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2022-08-31-accounts

Annual reportand financial statements
forthe year ended 31 August 2022
Contents Page
Trustees, officers and advisors 1
Report of the Trustees and Strategic Report 2- 15
Independentauditors’ report 16-18
Consolidated statement offinancial activities 19
Consolidated summary income and expenditure account 20
Note of consolidated historical cost profits and losses for the year 20
Balance sheets 21
Consolidated cash flow statement 22
Notes to the financial statements 23 - 46

Trustees, Officers and Adviso rs
Trustees, Governors and Directors
Ms AF l-lazlitt
BA Membership of Committees
SG
(Chair ofGovernors)
Mr NM Homby
(Vice Chair)
BSc ES, F, N. B
Mr TM Boucher
(Chair of Finance & General Purposes Committee)
BA,FCA ES, F, N, B
Mr JJ Smith
(Chairof Education Committee)
BA, MEd, PGCE ED, N
Ms VJ Exelby
Mrs FM Holmes
Dr C Q’Kane
MA
BComm
MA, MB BChir, MSc,
ED, SG, B
ES, F
ED
Dphil
Mr MK Ridley
(Chair of Estates Sub-Committee)
BA, MA, MRICS ES, F, B
Ms EJ Clarke MlnstF(Cert) ED, B
Mrs Cl Ratnage
(Chair of Safeguarding Committee)
MBChB, MRCGP ED, SC
Ms P Diana
Ms C Ross
Ms 5K McNair Scott
(Chair of Business Development Committee)
BSc MA
LLB (F-ions)
ED, SG
SG, F, N
B, E, F
NB
Key to membership of Committees above is as
follows;
Education Committee ED
Safeguarding Committee SG
Finance & General Purposes Committee F
Estates Sub-Committee ES
Nominations, Governance and Remuneration Committee N
Business Development Committee B

for the year ended 31 Au gust 2022 gust 2022
Unrestricted funds Restricted Endowed Total Total
Notes School Others Funds Funds 2022 2021
£000 £000 £000 £000 £‘OOO £000
INCOMING RESOURCES
Donationsandlegacies - - 18 - 18 110
Othertrading activities:
Trading income - 462 - - 462 40
Premises hire 21 - - - 21 -
Income from investments 3 - - 16 19 14
Income from charitable activities:
School activities 22809 - - - 22809 20,834
Other income:
Gan on disposal ci fixed assets - - - - - 1
Total Income and Endowments 22,833 462 18 16 23,329 20,999
RESOURCES EXPENDED
Expenditureon raising funds:
Trading expenditure 5 - 105 - - 105 14
Generating voluntary income 5 145 - - - 145 211
Expenditure on charitable activities
School activities 5 21,910 916 52 13 22,891 20,398
Governance costs 5 51 6 - - 57 50
Total expenditure 22,106 1,027 52 13 23,198 20,673
NET INCOME) (EXPENSE) BEFORE
(LOSSES) / GAINS ON INVESTMENTS
727 (565) (34) 3 131 326
Net (losses) /gains on investments - - - (57) (57) 188
NET INCOME/(EXPENSE) BEFORE
TRANSFERS
4 727 (565) (34) (54) 74 514
Transfers between funds 17 309 (285) (24) - - -
NET MOVEMENT IN FUNDS 1,036 (850) (58) (54) 74 514
Total funds brought forward 17 22,256 2,343 1,660 1,502 27,761 27,247
TOTALFUNDS CARRIED FORWARD 17 23,292 1,493 1,602 1,448 27,835 27,761

2022 2021
Notes £‘OOO £000
Net charitable income 22,867 20958
Less Endowedfund income (16) (42)
Gain on disposal 1
Non-charitable trading income 2 462 40
Total income 23,313 20,957
Charitable expenditure (23,080) (20,659)
Add back Endowed fund expenditure 13 12
Non-charitable trading expenditure 2 (105) (14)
Net Income before investment asset disposals 141 296
(Loss) on disposal of fixed asset investments (41) (2)
Interest payable and similar charges 7 (13)
Interest receivable 19
Surplus of income over expenditure 106 294
Reconciliation to Consolidated statement of financial activities
Reconciliation to Consolidated statement of financial activities
2022 2021
£‘OOO £000
Net incoming resources before recognised gains & losses 131 326
(Loss) on disposal offixed asset investments (41) (2)
Less net income and expenditure on endowed funds 3 (30)
Surplus of income over expenditure 93 294
Note of consolidated historical cost
the yearended 31 August 2022
profits and loss es for
2022 2021
£000 £000
Reported surplus of income over expenditure 93 294
Realisation ofinvestment gains of previous years (41) (2)
Historical surplus on ordinary activities 52 292

