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2022-08-31-accounts

Page
Company
information
1 —2
Directors' report, Strategic report and the Directors' 3 —28
responsibility statement
Independent auditor's
report
29-32
Consolidated statement
offinancial activities
33
Company
statement
offinancial
activities 34
Consolidated and Company
Balance Sheet.
35
Consolidated cashflow statement 36
Notes to the financial statements ofthe Company 37 —67
Governors Governors M R Slumbers (Chairman) (Chairman)
Mrs A-M Edgell (Deputy Chair)
D E Austin
Mrs J Brown (appointed 17June 2022)
R Crawford
Clarke
Baroness J Cumberlege (resigned 17June 2022)
A D Fairclough
Prof M J G Farthing
DrSGodward
TJ P Hancock
J B Higgo
Mrs C Houston
Ms H O' Sullivan
H C R Lawson
J A Scott
Ex-Officio Provost The Rt Revd C J Meyrick, Bishop of Lynn
Secretary and Clerk Mrs H Betts
Charity No. 1076483
Company No. 03779985
Principal address and Registered Office Lancing College
Lancing
West Sussex
BN15 ORW
Head D T Oliver
Bursar M B Milling CA
Auditor RSM UK Audit LLP
Portland
25 High Street
Crawley
RH10 1BG
Bankers Barclays Bank pic
1 Churchill
Place
Canary Wharf
London
E145HP

2021/22 2020/21
Senior school 600 575
Hove Prep 179 183
Hove Pre-Prep 113 102
Worthing Prep 121 121
Worthing Pre-
Prep 73 67
Total 1,086 1,048
2021/22 2020/21
Boys Girls Boys Girls
Senior school 343 257 323 252
Hove Prep 116 63 124 59
Hove Pre-Prep 64 49 56 46
Worthing Prep 65 56 63 58
Worthing Pre-
Prep 35 38 31
Total 623 463 597 451

DIRECTORS DIRECTORS DIRECTORS DIRECTORS DIRECTORS
The directors who are also Trustees for the purpose ofcharity
law who served
during the year, and
the committees ofwhich they were members, are:
M R Slumbers (Chair) Finance and General Purposes
Membership and Nominations
Education
Investment
Exofficio all other subcommittees
D EAustin Governors and Staff Liaison (Chair)
Designated Health and Safety
Governor
Mrs J Brown Education
Baroness Cumberlege
(resigned 17June 2022)
R Crawford
Clarke
Finance and General Purposes
Mrs A-M Edgell (Deputy Chair) Designated Child Protection Governor
Governors and Staff Liaison
A D Fairclough
Prof M JG Farthing Education (Chair)
DrSGodward Designated EYFSGovernor
TJ P Hancock Finance and General Purposes
(Chair)
Investment
J B Higgo Education
Mrs C Houston Finance and General Purposes
Ms H O' Sullivan Education
H C R Lawson Membership and Nominations
JA Scott Finance and General Purposes

Unrestricted Restricted Endowed Total Total
Notes Funds Funds Funds 2022 2021
f f 2 f
Income and endowments from:
Income from Charitable Activities
School fees receivable 23,973,398 23,973,398 20,784,542
Ancillary
trading
income
419,402 48,600 468,002 443,850
Other trading
activities
Non-ancillary
trading
income 1,215,371 1,215,371 400,073
Investments
Investment
income
17,628 17,628 20,272
Bank and other interest 42,733 4,081 47,743 94,557 53,858
Other - Grants and donations
Grants and donations 46,397 501,453 547,850 1,054,005
TOTAL INCOME 25,714,929 554,134 47,743 26,316,806 22,756,400
Expenditure
on:
Raising funds
Non-ancillary
trading
8 889,987 889,987 382,528
Financing costs 8/9 163,340 163,340 196,483
Investment
management
8 8,574 8,574 5,875
Fundraismg
and development
8 217,225 217,225 201,265
Other costs 8 3,993 3,993 (5,100)
TOTAL RAISING FUNDS 1,283,119 1,283,119 781,051
Charitable
Activities
Education
and grant making
8 23,642,236 490,452 47,157 24,179,845 22,183,723
TOTAL EXPENDITURE 8 24,925,355 490,452 47,157 25,462,964 22,964,774
Net income and expenditure before
transfers 789,574 63,682 586 853,842 (208,374)
Realised gains on
investment
assets
14 43,747 43,747 81,064
Unrealised
(losses)/gains
on
investment
assets
14 (161,292) (161,292) 65,701
Net income/(expenditure) 672,029 63,682 586 736,297 (61,609)
Transfers
between
funds
NET MOVEMENT
IN FUNDS
672,029 63,682 586 736,297 (61,609)
Fund balances at 1 September 2021 13,234,825 1,565,281 1,998,555 16,798,661 16.860,270
FUND BALANCES AS AT 31AUGUST 2022 13,906,854 1,628,963 1,999,141 17,534,958 16,798,661

