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Page |
| Reference and administrative |
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details ofthe charitable |
company, |
its Trustees and advisers |
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| Trustees' report |
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2-12 |
| Independent |
auditor's
report |
on the financial statements |
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|
13 - 17 |
| Consolidated |
statement
offinancial activities |
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18 |
| Consolidated |
balance sheet |
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19-20 |
Charitable
company
balance |
|
sheet |
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21 -22 |
| Consolidated |
statement
ofcash flows |
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23 |
| Notes to the |
financial statements |
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24 -44 |
| Trustees |
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P F Battiste |
P F Battiste |
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J Spooner |
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S M Windle |
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S Edwards |
(resigned |
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5 |
October 2020) |
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C O' Neill |
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G Morris (appointed |
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5 |
October 2020) |
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L Harby-Greaves |
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(resigned 12July 2021) |
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G Staniforth |
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(appointed |
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15July 2021) |
| Company |
registered |
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| number |
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03039522 |
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| Charity registered |
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number |
1047557 |
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| Registered |
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office |
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Littlemoor |
House |
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Littlemoor |
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Eckington |
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Derbyshire |
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5214EF |
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| Company |
secretary |
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and |
L Brocklesby |
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| principal |
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| Independent |
|
auditor |
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BHP LLP |
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Chartered |
Accountants |
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57-59Saltergate |
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Chesterfield |
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540 1UL |
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| Bankers |
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Barelays |
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121Norfolk |
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Street |
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Sheffield |
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512JW |
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| Solicitors |
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HLW Keeble |
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Hawson |
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StJames Row |
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Sheffield |
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51 1XA |
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LANDMARKS SPECIALIST COLLEGE
IA company Ilmlted by guarantee)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS AND TRUSTEES OF LANDMARKS SPECIALIST COLLEGE
ICONTINUEDI
Audltorfs spOnsIbl10t{eS for the audlt of the financlal statements
We have been appoinied auditor under the Companlès Act 2006 and section 151 of Charities Act 2011 and report In
accordance with those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error, and to Issue an auditor's report that includes our opinion.
Reasonable assurance 15 a high level of assurance, but 15 not a guarantee that an audit conducted in accordance with ISAS
IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic
decisbons of users taken on the basis of ihese financial staiements.
Irregularities, including fraud, are instance5 of non-compliance with laws and regulation5. We design procedure5 in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
extent to which these are capable of detecting irregularities. including fraud is detailed below..
We 83ined an understanding of the legal and regulatory framework applicable to the group and parent charitable
company and the sector in which it operates, and considered the risk of such regulations, including fraud. We designed
audit procedures to respond to the risk. reco8nisin8 that the risk of not detecting a material misstatement due to fraud is
higher than the risk of not deiectin@ one resulting from error.
We focussed on laws and regulations relevant to the group and parent charitable company which could give rise to a
material misstatement in the financial statements. These laws and regulations include, but are not limited to. those issued
by or relating to Ofsted, GDPR, Safeguardin& Food and hygiene and Health and Saftey. Our testing included discussions
with management and trustee5 Wlth direct re5pon5ibility for the compliance of laws and regulalions, reviewing legal
expenses. reviewing Ofsted reports and agreeing financial statement disclosures to underlying supporting documentation.
As part of our audit. we addressed the risk of management override of internal controls, including testing of journals and
review of the nominal ledger. We evaluated whether there wa5 evidence of bias by the directors that represented a risk of
material misstatement due to fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the
more that compliance with a law or regulation is removed from the events and transactions reflected in the financial
statements. as we will be less likely to become aware of instances of non-compliance. The risk is also greater regardin@
irregularities o¢currinÉ due i() fraud rather than error, as fraud involves intentional concealment, forgery, collusion,
ornission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website at:
https'.l/www.frc.org.uk/our-WorklAudit/Audit-and-3ssurancelstandards-and-guid3ncelst3ndards-and-guidance-for-
auditors/Auditors-responsibilities-for-audit/DescriptiOn-of-auditors-responsibilities-for-audit.aspx. This description forms
part of our auditor's report.
