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2022-07-31-accounts

VLelInusNes{allqaqlepi!
L6aming Ltd
ReferenceandAdministrativeDetails
for thoYear Endod3lstJuly2022
REGISTERED OFFICE The Orchard
MarketStreet
Launceston
Comwall
PL15 8AU
REGISTERED COMPANYNUl{BER 04327526(England andWales)
REGISTERED CHARITY NUMBER 1091073
TRUSTEES/DIRECTORS MsV Bishop
MsS Phillips (appointed 15.09.21)
Mr LPrice(appointed01.09.21, resigned16.1'1.22)
Mr CWadsworth
MrMWilliams
MrIMerchanl (resigned01.'10.21)
EXECUTIVE OFFICERS Mr SHoward (Chief ExecutiveOmcer retiredfrompo$t31.08.22)
Ms JKelly(Exec.Direclor ofQualityand Cuniculum from 01.09.22)
Ms KChannon (Exec. Direclor of BusinessServicesfrom0'1.09.22)
ACCOUNTANTS ATC Advisors
l-Jnit2 Dunheved Court
P6nnygillam Way
Launceston
Cornwall
PL15 7ED
AUDITORS Blackwell BateLtdlncorporatingSimonMurray&Co
Chartered Accountants E Slatutory Audilors
Woburn House
Yelverton
Devon
PL2O685
BANKERS Lloyds Bank plc
ForeStreet
Saltash
Comwall
PL126M


assessment providedbytheSMT thatsystems areinplace

to tryto mitigate exposuretothosedsks.
Risk Plantomitigate exposure
Reductionofoverall subcontEctingprovisionfrom100o/o The charityhasalwaysused verycapable
to25oloin linewith EducationSkills FundingAgency subcontractorstodeliveritsobjectives.Anexemption
requestand the impacton deliveryoftheassociatsd applicationwill besubmittedtotheEducationSkills
programmes. FundinqAgencyin February to allowthecharityto
subconkactat ahigherlevelthanhasbeen cunently
proposed,Thed€cisionon thisapplicationwillnotbe
communicateduntil the endofMayattheearliest.The
charity will haveJuly2022audited accountsand
extemally audited subcontracting standardsinplaceto
supportthe application.
Deliveryof Element3 localauthorityplacementsnot Anindep6nd6nt Ofsted monitoring visitisexpectedto
meetingOfstedexp€clations takeplace bylheendof March2023.Thisisto
evidencethat improvements have been madssinceth6
fullOfsted inspection was undertakeninNovember
2022.This willalso reassurethe local authorityand
allowplacementsoflearners tobeprovisionallymade
foracademicyear2023/2024.
D€liveryof Element1 inlheevent of theproposed Th€Charitywillneedtoincrease theirdirect training
subcontractor reduction exemptionnot beingapproved. delivery,enablingthiscontracttobespentinfull forthe
academicyear2023/2024, thuspreventingfunding
clawbacks.TheCharityisinvesting inlocal social
researchon thelabourmarketand otherkeyareas:
educationandlraining,togainaclearer understanding
ofthetraining needs ofpotential learners and
employers. TheCharitywillcontinuetopromotediBct
provi8ion forleamerstostartinSeptember2023.
RecoverabilityoftheFoundation forworkdebtor The DepartmentofWork and Pensions (DWP) have
statedthe returnsrelatingtothefirstyear ofthe
Foundation forWorkprojectwerenotcompleted
complianuy.Thishasresultedindelayedpaymentson
theproject.ThecharityisworkingwiththeDWPto
rectifytheseissues and isstillawaiting backdated
payments. Thisissue is expectedto be resolvedby end
ofFebruary 2023.The charityisalso seekinglegal
advice on theconuacl.
Availability ofMvanceLeamingLoanforourlearners The StudentLoanCompany (SLC)hasinformedus
thatLevel 4qualific€lionswill b€classed as higher
education, which means ihecharitywillnosd togain
theadditional statusof ahighereducalionproviderwith
theOfficeForStudents(OFs)byacademic year
202512026to beallol.,r'edto continueofferingthese
programmesthroughthistundingstream.

