2022-07-31-accounts

Registered Charity Number - 1105746 Company Registration Number – 4717124

The Voluntary and Community Sector Learning and Skills Consortium

Enable

(A Charitable Company Limited by Guarantee)

Annual Report and Financial Statements

31 July 2022

“To enable the Voluntary and Community Sector to support the sustainable economic development of their communities through services that address local learning, skills and employment needs”

- - Enable, Floors 1 4, 3 5 Stoney Street, Nottingham NG1 1LG Tel: [phone] Email: [e-mail] Web: www.enable.uk.net

The Voluntary and Community Sector Learning and Skills Consortium

Charity Reference and Administrative Details

Charity registration number: 1105746

Company registration number: 4717124

Trustees	A S Bunn
	T A Cullen
	M G Henry
	B Palmer (Resigned 02/03/2022)
	N Hufton (Resigned 08/02/2023)
	S Azam
	L Gibson (Resigned 16/02/2022)
	A Birch
	S Morris (Resigned 02/09/2022)
	I McCann (Appointed 13/01/2022)
Interim CEO	N Hufton
Registered Office	Floors 1-4, 3-5 Stoney Street
	Nottingham
	NG1 1LG
Independent
Auditors	PKF Smith Cooper Audit Limited
	Statutory Auditors
	2 Lace Market Square
	Nottingham
	NG1 1PB
Bankers	Unit Trust Bank
	Nine Brindleyplace
	Birmingham
	B1 2BH

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The Voluntary and Community Sector Learning and Skills Consortium

Report from the Chair of Trustees for the year ended 31 July 2022

I am delighted to report on the progress and achievements of ENABLE during 2021 and 2022.

This was a year of continuing to make progress following the setbacks we, and our partner organisations, had experienced during the coronavirus pandemic, a year of ensuring ENABLE could thrive and meet the challenges of a different operating environment in the voluntary and community learning and skills sector.

We have had some notable achievements:

• In overcoming the challenges presented by the coronavirus pandemic, and getting back to face-to-face delivery, we have been able to further develop our online training delivery offer and enabled us to adopt a blended learning approach which is much more suitable for some of our learners.

• We have commenced delivery of National Skills Fund Level 3 qualifications.

• We have provided ESOL support to Afghan and Ukrainian learners who have been displaced from their countries, having worked with 250 ESOL learners during the year.

• We have worked with our partners who deliver AEB and Traineeships to build their capacity by enhancing their teaching and learning and providing additional support to help them embed and promote Prevent, Safeguarding and British Values.

• We have supported 45 young people to gain work in the voluntary and community sector through the Government’s Kickstart Programme. We are pleased to report that 70% gained employment at the end of their six month initial contracts.

• A total of 180 learners gained qualification through our ESF STEM (Digital skills and SAIL Leadership and Management) project.

ENABLE is a membership organisation that promotes learning and skills in the voluntary and community sector in the East Midlands. Our achievements are made possible by the hard work of many people in different voluntary organisations who we partner with or subcontract with to deliver our contracts. I want to thank them for the extra efforts that they have all put in this year as we all grow stronger after the pandemic.

My thanks also to ENABLE’s staff team and trustees for the great work that you all do to ensure the organisation’s continuing success.

Teresa Cullen

Chair of Trustees

Date: 27/04/2023

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The Voluntary and Community Sector Learning and Skills Consortium Report of the Board of Trustees For the year ended 31 July 2022 (Incorporating the Directors’ report)

The Trustees present their report and the audited financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016) .

Trustees of the charity

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:

A S Bunn T A Cullen M G Henry B Palmer (Resigned 02/03/2022) N Hufton S Azam L Gibson (Resigned 16/02/2022) A Birch S Morris (Resigned 02/09/2022) I McCann (Appointed 13/01/2022)

Objectives and Activities of Enable

The objectives of Enable as set out in the Memorandum and Articles of Association are to develop the capacity and skills of the members of the socially and economically disadvantaged communities of England in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society, in particular by:

• Assisting such charities and voluntary organisations to play a full role in the local and national learning and skills agenda and to make the most effective use of funding opportunities.