Page 16
|
|
|
|
Restricted |
Unrestricted |
Total |
Total |
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
2021 |
2021 |
2021 |
2020 |
|
|
|
Note |
f |
f |
f |
f |
| Income from: |
|
|
|
|
|
|
|
Donations
and |
legacies |
|
|
90,020 |
33,452 |
123,472 |
93,589 |
Charitable
activities |
|
|
|
|
3,328,711 |
3,328,711 |
2,333,436 |
| Other trading |
activities |
|
|
|
186,399 |
186,399 |
148,318 |
| Investments |
|
|
|
|
330 |
330 |
|
| Other income |
|
|
|
|
23,987 |
23,987 |
10,000 |
| Total income |
|
|
|
90,020 |
3,572,879 |
3,662,899 |
2,585,343 |
Expenditure
on: |
|
|
|
|
|
|
|
| Raising funds |
|
|
|
|
163,726 |
163,726 |
130,768 |
Charitable
activities |
|
|
|
36,022 |
3,040,856 |
3,076,878 |
2,320,373 |
| Total expenditure |
|
|
|
36,022 |
3,204,582 |
3,240,604 |
2,451,141 |
| Net income |
|
|
|
53,998 |
368,297 |
422,295 |
134,202 |
Transfers
between |
|
funds |
19 |
(93,967) |
93,967 |
|
|
| Net movement |
in funds |
|
|
(39,969) |
462,264 |
422,295 |
134,202 |
| Reconciliation |
offunds: |
|
|
|
|
|
|
| Total funds brought |
|
forward |
|
39,969 |
757,040 |
797,009 |
662,807 |
| Net movement |
in funds |
|
|
(39,969) |
462,264 |
422,295 |
134,202 |
| Total funds carried |
|
forward |
|
|
1,219,304 |
1,219,304 |
797,009 |
|
|
|
|
|
2021 |
|
2020 |
|
|
|
Note |
|
f |
|
f |
| Fixed assets |
|
|
|
|
|
|
|
| Tangible assets |
|
|
13 |
|
1,026,559 |
|
1,009,028 |
|
|
|
|
|
1,026,559 |
|
1,009,028 |
| Current assets |
|
|
|
|
|
|
|
| Stocks |
|
|
15 |
5,315 |
|
3,657 |
|
| Debtors |
|
|
16 |
158,571 |
|
184,632 |
|
| Cash at bank and in |
hand |
|
|
707,478 |
|
301,047 |
|
|
|
|
|
871,364 |
|
489,336 |
|
| Creditors: amounts |
falling |
due within one year |
17 |
(228,374) |
|
(229,704) |
|
| Net current assets |
|
|
|
|
642,990 |
|
259,632 |
| Total assets less current |
|
liabilities |
|
|
1,669,549 |
|
1,268,660 |
| Creditors: amounts |
falling |
due after more than |
|
|
|
|
|
| one year |
|
|
18 |
|
(450,245) |
|
(471,651) |
| Total net assets |
|
|
|
|
1,219,304 |
|
797,009 |
| Charity funds |
|
|
|
|
|
|
|
| Restricted funds |
|
|
19 |
|
|
|
39,969 |
Unrestricted
funds |
|
|
19 |
|
1,219,304 |
|
757,040 |
| Total funds |
|
|
|
|
1,219,304 |
|
797,009 |
|
|
|
|
|
2021 |
|
2020 |
|
|
|
Note |
|
f |
|
f |
| Fixed assets |
|
|
|
|
|
|
|
| Tangible fixed assets |
|
|
13 |
|
1,023,961 |
|
1,007,156 |
| Investments |
|
|
14 |
|
|
|
|
|
|
|
|
|
1,023,962 |
|
1,007,157 |
| Current assets |
|
|
|
|
|
|
|
| Debtors |
|
|
16 |
180,498 |
|
213,088 |
|
| Cash at bank and in |
hand |
|
|
648,984 |
|
254,293 |
|
|
|
|
|
829,482 |
|
467,381 |
|
| Creditors: amounts |
falling |
due within one year |
17 |
(221,385) |
|
(221,032) |
|
| Net current assets |
|
|
|
|
608,097 |
|
246,349 |
| Total assets less current |
