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2022-08-31-accounts

Page
Reference and administrative details of the School, its Governors and advisers 1
Chairman's statement 2-3
Governors'report 4-15
Independent auditors' report on the financial statements 16-19
Statement of financial activities 20
Balance sheet 21
Statement of cash flows 22
Notes to the financial statements 23 - 44

Governors Mr P T Wilcox-Jones, Chairmani
Mr T Moore-Bridger, Vice Chairmani
Mr E Bowen
Mrs H V Cox (appointed 7 December 2021)
Mr C J Dillon!
Mr D S Evans
Mr D P Evisoni
Reverand H L Gibbons
Miss B Y Gull
Mrs L M Guy Jenkins (appointed 7 December 2021)
Mrs A J Leel
Mr J D Lloyd
Mrs R M Warner
Mr J M Wastling
Mr B Weltit
1 Member of the Finance and General Purpose Committee
Company registered
number 03931222
Charity registered
number 1079822
Registered office Upper Brook Street
Oswestry
Shropshire
SY11 2TL
Company secretary Mr P A Bowd
Independent auditors WR Partners
Statutory Auditors
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Bankers NatWest Bank Plc
17 Church Street
Oswestry
Shropshire
SY11 2SX
Senior Leadership Team Mr P Middleton (Headteacher) (Appointed 1 January 2022)
Mr P Bowd (Bursar)
Mrs C Belk (Head of Bellan House)
Mrs L Lang (Deputy Head) (Resigned 31 August 2022)

Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
2022 2022 2022 2022 2021
Note £ £ £ £ £
Income from:
Donations and legacies 4 68,837 68,837 69,209
Charitable activities 5 6,448,441 - - 6,448,441 5,379,614
Other trading activities 7 223,667 - - 223,667 182,079
Investments 8 7,052 - 1,245 8,297 4,619
Other income 9 - - - - 329,507
Total income and
endowments 6,679,160 68,837 1,245 6,749,242 5,965,028
Expenditure on:
Raising funds 10 220,955 - 220,955 186,960
Charitable activities 11 6,380,283 26,106 - 6,406,389 5,434,764
Total expenditure 6,601,238 26,106 - 6,627,344 5,621,724
Net income before
net (losses)/gains on
investments 77,922 42,731 1,245 121,898 343,304
Net (losses)/gains on
investments (5) - (5,082) (5,087) 11,050
Net
income/(expenditure) 77,917 42,731 (3,837) 116,811 354,354
Transfers between
funds 21 50,000 (50,000) - - -
Net movement in
funds 127,917 (7,269) (3,837) 116,811 354,354
Reconciliation of
funds:
Total funds brought
forward 3,933,058 313,172 774,002 5,020,232 4,665,878
Net movement in funds 127,917 (7,269) (3,837) 116,811 354,354
Total funds carried
forward 4,060,975 305,903 770,165 5,137,043 5,020,232

2022 2021
Note £ £
Fixed assets
Tangible assets 15 7,859,456 7,843,256
Investments 16 87,426 92,513
7,946,882 7,935,769
Current assets
Stocks 17 61,787 56,338
Debtors 18 133,079 93,766
Cash at bank and in hand 1,934,803 1,117,104
2,129,669 1,267,208
Creditors: amounts falling due within one
year 19 (3,060,224) (2,553,417)
Net current liabilities (930,555) (1,286,209)
Total assets less current liabilities 7,016,327 6,649,560
Creditors: amounts falling due after more
than one year 20 (1,879,284) (1,629,328)
Total net assets 5,137,043 5,020,232
Charity funds
Endowment funds 21 770,165 774,002
Restricted funds 21 305,903 313,172
Unrestricted funds 21 4,060,975 3,933,058
Total funds 5,137,043 5,020,232

2022 2021
Note £ £
Cash flows from operating activities
Net cash used in operating activities 23 1,295,765 1,140,359
Cash flows from investing activities
Proceeds from the sale of tangible fixed assets 13,753 -
Purchase of tangible fixed assets (300,992) (87,071)
Net cash used in investing activities (287,239) (87,071)
Cash flows from financing activities
Cash inflows from new borrowing - 300,000
Repayments of borrowing (168,432) (64,203)
Repayments of finance leases (22,395) (72,262)
Net cash (used in)/provided by financing activities (190,827) 163,535
Change in cash and cash equivalents in the year 817,699 1,216,823
Cash and cash equivalents at the beginning of the year 1,117,104 (99,719)
Cash and cash equivalents at the end of the year 24 1,934,803 1,117,104
The notes on pages 23 to 44 form part of these financial statements

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Donations - 68,837 68,837 69,209
Total 2021 5,575 63,634 69,209

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
School Fees 6,031,344 6,031,344 4,765,750
Registration Income 57,418 57,418 47,985
Shop Income 105,072 105,072 92,569
Other School Income 254,607 254,607 161,726
Covid Support Income - - 311,584
Total 2022 6,448,441 6,448,441 5,379,614
Total 2021 5,379,614 5,379,614

