01 Identity
Registration and reporting
- Registration status
- Registered
- Reporting status
- Submission Received
- Charity type
- Charitable company
- Registered
- 14 January 1966
- Removed
- Not supplied
- Company number supplied
- 00141076
- Financial period
- 1 August 2024 – 31 July 2025
- Latest income
- £28,817,855
- Latest expenditure
- £27,057,534
- Gift Aid
- Yes
- Owns or uses land
- Yes
- In administration
- No
- Insolvent
- No
- CIO
- No
Public contact address: The Bursary, Headington School, Headington, Headington, Oxfordshire, OX3 0BL
Website recorded by the regulator: www.headingtonschool.com (displayed as text)
02 Activities
What the charity does
Provision of education for day and boarding pupils. Additionally, the provision of welfare support to pupils' education.
03 Official extract
Charity Annual Return History
- Fin Period Start Date
- 1 August 2024
- Fin Period End Date
- 31 July 2025
- Ar Cycle Reference
- AR25
- Reporting Due Date
- 31 May 2026
- Date Annual Return Received
- 13 May 2026
- Date Accounts Received
- 13 May 2026
- Total Gross Income
- £28,817,855
- Total Gross Expenditure
- £27,057,534
- Fin Period Start Date
- 1 August 2023
- Fin Period End Date
- 31 July 2024
- Ar Cycle Reference
- AR24
- Reporting Due Date
- 31 May 2025
- Date Annual Return Received
- 23 May 2025
- Date Accounts Received
- 23 May 2025
- Total Gross Income
- £34,968,275
- Total Gross Expenditure
- £25,414,921
- Fin Period Start Date
- 1 August 2022
- Fin Period End Date
- 31 July 2023
- Ar Cycle Reference
- AR23
- Reporting Due Date
- 31 May 2024
- Date Annual Return Received
- 30 May 2024
- Date Accounts Received
- 30 May 2024
- Total Gross Income
- £24,288,917
- Total Gross Expenditure
- £22,546,369
- Fin Period Start Date
- 1 August 2021
- Fin Period End Date
- 31 July 2022
- Ar Cycle Reference
- AR22
- Reporting Due Date
- 31 May 2023
- Date Annual Return Received
- 26 May 2023
- Date Accounts Received
- 26 May 2023
- Total Gross Income
- £23,585,610
- Total Gross Expenditure
- £20,663,686
- Fin Period Start Date
- 1 August 2020
- Fin Period End Date
- 31 July 2021
- Ar Cycle Reference
- AR21
- Reporting Due Date
- 31 May 2022
- Date Annual Return Received
- 31 May 2022
- Date Accounts Received
- 31 May 2022
- Total Gross Income
- £20,086,254
- Total Gross Expenditure
- £18,733,871
04 Official extract
Charity Annual Return Parta
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 August 2024
- Fin Period End Date
- 31 July 2025
- Ar Due Date
- 31 May 2026
- Ar Received Date
- 13 May 2026
- Total Gross Income
- £28,817,855
- Total Gross Expenditure
- £27,057,534
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 55
- Count Salary Band 70001 80000
- 25
- Count Salary Band 80001 90000
- 19
- Count Salary Band 90001 100000
- 11
- Count Salary Band 100001 110000
- 3
- Count Salary Band 110001 120000
- 0
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 1
- Count Salary Band 140001 150000
- 0
- Count Salary Band 150001 200000
- 2
- Count Salary Band 200001 250000
- 0
- Count Salary Band 250001 300000
- 1
- Count Salary Band 300001 350000
- 0
- Count Salary Band 350001 400000
- 0
- Count Salary Band 400001 450000
- 0
- Count Salary Band 450001 500000
- 0
- Count Salary Band Over 500000
- 0
- Count Volunteers
- 9
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 August 2023
- Fin Period End Date
- 31 July 2024
- Ar Due Date
- 31 May 2025
- Ar Received Date
- 23 May 2025
- Total Gross Income
- £34,968,275
- Total Gross Expenditure
- £25,414,921
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 37
- Count Salary Band 70001 80000
- 22
- Count Salary Band 80001 90000
- 11
- Count Salary Band 90001 100000
- 6
- Count Salary Band 100001 110000
- 3
- Count Salary Band 110001 120000
- 0
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 1
- Count Salary Band 140001 150000
- 0
- Count Salary Band 150001 200000
- 2
- Count Salary Band 200001 250000
- 0
- Count Salary Band 250001 300000
- 0
- Count Salary Band 300001 350000
- 1
- Count Salary Band 350001 400000
- 0
- Count Salary Band 400001 450000
- 0
- Count Salary Band 450001 500000
- 0
- Count Salary Band Over 500000
- 0
- Count Volunteers
- 13
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 August 2022
- Fin Period End Date
- 31 July 2023
- Ar Due Date
- 31 May 2024
- Ar Received Date
- 30 May 2024
- Total Gross Income
- £24,288,917
- Total Gross Expenditure
- £22,546,369
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 27
- Count Salary Band 70001 80000
- 20
- Count Salary Band 80001 90000
- 11
- Count Salary Band 90001 100000
