## ## |Index.|||| |---|---|---|---| |Company
information|||| |Chair's
Report|||| |Trustees'
Annual
Report.|||| |Independent
Auditor's|Report to the Members|of Lantra.|18| |Group Statement
of Financial Activities.|||23| |Balance Sheet.|||25| |Group Cash Flow Statement|||26| |Principal Accounting|Policies||27| |Notes to the Financial|Statements.||| ## |Company|Registration|Registration|Registration|Number:|02823181||||| |---|---|---|---|---|---|---|---|---|---| |Charity Registration|||Number:||1022991||||| |Scottish Charity||Number:|||SC039039||||| |Registered|office:||||Lantra House||||| ||||||Stoneleigh
Park||||| ||||||Coventry||||| ||||||CV8 2LG||||| |Trustees:|||||Heather Peck (Chair)||||| ||||||William
Lyle Andrew||||| ||||||Sarah Batten||||| ||||||Richard Clarke||||| ||||||Jane Craigie||||| ||||||Henry Graham
(Retired 30/06/2022)||||| ||||||Charles John Henning||OBE||| ||||||Dr Geoff Mackey||||| ||||||Martin Redfearn||||| ||||||Peter Rees||||| ||||||Dr Mary Thomson|(Appointed|||1/07/2021)| ||||||Prof David Roberts (Appointed||||1/07/2021)| |Chief Executive||and||Senior Staff".|Marcus Potter (Chief Executive||||Officer)| ||||||Robert Tabor (Commercial|||Director)|| ||||||David Cooke (Operations|||Director)|| ||||||Rachel Campbell|(Human||Resources|| ||||||Director)||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Group statement
o|ffina|ncial
a|ctivities|||| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||Funds|Funds|Funds|Funds| ||||31 INarch|31 March|31 March|31 March| ||||2022|2022|2022|2021| |INCOME AND ENDOWMENTS||||||| |FROIN:||Note||||| |Income from Donations|8|||||| |legacies|||19,289||19,289|601,585| |Invest.ments|||222||222|1,054| |Charitable
activities||||||| |- Awarding
and Learning|||6,182,532|5,595|6,188,127|3,650,221| |—Grants and other||||||| |Government
contracts|||4,418,081||4,418,081|3,151,543| |—Other services provided|||286,171||286,171|278,898| |Total group income|||10,906,295|5,595|10,911,890|7,683,301| |EXPENDITURE ON:||||||| |Charitable
activities|||9,818,880|1,496|9,820,376|7,454,929| |Total resources expended|||9,818,880|1,496|9,820,376|7,454,929| |Net gains on investments||12|77694||77694|208 625| |Net Income/(expenditure)|||1,165,109|4,099|1,169,208|436,997| |Transfer between
funds|||10000|10000||| |Net movement
in funds|||1,155,109|14,099|1,169,208|436,997| |Total funds brought
forward|||3,648,287|6,665|3,654,952|3,217,955| |Total funds carried forward||15|4,803,396|20,764|4,824,160|3,654,952| ## |||Unrestricted|Restricted|| |---|---|---|---|---| |||Funds for|Funds for|| |||YiE 31 March|Y/E 31 March|31 March| |||2021|2021|2021| |INCOME AND||||| |ENDOWMENTS
FROM:|Note|||| |Income from Donations
8||||| |Legacies||601,585||601,585| |Investments||1,054||1,054| |Charitable
activities||||| |—Awarding
and Learning||3,650,221||3,650,221| |- Grants and other||||| |Government
contracts||3,151,543||3,151,543| |- Other services provided||278,898||278„898| |Total group income||7,683,301||7,683,301| |EXPENDITURE ON:||||| |Charitable
activities||7,454,529|400|7,454,929| |Total resources expended||7,454,529|400|7,454,929| |Net gains on investments|15|208,625||208,625| |Net movement
in funds||437,397|(400)|436,997| |Total funds brought
forward||3,210,890|7,065|3,217,955| |Total funds carried forward|15|3,648,287|6,665|3,654,952| ## ## |||||Group||Company|Company| |---|---|---|---|---|---|---|---| |||||31 March|31 March|31 March|3'I March| |||||2022|2021|2022|2021| |Fixed assets|||Note||||| |Tangible
