Charity Registration No. 298155
Company Registration No. 02187958 (England and Wales)
THORPE HALL SCHOOL TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
THORPE HALL SCHOOL TRUST
CONTENTS
Page
Trustees' report
1 - 6
Independent auditor's report
7 - 10
Statement of financial activities
11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 25
THORPE HALL SCHOOL TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Gorridge
M Reddan
JA Ladner
IJ Anderson
M Hampshire-Waugh
F Brierley
(Appointed 4 December 2024)
E Baker
(Appointed 1 September 2025)
Charity number
298155
Company number
02187958
Principal address
Thorpe Hall School
Wakering Road
Thorpe Bay
Southend-on-Sea
Essex
SS1 3RD
Registered office
Thorpe Hall School
Wakering Road
Thorpe Bay
Southend-on-Sea
Essex
SS1 3RD
Auditor
Rickard Luckin Limited
1st Floor
County House
100 New London Road
Chelmsford
Essex
CM2 0RG
Website
https://www.thorpehall.southend.sch.uk/
THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The Trustees (who are also directors for the purposes of the Companies Act) present their annual report and financial statements for the year ended 31 August 2025.

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 and “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) (effective 1 January 2019).

Objectives and activities

The charity’s objectives, as set out in its Memorandum and Articles of Association, are to advance education by providing independent co-educational day schooling for children aged two to sixteen plus years. In furtherance of these objects, the Trust maintains the land and buildings owned by Thorpe Hall School (Essex) Ltd and provides bursaries and other educational support. The school provides means-tested bursaries to a number of pupils.

 

The school has previously successfully applied to the DfE to increase the permitted numbers on roll to 650 to meet rising demand, and pupil numbers have now exceeded 600. The school’s vision remains: “To create collisions with opportunities for all learners so that they can dream with their eyes open, achieve their ambitions and positively influence the world”. This has been delivered successfully, with strong pupil outcomes across all aspects of school life.

The school aims to provide a first-class independent education through strong academic teaching and a culture of high aspiration. It seeks to offer an environment in which each pupil can develop and fulfil their potential, building self-confidence and a commitment to contribute to the wider community.

 

In setting our objectives and planning our activities, the governors have had due regard to the Charity Commission’s guidance on public benefit, including its supplementary guidance on advancing education and fee charging. In the 2025 academic year, the school’s specific aims remained unchanged:

 

  1. To maintain high academic standards throughout the school and to treat each pupil as an individual and important member of the school community.

  2. To provide more opportunities across more areas for pupils to develop more relevant lifelong skills.

  3. To encourage intellectual risk-taking and create an environment where students are free to question, free to discover, free to try, and free to succeed.

  4. To use robust and rigorous assessment strategies to ensure that all learners have the best opportunity to outperform.

  5. To communicate in a transparent and regular manner with all parents and carers so that they can support their children and become actively involved in the school community.

  6. To promote a rich and varied co-curricular programme that encourages maximum participation.

  7. To ensure that all aspects of the school are fully compliant with all regulations.

  8. To continue to upgrade and invest in new facilities and resources to support learning.

The school continues to innovate and share best practice in educational development and learning strategies.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
Achievements and performance

This year the school received one of the strongest ISI reports in its history. The lead inspector noted that the school’s impressive standards and outcomes reflected the best of education, and that the school’s ethos strongly supports pupil development. The Trustees believe this outstanding outcome further strengthens the school’s position within the independent sector. As the school has grown, it is now competing at a different level, benchmarking itself no longer against local schools but increasingly against larger schools across the South East. During 2025, pupil numbers increased to over 600 (the highest to date). The Senior School created additional classes to meet demand, and nursery numbers also rose. Continued growth is expected to require additional classes in the Prep School in the coming year as the numbers in Prep continue to increase, and three form entry is expected in many years. GCSE value-added remained very strong and 11+ outcomes were excellent. Pupils also achieved success across a range of competitions, with high levels of participation and awards at local and national level.

