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2022-08-31-accounts

ABOUT YARM SCHOOL
AIMS AND PRINCIPAL OBJECTIVES
STRUCTURE, GOVERNANCE
AND MANAGEMENT
KEYPOLICIES
STRATEGIES AND PRINCIPAL ACTIVITY
FEEASSISTANCE
PUBLIC BENEFIT
ACHIEVEMENTS AND PERFORMANCE - ACADEMIC ATTAINMENT 15
LEAVERS DESTINATIONS 16
EXTRACURRICULAR ACTIVITIES 17
OUTDOOR EDUCATION 18
SPORT 20
FINANCIAL SUMMARY 21
ECONOMIC IMPACT 22
RESERVES,RISKSAND FUTURE PLANS 23
STATEMENT OFACCOUNTING
AND REPORTING RESPONSIBILITIES
24
OFFICERS, BANKERS, PROFESSIONAL ADVISORS 25
GOVERNORS, DIRECTORS AND CHARITY TRUSTEES 26
INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 27
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES 31
CONSOLIDATED BALANCE SHEET 32
SCHOOL STATEMENT OF FINANCIAL POSITION 33
CONSOLIDATED STATEMENT OF CASH FLOWS 34
NOTES TOTHE FINANCIAL STATEMENTS 35

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note E000 F000 f000 f000
INCOME FROM:
Donations
and legacies
28 28
Charitable
activities:
School fees 13,751 13,751 12,344
Other educational
income
175 175 171
Other ancillary
income
1,079 1,079 780
Other trading
activities
622 622 221
Investments 48 48 15
Other income 4 4 94
TOTAL INCOME 15,679 28 15,707 13,627
EXPENDITURE ON:
Raising funds:
Loan breakage fee 623 623
Other raising funds 868 868 313
Charitable
activities
13,642 13,645 12,296
TOTAL EXPENDITURE 15,133 15,136 12,609
Net income before net
(losses)/gains
on investments
546 25 571 1,018
Net (losses)/gains
on investments
(181) (181) 4
NET INCOME 365 25 390 1,022
Transfers
between
funds
26 25 (25)
NET MOVEMENT
IN FUNDS
390 390 1,022
RECONCILIATION
OF FUNDS:
Total funds brought forward 38,?60 79 38,839 37,817
Net movement
in funds
390 390 1,022
TOTAL FUNDS CARRIED FORWARD 39,150 79 39,229 38,839
CONSOLIDATED BALANCE SHEET
AS AT 31AUGUST 2022
2022 2021
Note f000 8000
FIXEDASSETS
Tangible assets 16 39,297 38,388
investments 18 3,839
43,136 38,388
CURRENT ASSETS
Stocks 19 30 24
Debtors 20 258 325
Investments 21 4,627 6,926
Cash at bank and in hand 3,364 1,762
8,279 9,037
Creditors: amounts falling due within one
year 22 (3,823) (4,468)
NET CURRENT ASSETS 4,456 4,569
TOTAL ASSETS LESSCURRENT
LIABILITIES 47,592 42,957
Creditors: amounts falling due after more
than one year 23 (8,362) (4,118)
TOTAL NET ASSETS 39,230 38,839
CHARITY FUNDS
Restricted
funds
26 79 79
Unrestricted
funds
26 39,151 38,760
TOTAL FUNDS 39,230 38,839

SCHOOL STATEMENT OF FINANCIAL SCHOOL STATEMENT OF FINANCIAL POSITION
AS AT 31AUGUST 2022
2022 2021
Note OOOO 8000
FIXEDASSETS
Tangible assets 16 39,297 38,388
Investments 18 3,839
43,136 38,388
CURRENT ASSETS
Stocks 19 14 8
Debtors 20 242 358
Investments 21 4,627 6,926
Cash at bank and in hand 3,218 1,722
8,101 9,014
Creditors: amounts falling due within one
year 22 (3,646) (4,442)
NET CURRENT ASSETS 4,455 4,572
TOTAL ASSETS LESSCURRENT
LIABILITIES 47,591 42,960
Creditors: amounts falling due after more
than one year 23 (8,362) (4,118)
TOTAL NET ASSETS 39,229 38,842
CHARITY FUNDS
Restricted
funds
26 79 79
Unrestricted
funds
26 39,150 38,763
TOTAL FUNDS 39,229 38,842