• Providing support and guidance for charitable purposes by charities and voluntary organisations operating in the area of benefit;

• Providing high quality, vocational and non-vocational, learning opportunities.

Our Mission Statement

• To enable the Voluntary and Community Sector to support the sustainable economic development of their communities through services that address local learning, skills and employment needs

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The Voluntary and Community Sector Learning and Skills Consortium

Our Aims

• To promote and facilitate information sharing, consultation and partnership development regarding learning, skills and employment with and within the Voluntary and Community Sector;

• To provide high quality, integrated employment and skills programmes through a consortium of Voluntary and Community Sector providers;

• To meet the capacity building and continuing professional development needs of Voluntary and Community Sector learning and skills providers;

• To meet the Workforce Development needs within the Voluntary and Community Sector;

• To ensure there is effective and sustainable infrastructure support for learning and skills within the Voluntary and Community Sector.

Public Benefit Statement

This report sets out Enable’s aims and the priorities and reports on the activity and successes in the year to the 31 July 2022, as well as explaining the plans for the current financial year. Enable’s activities benefit:

1. Voluntary sector organisations that provide learning opportunities to local people by partnering with them and enhancing their ability to deliver learning through accessing funding on their behalf and providing training and support to enable them to increase the quality and scope of their provision to their beneficiaries.

2. Individuals in deprived communities’ benefit from the provision of free learning opportunities. This increases their levels of skills and knowledge and enables them to access a greater range of employment opportunities.

3. The interaction between the governmental bodies and the voluntary and community sector in the East Midlands.

The Trustees have considered the Charity Commission’s Public Benefit guidance and concluded:

1. That the aims of the organisation continue to be charitable.

2. That the aims and the work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need.

3. That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay; and

4. That there is no detriment or harm arising from the aims or activities.

Achievements and performance

As a result of Covid-19 restrictions being lifted, we were able to deliver face to face support and delivery for all our contracts and were successful in securing additional work and growing existing contracts that have contributed to an increase in business activities.

As with 2020/2021, we are able to report a positive financial performance for 2021/2022.

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The Voluntary and Community Sector Learning and Skills Consortium

During the year in review, we have gained additional contracts and in partnership with our delivery partners achieved an increased level of success in supporting individuals into learning, achieving qualifications and employment.

We remain well established within the regional further education landscape and have further developed our partnerships in Northamptonshire, especially with North Northamptonshire Council. We continue to play a unique role in supporting voluntary and community sector organisations’ involvement in the delivery of local learning and skills provision.

The main services provided and the progress against our aims in 2021/2022

To promote and facilitate information sharing, consultation and partnership development regarding learning, skills and employment with and within the Voluntary and Community Sector.

We play a key role in ensuring the Voluntary and Community Sector has a voice within the relevant local planning and decision-making structures for employment and skills. This year with Covid-19 restrictions removed we have been able to attend more face to face meetings and reiterate the importance the Voluntary and Community Sector makes in regards to the learning, skills and employment agenda.

We work across the East Midlands with Voluntary and Community Sector organisations in each of the region’s counties engaged in delivering learning and skills contracts. This year we have been able to visit delivery partners and engaged with new organisations who have subsequently become members of Enable.

A key role for Enable is to provide members with up-to-date relevant information about changes, developments and opportunities within the learning, skills, and employment arena. With the introduction of a new website and increased social media presence, we are able to reach a wider audience with enhanced and accessible content.

To provide high quality, integrated employment, and skills programmes through a consortium of Voluntary and Community Sector providers.

Enable continues to support VCS providers in accessing funding to provide learning and skills programmes that meet local needs, where they are unable to do so independently.

During the year partners supported 45 young people into employment via the Kickstart programme and have been delivering European Social Fund projects, for example Pathways to Health and Social Care a programme to support unemployed and inactive individuals to gain learning/qualifications and employment in the Health and Social Care Sector.

