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Registered number: 06413331
Charity number: 1124064
LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
CONTENTS
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Reference and administrative details of the Company, 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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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2025
Company registered number
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Charity registered number
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Calder & Co
30 Orange Street
London
WC2H 7HF
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Calders (1883) LLP
Chartered Accountants & Statutory Auditors
30 Orange Street
London
WC2H 7HF
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report together with the financial statements of the Learning Skills Research Foundation Limited for the 1 January 2025 to 31 December 2025. 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 Company 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 principal object of the company is to seek and support investment in academic research within the fields of neuroscience and psychology, in order to afford teachers, parents and others, a better understanding of the learning process and in order to develop new learning skills for application to the needs of children and adults, including those with special needs.
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)'.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
Objectives and activities (continued)
b. Strategies for achieving objectives
Learning Skills Research Foundation continued its fund-raising for its wholly owned subsidiary educational think tank, Learnus (www.learnus.co.uk)
Learnus is an education think tank that seeks to make connections between the world-leading UK research in neuroscience and best classroom practice. Our aim is to ensure that the growing understanding of how the brain works and how it learns translates into improved interventions and educational outcomes. Learnus is uniquely positioned to do this sitting at the interface of researchers and educators, and a track record of running events, publishing materials, helping to run Random Control Trials of new neuroscience-inspired learning activities, and consulting with teachers. There is no equivalent organisation who is working with teachers to build knowledge about the brain, which is so important for understanding the processes of learning.
During this accounting period the following donations were received: £5,000 from Dovedale Foundation (non specific) and £10,000 from the Rothermere Foundation (non specific).
During this period, Professor Michael Thomas, one of our founding members was seconded to the DfE to take up the post of Chief Scientific Advisor. As a result of this posting, he had to step down from the Learnus Council for the duration of his new role.
We recruited the following new members to the council:
-Prof Jo Van Herwegen, Director of Centre for Educational Neuroscience
Dr Anne Murray-Hudson, former Headteacher of Langley Park School for Girls
Gwenneth Lee, Education Advisor Camden Learning
Dr Sarah McCarthy, post graduate researcher School of Psychology,University of Surrey Learnus joined UNESCO Global Alliance on the Science of Learning for Education as a member.
Our Annual Lecture was given by Professor Mary Helen Immordino-Yang, professor of education, psychology and neuroscience at University of Southern California. The title of her lecture was “Weaving a Colourful Cloth: The Science of Emotions, Brain Development, and Effective Teaching”. The lecture was very well attended and the video of the lecture was posted on the Learnus website and on the Learnus YouTube Channel.
Learnus was one of the sponsors for ENCoRE (Educational Neuroscience Collaboration and Research UK conference in April held at Birkbeck College, London) Learnus organised a number of webinars during this period.
* “What does the evidence say about smartphone bans?” given by Professor Pete Etchells, Bath Spar University”
* “Unleashing the Toddlers: Lessons from the new Birkbeck Toddler Lab” given by Professor Denis Mareschal, Director of the Centre for Brain and Cognitive development at Birkbeck, University of London.
* “Working Memory: How it develops and classroom implications for educators” given by Dr Rebecca Gordon, Associate Professor of Cognitive Psychology at UCL
* “Spatial Abilities and Mathematics: From the Lab to the classroom” given by Professor Emily Farran, professor of Cognitive Development, University of Surrey.
Learnus responded to The Curriculum and Assessment Review (England) “call for evidence”. Professor Derek Bell, Director of Learnus wrote a paper on behalf of Learnus which is available on the Learnus website https://www.learnus.co .uk/GCR.pdf
Learnus partnered with University of Surrey in their “SPACE” Project. The programme’s aims were to improve spatial thinking skills leading to improved mathematics outcomes.
Roving Reporter. In this series, we visit organisations leading the way in educational neuroscientific endeavour and make short documentary films about them. All resulting videos are posted on the Learnus website (www.learnus.co.uk) and published on the Learnus YouTube Channel.
In 2025 we filmed Everton Free School, a unique school delivering an innovative personalised curriculum which
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
Objectives and activities (continued)
offers a range of accredited programmes tailored to the abilities and interests of young people.
We also filmed Professor Emily Farran (University of Surrey) and colleagues and their project “Spatial Abilities and Mathematics: From the Lab to the Classroom”
Members of Learnus made several contributions to a new book “Supporting Students with Special Educational Needs and Disabilities; A Neuroscience Approach” to be published by Cambridge University Press in 2026.