fixed assets|||11|469,899|478,757|469,899|478,757| |Investments|||12|2,303,058|1,225,364|2,303,160|1,225,466| |||||2,772,957|1,704„121|2,773,059|1,704,223| |Current assets|||||||| |Debtors|||13|3,693,963|2,396,705|3,693,963|2,396,106| |Cash at bank|and|in hand|22|1,906,506|2,827,258|1,902,926|2,826,631| |||||5,600,469|5,223,963|5,596,889|5,222,737| |Creditors: amounts||falling|||||| |due within one year|||14|(3,549,266)|(3,273,132)|(3,562,108)|(3,311,280)| |Net current|assets|||2„051,203|1,950,831|2,034,781|1,911,457| |Net assets||||4,824,160|3,654,952|4,807,840|3,615,680| |Income funds|||||||| |Unrestricted|funds||15|4,803,396|3,648,287|4,787,076|3,609,015| |Restricted
funds|||16|20,764|6,665|20,764|6,665| |||||4,824,160|3,654,952|4,807,840|3,615,680| ## |||||Group|Group|Company|Company| |---|---|---|---|---|---|---|---| |||||31 March|31 March|31 March|31 March| |||||2022|2021|2022|2021| ||||Note||F||| |Net cash provided
by (used
operating
activities||by)|20|210,245|1,477,447|205,434|1,475,864| |Cash flows from investing|||||||| |activities|||||||| |Interest received|||1|222|1,054|2,080|2,675| |Purchase
of fixed asset|||||||| |investments
Purchase
of fixed assets|||12
11|(1,000,000)
131,219|131,291|(1,000,000)
131,219|131,291| |||||(1,130,997)|(130,237)|(1,129„139)|(128,616)| |Change
in cash and cash|||||||| |equivalents
in|the reporting||||||| |period||||(920,752)|1,347,210|(923,705)|1,347,248| |Cash and cash|equivalents|at|||||| |the beginning|ofthe year|||2,827,258|1,480,048|2,826,631|1,479,383| |Cash and cash|equivalents|at|||||| |the end ofthe|year|||1,906,506|2,827,258|1 902,926|2,826,631| ## ## ## ## ## ## ## ## ## ## ## ## ## |ess estimated
residual
value
of all tangible
fixe
lives.
The rates generally
applicable
are:|d assets| |---|---| |Long leasehold
premises|4%| |Training
and office equipment
and computers|20%| |Telephony
equipment
and computers
Office furniture|33%
20%| |Software and website development|33%| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |1.|Investment|Investment|income|||| |---|---|---|---|---|---|---| ||||||31 March|31 March| ||||||2022|2021| ||||||Unrestricted|Unrestricted| |||||||E| |Interest receivable|||||222|1,054| |2.|Analysis|of|grants|and other Government|contracts|| ||||||31 March|31 March| ||||||2022|2021| ||||||Unrestricted|Unrestricted| |Other|Government||contracts||4,310,731|3„052,693| |Other|Skills Development|||Scotland contracts|107,350|98,850| ||||||4,418,081|3,151,543| |3.|Donations|&legacies||||| ||||||31 March|31 March| ||||||2022|2021| ||||||Unrestricted|Unrestricted| |||||||E| |Other|grants||||19,289|601,585| ||||||19,289|601,585| ## ## |||||||||31 March|31 March|| |---|---|---|---|---|---|---|---|---|---|---| |||||||||2022|2021|| |||||||||Unrestricted|Unrestricted|| ||||||||||E|| |Sale of Animal||||Care workbooks||||||| |Apprenticeship||||certification||||51,021|42,207|| |Room|hire|||||||3,548|2,040|| |Skills|Manager|||sales||||213,817|223,485|| |Consultancy||||||||17,546|10,487|| |Other||||||||239|679|| |||||||||286,171|278,898|| |5.|Analysis|||oftotal resources||expended||||| ||||||Direct|||Support|31 March|31 March| ||||||costs||Staff costs|costs|2022|2021| |||||||E||||E| |Charitable|||Activities:|||||||| |Awarding||and||Learning|1,842,727||2,184,608|441,606|4,468,941|3,726,341| |Grants
and|||Contracts||2,813,136||1,153,413|242,154|4,208,703|3,475,642| |Other|services|||provided|6,652||1,001,854|134,226|1,142,732|252,946| |Total|||||4,662,515||4,339,875|817,986|9,820,376|7,454,929| ## ## |6.