Following our successful procurement of the Adult Education Budget Funding, not only have we been able to contract with additional Voluntary and Community Sector providers, but our achievement rates are moving closer to pre-pandemic levels.

Enable continues to deliver the GAINN project funded by the Community Fund in Northamptonshire to support socially isolated and vulnerable young people. This project provides young people with 36 weeks’ worth of support as the transition through the three stages, with our goal of helping them to develop confidence, resilience, volunteering, training, and employment at the end project. It has been an encouraging year as more young people have felt confident to engage in the project post Covid-19 and over 27% of the young people on the project have gained apprenticeships and/or employment.

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The Voluntary and Community Sector Learning and Skills Consortium

Enable is committed to building the capacity of voluntary and community sector organisations in order that they can effectively deliver high quality learning and skills provision within their communities. Accordingly, support for quality improvement and the accreditation of learning is built into the organisation’s core activities.

Through the work of our Quality Lead, we are continually improving our standards regarding teaching and learning, the learner’s journey and progressions into further learning and employment. We continue to work with delivery partners to achieve demanding targets and standards of quality, we provide ongoing support and training to all Voluntary and Community Sector partners with visits to delivery partners premises, standardisation meeting and training/workshops.

To meet the Workforce Development needs within the Voluntary and Community Sector.

Enable aims to encourage and support workforce development within the Voluntary and Community Sector, raising awareness of the opportunities available and helping organisations identify their needs and access the appropriate support.

Post pandemic we have been working on the promotion of Apprenticeships within the Voluntary and Community Sector and are looking at additional Apprenticeships that meet the needs of the sector, for example Fund-Raising Apprenticeships. Enable continue to deliver a European Social Fund project to support the workforce needs of employers in the D2N2 area. We are delivering on two projects, SAIL (Leadership and Management qualifications) and STEM (Digital/IT qualifications). This is a great opportunity for our members to access free training that will support them to identify and close skills gaps within their organisations.

Principal risks and uncertainties

The Board of Trustees has been reviewing, during the year, the potential risks to which the charity is exposed, particularly business, operational and financial risks. The Trustees are working towards producing procedures and reporting regimes to manage and reduce any identified risks. The funding is generally short term, and the Trustees’ view is that the greatest risk to the organisation is continuation of such funding. The Board were aware of how Covid-19 has impacted on the achievement levels and recruitment of apprenticeships that saw a reduction in starts compared to the previous year. The board acknowledges that despite the loss of a significant contract subsequent to 31 July 2022, the charity remains a going concern and steps have been taken to ensure the future viability of the organisation.

Financial Review

Enable finishes the year with a surplus of £73,931 for the 12 months ending 31 July 2022, strengthening reserves to total £271,457 at the end of the year.

In assessing the going concern position for Enable for the 12 months from the date of approval of these financial statements, the trustees have reviewed detailed financial forecasts and are confident that there will continue to be sufficient cash available to meet the liabilities as they fall due.

On this basis the trustees believe that the preparation of the financial statements on a going concern basis is appropriate and the financial statements do not include adjustments that would result if Enable were to be unable to continue as a going concern.

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The Voluntary and Community Sector Learning and Skills Consortium

At the year end the cash position of £27,473 is lower than the prior year of £30,849. The year end debtors figure of £372,248 is higher than the previous year’s figure of £324,858. The debtors figure in both years mainly relates to accrued income from monies owed to Enable. The year end creditors figure of £132,230 due within one year is lower than last year’s figure of £163,002 these figures include £36,180 (2021: £40,758) of deferred income on restricted funds. There are no creditors falling due after more than one year.

Enable, in common with other education and training providers, remains vulnerable to the possibility of funds being clawed back by funders at a later date following audit. Enable is not aware at present of any risk in regard to any of its current projects.

Reserves policy

The Trustees have examined Enable’s requirement for available reserves and estimate that £250,000 in general unrestricted reserves would be needed in order to:

• Be able to meet our obligations to vulnerable clients when funding streams are abruptly terminated;

• Cover amounts that would be owed to providers and staff in the event of a termination or reduction of activities;

• Meet arising liabilities that are not covered by project funding;

• Cover short term funding requirements (for instance where an upfront amount of expenditure is needed to start a project);

• Provide cover against termination costs of a project;

• Provide working capital in the event that grant income is delayed;

• Demonstrate financial stability in order to be able to be successful in bidding for large scale projects;

• Pilot development projects.

