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Registered number: 16137921
Charity number: 1216303
THE LODGE AP LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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THE LODGE AP LIMITED
(A company limited by guarantee)
CONTENTS
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Reference and administrative details of the Charity, its Trustees and advisers
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Independent examiner's report
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Statement of financial activities
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Notes to the financial statements
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THE LODGE AP LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE PERIOD ENDED 31 MARCH 2026
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Sarah Irene Burns, Trustee (appointed 16 December 2024)
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John Duncan Cargill, Trustee (appointed 16 December 2024)
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Gemma Jennifer Goyns Hambrook, Trustee (appointed 10 March 2025)
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Susan Ann Kennerley, Trustee (appointed 10 March 2025)
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Matthew Robert Lowe, Trustee (appointed 10 March 2025)
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Tim John Ryan, Trustee (appointed 10 March 2025)
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Peter John Sherratt, Trustee (appointed 16 December 2024)
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David Osborne, Secretary (appointed 16 December 2024)
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Matha Jane Hayes, Secretary (appointed 29 January 2026)
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Company registered number
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Charity registered number
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Sandbach School
Crewe Road
Sandbach
Cheshire
CW11 3NS
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THE LODGE AP LIMITED
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE PERIOD ENDED 31 MARCH 2026
The Trustees present their annual report together with the financial statements of the Charity for the period 16 December 2024 to 31 March 2026. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The Charity was established to advance education for the public benefit through the provision of educational provision for children of compulsory school age who, by reason of illness, exclusion from school or otherwise, may not receive suitable education in a main stream setting and require a much smaller school setting. The Charity seeks to provide high quality educational support and intervention designed to enable pupils to engage positively with education and achieve improved outcomes.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Strategies for achieving objectives
The Charity works in partnership with schools, local authorities and other educational stakeholders to provide alternative educational provision for young people requiring additional support. The Trustees seek to ensure that services are delivered effectively, resources are used efficiently and funding is directed towards educational outcomes that support pupils' academic, personal and social development.
c. Activities undertaken to achieve objectives
During the period from incorporation on 16 December 2024 to 31 March 2026, the Charity established its operational structures, appointed key personnel, acquired resources necessary to deliver educational provision and commenced the delivery of educational services consistent with its charitable objectives. Expenditure incurred during the period related primarily to staffing, premises, educational support and operational costs associated with delivering alternative provision services.
The school's PAN is 32; during the audited accounts period, there were 18 students on roll.
d. Social investment policies
The Charity does not currently undertake social investment activities. Any surplus funds are held to support the ongoing delivery of the Charity's objectives and future educational provision.
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THE LODGE AP LIMITED
(A company limited by guarantee)
Objectives and activities (continued)
e. Volunteers
The Trustees recognise the valuable contribution that volunteers can make in supporting charitable objectives. Day-to-day operations during the period were primarily delivered through employed staff and trustee oversight.
f. Main activities undertaken to further the Charity's purposes for the public benefit
The Charity's principal activity is the provision of alternative educational provision for children and young people who may otherwise be unable to access suitable education. Activities during the period focused on establishing and developing educational services, supporting pupil engagement and promoting improved educational outcomes.
Achievements and performance
a. Main achievements of the Charity
This was the Charity's first reporting period following incorporation on 16 December 2024. During the period the Charity successfully established its governance framework, commenced operations and secured funding to support the delivery of its charitable activities. Total income of £805,350 was received during the period and charitable expenditure amounted to £533,231. Funds carried forward at 31 March 2026 were £272,119.
The Lodge AP Limited is a unique and nurturing educational environment created to support children aged 13-18 with medical needs and severe mental health challenges.
Our mission is to provide a safe, supportive space where every child is valued, understood, and empowered to thrive academically and emotionally. At The Lodge, we understand that traditional education can sometimes be inaccessible for children who face significant health or mental health challenges. That’s why we offer a trauma-informed approach, prioritizing the well-being of each student. Our personalized learning pathways are designed to meet the individual needs of every child, helping them to regain confidence, find their passion for learning, and move forward in their educational journey.