Support Cost|s||||||| |---|---|---|---|---|---|---|---| |||Awarding
&
Learning|**G**
**&**
rants
Contracts||Other
services
provided|31
March
2022|31
March
2021| |Support Costs|||||F||| |Repairs
& Maintenance||41,800||22,921|12,535|77,256|31,131| |Depreciation||75,790||41,559|22,728|140,077|148,274| |IT &Telephone||115,756||63,474|34,713|213,943|154,807| |Rent & Rates||53,588||29,385|16,070|99,043|96,905| |General
office||148,452||81,404|44,517|274,373|191,908| |Governance
costs|(see below)|6,220||3,411|3,663|13,294|32,560| |Total||441,606||242,154|134,226|817,986|655,585| |||Awarding
8 Learning|Grants &
Contracts||Other
services
provided|31 March
2022|31
March
2021| |Governance
Costs|||||||F| |Audit &Account Prep. fees||6,547||3,590|3,713|13,850|12,800| |Bad debts||(14,468)||(7,933)|(4,339)|(26,740)|(3,759)| |Meetings
& Board costs
Other Professional
Fees||1,116
13,025||612
7,142|335
3,954|2,063
24,121|23,519| |Total Governance|Costs|6,220||3,411|3,663|13,294|32,560| |Costs are allocated|based on the staff allocated||to each activity.||||| ## ## ## ## |The average
number
of persons
(including
executiv
year was:|e
directors)
employ|ed
during
the| |---|---|---| ||2022|2021| |By activity|Number|Number| |Government
Contracts|37|40| |Awarding
and Learning|68|61| |Central Services|20|20| |Total|125|121| ||31 March|31 March| ||2022|2021| |Staff costs (for the above persons)||| |Salaries and wages|3,684,357|3,418,440| |Social security costs|359,887|311,336| |Pension costs|155,858|144,444| |Restructuring
costs||| ||4 200,102|3,874,220| |Travel/Subsistence
and other staff related costs|240,013|169,197| |Value of Benefit in Kind|(100,240)|(99,240)| |Total per Note 5|4,339,875|3,944,177| ## ## |31 March|31 March| |---|---| |2022|2021| |Number|Number| ## |Net incom|ing
resources for t|he year is stated a|fter charging:|| |---|---|---|---|---| ||||31 March|31 March| ||||2022f|2021
E| |Depreciation —owned assets|||140,077|169,009| |Auditor's|remuneration
for:|||| |fees|payable to auditor for|||| |audit|of Lantra's
annual|accounts|12,100|11,500| |fee payable to auditor for||||| |review of subsidiary
accounts|||750|500| |Corporation
tax|||1,000|800| |other|services|||| |Operating|lease rentals|||| |plant|and machinery||109,240|132,566| |land|and buildings||83,441|80,590| ## ## ## ## ## |11.
