2020-08-31-accounts - Westville House School

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Trustees'	annual report	iincorporating	the	director's repon)
Independent examiner's		report lothe	trustees
Statement	offinancial	activities (including		income and expenditure	account)
Statement	offinancial	position				10
Statement	ofcash flows					12
Notes to	the financial statements					23

						2020		2019
					Unrestricted	Restricted
					funds	funds	Total funds	Totslfunds
				Note	8
income and endowments
Donations snd legacies				5	64,779	12,130	76,909	76,124
Charitable activities				6	680,219		6SD,219	660,562
Other tmding activities				7	13,524		13424	11,852
Total income					758,522	12,130	770,652	748,538
Expenditure
Expenditum on raising	funds:
Costs ofraising	donations	and legacies		8	(4,540)		(4vkte)	(5.869)
Expenditum on charitable activities				9,1D	(762.234)	(1,218)	(763,452)	(892,957)
Total expeaditure					(766,774)	(1,218)	(767,992)	(898,826)
Transfers between	funds				11,830	(11,830)
Net expenditure and net movement			in	funds	3.578	(918)		(150,288)
Reconciliation Dffunds
Total funds brought forxvard					1,122209	36,225	1,15$r434	1,308,722
Total funds carried	forward				1,125,787	35,307	1,)61,094	1,158,434

31August 2G2G
				2020		2019
			Iqote				E
Fixed assets
Tangible fixed assets			17		1,868 439		1,864,687
					1,868d39		1,864,687
Current assets
Stocks			19	900		1,520
Debtors			20	36382		34,838
Cash at bank and in hand				75,473		17,751
				112,655		54,109
Creditors: Amounts	falling due within
oue year			21	121,150		143,113
Net current assets					(8,495)		(89,004)
Total assets hus current		liabilities			1,860,044		1,775,683
Creditors: Amounts	falling due after
more than one year			22		698,950		617,249
lqet assets					1,161,094		1,158,434
Funds ofthe charity
Restricted funds					35407		36,225
Vnrestricted funds					1,125,787		1,122,209
Total charity funds			27		1,161,094		1.158,434

				2020		2019
				5		5
Filed assets
Tangible fixed assets			17		845,997		$40,266
Investments			1$		2		2
					845,999		840,268
Current assets
Stocks			19	900		1,520
Debtors			20	1,118,042		1,116,898
Cash at bank	and in hand			75284		17,425
				I,194326		1,135,$43
Creditors:	Amounts	falling due within
oae year			21	118510		141,913
Net current	assets				1,075,716		993,930
Total assets less current liabilities					1,921,715		1,834,19$
Creditors:	Amounts	falling due after
more than	one year		22		698,950		617,249
Net assets					1,222,765		1,2 'I 6,949
Funds ofthe charity
Restricted funds					35307		36.225
Unrestrictml	funds				1,187,45$		1,180,724
Total charity funds			27		1,222,765		1,216,949

year ended 31 August	y	020
					2020	2019
				Note	6
Cash generated from operations				29	17,187	(78,68i)
interest paid					(12,783)	(15.903)
Nct cash from operating actwities					44,404	(94,5B4)
Cash Aows from investing	activities
Purchase oftangible assets					(28,077)	(235)
Net cash used in investing activities					(28,07T)	(235)
Cash flows from financing	activities
Proceeds &om borrowings					90,DDD	B0,000
Repayments ofborrowings					(14,99T)	(19,323)
Net proceeds ofhim purcham	liabilities				6392
Nct cash (used in)lfmm financing		activities			81395	(6D,677)
Net increase in cash and cash		equivalents			57,722	(34,142)
Cash and cash equivalents	at	beginning	ofyear		17,751	5],893
Cash and cash equivalents	at	end ofyear			75,473	17,751

						Unrestricted	Restricted	Total Funds Unrestricted	Total Funds Unrestricted	Total Funds Unrestricted	Restricted	Restricted	Total	Funds
						Funds	Funds	2020		Funds		Funds		2019
						f		8						f
	Donations
	Other volueuuy			income		4.8$1	12,130	21,682		76,124				76,124
	Grants
	Government	grants				59,898		593198
						64,779	12,130	76,989		76,124				76,124
6.	Charitable	activities
							Unrestricted	Total	Funds	Unrestricted		Total Funds
							Funds		2020		Funds		2019
	School fees						675,549	675~9		660.562			660,562
	Insurance claims						4,670		4,670
							680,219	6M,219		660,562			660,562
7.	Other trading		activities
							Unrestricted	Total	Funds	Uorestricted		Total Funds
							Funds		2020		Funds		2019
									8				f
	Events income						3,692		3,692		1,704		1,704
	Hall bookings		and room hire				9,832		9,832		10,14$		10,'14$
							13.524		13424		11,852		11,852
8.	Costs ofraising			donations	aad	ngscies
							Unrestricted	Total	Funds	Unrestricted		Total Funds
							Funds		2020		Funds		2019
							8						f
	Other						4,540		4,540		5.$69		5,869

