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2023-08-31-accounts

Page
Companyinformation 1
Directors'report(incorporatingtheStrategicReport) 2
Independentauditor'sreport 16
Financialstatementsofthecompany 20
NotestotheFinancialStatements 24

2022/2023 2021/2022
PreparatorySchool 232 246
Pre-PreparatorySchool 112 110
Total 344 356

Dale Thorpe

19/12/23

Notes Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
£ £ £ £
Incomeandendowmentsfrom:
CharitableActivities
Schoolfeesreceivable 2 4,758,222 (14,834) 4,743,388 4,676,853
Ancillarytradingincome 3 275,276 275,276 249,969
Othertradingactivities
Non-ancillarytradingincome 4 125,664 125,664 171,285
Investments
Bankandotherinterest 5 3
Voluntarysources
Grantsanddonations 6 2,387
TOTALINCOMINGRESOURCES 20 5,159,162 (14,834) 5,144,328 5,100,497
Expenditureon:
Raisingfunds
Otherincomegeneratingactivities
Netfinancing(income)/costs 8 (23,459) (23,459) 46,933
(23,459) (23,459) 46,933
CharitableActivities
Educationandgrantmaking 7 5,013,277 18,130 5,031,407 4,740,193
TOTALEXPENDITURE 4,989,818 18,130 5,007,948 4,787,126
NetMovementinfundsfortheyear 169,344 (32,964) 136,380 313,371
Fundbalancesat1stSeptember 4,285,556 32,964 4,318,520 4,005,149
FUNDBALANCESASAT31STAUGUST 4,454,900 4,454,900 4,318,520

Notes Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
E £ £
Incomeandendowmentsfrom:
CharitableActivities
Schoolfeesreceivable 2 4,758,222 (14,834) 4,743,388 4,676,853
Ancillarytradingincome 3 275,276 275,276 249,969
Othertradingactivities
Non-ancillarytradingincome 4 103,229 103,229 152,373
Investments
Bankandotherinterest 5 3
Other-Grantsanddonations
Grantsanddonations 6 39,167 39,167 2,387
Otherincomingresources
TOTALINCOMINGRESOURCES 20 5,175,894 (14,834) 5,161,060 5,081,585
Expenditureon:
Raisingfunds
Otherincomegeneratingactivities
Netfinancing(income)/costs 8 (20,096) (20,096) 43,354
(20,096) (20,096) 43,354
CharitableActivities
Educationandgrantmaking 7 5,012,235 18,130 5,030,365 4,739,271
TOTALEXPENDITURE 4,992,139 18,130 5,010,269 4,782,625
NetMovementinfundsfortheyear 183,755 (32,964) 150,791 298,960
Fundbalancesat1stSeptember 4,271,145 32,964 4,304,109 4,005,149
FUNDBALANCESASAT31STAUGUST 4,454,900 4,454,900 4,304,109

Note Group Charity
2023 2022 2023 2022
£ £ £ £
FIXEDASSETS
Tangibleassets 12 4,852,565 4,463,324 4,852,565 4,463,324
Investments 13 100 100
4,852,565 4,463,324 4,852,665 4,463,424
CURRENTASSETS
Debtors 14 286,023 340,986 289,616 407,333
Cashatbankandinhand 329,227 353,001 325,634 268,743
615,250 693,987 615,250 676,076
CURRENTLIABILITIES
Creditorspayablewithinoneyear 15 837,396 629,162 837,396 625,662
NETCURRENT
ASSETS/(LIABILITIES)
(222,146) 64,825 (222,146) 50,414
TOTALASSETSLESSCURRENT
LIABILITIES
4,630,419 4,528,149 4,630,519 4,513,838
LONGTERMLIABILITIES
Creditorspayableafteroneyear 16 132,435 147,568 132,435 147,568
TOTALNETASSETSEXCLUDING
PENSIONLIABILITY
4,497,984 4,380,581 4,498,084 4,366,270
Netpensionliability 22 42,984 61,960 42,984 61,960
NETASSETS 4,455,000 4,318,621 4,455,100 4,304,310
REPRESENTEDBY:
CALLEDUPSHARECAPITAL 18 100 100 100 100
RESTRICTEDFUNDS 19/20 32,964 32,964
UNRESTRICTEDFUNDS 19/20 4,454,900 4,285,557 4,455,000 4,271,246
4,455,000 4,318,621 4,455,100 4,304,310

