The Governors present their annual report and accounts for the year ended 31 July 2025. The Governors constitute directors of the company for Companies Act purposes and the Trustees for Charity purposes. The company is registered with the Charity Commissioners under Charity Number 518471.
Principal Activity
The King of Kings School is a company limited by guarantee, the principal activity of which is the education of children in the Manchester area. In setting our objectives and planning our activities our Governors have given careful consideration to the Charity Commission’s general guidance on public benefit.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
Objects
The objects of the school are the institution and running of a Christian school designed to give a sound Christian and moral basis to all pupils. The school wants to raise up Christian leaders with service of others in the centre of their hearts and a single, biblical worldview. We want to preserve and extend Christian learning. It is our aim as a school to be outward looking and service oriented, and to contribute to the wider needs of Christian Education in this country and beyond.
History
The King of Kings School was established in 1986 as an independent school providing a curriculum with a specifically bible-centred worldview. Since September 1991 it has occupied a significant part of the former Charter Street Ragged School in Dantzic Street, Manchester, close to Victoria station.
Aims
The school aims to provide a thorough education to children aged 3-18, equipping them with the knowledge and skills to enable them to flourish as members of society and at the same time with a secure Christian faith expressed by serving others with generous, unselfish and confident hearts. Each child is encouraged to work hard in a system which balances academic work with other enriching experiences, including music, art, sport and practical skills.
Curriculum
The difference between this school and other schools with a Christian ethos is the curriculum. The school uses A.C.E., an individualised learning programme which has over 1 million users worldwide. This forms the spine of the curriculum onto which the school builds, adding group work, specialist instruction, individual teaching and project work. The A.C.E. methodology is designed to equip students with self-study skills and to master their learning. Teaching is consistent with the biblical instruction most of the children receive in the church and home, and nurtures children in the Christian faith.
Graduates
The school’s first senior students prepared for and took GCSEs before going elsewhere to study for A Levels. Since 1992, we have been able to take students through from nursery to 18 using the A.C.E. curriculum, initially with the National Christian Schools Certificate (the NCSC) and then its successor, the International Certificate of Christian Education (the ICCE), qualifications designed to validate the work of students using this programme and which enable them to gain entrance to university, college, or directly to employment.
Our first NCSC graduate went to Durham University in 1996 and gained a BA in Linguistics before earning an MPhil from York University. She was awarded a scholarship to the University of Pennsylvania, an Ivy League university, and her studies culminated in a PhD from York in 2004.
Subsequent NCSC graduates have gained places at sixth form and further education colleges or stayed on the programme to complete their studies. Every school leaver with the NCSC Level III or the ICCE Advanced Certificate has gained a place at a Russell Group University, including Leicester (Maths), Kent (Music Production), Liverpool (Physiotherapy, English), Durham (Linguistics, Music), York (PPE), Sheffield (Japanese) and Manchester (Japanese). Recent students have studied for a Masters in Medical Statistics, Business Studies, Law, and Security and Development (Distinction).
Students
Five students were working on the ICCE General Certificate. One student completed this during the year and continued onto the next Certificate.
Four students were working on the Intermediate Certificate. One completed this during the year and continued onto the ICCE Advanced Certificate.
The 3 students in Y8 were ready to start on the ICCE General Certificate by the end of the year.
Numbers of students
Numbers held steady.
We had 6 students with SEND: one with health issues, five with behavioural difficulties.
Of the latter, all improved over the year, three improved significantly.
Finances
Fees remained below the VAT limit but were sufficient, with the addition of gifts, to meet all our needs.
Ofsted
Background:
We moved, under very considerable difficulties, including disposing of three-quarters of our materials and storing most of the rest in various churches and people's homes, during the Autumn half term in 2023, setting up school in the new premises for the first time on Monday 6 November. That same day Ofsted announced a full inspection starting the following day and refused to defer it, despite our taking it to the Regional Manager. We received a 'Needs Improvement' rating in this inspection, with 42 ISS items not met.
We therefore had two Progress Monitoring Inspections (PMIs) in 2024-25.
At the PMI on 8 October 2024, we were found to have now met 38 of the 42 items, but EYFS was deemed to be still insufficiently developed and safeguarding record keeping were reckoned to be 'not met', which meant that Leadership and Governance was also not met.