Balance Sheets as at 31 Augu st 2022 st 2022
Consolidated School
2022 2021 2022 2021
Notes £000 £000 t000 £000
Fixed assets
Tangible assets 9 30,180 29,632 2,741 2,490
Investments 10 2,146 2,207 2,146 2,207
32,326 31,839 4,887 4,697
Current assets
Stocks 11 20 19 20 19
Debtors 12 2,563 3,678 39,802 39,159
Investments 10 164 329 154 319
Cash at bank and in hand 6,658 3,793 5,793 3,333
9,405 7,819 45,769 42,830
Creditors: amounts falling due wilhin one
year 13 (10,032) (9,018) (21,265) (20,079)
Net current (liabilities) I assets (627) (1,199) 24,504 22,751
Total assets less current liabilitIes 31,699 30,640 29,391 27,448
Creditors: amounts falling due after more
than one year
Advance fees 15 (640) (728) (640) (728)
Bank Loans 13 (1,500) (500) (1,500) (500)
Final term deposits 14 (1,175) (1,102) (1,175) (1,102)
(3,315) (2,330) (3,315) (2,330)
Pension deficit 20 (549) (549) (549) (549)
Net assets 27,835 27,761 25,527 24.569
Represented by
Endowed funds 17 1,448 1,502 1,448 1,502
Restricted funds 17 1,602 1,660 787 811
Unrestricted funds
Designated 17 126 125 126 125
Retained income 17 24,659 24,474 23,166 22,131
Non-charitable trading funds 17
Total Unrestricted funds 24,785 24,599 23,292 22,256
Total funds 27,835 27,761 25,527 24,569

forthe year ended 31 Augus t 2022
2022 2021
Notes £‘OOO £000
Net cash inflow from operating activities 22 3,689 1,895
Net cash outflow from investing activities 23 (1,824) (1698)
Net cash inflow before financing 1,865 197
Net cash inflow from financing activities 1,000 500
Increase in cash in the year 2425 2,865 697


House School and third parties.
It donates its taxable profits to
31 August were:
the School. Its results fort he year to
2022 2021
£000 £000
Turnover 462 40
Costofsales (97) (9)
Gross profit 365 31
Administration expenses (3) (5)
Donation to other registered charities (5) -
Profit on ordinary activities before taxation 357 26
Tax on profit on ordinary activities - -
Profit forthe financial year 357 26
Donation to Downe House School 357 26
Cost ofsales include £21363 (2021: £Nil) for accommodation services pro vided by the S chool.
2022 2021
£000 £000
Total assets 428 45
Total liabilities (428) (45)
Net assets - -
3
Incoming resources from school activities
3
Incoming resources from schoo
l activities
2022 2021
£‘OOO £000
Gross fees receivable 23,653 21664
Bursaries, grants and scholarships (944) (915)
Net fee income 22,709 20,749
Registration fees 100 85
22,809 20834

4
Net income
!(expense) before transfers
2022 2021
toaD £000
Net income/(expense) before fransfers is stated after charging:
Depreciation on owned assets 1,435 1,384
Operating ease rentals — equipment 30 27
Auditors remuneration
- foraudit services, net of vat (School: £33000 (2021: £28,000)) 40 35
- vat on audit services 8 7
- Other assurance services 39 9
- Tax compliance services 9 8
Staff costs
Wages and salaries 11,677 10,879
Social security costs 1,554 1,221
Pension contributions 1,774 1715
15,005 13,815

2022 2021
Number Number
£60,001 - £70,000 7 8
£70,001 - £80,000 4 6
£80,001 - £90000 3 3
£90,001 - £100,000 1
£100,001 -E110,000 2 2
£110,001 -E120,000
£260,001 - £270,000

