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2023-07-31-accounts

Contents Page
ReferenceandAdministrativeDetails 1
Trustees'Report 3
StrategicReport 8
IndependentAuditorsReport 23
ConsolidatedStatementofFinancialActivities 26
ConsolidatedandParentCharityBalanceSheets 27
ConsolidatedCashflowStatement 28
PrincipalAccountingPolicies 30
NotestotheFinancialStatements 34

(1) (2) (3) (4) (5)
DrMEdelsten(Chair,until06/12/2023) Resigned06/12/2023
JAldridge Resigned06/12/2023
DBuxton Deceased07/09/2023
MCatchpole Appointed01/01/2024 a
JCroom
MDay
CFischer Appointed01/01/2024
KJeffrey*(Principal) • *`
NKhattar Appointed01/01/2024
JPeake(ViceChair) Notreappointed22/03/2023 a a
OSlater Resigned06/12/2023
YSutton
AWilliams
PMWilson
PRWilson(Chair,from06/12/2023)

Principaladdress NewHallSchool
TheAvenue
Boreham
Chelmsford
EssexCM33HS
Auditor RSMUKAuditLLP
BlenheimHouse
NewmarketRoad
BuryStEdmunds
SuffolkIP333SB
Bankers NationalWestminsterBankplc
4-5HighStreet
Chelmsford
EssexCM11BL
Solicitors BirkettsLLP
ProvidenceHouse
141-145PrincesStreet
Ipswich
Suffolk
IP11QJ
Website www.newhallschool.co.uk

NEW HALL SCHOOL TRUST TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2023

The ethos of the charity

At NHST, the ethos is inspired by the founding Religious Community, The Canonesses oflhe Order of the Holy Sepulchre; their beliefs and values remain essential to the character of the charity today. The distinctive Catholic ethos of the School has a special emphasis on welcome, community, prayer and service to others. The charity, in accordance with its objects, founding ethos and aims, seeks to support students, and those in the wider community, in their faith development. The charity also lives out Christian beliefs and values through community work, hospitality and voluntary and charitable service to those in need.

When setting the objectives and planning the work of the charity for the year, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to its supplementary guidance on the advancement of religion, advancing education and fee charging. The principal work of the charily during the year was to own and operate an independent school for day and boarding students between the ages of 1 and 18. In July 2023, there were 1,323 students, of whom 220 were boarders.

The distinctive 'diamond model' school structure, established from 2006, is one in which students are educated in co­ educational classes from 1-11, in single-sex classes from 11-16, and in co-educational classes at Sixth Form. The School continues to believe that this model gives the best of both worlds, wilh the optimal combination of single-sex and co­ educational teaching at appropriate stages of students' development. The School won the overall TES Independent School of the Year 2016-17 as well as the TES Financial/Commercial (Green Travel & Transport Strategy) Initiative of the Year. The School was also in the final shortlists for Governing Body of the Year and Senior Leadership Team of the Year. Katherine Jeffrey, Principal, was shortlisted for the TES Headteacher of the Year Award in 2015. The School was on the national shortlist in 2014, for the TES Independent School Award (ISA) for Boarding Initiative of the Year and for Best Independent-Maintained School Collaboration (in relation to the sponsorship of Messing Primary School). The School won the national Independent Schools Award (ISA), 2011, for Outstanding Strategic Initiative, for the excellence of this development initiative and the consequent successful expansion and improvement of the School.

Following the opening of a Senior School Boys' Division in 2006, the School has expanded and now has boys in all year groups and overall equal numbers of girls and boys. NHST provides the only Catholic independent school provision for senior school aged boys in the Diocese of Brentwood.

AIMS, OBJECTIVES AND ACTIVITIES

Towards the end of the academic year 2016-17, the Mission & Ethos Statement was reviewed and amended, as follows, in light of feedback from students, staff and Governors:

New Hall, a Catholic boarding and day school, provides the best start in life, enabling students to meet confidently the challenges of the wider world. Here academic excellence is achieved in surroundings where relationships are based on care, trust and respect.

We welcome students from many traditions, building a Christian community that has at its heart prayer and service to others.

