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2021-06-30-accounts

CONTENTS PAGE
Annual
Report ofthe Governors —Review ofthe Year
2-8
Annual
Report ofthe Governors
9-16
Independent
Auditor's
Report
17-19
Consolidated
Statement ofFinancial Activities
20-21
Balance Sheets 22
Consolidated
Statement ofCashflows
23
Notes tothe Financial Statements 24-57
Governors, Officers and Advisers 58-59

Carbon Energy Report Carbon Energy Report
The Chadty
is reporting
under the requirements
of the
Companies (Directors' Report)
and
Limited
Liability
partnerships
(Energy
and Carbon
Reporting)
Regulations 2018. The Charity has followed
the
Environmental
Reporting guidelines:
including
streamlined
energy and carbon reporting guidance March 2019and used the GHG
Reporting
Protocol —Corporate
Standard
for quantifying
and reporting energy use.
The
UK Government
Conversion
Factors for Company
Reporting
have been used
in the calculation.
UK GREENHOUSE GAS EMISSIONS AND ENERGY USE DATA 2020/21 2019/20
Energy consumption
(kWh) used to calculate
emissions (kWh)
~
Gas
7,509,799 7,758,312
~
Electricity
2,302,892 1,883,678
~
Transport
fuel
34,612 260,146
Total energy consumption
(kWh)
9,847,303 9,902,136
Emisslons
in metric tonnes CO2e
~
Gas consumption
1,393.64 1,434.07
~
Owned transport-
minibuses,
car and vans
6.74 43.54
Emlssions
in metric tonnes CO2e
~
Purchased
electricity
488.97 439.16
Emissions
in metric tonnes CO2e
~
Business travel
in employee owned vehicles
1.56 35.70
Total gross emissions
in metric tonnes CO2e
1,891.91 1,952.47
Intensity ratio Tonnes CO2e per pupil —total number of pupils 614(2020: 3.0813 2.9809
655)

2021 2020
Unrestricted Restricted Endowed Total Total
Funds Funds Funds Funds Funds
Notes E'000 E'000 E'000 E'000 E'000
Income from:
Charitable
Activities:
Schoolfees 4 21,017 21,017 21,920
Donations:
Transfer ofassets in respect of
Sherborne
Preparatory
School 15 5,180 5 5,185
Other donations,
legacies and grants
5 1,200 530 1,730 1,988
Other trading activities:
Commercia! trading operations 428 428 1,083
Investments 168 217 385 485
Other:
Other income 146 146 113
Total income 28,139 752 28,891 25,589
Expenditure
on:
Raising funds:
Commercial
trading operations
6 585 585 905
Net share of loss in joint venture 30 3 3 9
Fun dra ising costs 75 75 119
Investment
management
fees 28 28 28
Total expenditure
on raising funds
12 588 103 691 1,061
Charitable
activities:
Educational
activities
23,513 226 23,739 23,720
Expenditure
on charitable activities
12 23,513 226 23,739 23,720
Total expenditure 24,101 329 24,430 24,781
Net income and net
movement
in funds before gains and
losses on investments 4,038 423 4,461 808
Net gains/(losses)
on investments
(67) 846 779 (514)
Net income/(expenditure) before
taxation 4,038 356 846 5,240 294
Tax on profit/(loss)
on ordinary
activities 13 3 (5)
Net income/(expenditure) after taxation 4,041 356 846 5,243 289
Transfers between
funds
23b 1,903 (1,903)
Net income/(expenditure) before
other recognised
gains
and losses
carried forward 5,944 (1,547) 846 5,243 289
for the year ended 30J une 2 021
2021 2020
Unrestricted Restricted Endowed Total Total
Funds Funds Funds Funds Funds
Notes f'000 E'000 f'000 f'000 f'000
Net income/(expenditure) before
other recognised
gains and
losses brought
forward
5,944 (1,547) 846 5,243 289
Remeasurement
ofdefined
benefit pension scheme 28 533 533 (447)
Net movements
in funds
6,477 (1,547) 846 5,776 (158)
Reconciliation
offunds
Total Funds brought
forward
30,499 2,328 6,958 39,785 39,943
Total funds carried forward 23 36,976 781 7p804 45y561 39p785