2022 2021
£ £
Gross school fees 8,427,642 7,081,611
Scholarship, bursaries and remissions (2,396,298) (2,075,944)
COVID-19 discount (239,917)
Total 6,031,344 4,765,750

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Lettings/Hire of School 223,667 223,667 182,142
Recital Series Income - - (63)
223,667 223,667 182,079
Total 2021 182,079 182,079

Unrestricted Endowment Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Listed Investments 69 1,245 1,314 1,225
Cash Investments 6,983 - 6,983 3,394
7,052 1,245 8,297 4,619
Total 2021 3,413 1,206 4,619

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Land Disposal Proceeds - - 329,507
_Total _ 2021 329,507 329,507

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Finance costs 68,606 68,606 76,093
Fundraising costs 152,349 152,349 110,867
220,955 220,955 186,960
Total 2021 186,960 186,960

Unrestricted Restricted
funds funds Total Total
2022 2022 2022 2021
£ £ £ £
Teaching 2,895,082 4,850 2,899,932 2,575,473
Welfare 813,599 - 813,599 618,604
Premises 1,478,369 21,256 1,499,625 1,208,689
Support costs and governance 1,193,233 - 1,193,233 1,031,998
6,380,283 26,106 6,406,389 5,434,764
Total 2021 5,383,881 50,883 5,434,764

**Staff costs ** Depreciation Other costs Total Total
2022 2022 2022 2022 2021
£ £ £ £ £
Teaching 2,758,801 - 141,131 2,899,932 2,575,473
Welfare 127,940 - 685,659 813,599 618,604
Premises 527,901 281,875 689,849 1,499,625 1,208,689
Support costs and governance 461,485 - 731,748 1,193,233 1,031,998
3,876,127 281,875 2,248,387 6,406,389 5,434,764
Total 2021 3,466,428 252,168 1,716,168 5,434,764

2022 2021
£ £
Depreciation of tangible fixed assets - held under finance lease 42,351 54,949
Depreciation of tangible fixed assets - owned by the charity 239,526 197,219
Auditors' remuneration - audit and accounts preparation 13,175 14,580
295,052 266,748

2022 2021
£ £
Wages and salaries 3,235,048 2,886,035
Social security costs 285,540 231,915
Other pension costs 355,539 348,478
3,876,127 3,466,428
2022 2021
No. No.
Academic 81 81
Administrative 16 17
Estates 36 36
Welfare 6 4
139 138

2022 2021
No. No.
Academic 64 64
Support 15 15
Estates 26 26
Welfare 4 3
109 108
2022 2021
No. No.
In the band £60,001 - £70,000 2
In the band £100,001 -£110,000 - 1

Freehold Motor Fixtures and
property vehicles fittings Total
£ £ £ £
Cost or valuation
At 1 September 2021 8,627,968 245,814 3,447,176 12,320,958
Additions 53,506 54,950 192,536 300,992
Disposals - (14,574) (18,844) (33,418)
At 31 August 2022 8,681,474 286,190 3,620,868 12,588,532
Depreciation
At 1 September 2021 1,739,199 161,625 2,576,878 4,477,702
Charge for the year 122,493 24,513 134,871 281,877
On disposals - (11,659) (18,844) (30,503)
At 31 August 2022 1,861,692 174,479 2,692,905 4,729,076
Net book value
At 31 August 2022 6,819,782 111,711 927,963 7,859,456
At 31 August 2021 6,888,769 84,189 870,298 7,843,256
2022 2021
£ £
Motor vehicles 49,454 31,282
Fixtures and fittings 80,778 174,192
130,232 205,474

Listed
investments
£
Cost or valuation
At 1 September 2021 92,513
Revaluations (5,087)
At 31 August 2022 87,426
Net book value
At 31 August 2022 87,426
At 31 August 2021 92,513

2022 2021
£ £
School shop items 61,787 56,338
18. Debtors
2022 2021
£ £
Due within one year
Fee debtors 13,726 950
Other debtors 37,616 21,429
Prepayments and accrued income 65,330 49,669
Trade debtors 16,407 21,718
133,079 93,766
19. Creditors: Amounts falling due within one year
2022 2021
£ £
Bank loans 142,926 376,603
Deposits held 424,409 385,057
Trade creditors 261,340 124,515
Fees in advance 1,796,548 1,105,294
Composite fees 125,821 245,225
Other taxation and social security 68,023 62,104
Obligations under finance lease and hire purchase contracts 52,014 57,134
Other creditors 110,630 160,641
Accruals and deferred income 78,513 36,844
3,060,224 2,553,417

2022 2021
£ £
Bank loans 1,582,792 1,517,547
Net obligations under finance lease and hire purchase contracts 94,506 111,781
Amounts owed to other participating interests 201,986 -
1,879,284 1,629,328