Strategic Aims of New Hall School

Governing Body

Details of Trustees (who are also Governors of the School), including those who served during the year and those in office at the date the financial statements were signed, are listed in the "reference and administrative details" on page 1 of this report. Governors with children attending the School are on the same commercial terms as other parents.

Page 4

NEW HALL SCHOOL TRUST TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2023

The focus of provision for all children with SEND was quality first teaching, supported by targeted intervention. This support was directed and monitored by the Nursery Division Manager, the SEND Co-ordinator (SENDCo) (Preparatory Divisions) and the Head of Learning Development (Senior Divisions), each of whom acted as SENDCo for their Division. In addition to this, children were supported by a team of six Learning Support & Cover Assistants (LSCAs) and six Teaching & Cover Assistants (TCAs). We have also worked with a Speech & Language Therapist and a Dyslexia Tutor who have provided specialist support for children within the Preparatory Divisions.

All staff receive SEND training as part of the annual in-service training (INSET) programme. This year, staff within the Nursery and Preparatory Divisions also received training on the new Phonics scheme and all Senior Divisions staff were trained on the accessibility software that is available on iPads to assist children with SEND. A number of staff received training to further support children with SEND across the School. The SENDCo (Preparatory Divisions) completed the National Award for SEN Coordination (NASENCo). All training is fully funded by the School.

Catholic life

New Hall is the one of the largest Catholic independent boarding and day schools in the UK. New Hall also provides the only Catholic independent senior school provision in the Diocese of Brentwood, which covers all of Essex and five East London boroughs.

Page 9

NEW HALL SCHOOL TRUST TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2023

The restricted funds of £97,919 of the School include unexpended balances of donations and grants held on trust. These have either been raised for, and their use restricted to, specific purposes or they comprise donations subject to donor­ imposed conditions. There is also a restricted fund balance of £1,330,422 (£1,280,150 in 2022) which represents the funds of New Hall Multi Academy Trust. Full details of these restricted funds can be found in note 21 to the financial statements together with an analysis of movements in the year.

The total free reserves of the Group are considered to be £(1,046,094) (£718,672 in 2022), after deducting restricted and endowment funds within the group and tangible fixed assets (net of related loans and fixed assets within the endowment and restricted fixed asset funds) of £28,989,117 (£26,179,412 in 2022).

The Trustees have considered carefully an appropriate target level for the Group's free reserves, albeit they acknowledge that the need to continue to invest significantly in the School's facilities may mean that any target is a long-term aim. Having regard to the likelihood of financial risks and mitigating factors, the Trustees consider the target level of free reserves should be approximately 6 to 8 weeks expenditure (currently £2.4 million to £3.2 million). At 31 July 2023, free reserves are significantly below this range, but cash reserves are significantly above it. In essence, this is due to capital spend in the year, driven by the one-off purchase of the New Hall Park Farm site, being significantly in excess of the surplus for the year.

In response to the economic climate, the possibility of the imposition of VAT on School Fees in the near future and the increase in the Teachers' Pension Scheme contribution rate, the School has scrutinised the scope of capital projects and is amending these lo focus spend on areas which add the most value for the size of spend. This will have the effect of decreasing capital spend, hence also depreciation. The effect of an increase in surplus and a decrease in capital spend will be to raise free reserves back to the Trustees' target in the near medium term.

The policy, therefore, remains to continue to hold free reserves within the target range, subject to the need to undertake capital projects required to enhance and maintain the educational facilities. The target level will, as before, remain under review by the Trustees, particularly with regard to the impact of and tax or regulatory changes and any resulting impact on cash flow.

Donations

Donations received by New Hall School for the year to 31 July 2023 were £55,054 (£9,430 in 2022).

Prior to 1 August 2021, the School received a donation of £3,290,088, from a donor who wishes to remain anonymous with respect to the donation. Due to the nature of the donation, in the context of compensatory measures relating to the housing development around the School and the consequent loss of open space, the donation was designated by the School's Trustees for a land acquisition project during the next 5 years.

In December 2022, the School acquired a property which would enable an expansion both of scope and quality of educational provision to pupils and students at the School. The property, New Hall Park Farm, is described more fully in the Premises section earlier in this Report.

Investment policy, objectives and performance

The charity has one holding invested in a Common Investment Fund, representing funds donated to support scholarship awards. The charity's investment objectives are to generate income to support these awards, while providing security of the capital sum.