Enable currently has £271,457 in general reserves (£197,526 in 2021).

Plans for future periods

Our priorities for 2022/23 include:

• Continuing to grow and diversify our existing funded programmes and securing new sources of funding so that Voluntary and Community Sector organisations are able to increase their contribution to local and national priorities and targets;

• Increasing the take up of workforce development within the Voluntary and Community Sector, particularly Apprenticeships, AEB National Skills and European Social Fund Leadership and Management and STEM Digital skills.

• Further enhance quality systems, support to sub-contractors through workshops and staff training with regards to initial assessment, Individual Learning Plans, learners’ progression and monitoring of teaching and learning to enable us to meet Ofsted inspection grade 1 across all inspection areas;

• Successfully maintain and further develop our offer for the Matrix Standard;

• Maintaining a strong network of VCS providers across all counties of the region and reintroduce Members’ meetings and an annual conference incorporating our awards ceremony;

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The Voluntary and Community Sector Learning and Skills Consortium

• Continue to develop partnerships that enable us to respond to regional funding opportunities – for example Multiply and UK Shared prosperity Fund;

• Continue to deliver our GAINN project – legacy funding from the Talent Match programme;

• Ensuring the VCS is effectively represented;

• Increasing the number of our members and promote Enable work;

• Increase the number of members delivering accredited programmes;

• Promoting the Enable brand and increasing our social media presence;

• Increasing the variety of Advanced Learner Loan and National Skills level 3 qualifications;

• Working with our members to provide routeways for social mobility and inclusive employment through our programmes and partnerships.

Structure, Governance and Management

Governing Document

The Nottingham and Nottinghamshire Voluntary and Community Learning and Skills Consortium was incorporated by guarantee on 31 March 2003 (registered company number 4717124). On 8 July 2014, the company changed its name to The Voluntary and Community Sector Learning and Skills Consortium to reflect the wide geographical coverage it now has.

The company operates under the name Enable. It does not have share capital and has obtained exemption under Section 30 of the Companies Act 1985 to dispense with the word Limited as part of the company name. Charitable status was granted on 6 September 2004 (registered charity number 1105746). The guarantee of each member of the Board is limited to £1. The governing document is the Memorandum and Articles of Association of the company, and the members of the Board of Trustees are the Directors of the company. The company is currently based on Floors 1-4, 3-5 Stoney Street, Nottingham, NG1 1LG.

Directors/Trustees

The Trustees also serve as Directors of the company and guarantee £1 each.

Appointment of Trustees

The minimum number of Trustees is eight and the maximum twenty chosen as follows:

• Up to eight persons elected by and from the membership.

• Up to eight persons elected from Voluntary and Community Sector umbrella or infrastructure bodies or networks and communities of interest.

• Up to four persons, who may be but need not be members of the Company, co-opted by the Board of Trustees for their appropriate skills and experience of benefit to Enable; the number of co-opted members at any time is a maximum of one-third of the total Board.

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The Voluntary and Community Sector Learning and Skills Consortium

The current Trustees are as follows:

A S Bunn T A Cullen, Chair M G Henry N Hufton, Vice Chair S Azam A Birch I McCann

The Board of Trustees shall endeavour to ensure that the Board reflects the diverse needs and interests of the communities it serves. Each Trustee is required to attend equality and diversity training, prevent and safeguarding on a regular basis. Enable seeks to identify areas of under representation on the Board and seeks to remedy this by requesting members to put forward appropriate candidates.

Trustee induction and training

Once appointed the Trustees have a series of induction sessions which includes a discussion with the Chief Executive on Enable’s activities, the receiving of information on the roles and responsibilities of company directors and Trustees and a copy of the Trustee handbook.