2022 2021
Unrestricted Restricted Total Total
Notes fund

E
fund
tunds
c
funds
e
INCOMEANDENDOW'IIENTS FROM
lncoming resources
2 774,504 773,309 1,547,817 2,101,777
lnvestment income 3 18 't8 16
Other income
Total 771,526 773,309 1,547,835 2,111,025
EXPENDITUREON
Chariiableactivities
Charitable Activities 690,277 782,805 'l,473,082 1,871,536
NETINCO[/lE(EXPENDITURE) 84,249 (e,4e6) 74,753 239,489
TransfersbgtrYoenfunds 14 157,077}. 57,077
Netmovementinfunds 27,172 47,541 74,753 239,489
RECONCILIATION OF FUI,IDS
Total funds brought forward 440,214 440,214 200,725
TOTALFUNDS CARRIED FORWARD 467,386 /17,581 514,967
440,214

31stJ ulv2022
2022 2021
Unrestricted Restricted Total Total
Notes tund

E
fund
f
funds
I
funds
f
FIXEOASSETS
Tangible assets
10 16,886 16,886 2,s67
CURRENTASSETS
Debtors 11 138,722 138,722 56,570
Cash at bank andinhand 458,7lt6 458,7/t6 456,443
458,78 134,722 597,468 513,013
CREDITORS
Amounts falling due within oneyear (8,246) (9r,141) (99,387) (7s,366)
NET CURRENTASSETS 4s{t,500 47,581 498,081 437,647
TOTAL ASSETSLESS CURRENTLIABILITIES 467,386 47,581 51it,967 440,214
NETASSETS 467,386 47,581 514,967 440,214
FUNDS 14
Unrestricted funds 467,386 440,214
Restrictedfunds 47,58'l
TOTALFUNDS 5t4,967 440,214

Notes 2022
t
2021I
Cashflows from operating activities
Cash generated lromoperations
1 't9,229 262,959
Netcash providedbyoperating activities 19,229 262.959
Cashflows from inv€sting activities
Purchaseoftangible fixed assets (r6,9/t4) (2,640)
lnterest received 't8 16
Netcash usedininvesting activities (16,926) (2,624',)
Changelncash and cashequivalentsin
thereporiing period 2,303 260,335
Cashand cashequlvalentsatthe
beginningof thereporting period 456,443 '196,108
Cash and cashequivalentsatthe endof
thereporting period 458,746 456,443

Not€sto the Statement of Cash Flows
for the YearEnded 31stJuly2022
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
E
Netincome forths reportingperiod (asp€rthe StatementofFinancial
Activities) 74,753 239,489
Adjustmentslor:
Depreciation charges 2,625 73
lnterest received (18) (16)
lncreaseindebtors (82,1s21 (31,490)
lncreaseincreditors 24,O21 54,903
Netcashprovidedbyoperations 19,229 262,959
2. ANALYSISOFCI{ANGESINNET FUNDS
At1.8.21 Cashflow At31.7.22
f t f,
Netcash
Cashatbank and in hand 456,443 2,303 458,746
456,443 2,303 458,746
Total 456,443 2,303 458,746

2.
maturity oflessthan three months from the date of a
INCOMING RESOURCES

cquisition.
2022 2021
ESFA Funding
Managemenl fee
Other projects
1,320,044
67,094
160,679
1,698,186
227,416

176,175
1,547,817 2,101,777
3. INVESTI IENT INCOME
Deposit account interest
2022
€t18
4. CHAR]TABLEACTVMESCOSTS
Charitable Activities Direct
Costs
eEe
1,252,999
Support
costs (see
note5)
220,083
Totals
1,473,082

SUPPORT COSTS
Support Governance
costs
t
costs
e
Totals
t
Charitable Activities 204,534 15,549 220,083
NET INCOME'{EXPENDITURE)
Netincoms/(expenditure)isstated after charging/(crediting):
2022 2021t
Depreciation-owned assets 2,625 73
Other operating leases 35,765 27,146
Auditors remuneration 6,000 6,000
Non-audit servicesprovidedbyauditors 377 10,144

STAFF COSTS
2022
€s
2021
Wages and salaries
Social security costs
Otherpensioncosts
221,97
15,013
9,257
155,413
7,701
10,517
245,817 173,631
The average monthly numberofemployees during the year wasasfollows:
2022 2021
Development 1 I
Prolects 5
Administration 3 2
9 6

9. COMPARATIVES FOR THESTATEiIENTOFFINAN CIALACTIV]TIES
Unrestricted Restricted Total
fund
fundt fundst
INCOMEAiIDENDOWMEHTS FROM
lncoming resources 2,101,777 2,101,777
lnvestment income to 16
Other income 9,232 9,232
Total 2,111,O25 2,1'11,025
EXPENDITURE ON
Charitableacllvities
Charitable Activities 1,871,536 1,871,536
NETINCOT,IE 239,489 239,489
Transfersbetweenfunds 233,489 (239,489)
Net movementintunds 239,489 239,489
RECONCILIATION OF FUNDS
Total funds brought forward 200,725 200,725
TOTALFUNDS CARRIED FORWARD 440,214 - 440,214
10. TANGIBLEFIXED ASSETS
Fixtures
and Computer
fittings
e
equipment
E
Totals
f
cosT
At1stAugust2021 52,612 21,4s9 14,o71
Additions 6,697 10,247 't6,944
Disposals (5,817) (17,708) (23,52s)
At 31st July 2022 53,492 13,998 67,/190
DEPRECIATION
At1stAugust2021 52,612 18,892 71,504
Charge for year 373 2,252 2,625
Eliminated on disposal (5,817) (17,708) (23,52s)
At 31st July 2022 47,'t68 3,436 50,604
NET BOOKVALUE
At 31st July 2022 6,324 10,562 16,886
At 31st July2021 2,567 2,567