Group School
2021 2020 2021 2020
E'000 f'000 E'000 E'000
Notes
Fixed assets
Tangible assets 14/15 42,466 37,379 42,461 37,372
Investment
assets
16 8,835 7,944 8,182 7,208
Total fixed assets 51,301 45,323 50,643 44,580
Current assets
Stocks 352 453 138 117
Debtors 17 3,452 3,389 4,085 3,740
Cash 3,218 3,695 2,899 2,228
Total current assets 7,022 7,537 7,122 6,085
Liabilities
Creditors: amounts falling due within one year 18 (5,308) (5,149) (5,222) (5,027)
Net current assets 1,714 2,388 1,900 1,058
Total assets less current liabilities 53,015 47,711 52,543 45,638
Creditors: amounts falling due after more
than one year 20 (6,887) (6,499) (6,887) (6,499)
Net assets excluding pension liability 46,128 41,212 45,656 39,139
Defined benefit pension scheme liability 28 (567) (1,427) (567) (1,427)
Total net assets 45,561 39,785 45,089 37,712
The funds ofthe group:
Endowed
funds
23(a) 7,804 6,958 7,804 6,958
Restricted
funds
23(b) 781 2,328 62 57
Unrestricted
funds:
23(c)
Accumulation
fund
37,543 31,926 37,790 32,124
Pension reserve (567) (1,427) (567) (1,427)
36,976 30,499 37,223 30,697
Total funds 23 45,561 39,785 45,089 37,712
2021 2021 2020 2020
Notes 6'000 6'000 6'000 6'000
Net cash generated
from/(used
by)
operating
activities
26 5,153 (2,864)
Cash flows from investing
actlvltlesr
Investment
income
385 485
Proceeds from sale of property, plant and equipment 8 7
Proceeds from sale ofinvestments 4,240 2,634
Purchase ofproperty,
plant and
equipment (6,783) (1,362)
Purchase ofinvestments (744) (1,900)
Purchase ofendowed
fund investments
(3,594) (958)
Net cash used in investing
activities
(6,488) (1,094)
Cash flows from financing
activities:
Cash inflows from borrowing 500 2,500
Cash inflows from new advance fee contracts 402 1,159
Cash repayments
ofadvance fee contracts
(44) (22)
Net cash provided
by financing
activities 858 3,637
Change
in cash and cash equivalents
in the
reporting
period
(477) (321)
Cash and cash equivalents
at the beginning
ofthe year 3,695 4,016
Total cash and cash equivalents at the end
ofthe year 3,218 3,695
Cash and bank balances 3,218 3,695
3,218 3,695

4. School fee s
(a) Schoo/Fees 2021
6'000
2020
6'000
School - Boarders 20,109 18,102
- Day boys 1,142 948
Preparatory School - Prep 931
-Pre-Prep 107
Total School fees 22,289 19,050
Sherborne International - Fees 1,889 5,137
Other - Registration fees 71 77
Tota Ifees 24,249 24,264
Less:Total scholarships, bursaries, grants and discounts (2,852) (2,595)
21,397 21,669
Add back: Scholarships and discounts paid for by restricted funds (585) 58
20,812 21,727
Music fees received 205 193
School fees per Consolidated Statement of Financial Activities 21,017 21,920
(b) Awards,
prizes, and discounts
paid for by Restricted Funds comprised: 2021
6'000
2020
6'000
Scholarships (608) 29
Advance fees discount 23 29
(585) 58
5. Donations, legacies and grants
2021 2020
6'000 6'000
Committed giving 67 59
Donations 296 489
Legacies 196 321
Grants 1,171 1,119
1,730 1,988

2021 2020
Income Expenditure Income Expenditure
E'000 E'000 E'000 E'000
Sherborne School (Trading) Limited 218 289 556 495
Sherborne School (Leisure) Limited (21) 278 314 399
Sherborne School (Overseas Trading) Limited 231 18 213 11
428 585 1,083 905
2021 2020
E'000 E'000
Turnover 403 813
Cost ofsales (457) (726)
Gross (loss)/profit (54) 87
Administration (24) (36)
Operating
(loss)/profit
(78) 51
Other operating income 39 44
(Loss)/profit
on
ordinary activities before taxation (39) 95
Tax on (loss)/profit on ordinary activities 5 (5)
(Loss)/profit
on
ordinary activities after taxation (34) 90
Gift Aid distribution 75
Gross Assets 235 370
Gross Liabilities (254) (355)
Shareholder's
Funds/(Deficit)
(19) 15