We are fortunate that the majority of our Trustees are drawn from voluntary sector organisations and do not require an induction to the sector and most of their training needs are met by their employer. Enable is an organisation that provides training through its member organisations and Trustees are actively encouraged to participate in appropriate training.

Organisation and decision making

The Board currently convenes quarterly and holds additional strategic planning days. A finance sub-committee exists to scrutinise accounting and other financial information to be presented to the Board. In addition, other ad hoc committees are set up by Trustees and staff to fulfil changing operational requirements.

Enable Trustees have delegated management of Enable to the Chief Executive Officer who reports on the performance against the strategic and operational plans approved by the Trustees.

The Chief Executive Officer, Ian Newton, has responsibility for planning and developing the services and strategies for Enable within clear policies and protocols set by the Trustees. The Chief Executive Officer ensures that the staff team is recruited and supported to provide the skills and expertise to run a specialist organisation like Enable.

Fundraising

Enable does not carry out significant fundraising activities.

Related parties and co-operation with other organisations

During the year there have been transactions with related organisations. Once a year each Trustee completes a register of interests. The Trustees confirm that these transactions are at arm's length and the trustees cannot influence the terms of the transactions. The related party transactions are disclosed within Note 9 to the accounts.

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Pay policy for senior staff

The Trustees consider themselves and the senior management team to comprise the key management personnel of Enable, in charge of directing and controlling, running and operation of the charity on a day-to-day basis.

All the Trustees give their time freely and no trustee received remuneration nor claimed expenses in the year. The related party transactions are disclosed within Note 9 to the accounts.

Enable aligns all senior staff pay to the appropriate National Joint Council salary grade.

Trustees’ responsibilities statement

The Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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The Voluntary and Community Sector Learning and Skills Consortium

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

• so far as that Trustee is aware, there is no relevant audit information of which the charity’s auditors are unaware, and

• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any information needed by the charity’s auditors in connection with preparing their report and to establish that the charity’s auditors are aware of that information.

This report was approved by the Trustees and signed on their behalf by:

Teresa Cullen

Chair of Trustees

Date: 27/04/2023

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The Voluntary and Community Sector Learning and Skills Consortium

Independent Auditors’ Report to the members of The Voluntary and Community Sector Learning and Skills Consortium

Opinion

We have audited the financial statements of The Voluntary and Community Sector Learning and Skills Consortium (the 'charitable company') for the year ended 31 July 2022 which comprise the Statement of Financial Activities incorporating Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 July 2022, and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the

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The Voluntary and Community Sector Learning and Skills Consortium

other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees' Report (incorporating the director’s report) for the financial year for which the financial statements are prepared is consistent with the financial statements.

• the Trustees' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the Statement of Trustees' Responsibilities, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. Based on our understanding of the charitable company and industry, we identify the key laws and regulations affecting the charitable company. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We identified that the principal risk of fraud or non-compliance with laws and regulations related to:

• management bias in respect of accounting estimates and judgements made;

• management override of control;

• posting of unusual journals or transactions.

We focussed on those areas that could give rise to a material misstatement in the financial statements. Our procedures included, but were not limited to:

• enquiry of management and those charged with governance around actual and potential litigation and claims, including instances of non-compliance with laws and regulations and fraud;

• reviewing minutes of meetings of those charged with governance where available;

• reviewing legal expenditure in the year to identify instances of non-compliance with laws and regulations and fraud;

• reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

• performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Sarah Flear (Senior Statutory Auditor) for and on behalf of PKF Smith Cooper Audit Limited Statutory Auditors 2 Lace Market Square Nottingham NG1 1PB

Date:

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The Voluntary and Community Sector Learning and Skills Consortium