|
liabilities |
|
|
1,632,059 |
|
1,253,506 |
| Creditors: amounts |
falling |
due after more than |
|
|
|
|
|
| one year |
|
|
18 |
|
(450,245) |
|
(471,651) |
| Total net assets |
|
|
|
|
1,181,814 |
|
781,855 |
| Charity funds |
|
|
|
|
|
|
|
| Restricted funds |
|
|
19 |
|
|
|
39,969 |
Unrestricted
funds |
|
|
19 |
|
1,181,814 |
|
741,886 |
| Total funds |
|
|
|
|
1,181,814 |
|
781,855 |
|
|
|
|
|
|
2021 |
2020 |
|
|
|
|
|
Note |
f |
f |
| Cash flows from |
operating |
activities |
|
|
|
|
|
| Net cash provided |
by operating
activities |
|
|
|
22 |
572,644 |
211,759 |
| Cash flows from |
investing |
activities |
|
|
|
|
|
| Bank interest |
|
|
|
|
|
330 |
|
| Purchase oftangible assets |
|
|
|
|
|
(144,018) |
(153,036) |
| Net cash used in |
investing |
activities |
|
|
|
(143,688) |
(153,036) |
| Cash flows from |
financing |
activities |
|
|
|
|
|
Repayments
of borrowing |
|
|
|
|
|
(22,525) |
(20,527) |
| Net cash used in |
financing |
activities |
|
|
|
(22,525) |
(20,527) |
Change
in cash and cash equivalents |
|
|
in the |
year |
|
406,431 |
38,196 |
| Cash and cash equivalents |
|
at the beginning |
|
ofthe year |
|
301,047 |
262,851 |
| Cash and cash equivalents |
|
at the end |
ofthe year |
|
23 |
707,478 |
301,047 |
|
|
|
|
Restricted |
Unrestricted |
Total |
Total |
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
2021 |
2021 |
2021 |
2020 |
|
|
|
|
f |
f |
f |
f |
| Donations |
received |
|
|
|
702 |
702 |
1,471 |
| Grants received |
|
|
|
90,020 |
32,750 |
122,770 |
92,118 |
|
|
|
|
90,020 |
33,452 |
123,472 |
93,589 |
| Tota I 2020 |
|
|
|
43,647 |
49,942 |
93,589 |
|
| Income from charitable |
|
activities |
|
|
|
|
|
|
|
|
|
|
Unrestricted |
Total |
Total |
|
|
|
|
|
funds |
funds |
funds |
|
|
|
|
|
2021 |
2021 |
2020 |
|
|
|
|
|
f |
f |
f |
| Income received for education |
|
|
services |
|
3,328,711 |
3,328,711 |
2,333,436 |
| Tota I 2020 |
|
|
|
|
2,333,436 |
2,333,436 |
|
| Archer Pub |
income |
| Apperknowle |
livery income |
| Fundraising |
income |
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2021 |
2021 |
2020 |
| f |
f |
f |
| 177,891 |
177,891 |
135,922 |
| 3,820 |
3,820 |
10,308 |
| 4,688 |
4,688 |
2,088 |
| 186,399 |
186,399 |
148,318 |
| 148,318 |
148,318 |
|
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2021 |
2021 |
2020 |
| f |
f |
f |
| 330 |
330 |
|
| Coronavirus |
grant |
| Tota I 2020 |
|
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2021 |
2021 |
2020 |
| f |
f |
f |
| 23,987 |
23,987 |
10,000 |
| 10,000 |
10,000 |
|
|
|
Unrestricted |
Total |
Total |
|
|
funds |
funds |
funds |
|
|
2021 |
2021 |
2020 |
|
|
f |
f |
f |
| Trading costs |
|
102,803 |
102,803 |
83,150 |
| Trading activities |
—other costs |
60,923 |
60,923 |