In November we held our “FutureEd25" Conference whose ‘theme’ was “The Well-being Challenge”. The Speakers included:
* Professor Pasco Fearon, Director of the Centre for Child, Adolescent and Family Research University of Cambridge
* Professor Dene Szucs, Professor of Cognitive Neuroscience and Psychology, University of Cambridge.
* Dr Rosalyn Hyde, Principal Teaching Fellow in secondary mathematics education at the University of Southampton.
* Jessica Newberry Le Vay, Senior Researcher in the Department of Psychiatry, University of Oxford.
* Professor Jo Van Herwegen, Professor of Development Psychology and Education
UCL
c. Main activities undertaken to further the Company's purposes for the public benefit
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 and are confident that there is an identifiable public benefit.
Achievements and performance
a. Key performance indicators
The charity generates income from donations. In the year to 31st December 2025 income of £17,508 was received.
b. Investment policy and performance
The charity has no investments apart from bank deposits in the form of donations from individuals and trusts.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company 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.
Structure, governance and management
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
Structure, governance and management (continued)
a. Constitution
On 15th June 2022 a special resolution was passed that the name of the company be changed from Learning Skills Research Limited to Learning Skills Research Foundation Limited. This was authorised by Companies House on 27th July 2022.
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 30th October 2007.
b. Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
Appointment of a Director of the charity can be made through an ordinary resolution.
c. Organisational structure and decision-making policies
The structure of the Charity is as follows:
Chris Green (Chairman)
Caroline Shott (CEO)
Lady Mary Tovey (MD and Secretary)
The two Directors (Lady Mary Tovey and Caroline Shott) have responsibility of care for the funds raised. Chris Green and Caroline Shott are responsible for monitoring twice yearly reporting from the beneficiaries. The three key Trustees (mentioned above) meet regularly to deal with affairs of the charity. Full Trustees meetings are held as and when necessary but not less frequently that twice a year.
Plans for future periods
a. Future Developments
The nature of future projects will largely be determined by the findings and recommendations of the recently established Think-tank.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company 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 . 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 Company 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 Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company 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 22 September 2026 and signed on their behalf by:
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C A Shott
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Independent examiner's report to the Trustees of Learning Skills Research Foundation Limited ('the Company')
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I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this 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, for this report, or for the opinions I have formed.
Responsibilities and basis of report
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As the Trustees of the Company (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 Company 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 Company'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.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement..
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Independent examiner's statement
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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 Company 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.
Signed: Dated: 22 September 2026
A Koupland ACA
Calders (1883) LLP
Chartered Accountants
30 Orange Street
London
WC2H 7HF
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
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Total funds brought forward
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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 year.
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The notes on pages 12 to 20 form part of these financial statements.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 06413331
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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The Company 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 year 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.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 06413331
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 22 September 2026 and signed on their behalf by:
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The notes on pages 12 to 20 form part of these financial statements.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.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.
Learning Skills Research Foundation Limited 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.
The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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 Company's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.Accounting policies (continued)
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
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 Company 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.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
The Company 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.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company 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 Company 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.
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Income from donations and legacies
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Analysis of expenditure on charitable activities
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Maths Anxiety (see note 5)
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Governance costs (see note 6)
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Maths Anxiety (see note 5)
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Professional fees (see note 6)
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Website and promotional costs
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Independent examiner's remuneration
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Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts
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The average number of persons employed by the Company during the year was as follows:
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Trustees' remuneration and expenses
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During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
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During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL).
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Statement of funds - current year
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Balance at 1 January 2025
£
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Balance at 31 December 2025
£
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Statement of funds (continued)
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Statement of funds - prior year
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Balance at
1 January 2024
£
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Balance at
31 December 2024
£
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Analysis of net assets between funds
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Analysis of net assets between funds - current year
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Creditors due within one year
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LEARNING SKILLS RESEARCH FOUNDATION LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
14.Analysis of net assets between funds (continued)
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Analysis of net assets between funds - prior year
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Creditors due within one year
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Related party transactions
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The directors consider Learning Skills Foundation Limited (Company Number: 06322787) to be a related party by virtue of company directorships.
As at 31 December 2024, Learning Skills Research Foundation Limited was owed £37,836 (2024: £43,241) from Learning Skills Foundation Limited.
The following payments were made during the year to trustees and those connected to the trustees on a normal commercial basis. E Trevelyan - Johnson (son of C A Shott) £2,675 for lecture filming costs. P Trevelyan – Johnson (spouse of C A Shott) £nil for IT support costs.
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