								Unrestricted	Restricted	Total Funds
								Funds E	Funds l	2020 f,
	Primary	school snd nursery						70?„149	1,218	703367
	Supped	costs						60,0$5		60,085
								762,234	1,21$	763,452
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2019
								f		f
	Primary	school and nursery						814,146	91$	$15,064
	Suppart	costs						77,893		77,893
								892,039	918	$92,957
10.	Expcaditarcon charitable				activitiesbyactivity		type
							Activities
							undertaken	Support	Total funds	Total funds
							directly f	casts	2020 f	2019 f
	Primary	school and nursery					703,367		703~7	815,064
	Governance		costs					60,085	60,085	77,893
							703,367	60,085	763,452	892,957
Il.	Aonlysis	of	support costs
									Total 2020	Total 2019
									8
	Governance		costs						60,085	77,893
12.	Net (expenditure)/income
	Net income/(expenditure)			is	stated ader charging/(crediting):
									2020	2019
									f	f
	Depreciation		a(tangible	fixed assets					24v725	23.135
	Loss on	disposal ofheritage			assets					493
13.	Independent		examination		fern
									2020	2019
									f
	Fees payable		ta the independent			examiner for:
	independent		examination	ofthe		fiaancial statements			3,420	3,420
	Other linancial services								4,200	3,360
									7,620	6,780

The total s	taff	costs and	employee	benefits for the mporting period	are analysed as follows:
					2020	2019
						f
Wages and	salaries				451,563	522,616
Social security		costs			27,600	37,970
Employer	contributions		to pension	plans	45324	44,759
Other employee		benetits				1,646
					524495	606,991

Cost
At I September 2019aad 31 August2020	14,000
Amortbation
At I September2019 and 31 August 2070	14,INI0
Carrying amooot
At 31 August 2020

Group	Land and	Land and	plant and	plant and	Equipment	Fixtures and	Motor	Reference	Reference
	buildings f		machinery f			tiuings f	vehicles	hbrary f		Total f
Cost
At I September 2019	1.821,933			28,393	60,629	215,4$6		'1,552		2,127,993
Additions						14,554	13,523		—	2$,077
At31 August 2020	1,821,933			28,393	60,629	230,040	13,523	1,552		2,156,070
Depreciation
At I September 2019				28,393	54,460	180,453				263,306
Charge for the year					1,879	19,529	2,817			24425
At 31 August 2020				28.393	56,339	199,982	2,817			287,531
Carrying amount
AI31 August2020	1,821,933				4,290	30,058	10.706	1,552		1,868rL39
At 31 August 2019	1,821,933				6.169	35,033		1,552		1,864,6$7
Charity	Land		and	Fixtures and		Motor	Reference
	buildings F.				fittings F.	vehicles f	library f			Total 6
Cast
At I September 2019		803,681			212,573		1.552		1,017,806
Additions					14.554	13.523				28,077
At31 August2020		803,681			227,127	13,523	1,552		I,0453SLt
Depreciation
At I September 2019					177,54D					177440
Charge I'or the year					19,529	2,817				22346
At 31 Aogust 2020					197.069	2,817				199,886
Carrying amoaat
At 31 August 2020		803.681			30,058	10.7D6	1,552			$45,997
At 31 August 20'19		803,6$1			35,033		1,552			S40,266

S tO the finaneiai Statementa (crudhllrn i ended 31August 2OyO
Investments
The group has no investments.
Charity
	Shares in group
	undertakings
	t.
Cost or valuation
At I September 2019aad 31August 2020	2
Impairment
At I September 2019aod 31August 2020
Carryiog amount
At 31 August 2020	2
At 31 August 2019	2
All investments shown above are held st valuation.