Unrestricted Restricted Endowed Endowed Total Total
Notes Funds Funds Funds 2022 2021
5 8 8 8
Income and endowments from:
Income from Charitable Activities
School fees receivable 2 22,161,908 22,161,908 19,200,881
Ancillary
trading
income
3 387,801 48,600 436,401 417,244
Other trading activities
Non-ancillary
trading
income
314,625 314,625 55,240
Investments
Investment
income
17,628 17,628 20,272
Bank and other interest 42,733 4,081 47,743 94,557 53,658
Other - Grants and donations
Grants and donations 46,397 501,453 547,850 978,672
TOTAL INCOME 22,971,092 554,134 47,743 23,572,969 20,725,967
Expenditure
on:
Raising funds
Financing costs 8/9 151,407 151,407 198,186
Investment
management
8 8,574 8,574 5,875
Fundraising
and development
8 217,225 217,225 201,265
Other costs 8 3,993 3,993 (5,100)
TOTAL RAISING FUNDS 381,199 381,199 400,226
Charitable
Activities
Education
and grant making
8 21,678,156 490,452 47, 157 22,215,765 20,358,291
TOTAL EXPENDITURE 8 22,059,355 490,452 47,157 22,596,964 20,758,517
Net income and expenditure before
transfers 911,737 63,682 586 976,005 (32,550)
Realised gains on
investment
assets
14 43,747 43,747 81,064
Unrealised
(losses)/gains
on
investment
assets
14 (161,292) (161,292) 65,701
Net income 794,192 63,682 586 858,460 114,215
Transfers
between
funds
NET MOVEMENT
IN FUNDS
794,192 63,682 586 858,460 114,215
Fund balances at 1 September 2021 15,313,793 1,565,281 1,998,555 18,877,629 18,763,414
FUND BALANCES AS AT 31AUGUST 2022 16,107,985 1,628,963 1,999,141 19,736,089 18,877,629

Group Group Company Company
Notes 2022 2021 2022 2021
6 6 f
FIXEDASSETS
Tangible assets 13 20,660,121 20,685,918 20,335,023 20,322,598
Investments 14 1,134,123 1,242,614 1,134,225 1,242,716
21,794,244 21,928,532 21,469,248 21,565,314
CURRENT ASSETS
Stocks 192,706 197,224 54,859 49,898
Debtors 15 879,557 567,714 3,484,755 2,686,424
Cash 16 11,853,954 13,127,689 11,202,238 '12,997,597
12,926,217 13,892,627 14,741,852 15,733,919
CURRENT LIABILITES
Creditors
payable
within
one year 17 (9,195,003) (10,343,347) (8,484,511) (9,742,453)
NET CURRENT ASSETS 3,731,214 3,549,280 6,257,341 5,991,466
TOTAL ASSETSLESS CURRENT
LIABILITIES 25,525,458 25,477,812 27,726,589 27,556,780
LONG TERM LIABILITIES
Creditors payable after one year 18 (7,955,475) (8,484,295) (7,955,475) (8,484,295)
Provision for liabilities 32 (34,925) (194,756) (34,925) (194,756)
TOTAL NET ASSETS 17,535,058 16,798,761 19,736,189 18,877,729
REPRESENTED BY:
CAPITAL AND RESERVES
Called up share capital 23 100 100 100 100
FUNDS
Endowed
funds
24 1,999,141 1,998,555 1,999,141 1,998,555
Restricted funds 25 1,628,963 1,565,281 1,628,963 1,565,281
Unrestricted
funds:
General reserve 26 13,906,854 13,234,825 16,107,985 15,313,793
EQUITY SHAREHOLDERS'
FUNDS
17,535,058 16,798,761 19,736,189 18,877,729
The financial statements were approved and authorised for issue by the Board on~... November
2022
and signed on its behalf by M R Slumbers