Note 2023 2022
E000|£000
Cashflowsfromoperatingactivities:
Netcashprovidedbyoperatingactivities 23 491,817 167,009
Cashflowsfrominvestingactivities:
Dividends,interestandrentsfrominvestments 0 3
Purchaseofproperty,plantandequipment (492,132) (353,534)
Netcash(usedin)investingactivities (492,132) (353,531)
Cashflowsfromfinancingactivities:
Financingcosts (23,459) (46,933)
Netcash(usedin)financingactivities (23,459) (46,933)
Changeincashandcashequivalentsintheyear (23,774) (233,455)
Cashandcashequivalentsatthebeginningoftheyear 353,001 586,456
Cashandcashequivalentsattheendoftheyear 24 329,227 353,001

Freeholdlandisnotdepreciate d.
FreeholdBuildings -Buildings<50years—2%-6.66%oncost
-Buildings>50years—0.0074%oncost
-Swimmingpool—2%oncost
-CarPark/Cage—10%oncost
Freeholdimprovements -Overtheusefuleconomiclifeoftheimprovement
Leaseholdland -Overtheshorteroftheeconomiclifeoftheassetorthe
lifeofthelease
Computerequipment -25%oncost
Telephonesystem -10%oncost
Fixturesandfittings -25%oncost
Motorvehicles -25%oncost

CHARITABLEACTIVITIES-SCHOOLFEESRECEIVABLE
2023 2022
£ £
Theschoolfeesincomecomprises
Grossfees 5,148,417 5,113,482
Less:Totalscholarships,bursariesandotherdiscounts (405,029) (436,629)
4,743,388 4,676,853

2023 2022
£ £
Extras 229,967 211,334
Entrancefeesandregistrationfees 7,500 5,400
Pupiltransport 15,675 14,921
Commissionsandrelatedincome 5,839 4,138
Sundryotherincome 16,295 14,176
275,276 249,969

OTHERTRADINGACTIVITIES
2023 2022
£ £ £
Group School Group School
Non-ancillarytradingincome
PrestfeldeEnterprisecompanytrading
turnover
100,174 95,729
Managementcharge - 77,739 76,817
Lettingsincome 6,822 6,822 7,792 7,792
Rentsreceivable 8,400 8,400 7,792 7,792
Interestreceivable-pupilbills 0 0 858 858
Othernon-ancillarytradingincome 10,268 10,268 59,114 59,114
125,664 103,229 171,285 152,373

5.
INVESTMENTS-
BANKANDOTHERINTEREST BANKANDOTHERINTEREST RECEIVABLE—GROUPANDCHARITY RECEIVABLE—GROUPANDCHARITY RECEIVABLE—GROUPANDCHARITY
Unrestricted Restricted Total Total
2023 2022
£ £
Bankinterest 3
3
6.
OTHER—GRANTS&DONATIONS
Unrestricted Restricted Total Total
2023 2022
£ £
Giftaiddonationfromtrading
subsidiary
39,167 39,167
Other 2,387
39,167 39,167 2,387
7. ANALYSISOFEXPENDITURE
a)Totalexpenditure Charity
Staffcosts Support Depredation Total Total
(note9) Costs (Note12) 2023 2022
£ £ £ £ £
Costsofraising
funds
Nonancillarytrading
Financingcost(note
8)
(20,096) (20,096) 43,354
Totalcostof
generatingfunds
(20096) (20,096) 43,354
Charitable
expenditure
EducationTeaching 2,630,176 325,324 16,954 2,972,454 2,832,319
Welfare 50,412 415,301 29,011 494,724 452,145
Premises 351,947 475,361 56,924 884,232 815,305
School
administration
386,104 255,769 641,873 606,962
Grantsawardsand
prizes(note7b)
2,922 2,922 3,376
Movementin
PensionDeficit (18,976) (18,976) (10,034)
Reduction
Governance 53,136 53,136 39,198
Educationand
grantmaking
3,418,639 1,508,837 102,889 5,030,365 4,739,271
TotalExpenditure 3,418,639 1,488,741 102,889 5,010,269 4,782,625

a)Totalexpenditure
Group
Staff
costs
Support Depreciati
on
Total Total
(note9) Costs (Note12) 2023 2022
£ £ £ £ E
Costsofraisingfunds
Nonancillarytrading
Financingcost(note8) (23,459) (23,459) 46,933
Totalcostofgenerating
funds
(23,459) (23,459) 46,933
Charitableexpenditure
EducationTeaching 2,630,176 325,406 16,954 2,972,536 2,832,319
Welfare 50,412 415,301 29,011 494,724 452,145
Premises 351,947 475,361 56,924 884,232 815,305
Schooladministration 386,104 256,729 642,833 607,884
Grantsawardsandprizes
(note7b)
2,922 2,922 3,376
MovementinPension
DeficitReduction
(18,976) (18,976) (10,034)
Governance 53,136 53,136 39,198
Educationandgrant
making
3,418,639 1,509,879 102,889 5,031,407 4,740,193
TotalExpenditure 3,418,639 1,486,420 102,889 5,007,948 4,787,126

PrestfeldeSchoolmakesawardstoindividualfamili

estosupportschooling.
2023 2022
FromUnrestrictedFunds:
Othergrantsand
awards
Prizesandleavingawards 2,922 3,376
2,922 3,376


andaccommodation,whereaclaimismade.Niltrustees(2022-
year.

