**Charity Registration No. 1062448**
**Company Registration No. 3364551 (England and Wales)**
,
## **ACTIVE TRAINING AND EDUCATION**
**A COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
1
## **ACTIVE TRAINING AND EDUCATION**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Heather Forrest - Chair|
|---|---|
||Mike Forrest FCA|
||Ben Harris|
||Stephen Kelly|
||Barry Walmsley|
|**Secretary**|Mike Forrest FCA|
|**Charity number**|1062448|
|**Company number**|3364551|
|**Correspondence address**|32 Western House|
||London Road|
||Thrupp|
||Stroud|
||GL5 2BX|
|**Registered office**|Union House|
||111 New Union Street|
||Coventry|
||CV1 2NT|
|**Bankers**|HSBC|
||1 Church Street|
||Malvern|
||Worcestershire|
||WR14 2AB|
2
## **ACTIVE TRAINING AND EDUCATION**
## **A COMPANY LIMITED BY GUARANTEE**
**----- Start of picture text -----**
CONTENTS
Page
Trustees' report 4 – 7
Independent examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Notes to the accounts 11 – 16
**----- End of picture text -----**
3
## **ACTIVE TRAINING AND EDUCATION**
## **A COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2020**
The trustees present their annual directors’ report and financial statements for the year ended 30 September 2020, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting for Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Public benefit**
The trustees have considered the guidance provided by the Charity Commission, and are satisfied that the activities of the Company satisfy the requirements for them to be considered in the public benefit.
## **Structure, governance and management**
Active Training and Education (ATE) is a charitable company limited by guarantee, incorporated on 2 May 1997 and registered as a charity on 16 May 1997.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
Following her retirement as a headteacher, Lynn Evans decided to resign as a trustee, and left the Board on 6 December 2019.
The trustees, who are also the directors for the purpose of company law, are listed on page 1. Mike Forrest served throughout the year, Heather Forrest was appointed on 13 June 2019 and the other trustees were appointed at the Trustee meeting held on 10 November 2019.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
Other suitable individuals will continue to be invited to attend Board meetings, and may be co-opted as trustees by vote of the Board for an initial period of two years, renewable for further periods of two years by further votes of representation.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to these risks.
4
## **ACTIVE TRAINING AND EDUCATION**
## **A COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **Objectives and activities**
The general objectives of the charity remain the advancement of the education of children and young people attending educational establishments by the provision of education through activities such as residential holiday courses, term-time work with schools both in the classroom and in residential courses, and offering teachers and other education professionals training in the methods and practices of these education techniques.
The major operational objective for the coming year is to plan and implement a programme of activity which will consolidate the financial position of the Company following a series of poor trading years.
## **ATE staff and volunteers**
Monitors are volunteers drawn mostly from sixth formers, university students, trainee teachers and social workers. They must attend a week long training course and then work in at least one sevenday holiday with a group of children.
Many monitors return year after year and contribute enormously to the organisation. After a monitor has worked on three separate holidays and is at least 21 years old, he/she may apply to further training as Assistant Director. After working in this new capacity on at least three occasions, they may apply to attend yet another training course to work as a Director in charge of a complete SuperWeek.
Directors are reasonably remunerated, but Monitors and Assistant Directors receive only expenses. It is a deliberate policy of ATE that the people working directly with the children should be doing so because they want to, and not because they need to earn money.
A large proportion of this staff body show a remarkable loyalty and commitment to ATE and its overarching ethos. This is shown in large amounts of time given to attending residential 'in-service training' from people who are willing to undertake often very difficult challenges for no monetary reward, and have raised quite large sums of money towards the new centre fund and the Adventure Appeal fund.
## **Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The charity’s strategy is designed to develop that level of reserves over the next few years.
5
## **ACTIVE TRAINING AND EDUCATION**
## **A COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **Coronavirus Pandemic**
2020 has been overshadowed by the Coronavirus pandemic, resulting is a near-complete shutdown of ATE’s activities.
Easter SuperWeeks were cancelled almost immediately after the beginning of the first lockdown, after which the staff were furloughed for most of the spring, until it became clear that it would not be possible to run any SuperWeeks in the summer. The team returned to work for a week to process refunds to all of our customers, before returning to furlough.