Notes 2022 2021
6 6
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided
by operating
activities
29 82,461 3,005,792
82,461 3,005,792
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends,
interest and rent from investments
112,185 73,930
Proceeds from sale of property,
plant and equipment
10,071 15,366
Purchase of property,
plant and equipment
(1,005,565) (294,403)
Proceeds from sale of investments 267,956 887,347
Purchase of investments (277,010) (901,744)
Net cash used in investing
activities
(892,363) (219,504)
CASH FLOWS FROM FINANCING
ACTIVITIES
Repayment
of borrowing
(300,493) (64,126)
Financing costs (163,340) (196,483)
Net cash used
in financing
activities
(463,833) (260,609)
CHANGE
IN CASH AND CASH EQUIVALENTS
IN THE YEAR (1,273,735) 2,525,679
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 13,127,689 10,602,010
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 30 11,853,954 13,127,689

The School fees income The School fees income comprises:
Group Company Group Company
2022 2022 2021 2021
6 6 6 6
Gross fees 26,788,798 24,689,775 23,484,276 21,603,279
Less: Total scholarships, bursaries, etc. (3,344,098) (3,056,565) (3,071,030) (2,773,694)
23,444,700 21,633,210 20,413,246 18,829,585
Add back Scholarships, Bursaries, Grants
etc. paid for by'
Endowed Funds 47,157 47,157 48,325 48,325
The Lancing College Foundation:
Restricted Funds 481,541 481,541 322,971 322,971
23,973,398 22,161,908 20,784,542 19,200,881

Unrestricted Group Company Group Company
2022 2022 2021 2021
6 6 6 6
Extras 234,889 233,800 247,635 243,762
Entrance fees and registration fees 114,265 110,290 105,822 103,127
Commissions 13,118 13,118 12,611 12,611
Other income 57,130 30,593 31,582 11,544
419,402 387,801 397,550 371,044
Restricted Group Company Group Company
2022 2022 2021 2021
K 6 6
Contdibutions to the Chapel Maintenance Fund 48,600 48,600 45,200 46,200
Total 468,002 436,401 443,850 417,244

Turnover 1,528,110 658,547
Cost ofsales (1,184,010) (611,019)
Gross profit 344,100 47,528
Administration (106,786) (44,238)
Operating
profit
237,314 3,290
Gift Aid donation (237,288)
Retained
profit
26 3,290
The subsidiary
donates
its taxable profits to the company each year under the Gift Aid scheme.
The net assets for Buxbrass Limited at the end ofthe year was E50,629
Non-ancillary
Trading
Income
Group Company Group Company
2022 2022 2021 2021
E E E E
Nonwncillary
trading
income
Buxbrass
Limited
1,528,110 262,288 658,547 9,336
Less: Income eliminated on consolidation (342,&88) (246,961)
Less: Grants and Donations -Government CJRS (40,613)
Buxbrass
Limited
1,185,222 262,288 366,973 9,338
Other activities
Rents receivable 24,722 46,910 30,794 45,596
Interest on overdue fees 5,427 5,427 306 305
1,215,371 314,625 400,073 55,240

Its results for the yea r, as extracted from the audited accounts, are sum marised
below:
2022f 2021
f
Income from Charitable Activities
Schoolfees 1,811,490 1,583,660
Ancillary
trading
income
31,601 26,606
Non-ancillary
trading
income 11,982 600
Grants and Donations -Government CJRS 34,719
TOTAL INCOME 1,855,073 1,645,585
EXPENDITURE
Education
and grant
making (1,977,261) (1,824,712)
Deficit for the year (122,188) (179,127)

Group and Company
Unrestricted 2022 2021
5 5
Securities Investment Income
Equities and Fixed Interest 17,628 20,272
INVESTMENTS - BANK AND OTHER INTEREST
Unrestricted Restricted Endowed Group and Company
2022 2021
6
Bank interest 42,733 4,081 586 47,400 5,333
Other interest 47, 157 47,157 48,325
42,733 4,081 47,743 94,557 53,658