47,618 |
| Total 2021 |
|
163,726 |
163,726 |
130,768 |
| Tota I 2020 |
|
130,768 |
130,768 |
|
|
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
|
funds |
funds |
funds |
funds |
|
|
|
2021 |
2021 |
2021 |
2020 |
|
|
|
f |
f |
f |
f |
| Staff costs (Note 10) |
|
|
2,068,348 |
|
2,068,348 |
1,721,629 |
| Rent and rates |
|
|
111,252 |
|
111,252 |
48,710 |
| Insurance |
|
|
39,253 |
|
39,253 |
34,183 |
| Light and heat |
|
|
29,515 |
|
29,515 |
15,348 |
| Telephone |
|
|
19,562 |
|
19,562 |
9,522 |
| Postage and stationery |
|
|
54,546 |
|
54,546 |
40,554 |
| Advertising |
|
|
5,174 |
|
5,174 |
885 |
| Sundries |
|
|
4,064 |
|
4,064 |
1,431 |
| Mini bus and car expenses |
|
|
71,812 |
|
71,812 |
53,670 |
| Travel and subsistence |
|
|
21,935 |
|
21,935 |
27,925 |
| Repairs and renewals |
|
|
79,705 |
5,367 |
85,072 |
55,200 |
| Beneficiary costs |
|
|
73,647 |
|
73,647 |
50,548 |
| Cleaning |
|
|
40,394 |
|
40,394 |
1,404 |
| Staff recruitment |
|
|
24,206 |
|
24,206 |
3,662 |
| Staff training |
|
|
61,808 |
|
61,808 |
12,774 |
| Bank charges |
|
|
1,470 |
|
1,470 |
719 |
| Depreciation |
|
|
102,957 |
20,755 |
123,712 |
112,412 |
| Bank loan interest |
|
|
12,091 |
|
12,091 |
15,215 |
| Speech and language |
contract |
|
86,060 |
|
86,060 |
53,721 |
| Teaching and support |
costs |
|
17,933 |
9,900 |
27,833 |
4,389 |
| Legal and professional |
|
|
47,312 |
|
47,312 |
38,053 |
| Provision for bad &doubtful |
|
debts |
42,809 |
|
42,809 |
|
| Loss on disposals |
|
|
1,731 |
|
1,731 |
|
| Support costs (note 9) |
|
|
23,272 |
|
23,272 |
18,419 |
| Total 2021 |
|
|
3,040,856 |
36,022 |
3,076,878 |
2,320,373 |
| Tota I 2020 |
|
|
2,310,615 |
9,758 |
2,320,373 |
|
|
|
Unrestricted |
Restricted |
|
|
|
|
funds |
funds |
Total funds |
Total funds |
|
|
2021 |
2021 |
2021 |
2020 |
| Audit fees |
|
13,795 |
|
13,795 |
8,640 |
| Accountancy |
fees |
9,477 |
|
9,477 |
9,779 |
|
|
23,272 |
|
23,272 |
18,419 |
|
|
|
Group |
Group |
Company |
Company |
|
|
|
2021 |
2020 |
2021 |
2020 |
|
|
|
f |
f |
f |
f |
| Wages and salaries |
|
|
1,836,446 |
1,518,461 |
1,836,446 |
1,518,461 |
| Social security costs |
|
|
137,086 |
110,458 |
137,086 |
110,458 |
| Contribution |
to defined contribution |
pension |
|
|
|
|
| schemes |
|
|
94,816 |
92,710 |
94,816 |
92,710 |
|
|
|
2,068,348 |
1,721,629 |
2,068,348 |
1,721,629 |
| Group |
Group |
| 2021 |
2020 |
| No. |
No. |
| 107 |
90 |
| Group |
Group |
| 2021 |
2020 |
| No. |
No. |
|
|
|
2021 |
2020 |
Depreciation
oftangible |
|
fixed assets: |
|
|
| —owned |
by the group |
|
124,756 |
113,074 |
| Auditor's |
remuneration |
—audit |
13,795 |
8,640 |
| Auditor's |
remuneration |
—other services |
17,132 |
16,539 |
|
|
|
Short-term |
|
|
|
|
|
Freehold |
leasehold |
Motor |