2022 2021
OOOO f000
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operating
activities
1,952 4,504
CASH FLOWS FROM INVESTING ACTIVITIES
Interest and dividends
received
48 19
Proceeds from the sale oftangible fixed assets 4
Purchase oftangible
fixed assets
(2,285) (3,249)
Purchase ofinvestments (4,000)
Dividends
reinvested
(20)
NET CASH USED IN INVESTING ACTIVITIES (6,253) (3,230)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash inflows from new borrowing 8,500
Repayments
of borrowing
(4,609) (529)
Interest paid (286) (180)
Decrease/(increase)
in over 3 month
deposit accounts 2,158 (16)
NET CASH (USED IN)/PROVIDED BYFINANCING ACTIVITIES 51763 (725)
CHANGE
IN CASH AND CASH EQUIVALENTS
IN THE YEAR 1,462 549
Cash and cash equivalents
at the beginning
ofthe year
5,094 4,545
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 6,556 5,094
The notes on pages 35to 59form part ofthese financial statements

Restricted Total Total
funds funds funds
2022 2022 2021
f000 OOOO f000
Donations 28 2&
Total 2021
Unrestricted Total Total
funds funds funds
2022 2022 2021
f000 OOOO f000
School fees 13,751 13,?51 12,344
Other educational income 175 175 171
Other ancillary trading income 1,079 1,079 780
15,005 15,005 13,295
Total 2021 13,295 13,295
4a. School fees
2022 2021
OOOO f000
School fees 14,721 13,228
Bursaries, scholorships and allowances (970) i884)
13,751 12,344

Other educa tional
income
2022 2021
f000 f000
Registration, exam fees and fees in lieu 155 147
After school activities and sundry 20 24
175 171

Other ancillary
income
2022 2021
OOOO 8000
Catering 786 5?7
Bus income 293 203
1,079 780

Unrestricted Restricted
funds funds Total funds Total funds
2022 2022 2022 2021
K E
Charity trading income
Uniform sales 14 14 146
Auditorium
and
ticket sales 523 523 19
Holiday schools 58 58 43
Hirings 27 27 13
622 622 221
Sub total
Charity trading expenses
Holiday school expenditure 56 56 2
Hirings 14
Uniform costs 6 6 136
Refreshment costs 425 425 18
Staff costs 60 60 55
547 547 225
Sub total
Net (expenditure)/income from trading ?5 75 (4)
activities

Unrestricted Total Total
funds funds funds
2022 2022 2021
FOOO OOOO f000
Dividends received 20 20
Bank interest received 28 28 15
48 48 15
Ttl202 1 15 15

Unrestricted Total Total
funds funds funds
2022 2022 2021
OOOO f000 f000
Surplus on sale ofassets 4 4
Coronavirus job retention scheme 94
94
Total2 021 94 94

TYPE
Staffcosts Depreciation Other costs Total Total
2022 2022 2022 2022 2021
OOOO f000 OOOO OOOO f000
Loan breakage fee 623 623 88
Costs of raising funds (note
9) 321 321 88
Trading costs (note 5) 60 487 547 225
Costs ofraising funds 60 1,431 1,491 313
Teaching 7,870 1,281 1,111 10,262 9,140
Welfare 11 845 856 722
Premises 644 74 845 1,563 1,563
Support 576 7 371 954 862
Charitable activities 9,090 1,373 3,172 13,635 12,287
Governance (note 11) 10 10
Total 2022 9,150 1373 4,613 15,136 12,609
Total 2021 8,407 1,224 2,978 12,609

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
OOOO f000 OOOO OOOO
Bank interest paid 286 286 180
Bad debts 35 35 (92)
Trading costs (note 5) 547 547 225
Total 2022 868 868 313
Total 2021 311 313