- 2
- Count Salary Band 100001 110000
- 1
- Count Salary Band 110001 120000
- 1
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 1
- Count Salary Band 140001 150000
- 0
- Count Salary Band 150001 200000
- 1
- Count Salary Band 200001 250000
- 0
- Count Salary Band 250001 300000
- 1
- Count Salary Band 300001 350000
- 0
- Count Salary Band 350001 400000
- 0
- Count Salary Band 400001 450000
- 0
- Count Salary Band 450001 500000
- 0
- Count Salary Band Over 500000
- 0
- Count Volunteers
- 7
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 August 2021
- Fin Period End Date
- 31 July 2022
- Ar Due Date
- 31 May 2023
- Ar Received Date
- 26 May 2023
- Total Gross Income
- £23,585,610
- Total Gross Expenditure
- £20,663,686
- Charity Raises Funds From Public
- Yes
- Charity Professional Fundraiser
- No
- Charity Commercial Participator
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- No
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 27
- Count Salary Band 70001 80000
- 14
- Count Salary Band 80001 90000
- 11
- Count Salary Band 90001 100000
- 0
- Count Salary Band 100001 110000
- 2
- Count Salary Band 110001 120000
- 1
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 0
- Count Salary Band 140001 150000
- 1
- Count Salary Band 150001 200000
- 1
- Count Salary Band 250001 300000
- 1
- Count Volunteers
- 14
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 August 2020
- Fin Period End Date
- 31 July 2021
- Ar Due Date
- 31 May 2022
- Ar Received Date
- 31 May 2022
- Total Gross Income
- £20,086,254
- Total Gross Expenditure
- £18,733,871
- Charity Raises Funds From Public
- Yes
- Charity Professional Fundraiser
- No
- Charity Commercial Participator
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- Yes
- Count Govt Grants
- £12
- Income From Government Grants
- £327,026
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 21
- Count Salary Band 70001 80000
- 20
- Count Salary Band 80001 90000
- 4
- Count Salary Band 90001 100000
- 1
- Count Salary Band 100001 110000
- 3
- Count Salary Band 110001 120000
- 0
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 2
- Count Salary Band 140001 150000
- 0
- Count Salary Band 150001 200000
- 0
- Count Salary Band 200001 250000
- 1
- Count Salary Band 250001 300000
- 0
- Count Salary Band 300001 350000
- 0
- Count Salary Band 350001 400000
- 0
- Count Salary Band 400001 450000
- 0
- Count Salary Band 450001 500000
- 0
- Count Salary Band Over 500000
- 0
- Count Volunteers
- 27
05 Official extract
Charity Annual Return Partb
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 August 2024
- Fin Period End Date
- 31 July 2025
- Ar Due Date
- 31 May 2026
- Ar Received Date
- 13 May 2026
- Income Donations And Legacies
- 662180
- Income Other Trading Activities
- 763178
- Income Charitable Activities
- 27022021
- Income Investments
- 283086
- Income Other
- 87390
- Income Total Income And Endowments
- 28817855
- Income Legacies
- 16800
- Income Endowments
- 0
- Expenditure Raising Funds
- £822,958
- Expenditure Charitable Expenditure
- £26,234,576
- Expenditure Other
- 0
- Expenditure Total
- 27057534
- Expenditure Investment Management
- 1701
- Expenditure Grants Institution
- 0
- Expenditure Governance
- 166482
- Expenditure Support Costs
- 2814047
- Expenditure Depreciation
- 1688660
- Gain Loss Investment
- 11903
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 950131
- Gain Loss Other
- 0
- Reserves
- £44,811,757
- Assets Total Fixed
- 50647355
- Assets Own Use
- 50330690
- Assets Long Term Investment
- 316665
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £6,962,465
- Assets Total Liabilities
- £12,238,561
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £45,371,259
- Creditors One Year Total Current
- 7267212
- Creditors Falling Due After One Year
- 4971349
- Assets Cash
- £5,088,207
- Funds Endowment
- 0
- Funds Unrestricted
- 44812908
- Funds Restricted
- 558351
- Funds Total
- 45371259
- Count Employees
- 422
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 August 2023
- Fin Period End Date
- 31 July 2024
- Ar Due Date
- 31 May 2025
- Ar Received Date
- 23 May 2025
- Income Donations And Legacies
- 8023926
- Income Other Trading Activities
- 700538
- Income Charitable Activities
- 25891021
- Income Investments
- 97135
- Income Other
- 255655
- Income Total Income And Endowments
- 34968275
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £726,003
- Expenditure Charitable Expenditure
- £24,688,918
- Expenditure Other
- 0
- Expenditure Total
- 25414921
- Expenditure Investment Management
- 3436