Statement of Financial Activities

(Incorporating the Income & Expenditure Account) Year ended 31 July 2022

Income Charitable Activities Other income Total Income Resources Expended Expenditure on charitable activities Total Expenditure Net movement in Funds Funds b/fwd as at 1st August 2021 Funds c/fwd as at 31st July 2022	Note 3 4 5 16		Unrestricted Funds 2022 £ 1,624,963 -	Unrestricted Funds 2022 £ 1,624,963 -	Restricted Funds 2022 £ 89,502 -	Restricted Funds 2022 £ 89,502 -	Total 2022 £ Total 2021 £ 1,714,465 1,294,999 - 4,674
				1,624,963		89,502	1,714,465 1,299,673
				1,551,032		89,502 1,640,534 1,229,995
				1,551,032		89,502 1,640,534 1,229,995
				73,931		- 73,931 69,678
				197,526 271,457		- 197,526 127,848 - 271,457 197,526

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Balance Sheet

As at 31 July 2022 Company registration no: 4717124

Fixed Assets Tangible Assets Current Assets Debtors Cash at Bank and in Hand Liabilities Creditors falling due within one year Net Current Assets Total Assets less Current Liabilities Net Assets Funds of the Charity Unrestricted Funds Restricted Funds Total Funds	Notes 2022 £ £ 11 3,966 12 372,249 27,471 399,720 13 (132,229) 267,491 271,457 271,457 16 271,457 - 271,457	2021 £ £ 4,821 324,858 30,849	2021 £ £ 4,821 324,858 30,849
			355,707 (163,002) 192,705 197,526
			197,526
			197,526 -
			197,526

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and signed on its behalf by:

Teresa Cullen Chair of Trustees

Date: 27/04/2023

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The Voluntary and Community Sector Learning and Skills Consortium

Statement of Cash Flows Year ended 31 July 2022

Cash used in Operating Activities Interest income Purchase of tangible fixed assets Disposal of tangible fixed assets Cash used in investing activities Increase in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	Note 19		2022 £ (1,558) - (1,820) -	2021 £ (109,728) - (1,976) -
			(1,820)	(2,696)
			(3,378)	(111,704)
			30,849	142,553
			27,471	30,849

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The Voluntary and Community Sector Learning and Skills Consortium

Notes to the Financial Statements

1. Summary of significant accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The Voluntary and Community Sector Learning and Skills Consortium is a charitable company, limited by guarantee, incorporated in England within the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information page of these financial statements. The nature of the charity's operations and principal activities are to enable the voluntary and community sector to support the sustainable economic development of their communities through services that address local learning, skills and employment needs.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Voluntary and Community Sector Learning and Skills Consortium meets the definition of a public entity under FRS 102.

The financial statements are prepared on a going concern basis under the historical cost convention. The Trustees acknowledge that low reserves indicate the existence of uncertainty but do not consider this uncertainty to be material. The Trustees are of the view that the continued profitability of the charity in the recent years will continue, having eradicated the negative reserves on the unrestricted funds, and on that basis the Trustees confirm that the charity is a going concern.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Going concern

In preparing the financial statements on a going concern basis, the Board of Trustees have paid due regard to relevant forecast financial information – including cash flows and funding from key supporters – and factored in sensitivities and uncertainties affecting the charity. Further comment has been made in the Trustees’ Report. In the Trustee’s opinion, notwithstanding the loss of a significant contract subsequent to 31 July 2022, the charity is a going concern for a minimum of twelve months from the date of the approval of the financial statements.

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The Voluntary and Community Sector Learning and Skills Consortium

c) Income recognition

Incoming resources from charitable activities included grants for the specific provision of goods and services to be provided as part of Enable's charitable activities to its beneficiaries. Upon receipt, these resources are held in deferred income until the income has been earned. Income is earned as follows:

• Where measurable stages of work have been completed, income is recognised to the value of the completed work.

• Where measurable outputs are specific as a condition of the grant, income is recognised on the basis of the proportion of the outputs completed compared to total outputs to be delivered.

• Where outputs are specified as a condition of the grant, but are not readily measurable, income is recognised on the basis of the staff time needed to deliver those outputs. Here income is recognised on the basis of the proportion of the staff time incurred to date compared to the total staff time necessary to deliver the outputs.

• Where the right to income does not arise until the occurrence of a critical event, income is not recognised until that event occurs.