5
Analysis of
total res ources expe nded
Total Total
Staff costs Depreciation Other 2022 2021
£000 £000 £000 £000 £000
Expenditure on raising ftjnds:
Trading expenditure 105 105 14
Generating voluntary income 69 76 145 211
69 - 181 250 225
Expenditure on school activities
Teaching 8,437 239 1,571 10,247 9.091
Welfare 3,768 117 1,700 5,585 5,117
Premises 727 1,018 2,121 3,866 3,536
Support costs for schooling 2,004 61 1,128 3,193 2,654
14,936 1,435 6,520 22,891 20,398
Governance Costs - - 57 57 50
Total expenditure 15,005 1,435 6,758 23,198 20,673

2022 2021
£000 £000
Audit 48 42
Other 9 8
57 50

2022 2021
£‘DOO £000
Interest payable and similarcharges
On bank overdraftand other borrowings 13

9
Tangible asset
s
Freehold Equipment
land & Computer Motor
& buildings furnishings equipment Vehicles Total
£000 £000 £‘OOO £000 £000
(a) Consolidated
Cost
Mat 1 September2021 38,915 9,277 2,529 233 50,954
Additions 1,342 299 329 13 1,983
Disposals - - - - -
As at 31 August 2022 40,257 9,576 2,856 246 52,937
Accumulateddepreciation
As at 1 September 2021 10,648 8,475 2,022 177 21,322
Charge for year 995 210 208 22 1,435
Disposals - - - - -
As at 31 August 2022 11,643 8,685 2,230 199 22,757
Net book value
As at 31 August 2022 26614 891 628 47 30,180
As at 31 August 2021 28,267 802 507 56 29,632

Freehold Equipment
land & Computer Motor
& buildings furnishings equipment Vehicles Total
£000 £‘OOO £000 £‘OOO £‘OOO
(b) School
Cost
As at 1 September 2021 1,255 9,143 2,529 233 13,160
Additions 78 299 329 13 719
Disposals - - -
-
As at 31 August 2022 1333 9,442 2858 246 13,879
Accumulated depreciation
As at 1 September 2021 130 8,341 2022 177 10,670
Charge foryear 28 210 208 22 468
Disposals - - - -
-
As at 31 August 2022 158 8,551 2230 199 11,138
Net book value
As at 31 August 2022 1,175 891 628 47 2,741
As at 31 August 2021 1,125 802 501 56 2,490

10
Investments
(a) consolidated
Restricted: Expendable
Appeal Endowment:
Fund Bursary and Designated:
Building
projects
scholarships
Fund
Advance
fees
Total
LOGO £000 £‘OOO £‘OOO
As at 1 September 2021 10 1,502 1,024 2.536
Additions 513 513
Disposals at opening market
value/cost (551) (172) (723)
Revalualions (16) (16)
As at 31 August 2022 10 1,448 852 2,310
UK Listed securities - 1,398 748 2,146
Cash and short term deposits 10 50 104 164
10 1,448 852 2,310
Historical cost
As at 31 August 2022 10 1,156 852 2,018
Asat3l August2021 10 1.153 1,024 2,187
Movement on gains
Unrealised gains at
I September2021 - 349 - 349
Less: Disposals in year - (41) - (41)
- 308 - 306
Revaluations in year - (16) - (16)
As at 31 August2022 - 292 - 292
The investments are included in the consolidated b alance sheet as follows:
2022 2021
£000 £000
Fixed asset investments 2,146 2,207
Currentassetinvestments 164 329
2,310 2,536


(b) School
Expendable
Endowment:
Bursary and Designated:
scholarships Advance
Fund fees Total
£000 £000 E’G00
As at I September 2021 1502 1,024 2,526
Additions 513 513
Dispcs&s at opening market
value/cost (551) (172) (723)
Revaluations (16) (16)
As at 31 August 2022 1,448 852 2,300
UK Listed securities 1.398 748 2,146
Cash and short term deposits 50 104 154
1,448 852 2,300
Historical cost
As at 31 August 2022 1.156 852 2,008
As at 31 August 2021 1,153 1,024 2,177
Movement on gains
Unrealised gains at
1 September 2021 349 - 349
Less: Disposals in year (41) - (41)
308 - 308
Revaluations in year (16) - (16)
As at 31 August 2022 292 - 292
The investments are included in the School balan ce sheet as follows:
2022 2021
£‘OOO £000
Fixed asset investments 2,146 2,207
Current asset investments 154 319
2,300 2,526