2021 2020
E'000 f'000
Turnover 231 213
Administration (18) (13)
Profit on ordinary activities 213 200
Gift Aid distribution 218
Gross Assets 233 68
Gross LIabilities (218) (46)
Shareholder's Funds 15 22

with
the School.
Its results
for the year,
as extracte
summarised
below:
d
from the audited
financial
statem
ents,
are
2021 2020
E'000 E'000
Income from:
Donations,
legacies and grants
Investments
692 1,094
5
Totalincome 692 1,099
Expenditure
on:
Raising funds (75) (120)
Charitable
activities
(2,168) (311)
Total expenditure (2,243) (431)
Net Income/(Expenditure) (1,551) 668
Gross Assets 726 2,278
Gross Liabilities (8) (8)
Total Charity Funds 718 2,270

2021 2020
E'000 E'000
Dividends
receivable
216 309
Qatar royalty 166 166
Bank interest receivable 3 10
385 485
Other income
2021 2020
E'000 E'000
Other ancillary trading income
Houses income 40 33
Junior common room income 10
School events income 32 39
Sundry income 74 31
146 113

Thisisstatedafter charging/(crediting):
2021 2020
E'000 E'000
Auditor's
remuneration:-
Fees payable for the audit ofthe parent
Fee payable for the audit ofsubsidiaries
charity and the consolidation
pursuant
to legislation
29
16
27
16
Fees payable to the group's auditors and
Corporation
tax services
Depreciation
(Profit)/loss
on disposal of fixed assets
Operating
lease costs - equipment
Stock recognised
as an expense
Interest on advance fee scheme
Loan interest
its associates in respect of 4
1,696
(4)
13
242
23
73
3
1,655
(7)
20
185
29
48

Analysis ofstaff costs , trustee remuneration, and the cost of key m anagement
personnel
2021 2020
E'000 E'000
Wages and salaries
Social security costs
Pension contribution
—defined contribution scheme 13,336
1,181
1,896
12,922
1,230
1,826
16,413 15,978
The number ofhigher paid employees was: 2021 2020
No. No.
E60,000 - E70,000
E70,000 - E80,000
E80,000 - E90,000
E90,000 - E100,000
E110,000 - E120,000
E140,000 -E150,000
E260,000 - E270,000
13
5
4
1
14
9
2
1
1
1
1

2021 2020
No. No.
Educationalstaff 191 192
Support staff 318 366
509 558
12. Analysis ofexpenditure
2021 2020
Year ended 30June 2021 Staff costs
f'000
Other costs
f'000
Depreciation
f'000
Total
f'000
Total
f'000
Cost ofraising funds:
Commercial trading operations:
Sherborne School (Trading) Limited 114 173 289 495
Sherborne School (l.eisure) Limited 201 76 278 399
Sherborne School (Overseas Trading)
Limited 18 18
Net share ofloss in joint venture
Fundraising costs 68 75 119
investment management fees 28 28 28
383 305 3 691 1,061
Charitable activities:
Educational activities
Teaching 11,068 513 11,581 11,374
Welfare 2,725 1,489 4,214 3,583
Premises 801 1,645 1,693 4,139 4,159
Support costs ofschooling 1,381 1I321 2,702 2,810
Education and grant making 109 109 179
Operational
costs
—Foundation 55 45 100 128
Financing costs 422 422 815
Governance 237 237 140
Other expenditure 235 235 532
16,030 6,016 1,693 23,739 23,720
Total expenditure for Group 16,413 6,321 1,696 24,430 24,781

Analysis of expenditure
(
continued)
2020 2019
Year ended 30June 2020 Staff costs Other costs Depreciation Total Total
f'000 f'000 f'000 f'000 f'000
Cost ofraising funds:
Commercial trading operations:
Sherborne School (Trading) Limited 238 254 495 607
Sherborne School (Leisure) Limited 271 126 399 439
Sherborne School (Overseas Trading)
Limited 11 11 8
Net share ofloss in joint venture 9 9 62
Fundraising costs 76 43 119 151
Investment management fees 28 28 22
585 471 5 1,061 1,289
Charitable activities:
Educational activities
Teaching 11,075 299 11,374 12,109
Welfare 2,074 1,509 3,583 4,107
Premises 791 1,719 1,649 4,159 4,913
Support costs ofschooling 1,371 1,439 2,810 2,791
Education and grant making 179 179 135
Operational costs —Foundation 82 46 128 106
Financing costs 815 815 195
Governance 140 140 127
Other expenditure 532 532 607
15,393 6,678 1,649 23,720 25,090
Total expenditure
for Group
15,978 7,149 1,654 24,781 26,379
Taxation
2021 2020
f'000 f'000
Tax on ordinary
activities
(3)