As this was the Charity's first period of operation, the Trustees' primary focus was upon developing operational capacity, establishing educational provision and ensuring effective governance arrangements. The Trustees will continue to develop appropriate performance measures as operations mature.
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THE LODGE AP LIMITED
(A company limited by guarantee)
Achievements and performance (continued)
Key Educational Outcomes Achieved
Access to Education
The Lodge continued to successfully re-engage pupils who had previously experienced significant barriers to education, including prolonged periods of school refusal, anxiety and disrupted education.
Timetable Engagement
By the end of the first term, approximately 90% of pupils were accessing a full timetable, representing significant progress from individual starting points for a cohort with historically low levels of engagement.
Attendance
Individualised attendance approaches supported pupils to increase their access to education. Attendance was considered alongside each pupil's previous educational history and starting point, rather than solely through whole-school percentages.
Academic Progress
Pupils demonstrated progress across core curriculum areas, with assessment information, teacher assessment and individual learning information increasingly being used to identify gaps and plan appropriate next steps.
Personalised Curriculum
Individual pathways were strengthened to ensure pupils could access an appropriate combination of English, mathematics, science, vocational learning, personal development and wider curriculum opportunities.
SEND Provision
Personal Learning Plans were further developed to ensure classroom practice and interventions were more clearly linked to pupils' identified SEND needs and intended outcomes.
Interventions
Targeted support including ELSA, literacy, numeracy, Zones of Regulation and social & communication interventions became increasingly embedded within pupils' programmes.
Qualifications & Pathways
Appropriate qualification pathways were developed, including GCSE, Functional Skills, Entry Level and vocational routes, ensuring expectations remained ambitious while reflecting individual need and starting points.
Personal Development
The school's PSHCE, wellbeing, citizenship and Preparing for Adulthood provision continued to develop, supporting pupils' confidence, resilience, relationships and understanding of life beyond school.
Careers Education
Careers provision was strengthened through individualised careers guidance and increased focus on future pathways, employability and preparation for further education, training and employment.
Enrichment & Wider Curriculum
Pupils accessed a broad curriculum beyond the traditional core, including PE, Bushcraft, Art & Design, Esports/Digital Skills and Hospitality & Catering, supporting engagement and the development of wider skills.
Safeguarding & Wellbeing
Safeguarding remained central to educational provision, with close communication between education, SEND, safeguarding and families enabling barriers to learning to be identified and responded to quickly.
Family Engagement
Positive relationships with parents and carers continued to develop, with families contributing to decisions about pupils' provision and reporting positively on their children's engagement with education.
External Partnerships
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THE LODGE AP LIMITED
(A company limited by guarantee)
Achievements and performance (continued)
Relationships with local authorities, virtual schools and other professional partners were strengthened, supporting effective planning and coordinated provision for pupils with complex needs.
Quality of Education
During this period, the school moved from the initial establishment phase towards embedding consistent systems for curriculum delivery, assessment, monitoring, intervention and quality assurance.
b. Review of activities
The Charity incurred expenditure of £533,231 on charitable activities during the period. Expenditure included staff costs, premises costs, pupil support costs and other operational expenditure necessary to deliver educational provision and support services.
c. Factors relevant to achieve objectives
The Charity's ability to achieve its objectives is dependent upon securing appropriate funding, recruiting and retaining suitably qualified staff, maintaining strong partnerships with referring organisations and continuing to provide high-quality support for pupils requiring alternative provision.
d. Fundraising activities and income generation
The Charity did not undertake significant public fundraising activities during the period. The principal source of income was local authority grant funding amounting to £804,733. Investment income of £17 was also received during the period.
e. Investment policy and performance
The Trustees seek to minimise risk in relation to funds not immediately required for operational purposes. Surplus cash balances are held with recognised banking institutions. Investment income received during the period amounted to £17.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees recognise the importance of maintaining adequate reserves to safeguard the continuity of the Charity's activities and to manage unforeseen financial circumstances. During this initial period of operation, the Charity accumulated funds primarily as a result of grant funding received in advance of future expenditure commitments. The Trustees will review reserves requirements annually as the Charity's operations and funding profile develop.