Group Company Group Company
2022 2022 2021 2021
6 6
Restricted:
Other Donations 501,453 501,453 453,210 453,210
Unrestricted:
Government Grants - CJRS 579 579 564,958 489,625
Other Donations 45,818 45,818 35,837 35,837
547,850 547,850 1,054,005 978,672

8 ANALYSIS OF EXPENDITURE
a) Total expenditure Staff costs Support costs Depreciation Total 2022 Total 2021
(note 10) (note 13)
6 f 6 F
Costs ofraising funds
Fundraising
and development
165,452 51,773 217,225 201,265
Financing costs (note 9) 151,407 151,407 198,186
Investment
management
8,574 8,574 5,875
Loss on disposal ofasset 3,993 3,993 (5,100)
Total for Company 165,452 215,747 381,199 400,226
Finance costs ofsubsidiary 11,933 11,933 (1,703)
Loss on disposal of investment
Non ancillary
trading costs of
395,274 488,064 6,649 589,957 382,528
subsidiaries
Total for Group 560,726 715,744 6,649 1,283,119 781,051
Charitable
expenditure
Teaching 9,066,689 1,600,384 299,531 10,966,604 9,786,273
Welfare 1,639,914 1,048,987 49,374 2,738,275 2,321,822
Premises 1,118,435 3,628,665 630,168 5,377,268 5,435,959
School administration
and
1,454,833 1,296,033 2,750,866 2,420,387
governance
Grants awards
and prizes
4,974 4,974 4,175
Movement
in pension recovery
(159,831) (159,831) (53,034)
plan (note 32)
School charitable
expenditure
13,120,040 7,579,043 979,073 21,678,156 19,915,582
Expenditure
from other funds:
Restricted 490,452 490,452 394,384
Endowment 47,157 47,157 48,325
Total for Company 13,120,040 8,116,652 979,073 22,215,765 20,358,291
Total for Subsidiary 1,453,153 479,355 31,572 1,964,080 1,825,432
Total for Group 14,573,193 8,596,007 1,010,645 24,179,845 22,183,723
Totalresources
expended
-Company 13,285,492 8,332,399 979,073 22,596,964 20,758,517
-Group 15,133,919 9,311,751 1,017,294 25,462,964 22,964,774

ANALYSIS OF EX PENDITURE (continued)
Grants and prizes Group and Company
2022 2021
From unrestricted funds f F
Prizes and leaving awards 4,974 4,175

Company: 2022f 2021f
Remuneration paid to auditor for audit services 24,450 20,985
Reimbursement of personal expenses to Governors 376
Other Governance costs 54,385 208,629
79,211 229,614
Group: 2022
f
2021f
Remuneration paid to auditor for audit services 32,400 29,105
Reimbursement of personal expenses to Governors 376
Other Governance costs 57,671 209,604
90,447 238,709

FINANCING COSTS
Group Company Group Company
2022f 2022f 2021 2021
f
Fees in Advance debt financing costs 19,565 19,108 24,856 24,588
Lease finance costs 8,238 8,238 10,201 10,201
Bank interest payable 145,522 145,522 106,707 106,707
Provision
for bad and doubtful
debts (9,985) (21,461) 54,719 56,690
163,340 151,407 196,483 198,186

STAFF COSTS
Group Company Group Company
2022f 2022
f
2021 2021
Total staff costs comprises:
Wages and salaries 12,377,687 10,853,814 11,506,352 10,261,611
Social security costs 1,275,805 1,138,194 1,118,526 1,008,268
Pension contributions 1,480,427 1,293,484 1,408,332 1,240,468
15,133,919 13,285,492 14,033,210 12,510,347
Included
in staff costs are redundancy
or termination payments totalling ENil (2021:E26,761).
2022 2021
Aggregate
employee
benefits ofkey personnel (The Head and Bursar) 449,644 407,433
Group Company Group Company
2022 2022 2021 2021
Number Number Number Number
Teaching 151 121 153 124
Others 258 223 250 232
409 403 356
Group Company Group Company
2022 2022 2021 2021
Number Number Number Number
F60,001 - F70,000 21 21 18 18
F70,001 - E80,000 5 5 5 5
E80,001 - F90,000 4 4 1 1
F90,001 - F100,000 3 2 3 2
E100,001 - E110,000 1 1
F110,001 -f120,000 1 1
f120,001 —f130,000
F200,001 - f210,000

