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2023-08-31-accounts

REGISTERED COMPANY NUMBER: 03413269 (England and Wales) REGISTERED CHARITY NUMBER: 1063950

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

GB Accounting Solutions Limited Building 115 Bedford Technology Park Thurleigh Bedford Bedfordshire MK44 2YA

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 August 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14 to 15

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 August 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Founded in 1977, the Centre was funded and managed by the then Bedford College of Further Education. It was subsequently transferred to Bedfordshire County Council who supported it until 1997. On 1st September 1997 it became an independent private company limited by guarantee, with charitable status and is governed by its Memorandum and Articles of Association.

The principal object of the Rothsay Education Centre is:

To achieve this the Centre provides a wide range of educational and recreational courses. In addition, the Centre also offers a number of opportunities for education visits and holidays and free advisory sessions. With an on-site café the Centre provides activities and companionship morning and afternoon five days a week during term time, some weekends and during the summer holiday.

Public benefit

The Trustees have paid due regard to the Charity Commission's guidance on public benefit and accordingly report on the benefits brought to the public by its activities; namely educational courses, recreational and social opportunities and advisory talks. Feedback from students highlights the benefit and value of membership: "We are very lucky to have somewhere like the REC in Bedford. I love the atmosphere, the friends I have made over the years and the mental stimulation I get from continuing to study a language that isn't my own", "Wonderfully friendly place. Tutors are extremely knowledgeable. Good cakes and food."

ACHIEVEMENT AND PERFORMANCE

Educational Courses

Over the past year courses have been provided to our 1,056 members (808 in 2021-22), with 2.564 enrolments (2,049 in 2021-22) including those on the 9 courses over 2 weekends. Our 208 daytime and summer courses covered a wide range of subjects, the majority being academic non-vocational as befitting the student population. The range of educational backgrounds was wide with some students returning to learning for the first time since leaving formal education and others continuing a tradition of life-long learning. The Centre offered a wide range of course lengths and costs to suit all incomes and a diverse spectrum of subjects from art to science, languages and music, and physical activity. A limited number of evening courses have been running through the year. The purpose is to extend the REC's offer by appealing to a different demographic thereby increasing the number of members benefitting from courses at the Centre.

Recreational and Social Opportunities

A full programme of 8 educational trips to museums, exhibitions and theatres was organised and proved popular. Successful quiz nights were very well received by members as well as assisting fundraising.

The Rothsay Ramblers Group continued its walks through the past year, much appreciated by its 112 members

General

The year saw a full return to normality for the REC following the pandemic. Membership numbers increased, in part due to increased communication and marketing activity, and there was a greater take-up of classes. The year saw an increase in members contributing their time and skill as volunteers enabling the development of the reading room further enhancing the range of facilities available to members. Volunteers have also made a significant contribution to the market stall as well as the garden. The latter provides a good foundation for the coming years. Despite some staff turnover the existing and new members of staff have ensured the continued smooth running of classes and trips.

Page 1

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 August 2023

FINANCIAL REVIEW

Financial position

The financial results for the year ended 31st August 2023 are set out on pages 6 to 15.

The Company, being limited by guarantee and registered as a Charity, is prohibited by its Memorandum from paying dividends to its members.

The surplus for the year of £26,259 (2022 - £144) has been added to reserves.

At the year end there was £36,274 on the General Fund (2022 - £10,015).

The Building Development Reserve, formerly the Appeal Fund and the Furniture and Equipment Fund was £nil at the year end (2022 - £nil).

The Centre's Website fund at the end of the year was £1,500 (2022 - £1,500).

A grant of £5,000 was received from Wixamtree to support marketing and diversification activities.

Reserves policy

In 2018 the Trustees reviewed the various reserves held and decided that the following arrangement better reflects the strategic and operational needs of the Centre. This has been done to bring more clarity to the financial position. The following reserves have been identified:

Operational Reserve

The operational reserve includes money for running the Centre including the courses. Courses for the following academic year are advertised in June and bookings open at that time. Thus there is a slight phasing mismatch between income received before the start of the academic year and expenditure but this is balanced by the operational reserve. All other running expenses call on this reserve.

Winding-up reserve

This reserve is currently depleted following the building works and the Trustees will review and establish a reserve over the next few years.

Building Development reserve

The need for, and focus of this will be reviewed by the Trustees as future projects are identified.

FUTURE PLANS

The REC continues to be an important facility in the local community. The provision of educational courses plus the benefits of attending the Centre are very much appreciated by members.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Rothsay Education Centre is a company limited by guarantee governed by its Memorandum and Articles of Association dated 28 May 1997, updated on 25 November 2015 and 24th November 2022. It is a charity registered with the Charity Commission.

There are currently around 787 members, each of whom agrees to contribute £1 in the event of the Charity winding up.

Page 2

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 August 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of Trustees

As set out in the Articles of Association, all Trustees are appointed by the Charity's members at the Annual General Meeting held every November. Through newsletters, emails and class representative meetings the board actively encourages volunteers from the student body to serve as Trustees - Student Representatives. This helps to ensure that the interests of the membership is always a priority and provides additional communication channels. The Board also includes a local Borough Councillor nominated by Bedford Borough Council.