Tangible fixed assets - School
Plant,
Land andfqulpment and
Buildings Motor vehicles Total
E'000 E'000 E'000
Cost
At 1July 2020 48,488 9,106 57,594
Additions 6,069 713 6,782
Disposals (1,000) (1,000)
At 30June 2021 54,557 8,819 63,376
Depreciation
At 1July 2020 13,616 6,606 20,222
Charge for year 969 724 1,693
Disposals (1,000) (1,000)
At 30June 2021 14,585 6,330 20,915
Net book value
At 30June 2021 39,972 2,489 42,461
At 30June 2020 34,872 2,500 37,372

Tangible fixed assets - Group
Plant, AII
Land andEquipment
and
Weather
BulldlngsMotor Vehicles Pitch Total
E'000 E'000 E'000 E'000
Cost
At 1July 2020 48,488 9,262 439 58,189
Additions 6,069 714 6,783
Disposals (1,000) (1,000)
At 30June 2021 54,557 8,976 439 63,972
Depreciation
At 1July 2020 13,616 6,755 439 20,810
Charge for year 969 727 1,696
Disposals (1,000) (1,000)
At 30June 2021 14,585 6,482 439 21,506
Net book value
At 30June 2021 39,972 2,494 42,466
At 30June 2020 34,872 2,507 37,379

Land and
Buildings
6'000
Cost 42,194
Accumulated
depreciation
(10,117)
Net book value
At 30June 2021 32,077
At 30June 2020 26,712
Fair value
5'000
Fixed assets 5,660
Current assets 144
Current liabilities (619)
5,185

Investments
Scholarship
Investment Foundation Advance &Prize
Unlisted Property Fund Fee Fund Fund Total
E'000 E'000 E'000 E'000 E'000 E'000
At 1July 2020 1 150 1,330 5,727 7,208
Additions 744 3,594 4,338
Disposals at book value (523) (3,502) (4,025)
Unrealised
gain/(loss)
(30) 677 647
Equalisation
ofinvestments
Change
in accrued
income 14 14
Total for Charity 1 150 1,535 6,496 8,182
Group transactions added/
(eliminated)
on consolidation
(1) 654 653
At 30June 2021 150 654 1g535 6~496 8~835
Investments
listed
on the
Stock Exchange 654 1,535 6,496 8,835
His to rica
I cost
5 654 1,571 5,900 8,131

Debtors
Group School
2021 2020 2021 2020
E'000 E'000 E'000 E'000
Due within one year:
Trade debtors 9 66 65
Tax recoverable 3 37
Fees due 1,092 758 1,092 758
Other debtors 121 399 102 102
Prepayments 2,227 2,129 2,227 2,129
Amount due from subsidiary undertakings 428 465
Amount due from joint venture undertaking 27 88
Due after more than one year:
Amount
due from joint venture
undertaking 200 133
3,452 3,389 4,085 3,740
d
Company
Number: 4002575
40

Creditors: amo unts
falling due within one
year
Group School
2021 2020 2021 2020
6'000 E'000 6'000 6'000
Fees received in advance 653 1,339 653 1,339
Trade creditors 664 260 651 222
Taxation and social security 406 249 384 224
Financeleases 89 69 89 69
Other creditors 180 251 141 198
Accruals 2,113 1,520 2,101 1,514
Pensions 310 277 310 277
Deposits held 210 209 210 209
4,625 4,174 4,539 4,052
Advance fees (see note 19) 683 975 683 975
5,308 5,149 5,222 5,027

2021 2020
6'000 6'000
After five years 456 357
Within two to five years 520 875
Within one to two years 456 641
1,432 1,873
Within one year 683 975
2,115 2,848
The movement
during the year
on advance fees were as follows:
2021 2020
6'000 f.'000
At 1July 2020 2,848 2,811
New advance fees received during the year 402 1,159
Fees repaid during the year (44) (22)
Amounts
accrued
for interest 23 29
Amounts
utilised
in payments offees (1,114) (1,129)
At 30June 2021 2,115 2,848