NIL)werereimbursedduring
the
2023 2022
£ £
Remunerationpaidtoauditorforauditservices 27,050 19,978
Remunerationpaidtoauditorfor
non-auditservices
Depreciationoftangiblefixedassets:
-ownedbytheCharitableCompany 102,889 99,598
Operatingleaserentals:
-otherassets 43,960 50,262
173,899 169,838
FINANCINGCOSTS
2023 2022
£
Group Charity
Bankcharges 3,545 3,408 3,438
Otherfinancecosts 3,032 3,032 35,704
Provisionforbadanddoubtfuldebts (26,536) (26,536) 4,291
CorporationTaxProvision (3,500) 3,500
(23,459) (20,096) 46,933

STAFFCOSTS-GROUPANDCHARITY
2023 2022
£ £
Theaggregatepayrollcostsfortheyearwere:
Wagesandsalaries 2,794,868 2,578,337
Socialsecuritycosts 262,828 237,956
Otherpensioncosts 360,074 319,204
Privatemedicalinsurance 869 1,234
3,418,639 3,136,731

igurehasbeenchangedtoremovethetwodeputyheadssincethela
omparativefigure.

staccountstoshow
a
Restated
2023 2022
£ £
Aggregateemployeebenefitsofkeymanagementpersonnel 214,426 168,269
henumberofhigherpaidemployeeswhoseannual
molumentswere£60,000ormorewas:
2023 2022
No No
£120,001-£130,000 1 1
Thenumberwithretirementbenefitsaccruing:
-inDefinedBenefitschemeswas
Ofwhichthecontributionsamountedto £20,605 £14,482

Theaveragenumberofemployeesduringthey
(2022:109)
earcalculatedonaheadcountbasis,was 110
2023 2022
No No
Teaching 71 73
Otheractivities 39 36
110 109

12. TANGIBLEFIXEDASSETS
Groupandcompany Freehold
Land&
Buildings
Workin
Progress
Plant&
Equipment
Computer
Equipment
Total
£ £ £ £
Cost
At1stSeptember2022 4,680,343 507,450 131,008 5,318,801
Additions 350,308 20,024 72,600 49,200 492,132
Disposals
Transfers
At31'August2023 5,030,651 20,024 580,050 180,208 5,810,933
Depreciation
At1stSeptember2022 379,162 381,975 94,342 855,479
Chargefortheyear 56,925 29,010 16,954 102,889
Disposals
At31stAugust2023 436,087 410,985 111,296 958,368
Netbookvalueat31stAugust
2023 4,594,564 20,024 169,065 68,912 4,852,565
Netbookvalueat31stAugust
2022 4,301,182 125,475 36,667 4,463,324

13. INVESTMENTS
2023 2022
£ £
Investmentinsubsidiary 100 100
Companyinvestmentsat
31August
100 100

14.DEBTORS
Group Company
2023 2022 2023 2022
£ £
Schoolfeesreceivable 115,951 83,764 115,951 83,764
Tradedebtors 7,713 16,266 4,458 12,775
Otherdebtors 799 10 809
Prepaymentsandaccruedincome 162,269 208,700 162,269 208,700
Amountsduefromsubsidiarycompany 6,758 69,828
Amountsduefromparentcompany 90 31,457 170 31,457
286,023 340,986 289,616 407,333

Group Company Company
2023 2022 2023 2022
£ £ £
Bankloansandoverdrafts
Otherloans
Depositsfromparents 20,410 17,440 20,410 17,440
Feesreceivedfromparentsinadvanceofterm 474,592 336,968 474,592 336,968
Tradecreditors 141,182 106,998 141,182 106,998
Taxationandsocialsecurity 121,852 88,169 121,852 84,669
Othercreditors 9,886 14,278 9,886 14,278
Accrualsanddeferredincome 69,474 65,309 69,474 65,309
837,396 629,162 837,396 625,662

16. CREDITORS:amountsfalling dueafteroneyear
Group Company
2023 2022 2023 2022
£ £ £ £
Depositsfromparents 132,435 137,830 132,435 137,830
Feesinadvance 9,738 9738
132,435 147,568 132,435 147,568