11
S
toc ks
Consolidated School
2022 2021 2022 2021
£000 £000 £000 £000
Stationery and consumables 20 19 20 19

There is no significant difference bet
12
Debtors
ween the replacemen t cost of sto cks and the value sta ted.
Consolidated School
2022 2021 2022 2021
£000 £000 £000 £000
Fees 2,416 3,553 2,416 3,553
Sundry debtors and prepayments 147 125 137 112
Amounts due from sub&diary
undertakings (see below) 37,249 37,360
2,563 3,678 39,802 39159
Fees invoiced in advance are shown within creditors (note 13) and amounts not received by the
balance sheet date shown above as fee debtors.
Consolidated School
Amounts due from subsidiary 2022 2021 2022 2021
undertakings: (see above) £‘OOO £000 £000 £000
Due within one year 35,363 35,494
Loan due after more than one
year 1,866 1,866
- - 37,249 37,360

Consolidated School
2022 2021 2022 2021
E’OOC £000 £000 £000
Bank loans and overdrafts - - -
-
Trade creditors 777 401 777 401
Concessionary loans due to
subsidiary undertakings - - 11733 11087
Taxation and social security 329 289 311 288
Other creditors and accruals 907 479 425 454
Refundable deposits 180 173 180 173
Fees invoiced in advance 7,611 7,501 7,611 7(501
9,804 8,843 21,037 19,go4
Advance fees (note 15) 228 175 228 175
10,032 9,018 21,265 20,079

14 Final term depos its more than on e year
Consolidated School
2022 2021 2022 2021
£‘OOO £000 £000 £000
Due between 1 and 2 years 336 181 336 181
Due in greater than 2 years 839 921 839 921
1,175 1,102 1,175 1,102

,
in the advance fees payment scheme, payments
will be applied to offset fees as follows:
2022 2021
£000 £000
Consolidated and School
After 5years - 48
Within 2 to 5 years 412 499
Within ito 2 years 228 181
640 728
Within 1 year (note 13) 228 175
868 903
£000
As at 1 September 2021 903
New contracts 138
Amounts accrued to contracts 2
Withdrawal from fund -
1,043
Amounts utilised in payment of fees:
To the School (175)
As at 31 August 2022 868

Tangible
fixed Net current Long term
assets Investments liabilities liabilities Total
£000 £000 £000 £‘OOO £000
Endowed funds - 1,448 - - 1448
Restricted funds 1,592 10 - - 1,602
Unrestricted funds 28,588 852 (791) (3,864) 24,785
30,180 2,310 (791) (3,864) 27,835

Tangible
fixed Net current Long term
assets investments assets liabilities Total
£000 £‘OOO £000 £000 £‘OOO
Endowed funds - 1A48 - - 1,448
Restricted funds 787 - - - 787
Unrestricted funds 1,954 852 24,350 (3,864) 23,292
2741 2,300 24,350 (3,884) 25,527

17
Funds
(a) Consolidated
Total Total
1 September Incoming Resources Investment 31 August
2021 resources expended Transfers loss 2022
£000 £000 £000 £000 £000 £‘OOO
Endowed funds (expendable)
Olive Willis Bursary and
Scholarships fund 1,502 16 (13) (57) 1,448
1,502 16 (13) (57) 1,448
Restricted funds
Appeal funds (building
projects) 1,444 - (52) (24) - 1,368
Foundation 216 18 - - - 234
1,660 18 (52) (24) - 1,602
Unrestricted funds
Designatedfunds
Advance fees 125 3 (2) - - 126
Non-charitable trading
Funds - 462 (105) (357) - -
Other unrestricted funds
Retained income 24,474 22,830 (23,026) 381 - 24,659
Total unrestricted funds 24599 23,295 (23,133) 24 - 24,785
Total funds 27,761 23,329 (23,198) - (57) 27,835