Trustees serve no more than 3 terms of office (a maximum of 12 years) unless asked by the Board if the majority of Trustees believe it is in the best interests of the Charity. Student Representatives serve a 3-year term (a maximum of 2 terms or 6 years) unless asked by the Board, if the majority of Trustees believe it is in the best interests of the Charity.

In the event a Trustee retires, a temporary appointment can be made by the Trustees until an election can be made at the next Annual General Meeting. No person may be appointed a Trustee under the age of 18, or have been declared bankrupt at any time. Trustees are required to declare that there are no reasons why they may not serve as a Trustee. No Trustee receives any remuneration for their role.

Organisational structure

The Board of Trustees administers the Charity. The Board is responsible for all strategic decisions regarding the running of the organisation, with the authority to delegate decisions to sub-committees where appropriate. The Board normally meets 5-6 times per annum and there are two sub-committees (Human Resources and Resources Management).

In addition, Trustees each take the lead on specific priorities e.g. marketing.

The Chief Officer is appointed by the Trustees to manage the Charity. The Chief Officer has delegated authority, within terms of delegation approved by the Trustees, for operational matters, including finance, employment and curriculum.

Induction and training of new trustees

All new Trustees undergo an induction with the Chair of the Board of Trustees and the Chief Officer, and receive an Induction Pack. Trustees are encouraged to attend regular training and briefing sessions, which is monitored by the Chief Officer.

Staff pay policy

All staff are paid as per Local and National pay agreements. All Tutor Staff are paid at a rate commensurate for adult education tutors locally. All staff pay is reviewed annually and is normally increased in accordance with the local authority pay increases.

Risk management

The Trustees have a Risk Management Policy and Framework and a Risk Register, which identifies the principal risks and uncertainties the Charity faces, the likely level of risk and its impact, a list of procedures and actions to mitigate the risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03413269 (England and Wales)

Registered Charity number

1063950

Registered office

6 Rothsay Gardens Bedford Bedfordshire MK40 3QB

Page 3

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 August 2023

Trustees

Miss C Moorhouse Dr S Rogers Mrs J Boud Mrs G Thornley Mr S Medaney Mrs J C Lacey Mr G F Nolan Mr M Barber Dr H Woodward (appointed 15.12.22)

Company Secretary Mr D Wood

Independent Examiner GB Accounting Solutions Limited Building 115 Bedford Technology Park Thurleigh Bedford Bedfordshire MK44 2YA

Solicitors Woodfines LLP 16 St. Cuthbert's Street Bedford MK40 3JG

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mr D Wood - Secretary

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

Independent examiner's report to the trustees of The Rothsay Education Centre (Bedford) Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the ERROR - relevant professional body must be completed, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gerald Bygraves

GB Accounting Solutions Limited Building 115 Bedford Technology Park Thurleigh Bedford Bedfordshire MK44 2YA

Date: .............................................

Page 5

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Courses and educational activities
225,105
Donations and fundraising
30,020
Investment income
2
1,415
Other income
7,150
Total
263,690
EXPENDITURE ON
Charitable activities
Courses and educational activities
152,259
Administration
85,172
Total
237,431
NET INCOME
26,259
RECONCILIATION OF FUNDS
Total funds brought forward
10,015
TOTAL FUNDS CARRIED FORWARD
36,274
Restricted
funds
£
-
-
-
-
-
-
-
-
-
1,500
1,500
31.8.23
Total
funds
£
225,105
30,020
1,415
7,150
263,690
152,259
85,172
237,431
26,259
11,515
37,774
31.8.22
Total
funds
£
172,545
22,601
119
6,560
201,825
163,853
37,828
201,681
144
11,371
11,515

The notes form part of these financial statements

Page 6

THE ROTHSAY EDUCATION CENTRE

(BEDFORD) LIMITED

BALANCE SHEET 31 August 2023

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
6
3,602
Cash at bank and in hand
168,153
171,755
CREDITORS
Amounts falling due within one year
7
(135,481)
NET CURRENT ASSETS
36,274
TOTAL ASSETS LESS CURRENT
LIABILITIES
36,274
NET ASSETS
36,274
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
1,500
1,500
-
1,500
1,500
1,500
31.8.23
Total
funds
£
3,602
169,653
173,255
(135,481)
37,774
37,774
37,774
36,274
1,500
37,774
31.8.22
Total
funds
£
5,974
122,483
128,457
(116,942)
11,515
11,515
11,515
10,015
1,500
11,515

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

BALANCE SHEET - continued 31 August 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr G F Nolan - Trustee

The notes form part of these financial statements

Page 8

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 August 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investments

Gifts of investments are included in income at the valuation on the date when the gift was received. Investments are included at market value. Investment income is accounted for when due.

2. INVESTMENT INCOME

INVESTMENT INCOME
31.8.23 31.8.22
£ £
Deposit account interest 1,415 119

continued...