As in the previous year, the school encouraged lettings and wider community use of the Seaglass Centre. We hosted one of the largest model railway exhibitions in the South East of England, welcoming over 2,000 visitors across the weekend. The school also maintained strong links with three local charities, supporting them actively during the year.

Sport continued to develop strongly, with increasing numbers of medals achieved at national level in both individual and team competitions.

Financial review

The results for the year are set out in the financial statements published with this report. They demonstrate that the school remains in a strong financial position, supported by prudent management and effective financial control.

Unrestricted funds:

It is the governors’ policy that unrestricted funds are applied to the ongoing development of Thorpe Hall School for the benefit of its pupils.

Restricted funds:

There are no specific or restricted funds held at present.

Reserves Policy

The Governing Body monitors reserves regularly to ensure that sufficient funds are maintained to meet anticipated future needs, while avoiding the long-term accumulation of excessive sums.

 

At 31st August 2025, the school had reserves of £4,701,395 (2024: £4,615,948) of which free reserves are £3,755,631 (2024: £3,755,025)

 

The Governing Body maintains reserves in line with its policy of applying income for the benefit of pupils in the year it is received, except where a specific project requires funds to be built up over more than one year.

The charity operates as a fee-paying school and fees are therefore its principal source of income. After meeting the costs of delivering education, surplus funds are reinvested in the school, including support to Thorpe Hall School (Essex) Ltd in respect of servicing and repayment of its mortgage with Barclays Bank PLC. Surpluses are also used to acquire fixed assets for use within the school.

The Trustees have assessed the principal risks to which the charity is exposed and are satisfied that appropriate systems and controls are in place to mitigate those risks.

THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -

Future Developments

The school intends to build on its strong academic and financial foundations and to continue to improve in both areas. To support increasing numbers on roll and the continued development of the school’s educational offer, the Trustees plan to invest in the following:

 

Upgrading and increasing the size of the school playground

Increasing parking provision for staff and parents

Building additional classrooms within the existing building

Creating new food technology rooms

 

These plans are supported by the school’s improving financial position and sound financial management. Reinvesting surpluses back into the school enables continued investment in modern facilities and resources.

Structure, governance and management

The charity is a company limited by guarantee.

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

 

J Gorridge
M Reddan
JA Ladner
S Mereu
(Resigned 31 December 2025)
IJ Anderson
M Hampshire-Waugh
F Brierley
(Appointed 4 December 2024)
E Baker
(Appointed 1 September 2025)

The procedures for the appointment of trustees are set out in the Articles of Association. From time to time, the trustees seek to identify parents of children within the school and other members of the local community who have the skills and experience to act as governors. Where suitable individuals agree to serve, they are co-opted to the Board and a formal resolution confirming their appointment is put to the members at the next Board meeting.

 

None of the trustees have any beneficial interest in the company and those trustees with children at the school pay the same level of fees as non-trustee parents.

 

Parents of all pupils may be offered membership of Thorpe Hall School Trust. Membership ends when the member’s last child leaves the school. Each member’s maximum liability is £1. The Trust requires all parents of pupils in the main school to place an interest-free deposit with the Trust (the amount being determined by the governors from time to time); this deposit is refundable when their child (or last child) leaves the school. Members of staff may also apply to become members of the Trust.

 

Governor recruitment is managed through a range of approaches, including the co-option of individuals with relevant skills from within the parent body and the wider community. Nominations are invited by a specified date and must include the nominee’s reasons for applying and the attributes they would bring to the Governing Body. Nominations are considered by the members of the school, who decide the successful candidate.

 

The school provides all new governors with a comprehensive induction covering a range of issues and topics. This helps ensure they understand their role and responsibilities and can fulfil them with confidence.

 

The Governing Body is committed to providing governors with training appropriate to their roles and to the school’s requirements, and purchases training from suitable providers.

THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -

Meetings of the board of governors take place approximately once per school term. A quorum requires at least four governors, out of a maximum of 15. Meetings are chaired by the Chair of Governors or, in their absence, the Vice-Chair. The board is responsible for policy decisions in consultation with the Headteacher.

 

Implementation of these policies is the responsibility of the Headteacher, who consults as appropriate with the senior leadership team. Individual governors provide guidance in specific areas based on their knowledge, skills and experience. In addition, three sub-committees oversee: (1) health and safety; (2) finance, including buildings, grounds and maintenance; and (3) education and personnel.

Day-to-day management of the school is delegated to the Headteacher, supported by the leadership team. The Headteacher and relevant staff are invited to attend governors’ meetings as appropriate. Mr S Duckitt has been Headteacher since 1 September 2021. The senior leadership team comprises Mr Stephen Duckitt (Headteacher), Mrs Roxi Sheen (Deputy Head – Senior School), Mr Richard Turner (Deputy Head – Senior School), Mrs Jade Peterson and Mr Chris Ramdin (Co-Deputy Heads – Prep School).

 

The governors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risks are considered in consultation with the Headteacher, supported by the senior leadership team and the health and safety committee. Risks are identified, assessed and controls reviewed throughout the year.

 

Key controls used by the governors include:

 

1) Formal agendas for all board meetings

2) Comprehensive strategic planning, budgeting and management accounting

3) Established organisational structure and lines of reporting

4) Formal written policies

5) Clear authorisation and approval levels and

6) Vetting procedures as required by law for the protection of the vulnerable

 

Through the school’s risk management processes, the governors are satisfied that the principal risks identified have been mitigated appropriately where necessary. It is recognised that systems can provide reasonable, but not absolute, assurance that major risks have been adequately managed.

Pay policy for Key Management Personnel

The Board of Trustees abides by the requirement of all relevant national and local agreements with particular reference to:

 

Those on the leadership spine play a critical role in the life of the school. They inspire confidence in those around them and work with others to create a shared strategic vision which motivates pupils and staff. They take the lead in enhancing standards of teaching and learning and value enthusiasm and innovation in others. They have the confidence and ability to make management and organisational decisions and ensure equity, access and entitlement to learning.

Thorpe Hall School (Essex) Limited, a company incorporated in England, is the owner of the freehold land and buildings from which the trust operates as a private school. The Trust pays a rent for that occupation as shown in these accounts. Thorpe Hall School Trust has advanced the monies to Thorpe Hall School (Essex) Ltd to provide part of the funds to build and improve the school. The current account has been secured by way of a second charge against the freehold land and buildings of that company and interest is charged at a rate of 3% per annum above Barclays Bank Plc base rate. The first charge against the freehold land and buildings is held by Barclays Bank Plc in support of their mortgage, again to provide part of the funds to improve the school.

THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The charity's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

 

Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

Statement of Trustees' responsibilities

The Trustees, who are also the directors of Thorpe Hall School Trust for the purpose of company law, are responsible for preparing the Trustees' 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 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 Trustees 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 Trustees 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.

 

The trustees confirm that so far as they are aware, there is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the charitable company’s auditors are unaware. They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

THORPE HALL SCHOOL TRUST
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -

The Trustees' report was approved by the Board of Trustees.

J Gorridge
Dated: 26 May 2026
THORPE HALL SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THORPE HALL SCHOOL TRUST
- 7 -

Opinion

We have audited the financial statements of Thorpe Hall School Trust (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.

THORPE HALL SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THORPE HALL SCHOOL TRUST
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management, and via inspection of the charitable company’s regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the charitable company.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charitable company is subject to laws and regulations that directly affect the financial statements, including: the charitable company’s constitution; relevant financial reporting standards; company law; the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (effective from 1 January 2019); and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

THORPE HALL SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THORPE HALL SCHOOL TRUST
- 9 -

Secondly the charitable company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an affect: legislation directly applicable to charities sector such as the Charities Act 2011, employment legislation; health and safety legislation; safeguarding legislation; the regulatory requirements of the Independent Schools Inspectorate; the regulatory requirements of the Charity Commission; data protection legislation; anti-bribery and corruption legislation.

