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2022-07-31-accounts

Page Page
Report ofthe Trustees 1 to 5
Independent
Examiner's
Report
Statement
of Financial Activities
Balance Sheet 8 to 9
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements 12 to 17

2022 2021
Unrestncted Restricted Total Total
Notes fund
E
fundI funds
6
fundsI
INCOME AND ENDOWMENTS FROM
Donations
and legacies
1,750 1,248 2,998 5,051
Charitable
activities
Training
and other Income
257,657 382,823 640,480 478,550
Investment
income
168 168
Total ~259 575 ~384 071 ~643646 483 612
EXPENDITURE ON
Charitable
activities
Training
and other income
~246 097 ~322 997 ~569094 ~450 699
NET INCOME
Transfers
between
funds
Net movement
in funds
17 13r478
18629
32r107
61r074
~18629)
42r445
74,552
74,552
32,913
32,913
RECONCILIATION
OF FUNDS
Total funds
brought
forward
47,704 91,460 139,164 106,251
TOTAL FUNDS CARRIED FORWARD ~79811 ~133905 ~213716 ~139 164

BAlANCE SHEE
31JULY 2022
T
2022 2021
Unrestncted Restricted Total Total
Notes fund
6
fundI funds
6
fundsI
FIXEDASSETS
Tangible assets 29,139 29,139 20,975
CURRENT ASSETS
Debtors
Cash at bank and
in hand 12 2,122
~105020
~133905 2,122
~238925
38,245
~142 111
107,142 133,905 241,047 180,356
CREDITORS
Amounts
falling
due within one year 13 (28,957) (28,957) (23,198)
NET CURRENT ASSETS ~78 185 ~133905 ~212090 ~157 158
TOTAL ASSETS LESS CURRENT
LIABILITIES 107,324 133,905 241,229 178,133
CREDITORS
Amounts
falling
year
due after more than one 14 (27,513) (27,513) (38,969)
NET ASSETS ~79811 ~133905 ~213716 ~139 164
FUNDS 17
Unrestricted
funds
Restricted
funds
79,811
~133905
47,704
~91460
TOTAL FUNDS ~213716 ~139 164

CASH FLOW STATEMENT
FOR THE YEAR ENDED 313ULY 2022
2022 2021
Notes 5 5
Cash flows from operating
activities
Cash generated
from operations
Net cash provided
by operating
activities
1~22 578
1~22 578
~6291
~6291
Cash flows from investing
activities
Purchase
of tangible
fixed assets
Interest
received
Net cash used
in investing
activities
(21r932)
168
21 764
(5,770)
11
~5759)
Change
In cash and cash
equivalents
in the reporting
period
Cash and cash equivalents
at the
beginning
ofthe reporting
period
100,814
1~38111
532
~137579
Cash and cash equivalents
at the
end ofthe reporting
period
2~38 925 ~138 111
1. RECONCILIATION OF NET INCOME TO NET OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES FLOW FROM OPERATING ACTIVITIES FLOW FROM OPERATING ACTIVITIES
2022 2021
E E
Net income for the reporting
of Financial
Activities)
period (as per the Statement 74,552 32,913
Adjustments
for:
Depreciation
charges
Interest
received
Increase/(Decrease)
Decrease/(increase)
Increase/(decrease)
Net cash provided
in creditors over 1y
in debtors
in creditors
by operations
13,768
(168)
(11,456)
36,123
~9759
122578
10,336
(11)
38,969
(29,204)
~46 712)
6 291
ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
E E
Cash
in hand
227 224
Notice deposits (less than 3 months) 238,698 141,887
Dverdrafts
included
one year
Total cash and cash
in bank loans and overdrafts
equivalents
falling due within ~238 925 ~4000)
~138111
3. ANALYSIS OF CHANGES IN NET FUNDS
At 1/8/21 Cash flow At 31/7/22
E 6
Net cash
Cash at bank and
in
Bank overdra ft
hand 142,111
~4000)
~138111
96,814
~4000
~100814
238,925
~238 925
Debt
Debts falling
due after 1 year
Total
~38969)
~38969)
~99 142
~11456
~11456
~112270
~27 513)
~27 513)
~211412

