (Teacher)
6
Elizabeth Noble (Teacher & Educational Advisor)
Malatl Abatan (School Administrator)
The management of the school shall have a two-tier structure. This structure shall comprise the Board of Directors, and a School and Parents Management Committee.
- 4.1 The Board of Directors shall:
1. Ensure that the school is governed by maintaining and upholding Biblical clarity
2. Bear the collective and individual responsibility for the title to the heritable property,
3. Administer all funds,
4. Support and approve the school’s curriculum and its development,
5. Support staff and all involved in the life of the school where appropriate,
6. Carry the overall spiritual responsibility for the organisation to the Glory of God.
- 4.2 The School and Parents Management Committee shall:
1. Report to the board and be responsible for the day-to-day management of the school,
2. Support the staff in the implementation of the school curriculum,
3. Assist in managing the school's operational budget,
4. Address any practical matters connecting with the school and premises,
5. Inform the board regarding compliance issues with education legislation requirements for the school anything that impacts on the daily running of the school,
6. Support the school by participating in practical and social activities including fundraising work for the school.
4.3 All school staff must be devoted Christians and be members of a confessionally reformed church. They shall be interviewed and appointed by the Board. They shall be required to sign the document Appendix A, stating that they subscribe to the Statement of Faith and the Principles of Doctrine, as per Section 3 before being appointed.
## - Type of governing document
The charity is governed by a Memorandum and Articles of Association.
7
## - Trustee recruitment and appointment
5.1 The members of the Board shall be legally recognised Directors or Trustees and Members of the Company and/or Charity. A maximum of three members of the Board can also serve on the School and Parents’ Management Committee.
5.2 The Board shall consist of a minimum of four and a maximum of twelve members. Members of the board must be men who:
- Are in good standing members in a confessionally reformed church,
- Have demonstrated a clear and passionate commitment to the cause of Christian education,
- Have the written support and agreement of their church leadership,
- Signed Appendix A (see here).
- Are members of PVG scheme prior to appointment
5.3 When proposing a new board member, they must first be nominated and seconded. Then at least 70% of board members must agree before welcoming the new member to the board.
5.4 Each Board member shall aim to serve on the board for a minimum of two years. An annual review of all board members and roles should take place at the AGM (see 7.3).
5.5 Board Members wishing to resign must provide a written resignation to the Chairman and Secretary
## Financial review
This was the first year of operating for the charity. Total income for the period was £49,706, the majority of which was donations with a further £4,928 from tuition fees and sales of uniform. This income also includes £12,421 of Gifts in Kind consisting of the use of premises rent free, and the payment by Grace Baptist Church Aberdeen of salary and some initial equipment costs. Expenditure for the year was £38,317 resulting in reserves carried forward of £11,389, of which £9,531 is unrestricted.
## Funds in deficit
No funds are in deficit at the reporting date. The charity holds a bank account with a satisfactory balance sufficient to meet immediate obligations. The trustees will continue to
8
monitor cash flow and reserves, maintain regular financial review, and act if the position changes (cost control measures; also see section _reserves policy_ ).
## Financial reserves policy
Should funds fall below the level needed to sustain day‑to‑day operations (staff pay and school operation), the trustees will prioritise raising additional funds and implementing cost‑saving measures to restore reserves.
## Going concern
The trustees have concluded that the charity is a going concern for the foreseeable future. This conclusion is based on sufficient donations to the school and no loss of major funding. Additional funding is projected in the future.
## Key risks & uncertainties
The trustees have identified the principal risks to the charity and review them regularly. The key risks and mitigations are:
- Financial sustainability: Reliance on donations and tuition fees could reduce income. Mitigation: active donor stewardship, pursue grant funding, and maintain unrestricted reserves of ~3 months’ core costs.
- Cashflow timing: Irregular receipt of income may cause short-term shortages. Mitigation: request advance fee payments where possible, monitor cash weekly, and retain contingency support from Grace Baptist Church Aberdeen.
- Safeguarding: Failures in safeguarding would risk pupils and the charity’s reputation. Mitigation: up-to-date safeguarding policy aligned with Scottish guidance, PVG checks for staff and volunteers, and regular training.