13 TANGIBLE FIXEDASSETS
Company Land and Freehold Motor Computer Fittings and Company
Buildings Improvements Vehicles Equipment Equipment Total
Freehald
f
Cost
At I September 2021 19,599,343 1,062,287 69,328 2,132,031 4,924,198 27,787,187
AddiTions 407,836 144,281 453,445 1,005,562
Disposals (105,477) (84,455) (189,932)
As 31August 2022 20,007,179 1,062,287 69,328 2,170,835 5,293,188 28,602,817
Depreciation
At I September 2021 1,938,321 401,232 65,908 1,659,900 3,401,228 7,464,589
Charge for the year 342,302 49,932 3,420 242,341 341,078 979,073
On disposals (105,477) (70,391) (175,868)
At 31August 2022 2,278,623 451,164 69,328 1,796,764 3,671,915 8,267,794
Net book value
at 31August 2022 17,728,556 611,123 374,071 1,621,273 20,335,023
Net book value
at 31 August 2021 17,663,022 661,055 3,420 472,131 1,522,970 20,322,598
Group Company Land and Computer Fittings and Group
Total Buildings Equipment Equipment Total
Short
Leasehold
Cost 8 F. 8
At 1 September 2021 27,787,187 182,619 96,884 488,030 28,554,720
Additions 1,005,562 1,005,562
Disposals (189,932) (189,932)
As 31 August 2022 28,602,817 182,619 86,884 488,030 29,370,350
Depreciation
At I September 2021 7,464,589 49,532 95,453 259,228 7,868,802
Charge for the year 979,073 8,214 1,431 28,577 1,017,295
On disposals (175,868) (175,868)
At 31August 2022 8,267,794 5'7,746 96,884 287,805 8,710,229
Net book value
at 31August 2022 20,335,023 124,873 200,225 20,660,121
Net book value
at 31August 2021 20,322,598 133,087 1,431 228,802 20,685,918

14 INVESTMENTS
2022 2021
Unrestricted 6
Group Investments
as
at 1 September 1,242,614 1,081,452
Reinvested
income
17,628 20,272
Investment
management
fee (8,574) (5,875)
Realised gains on investments 43,747 81,064
Unrealised
(loss) igains
in investments (161,292) 65,701
Closing market value 1,134,123 1,242,614
Group Investments
at
31August 1,134,123 1,242,614
Investments
in subsidiaries
102 102
Company
investments
at 31August 1,134,225 1,242,716
Investments
comprise:
Listed investments
Fixed Interest 200,604 202,631
Equities 816,588 908,128
1,017,192 1,110,759
Alternative
investments
Other 49,861 73,071
49,861 73,071
Cash 67,070 58,784
Group Investments
at
31August 1,134,123 1,242,614
Investments
in subsidiaries
102 102
Company
investments
at 31August 1,134,225 1,242,716
2022 2021
Investments in subsidiaries comprise: 6
Investment in subsidiary
trading
company —Buxbrass Ltd 2 2
Investment in Lancing College Prep School at Worthing Ltd 100 100
102 102

DEBTORS
Group Company
2022 2021 2022 2021
f f 6 E
Fee debtors 217,876 190,894 195,988 174,475
Trade debtors 53,557 35,262
Amounts
owed
by group undertakings 2,756,153 2,202,496
Other debtors 111,239 85,307 108,759 85,307
Prepayments and accrued income 496,885 256,251 423,855 224,146
879,567 567,714 3,484,755 2,686,424
CASH AT BANK BYFUND
Group Company
2022 2021 2022 2021
8 6 6 F
Restricted 1,501,914 1,797,246 1,501,914 1,797,246
Unrestricted 10,155,453 11,134,442 9,503,737 11,004,350
Endowed 196,587 196,001 196,587 196,001
11,853,954 13,127,689 11,202,238 12,997,597
CREDITORS: PAYABLE WITHIN ONE YEAR
Group Company
2022 2021 2022 2021
8 8 E F
Bank loans and overdrafts (note 19) 475,887 237,943 475,887 237,943
Net obligations under finance leases (Note 21) 31,462 82,584 31,462 82,584
Deferred consideration of freehold ofthe 61,009 62,549 61,009 62,549
Prep School Hove
Trade creditors 544,698 1,095,434 525,424 1,013,751
Amounts
owing
to group undertakings 124 124
Taxes and social secudity casts 316,662 274,493 275,155 238,267
Advance fees (note 20) 272,670 313,162 272,670 313,162
Other creditors 289,246 243,439 230,990 205,215
Accruals 1,307,553 1,403,023 1,116,261 1,325,100
Final term deposits 1,154,404 601,800 1,088,357 568,850
Deferred income - fees received in advance 4,741,412 6,028,796 4,407,296 5,694,908
9,195,003 10,343,347 8,484,511 9,742,453