The Trustees have set a target for revenue reserves of £240,000, which equates to 3 months of operational costs. At 31 March 2026 the revenue reserves were £272,119. The Trustees consider this to be reasonable as the Charity is in its early stages of developoment.
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THE LODGE AP LIMITED
(A company limited by guarantee)
Financial review (continued)
c. Principal risks and uncertainties
The Trustees regularly consider the principal risks facing the Charity. Key risks include funding uncertainty, changes in educational provision requirements, recruitment and retention of suitably qualified staff, safeguarding responsibilities and maintaining compliance with regulatory requirements. Appropriate policies, procedures and oversight arrangements are maintained to mitigate these risks.
d. Financial risk management objectives and policies
The Trustees are responsible for managing financial risks and maintaining appropriate systems of internal financial control. Financial performance and cash flow are monitored regularly, and expenditure is reviewed against available resources to ensure that obligations can be met as they fall due.
e. Principal funding
The Charity's principal source of funding during the period was grant income of £804,733 received from local authorities to support the provision of alternative educational services.
Structure, governance and management
a. Constitution
The Charity is a charitable company limited by guarantee incorporated on 16 December 2024 and governed by its Articles of Association. The sole member of the Charity is Sandbach School. Each member undertakes to contribute up to £10 in the event of the Charity being wound up.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
c. Organisational structure and decision-making policies
The Charity is governed by a Board of Trustees who are responsible for the strategic direction and overall control of the Charity. The Trustees meet regularly to review performance, monitor financial matters and ensure that activities are delivered in accordance with the Charity's objectives. Operational responsibility is delegated to the management team who report to the Trustees.
The Trustees met once per term during 2025/26. The meeting frequency has been increased during 2026/27.
d. Policies adopted for the induction and training of Trustees
New Trustees receive information regarding the Charity's governing document, objectives, governance arrangements and legal responsibilities. Trustees are encouraged to undertake relevant training to enable them to fulfil their duties effectively.
e. Pay policy for key management personnel
The Trustees determine remuneration with regard to responsibilities, relevant market conditions and the need to attract and retain appropriately qualified personnel. Trustees are not remunerated for their services as Trustees.
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THE LODGE AP LIMITED
(A company limited by guarantee)
Structure, governance and management (continued)
f. Related party relationships
The Charity maintains a close working relationship with Sandbach School, which is the sole member of the Charity. Transactions with related parties are conducted on an arm's length basis and are disclosed where required by the Charities SORP and applicable accounting standards.
g. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
h. Trustees' indemnities
The Charity's governing document permits the Charity to indemnify Trustees to the extent permitted by company and charity law. Trustees are covered by appropriate trustee indemnity arrangements where permitted by legislation.
Plans for future periods
During the next financial period the Trustees intend to continue developing and enhancing the Charity's educational provision, strengthen operational processes and governance arrangements and ensure that sufficient resources are available to support the delivery of high-quality alternative provision for children and young people. The Charity will continue to work collaboratively with schools, local authorities and other stakeholders to maximise educational outcomes for beneficiaries.
Detailed plans for 2026/27
• Great Teaching – Embed consistently high-quality teaching and learning.
• Visible Progress – Demonstrate measurable academic and personal progress for every learner.
• Personalised SEND – Strengthen SEND provision and ensure provision matches individual need.
• Attendance & Engagement – Improve attendance, engagement and readiness to learn.
• Outreach Development – Develop a high-quality, measurable and sustainable Outreach Programme.
• Preparation for Adulthood – Ensure pupils are prepared for successful next steps and life beyond The Lodge.
• Strong Leadership – Build leadership capacity, accountability and a culture of continuous improvement.
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THE LODGE AP LIMITED
(A company limited by guarantee)
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charity for the purposes 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 period. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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.