• Where the grant allows for the Charity to make a surplus, the surplus is recognised in line with the proportion of the project completed.

d) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of Enable. Restricted funds are monies which the donor has specified are to be solely used for particular projects undertaken by Enable.

e) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

f) Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs.

g) Tangible fixed assets

Items of expenditure of less than £250 are expensed to the Statement of Financial Activities in the year in which they are incurred. Enable depreciates its fixed assets over a period of 5 years on a straight-line basis.

h) Debtors

Trade and other debtors are recognised at the settlement amount after any discounts offered. Prepayments are valued at the amount prepaid net of discounts.

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The Voluntary and Community Sector Learning and Skills Consortium

i) Creditors and provisions

Creditors and provisions are recognised where Enable has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

j) Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

k) Pensions

Enable contributes up to 5% of gross salary to a money purchase scheme nominated by staff members to match contributions made by them. The pension charge in the accounts represents the amounts payable by Enable in respect of the year.

l) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Management consider there to be no significant accounting estimates.

m) Cash at Bank and in Hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2. Legal Status of the Charity

Enable is a company limited by guarantee and has no share capital.

3. Income from Charitable Activities

Gross Income from ESFA Contracts Funding from the Big Lottery – GAINN		Unrestricted Funds 2022 1,624,963 -	Restricted Funds 2022 - 89,502	Unrestricted Funds 2021 1,209,147 -	Restricted Funds 2021 - 85,852
		1,624,963	89,502	1,209,147	85,852

4. Other income

	2022	2021
	£	£
Coronavirus Job Retention Scheme grant	-	4,674

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The Voluntary and Community Sector Learning and Skills Consortium

5. Analysis of Expenditure on Charitable Activities

Direct Project Costs Support Costs Governance Costs Central Premises Cost		ESFA Contracts 932,103 594,689 20,220 4,020	GAINN Total 2021 10,712 942,815 717,109 71,282 665,971 467,989 - 20,220 20,220 7,508 11,528 24,677
		1,551,032	89,502 1,640,534 1,229,995

Expenditure on charitable activities was £1,640,532 (2021: £1,229,995) of which £1,551,032 (2021: £1,144,143) was unrestricted and £89,502 (2021: £85,852) was restricted.

6. Analysis of Governance and Support Costs

The charity initially identifies the costs of its support functions. It then identifies the costs which relate to the governance function. Having identified its governance cost the remaining costs are disclosed as support costs.

Audit Fees Accountancy Services & Admin Support Salaries & Related Costs General Office		General Support - 21,966 599,726 44,279	Governance Total 2021 8,220 8,220 13,300 12,000 33,966 28,128 - 599,726 419,048 - 44,279 27,733
		665,971	20,220 686,191 488,209

7. Net income/(expenditure) for the year

This is stated after charging:

	2022	2021
	£	£
Auditors' remuneration:
Audit Fees	8,220	8,220

8. Staff costs

Average number of employees Salaries Social Security Costs Pension Costs	2022 2021 24 15 2022 2021 530,693 375,028 40,811 27,243 19,265 13,567	2021
	590,769 415,838

No employees had benefits in excess of £60,000 during the year (2021: nil). Pension costs are wholly charged to unrestricted funds.

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The Voluntary and Community Sector Learning and Skills Consortium

The Trustees were not paid nor received any other benefits from employment with the Charity, neither were they reimbursed expenses during the year (2021: £nil).

The key management personnel of the Charity comprise the Trustees, the Chief Executive Officer and the Senior Contract Managers. The total employee benefits of the key management personnel of the charity were £132,077 (2021: £127,337).

9. Related Party Transactions

The Charity enjoys a close working relationship with other voluntary sector groups who nominate trustees.