International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations to the procedures, and no procedures over and above those already noted are required. These limited procedures did not identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards (UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

THORPE HALL SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THORPE HALL SCHOOL TRUST
- 10 -
Janine Mansfield (Senior Statutory Auditor)
For and on behalf of Rickard Luckin Limited, Statutory Auditor
Chartered Accountants
1st Floor
County House
100 New London Road
Chelmsford
Essex
CM2 0RG
27 May 2026
THORPE HALL SCHOOL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 11 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income and endowments from:
Charitable activities
3
8,059,018
7,018,280
Investments
4
75,421
42
Other income
5
236,891
246,670
Total income
8,371,330
7,264,992
Expenditure on:
Charitable activities
6
8,282,319
6,975,953
Other expenditure
7
3,564
-
Total expenditure
8,285,883
6,975,953
Net income and movement in funds
85,447
289,039
Reconciliation of funds:
Fund balances at 1 September 2024
4,615,948
4,326,909
Fund balances at 31 August 2025
4,701,395
4,615,948

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THORPE HALL SCHOOL TRUST
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
945,764
860,923
Current assets
Stocks
1,717
1,717
Debtors
13
7,013,364
6,925,042
Cash at bank and in hand
3,422,667
4,160,304
10,437,748
11,087,063
Creditors: amounts falling due within one year
14
(5,496,279)
(6,069,699)
Net current assets
4,941,469
5,017,364
Total assets less current liabilities
5,887,233
5,878,287
Creditors: amounts falling due after more than one year
15
(1,185,838)
(1,262,339)
Net assets
4,701,395
4,615,948
Income funds
Unrestricted funds - general
4,701,395
4,615,948
4,701,395
4,615,948
The financial statements were approved by the Trustees on 26 May 2026
M Reddan
Trustee
Company Registration No. 02187958
THORPE HALL SCHOOL TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
21
(517,008)
3,162,878
Investing activities
Purchase of tangible fixed assets
(223,093)
(157,860)
Investment income received
75,421
42
Net cash used in investing activities
(147,672)
(157,818)
Financing activities
Repayment of bank loans
(72,534)
(68,569)
Net cash used in financing activities
(72,534)
(68,569)
Net (decrease)/increase in cash and cash equivalents
(737,214)
2,936,491
Cash and cash equivalents at beginning of year
4,159,881
1,223,390
Cash and cash equivalents at end of year
3,422,667
4,159,881
Relating to:
Cash at bank and in hand
3,422,667
4,160,304
Bank overdrafts included in creditors payable within one year
-
(423)
THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 14 -
1
Accounting policies
Charity information

Thorpe Hall School Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Thorpe Hall School, Wakering Road, Thorpe Bay, Southend-on-Sea, Essex, SS1 3RD.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Fee income is recognised in the statement of financial activities in the period for which it is receivable.

Deferred income is funds received in advance which relates to future financial years.

Investment income is recognised in the statement of financial activities in the period for which it is receivable.

1.5
Expenditure

Liabilities are recognised as soon as there is legal or constructive obligation committing the charity to expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditures on the objects of the charity. Governance costs are those incurred in connection with compliance with constitutional and statutory requirements.

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
1.6
Tangible fixed assets

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:

Summer works (property improvements)
4% straight line basis
Fixtures and fittings and equipment
10-20% straight line basis
Motor vehicles
10% straight line basis

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.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

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.

1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 16 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

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.

1.12
Retirement benefits

Retirement benefits to employees of the charity are provided by the Teachers' Pension Scheme ('TPS'), which is a defined benefit scheme, and a defined contribution scheme. The assets of the scheme are held separately from those of the charity.

 

The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees' working lives with the charity in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quadrennial valuations using a projected unit method. The TPS is an unfunded multi-employer scheme with no underlying assets to assign between employers. Consequently, the TPS is treated as a defined contribution scheme for accounting purposes and the contributions are recognised in the period to which they relate.