Creditors: amounts
falling due after mo
re than one year
Group School
2021 2020 2021 2020
E'000 E'000 E'000 E'000
Advance fees (note 19) 1,432 1,873 1,432 1,873
Bankloan 3,000 2,500 3,000 2,500
Deposits 2,259 1,905 2,259 1,905
Finance leases 196 221 196 221
6,887 6,499 6,887 6,499

2020
Unrestricted Restricted Endowed Total
Funds Funds Funds Funds
E'000 E'000 E'000 E'000
Income from:
Charitable
Activities:
School fees 21,920 21,920
Donations
and legacies
1,132 856 1,988
Other trading activities:
Commercial
trading operations
1,083 1,083
Investments 171 314 485
Other:
Other income 113 113
Total income 24,419 1,170 25,589
Expenditure
on:
Raising funds:
Commercial
trading operations
905 905
Net share of loss in joint venture 9 9
Fundraising
costs
119 119
Investment
management
fees 28 28
Total expenditure
on raising funds
914 147 1,061
Charitable
activities:
Educational
activities
23,389 331 23,720
Expenditure
on charitable
activities 23,389 331 23,720
Total expenditure 24,303 478 24,781
Net income and net movement
in funds before gains and
losses on investments 116 692 808
Net gains/(losses)
on investments
(72) (442) (514)
Net income/(expenditure) before
taxation 116 620 (442) 294
Tax on profit/(loss)
on ordinary
activities (5) (5)
Net income/(expenditure) after taxation 111 620 (442) 289
Transfers
between
funds
938 (938)
Net income/(expenditure) before other
recognised
gains end losses carried forward
1,049 (318) (442) 289
2020
Unrestricted Restricted Endowed Total
Funds Funds Funds Funds
E'000 E'000 E'000 6'000
Net Income/(expenditure) before other
recognised
gains and losses brought
forward 1,049 (318) (442) 289
Remeasurement
ofdefined
benefit pension scheme (447) (447)
Net movements
in funds
602 (318) (442) (158)
Reconciliation offunds
Total funds brought forward 29,897 2,646 7,400 39,943
Total funds carried forward 30,499 2,328 6,958 39,785
22. Analysis ofnet assets between funds
(a) Analysis ofgroup net assets between funds
Net Current
Fixed Assets/ Long Term Pension Fund
Assets (Liabilities) Liabilities Liability Balances
E'000 6'000 E'000 E'000 E'000
Unrestricted
Pension
Reserve Designated
Accumulation
Fund
Fund 42,250 748 (5,455) (567) (567)
37,543
Restricted funds 781 781
Endowed
Advance Fee Fund
Edbrooke Scholarship
and Bursary 1,535
255
(103) (1,432) 255
Scholarship
and Prize
Scholarship
and Prize
Fund
Fund —Eglington
4,496 288 4,784
Bursaries
Endowed
Property
2,000
765
2,000
765
Group total at 30June 2021 51,301 1,714 (6,887) (567) 45,561