19.	Stocks
								Grou pl 2D20	2DI9	Charity 2020	2019
								8	2	f.	f
	1(ow materials			and consumables				900	900	900	90D
20.	Debtors
								Group		Charity
								2020	2019	2020	2019
									f		6
	Trade denors							7,458	4,727	7,458	4,727
	Amounts owed			by group		undertakings				I,8823$6	1.083.000
	Prepayments		and accrued			income		26,446	22,753	26rt46	22,753
	Other debtors							23178	7,358	2,138	6.418
								36,282	34,$38	1,118,042	I,116,898
21.	Creditors:	Amounts			falling due within		one year
								Group		Charity
								2020	2019	2020	2019
										8
	Bank loans	and		overdress				16,292	19,552	I6Q92	19,552
	Trade creditors							19,915	13,445	18,475	13,445
	Accruals snd		defened		income			70,094	93,959	68,894	92,759
	Social security			and other		taxes		6,812	9.015	6,812	9,015
	Obligations	hire purchase				contracts		2,954		2,954
	Other creditors							5,083	7.142	s,tn3	7,142
								121,150	143,113	118,510	141.913

Creditorst	Amounts falling du	e seer more	than one year
			Group		Charity
			2020	2019	2020	20I9
			8	E
Dank loans	and overdraes		320,512	282,249	320„%12	282,249
Obligations	under hire purchase	contracts	3,43$		3,43$
Other creditors			375,000	335,000	375,000	335,000
			698,950	617,249	69$,950	617.249

Unrestr	icted	funds	—Group
				Ai	I September				At31 August
					2DI9	Income	Expenditure	Transfers	2020
						8	f.	E	8
Generslfuods Retained in subsidiary					I,)80,724 (58,515)	758,522	(763,618) (3.156)	11.830	1,187,458 (61,671)
					1.122,209	758,522	(766.774)	11,830	1,120787
				At	I September				Ai 31 August
					2DIS	Income	Expenditure	Transfers	2019
					t			8
Generalfunds					1,323,484	748.538	(891,298)		1,180,724
Retained	in subsidiary				(51.905)		(6.610)		(58,515)
					1,271,579	748.538	(897,908)		1.122209
Unrestricted		funds-	Charity
				At	I September				At 31 August
					2019	Income f	Expenditure 6	Transfers E	2020
General	funds				I.ISO.724	758,522	(763,618)	11,&30	1,187,458
					At				At
			I	September 2018		Income f	Expenditure 8	Transfers 5	31 August 2D19 6
General	funds				1,323,484	748.538	(891,298)		I, IS0,724

Restricted funds	—Croup	and	Charity
		At	I September				At 3( August
			2019	Income	Expenditure	Transfers	2020
			f		f.	E
Early Years Fund			31,635				31,635
Outdoor Classroom	Fund		4,590		(9IS)		3,672
PTA Fund				12,130	(300)	(11,830)
			36,225	12.130	(1,218)	(11.830)	35307
		At	I September				At 31 August
			201$ E	Income f.	Expenditure f	Transfers f	2019
Early Yearn Fund			31,635				31,635
Outdoor Classroom	I und		5,508		(918)		4,590
PTA Fund
			37,143		(91$)		36,225

Group
				1)nrestricted	Restricted	Toml Funds
				Funds	Funds	2020
				E		f.
Tangible	fixed assets			1,833,232	35,307	1,868539
Current	assets/(liabi)ities)			(8,495)		(8,495)
Creditors	gmater than	I	year	(698,950)		(698,950)
Nct assets				1.122,209	35,307	1,161,094
				unrestricted	Restricted	Total Funds
				Funds	I unde	2019
				E	E	E
Tangible	lixed assets			1,$28,462	36,225	1,864,687
Cuimut	assctsl(liabi)itics		I	(89,004)		(89,004)
Creditors	greater than	I	year	(6i7,249)		(617,249)
Net wsets				1,122,209	36,225	l,I58.434

Charity
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		f.	E	6
Fixed assets		810,692	35,307	845,999
Current assets/(liabilities)		1,075,716		1,075,716
Creditors greater than	I year	(698,950)		(698,950)
Iset assets		1.187,458	35,307	1,222,765
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2019
		f.	6
Fixed assets		804.043	36,225	840,268
Current assets/(liabilities)		993,930		993,930
Creditors greater than	I year	(617,249)		(617,249)
lest assets		1,180,724	36,225	1,216,949

		2020	2019
Net (expenditure)/income		2,660	(150,288)
ddj us)mann for:
Depreciation oftangible fixed assets		24,225	23,135
interest payable and similar	charges	12,783	15,903
(Gain)/loss on disposal oftangible assets			493
Changes in:
Stocks		620	1,170
Trade and other debtors		((,465)	(680)
Trade and other creditors		(21,658)	31,586
		17,187	(78,681)