- Expenditure Grants Institution
- 0
- Expenditure Governance
- 165142
- Expenditure Support Costs
- 2770987
- Expenditure Depreciation
- 1478249
- Gain Loss Investment
- 30341
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £42,077,435
- Assets Total Fixed
- 50402480
- Assets Own Use
- 50095467
- Assets Long Term Investment
- 307013
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £7,257,228
- Assets Total Liabilities
- £15,010,804
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £42,648,904
- Creditors One Year Total Current
- 7297076
- Creditors Falling Due After One Year
- 7713728
- Assets Cash
- £5,875,489
- Funds Endowment
- 0
- Funds Unrestricted
- 42078586
- Funds Restricted
- 570318
- Funds Total
- 42648904
- Count Employees
- 413
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 August 2022
- Fin Period End Date
- 31 July 2023
- Ar Due Date
- 31 May 2024
- Ar Received Date
- 30 May 2024
- Income Donations And Legacies
- 285381
- Income Other Trading Activities
- 435665
- Income Charitable Activities
- 23140676
- Income Investments
- 76422
- Income Other
- 350773
- Income Total Income And Endowments
- 24288917
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £609,414
- Expenditure Charitable Expenditure
- £21,936,955
- Expenditure Other
- 0
- Expenditure Total
- 22546369
- Expenditure Investment Management
- 5325
- Expenditure Grants Institution
- 0
- Expenditure Governance
- 248859
- Expenditure Support Costs
- 2253666
- Expenditure Depreciation
- 1293136
- Gain Loss Investment
- -11145
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £32,701,430
- Assets Total Fixed
- 42881471
- Assets Own Use
- 41242185
- Assets Long Term Investment
- 1639286
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £1,656,124
- Assets Total Liabilities
- £11,472,386
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £33,065,209
- Creditors One Year Total Current
- 5467386
- Creditors Falling Due After One Year
- 6005000
- Assets Cash
- £665,940
- Funds Endowment
- 0
- Funds Unrestricted
- 32702581
- Funds Restricted
- 362628
- Funds Total
- 33065209
- Count Employees
- 382
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 August 2021
- Fin Period End Date
- 31 July 2022
- Ar Due Date
- 31 May 2023
- Ar Received Date
- 26 May 2023
- Income Donations And Legacies
- 595597
- Income Other Trading Activities
- 462240
- Income Charitable Activities
- 22070674
- Income Investments
- 27570
- Income Other
- 429529
- Income Total Income And Endowments
- 23585610
- Income Legacies
- 153195
- Income Endowments
- 0
- Expenditure Raising Funds
- £599,698
- Expenditure Charitable Expenditure
- £20,063,988
- Expenditure Other
- 0
- Expenditure Total
- 20663686
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 0
- Expenditure Governance
- 86412
- Expenditure Support Costs
- 2472599
- Expenditure Depreciation
- 1220532
- Gain Loss Investment
- -37299
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £30,945,018
- Assets Total Fixed
- 37244281
- Assets Own Use
- 36488525
- Assets Long Term Investment
- 755756
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £2,797,974
- Assets Total Liabilities
- £8,708,194
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £31,334,061
- Creditors One Year Total Current
- 4588206
- Creditors Falling Due After One Year
- 4119988
- Assets Cash
- £1,731,719
- Funds Endowment
- 0
- Funds Unrestricted
- 30946169
- Funds Restricted
- 387892
- Funds Total
- 31334061
- Count Employees
- 371
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 August 2020
- Fin Period End Date
- 31 July 2021
- Ar Due Date
- 31 May 2022
- Ar Received Date
- 31 May 2022
- Income Donations And Legacies
- 516072
- Income Other Trading Activities
- 218665
- Income Charitable Activities
- 18637142
- Income Investments
- 11940
- Income Other
- 702435
- Income Total Income And Endowments
- 20086254
- Income Legacies
- 2200
- Income Endowments
- 0
- Expenditure Raising Funds
- £357,488
- Expenditure Charitable Expenditure
- £18,376,383
- Expenditure Other
- 0
- Expenditure Total
- 18733871
- Expenditure Investment Management
- 3038
- Expenditure Grants Institution
- 0
- Expenditure Governance
- 85225
- Expenditure Support Costs
- 2195758
- Expenditure Depreciation
- 1138836
- Gain Loss Investment
- 72781
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £28,093,003
- Assets Total Fixed
- 36802137
- Assets Own Use
- 36289142
- Assets Long Term Investment
- 512995
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £1,382,470
- Assets Total Liabilities
- £9,735,171