a) Analysis ofgroup net assets between fu nds (continued/ nds (continued/
Net Current
Fixed Assets/ Long Term Pension Fund
Assets
E'000
(Liabilities)
F.'000
Liabilities
E'000
Liability
E'000
Balances
E'000
Unrestricted
Pension Reserve Designated
Accumulation
Fund
Fund 37,246 (694) (4,626) (1427)
-
(1427)
31,926
Restricted funds 2,328 2,328
Endowed
Advance Fee Fund
Edbrooke Scholarship
and Bursary
Scholarship
and Prize Fund
1,330
255
3,727
543
211
(1,873) 255
3,938
Scholarship
and Prize Fund —Eglington
Bursaries
Endowed
Property
2,000
765
2,000
765
Group total at 30iune 2020 45,323 2,388 (6,499) (1,427) 39,785
(b) Analysis of School net assets between funds
Net Current
Fixed Assets/ Long Term Pension Fund
Assets
E'000
(Liabilities)
E'000
Liabilities
E'000
Liability
E'000
Balances
E'000
Unrestricted
Pension Reserve Designated
Accumulation
Fund
Fund 41,592 1,653 (5,455) (567) (567)
37,790
Restricted funds 62 62
Endowed
Advance Fee Fund
Edbrooke Scholarship
and Bursary
Scholarship
and Prize Fund
1,535
255
4,496
(103)
288
(1,432) 255
4,784
Scholarship
and Prize Fund
Bursaries
Endowed
Property
—Eglington 2,000
765
2,000
765
School total at 30 June 2021 50,643 1,900 (6,887) (567) 45,089
Net Current
Fixed Assets/ Long Term Pension Fund
Assets (Liabilities) Uabilities Liability Balances
E'000 E'000 E'000 E'000 E'000
Unrestricted
Pension Reserve Designated Fund (1,427) (1,427)
Accumulation Fund 36,503 247 (4,626) - 32,124
Restricted funds 57 57
Endowed
Advance Fee Fund 1,330 543 (1,873)
Edbrooke Scholarship and Bursary 255 255
Scholarship and Prize Fund 3,727 211 3,938
Scholarship and Prize Fund —Eglington
Bursaries 2,000 2,000
Endowed
Property
765 765
School total at 30June 2020 44,580 1,058 (6,499) (1,427) 37,712
Analysis o f movement s
in permanent
endowed
fun
ds (Group a nd School)
Balance at Transfers and Balance at
1July Investment 30June
2020 Income Expenditure Gains 2021
E'000 E'000 E'000 E'000 E'000
Endowed Property 765 765
Edbrooke fund 255 255
Scholarship and Prize Fund 3,938 846 4,784
Scholarship and Prize Fund —Eglington
Bursaries 2,000 2,000
6,958 846 7,804
Balance at Transfers and Balance at
1July Investment 30June
2019 Income Expenditure Gains 2020
E'000 E'000 f'000 E'000 E'000
Endowed Property 765 765
Edbrooke fund 255 255
Scholarship and Prize Fund 4,380 (442) 3,938
Scholarship and Prize Fund —Eglington
Bursaries 2,000 2,000
7,400 (442) 6,958

Analysis ofmov e ments
in restricted fu
ments
in restricted fu
nds
Balance at Investment Balance at
1 July Gains 30June
2020 Income Expenditure Transfers /(Losses) 2021
f'000 f'000 f'000 E'000 f'000 f'000
Advance Fee Fund 91 (24) (67)
Scholarship
and
Prize
Fund 126 (126)
Andrew
Yorke Sail Training
Fund 47 2 48
Bursary Fund 672 (672)
Cricket Square
Hardship
Fund
36 (36)
Grand Piano
Shell House Fund
Upper Pavilion Fund
Sports Centre 1,350 (1,350)
SPS Restricted Fund 5 (1)
CCF Field Gun 6 (6)
Other restricted funds 1 2 (2)
Charity 57 2,290 (153) (2,065) (67) 62
The Sherborne School
Foundation 2,270 692 (2,244) 718
2,328 2,982 (2,397) (2,065) (67) 781
Eliminated
on
consolidation (2,230) 2,068 162
Group 2,328 752 (329) (1,903) (67) 781

Balance at Balance at Investment Balance at Balance at
1July Gains 30June
2019 Income Expenditure Transfers /(Losses) 2020
E'000 E'000 E'000 E'000 E'000 E'000
Advance Fee Fund 112 (30) (8) P4)
Scholarship
and
Prize
Fund 197 (197)
Andrew
Yorke Sail Training
Fund 37 11 47
Bursary Fund 77 (77)
Cricket Square
Hardship
Fund
2 (2)
Scholarships 63 (63)
IT Fund 5 (5)
Grand Piano 1
Shell House Fund
Upper Pavilion Fund
Foundation
Fellows
18 (18)
Lyon House Fund 2 (2)
Westcott House Fund 1,000 (1,000)
Other restricted funds 1
Charity 1,046 489 (228) (1,175) (74) 57
The Sherborne School
Foundation 1,600 1,099 (431) 2 2,270
2,646 1,588 (659) (1,175) (72) 2,328
Eliminated
on
consolidation (418) 181 237
Group 2,646 1,170 (478) (938) (72) 2,328