The organisation has only survived thanks to the government’s swift deliver of grants and bounceback loans and staff are working part-time (flexibly furloughed) planning what activities ATE could deliver in 2021, in order to survive into 2022. There are no specific plans as yet, but we have managed to generate a small amount of income in 2020-21.
## **Financial review**
ATE’s usual income almost completely collapsed in 2019-20, leaving the organisation with a full year’s level of overheads mitigated mainly by government grants (totalling £31,110 in 2020) and a “bounce back loan of £50,000. As a consequence, the financial position of the organisation is precarious, after a loss of £21,170. The terms of the bounce-back loan require repayments to be made over five years from May 2021, although there have been indications that government may extend those terms, a change that ATE is likely to need to rely upon.
The trustees are hopeful that there will be sufficient working capital to meet ATE's obligations depending on (a) extension of the bounce-back loan repayment terms, extension of the furlough scheme beyond the currently announced end of the scheme in April 2021 and our ability to design activities which will be of value to schools as they grapple with the challenges of reopening in the next few months.
## **Independent examiner**
Chris Sims FCA has agreed to continue to act as independent examiner for ATE.
6
## **ACTIVE TRAINING AND EDUCATION**
## **A COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **Trustees’ responsibilities**
The charity trustees (who are also directors of the Company) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting Practice).
Charity law requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including income and expenditure, for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.
In so far as the trustees are aware at the time of approving our trustees’ annual report:
- there is no relevant information, being information needed by the independent examiner in connection preparing their report, of which the examiner is unaware, and
- the trustees, having made enquiries of fellow trustees and the examiner that they ought to have individually takes, have each taken all steps that he/she is obliged to take as a trustee in order to make themselves aware of any relevant information and to establish that the examiner is aware of that information.
By order of the board of trustees
Mike Forrest
Secretary 18 February 2021
7
## **A COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT EXAMINER' REPORT**
## **TO THE TRUSTEES OF ACTIVE TRAINING AND EDUCATION**
I report on the accounts of the charity for the year ended 30 September 2020, which are set out on pages 9 to 16.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s qualified statement**
In the course of my examination, no matter has come to my attention other than that disclosed below.
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The matter that has come to my attention is that the financial position of the charity is precarious, as described by the trustees in their report. The situation arises solely due to charity’s activities being effectively closed during the Coronavirus pandemic. The charity continues by means of a Government backed bounce-back loan, and the subordination of a loan made by the founder of the charity.
Chris Sims FCA, Beaminster, Dorset 18 February 2021
8
## **ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure account) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|**Incoming resources from generated funds**
Voluntary income
2
Government grants
3
Sale of merchandise
Investment income - interest
Activities in furtherance of the charity's
objectives
4
Other incoming resources
**Total incoming resources**
**Resources expended**
Charitable activities - costs in furtherance
of the charity's objectives
5
**Total resources expended**
Net income/(expenditure)
Transfer between funds
Net movement in funds
Fund balances at 1 October 2019
Fund balances at 30 September 2020|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total 2020**
**Total 2019**
£
£
£
£
26,886
9,522
36,408
120,963
31,110
-
31,110
-
-
-
-
441
465
-
465
2|
|---|---|
||58,461
9,522
67,983
121,406
5,513
-
5,513
177,802
-
-
-
-|
||63,974
9,522
73,496
299,208|
||82,304
12,362
94,666
265,885|
||82,304
12,362
94,666
265,885|
||(18,330)
(2,840)
(21,170)
33,323
52,667
(52,667)
-
-|
||34,337
(55,507)
(21,170)
33,323
(64,453)
61,904
(2,549)
(35,872)|
||(30,116)
6,397
(23,719)
(2,549)|
9
## **ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE BALANCE SHEET 30 SEPTEMBER 2020**
|**Fixed Assets**
Tangible Assets
13
**Current Assets**
Debtors
14
Cash
**Creditors:**amounts falling due in less than one year
15
Net current assets/(liabilities)
**Creditors:**amounts falling due in more than one year
16
Net assets
**Income Funds**
Restricted funds
17
Unrestricted funds|2020
2019
£
£
9,152
6,803|
|---|---|
||4,428
10,418
49,708
27,552|
||54,136
37,970|
||(14,070)
(20,218)|
||40,066
17,752|
||49,218
24,555
(72,937)
(27,104)|
||(23,719)
(2,549)|
||6,397
61,904
(30,116)
(64,453)|
||(23,719)
(2,549)|
The company is entitled to exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2020. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts under the requirements of the Companies Act 2006.