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £28,449,436
- Creditors One Year Total Current
- 4350698
- Creditors Falling Due After One Year
- 5384473
- Assets Cash
- £586,750
- Funds Endowment
- 0
- Funds Unrestricted
- 28094154
- Funds Restricted
- 355282
- Funds Total
- 28449436
- Count Employees
- 368
- Consolidated Accounts
- Yes
06 Official extract
Charity Area Of Operation
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Oxfordshire
- Welsh Ind
- No
07 Official extract
Charity Classification
- Classification Code
- 102
- Classification Type
- What
- Classification Description
- Education/training
- Classification Code
- 201
- Classification Type
- Who
- Classification Description
- Children/young People
- Classification Code
- 305
- Classification Type
- How
- Classification Description
- Provides Buildings/facilities/open Space
- Classification Code
- 301
- Classification Type
- How
- Classification Description
- Makes Grants To Individuals
- Classification Code
- 310
- Classification Type
- How
- Classification Description
- Other Charitable Activities
- Classification Code
- 306
- Classification Type
- How
- Classification Description
- Provides Services
- Classification Code
- 207
- Classification Type
- Who
- Classification Description
- The General Public/mankind
08 Official extract
Charity Event History
- Charity Name
- Headington School Oxford Limited
- Charity Event Order
- 4
- Event Type
- Asset transfer in
- Date Of Event
- 2026-01-23T00:00:00
- Reason
- Transfer of funds
- Assoc Organisation Number
- 309685
- Assoc Registered Charity Number
- 309685
- Assoc Charity Name
- RYE ST ANTONY SCHOOL LIMITED
- Charity Name
- Headington School Oxford Limited
- Charity Event Order
- 2
- Event Type
- Asset transfer in
- Date Of Event
- 2023-01-09T00:00:00
- Reason
- Does not operate
- Assoc Organisation Number
- 288920
- Assoc Registered Charity Number
- 288920
- Assoc Charity Name
- HEADINGTON SCHOOL PARENTS ASSOCIATION
- Charity Name
- Headington School Oxford Limited
- Charity Event Order
- 3
- Event Type
- Asset transfer in
- Date Of Event
- 2026-01-23T00:00:00
- Reason
- Transfer of funds
- Assoc Organisation Number
- 309686
- Assoc Registered Charity Number
- 309685
- Assoc Charity Name
- RYE ST ANTONY EDUCATIONAL TRUST
- Charity Name
- Headington School Oxford Limited
- Charity Event Order
- 1
- Event Type
- Standard registration
- Date Of Event
- 1966-01-14T00:00:00
09 Official extract
Charity Governing Document
- Governing Document Description
- MEMORANDUM AND ARTICLES INCORPORATED 23/07/1915AS AMENDED BY SPECIAL RESOLUTION(S) DATED 28/01/1991AS AMENDED BY SPECIAL RESOLUTION(S) DATED 28/01/1994AS AMENDED BY SPECIAL RESOLUTION(S) DATED 01/02/2002AS AMENDED BY SPECIAL RESOLUTION(S) DATED 05/12/2008AS AMENDED BY SPECIAL RESOLUTION(S) DATED 24/03/2014 as amended on 01 Dec 2023 as amended on 19 Aug 2024 as amended on 26 Mar 2026
- Charitable Objects
- To advance education for the benefit of the public in any way that the trustees see fit, including the provision, maintenance and support of a school or schools, wherein the core values and teaching shall reflect a broad Christian ethos, but also supporting pupils of all faiths and with none.
- Area Of Benefit
- NOT DEFINED
10 Official extract
Charity Other Names
- Charity Name Id
- 686563
- Charity Name Type
- Previous name
- Charity Name
- Headington Rye Oxford Limited
- Charity Name Id
- 101219
- Charity Name Type
- Previous name
- Charity Name
- HEADINGTON SCHOOL OXFORD LIMITED
11 Official extract
Charity Policy
- Policy Name
- Investment
- Policy Name
- Internal risk management policy and procedures
- Policy Name
- Volunteer management
- Policy Name
- Serious incident reporting policy and procedures
- Policy Name
- Complaints handling
- Policy Name
- Investing charity funds policy and procedures
- Policy Name
- Trustee expenses policy and procedures
- Policy Name
- Internal charity financial controls policy and procedures
- Policy Name
- Paying staff
- Policy Name
- Financial reserves policy and procedures
- Policy Name
- Risk management
- Policy Name
- Safeguarding vulnerable beneficiaries
- Policy Name
- Social media policy and procedures
- Policy Name
- Safeguarding policy and procedures
- Policy Name
- Conflicting interests
- Policy Name
- Complaints policy and procedures
- Policy Name
- Campaigns and political activity policy and procedures
- Policy Name
- Engaging external speakers at charity events policy and procedures
- Policy Name
- Bullying and harassment policy and procedures
- Policy Name
- Trustee conflicts of interest policy and procedures