2022 2021
E E
Donations ~2998 ~5051
3. INVESTMENT INCOME
2022 2021
E E
Deposit account interest 168 11
4. INCOME FROM CHARITABLE ACTIVITIES
2022 2021
Hire of facilities
Services provided
Grants
Activity
Training
Training
Training
and other income
and other income
and other income
E
5,041
8,013
~627 426
E
8,549
2,444
~467 557
~640 480 478 550
Grants received, included in the above, are as follows:
2022 2021
E E
High Needs
Funding
- Government Grant 95,474 77,687
Education Funding Agency —Government Grant 250,823 240,763
Non Government Grants
~281 129 ~149 107
~627 426 ~467 557
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
E E E
Training and other income ~421 139 ~147955 ~569 094

SUPPORT COSTS
Governance
Management Finance costs Totals
E E E E
Training
and other income
~114385 ~18053 ~15517 ~147955
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
E E
Depreciation
- owned assets
Other operating
leases
Independent
Examiners
fee
13,768
38,850
~2040
10,337
37,951
~2040
TRUSTEES' REMUNERATION AND BENEFITS

STAFF COST S
2022 202i
6 E
Wages and salaries
Social security costs
Other pension
costs
310,619
21,480
~5620
258,025
16,678
~4525
~337 719 279 228
The average monthly number of employees during the year was as follows:
2022 202i
Direct charitable
work
12 10
Administrative 2 3
14 13

10. COMPARATIVES
FOR THE STATEMENT OF
COMPARATIVES
FOR THE STATEMENT OF
COMPARATIVES
FOR THE STATEMENT OF
FINANCIAL ACTIVITIES
Unrestricted Restricted Tata
I
fundI fundI fundsI
INCOME AND ENDOWMENTS FROM
Donations
and legaues
5,051 5,051
Charitable
activities
Training
and other income
255,174 223,376 478,550
Investment
income
Total ~260 236 ~223 376 ~483 612
EXPENDITURE ON
Charitable
activities
Training
and other income
~333 302 ~117397 ~450 699
NET INCOME/(EXPENDITURE)
Transfers
between
funds
(73,066)
~74 157
105,979
~74 157)
32,913
Net movement
in funds
1,091 31,822 32,913
RECONCILIATION
OF FUNDS
Total funds
brought
forward
46,613 59,638 106,251
TOTAL FUNDS CARRIED FORWARD ~47 704 ~91460 ~139 164
11. TANGIBLE FIXEDASSETS
Improvements
to Plant and Motor Computer
propertyI machinery
E
vehiclesI equipment
I
TotalsI
COST
At 1 August
2021
Additions
120,092 49,971
~18447
13,860 187,026
~3485
370,949
~21932
At 31July 2022 ~120 092 ~68418 ~13860 ~190511 ~392 881
DEPRECIATION
At 1 August
2021
Charge for year
At 31July 2022
117,279
767
~118046
49,747
~3750
~53497
4,620
~3465
~8085
178,328
~5786
~184114
349,974
~13768
~363742
NET BOOK VALUE
At 31July 2022
At 31July 2021
~2046
2 813
~14921
224
~5775
~9240
~6397
~8698
~29 139
~20 975

12. DEBTORS: AMOUNTS
FALLING DUE WITHIN
DEBTORS: AMOUNTS
FALLING DUE WITHIN
DEBTORS: AMOUNTS
FALLING DUE WITHIN
DEBTORS: AMOUNTS
FALLING DUE WITHIN
DEBTORS: AMOUNTS
FALLING DUE WITHIN
ONE YEAR ONE YEAR ONE YEAR
2022 2021
E E
Trade debtors 1,634 14,474
Other debtors 23,525
Prepayments 488
~2122
246
~38 245
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
E E
Bank loans and overdrafts
(see note 15)
Trade creditors
Social security
and other taxes
Other creditors
Kent Community
Foundation
Loan
Accrued expenses
6,322
7,888
1,252
11,455
~2040
~28 957
4,000
1,195
4,748
896
10,319
~2040
~23 198
14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
E E
Otherloans
(see note 15)
~27 513 ~38 969
15. LOANS
An analysis
of the maturity
of loans is given below:
2022 2021
E E
Amounts
falling
due within one year on demand:
Bank overdralts 4 000
Amounts
falling
KCF Loan
—1-2
between
years
one and two years: ~12591 ~11455
Amounts
falling
KCF Loan - 2-5
due between
years
two and five years: ~14922 ~27 514
16. LEASING AGREEMENTS
Minimum
lease
payments under
non-cancellable
operating leases fall due as follows:
2022 2021
E E
Within one year
Between one and five years
3,856
643
3,856
~4499
~4499 ~8355