Analysis of moveme nts in unrestricted
f
in unrestricted
f
in unrestricted
f
unds
Balance at Income Expenditure Tax Transfers and Balance at
1July Investment 30June
2020 Gains/(Losses) 2021
f'000 f.'000 E'000 E'000 f'000 f'000
Pension reserve—
designated fund (1,427) 327 533 (567)
Accumulation fund 31,926 28,139 (24,428) 3 1,903 37,543
Total 30,499 28,139 (24,101) 3 2,436 36,976
The total transfers, amounting
to E1,903k(2020-
E938k), represent transfers ofE1,903k (2020 - E938k)
from the accumulation fund to restricted funds, as detailed in Note 23(b). There is also E221k(2020-
E191k)which
will be distributed
to Sherborne
School from two ofits
trading subsidiaries
which has been
included
as
a Gift Aid donation
in the accounting
year ended 30June 2021. Please refer to note 6 for
more information.
Balance at Income Expenditure Tax Transfers and Balance at
1July Investment 30June
2019 Gains/(Losses) 2020
f'000 f'000 E'000 E'000 f'000 f'000
Pension reserve-
designated fund (1,370) 390 (447) (1,427)
Accumulation fund 31,267 24,419 (24,693) (5) 938 31,926
Total 29,897 24,419 (24,303) (5) 491 30,499
Contracts and commitments
At 30June 2021the School had commitments
as follows:
2021 2020
E'000 f'000
Contracted for but not provided
in these
financial statements 386 2,047
Authorised but not contracted 22,948 19,633
Other commitments
The total future minimum lease payments under non-cancellable operating leases are payable as follows:
2021 2020
f'000 E'000
Within one year 2
After 1year but within 5years 52 15
54 15
ed
Company
Number: 4002575 50

26. Reconciliation
ofnet
in com e/ (e xpend iture)
to
net c ash flow from group operati ng
activities
2021 2020
f'000 f'000
Net income before investment gains/(losses) 4,461 808
Adjustments
for:
Investment
income
(385) (485)
Finance costs 96 76
Equalisation
ofinvestments
(15) (8)
Depreciation 1,696 1,655
(Profit)/loss
on disposal
of property, plant and equipment (8) (7)
Add back ofnon-cash FRS102charge to defined benefit retirement scheme 213 146
Less cash contributions to defined benefit retirement scheme (540) (536)
Advance fees utilised (1,113) (1,129)
4,405 520
Movements
in working capital:
Decrease in stocks 100 20
(Increase)in debtors (62) (2,105)
(Decrease)/increase in creditors 783 (1,252)
Cash (used by)/generated from operations 5,226 (2,817)
Investment
income
Interest paid (73) (47)
Net cash (used by}/provided by group operating activities 5,153 (2,864)
27. Reconciliation ofnet debt
At New At
1July Cash Finance 30June
2020 Flows Leases 2021
f'000 f'000 f'000 f'000
Cash 3,695 (477) 3,218
Loans falling due after more than one year (2,500) (500) (3,000)
Finance lease obligations (290) 70 (64) (284)
Total 905 (907) (64) (66)

2021 2020
6'000 6'000
Present value offunded obligations (11,078) (11,880)
Fair value of plan assets 10,511 10,453
Deficit (567) (1,427)
Amounts in the balance sheet:
Liabilities (567) (1,427)
Assets
Net liability (567) (1,427)

2021 2020
6'000 6'000
Opening
defined
benefit obligation 11,880 11,529
Expenses 194 121
Interest cost 176 245
Actuarial
losses
(619) 855
Benefits paid (553) (870)
Closing defined benefit obligation 11,078 11,880
Changes
in the
fair value ofscheme assets are as follows:
2021 2020
6'000 6'000
Opening fair value ofscheme assets 10,453 10,159
Interest income 157 220
Return on scheme assets less interest on net defined benefit
pension scheme liability (86) 408
Contributions
by
employer 540 536
Benefits paid (553) (870)
Fair value ofscheme assets at end ofyear 10,511 10,453

The amoun ts
included
within the Statement ofFinancial
Activities are as follows:
2021 2020
6'000 6'000
Current service cost
Expenses (194) (121)
Total charge to net income (194) (121)
Net interest on the net defined benefit pension scheme liability (19) (25)
Net finance cost (19) (25)
Total amount charged within net income (213) (146)
Remeasurement
ofthe net defined benefit pension scheme
liability 533 (447)
Total amount charged to the Statement ofFinancialActivities 320 (593)