Fixtures and |
|
|
|
propertyf |
propertyf |
vehicles
f |
fittings
f |
Total
f |
| Cost |
|
|
|
|
|
|
| At 1September |
2020 |
984,719 |
10,896 |
45,522 |
467,168 |
1,508,305 |
| Additions |
|
|
|
|
144,018 |
144,018 |
| Disposals |
|
|
|
|
(5,837) |
(5,837) |
| At 31August 2021 |
|
984,719 |
10,896 |
45,522 |
605,349 |
1,646,486 |
| Depreciation |
|
|
|
|
|
|
| At 1September |
2020 |
188,253 |
4,908 |
26,433 |
279,683 |
499,277 |
| Charge for the |
year |
51,638 |
1,090 |
9,558 |
62,470 |
124,756 |
| On disposals |
|
|
|
|
(4,106) |
(4,106) |
| At 31August 2021 |
|
239,891 |
5,998 |
35,991 |
338,047 |
619,927 |
| Net book value |
|
|
|
|
|
|
| At 31August 2021 |
|
744,828 |
4,898 |
9,531 |
267,302 |
1,026,559 |
| At 31August 2020 |
|
796,466 |
5,988 |
19,089 |
187,485 |
1,009,028 |
|
|
|
|
|
Short-term |
|
|
|
|
|
|
|
|
Freehold |
leasehold |
|
Motor |
Fixtures and |
|
|
|
|
|
property
f |
property |
f |
vehicles
f |
fittings
f |
Total
f |
| Cost or valuation |
|
|
|
|
|
|
|
|
|
| At 1September |
2020 |
|
|
984,719 |
10,896 |
|
45,522 |
463,859 |
1,504,996 |
| Additions |
|
|
|
|
|
|
|
142,248 |
142,248 |
| Disposals |
|
|
|
|
|
|
|
(5,837) |
(5,837) |
| At 31August 2021 |
|
|
|
984,719 |
10,896 |
|
45,522 |
600,270 |
1,641,407 |
| Depreciation |
|
|
|
|
|
|
|
|
|
| At 1September |
2020 |
|
|
188,253 |
4,908 |
|
26,433 |
278,246 |
497,840 |
| Charge for the year |
|
|
|
51,638 |
1,090 |
|
9,558 |
61,426 |
123,712 |
| On disposals |
|
|
|
|
|
|
|
(4,106) |
(4,106) |
| At 31August 2021 |
|
|
|
239,891 |
5,998 |
|
35,991 |
335,566 |
617,446 |
| Net book value |
|
|
|
|
|
|
|
|
|
| At 31August 2021 |
|
|
|
744,828 |
4,898 |
|
9,531 |
264,704 |
1,023,961 |
| At 31August 2020 |
|
|
|
796,466 |
5,988 |
|
19,089 |
185,613 |
1,007,156 |
| Fixed asset investments |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
2020 |
|
|
|
|
|
|
|
|
f |
f |
Landmarks
Training |
|
Enterprises |
Limited |
|
|
|
|
|
|
|
|
|
|
Group |
Group |
|
|
|
|
2021 |
2020 |
|
|
|
|
f |
f |
| Bar |
and |
food |
stock |
5,315 |
3,657 |
|
|
Group |
Group |
Company |
Company |
|
|
2021 |
2020 |
2021 |
2020 |
|
|
f |
f |
f |
f |
| Due within one year |
|
|
|
|
|
| Trade debtors |
|
95,168 |
134,548 |
95,168 |
134,548 |
Amounts
owed by group undertakings |
|
|
|
23,745 |
31,449 |
| Other debtors |
|
12,630 |
13,698 |
11,996 |
11,911 |
| Prepayments |
and accrued income |
50,773 |
36,386 |
49,589 |
35,180 |
|
|
158,571 |
184,632 |
180,498 |
213,088 |
|
|
Group |
Group |
Company |
Company |
|
|
2021 |
2020 |
2021 |
2020 |
|
|
f |
f |
f |
f |
| Bank loans |
|
22,617 |
23,736 |
22,617 |
23,736 |
| Trade creditors |
|
99,617 |
3,640 |
96,737 |
3,184 |
| Other creditors |
|
63,474 |
65,891 |
63,474 |
60,493 |
| Accruals and deferred |
income |