- Related‑party/conflict of interest: Transactions with the supporting church or trustees could be perceived as conflicts. Mitigation: declare and record all related‑party transactions, obtain trustee approvals, and document valuations for Gifts in Kind.
- Compliance and governance: Risk of missed Charity Regulator (OSCR), Companies ‑
- House, tax or gift aid obligations. Mitigation: maintain a compliance calendar, assign filing responsibilities, and use external advisers for accounts and payroll.
9
These risks are regularly reviewed at trustees' meetings, and any actions are recorded in the minutes.
## Plans
Permission was received from Education Scotland to increase the maximum capacity of the school above 15 and will soon be accepting applications for enrolment in the next session.
## Responsibilities of trustees under company law
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. Select suitable accounting policies and apply them consistently;
2. Observe the methods and principles in the Charities SORP;
3. Make judgements and estimates that are reasonable and prudent;
4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
10
## Approval
This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:
John M Noble John M Noble (Mar 4, 2026 13:21:25 GMT)
Name: John Noble Designation: Chairman Date: Mar 4, 2026
11
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **Dóxa Theó Christian School ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 March 2025 on pages 13 to 19 following, which have been prepared on the basis of the accounting policies set out on pages 15 to 16.
## **Respective Responsibilities of Trustees and Examiner**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act (2005) and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44 (1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- to prepare prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sarah Crispin
Sarah Crispin (Mar 9, 2026 13:32:57 GMT)
Sarah Crispin ACA Stewardship
1 Lamb's Passage London EC1Y 8AB
Date: Mar 9, 2026
Page 12
## **Dóxa Theó Christian School**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations
3
Charitable activities
4
Other trading activities
5
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
5
**Total expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
13|Unrestricted
Funds
£
42,871
4,928
-
47,798
38,317
38,317
-
9,481
50
9,531
-
9,531|Restricted
Funds
£
1,908
-
-
1,908
-
-
-
1,908
(50)
1,858
-
1,858|Total
Funds
2025
£
44,779
4,928
-|
|---|---|---|---|
||||49,706|
||||38,317|
||||38,317|
||||-|
||||11,389
-|
||||11,389
-|
||||11,389|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 15-19 form part of these accounts.
13
## **Dóxa Theó Christian School**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2025**
|Note
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
9
**CREDITORS: Amounts falling**
**due within one year**
10
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**TOTAL NET ASSETS**
**FUND BALANCES**
13
Unrestricted Funds
General funds
Restricted Funds|Unrestricted
Funds
£
2,268
2,268
1,480
9,037
10,517
(3,254)
7,263
9,531
9,531
9,531
9,531
-
9,531|Restricted
Funds
£
-
-
-
1,858
1,858
-
1,858
1,858
1,858
-
-
1,858
1,858|Total
Funds
2025
£
2,268|
|---|---|---|---|
||||2,268|
||||1,480
10,895|
||||12,375
(3,254)|
||||9,121|
|||||
||||11,389|
||||11,389|
||||9,531|
||||9,531
1,858|
||||11,389|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025. in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
John M Noble ---------------------------------------John M Noble (Mar 4, 2026 13:21:25 GMT) John Noble (Chair) Mar 4, 2026 Date: ___________________
Company number: SC804399
Charity number: SC053655
The notes on page 15-19 form part of these accounts.