COMMITMENTSUNDEROP ERATINGLEASES
Landandbuildings Other
2023 2022 2023 2022
£ £ £ £
Within1year 47,681 44,660
Within1to5years 68,480 91,883
Over5years 5,148
121,309 136,543

SHARECAPITAL
2023 2022
£ £
Authorised
100OrdinarySharesof£1each 100 100
Allotted,calledupandfullypaid
100OrdinarySharesof£1each 100 100

Charity
Unrestricted Restricted Share
Capital
2023 2022
£ £ £
Tangiblefixedassets 4,852,565 4,852,565 4,463,324
Netcurrentassets/(liabilities) (222,246) 100 (222,146) 50,414
Longtermliabilities (132,435) (132,435) (147,568)
_
ProvisionforLiabilitiesand
Charges
(42,984) - (42,984) (61,960)
4,454,900 100 4,455,000 4,304,210
Group
Unrestricted Restricted Share
Capital
2023 2022
£ £ £ £ £
Tangiblefixedassets 4,852,565 4,852,565 4,463,324
Netcurrentassetst(liabilities) (222,246) (222,246) 64,844
Longtermliabilities (132,435) (132,435) (147,568)
ProvisionforLiabilitiesand
Charges
(42,984) (42,984) (61,980)
4,454,900 4,454,900 4,318,620

PriorYearComparative
Charity
Unrestricted Restricted Share
Capital
2022 2021
£ £ £
Tangiblefixedassets 4,463,324 4,463,324 4,209,387
Investments 100 100 100
Netcurrent
assets/(liabilities)
17,350 32,964 100 50,414 1,116
Longtermliabilities (147,568) (147,568) (133,260)
ProvisionforLiabilitiesand
Charges
(61,960) (61,960) (71,994)
4,271,246 32,964 100 4,304,310 4,005,349
Group
Unrestricted Restricted Share
Capital
2022 2021
£ £ £ £ £
Tangiblefixedassets 4,463,324 4,463,324 4,209,387
Netcurrent
assets/(liabilities)
31,780 32,964 100 64,844 1,116
Longtermliabilities (147,568) (147,568) (133,260)
ProvisionforLiabilitiesand
Charges
(61,980) (61,980) (71,994)
4,285,556 32,964 100 4,318,620 4,005,249

Charity Charity
At1Sept Incoming Resources At31
August
2022 resources expended 2023
£ £ £ £
RestrictedFunds
BursaryFund 14,834 (14,834)
ChapelFund 16,777 (16,777)
LibraryFund 1,353 (1,353)
32,964 (14,834) (18,130) 0
UnrestrictedFunds
GeneralReserve 4,271,145 5,175,894 (4,992,139) 4,454,900
4,271,145 5,175,894 (4,992,139) 4,454,900
TotalFunds 4,304,109 5,161,060 (5,010,269) 4,454,900
Group
At1Sept Incoming Resources At31
August
2022 resources expended 2023
RestrictedFunds
BursaryFund
ChapelFund 14,834 (14,834)
KitchenEquipment 16,777 (16,777)
LibraryFund 1,353 (1,353)
32,964 (14,834) (18,130) 0
UnrestrictedFunds
GeneralReserve 4,285,556 5,159,162 (4,989,818) 4,454,900
4,285,556 5,159,162 (4,989,818) 4,454,900
TotalFunds 4,318,520 5,144,328 (5,007,948) 4,454,900
CAPITALCOMMITMENTS
At31August2023,thegrouphadcapitalcommitmentsasfollows: 2023 2022
£ £
Expenditurecontractedforbutnotprovidedintheaccounts 16,630 169,653


equiredtomeettheirshareoftheschemedeficitonana
hescheme.
Summaryofprovisionforpensiondeficitrecoveryplan

nnuitypurchasebasisonwithd

rawalfrom
Company
2023 2022
£'000 £'000
TPTRetirementSolutions-TheGrowth
Plan
25 41