Main areas of shortfall:
1. Attendance: we needed to keep registers electronically, use the tougher rules on attendance and lateness, appoint an attendance champion and record missing items on Admissions Register, Attendance Register and for EYFS.
2. EYFS:
a) Missing documents.
b) Resources needed developing inside and out.
c) Dovetail the two curricula (EYS and ACE).
d) Sequence how to achieve all Early Learning Goals (ELGs) by age 5.
e) Link lesson aims to ELGs.
f) Develop vicarage garden as Forest School to improve outside curriculum.
3. Health and Safety:
a) Order Bins safely.
b) Create Medical Room.
4. Safeguarding:
DSL's safeguarding file developed with more information.
Two training certificates were only online; we were asked to print them off.
As a result, we took the following action:
1. Attendance:
a) Appointed Attendance Office ('Champion') appointed who wrote the new policy and trained staff.
b) Electronic versions of Admissions and Attendance registers were created. All required information was added. The data was analysed.
c) Salford traffic light system adopted for school attendance.
2. EYS
a) Margaret Gunn, Salford EYFS Lead, and Neil Fazackerley, Salford School Improvement Officer attended separately and gave advice.
b) School EYFS Lead attended two courses in person on EYFS and completed the 8 modules of the DFE online course.
c) Resources were extended: a new easel, tarpaulins for dens, dressing up clothes, new sand and water play container, deep container for digging sand.
d) Environment improved: new carpet, sofa, new sleeping mats. Bar area improved.
e) Forest School policy, plan and related documents developed. Forest School created in vicarage garden with logs, tyres and woodchip.
f) The two curricula (A.C.E. and EYFS) were dovetailed.
g) Each ELG was sequenced from age 3 to age 7.
h) Lesson aims rewritten to link to ELGs.
3. Health, Welfare and Safety
a) Bins: many church bins were removed or re-allocated.
b) Medical room area was cleared of other people's materials, painted and plastered; the light was mended. A screen and washing facilities were added to bed and bedding.
4. Safeguarding
a) DSL's file was improved.
b) Hard copies of training certificates required were printed off and added to file.
c) Form created to log safeguarding concerns.
5. Leadership and Management
a) All leads required to keep logs and checklists.
b) Head to scrutinise logs and checklists termly and document.
c) Leads to report to Governors termly instead of annually.
d) Governors to ensure EYFs standards are being met.
At the PMI on 10 June 2025, although much improved with everything above implemented, EYFS was still deemed insufficient as there was no continuous provision or continuous access to all materials. Although safeguarding record keeping was much improved, it was rated insufficient, which again meant that the Leadership and Governance was again 'not met'.
Further actions taken as a result:
1. EYFS:
a) Lead undertook many more training sessions, in person and online.
b) She created more open-ended tasks to show differentiation and individualisation in activities.
c) Continuous provision and continuous access was further developed.
d) The forest school was timetabled to ensure coverage of the outside curriculum. Sessions were developed with ELGs, individualisation, differentiation and CDT challenges. Risk assessment and safety sessions were ensured at the beginning of each session and before each challenge or physical activity. Lesson aims related to sequencing and ELGs.
e) The lead documented how we identify and address communication issues (using WellComm) and how we identify and address sensory issues (Sante).
2. Safeguarding:
With help of the Salford Safeguarding Lead, Amanda Taylor, the DSL created an electronic log of safeguarding training and concerns raised. She created a CP file for each child who might be vulnerable.
3. Leadership and Management;
The head to have physical sight of the logs and checklists of each Lead every term. The Governors to receive reports from each lead every term and from the DSL twice a term.
During the year we received a lot of training and support from Salford LA, from the School Improvement Officer and particularly from the Safeguarding and EYFS Leads who provided advice, training and support.
A full inspection in February 2026 found all requirements met. See current Ofsted Report.
Salford Safeguarding Audit
We completed the 180 questions of Salford Safeguarding Audit and submitted in time. There were 72 items to attend to, most because we needed to read all the Salford documentation and undertake all the Salford Safeguarding training; Manchester's no longer counted.
These have now all been addressed. All the Salford required training has been undertaken by all the people who needed to do it and all the documentation has been brought in line with Salford requirements.
The DSL completed the Encompass training, were certificate.
All Governors, staff and volunteers have read the documents required.
Volunteers have had training on other relevant documents.
