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2022-08-31-accounts

CONTENTS CONTENTS
Page
Reference and administrative
details ofthe Charity,
its Trustees, and advisers
Directors'
and Trustees'
report
2—6
Independent
examiner's
report
7-8
Statement
offinancial activities
Balance sheet 10
Notes tothe financial statements 11—20
Trustees Ms J M Barr
Chair
Miss A W S Dyer
Ms A Gooding
Ms J Hedges
Mr R J
I Morris
Mr J T Ieese (appointed 22 Nov. 2022)
Company registered
Number 2911113
Charity registered
Number 1036877
Registered office Westhope
College
Craven Arms
Shropshire
SY7 9JL
Accountant B.Hilliard
FCA
Chartered
Accountant
Sandford
I odge
Clive Avenue
Church Stretton
SY67BS
Bankers Lloyds Bank
PO Box1000
Andover
BX11LT
Investment Managers Quilter Cheviot
Senator House
85 Queen Victoria Street
London
EC4V 4AB

Unrestricted Restricted Total Total
funds funds funds funds
2022
f
2022
f
2022
f
2021f
Note
INCOMING
RESOURCES
Incoming
resources from generated
funds;
Voluntary
income
Investment
income
2,336
5,169
2,336
5,169
106,906
4,774
Incoming
resources from charitable
135,374 135,374 25,599
activities
Other incoming
resources
1,628 1,628 53,552
TOTAL INCOMING
RESOURCES
144,507 144,507 190,831
RESOURCES EXPENDED
Charitable
activities
6 234,999 234,999 183r060
Governance
costs
7 868 868 2,383
TOTAL RESOURCES EXPENDED 10 235,867 235,867 185,443
NET (EXPENDED) / INCOMING
RESOURCES BEFORETRANSFERS
(91,360) (91,360) 5,388
Transfers
between
funds
18
NET (EXPENDED)/ INCOMMING
RESOURCES BEFORE INVESTMENT
(91,360) (91,360) 5,388
ASSET DISPOSALS
Net realised
(loss) on disposal of
investment
assets
15 (8,548) (8,548) (4,609)
NET (EXPENDED) / INCOMMING
RESOURCES BEFORE REVALUATIONS
(99,908) (99,908) 779
Unrealised
net (loss) /gain
on
revaluation
of investment
assets
15 (13,654) (13,654) 35,209
NET MOVEMENT
IN FUNDS FOR THE
YEAR: (EXPENDED) / INCOMING
(113,562) (113,562) 35,988
Total Funds at 1September 2020 18 481,271 481,271 445,283
TOTAL FUNDS AT 31 AUGUST 2021 18 367,709 367,709 481,271

BALANCE SHEET
AS AT31 AUGUST 2022
2022 2021
Note E 6
FIXED ASSETS
Tangible assets
Investments
14
15
132,557
230,920
150,180
247,525
363,477 397,705
CURRENT ASSETS
Stocks 500 500
Accrued income and prepaid
Cash at bank and
in hand
expenses 16 3I113
25p796
4, 783
105,828
29,409 111,111
CREDITORS & Deferred Income:
amounts
falling due within one year
17 (25,177) (27,545)
NET CURRENT ASSETS 4,232 83,566
TOTAL ASSETS 367,709 481,271
CHARITY FUNDS
Unrestricted
funds
18 367,709 481,271
Restricted
funds
18
TOTALFUNDS 367,709 481,271

2. VOLUNTARY INCOME INCOME INCOME
Unrestricted Restricted Total Total
funds funds funds funds
2022
f
2022
f
2022
f
2021f
Donations 2,336 2,336 106,906
2,336 2,336 106,906
3. INVESTMENT INCOME
Unrestricted Restricted Total Total
funds funds funds funds
2022
f
2022
f
2022
f
2021
f
Investment
income
listed investments
from 5,169 5,169 4, 774
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Unrestricted Restricted Tota I Total
funds funds funds funds
2022 2022 2022 2021
f f f 6
Courses and
accommodation
fees 135,374 135,374 25,599
5. OTHER INCOMING RESOURCES
Unrestricted Restricted Tota I Total
funds funds funds funds
2022
f
2022 2022
f
2021f
Job retention
Discretionary
Solar energy
scheme grant
COVID grant
1p364
264
1,628
1,364
264
1,628
50,563
2,500
489
53,552

SUIVIIVIARY BY FUND TYPE
Unrestricted Restricted Tota I Total
funds funds funds funds
2022 2022 2022 2021
f f f 6
Direct costs (Note 8/13)
Support costs (Note 9)
183,262
51,737
183,262
51,737
131,610
51,450
234,999 234p999 183,060
SUMMARY BYEXPENDITURE TYPE
Staff costs Other costs Total Total
2022
f
2022
f
2022
f
2021f
Direct costs (Note 8)
Support costs (Note 9)
125,531 57p731
51,737
183,262
51,737
131,610
51,450
125,531 109,468 234,999 183,060
7. GOVERNANCE
COSTS
Unrestricted Restricted Total Total
2022 2022 2022 2021
Accountancy
Legal and professionalfees
570
298
570
298
380
2,003
868 868 2,383