 

Payments to the defined contribution retirement benefit scheme are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

 

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Fee income

7,724,784
6,717,906

Trip income

160,674
113,408

Catering income

173,440
171,797

Swimming income

-
5

Before and after school clubs

120
15,164
8,059,018
7,018,280
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
75,421
42
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
236,891
246,670
THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 18 -
6
Charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Staff costs
5,615,261
4,783,349
Depreciation and impairment
134,688
133,244

Purchases and trip expenditure

600,302
451,378

Discounts and bursaries

669,458
376,964

Establishment costs

485,604
515,847

Repairs and maintenance

121,781
81,462

Office expenses

32,335
30,364

Printing, postage and stationery

47,744
60,350

Subscriptions and donations

159,802
110,812

Sundry and other costs

64,192
71,613

Cleaning

27,106
25,344

Motor expenses

21,918
16,876

Travel and subsistence

523
1,014

Advertising and promotion

76,535
83,618

Bad debt expense

51,817
65,162

Interest payable

102,971
89,229
Staff training and recruitment
13,220
20,254
8,225,257
6,916,880
Share of support costs (see note 8)
43,373
36,885
Share of governance costs (see note 8)
13,689
22,188
8,282,319
6,975,953
7
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net loss on disposal of tangible fixed assets
3,564
-
THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 19 -
8
Support costs allocated to activities
2025
2024
£
£
Legal and professional
43,373
36,885
Governance costs
13,689
22,188
57,062
59,073
Analysed between:
Charitable activities
57,062
59,073
2025
2024
Governance costs comprise:
£
£
Audit fees
12,900
20,808
Accountancy
789
1,380
13,689
22,188
9
Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

 

None of the Trustees were reimbursed expenses during the year.

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Management
7
5
Administration and support
45
24
Teaching
67
89
Total
119
118
Employment costs
2025
2024
£
£
Wages and salaries
4,350,280
3,786,845
Social security costs
499,730
377,155
Other pension costs
765,251
613,071
5,615,261
4,777,071
THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
10
Employees
(Continued)
- 20 -

 

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,001 - £70,000
5
4
£70,001 - £80,000
1
1
£100,001 - £110,000
1
1

Contributions totalling £137,755 (2024 - £98,121) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

Remuneration of key management personnel

Key management personnel remuneration solely relates to the head teacher's remuneration £142,290 (2024 - £132,263).

11
Taxation

The Trust is a registered charity and has no undertaken any taxable activities during the year, and is therefore exempt from taxation.

12
Tangible fixed assets
Summer works (property improvements)
Fixtures and fittings and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 September 2024
839,582
1,514,683
78,591
2,432,856
Additions
56,019
167,074
-
223,093
Disposals
-
(1,033,231)
-
(1,033,231)
At 31 August 2025
895,601
648,526
78,591
1,622,718
Depreciation and impairment
At 1 September 2024
250,911
1,263,059
57,963
1,571,933
Depreciation charged in the year
33,770
98,626
2,292
134,688
Eliminated in respect of disposals
-
(1,029,667)
-
(1,029,667)
At 31 August 2025
284,681
332,018
60,255
676,954
Carrying amount
At 31 August 2025
610,920
316,508
18,336
945,764
At 31 August 2024
588,671
251,624
20,628
860,923
THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,277,149
1,224,465
Other debtors
5,612,088
5,619,635
Prepayments and accrued income
124,127
80,942
7,013,364
6,925,042
14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
16
72,535
68,991
Other taxation and social security
134,706
103,037
Deferred income
4,229,855
4,941,826
Trade creditors
348,992
253,748
Other creditors
602,148
599,750
Accruals
108,043
102,347
5,496,279
6,069,699
15
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
16
1,185,838
1,262,339
16
Loans and overdrafts
2025
2024
£
£
Bank overdrafts
-
423
Bank loans
1,258,373
1,330,907
1,258,373
1,331,330
Payable within one year
72,535
68,991
Payable after one year
1,185,838
1,262,339

The long-term loans are secured by fixed and floating charges over all undertakings by the trust and the property held by Thorpe Hall School (Essex) Limited.

