DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Company limited by guarantee

Company Registration Number:
11632519 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Additional notes
Balance sheet notes

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Balance sheet

As at 31 August 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets: 3 5,527 5,237
Tangible assets: 4 26,816,386 22,964,363
Investments: 5 20,723 24,715
Total fixed assets: 26,842,636 22,994,315
Current assets
Stocks:   0 0
Debtors: 6 344,443 417,077
Cash at bank and in hand: 1,786,403 1,397,373
Investments: 7 170,886 170,681
Total current assets: 2,301,732 1,985,131
Creditors: amounts falling due within one year: 8 ( 649,923 ) ( 1,151,535 )
Net current assets (liabilities): 1,651,809 833,596
Total assets less current liabilities: 28,494,445 23,827,911
Creditors: amounts falling due after more than one year: 9 ( 55,440 )
Total net assets (liabilities): 28,439,005 23,827,911
Members' funds
Profit and loss account: 28,439,005 23,827,911
Total members' funds: 28,439,005 23,827,911

The notes form part of these financial statements

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: Roger Walton
Status: Director

The notes form part of these financial statements

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Depreciation is provided on all tangible fixed assets other than freehold land and assets under construction, at rates calculated to write off the cost of each asset to its residual value to its residual value on a straight-line basis over its expected useful life, as follows: Depreciation is provided on the following bases: Long-term leasehold property 125 Yrs Furniture and equipment 7 Yrs Computer equipment 2 Yrs

    Intangible fixed assets amortisation policy

    Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment. Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life. The estimated useful lives are as follows: Website 7 Yrs

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 284 285

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 September 2024 6,930 6,930
Additions 1,495 1,495
Disposals
Revaluations
Transfers
At 31 August 2025 8,425 8,425
Amortisation
At 1 September 2024 1,693 1,693
Charge for year 1,205 1,205
On disposals
Other adjustments
At 31 August 2025 2,898 2,898
Net book value
At 31 August 2025 5,527 5,527
At 31 August 2024 5,237 5,237

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 22,538,407 688,204 429,492 23,656,103
Additions 2,443,092 64,704 39,016 2,546,812
Disposals
Revaluations 1,447,015 1,447,015
Transfers
At 31 August 2025 26,428,514 752,908 468,508 27,649,930
Depreciation
At 1 September 2024 314,753 376,987 691,740
Charge for year 89,794 52,010 141,804
On disposals
Other adjustments
At 31 August 2025 404,547 428,997 833,544
Net book value
At 31 August 2025 26,428,514 348,361 39,511 26,816,386
At 31 August 2024 22,538,407 373,451 52,505 22,964,363

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Fixed assets investments note

The historic value of leasehold property transferred on conversion as at 1 April 2019 is based on historical valuations provided by Kent County Council. Leasehold property transferred on conversion on 31 March 2020 is based on valuations provided by Kent Country Council, calculated on a replacement cost basis. All long-term leasehold properties are depreciated over 125 year peppercorn lease agreements. Revaluation of long-term leasehold property All properties relating to the 8 schools were revalued on 31 July 2024 by Savills, an independent professional valuer, to a value of £22,538,407. The fair value as at 31 August 2025 has been measured by the Trustees using the 31 July 2024 Savills valuation and adjusted based on construction index data published by the office for national statistics. Due to the specialised nature of the properties, the fair value has been measured based on the depreciated replacement cost approach, as there is no market-based evidence to determine fair value. Revaluation gains and losses are adjusted in the Revaluation Reserve, which is part of the Trust's restricted fixed asset funds. If long-term leasehold property had been recognised under the cost model, the net book value would have been £15,820,167 (2024: £13,835,249).

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Debtors

2025 2024
£ £
Trade debtors 5,627 1,594
Prepayments and accrued income 290,205 261,471
Other debtors 48,611 154,012
Total 344,443 417,077

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Current assets investments note

Short Term Deposits: 2025 £170,886 (2024 £170,681)

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

8. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 7,877 0
Trade creditors 142,301 697,740
Taxation and social security 92,932 67,174
Accruals and deferred income 144,310 149,163
Other creditors 262,503 237,458
Total 649,923 1,151,535

DEAL EDUCATION ALLIANCE FOR LEARNING TRUST

Notes to the Financial Statements

for the Period Ended 31 August 2025

9. Creditors: amounts falling due after more than one year note

2025
£
Other creditors 55,440
Total 55,440