The Trustees are satisfied with the overall performance of the charity's investments.

Carbon emissions reporting

The Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 came into force on 1 April 2019 for accounting periods commencing on or after that date.

UK Greenhouse gas emissions and energy use for the Group:

Energy Consumption used to calculate emissions 1 August 2022 to 31 July 2023

Total Consumption:
Consumption Measure 2023 2022
Electricity per kWh 1,985,996 2,103,558
Liquid fuels per litre 483,218 464,533
Gas per litre/kWh 101,059 115,487
Transport Fuel per litre 41,730 38.067

Page 20

Scope1Emissions MetrictonnestCO2e: MetrictonnestCO2e:
Liquidfuels 1,234.7 1,181.9
Gas 68.9 75.7
TransportFuel 104.2 96.8
Scope2Emissions
PurchasedElectricity 384.1 406.8
Total 1,791.9 1,761.2
IntensityRatio 1.26tCO2eperpupil 1.23tCO2eperpupil
Averagenumberof 1,419 1,435
pupils

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NEW HALL SCHOOL TRUST (CONTINUED)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report, or the Strategic Report included within the Trustees' Report.

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

Responsibilities of trustees

As explained more fully in the Statement of Trustees' responsibilities set out on page 22 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 group's and parent 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 group or parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's 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 auditor's 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.

The extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are lo obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

However, 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.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the group audit engagement team:

Page 24

Claire Sutherland

25/03/24

Multi
Academy Permanent
Unrestricted Restricted Restricted Endowment Total Total
Notes
Funds
Funds Fund Fund 2023 2022
£ £ £ £ £ £
Incomeandendowments
from:
Donations 47,000 8,054 75,397 130,451 18,532
Charitableactivities
Schoolfeesandothercharges 2 26,110,559 26,110,559 24,672,319
Fundingforeducational
purposes 3 - .. 568,317 568,317 555,633
Other 70,093 12 - 70,105 59,313
Othertradingactivities 312,903 - 18,372 331,275 276,382
Investments 1 40,731 3,907 826 45,464 12,409
Otherincome 4 - - - 1,482
Totalincome 26,581,286 11,973 662,912 - 27,256,171 25,596,070
Expenditureon:
Charitableactivities
Provisionofeducation 7 25,185,608 24,484 687,361 88,374 25,985,827 24,361,669
Raisingfunds
Raisingdonations 5 3,359 1,279 4,638 7,265
Trading:costofgoodssold
andothercosts 6 290,511 290,511 233,327
Totalexpenditure 25,476,119 27,843 688,640 88,374 26,280,976 24,602,261
Net(losses)oninvestments 13 (6,257) (6,257) (7,019)
Netincome/(expenditure) 1,105,167 (22,127) (25,728) (88,374) 968,938 986,790
Transfersbetweenfunds (4,500) 4,500
Actuarialgains/(losses)on
definedbenefitpension
scheme - 76,000 76,000 244,000
Netmovementinfunds 1,100,667 (17,627) 50,272 (88,374) 1,044,938 1,230,790
Balancesbroughtforward
at1August2022 22,586,040 115,546 1,280,150 2,916,349 26,898,085 25,667,295
Balancescarriedforward
at31July2023 23,686,707 97,919 1,330,422 2,827,975 27,943,023 26,898,085