Tangible fixed a|ssets||||| |---|---|---|---|---|---| ||||Software||| ||||and||| ||Long||website||| ||leasehold|Office|develop-|Office|| |Group &Company|premises|equipment|ment|furniture|Total| ||E||||| |Cost|||||| |At 1 April 2021|510,465|186,959|353,671|1,788|1,052,883| |Additions||48,299|82,920||131,219| |Disposals|||||| |At 31 March 2022|510,465|235,258|436,591|1,788|1,184,102| |Depreciation|||||| |At 1 April 2021|285,511|117,327|169,980|1,308|574,126| |Charge for the year|20,180|52,188|67,469|240|140,077| |Disposals|||||| |At 31 March 2022|305,691|169,515|237,449|1,548|714,203| |Net book value|||||| |At 31 March 2022|204,774|65,743|199,142|240|469,899| |Net book value|||||| |At 31 March 2021|224,954|69,632|183,691|480|478,757| ## ## |Group|||Total return|31 March| |---|---|---|---|---| ||||fund|2022| ||||F|E| |Value at 1 April 2021|||1,225,364|1,225,364| |Additions|||1,000,000|1,000,000| |Unrealised|gain||77,694|77,694| |Value at 31 March 2022|||2,303,058|2,303,058| |Company|||Total return|31 March| |||Shares in|fund|2022| |||subsidiaries||| |Value at 1|April 2021|102|1,225,364|1,225,466| |Additions|||1,000,000|1,000,000| |Unrealised|gain||77,694|77,694| |Value at 31 March 2022||102|2,303,058|2,303,160| ||||Assets|Liabilities|Funds| |---|---|---|---|---|---| |Upskill|UK Limited||18,169|(158,293)|(140,124)| |Lantra|Awards|Limited|2||2| ## ## ## ## |14.
Creditors|: amoun|ts
falling due withi|n one year||| |---|---|---|---|---|---| |||Group||Company|| |||31 March|31 March|31 March|31 March| |||2022|2021|2022|2021| |||||f|E| |Trade creditors||496,886|322,629|511,478|362,077| |Other creditors||586|967|586|967| |Other taxation|and||||| |social security||279,893|384,145|279,893|384, 145| |Accruals||280,859|340,616|279,109|339,316| |Deferred income||2,491,042|2,224,775|2,491,042|2,224,775| |||3,549,266|3,273,132|3,562,108|3,311,280| ## |||||Group 8 Company
E| |---|---|---|---|---| |Balance|as at 31|March 2021||2,224,775| |Amount|released|to incoming|resources|(175,801)| |Amount|deferred|in year||442,068| |Balance|as at 31|March 2022||2,491,042| ## ## ||||Opening||Net|loss on|Closing| |---|---|---|---|---|---|---|---| ||||Balance||investments||Balance| |Group|||01/04/2021|Income|Expenditure
/ Transfers||31/03/2022| ||||||P||| |Restricted|funds||6,665|5,595|(1,496)|10,000|20,764| |Unrestricted
Designated||funds
fund|3,638,287
10,000|10,906,295|(9,818,880)|77,694
t',
~|4,803,396
0| |Total funds|||3,654,952|10,911,890|(9,820,376)|77,694|4,824,160| ||||Opening||Net|loss on|Closing| ||||Balance||investments||Balance| |Company
Restricted
Unrestricted
Designated
Total funds|funds
funds
fund||01/04/2021f
6,665
3,599,015
10,000
3,615,680|10,948,238
Income
5,595
10,942,643|10,000
77,694
10,000
77,694
(9,833,772)
Expenditure
ITransfers
F
(1,496)
(9,832,276) I)||31/03/2022
20,764
4,787,076
4,807,840| |The above||information|has also been|provided
for the prior year below.|||| ||||Opening||Net|loss on|Closing| ||||Balance||investments||Balance| |Group|||01/04/2020
E|Income|Expenditure
ITransfers
f||31I03/2021f| |Restricted||funds|7,065||(400)||6,665| |Unrestricted||funds|3,210,890|7,683,301|(7,454,529)|198,625|3,638,287| |Designated||fund||||10,000|10,000| |Total funds|||3,217,955|7,683,301|(7,454,929)|208,625|3,654,952| ||||Opening||Net|loss on|Closing| ||||Balance||investments||Balance| |Company|||01/04/2020|Income|Expenditure
ITransfers||31/03/2021| |Restricted||funds|7,065||(400)||6,665| |Unrestricted||funds|3,180,751|7,704,299|(7,484,660)|198,625|3,599,015| |Designated||fund||||10,000|10,000| |Total funds|||3,187,816|7,704,299|(7,485,060)|208,625|3,615,680| ## ## |16.