Approved by order of the members of the board of Trustees on 15 September 2026 and signed on their behalf by:
Sarah Irene Burns
(Chair of Trustees)
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THE LODGE AP LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE PERIOD ENDED 31 MARCH 2026
Independent Examiner's Report to the Trustees of The Lodge AP Limited ('the Charity')
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I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 31 March 2026.
Responsibilities and Basis of Report
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As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
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Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's 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 Trustees as a body, for my work or for this report.
Signed: Dated: 15 September 2026
Fran Johnson ICAEW
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THE LODGE AP LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
3 Royal Court
Gadbrook Way
Gadbrook Park
Rudheath
Northwich
CW9 7UT
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THE LODGE AP LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE PERIOD ENDED 31 MARCH 2026
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Total funds carried forward
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The Statement of Financial Activities includes all gains and losses recognised in the period.
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The notes on pages 15 to 24 form part of these financial statements.
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THE LODGE AP LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 16137921
BALANCE SHEET
AS AT 31 MARCH 2026
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Net assets excluding pension asset
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The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
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THE LODGE AP LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 16137921
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
The financial statements were approved and authorised for issue by the Trustees on 15 September 2026 and signed on their behalf by:
Sarah Irene Burns
(Chair of Trustees)
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The notes on pages 15 to 24 form part of these financial statements.
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THE LODGE AP LIMITED
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 MARCH 2026
Cash flows from operating activities
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Net cash used in operating activities
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Cash flows from investing activities
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Purchase of tangible fixed assets
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Net cash used in investing activities
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Cash flows from financing activities
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Net cash provided by financing activities
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Change in cash and cash equivalents in the period
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Cash and cash equivalents at the end of the period
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The notes on pages 15 to 24 form part of these financial statements
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
The Lodge AP is a private company limited by guarantee without share capital. The registered office is Sandbach School, Crewe Road, Sandbach, United Kingdom, CW11 3NS.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Lodge AP LimitedThe Lodge AP meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
2.Accounting policies (continued)
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Tangible fixed assets and depreciation
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Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Liabilities and provisions
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Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
2.Accounting policies (continued)
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 and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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Income from donations and legacies
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Similar incoming resources
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Investment income - local cash
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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Analysis of expenditure on charitable activities
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Analysis of expenditure by activities
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Activities undertaken directly
2026
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Curriculum Expenditure
2026
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
6.Analysis of expenditure by activities (continued)
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Analysis of support costs
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Curriculum Expenditure
2026
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Advertising and Marketing
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Independent examiner's remuneration
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The independent examiner's remuneration amounts to an independent examiner fee of £2,000.
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Staff costs are recharged from Sandbach school. The Charitable Company, therefore, has no directly employed staff.
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Trustees' remuneration and expenses
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During the period, no Trustees received any remuneration or other benefits.
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During the period ended 31 March 2026, no Trustee expenses have been incurred.
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
12.Creditors: Amounts falling due within one year (continued)
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Resources deferred during the period
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Incoming resources deferred during the period related to summer term placement and to up funding.
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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Statement of funds - current period
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Balance at 31 March 2026
£
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General Funds - all funds
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Restricted Funds - all funds
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Summary of funds - current period
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Balance at 31 March 2026
£
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Restricted funds represent the balalance of local authority funding to be carried forward to use for the main educational purpose of the Charity.
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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Analysis of net assets between funds
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Analysis of net assets between funds - current period
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Creditors due within one year
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Reconciliation of net movement in funds to net cash flow from operating activities
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Net income for the period (as per Statement of Financial Activities)
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Net cash provided by operating activities
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Analysis of cash and cash equivalents
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Total cash and cash equivalents
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THE LODGE AP LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
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Analysis of changes in net debt
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Related party transactions
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During the year the Lodge AP received recharged services, as noted above, from Sandbach School for the net amount shown above. Sandbach School is related to the Lodge AP by virtue of being the sole member and having directors in common.
At 31 March 2026 £70,303 was owed to Sandbach School.
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