Group Group Charity Charity
2023 2022 2023 2022
Notes £ £ £ £
Fixedassets
Tangibleassets 12 33,351,326 27,616,943 32,228,829 26,450,385
Investments 13 38,087 44,344 38,089 44,346
33,389,413 27,661,287 32,266,918 26,494,731
Currentassets
Stocks 94,886 110,576 44,028 60,510
Debtors 14 884,066 753,126 845,544 702,026
Cashatbankandinhand 6,151,352 6,118,580 5,873,130 5,908,866
7,130,304 6,982,282 6,762,702 6,671,402
Currentliabilities
Creditorspayablewithinoneyear 15 (7,262,978) (6,037,424) (7,095,375) (5,882,773)
Netcurrent(liabilities)/assets (132,674) 944,858 (332,673) 788,629
Totalassetslesscurrent
liabilities 33,256,739 28,606,145 31,934,245 27,283,360
Longtermliabilities
Creditorspayableafteroneyear 16 (5,313,716) (1,635,060) (5,313,716) (1,635,060)
Pensionschemeliability 23 (73,000)
Totalnetassets 27,943,023 26,898,085 26,620,529 25,648,300
Representedby:
Fundsandreserves
Capitalfunds
Permanentendowmentfund 18 2,827,975 2,916,349 2,827,975 2,916,349
Charitableincomefunds
Unrestrictedfunds
Generalfund 19 23,686,707 21,066,574 23,694,635 21,096,939
Designatedfund 20 1,519,466 1,519,466
Restrictedfunds 21 97,919 115,546 97,919 115,546
MultiAcademyrestrictedfund 21 1,330,422 1,280,150
27,943,023 26,898,085 26,620,529 25,648,300

Total Total
2023 2022
Notes
Cashflowsfromoperatingactivities
Netcashprovidedbyoperating
activities A 3;439,143 3,781,077
Cashflowsfrominvestingactivities
Interestandinvestmentincome
received 45,464 12,409
Proceedsfromsaleoftangiblefixedassets 6,050
Paymentfortangiblefixedassets (7,415,126) (5,019,677)
CapitalgrantsfromDfE 16,681 4,968
Netcashusedininvestingactivities (7,352,981) (4,996,250)
Cashflowsfromfinancingactivities
Newbankloan 3,500,000
Repaymentofbankloans (498,615) (528,888)
Repaymentoffinanceleases (165,146) (137,127)
Newcompositionfees 2,403,211 1,518,711
Compositionfeesutilised (1,292,840) (1,763,852)
3,946,610 (911,156)
Changeincashandcash
equivalentsInthereportingperiod 32,772 (2,126,329)
Cashandcashequivalentsatthe
beginningofthereportingperiod 6,118,580 8,244,909
Cashandcashequivalentsatthe
endofthereportingperiod 6,151,352 6,118,580

A
Reconciliationofnetincometonetcashflowf
rom operatingactiv ities
Total Total
2023 2022
£ £ £ £
Netincome 968,938 986,790
Netlossesoninvestments 6,257 7,019
Depreciationcharge 2,122,925 2,581,719
Profitondisposaloftangibleassets (5,450)
CapitalgrantsfromDfEandothercapitalincome (16,681) (4,968)
FRS102pensioncostlesscontributionspayable 1,000 37,000
FRS102pensionfinancecost 2,000 4,000
Investmentincome (45,464) (12,409)
Decrease/(increase)instocks 15,690 (23,327)
(Increase)/Decreaseindebtors (130,940) 15,698
Increaseincreditors 515,418 195,005
2,470,205 2,794,287
Netcashprovidedbyoperatingactivities 3,439,143 3,781,077
Non-cashchanges Non-cashchanges
New Othernon-
At1August finance cash At31July
2022 Cashflows leases changes 2023
£ £ £ £ £
Cashatbankandinhand 6,118,580 32,772 6,151,352
Bankloans (507,389) 498,615 (424,398) (433,172)
Debtduewithin1year (507,389) 498,615 - (424,398) (433,172)
Bankloans (1,159,279) (3,500,000) 424,398 (4,234,881)
Debtdueafter1year (1,159,279) (3,500,000) 424,398 (4,234,881)
Obligationsunderfinancelease (53,885) 165,146 (334,618) - (223,357)
Totalnetdebt 4,398,027 (2,803,467) (334,618) 1,259,942

Multi
academy
Unrestricted Restricted restricted Total Total
funds funds fund 2023 2022
£ £ £ £ £
Investmentincome - 1,269 1,269 1,632
Interestreceivable 40,731 2,638 826 44,195 10,777
40,731 3,907 826 45,464 12,409

Multi
Unrestricted academy
funds Restricted restricted Total Total
funds fund 2023 2022
£ £ £ £ £
Grossfees 25,947,897 25,947,897 25,070,299
Less:Bursaries,scholarshipsandother
discounts (2,117,585) - (2,117,585) (1,940,987)
Addback:Scholarshipsandbursariespaid
forfromRestrictedFunds 2,415 2,415 1,682
23,832,727 - 23,832,727 23,130,994
Otherschoolcharges 2,277,832 - 2,277,832 1,541,325
26,110,559 - 26,110,559 24,672,319