The DSL is now reviewing the SCR termly, instead of Chair of Governors.
Further plans:
The Literature teacher developed 4 matched readers for ABCs.
Social Studies and Science PACEs are designed as matched readers, but children do not start on them before they finish ABCs. She plans to create two more in 2025-2026.
Curriculum
We also improved the curriculum for all British values, systematised the RSE curriculum and improved careers opportunities.
We used the Parliamentary week to cover some of the democracy requirements in British values and integrated society teaching with the history curriculum, creating a History and Society curriculum.
Governors
The Governors are involved in the school and knowledgeable. The have kept up to date with the documentary charges and training. They attend school events, including the Christmas production, the summer banquet, the annual student convention and the annual conference run by the curriculum provider. The safeguarding Governor also teaches in school 3 weeks out of 4 and uses the opportunity to check safeguarding issues with the DSL.
Staff
Besides the Head, each member of staff is over a department of children: EYFS, Infants, Juniors and Seniors. Each member of staff also teaches several lessons, according to their expertise. Each staff member also has responsibility for running the school: one is the Attendance Champion, one is in charge of Health and Safety and Risk Assessments, one is in charge of ordering and trips, one is the School Co-Ordinator for ICCE and another is the Internal Moderator for ICCE. There is a Head and Deputy.
One member off staff is the DSL and the Head is the Deputy DSL. The EYFS and the Safeguarding Leads have had in person and online training courses throughout the year.
The rest of the staff and volunteers have had additional Safeguarding training courses.
All staff members kept up to date with the required A.C.E professional training.
Staff involved in ICCE are up to date with the relevant parts of the required ICCE training.
In addition, each member of staff has undertaken further training on subjects they teach, mostly to improve pedagogy, but sometimes also subject knowledge (e.g. in language, science and art teaching). The staff were assisted by part time volunteers; two as teaching assistants, one as IT teacher, one as PE teacher. There was a peripatetic music teacher.
Premises
The school remained in temporary accommodation in St Luke's Parish Hall, which has many advantages. The Church have been good landlords, dealing with issues as they arise and gradually improving the accommodation. However, we have limited storage and some other limitations and so we continue to look for more permanent premises.
The Head and the Chair had a second training session in London on development and fundraising in order to prepare to move into and sustain much larger premises.
However, we heard at the end of the Autumn Term 2024 that Manchester City Council had compulsorily purchased the property we were expecting to move into.
We have since been pursuing another suitable property in Salford, but that is currently in abeyance, as the landlord is still working on it.
In conclusion
Our children still come from all around the city and we continue to have excellent support from the parents.
The staff worked incredibly hard, cheerfully and faithfully, to deal with all the challenges of the year 2024 to 2025.
The financial statements have been prepared in accordance with the Companies’ Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice |
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applicable to charities preparing their accounts in accordance with the Financial Reporting Standard |
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applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011 and applicable regulations. |
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The main income arises from fees charged for education and gifts to support the activities of the school. The most significant expenditure relates to the salaries of teachers. The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
The deficit for the year of £ 4,447 (2024 £ 2,968) will be added to the deficit brought forward. At the year end there is a deficit of £4,799 (2024 £352). On the 5 August 2025, a gift of £5,000 was made to the charity to address this.
The charity’s policy towards free reserves is that these should be sufficient to cover one month of trading costs. Currently this has not been achieved. The Governors are confident that the donors will assist in this regard if necessary.
The charity has been impacted by a combination of external factors specifically by the introduction of VAT, the increase in the National Insurance limits, loss of business rate relief and the rise in the cost of living. Having regard to these factors the charity is reviewing its financial model with a view to increasing its funding in future periods.
At the time of approving the financial statements, the governors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the governors continue to adopt the going concern basis of accounting in preparing the financial statements.
Management
The day to day management of the school is under the responsibility of the headmistress Mrs E B Lewis.
Bankers
The bankers of the school are The Royal Bank of Scotland plc, Sandbach, Cheshire.
Dividends
The payment of a dividend or any other distribution to members is not permitted under the terms of the Company's Memorandum of Association.