11. DEBTORS:AItiOUNTS FALLINGDUEWITHINoNEYEAR
2022 2021
E
Trade debtors 134,722 56,570
't2. CREDITORS:AMOUNTS FALLINGDUEWTHINONEYEAR
2022
t
202'lI
Other creditors 91,587 66,353
Accrued expenses 7,800 9,013
99,387 75,366

Minimum lease payments under non-cancellable operating leasesfalldueasfollows:
2022 202',
f E
Within one year 6,808 13,000
Between one and five years 3,325
ln more than five years 't,108
11,241 '13,000

MOVEMENT IN FUNDS
Net Transfers
movement between At
Al'1.8.21
I
intunds
e
funds
t
3't.7.22
Unrestricted,unds
General fund ffi,214 84,249 (57,077 467,386
Restrictedfunds
Restricted Fund (9,496) 57,077 4t,581
TOTALFUNDS 440,214 74,753 514,967
Net movementinfunds, includedinthe above are as follows:
lncoming Resources Movement
resources expended infunds
E e e
lJnrestrictedtunds
General fund 774,526 (690,277) 84,249
Restrictedtunds
RestricledFund 773,309 (782,805) (9,496)
TOTAL FUiIDS 1,547,835 (1,473,082) 74,753

Comparativeatormovement inlun ds
Net Transiers
movement belween At
At1.8.20
ft
intunds funds
L
31.7.21
t
Unrestricted funds
General fund 200,725 239,489 440,214
Restrictedfunds
Restricted Fund 239,489 (239,489)
rOTALFUNDS 200,7?5 239,489 440,214
Comparativenetmovementinfunds, includ edinthe above areaslollows:
lncoming Resourc€s l\rovement
resources
expended
L
infunds
t
Restrictedfunds
Restricted Fund 2,'t11,O25 (1,871,536) 239,489
TOTALFUNDS 2,111,025 (1,871,536) 239,489
A currentyear12months andpriorye ar12months combinedpositio nisasfollows:
Net Transters
movement between At
Ar1.8.20
e
infunds
t
funds
e
31.1.22
I
Unrestricted tunds
General fund 200,725 84,249 182,412 467,386
Restrictedtunds
Restricled Fund 229,993 (182,412) 47,581
TOTALFUNDS 200,725 314,242 - 514,967
A current year12months andprioryear12
asfollows:
months combined n€t movementinfu nds, includedi n theabove n theabove
lncoming Resources Movement
resources
expended
f
infunds
t
Unrestricted funds
Generalfund 774,526 (690,277| 84,249
Restrictedfunds
RestrictedFund 2,88r'',334 (2,654,341) 229,993
TOTALFUNDS 3,658,860 (3,344,618) 314,242

Detailed StatementofF
forthe YearEnded
inancialActivities
31stJulv2022
2022
E
2021t
INCOMEANDENDOWMENTS
lncomingresources
ESFA Funding 1,320,044 1,698,186
Management fee 67,0S4 227,416
Other projects 160,679 176,175
1,s47,817 2,101,777
lnvestmentincome
Deposit account interest 18 16
Other income
Government grants
Totalincoming resources 1,547,835 2,111,025
EXPENDITURE
Charitableactivities
Wages 142,137 99.708
Social security 8,801 3,658
Pensions 5,698
Staff mileage&expenses 17,510 20,809
Subcontractor&project payments 1,078,853 1,568,531
1,252,999 1,700,037
Supportcosts
Suppolt costs
Wages 79,410 55,705
Socialsecurity 6,212 4,043
Pensions 3,559 3,186
Rent 35,765 27,146
Equipmenthire 4,253 6,957
lnsurance 2,362 1,832
Lightand heat 2,578 569
Telephone 9,327 5,944
Postage and stationery 4,25S 1,415
Sundries 2,292
Subscriptions 1,251 3,219
Depreciation 2,624
Advertising 19,009 9,774
Registration fees 6,719 3,597
Computer costs 19,032 23,129
Repairs and renewals 5,882 1,229
204,534 155,355
Govsrnancecosts
Accountancy 1,800 2,844
Legal fees 7,749 7,300
Auditors remuneration 6,000 6,000
15,549 16,144

2022 ?02'l
e
1,17t,O82 1 ,871,536
71,753 239,489