14
## **Dóxa Theó Christian School**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations includes:
Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from tuition fees and sales of uniform.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
15
## **Dóxa Theó Christian School**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
## d) Fund accounting
- General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
## Equipment
## Over 4 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
- The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations**
|**3**
**Donations**||
|---|---|
|Donations of cash and similar
Donations in kind (note 3a)
**a**
Donations in kind comprise:
Donated services
Donated fixed assets & other equipment
Donated facilities|2025
£
32,358
12,421|
||44,779|
||2025
£|
||-
8,095
1,326
3,000|
||12,421|
Donated services comprise the services of staff paid for by Grace Baptist Church Aberdeen before bank accounts were set up by the charity. Donated facilities comprise a property that that has been made available rent-free for use by the charity as a school
16
## **Dóxa Theó Christian School**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
## **4 Income from charitable activities**
|Tuition fees
Sale of uniform
**5**
**Charitable expenditure**
**a**
**Costs incurred directly on specific activities**
Salaries, travel and expenses (including GIK staff expensed)
Educational supplies
Uniform purchases
GIK expensed (premises & equipment)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Office & general running costs
Subscriptions and professional fees
Depreciation of tangible fixed assets
**Total expenditure**|2025
£
4,200
728|
|---|---|
||4,928|
||2025
£
24,616
2,669
874
3,312|
||31,471|
||1,140|
||1,140
4,464
486
756|
||6,846|
||38,317|
The fee payable to the independent examiner for preparing and examining the accounts was £1,140; in addition the charity paid £426 to Stewardship for payroll bureau.
## **6 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
The average monthly number of employees during the year was 2.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. No trustees received employment benefits during the year.
## **7 Tangible fixed assets**
|Cost
At 24 March 2024
Additions
At 31 March 2025
Accumulated depreciation
At 24 March 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 24 March 2024|Fixtures,
fittings and
equipment
£
-
3,024
3,024
-
756
756
2,268
-|Total
2025
£
-
3,024|
|---|---|---|
|||3,024|
|||-
756|
|||756|
|||2,268|
|||-|
17
## **Dóxa Theó Christian School**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2025**
## **8 Debtors**
|**Falling due within one year:**
Trade debtors
Prepayments and accrued income
**9**
**Cash at Bank and in Hand**
Cash at bank with immediate access
**10**
**Creditors: liabilities falling due within one year**
Trade creditors
Other creditors
Accruals
Deferred income|2025
£
1,080
400|
|---|---|
||1,480|
||2025
£
10,895|
||10,895|
||2025
£
154
920
1,140
1,040|
||3,254|
## **11 Deferred income**
Deferred income comprises the following:
|Tuition fees
paid in
advance
-
-
1,040
1,040
Within one year
1,040
1,040
The income deferred at the period end will be released to income over the following periods:
Amount released to income
Balance at the beginning of the reporting period
Balance at the end of the reporting period
Amount deferred in year|2025
£
-
-
1,040|
|---|---|
||1,040|
||1,040|
||1,040|
## **12 Pension commitments**
During the year employer’s pension contributions totalling £360 were payable to defined contribution personal pension schemes. Total pension payments of £920 were owing at the balance sheet date.
18
## **Dóxa Theó Christian School**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 MARCH 2025**
## **13 Funds**
During the year the movements in the charity's funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Tuition fees fund
Aggregate of funds|Opening
balance
2025
£
-
-
-
-
-|Incoming
resources
2025
£
47,798
47,798
1,908
1,908
49,706|Outgoing
resources
2025
£
(38,317)
(38,317)
-
-
(38,317)|Transfers
in the year
2025
£
50
50
(50)
(50)
-|Closing
balance
2025
£
9,531|
|---|---|---|---|---|---|
||||||9,531|
||||||1,858|
||||||1,858|
||||||11,389|
The transfer from the tuition fees fund to the general fund represents the tuition fee subsidy awared during the financial year.
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year||General
Designated
funds
funds
£
£
2,268
-
1,480
-
9,037
-
(3,254)
-
9,531
-
Unrestricted Funds|Restricted
funds
£
-
-
1,858
-
1,858|2025
£
2,268
1,480
10,895
(3,254)|
|---|---|---|---|---|
|||General
funds
£
2,268
1,480
9,037
(3,254)
9,531|||
|||||11,389|
The tuition fee fund is restricted for the payment of school tuition fees for named beneficiaries supported by the charity.
## **14 Transactions with related parties**
During the year the charity:
- a) received donations totalling £30,250 from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
During the year the charity also made the following payments to, or for, related parties:
- a) Elizabeth Noble, who is closely related to John Noble & John-William Noble, trustees, received employment benefits totalling £160 for working as an Educational Advisor.
There have been no trustee expenses paid during the year
## **15 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £1.
19