The Governors during this accounting period and to the date of this report are as follows:
Dr Philip S Lewis (Chair)
Mrs E Brenda Lewis (Head)
Dr Bamidele Oyebande (Safeguarding and Parent Governor)
Mr Nigel Steele (Independent Governor; Health & Safety)
Mrs B Lewis and Mr N Steele resign by rotation and both offer themselves for re-election at the forthcoming Annual General Meeting. No Governor was in receipt of remuneration or private benefits from the company during the period covered by these accounts. No Governor receives indemnity insurance for their service as director or trustee.
Two employees are related parties to two of the trustees. The level of remuneration has been approved and amounted to £46,100 (2023 £40,320). The level of remuneration has been approved by the independent trustees.
Mrs Lewis is an unpaid, non-executive director of CEE which is the sole supplier of the A.C.E. curriculum to Christian schools in the United Kingdom. CEE has supplied the school throughout its existence and Mrs Lewis was only appointed as a CEE director in 2009. In addition, purchases are made on normal commercial terms which are available to all schools using the curriculum.
In 2018 Mrs Lewis became an unpaid director of ICCE Limited.
Risks
The risks that the school faces include having insufficient school numbers with parents who can pay the fees and insufficient donations to meet the school’s expenditure.
The qualification the school uses, while validated by UKNARIC’s 2012 Report, is not accredited.
In addition, the school bears the responsibility for looking after the children under its care.
The Governors have made an assessment of the major risks facing the school and are satisfied that there are policies in place to minimise these risks.
Guarantors
Details of guarantors during the year of the accounts and to the date of this report are as follows:
Dr P S Lewis
Mrs E B Lewis
Dr B Oyebande
Mr N Steele
Under the terms of the Company’s Memorandum of Association, the liability of each member is limited to £1.00.
The Governors present their annual report and accounts for the year ended 31 July, 2025. The Governors constitute directors of the company for Companies Act purposes and the Trustees for Charity purposes. The company is registered with the Charity Commissioners under Charity Number 518471.
By order of the board
The governors, who are also the directors of The King of Kings School for the purpose of company law, are responsible for preparing the Governor's 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 governors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the governors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The governors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the governors on my examination of the financial statements of The King of Kings School (the charity) for the year ended 31 July 2025.
This report is made solely to the charity's governors, as a body, in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's governors those matters I am required to state to them in this independent accountants' report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's governors as a body, for my reporting work, for this report, or for the opinions I have formed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity Commission. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice: Accounting and Reporting by Charities
have not been met or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
There are no restricted funds this year.
The King of Kings School is a private company limited by guarantee incorporated in England and Wales. The registered office is 83 Manchester Road, Audenshaw, Manchester, M34 5PZ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the governors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the governors continue to adopt the going concern basis of accounting in preparing the financial statements.
In recent years, the charity has been impacted by a combination of external factors such as the introduction of VAT on school fees, increase in National Insurance costs, loss of business rate relief and a rise in the cost of living.
The governors are actively looking at ways to increase the external funding in the future and are confident that donors will assist in any shortfalls.
Unrestricted funds are available for use at the discretion of the governors in furtherance of their charitable objectives. No funds have been restricted by a donor or designated for a particular purpose by the governors.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Charitable activities - This is expenditure incurred in supporting the charitable activities of the school.
Governance costs - These represent direct expenditure on the governance of the school. The management is carried out without charge by volunteers. The intangible cost is not included in the Statement of Financial Activities since there is no measurement of cost for their services.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Pension
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. No liability arises at the year end.
School fees
Donations (other)
Investments
Workbooks
Books and consumables
General expenses
Telephone & IT
Rent and rates
Insurance
Maintenance
School trips/conventions
Training
Ofsted
Governance costs includes a provision for audit and accountancy fees of £1,671 (2024- £1,449).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Two employees are related parties to two of the trustees. Their remuneration is fixed on similar terms to other employees and amounted to £49,060 (2023 £46,100). The level of remuneration has been approved by the independent trustees.
Two governors provide IT services, N Steele maintains the website for an annual charge of £120 and D Oyebande pays the monthly internet bill and purchases any necessary IT equipment, both of which are refunded to him.
Mrs. Lewis is an unpaid, non-executive director of CEE which is the sole supplier of the ACE curriculum to Christian schools in the United Kingdom. CEE has supplied the school throughout its existence and Mrs. Lewis was only appointed as CEE director in 2009. In addition, purchases are made on normal commercial terms which are available to all school using the curriculum.