17
Funds
(1) School
Total ‘I Total 31
September Incoming Resources Investment August
2021 resources expended Transfers loss 2022
£000 £‘OOO £000 £‘OOO £‘OOO £‘OOO
Endowed funds
Olive Willis Bursary and
Scholarships fund 1,502 16 (13) - (57) 1,448
1,502 16 (13) - (57) 1,448
Restricted funds
Appeal fund (building
projects) 811 - - (24) - 787
811 - - (24) - 767
Unrestrictedfunds
Designatedfunds
Advance fees 125 3 (2) - - 126
Other unrestricted
funds
Retained
income/(expense) 22,131 22,830 (22,104) 309 - 23166
Totalfunds 24,569 22849 (22,119) 285 (57) 25,527

At 31 August 2022 the School. and group, had total
buildings undernon-cancellable operating leases as
commitmentsfor items otherthan land an
follows:
d
2022 2021
£‘aOO £000
Consolidated
Less than one year 41 27
1 to 5 years 68 38
Greater than 5 years - -
109 65
School
Less than one year 40 26
lto5years 68 38
Greater than 5 years - -
108 64

£000
Provision as at 1 September 2021 549
Deficit contributionmade 37
Increase in provision (37)
Provision as at 31 August 2022 549


intra group adjustments.
g ppp
2022 2021
Downe House Trust £‘OOO £000
Total incoming resources 646 647
Total resources expended (1,545) (1302)
Net movement in funds (899) (655)
Total assets 39,184 38,241
Total liabilities (37,313) (35,471)
Total funds 1,871 2,770
2022 2021
Downe House Foundation £000 £000
Total incoming resources 18 82
Total resources expended (3) (5)
Net movement in funds 15 77
Total assets 445 427
Total liabilities (8) (5)
Total funds 437 422

22
Reconciliation of net income to ne
operating activities
t cash inflowfrom
2022 2021
£‘OOD £000
Net income before transfers 74 514
Depreciation charges 1,435 1,384
Gain on disposal offixed assets (1)
Losses/(gains) on investments 57 (188)
Interest payable 13 -
Investment income (19) (14)
Decrease/(Increase) in debtors 1,115 (384)
Increase in creditors 1,014 554
Net cash inflow from operating activities 3,689 1,895

23
Cash flows from investing activ
ities
2022 2021
£000 £000
Investment income 19 14
Interest payable (13) -
Purchase oftangible lixed assets (1,983) (1,681)
Receipts from sale offixed assets - 6
Purchase of investments (513) (1,091)
Receipts from sale of investments 666 1,034
Net cash {outflow)/inflow (1,824) (1698)

Cash at bank
and in hand
less overdraft Total
£000 £000
Balance as
at 1 September 2021 3,793 3,793
Cash flows 2,865 2865
Balance as at 31 August 2022 6,658 6,658

2022 2021
. £000 £000
Increase in cash in the year 2,865 697
Movement in net funds in year 2,865 697
Net funds at the beginning ofthe year 3,793 3,096
Net funds atthe end ofthe year 6,658 3,793

28
Comparative State
ended 31 August 2021
men t of Financial t of Financial activitie s for th e year
Unrestricted funds Restricted Endowed Total
Notes School Others Funds Funds 2021
£000 £‘OOO £000 £000 £000
INCOMING RESOURCES
Donations and legacies 82 28 110
Other trading activities:
Trading income 40 - 40
Premises hire
Income from investments 14 14
Income from charitable activities:
School activities 20,834 - 20834
Other income:
Gain on disposal ci fixedassets 1 - I
Total Income and Endowments 20,635 40 82 42 20,999
RESOURCES EXPENDED
Expenditure on raising funds:
Trading expenditure 5 - 14 - - 14
Generating voluntary income 5 211 - - - 211
Expenditure on charitable activities
School activities 5 19455 819 52 12 20,398
Governance costs 5 44 6 - - 50
Total expenditure 19,710 899 52 12 20,673
NET INCOME /(EXPENSES) BEFORE 1,125 (859) 30 30 328
(LOSSES) I GAINS ON INVESTMENTS
Net (losses)/gains on investments - - - 188 188
NETINCOME/(EXPENSES)BEFORE 4 1,125 (859) 30 218 514
TRANSFERS
Transfers between funds 17 (227) 250 (23) -
NET MOVEMENT IN FUNDS 698 (609) 7 218 514
Total funds brought forward 17 21,358 2,952 1,653 1284 27,247
TOTAL FUNDS CARRIED FORWARD 17 22,256 2,343 1660 1,502 27,781