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
OOOO OOOO f000 f000
Teaching 10,262 10,262 9,140
Welfare 856 856 722
Premises 1,563 1,563 1,563
Support 951 954 862
Governance 10 10 9
Total 2022 13,642 3 13,645 12,296
Total 2021 12,296 12,296
11~ GOVERNANCE COSTS
Unrestricted Total Total
funds funds funds
2022 2022 2021
OOOO OOOO f000
Auditors'
remuneration
10 10 9
Total 2022 10 10
Total 2021
12. NET MOVEMENT IN FUNDS
2022 2021
f000 8000
Group
Net movement in funds 391 1,022
Capital expenditure (2,285) (3,249)
Net movement In funds after capital expenditure (1,894) (2,227)

2022 2021
f000 OOOO
Fees payable to the School's auditor for the audit ofthe School's annual
accounts 10
Fees payable to the School's auditor in respect of:
All non-audit services not included above

Group Group School School
2022 2021 2022 2021
f000 OOOO f000 OOOO
Wages and salaries 7,076 6,531 7,016 6,513
Social security costs 726 638 726 638
Pension costs 1,348 1,238 1,348 1,238
9,150 8,407 9,090 8,389
Group Group School School
2022 2021 2022 2021
No. No. No. No.
Education 182 167 182 167
Premises 36 37 36 37
Support 20 20 14 18
238 224 232 222
Group Group School School
2022 2021 2022 2021
No. No. No. No.
Education 150 148 150 148
Premises 23 24 23 24
Support 17 17 14 16
190 189 187 188

Group Group
2022 2021
No. No.

Freehold Motor Fixtures and
property vehicles fittings Total
f000 KOOO OOOO OOOO
Coat,
At 1 September 2021 43,189 343 5,356 48,888
Additions 2,045 240 2,285
Disposals (4) (4)
At 31August 2022 45,234 343 5,592 51,169
Depreciation
At 1 September 2021 5,954 256 4,290 10,500
Charge forthe year 983 35 358 1,376
On disposals (4) (4)
At 31 August 2022 6,937 291 4,644 11,872
Net book value
At 31August 2022 38,297 52 948 39,297
At 31August 2021 37,235 87 1,066 38,388

Listed
investments
Group and school OOOO
Valuation
Additions 4,020
Revaluations (181)
At 31August 2022 3,839

Group Group School School
2022 2021 2022 2021
OOOO OOOO f000 f000
Stock for resale 30 24 14 8

Group Group School School
2022 2021 2022 2021
OOOO OOOO f000 f000
Trade debtors 16 76
Amounts
owed by group undertakings
8 109
Other debtors 4 37 4 37
Fee debtors 53 38 53 38
Prepayments and accrued income 185 174 177 174
258 325 242 358
Group Group School School
2022 2021 2022 2021
OOOO f000 f000 f000
Listed investments 12 12 12 12
Deposit accounts 4,615 6,914 4,615 6,914
4,627 6,926 4,627 6,926

Group Group School School
2022 2021 2022 2021
f000 f000 f000 f000
Bank loans 180 529 180 529
Trade creditors 311 977 304 952
Other taxation and social security 199 199 191 198
Development
bonds
8 8 8 8
Other creditors and accruals 978 993 969 993
Fees in advance ofterm 1,929 1,702 1,929 1,702
Advance fee payments 35 36 35 36
Acceptance deposits 30 24 30 24
Trading income
in advance
153
3,823 4,468 3,646 4,442

Group Group School School
2022 2021 2022 2021
f000 f000 f000 OOOO
Bank loans 8,077 3,838 8,077 3,838
Acceptance deposits 270 268 270 268
Advance fee payments 15 12 15 12
8,362 4,118 8,362 4,118
Group Group School School
2022 2021 2022 2021
F000 OOOO 8000 f000
Payable or repayable by instalments 7,165 1,721 7,165 1,721
7,165 1,721 7,165 1,721