The directors acknowledge their responsibilities for ensuring that the company keeps accounts which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure , for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The accounts were approved by the Board on 18 February 2021
Heather Forrest – Chair and Trustee
Company Registration No. 3364551
10
**ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **1 Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation relating to uncertainty in the preparation of the accounts are as follows:
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.
Assets and liabilities are recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **1.2 Incoming resources**
Income is deferred where the charity is in receipt of funds in advance of providing the charitable activity to which the income relates, where there are clear preconditions for use of those funds.
Grants and donations are accounted for on a receivable basis. Grants received in respect of capital expenditure are deducted from the cost of the asset.
Investment income is accounted for on an accruals basis.
Other Incoming resources are included in the Statement of Financial Activities on a receivable basis.
## **1.3 Resources expended**
Grants are included as expenditure in the period for which the award is given.
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of VAT. All expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be attributed to particular headings they have been allocated on a basis consistent with the use of the resources.
Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment. The support costs are allocated wholly to charitable activities.
Governance comprises the costs which are directly attributable to the governance of the charity and the necessary legal procedures for compliance with statutory requirements.
11
**ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **1.4 Tangible fixed assets and depreciation**
The charity does not have a specific value above which capital expenditure is capitalised. Tangible fixed assets capitalised are those deemed to be for long term use by the charity.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows;
Fixtures, fittings & equipment 25% per annum Computer equipment 33% per annum
## **1.5 Stock**
Stock is valued at the lower of cost and net realisable value.
## **1.6 Accumulated funds**
Unrestricted funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects.
## **1.7 Pensions**
During the year, eligible and entitled employees were enrolled into the Company’s defined contribution pension scheme, with employees contributing 5% and the company contributing 3%. The employer’s contributions recognised in these financial statements as they fall due.
## **2 Voluntary Income**
|**Unrestricted funds**
Donations from individuals
David and Helen Lowe Charitable Trust
**Restricted and designated funds**
Legacy
POM Trust
Donations from individuals
Round Tables and Lions
Companies and charitable trusts
Total|**2020**
**2019**
**£**
**£**
11,886
3,274
15,000
15,000|
|---|---|
||26,886
18,274|
||-
50,000
-
31,500
6,422
13,009
100
-
3,000
8,180|
||9,522
102,689|
||36,408
120,963|
12
## **ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|**3 Government grants**
Coronavirus job protection scheme
Coronavirus small business grant
**4 Activities in furtherance of the charity's objectives**
SuperWeeks
Term-time activities
Monitors' and directors’ training courses and CPD|**2020**
**2019**
**£**
**£**
21,110
-
10,000
-|
|---|---|
||31,110
-|
||-
148,589
5,513
25,023
-
4,190|
||5,513
177,802|
## **5 Total resources expended**
|Staff
Depreciation
Other costs
Grant
funding
£
£
£
£
Merchandise
-
-
-
-
Activities
308
148
3,590
-
Grants payable
-
-
-
-
Support costs
60,686
553
29,381
-
Total
60,994
701
32,971
-
**6 Activities undertaken directly**
SuperWeeks
Term-time activities
Monitors' and directors’ training courses and CPD
**7 Grants payable**
Grants to individual children
Grants to monitors’ course trainees|Staff
Depreciation
Other costs
Grant
funding
£
£
£
£
-
-
-
-
308
148
3,590
-
-
-
-
-
60,686
553
29,381
-|-
-
4,046
119,332
-
56,740
90,620
89,813|
|---|---|---|
||60,994
701
32,971
-|94,666
265,885|
|||1,393
94,033
403
14,798
2,250
10,501|
|||4,046
119,332|
|||-
56,020
-
720|
|||-
56,740|
The grants to children were used to pay for all or part of the charity’s SuperWeek fees on behalf of individual children. No children received grants in 2020 as ATE was unable to run any SuperWeeks (2019 – 133). Those who received such grants in 2019 were all from families of limited income.
In 2019, the grants to trainees were made to assist 6 attendees on the monitors’ training course with the cost of the course.
13
**ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **8 Financial Commitments**
At 30 September 2020, the company had annual commitments under two operating leases both of which were terminated in December 2020 at a cost of £5,261, and notice was given on the office space which was cancelled at the same date.