2021 2020
Equities
Bonds
Fixed Interest Matching Assets 34%o 12%
Inflation Linked Matching Assets 26% 18%
Managed Growth 39% 69%
Other 1%o 1%
2021 2020
6'000 6'000
Actual return on the scheme assets 71 628

The assets ofthe scheme have been included The assets ofthe scheme have been included The assets ofthe scheme have been included in this year's in this year's financial financial statements at market value and the
liabilities
have been calculated
using the
following principal actuarial assumptions:
30June
2021
Inflation
(RPI)
3.596pa 3.216pa
Inflation
(CPI)
3.096pa 2.6516pa
Salary increases n/a n/a
Rate ofdiscount 1.916pa 1.516pa
Rate ofincrease
in pensions
in payment where CPI to a maximum of SS6applies 3.616 3.4516
Rate ofincrease
in pensions
in payment where CPI to a max of2.5% applies 2.0596 1.9S6
Assumes
life expectancies
on retirement
age 65:
Retiring today- males 20.7 20.7
Retiring today - females 23.1 23.0
Retiring
in 20years- males
22.0 22.0
Retiring
in 20years - females
24.6 24.5

Transactions
between the School
and other group companies that have been eliminated and other group companies that have been eliminated and other group companies that have been eliminated and other group companies that have been eliminated on consolidation consolidation
are disclosed below:
2021 2020
f'000 f'000
Sherborne School (Trading)
Limited
Agents commission
invoiced to School
101 256
Departmental
sales invoiced to School
85
Profits gifted to School 95
Support costs invoiced
by School
P) (10)
Sherborne School (Leisure) Limited
Pupil usage ofsports facilities invoiced to School 238 165
Profits gifted to School 3 115
Support and rental costs invoiced by School (10) (19)
Sherborne School (Overseas Trading) LImited
Interest
paid to the School
Profits gifted to School 218
The Sherborne
School Foundation
Donations to School 2,068 181
Donated services from School 162 237
Sherborne
Schools Worldwide
LimIted
Interest
paid to the School
6 7
Details of balances
due between
these entities and the School at the year end are disclosed in debtors
and creditors.

Governors who served
in the year as indicated, they are:
served
in the year as indicated, they are:
served
in the year as indicated, they are:
Chairman Roger Stewart Fidgen Esq, FRICS (resigned 4July 2020)
Lt Gen David Leakey CMG CVO CBE MA Cantab (appointed Chairman 4July 2020)
Vice Chairman Guy Andrew
Hudson
Esq, MA
Ex-Officio Her Majesty's
Deputy
Lord Lieutenant
for the County of Dorset, Russell Lucas-Rowe DL
(resigned 4 July 2020)
The Vicar of Sherborne,
The Reverend
Canon
Eric Woods
DL, MA, FRSA (resigned 4 July
2020)
Co-Opted Mrs Isabel Anne Cooper Burke, MB, BS, MRCGP
Aubrey John Capel Esq
Mrs Vicki Cotter,
LLB(Hons), LLM
Michael Levick French Esq, FCA
Tim Hague Esq, FCCA, CTA
(appointed
8 June 2021)
Guy David John Hayward-Cole
Esq, MA,
MBA
Dr Max Jonas
Nigel Lawson Jones Esq, BSc,FRICS, ACIArb (appointed 1April 2021)
Mrs Angela Claire Lane BA, FCA
Robin Anthony
Langley Leach Esq, MA
George Marsh Esq, MA, Cert Ed
John David William Pocock Esq, BEng (Hons) (appointed 3 August 2020)
Mrs Gillian Staley, BSc,MSc, CMIOSH
Mrs Elaine Stallard JP
Robert Jan Temmink
Esq, QC, MA, BL,
FCIArb
Michael Trevenen
Wilson Esq, BSc,QTS
Staff Nominated Governor
Matthew James Whittell
Esq, MA, MSc

Headmaster and Chief Executive D A Luckett BA DPhil FRSA FHA
Bursar and Clerk to the Governors Mrs L A Robins BScMRICS (until 31December 2020)
Dr D C Cole BScMSc PhD (from 1January 2021)
Address Sherborne
School
Abbey Road
Sherborne
DT9 3LF
Website www. sherborne. org
ADVISERS
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