Multi
academy
restricted Total Total
fund 2023 2022
DfE/ESFArevenuegrants: £ £ £
GeneralAnnualGrant(GAG) 457,076 457,076 464,732
OtherDfE/ESFAGrants 80,323 80,323 68,264
Othergovernmentgrants:
Localauthoritygrants 30,918 30,918 22,637
568,317 568,317 555,633


EXPENDITUREONTRA
DING:COSTOF GOODSSOLD ANDOTHER COSTS
Multi
academy
restricted
Unrestricted Restricted fund Total Total
funds funds 2023 2022
£ £ £ £
Tradingexpenses 290,511 290,511 233,327

PROVISIONOFEDUCATION
Multi
academy Permanent
Unrestricted Restricted restricted endowment Total Total
funds funds fund fund 2023 2022
£ £ £ £ £ £
Teaching
Welfare
11,772,265
3,019,959
2,415
21,169
434,963 12,209,643
3,041,128
11,063,871
2,705,805
Premises 6,039,371 - 88,374 6,127,745 6,645,200
Supportcostsofschooling 4,354,013 900 252,398 4,607,311 3,946,793
25,185,608 24,484 687,361 88,374 25,985,827 24,361,669
StaffDepreciation& Other Total Total
costs impairment costs 2023 2022
£ £ £ £ £
Teaching
Welfare
9,648,088
1,900,119
311,626
24,037
2,249,929
1,116,972
12,209,643
3,041,128
11,063,871
2,705,805
Premises 1,307,978 1,739,187 3,080,580 6,127,745 6,645,200
Supportcostsofschooling 1,383,089 48,075 3,176,147 4,607,311 3,946,793
14,239,274 2,122,925 9,623,628 25,985,827 24,361,669

GOVERNANCEINCLUDEDINSU
PPORTCOST S
Multi
academy
Unrestricted Restricted restricted Total Total
funds funds fund 2023 2022
£ £ £ £ £
RemunerationpaidtoAuditorfor
auditoftheCharity'sfinancial
statements 32,000 32,000 28,325
FeespayabletotheAuditorforother
services:
Auditrelatedassuranceservices 1,200 - 1,200 1,100
Auditofthefinancialstatementsof
subsidiaries 3,600 3,600 3,275
Taxcomplianceservices 2,535 2,535 2,040
Governors'trainingandexpenses 1,342 - 1,342 3,111
Othergovernancecosts 41,092 12,535 53,627 38,241
81,769 12,535 94,304 76,092


STAFFCOSTS
Total Total
2023 2022
£ £ £ £
Staffcostsduringtheyearwereasfollows:
Wagesandsalaries 10,682,472 10,255,846
Socialsecuritycosts 1,109,676 1,066,452
Otherpensioncosts(seenote23)
DefinedBenefitSchemes 1,216,264 1,217,535
DefinedContributionSchemes 185,426 174,794
Lifeassurance 2,026 1,965
1,403,716 1,394,294
13,195,864 12,716,592
Contractcateringstaffcosts 964,970 867,871
Otherstaffrelatedcosts 78,440 53,308
14,239,274 13,637,771
Theaveragenumberofemployees
follows:
,excludingcontractcaterings taff,analysedby functionduringthe periodwasas
Total Total
2023 Total 2022 Total
Fulltime 2023 Fulltime 2022
Equivalent Actual Equivalent Actual
Group number number number number
Teaching 178 211 167 215
Welfare 27 35 21 30
Premises 39 48 45 58
Schooladministration 39 47 40 53
283 341 273 356
Thenumberofemployeeswhoearned£60,000ormo
contributions)duringtheperiodwasasfollows:
re(includingtaxablebenefitsbutexcludinge mployerpensi
Total Total
2023 2022
Number Number
£60,000-£70,000 8 5
£70,001-£80,000 4 3
£80,001-£90,000 1
£100,001-£110,000 1
£110,001-£120,000 1
£120,001-£130,000 1
£320,001-£330,000* 1 1