2022 2021
8000 f000
Within two to five years 12
Within one to two years 15
Within one year 35 36
50
2022 2021
f000 f000
The movements
during the year were:
Balance at 1 September 2021 48 103
New receipts ofdeposited fees 44
Discounts accrued to contracts 1
Amounts
utilised on fees to the School
(42) (56)
Balance at 31August 2022 50 4e
ACCEPTANCE DEPOSITS
Other creditors include acceptance deposits which are repayable as follows:
2022 2021
f000 f000
After 5 years 151 150
Within two to five years 114 118
Within one year 30 24
Total 295 292

STATEM ENT O F FUNDS - CURR ENT YEAR
Balance at 1 Balance at
September Transfers Gains/ 31August
2021 Income Expenditure in/out (Losses) 2022
OOOO OOOO f000 OOOO f000 f000
Unrestricted
funds
Designated
funds
Hardship Fund 50 (40) 10
General funds
General Funds 32,085 15,719 (15,132) 206 (181) 32,697
Freehold
Property Fair
Value
Reserve 6,625 (181) 6„444
38,710 15,719 (15,132) 25 (181) 39,141
Total
unrestricted
funds 3&,760 15,679 (15,132) 25 (181) 39,151
Restricted
funds
Facilities Fund 54 (3) 54
Early Years
Fund
Gifted and
Talented
Fund
Capital
Equipment 3 25 (25) 3
Hardship fund 11 11
79 (3) (25) 79
Total offunds 38,839 15,707 (15,135) (181) 39,230

Balance al Balance al Balance at Balance at
1 September Transfers Gains' 31 August
2020 Income Expenditure iniout (Losses) 2021
f000 f000 f000 f000 f000 OOOO
Unrestricted
funds
Designated
funds
Hardship Fund 100 (53) 50
General funds
General Funds 30,829 13,678 (12,607) 181 4 32,085
Freehold Property
Fair Value Reserve 6,805 (180) 6,625
37,634 13,678 (12,607) 4 38,710
Total Unrestricted
funds 37,734 13,625 (12,607) 4 38,760
Restricted funds
Facilities Fund 58 (2) (3) 54
Early Years Fund 7 7
Gifted and Talented
Fund 4 4
Capital Equipment 4 3
Hardship fund 10 11
83 (2) (4) 79
Total of funds 37,817 13,627 (12,609) 4 38,839

ANALYSIS OF NET ASSETS BETWEEN FUND S - CURRENT YEAR
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
f000 f000 f000
Tangible fixed assets 39,282 15 39,297
Fixed asset investments 3,839 3„839
Current assets &,215 64 8,279
Creditors due within one year (3,823) (3,823)
Creditors due in more than one year (8,362) (8,362)
TOTAL 39,151 79 39,230

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
f000 f000 f000
Tangible fixed assets 38,370 18 38,388
Current assets 8,976 61 9,037
Creditors due within one year (4,468) (4,468)
Creditors due in more than one year (4,118) (4,118)
TOTAL 38,760 79 38,839
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
28. ACTIVITIES
Group Group
2022 2021
OOOO f000
Net income for the year (as per Statement of Financial Activities) 390 1,022
Adjustments
for:
Depreciation
charges
1,376 1,224
Interest and dividends
received
(48) (19)
Surplus
on the sale
offixed assets (4)
Decrease/(increase) in stocks (6) 70
Decrease
in debtors
68 340
Increase/(decrease) in creditors (291) 1,687
Interest paid 286 180
Change
in market value ofinvestments
181
Net cash provided by operating activities 1,952 4,504

Group Group
2022 2021
OOOO f000
Cash in hand 3,364 1,762
Notice deposits (less than 3months) 3,192 3,332
Total cash and cash equivalents 6,556 5,094

At 1
September At 31
2021 Cash flows August 2022
f000 OOOO OOOO
Cash at bank and in hand 1,762 1,602 3,364
Debt due within
1 year
(529) 349 (180)
Debt due alter 1 year (3,838) (4,239) (&,077)
Liquid investments 6,926 (2,299) 4„627
4,321 (4,587) (266)
Group Group School School
2022 2021 2022 2021
f000 f000 OOOO f000
Contracted for but not provided in these
financial statements
Acquisition oftangible fixed assets 5,624 874 5,624 874