Group Company
2022 2021 2022 2021
Amounts
falling due;
6 f 6
After 5years 87,493 88,193 87„493 88,193
Within 2to 5 years 1,872,879 1,812,215 1,872,879 1,812,215
within
1 to 2 years
646,032 662,796 646,032 662,796
Due after more than 1 year 2,606,404 2,563,204 2,606,404 2,563,204
Due within
1 year
1,154,404 601,800 1,088,357 568,850
3,760,808 3,165,004 3,694,761 3,132,054
CREDITORS: PAYABLE AFTER MORE THAN ONE YEAR
Group Company
2022 2021 2022 2021
f 5 6 6
Bank Loans
(note 19)
4,877,837 5,353,724 4,877,837 5,353,724
Net obligations
under
finance leases 15,531 30,988 15,531 30,988
(note 21 )
Final term deposits 2,606,404 2,563,204 2,606,404 2,563,204
Advance fees (note 20) 381,549 401,216 381,549 401,216
Deferred consideration offreehold ofthe 74,154 135,163 74,154 135,163
Prep School Hove
7,955,475 6,484,295 7,955,475 8,484,295

Group and Company
2022 2021
5 F
Due After 5years 2,974,291 3,450,178
Due within 2 to 5 years 1,427,660 1,427,660
Due within 1 to 2 years 475,886 475,886
Due after more than1 year 4,877,837 5,353,724
Due within 1 year 475,887 237,943
5,353,724 5,591,667

Group Company
2022 2021 2022 2021
6 f f 6
After 5 years 110,853 144,599 110,853 144,599
Within 2 to5years 133,672 104,802 133,672 104,802
Within 1 to 2 years 137,024 151,815 137,024 151,815
381,549 401,216 381,549 401,216
Within 1 year 272,670 313,162 272,670 313,162
654,219 714,378 654,219 714,378

Group Company
2022 2021 2022 2021
F 8 8
Liabilities at 1 September 714,378 1,320,721 714,378 1,320,721
New contracts 278,703 278,703
993,081 1,320,721 993,081 1,320,721
Amounts utilised in payment offees (338,862) (526,519) (338,862) (525,519)
Amounts repaid (79,824) (79,824)
Liabilities at 31 August 654,219 714,378 654,219 714,378
Group and Company
2022 2021
Amounts falling due: 6 5
ARer 5 years
Within 2 to 5years 6,475 5,435
Within 1 to 2 years 9,056 25,553
15,531 30,988
Within 1 year 31,462 82,584
46,993 113,572

Land and Buildings
2022 2021
K 2
Expiry date:
Within one year 53,765 53,765
Within 1 to 2 years 53,765 53,765
Within 2to 5years 53,765 107,530
161,295 215,060

Group and Company
2022 2021
6 2
Authorised
100Ordinary shares of21 each 100 100
Allotted, called up and fully paid
100Ordinary shares ofEI each 100 100