Page 9

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 August 2023

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.

During the year, three Trustees delivered tutorials for which they were paid at arms length less than £2,000 between them.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

5.

Administration
Teaching
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Courses and educational activities
172,545
Donations and fundraising
22,601
Investment income
119
Other income
6,560
Total
201,825
EXPENDITURE ON
Charitable activities
Courses and educational activities
163,853
Administration
37,828
Total
201,681
NET INCOME
144
RECONCILIATION OF FUNDS
Total funds brought forward
9,871
31.8.23
31.8.22
7
5
9
9
16
14
Restricted
Total
funds
funds
£
£
-
172,545
-
22,601
-
119
-
6,560
-
201,825
-
163,853
-
37,828
-
201,681
-
144
1,500
11,371
31.8.23
31.8.22
7
5
9
9
16
14
Restricted
Total
funds
funds
£
£
-
172,545
-
22,601
-
119
-
6,560
-
201,825
-
163,853
-
37,828
-
201,681
-
144
1,500
11,371
201,825
163,853
37,828
201,681
144
11,371

continued...

Page 10

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 August 2023

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
TOTAL FUNDS CARRIED FORWARD
10,015
1,500
6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23
£
Prepayments
3,602
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23
£
Other loans (see note 8)
20,000
Accruals and deferred income
113,228
Accrued expenses
2,253
135,481
8.
LOANS
An analysis of the maturity of loans is given below:
31.8.23
£
Amounts falling due within one year on demand:
Other loans
20,000
9.
MOVEMENT IN FUNDS
Net
movement
At 1/9/22
in funds
£
£
Unrestricted funds
General fund
10,015
26,259
Restricted funds
Website
1,500
-
TOTAL FUNDS
11,515
26,259
Total
funds
£
11,515
31.8.22
£
5,974
31.8.22
£
30,000
84,689
2,253
116,942
31.8.22
£
30,000
At
31/8/23
£
36,274
1,500
37,774
Total
funds
£
11,515

continued...

Page 11

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 August 2023

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
263,690
TOTAL FUNDS
263,690
Comparatives for movement in funds
At 1/9/21
£
Unrestricted funds
General fund
9,871
Restricted funds
Website
1,500
TOTAL FUNDS
11,371
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
201,825
TOTAL FUNDS
201,825
Resources
Movement
expended
in funds
£
£
(237,431)
26,259
(237,431)
26,259
Net
movement
At
in funds
31/8/22
£
£
144
10,015
-
1,500
144
11,515
Resources
Movement
expended
in funds
£
£
(201,681)
144
(201,681)
144
Resources
Movement
expended
in funds
£
£
(237,431)
26,259
(237,431)
26,259
Net
movement
At
in funds
31/8/22
£
£
144
10,015
-
1,500
144
11,515
Resources
Movement
expended
in funds
£
£
(201,681)
144
(201,681)
144
144

continued...

Page 12

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 August 2023

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/9/21 in funds 31/8/23
£ £ £
Unrestricted funds
General fund 9,871 26,403 36,274
Restricted funds
Website 1,500 - 1,500
TOTAL FUNDS 11,371 26,403 37,774

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
465,515
465,515
Resources
Movement
expended
in funds
£
£
(439,112)
26,403
(439,112)
26,403
Resources
Movement
expended
in funds
£
£
(439,112)
26,403
(439,112)
26,403
26,403

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

Page 13

THE ROTHSAY EDUCATION CENTRE (BEDFORD) LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2023

31.8.23 31.8.22
£ £
INCOME AND ENDOWMENTS
Investment income
Deposit account interest 1,415 119
Charitable activities
Membership and course fees 210,566 164,410
Educational visits 13,834 8,135
Donations and sundry income 27,496 3,933
Fundraising activities 3,229 18,668
255,125 195,146
Other income
Rental income 7,150 6,560
Total incoming resources 263,690 201,825
EXPENDITURE
Charitable activities
Tutors and direct wages 123,347 111,876
Rates and water 1,310 1,058
Insurance 4,003 3,691
Postage and stationery 3,804 3,445
Advertising 7,172 5,116
HR and payroll costs 1,337 1,164
Hire of halls - 1,623
Educational visits 10,780 1,860
Refreshments 498 655
Other social & educational act 4,364 5,451
Repairs and maintenance 12,791 8,690
Contract cleaning 6,119 7,834
Utilities 11,166 8,229
186,691 160,692
Support costs
Management
Wages 43,097 36,028
Utilities - 292
43,097 36,320
Finance
Bank charges 135 143
Carried forward 135 143

This page does not form part of the statutory financial statements

Page 14

THE ROTHSAY EDUCATION CENTRE

(BEDFORD) LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2023

31.8.23 31.8.22
£ £
Finance
Brought forward 135 143
Credit card charges 5,318 2,726
5,453 2,869
Governance costs
Accountancy and legal fees 2,190 1,800
Total resources expended 237,431 201,681
Net income 26,259 144

This page does not form part of the statutory financial statements

Page 15