42,666 |
136,437 |
38,557 |
133,619 |
|
|
228,374 |
229,704 |
221,385 |
221,032 |
|
|
|
Group |
Group |
Company |
Company |
|
|
|
2021 |
2020 |
2021 |
2020 |
|
|
|
f |
f |
f |
f |
| Bank loans |
|
|
450,245 |
471,651 |
450,245 |
471,651 |
| Amounts |
repayable |
by instalments |
which falls due after 5years: |
|
|
|
|
|
|
Group |
Group |
Company |
Company |
|
|
|
2021 |
2020 |
2021 |
2020 |
|
|
|
f |
f |
f |
f |
| Repayable |
by instalments |
|
359,780 |
376,705 |
359,780 |
376,705 |
|
|
|
359,780 |
376,705 |
359,780 |
376,705 |
|
|
Balance at 1 |
|
|
|
|
|
|
September |
|
|
Transfers |
Balance at 31 |
|
|
2020 |
Income |
Expenditure |
in/out |
August 2021 |
|
|
f |
f |
f |
f |
f |
Unrestricted
funds |
|
|
|
|
|
|
| Designated funds |
|
|
|
|
|
|
| New roof |
|
|
|
|
50,000 |
50,000 |
| General funds |
|
|
|
|
|
|
General
Funds |
|
741,886 |
3,371,001 |
(3,025,040) |
43,967 |
1,131,814 |
Subsidiary
Company |
Reserves |
15,154 |
201,878 |
(179,542) |
|
37,490 |
|
|
757,040 |
3,572,879 |
(3,204,582) |
43,967 |
1,169,304 |
| Total Unrestricted funds |
|
757,040 |
3,572,879 |
(3,204,582) |
93,967 |
1,219,304 |
| Restricted funds |
|
|
|
|
|
|
|
|
17,063 |
|
(9,350) |
(7,713) |
|
| Sensory garden |
|
1,117 |
|
(1,117) |
|
|
| Bistro |
|
21,789 |
|
(11,405) |
(10,384) |
|
| Apperknowle |
|
|
4,250 |
(4,250) |
|
|
| Lottery sport grant |
|
|
9,900 |
(9,900) |
|
|
| Capital grants |
|
|
75,870 |
|
(75,870) |
|
|
|
39,969 |
90,020 |
(36,022) |
(93,967) |
|
| Total offunds |
|
797,009 |
3,662,899 |
(3,240,604) |
|
1,219,304 |
|
|
|
|
|
Balance at |
|
|
|
Balance at |
|
|
|
|
|
1September |
|
|
Transfers |
31August |
|
|
|
|
|
2019 |
Income |
Expenditure |
in/out |
2020 |
|
|
|
|
|
f |
f |
f |
f |
f |
| Unrestricted |
|
|
funds |
|
|
|
|
|
|
| Genera |
I Funds |
|
|
|
654,822 |
2,395,774 |
(2,308,270) |
(440) |
741,886 |
| Subsidiary |
|
Company |
|
Reserves |
2,345 |
145,922 |
(133,113) |
|
15,154 |
|
|
|
|
|
657,167 |
2,541,696 |
(2,441,383) |
(440) |
757,040 |
| Restricted |
|
funds |
|
|
|
|
|
|
|
|
|
|
|
|
(3,456) |
25,000 |
(4,481) |
|
17,063 |
| Sensory |
garden |
|
|
|
1,117 |
|
|
|
1,117 |
| Bistro |
|
|
|
|
8,419 |
18,647 |
(5,277) |
|
21,789 |
| Apperknowle |
|
|
|
|
(440) |
|
|
440 |
|
|
|
|
|
|
5,640 |
43,647 |
(9,758) |
440 |
39,969 |
| Total offunds |
|
|
|
|
662,807 |
2,585,343 |
(2,451,141) |
|
797,009 |
|
|
|
Balance at 1 |
|
|
|
|
|
|
|
September |
|
|
Transfers |
Balance at 31 |
|
|
|
2020 |
Income |
Expenditure |
in/out |
August 2021 |
|
|
|
f |
f |
f |
f |
f |
| Designated |
|
funds |
|
|
|
50,000 |
50,000 |
| Genera |
I funds |
|
757,040 |
3,572,879 |
(3,204,582) |
43,967 |
1,169,304 |
| Restricted |
|
funds |
39,969 |
90,020 |
(36,022) |
(93,967) |
|
|
|
|
797,009 |
3,662,899 |
(3,240,604) |