Group and Company Group and Company Movement in funds
Balance at 1
September Investment Balance at 31
2021 Income Expenditure
8
gains /(losses)
f
Transfer
E
August 2022
E
Endowed Funds 1,998,555 47,743 (47,157) 1,999,141
Group and Company Movement in funds
Balance at 1
September Investment Balance at 31
2020 Income Expenditure gains /(losses) Transfer August 2021
f E E E F
Endowed Funds 1,998,170 48,710 (48,325) 1,998,555

grants
he
ld on trust for s pecific purposes:
Movement in funds
Balance at 1
September Investment Balance at 31
2021
f
Income
F
Expenditure
F
gains l(losses)
f
Transfer
f
August 2022
f
Chapel Maintenance 5,880 48,670 (24,533) 30,017
Woodard Benefit Fund 251,013 121,102 (34,217) 337,898
Appeal Donations 1,308,388 384,362 (431,702) 1,261,048
Group and Company 1,565,281 554,134 (490,452) 1,628,963
Movement in funds
Balance at 1
September Investment Balance at 31
2020 Income Expenditure gains l(losses) Transfer August2021
f f f f f f
Chapel Maintenance 5,988 46,246 (46,354) 5,880
Woodard Benefit Fund 272,535 (21,522) 251,013
Appeal Donations 1,180,775 454,121 (326,508) 1,308,388
Group and Company 1,459,298 500,367 (394,384) 1,565,281

The income The income funds ofthe group are as follows: group are as follows:
Movement in funds
Balance at 1
September Investment Balance at 31
2021 Income Expenditure gains /(losses) Transfer August 2022
5 2 5 F
Designated Funds:
Foundation account 1,300,286 46,106 (62,267) (117,545) 1,166,580
General funds 14,013,507 22,924,986 (21,997,088) 14,941,405
Company 15,313,793 22,971,092 (22,059,355) (117,545) 16,107,985
Subsidiary
Prep school subsidiary (2,129,569) 1,855,073 (1,977,262) (2,251,758)
Trading
subsidiary
50,601 1,528,110 (1,528,084) 50,627
Consolidation adjustments (639,346) 639,346
Group 13,234,825 25,714,929 (24,925,355) (117,545) 13,906,854
Movement in funds
Balance at 1
September Investment Balance at 31
2020 Income Expenditure gains /(losses) Transfer August2021
5 5 E 6 f
Designated Funds:
Foundation account 1,275,397 35,837 (157,713) 146,765 1,300,286
General funds 14,030,549 20,141,053 (20,158,095) 14,013,507
Company 15,305,946 20, 176,890 (20,315,808) 146,765 15,313,793
Subsidiary
Prep school subsidiary (1,950,457) 1,645,587 (1,824,699) (2,129,569)
Trading
subsidiary
47,313 658,546 (655,258) 50,601
Consolidation adjustments (273,700) 273,700
Group 13,402,802 22,207,323 (22,522,065) 146,765 13,234,825

The compa ny' s
net a
ssets belong to t he various
funds as
follows:
Net current Long term Total
Fixed assets Investments Assets/ Liabilities 2022
(Liabilities)
6
Share capital 'l00 100
Endowed funds 1,999,141 1,999,141
Restricted funds 1,626,963 1,628,963
Unrestricted funds 20,335,023 1,134,225 2,629,137 (7,990,400) 16,107,985
Company 20,335,023 1,134,225 6,257,341 (7,990,400) 19,736,189
Subsidiary companies (Note 33):
Prep school at Worthing 212,066 (100) (2,463,724) (2,251,758)
Buxbrass 113,032 (2) (62,403) 50,627
Group 20,660,121 1,134,123 3,731,214 (7,990,400) 17,535,058
Net current Long term Total
Fixed assets Investments Assets/ Liabilities 2021
(Liabilities)
6 6 6 6
Share capital 100 100
Endowed funds 1,998,555 1,998,555
Restricted funds 1,565,261 1,565,281
Unrestricted funds 20,322,598 1,242,716 2,427,530 (8,679,051) 15,313,793
Company 20,322,598 1,242,716 5,991,466 (6,679,051) 18,877,729
Subsidiary companies (Note 33):
Prep school at Worthing 243,640 (100) (2,373,109) (2,129,569)
Buxbrass 119,680 (2) (69,077) 50,601
Group 20,685,918 1,242,614 3,549,280 (8,679,051) 16,798,761