2022 2021
£ £
Between one and two years
Bank loans 142,926 82,926
Amounts owed to other participating interests 110,936 -
Between two and five years
Bank loans 393,777 248,777
Amounts owed to other participating interests 91,050 -
Over five years
Bank loans 1,046,089 1,185,844
2022 2021
£ £
Payable or repayable by instalments 1,046,089 1,185,844
1,046,089 1,185,844

2022 2021
£ £
Between one and two years 40,382 47,262
Between two and five years 54,125 64,518
Over five years - -
94,507 111,780

Balance at 1 Balance at
September Transfers Gains/ 31 August
2021 Income Expenditure in/out (Losses) 2022
£ £ £ £ £ £
Unrestricted funds
Designated
funds
School
Development
Fund 330,000 330,000
General funds
General Funds 954,946 6,679,160 (6,601,238) 50,000 (5) 1,082,863
Revaluation reserve 2,648,112 - - - - 2,648,112
3,603,058 6,679,160 (6,601,238) 50,000 (5) 3,730,975
Total Unrestricted
funds 3,933,058 6,679,160 (6,601,238) 50,000 (5) 4,060,975
Endowment funds
Endowment Funds - all
funds - 1,245 - - 1,245
School Charity Fund 37,945 - - - (3,040) 34,905
Mrs Wynne Corrie
Memorial Fund 8,069 - 27 8,096
Exhibition &
Scholarship Fund 46,195 - - - (2,069) 44,126
Endowed Land 681,793 - - - - 681,793
774,002 1,245 - - (5,082) 770,165

Balance at Balance at
1 September Transfers Gains/ 31 August
2020 Income Expenditure in/out (Losses) 2021
£ £ £ £ £ £
Unrestricted funds
Designated funds
School
Development Fund - - - 330,000 - 330,000
General funds
General Funds 1,016,233 5,900,188 (5,570,841) (391,219) 585 954,946
Revaluation reserve 2,648,112 - - - - 2,648,112
3,664,345 5,900,188 (5,570,841) (391,219) 585 3,603,058
Total Unrestricted
funds 3,664,345 5,900,188 (5,570,841) (61,219) 585 3,933,058
Endowment funds
School Charity Fund 33,477 37 - - 4,431 37,945
Mrs Wynne Corrie
Memorial Fund 8,069 - - - 8,069
Exhibition &
Scholarship Fund 38,992 1,169 - - 6,034 46,195
Endowed Land 681,793 - - - - 681,793
762,331 1,206 - - 10,465 774,002

David Holbache
Appeal Fund 168,223 11,427 592 180,242
Refurbishment Fund 68,220 40,000 (21,256) 45,966 - 132,930
COVID- Hardship
Fund 2,759 9,007 (26,427) 14,661 -
Old Oswestrian
Society - 3,200 (3,200) - - -
239,202 63,634 (50,883) 61,219 - 313,172
Total of funds 4,665,878 5,965,028 (5,621,724) - 11,050 5,020,232

Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
£ £ £ £
Tangible fixed assets 6,852,954 324,709 681,793 7,859,456
Fixed asset investments 1,504 - 85,922 87,426
Current assets 2,127,219 - 2,450 2,129,669
Creditors due within one year (3,041,418) (18,806) - (3,060,224)
Creditors due in more than one year (1,879,284) - - (1,879,284)
Total 4,060,975 305,903 770,165 5,137,043

Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021 2021
£ £ £ £
Tangible fixed assets 6,941,569 219,894 681,793 7,843,256
Fixed asset investments 1,510 - 91,003 92,513
Current assets 1,172,724 93,278 1,206 1,267,208
Creditors due within one year (2,553,417) - - (2,553,417)
Creditors due in more than one year (1,629,328) - - (1,629,328)
Total 3,933,058 313,172 774,002 5,020,232
2022 2021
£ £
Net income for the year (as per Statement of Financial Activities) 116,811 354,354
Adjustments for:
Depreciation charges 281,877 252,168
(Gains)/losses on investments 5,087 (11,050)
(Profit)/loss on the sale of fixed assets (10,838) -
Decrease/(increase) in stocks (5,449) 7,475
Decrease/(increase) in debtors (39,313) 78,342
Increase in creditors 256,336 59,248
Increase/(decrease) in fees received in advance 691,254 399,822
Net cash provided by operating activities 1,295,765 1,140,359

2022 2021
£ £
Cash in hand 1,934,803 1,117,104
Total cash and cash equivalents 1,934,803 1,117,104

At 1
September At 31
2021 Cash flows August 2022
£ £ £
Cash at bank and in hand 1,117,104 817,699 1,934,803
Debt due within 1 year (1,481,897) (457,577) (1,939,474)
Debt due after 1 year (1,517,547) (65,245) (1,582,792)
Finance leases (168,915) 22,395 (146,520)
(2,051,255) 317,272 (1,733,983)

2022 2021
£ £
Not later than 1 year 17,902 49,818
Later than 1 year and not later than 5 years 27,211 37,769
45,113 87,587