|
1,219,304 |
| Summa |
ry |
offunds - prior year |
|
|
|
|
|
|
|
|
Balance at |
|
|
|
Balance at |
|
|
|
1September |
|
|
Transfers |
31August |
|
|
|
2019 |
Income |
Expenditure |
in/out |
2020 |
|
|
|
f |
f |
f |
f |
f |
| Genera |
I funds |
|
657,167 |
2,541,696 |
(2,441,383) |
(440) |
757,040 |
| Restricted |
|
funds |
5,640 |
43,647 |
(9,758) |
440 |
39,969 |
|
|
|
662,807 |
2,585,343 |
(2,451,141) |
|
797,009 |
|
|
|
Unrestricted |
Total |
|
|
|
funds |
funds |
|
|
|
2021 |
2021 |
|
|
|
f |
f |
| Tangible |
fixed |
assets |
1,026,559 |
1,026,559 |
| Current |
assets |
|
871,364 |
871,364 |
| Creditors |
due |
within one year |
(228,374) |
(228,374) |
| Creditors |
due |
in more than one year |
(450,245) |
(450,245) |
| Total |
|
|
1,219,304 |
1,219,304 |
|
|
|
Restricted |
Unrestricted |
Total |
|
|
|
funds |
funds |
funds |
|
|
|
2020 |
2020 |
2020 |
|
|
|
f |
f |
f |
| Tangible |
fixed |
assets |
38,852 |
970,176 |
1,009,028 |
| Current |
assets |
|
1,117 |
488,219 |
489,336 |
| Creditors |
due |
within one year |
|
(229,704) |
(229,704) |
| Creditors |
due |
in more than one year |
|
(471,651) |
(471,651) |
| Tl |
|
|
39,969 |
757,040 |
797,009 |
|
|
|
Group |
Group |
|
|
|
2021 |
2020 |
|
|
|
f |
f |
| Net income for the |
year (as per |
Statement of Financial Activities) |
422,295 |
134,202 |
Adjustments
for: |
|
|
|
|
Depreciation
charges |
|
|
124,756 |
113,074 |
| Bank interest |
|
|
(330) |
|
| Loss on the sale of |
fixed assets |
|
1,731 |
|
Increase
in stocks |
|
|
(1,658) |
(404) |
| Decrease/(increase) |
in debtors |
|
26,061 |
(101,817) |
| Increase/(decrease) |
in creditors |
|
(211) |
66,704 |
| Net cash provided |
by operating |
activities |
572,644 |
211,759 |
|
|
Group |
Group |
|
|
2021 |
2020 |
|
|
f |
f |
| Cash |
in hand |
707,478 |
301,047 |
| Total |
cash and cash equivalents |
707,478 |
301,047 |
|
|
At 1 |
|
|
|
|
September |
|
At 31August |
|
|
2020 |
Cash flows |
2021 |
|
|
f |
f |
f |
| Cash |
at bank and in hand |
301,047 |
406,431 |
707,478 |
| Debt |
due within 1year |
(23,736) |
1,119 |
(22,617) |
| Debt |
due after 1year |
(471,651) |
21,406 |
(450,245) |
|
|
(194,340) |
428,956 |
234,616 |
|
Group |
Group |
|
2021 |
2020 |
|
f |
f |
| Within 1year |
105,013 |
48,959 |
| Between 1and 5years |
109,489 |
85,950 |
|
214,502 |
134,909 |
| Name |
|
|
|
|
|
Company |
Class of |
Holding |
|
|
|
|
|
|
number |
shares |
|
| Landmarks |
Training |
Enterprises |
Limited |
|
|
10374758 |
Ordinary |
100% |
| The financial |
results |
ofthe subsidiary |
|
for the year were: |
|
|
|
|
| Name |
|
|
|
|
Income |
Expenditure |
Profit for the |
Net assets |
|
|
|
|
|
f |
f |
year
f |
f |
| Landmarks |
Training |
Enterprises |
Limited |
|
201,878 |
163,726 |
38,152 |
37,491 |