29 RECONCILIATION
OF NET INCOMING RESOURCES
RECONCILIATION
OF NET INCOMING RESOURCES
TO NET CASH
INFLOW FROM OPERATIONS Group and Company
2022 2021
f 8
Net income/(expenditure)for
the year
736,297 (61,609)
Adjustments
for
Depreciation
oftangible
fixed assets
1,017,298 1,024,146
Profit /(Loss) on sale offixed assets 3,993 (5,100)
(Loss)/gain
on investments
117,545 (146,765)
Interest receivable (112,185) (73,930)
Interest payable 163,340 196,483
Decrease
/ (Increase)
in stocks
4,518 (12,447)
(Increase)
/ Decrease
in debtors
(311,843) 215,006
(Decrease)
/ Increase
in creditors
(1,536,502) 1,870,008
Net cash provided
by operating
activities 82,461 3,005,792
30 ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
8 f.
Cash in hand and at bank 11,853,954 13,127,689
Total cash and cash equivalents 11,853,954 13,127,689
31 ANALYSIS OF CHANGES
IN NET DEBT
Balance at 31 Cash flows Other non-cash Balance at 31
August2021 changes August 2022
Cash and cash equivalents
Cash 13,127,689 (1,273,735) 11,853,954
13,127,689 (1,273,735) 11,853,954
Borrowings
Loans falling due within one year (237,943) (237,943) (475,886)
Loans falling due afier one year (5,353,724) 475,667 (4,877,837)
Finance lease obligation
due within
one year (82,584) 51,122 (31,462)
Finance lease obligation
due after
one year (30,988) 15,457 (15,531)
(5,705,239) 304,523 (5,400,716)
Total 7,422,450 (969,212) 6,453,238

32 PENSION SCHEMES (Continued) PENSION SCHEMES (Continued) PENSION SCHEMES (Continued) PENSION SCHEMES (Continued) PENSION SCHEMES (Continued) PENSION SCHEMES (Continued)
Present Values ofProvision 2022 2021
E E
Present value of provision ~34 925 194756
Reconciliation ofopening and closing provisions 2022 2021
E E
Provision at 1 September 194,756 247,790
Unwinding
ofthe
discount factor 1,106 1,203
Deficit contribution
paid
(38,363) (53,975)
Remeasurements - impact of any change in assumptions (1,539) 262
Remeasurements —amendments to the contribution schedule (121,035)
Provision
at 31
August 34,925 194,756
income and expenditure impact 2022 2021
E
Interest expense - unwinding ofthe discount factor 1,106 1,203
Remeasurements -impact of any change in assumptions (1,539) (262)
Remeasurements -amendments to the contribution schedule (121,035)
Costs recognised in income and expenditure account
Assumptions 2022 2021
%per % per
annum annum
Rate ofdiscount 4.46 0.63

34 Consolidated
Statement
Consolidated
Statement
of Financial Activities of Financial Activities - Comparative
figures
by fund type
Unrestricted Restricted Endowed Total
Year ended 31August 2021 Funds Funds Funds 2020
6 F F 6
Income and endowments from:
Income from Charitable Activities
School fees receivable 20,784,542 20,784,542
Ancillary
trading
income
397,850 46,200 443,850
Other trading
activities
Non-anci8ary
trading
income
400,073 400,073
Investments
Investment
income
20,272 20,272
Bank and other interest 3,991 957 48,710 53,658
Voluntary
sources
Grants and donations 600,795 453,210 1,054,005
TOTAL INCOMING
RESOURCES
22,207,323 500,367 48,710 22,756,400
Expenditure
on:
Raising funds
Non-ancigary
Trading
382,528 382,528
Financing
costs
196,483 196,483
Investment
management
5,875 5,875
Fundraising
and development
201,265 201,265
Other costs (5,100) (5,100)
TOTAL DEDUCTIBLE COSTS 781,051 781,051
Charitable
Activities
Education
and grant making
21,741,014 394,384 48,325 22,183,723
TOTAL EXPENDITURE 22,522,065 394,384 48,325 22,964,774
Net income and expenditure before
transfers (314,742) 105,983 385 (208,374)
Realised gains/(losses)
on
investment
assets
81,064 81,064
Unrealised
gains/(losses)
on
investment
assets
65,701 65,701
Net income/(Expenditure) (167,977) 105.983 385 (61,609)
Transfers
between
funds
NET MOVEMENT
IN FUNDS
(167,977) 105,983 385 (61,609)
Fund balances at 1 September 2019 13,402,802 1,459,298 1,998,170 16,860,270
FUND BALANCES AS AT 31AUGUST 2020 13,234,825 1,565,281 1,998,555 16,798,661