 

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
17
Unrestricted funds

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.

At 1 September 2024
Incoming resources
Resources expended
At 31 August 2025
£
£
£
£
General funds
4,615,948
8,371,330
(8,285,883)
4,701,395
Previous year:
At 1 September 2023
Incoming resources
Resources expended
At 31 August 2024
£
£
£
£
General funds
4,326,909
7,264,992
(6,975,953)
4,615,948
18
Related party transactions

Loan to Head Teacher

 

Included in other debtors is £144,710 for a loan to the Head Teacher.

The total loan was £124,000 and is in relation to their relocation costs.

This is repayable on demand, therefore it is due within 1 year.

 

Thorpe Hall School (Essex) Limited

During the year the Charity paid rent totalling £300,000 (2024 - £360,000), recharged interest and overhead costs totalling £185,319 (2024 - £185,319).

 

During the year the Charity has received income of £41,786 (2024 - £36,860) and made payments of £129,130 (2024 - £534,016) on behalf of Thorpe Hall School (Essex) Ltd during the year.

 

At the year end the balance due from Thorpe Hall School (Essex) Ltd totalled £5,463,849 (2024 - £5,491,186).

 

Other related party transactions

During the year the Charity paid £1,869 to a company of which a trustee is a director. The trustee was not involved in the work provided.

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 23 -
19
Retirement benefit schemes
Defined contribution schemes

The charity's employees belong to two principal pension schemes: the Teachers' Pension Scheme England and Wales (TPS) for academic and related staff being a defined benefit scheme; and a separate defined contribution scheme available for all employees. The assets of each scheme are held separately.

 

The Teachers' Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers’ Pension Scheme Regulations 2014. Membership is automatic for full-time teachers in schools and, from 1 January 2007, automatic for teachers in part-time employment following appointment or a change of contract, although they are able to opt out.

 

The TPS is an unfunded scheme and members contribute on a 'pay as you go' basis - these contributions along with those made by employers are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

 

Under the definitions set out in FRS 102, the TPS is an unfunded multi-employer pension scheme. The charity has accounted for its contributions to the scheme as if it were a defined contribution scheme.

The charge to the statement of financial activities in respect of defined contribution schemes was £767,905 (2024 - £613,071).

 

Contributions totalling £88,154 (2024 - £72,434) were payable to the scheme at the end of the period.

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 24 -
20
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
20,531
21,890
Between two and five years
35,902
48,461
56,433
70,351

Amounts recognised in the statement of financial activities as an expense during the period in respect of operating lease arrangements are £21,947 (2024 - £16,946).

THORPE HALL SCHOOL TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 25 -
21
Cash (absorbed by)/generated from operations
2025
2024
£
£
Surplus for the year
85,447
289,039
Adjustments for:
Investment income recognised in statement of financial activities
(75,421)
(42)
Loss on disposal of tangible fixed assets
3,564
-
Depreciation and impairment of tangible fixed assets
134,688
133,244
Movements in working capital:
(Increase)/decrease in debtors
(88,322)
128,652
Increase in creditors
135,007
188,579
(Decrease)/increase in deferred income
(711,971)
2,423,406
Cash (absorbed by)/generated from operations
(517,008)
3,162,878
22
Analysis of changes in net funds
At 1 September 2024
Cash flows
At 31 August 2025
£
£
£
Cash at bank and in hand
4,160,304
(737,637)
3,422,667
Bank overdrafts
(423)
423
-
4,159,881
(737,214)
3,422,667
Loans falling due within one year
(68,568)
(3,967)
(72,535)
Loans falling due after more than one year
(1,262,339)
76,501
(1,185,838)
2,828,974
(664,680)
2,164,294
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