Restricted|funds|||||| |---|---|---|---|---|---|---| |||Opening|||Transfer|Closing| |||Balance|||between|Balance| |Group and company||01/04/2021|Income
f|Expenditure
F|funds|31/03/2022| |Frank Parkinson|Trust|1,200||(400)||800| |Animal Care Lead Body||4,385||||4,388| |R2||1,080||||1,080| |Instructor
Levy|||5,592|1,096|10,000|14,496| |||6,665|5,595|(1,496)|10,000|20,764| |The ab|ove inform|ation
has a|lso been provided
f|or prior year|below.|| |---|---|---|---|---|---|---| ||||Opening|||Closing| ||||Balance|||Balance| |Group|and company||01/04/2020|Income|Expenditure|31/03/2021| |Frank|Parkinson|Trust|1,600||(400)|1,200| |Animal|Care Lead Body||4,385|||4,385| |R2|||1,080|||1,080| ||||7,065||(400)|6,665| ## ## ## ## ## ## |operating
acti|vi|ties||||| |---|---|---|---|---|---|---| ||||Group||Company|| ||||2022|2021|2022|2021| |||||E||E| |Net movement
in funds for the||||||| |period|||1,169,208|436,997|1,192,160|427,864| |Investment
Gains|||(77,694)|(208,625)|(77,694)|(208,625)| |Interest receivable|||(222)|(1,054)|(2,080)|(2,675)| |Depreciation
charge|||140,077|169,009|140,077|169,009| |Loss on sale offixed|assets|||6,457||6,457| |Increase
in debtors|||(1,297,258)|155,148|(1,297,857)|155,747| |(Decrease)
/ Increase||in creditors|276,134|919,515|250,828|928,087| |Net cash provided|by (used in)|||||| |operating
activities|||210,245|1,477,447|205,434|1,475,864| ## ## ## |||||||Group|Group||Company|Company| |---|---|---|---|---|---|---|---|---|---|---| |||||||2022||2021|2022|2021| |||||||||F||E| |Cash|at|bank|and|in|hand|1,906,506|2,827,258||1,902,926|2,826,631| ||||||||||Company|| ||||||||At|start of|Cashflows|At end of| |||||||||year||year| ||||||||2,826,631||(923,705)|1,902,926| ||||||||||Group|| ||||||||At|start of|Cashflows|At end of| |||||||||year||year| |||||||||F||E| ||||||||2,827,258||(920,752)|1,906,506| ## |cancellable
operating
leases as|follows:|||| |---|---|---|---|---| |||2022|2021|| ||Land and||Land and|| ||buildings|Other|buildings|Other| ||F||E|E| |Leases falling due:||||| |Within one year|74,077|65,001|84,910|83,220| |Between two and five years|286,307|39,339|286,307|75,688| |Over 5 years|4,278,470|-|4,344,546|| ||4,638,854|104,340|4,715,763|158,908| ## ## ## ## ||||||Group|Group|Company|Company|| |---|---|---|---|---|---|---|---|---|---| ||||||2022|2021|2022||2021| ||||||||||E| |Financial|assets measured|||at fair|||||| |value through
profit||or loss|||1,906,506|2,827,258|1,902,926|2,826,631|| |Financial|assets that||are debt||||||| |instruments
measured|||at||||||| |amortised|cost||||3,470,297|2,199,268|3,470,297|2,|198,669| ||||||5,376,802|5,026,526|5,373,223|5,025,300|| |Financial|liabilities|that are||debt|||||| |instruments
measured|||at||||||| |amortised|cost||||1,058,224|1,046,536|1,071,066|1,044,788|| ## ##