## **9 Support costs**
|Staff costs
Depreciation
Rent, rates and room hire
Printing, postage and stationery
Telephone and internet
Travelling and subsistence
Advertising
Insurance
Utilities
Card services costs
IT costs
Other expenses|**2020**
**2019**
**£**
**£**
60,686
61,887
553
553
11,690
9,338
9,769
5,737
557
1,811
616
2,222
227
1,866
2,466
2,466
-
783
1,408
1,515
817
780
1,831
855|
|---|---|
||90,620
89,813|
## **10 Employees**
## **Number of employees**
During the year the charity employed an average of 3 administrative staff (2019 – 3), representing 2 full-time equivalents (2019 – 2.4). In 2019, the charity also employed 40 temporary staff on a casual basis to run the charity’s activities.
|**Employment costs**
Wages and salaries
Social security costs
Pension costs|57,211
79,387
1,871
751
1,912
1,228|
|---|---|
||60,994
81,366|
There were no employees whose annual emoluments were £60,000 or more.
## **Pension scheme**
The charity has made pension arrangements for its staff in accordance with the government’s autoenrolment programme. The scheme is managed by The People’s Pension, and the charity contributes 3% of salary for employees who contribute 5% of their salary.
14
**ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **11 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year. However, travelling expenses totalling £121 (2019 - £375) were reimbursed to trustees.
## **12 Taxation**
The charity’s activities during the year were in accordance with its charitable objects and no corporation tax liability arises.
## **13 Tangible fixed assets**
|**13 Tangible fixed assets**
**Cost**
At 1 October 2019
Additions
At 30 September 2020
**Depreciation**
At 1 October 2019
Charge for the year
At 30 September 2020
**Net book value**
**At 30 September 2020**
At 30 September 2019
**14 Debtors**
Debtors
Prepayments and accrued income
**15 Creditors: amounts falling due within one year**
Taxes and social security costs
Pension contributions
Creditors
Other creditors and accruals
Current portion of long-term loan|**2020**
**£**
2,877
1,551|Fixtures,
fittings and
equipment
£
12,176
3,050|
|---|---|---|
|||15,226|
|||5,373
701|
|||6,074|
|||9,152|
|||6,803|
|||**2019**
**£**
9,495
923|
||4,428|10,418|
||-
366
502
9,035
4,167|3,850
480
12,190
3,698
-|
||14,070|20,218|
15
## **ACTIVE TRAINING AND EDUCATION A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **16 Creditors: amounts falling due after more than one year**
|**6 Creditors: amounts falling due after more than one year**||
|---|---|
|Government “Bounce Back” loan
Current portion – repayable from May 2021
Sub-ordinated loan|**2020**
**2019**
**£**
**£**
50,000
-
(4,167)
-|
||45,833
-
27,104
27,104|
||72,937
27,104|
The sub-ordinated loan was provided by the founder of the charity in order to support the finances of the charity in its early years. This loan is repayable only when, in the opinion of the Trustees, the finances of the charity permit it.
## **17 Restricted funds**
|Infrastructure fund
New centre fund
Adventure fund
Training grant|1 October
2019
Transfers
Incoming
resources
Resources
expended
30 September
2020
£
£
£
£
£
48,688
(48,688)
-
-
-
19,068
(3,979)
- (12,362)
2,727
(5,852)
-
7,522
-
1,670
-
-
2,000
-
2,000|
|---|---|
||61,904
(52,667)
9,522
(12,362)
6,397|
The infrastructure fund arose as a result of a significant legacy which trustees agreed should be used to develop more efficient systems and to develop a professional working and training environment for staff. This was reported in last year’s financial statements as a restricted fund, but as this was a trustees’ decision it should have been included as a designated fund. As a consequence of the financial effects of the Co-Vid pandemic, trustees have now decided that the designation of this fund should be removed.
The new centre fund was set up with an aspiration for ATE to raise sufficient funds to purchase its own premises, both to provide office space and a residential centre for running holidays and other activities. This plan is unlikely to be feasible until and unless ATE’s finances improve substantially **.** Trustees decided that this fund would be better used to meet part of objectives of the original appeal, providing new office facilities, which resulted in the move to Gloucester in the summer of 2019.
The adventure fund raises funds to enable children to experience the benefits of a SuperWeek, when their parents/carers would not otherwise be able to afford for them to participate.
The training grant has been awarded to ATE to support the future training of volunteers to help care for the young people who we care for.
16