The following is a summary of income given by entities where a trustee is employed:

			2022	2021
Mansfield CVS	Steve Morris	Trustee	-	4,466
Transform Training	Teresa Cullen	Trustee	41,684	19,741

The following is a summary of purchases made from entities where a trustee is employed:

2022 Precise HR Nikki Hufton Trustee 4,896 Outstanding Balances at 31 July 2022: Within Trade Debtors 2022 Transform Training Teresa Cullen Trustee 8,806 Mansfield CVS Steve Morris Trustee 744	2021 741 2021 - 744

10. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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The Voluntary and Community Sector Learning and Skills Consortium

11. Tangible Fixed Assets

		ICT Equipment
		& Software
		£
Cost	As at 1st August 2021	17,492
	Additions	1,820
	Disposals	-
	As at 31st July 2022	19,312
Depreciation	As at 1st August 2021	12,671
	Charge for Year	2,675
	Eliminated on disposals	-
	As at 31st July 2022	15,346
Net Book Value	As at 31st July 2021	4,821
	As at 31st July 2022	3,966

12. Debtors

All amounts due within one year Trade Debtors Accrued Income Prepayments & Other Debtors 13.Creditors Amounts due within one year Trade Creditors Deferred Income Accruals Short term compensated absences (holiday pay) Other Creditors	2022 2021 103,422 168,388 248,639 150,601 20,188 5,869
	372,249 324,858
	2022 2021 54,053 55,134 36,180 40,758 24,223 43,682 3,000 9,218 14,773 14,210
	132,229 163,002

14. Reconciliation of Deferred Income

Deferred income 1st August 2021 Resources deferred during the year Amounts released during the year Deferred income 31st July 2022	2022 2021 40,758 43,050 84,924 84,924 (89,502) (87,216)
	36,180 40,758

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The Voluntary and Community Sector Learning and Skills Consortium

The deferred income relates to restricted GAINN funding and, in 2022, money taken for courses to be run in the next year and is recognised when expended. The funding is closely monitored and reports are submitted quarterly with regard to spending against clear performance criteria within the contract. Furthermore, the contract states any unused element of the grant must be repaid on demand if not used at the end of the contract term.

15. Accounting Treatment of Funds

Unrestricted Funds

These funds are available for the Trustees to apply for the general purpose of the Charity as set out in its Memorandum of Association. The Trustees may set aside part, or all of the charities unrestricted funds to be used for particular purposes in the future.

Restricted Funds

Restricted funds can only be used for particular restricted purposes with the objects of the charity. Restrictions arise where funds are provided for particular restricted purposes.

At the year end there was £36,180 (2021: £38,809) of unspent funds in relation to a restricted grant received from the National Lottery Community Fund received during the year.

16. Statement of Funds

General Unrestricted Funds Restricted Funds – National Lottery Community Fund GAINN Total Funds		Bal C/Fwd at 1stAug 2021 197,526 -	Incoming Resources Resources Expended 1,624,963 (1,551,032) 89,502 (89,502)	Bal C/Fwd at 31stJul 2022 271,457 -
		197,526	1,714,465 (1,640,534)	271,457

There are no funds in Enable that are classified as designated unrestricted funds.

17. Analysis of net assets between funds

Tangible Fixed Assets Debtors Cash at Bank and in hand Creditors		Unrestricted Funds 3,966 372,249 27,471 (132,229)	Restricted Funds Total 2021 - 3,966 4,821 - 372,249 324,858 - 27,471 30,849 - (132,229) (163,002)
		271,457	- 271,457 197,526

18. Contingency

Some funders make payments dependent on detailed submissions made by Enable. The right is reserved to audit these submissions, retrospectively, and insist that information is recorded in particular formats. Every effort is made to comply with funders' requirements and to maintain records but there is a small risk at audit, some grants may be disallowed. Enable is not aware of any known risk in this respect.

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The Voluntary and Community Sector Learning and Skills Consortium

19. Cash used in operating activities

Net movement in funds Decrease/ (increase) in debtors Increase/ (decrease) in creditors Depreciation	2022 2021 73,931 69,678 (47,390) (214,412) (30,774) 32,762 2,675 2,244
	(1,558) (109,728)

20. Pension commitments

The Charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the Charity to the scheme and amounted to £19,265 (2021: £13,567). Contributions of £2,578 (2021: £1,663) were payable to the scheme at the end of the year and are included within other creditors.

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