DIRECT COSTS
Total Total
Direct costs
f
2022
f
2021f
Wages
&,salaries
Employer
National
Insurance
Employer
Pension Contribution
Tutorial fees
119,768
3,540
2.223
32,433
119,768
3,540
2I223
32,433
112,194
2,674
2,141
9,255
Course materials 5,157 5,157 693
Travel 1,669 1,669 284
Registration
fees City
Board &refreshments
&.Guilds 3,220
13,374
3,220
13,374
1,698
Irrecoverable
VAT
1,338 1,338 2,671
Exhibition costs 540 540
183,262 183,262 131,610
SUPPORT COSTS
Support Tota I Total
costs
f
2022
f
2021f
Insurance 5,212 5,212 5,029
Rates tp693 1,693 2,121
Heat and light
Printing,
stationery,
and postage
Telephone
and internet
Advertising
and public relations
Photocopier
hire and maintenance
Property
repairs and maintenance
Health and safety
ITexpenses
Bank charges
Sundry expenses
Depreciation
(Note 14)
10,855
262
5,545
15
1,613
2,236
1,937
2,975
1,556
215
17,623
51,737
10,855
262
5,545
15
1,613
2,236
1,937
2p975
1,556
215
17,623
51,737
6,578
104
5,966
1,544
4,866
4,228
2212
636
1.99
17,967
51,450

ANALYSIS OF RESOURCES EXPE NDED BYEXPE NDITURE TYPE NDITURE TYPE
Staff costs Other costs Tota I Total
2022 2022 2022 2021
f f
Direct costs (Note 8 &.13)
Support costs (Note 9)
Governance
(Note 7)
125,531 57,731
51p737
868
183,262
51,737
868
131,610
51,450
2,383
125,531 110,336 235p867 185,443
ANALYSIS OF RESOURCES EXPENDED BYACTIVITIES
Activities
undertaken Support
directly costs Tota I Total
2022
f
2022
f
2022
f
2021f
Direct costs (Note 8)
Support costs (Note 9)
183,262 51,737 183,262
51,737
131,610
51,450
183,262 51,737 234,999 183,060
NET INCOMING
RESOURCES
This is stated after charging:
2022
f
2021f
Depreciation
oftangible
fixed
—owned by the charity
assets: 17p623 17,967
During the year, no Trustee
During the year, no Trustee
During the year, no Trustee
received
any
received
any
received
any
remuneration
(21-fNIL)
benefits
in kind (21-fNIL)
reimbursement
ofexpenses (21-fNIL)

Staff costs were as fo llows:
2022 2021
f
Wages and salaries (Note 8) 119,768 112,194
Employer
Employer
National
Pension
Insurance
Contribution
(Note 8)
(Note 8)
3,540
2 223
2,674
2,141
125,531 117,009
The average monthly number ofemployees during the year was as follows: No. No.
8 8

Freehold Fixtures and
property
f
Fittings
E
Total
f
Cost
At 1September 2021 165,697 101,237 266,934
Additions
At 31August 2022 165,697 101,237 266,934
Depreciation
At 1September 2021 16,570 100,184 116,754
Charge for the year 16'570 1p053 17,623
At 31August 2022 33,140 101,237 134,377
Net book value
At 31August 2022 132p557 132,557
At 31August 2021 149,127 1,053 150,180

15. FIXED ASSET INVESTMENTS FIXED ASSET INVESTMENTS FIXED ASSET INVESTMENTS
Listed
securities
f
Market value
At 1September
2021
247,525
Purchases 48,425
Disposals
Movement
on cash
balances (44~619)
1,791
Realised net loss on disposal (8,548)
Revaluations
—unrealised
net loss (13,654)
At 31August 2022 230,920
Investments
at market value comprise:
2022
f
2021f
Cash and dividends due 3,768 4,265
Listed investments 227,152 243,260
All fixed asset investments are held in the UK.
16. PREPAID EXPENDITURE
2022
f
2021f
VAT refund 1,701 18
Prepaid expenses
including
accrued
income 6624(2021:f1323)
investment 1,412 4,765
3 113 4, 783
17. CREDITORS
Amounts
falling due within
one year 2022
f
2021
f
Trade creditors 584 78
Social security
and
other taxes
Pension
Accrued expenses 6,440 9,856
Deferred course income 18,153 17,611
25,177 27,545

Brought
Forward
01.09.22
incoming
resources
Resources
Expended
Transfers
In/out
Gains/
(Losses)
Carried
Forward
31.08.22
Designated funds
Designated funds
General funds
Revaluation 115,677 (29,245) 86,432
reserve
General reserve 275,594 144,507 (235,867) 119,245 (22,202) 281,277
Contingency 90,000 (90,000)
reserve
481,271 144,507 (235,867) (22,202) 367,709
Total
unrestricted 481,271 144,507 (235,867) (22,202) 367,709
funds
Restricted funds
—all funds
Total funds 481(271 144507 (235~867) (22,202) 367,709

SUMMARY OF FUNDS OF FUNDS
Brought
Forward
01.09.21
Incoming
resources
Resources
Expended
Transfers
In/out
Gains/
(Losses)
Carried
Forward
31.08.22
Designated
funds
General funds
481,271
481,271
144,507
144,507
(235,867)
(235,867)
(22,202)
(22,202)
367,709
367,709
Restricted funds
481,271 144,507 (235,867) (22,202) 367,709

Unrestricted Restricted Total Total
funds funds funds funds
2022
f
2022
f
2022
f
2021
f
Tangible fixed assets
Fixed asset investments
Current assets
132,557
230,920
29,409
132,557
230(920
29,409
150,180
247,525
111,111
Creditors due within one year (25,177) (25,177) (27,545)
367,709 367,709 481,271