ENSIONSCHEMES(Continued)
PresentValuesofProvision 2023 2022
E E
Presentvalueofprovision 24,822 41,250
Reconciliationofopeningandclosingprovisions 2023 2022
E
Provisionat1September 41,250 59,860
Unwindingofthediscountfactor 1,420 318
Deficitcontributionpaid (17,600) (17,087)
Remeasurements-impactofanychangeinassumptions (248) (1,841)
Remeasurernents-amendmentstothecontributionschedule
Provisionat31August 24,822 41,250
Incomeandexpenditureimpact 2023 2022
E £
Interestexpense 1,420 318
Rerneasurements-impactofanychangeinassumptions (248) (1,841)
Rerneasurernents-amendmentstothecontributionschedule
ContributionspaidinrespectoffutureserviceA.
Costsrecognisedinincome,andexpenditureaccount
*includesdefinedcontributionschemesandfutureservicecontributions(i.e.excludinganydeficit
reductionpayments)todefinedbenefitschemeswhicharetreatedasdefinedcontribution
schemes.Tobecompletedbythecompany
2023 2022
Assumptions
%per %per
annum annum
Rateofdiscount 6.04 4.46


sche

meateachyearendperiod:
2023 2022
E
Year 1 18,128 17,600
Year 2 7,684 18,128
Year 3 7,684
Year 4

22.PENSIONSCHEMES—Continued
Reconciliationofopeningandclosingprovisions
PeriodEnding PeriodEnding
31stAugust2023 31stAugust2022(Es)
(Es)
Provisionatstartofperiod 20,710 12,134
Unwindingofthediscountfactor(insert expense) 840 125
Deficitcontributionpaid (2,268) (1,308)
Remeasurements—impactofanychangesin (1,120) (3,438)
assumptions
Remeasurernents—amendmentstothecontributions 13,197
schedule
Provisionatendofperiod 18,162 20,710

IncomeandExpenditureImpact
PeriodEnding PeriodEnding
31StAugust2023 31stAugust2022
(Es) (Es)
Interestexpense 840 125
Remeasurements—impactofanychangein (1,120) (3,438)
assumptions
Remeasurements—amendmentstothecontribution 13,197
schedule
Contributionspaidinrespectoffutureservice*
Assumptions
31August2023 31August2022
%perannum %perannum
Rateofdiscount 5.79 4.31

2023 2022
£ £
Year 1 2,337 2,268
Year 2 2,407 2,337
Year 3 2,479 2,407
Year 4 2,553 2,479
Year 5 2,630 2,553
Year 6 2,709 2,630
Year 7 2,790 2,709
Year 8 2,874 2,790
Year 9 2,467 2,874
Year 10 2,467

23.RECONCILIATIONOFNET(INCOME)/EXPENDITURETONET
OPERATINGACTIVITIES
CASHINFLOWFRO M
2023 2022
£ £
Netincomefortheyear(asperthestatementoffinancial
activities)
136,380 313,371
Adjustmentsfor:
Depreciationcharges 102,889 99,598
Dividends,interestandrentsfrominvestments 0 (3)
Financingcosts 23,459 46,933
(Increase)/Decreaseindebtors 54,883 (105,733)
Increase/(Decrease)increditors 174,125 (187,157)
Netcashoperatingactivities 491,817 167,009
24.ANALYSISOFCASHANDCASHEQUIVALENTS
2023 2022
£ £
Cashatbankandinhand 329,227 353,001
Totalcashandcashequivalents 329,227 353,001

At1st
Sept2022
Cashflows Othernon-
cash
changes
At31st
August
2023
£ £
Cashandcashequivalents
Cash 353,001 (23,774) 329,227
Overdraftfacilityrepayableondemand
Total 353,001 (23,774) 0 329,227

2021
YearEnded31August2022 Unrestricted Restricted Total Total
£ £ £
Incomeandendowmentsfrom
Charitableactivities
Schoolfeesreceivable 4,676,853 4,676,853 4,029,187
Ancillarytradingincome 249,969 249,969 204,817
Othertradingactivities
Non-ancillarytradingincome 171,285 171,285 82,368
Investments
Bankandotherinterest 3 3 13
Volunarysources
Grantsanddonations 2,387 0 2,387 50,471
Otherincomingresources
TotalIncomingResources 5,100,497 0 5,100,497 4,366,856
Expenditureon:
Raisingfunds
Nonancillarytrading 0 0 32
Financingcosts 46,933 46,933 47,565
TotalDeductibleCosts 46,933 46,933 47,597
Charitableactivities
Educationandgrantmaking 4,740,193 4,740,193 4,040,613
TotalResourcesExpended 4,787,126 0 4,787,126 4,088,210
Netmovementinfundsfortheyear 313,371 313,371 278,646
Fundbalancesbroughtforwardat1st
September
3,972,185 32,964 4,005,149 3,726,503
FundBalancesat31stAugust 4,285,556 32,964 4,318,520 4,005,149

2023 2022
£ £
CentralServiceLevytomeetrunningcosts 30,672 23,307
30,672 25,275
2023 2022
£ £
SalaryRecharges 103,793 171,241
103,793 171,241
2023 2022
£ £
FeesinAdvanceCommission 170 143
SalaryRecharges 31,314
170 31,457