ANGIBLEFIXEDASSET S
Grounds
improvements Fixtures,
Freehold &buildings furniture
landand under and Motor
buildings construction equipment vehicles Total
GROUP £ £ £ £ £
Costorvaluation
At31July2022 38,464,387 103,327 7,152,053 160,620 45,880,387
Additions 5,584,767 1,724,173 548,368 7,857,308
Disposals - (332,425) (332,425)
At31July2023 44,049,154 1,827,500 7,367,996 160,620 53,405,270
Cost 38,049,154 1,827,500 7,367,996 160,620 47,405,270
Valuation(2005) 6,000,000 - 6,000,000
44,049,154 1,827,500 7,367,996 160,620 53,405,270
Depreciationand
Impairment
At31July2022 11,801,934 6,338,146 123,364 18,263,444
Disposals (332,425) (332,425)
Depreciation 1,600,847 505,586 16,492 2,122,925
At31July2023 13,402,781 6,511,307 139,856 20,053,944
Netbookvalues
At31July2023 30,646,373 1,827,500 856,689 20,764 33,351,326
At31July2022 26,662,453 103,327 813,907 37,256 27,616,943

Grounds
improvements Fixtures,
•Freehold &buildings furniture
landand under and Motor
buildings construction equipment vehicles Total
CHARITY
Costorvaluation
At31July2022 37,112,426 103,327 7,050,782 160,620 44,427,155
Additions 5,584,767 1,724,173 548,367 7,857,307
Disposals - - (332,425) (332,425)
At31July2023 42,697,193 1,827,500 7,266,724 160,620 51,952,037
Cost 36,697,193 1,827,500 7,266,724 160,620 45,952,037
Valuation(2005) 6,000,000 - - 6,000,000
42,697,193 1,827,500 7,266,724 160,620 51,952,037
Depreciationand
Impairment
At31July2022 11,608,585 6,244,821 123,364 17,976,770
Disposals (332,425) (332,425)
Depreciation 1,561,652 500,719 16,492 2,078,863
At31July2023 13,170,237 6,413,115 139,856 19,723,208
Netbookvalues
At31July2023 29,526,956 1,827,500 853,609 20,764 32,228,829
At31July2022 25,503,841 103,327 805,961 37,256 26,450,385

Ca pit alcommitments
At 31 July2023thegroupandcharityhadthefollowingcapitalcommitments:
Total Total
2023 2022
CharityandGroup
Contractedbutnotprovidedfor:—
Buildings 788,237
788,237

FIXEDASSETINVESTMENTS
Listed
investment
Group
Marketvalueat1August2022 44,344
Netunrealisedinvestment(losses) (6,257)
Marketvalueat31July2023 38,087
Historicalcostofinvestmentsat31July2023and31July2022 47,577
Sharesin
subsidiary Listed
company investments Total
Charity £ £ £
Marketvalueat1August2022 2 44,344 44,346
Netunrealisedinvestment(losses) (6,257) (6,257)
Marketvalueat31July2023 2 38,087 38,089
Costofinvestmentsat31July2023and31July2022 2 47,577 47,579

AsummaryoftheresultsofNewHallSchoolEnterprisesLimitedfortheyeare
AuditedfinancialstatementswillbefiledwiththeRegistrarofCompanies.
nded31July2023i sgivenbelow.
Total Total
2023 2022
£ £
Profitandlossaccount
Turnover 436,398 393,702
Costofsales (395,513) (353,224)
Grossprofit/(loss) 40,885 40,478
Administrativeexpenses (18,448) (19,206)
Netprofit(netincome) 22,437 21,272
Profit/(loss)fortheyearbeforeGiftAid 22,437 21,272
Retainedprofit/(loss)forthefinancialyear 22,437 21,272
TheassetsandliabilitiesofNewHallSchoolEnterprisesLimitedwereas
follows:
Currentassets 187,527 92,897
Currentliabilities (195,453) (123,260)
Totalnet(liabilities) (7,926) (30,363)
Sharecapitalandreserves (7,926) (30,363)


statementswillbefiledwiththeRegistrarofCompanies.
Total Total
2023 2022
Totalincome 662,912 607,828
Totalexpenditure (688,640) (690,785)
Net(expenditure)fortheyear (25,728) (82,957)
Actuarialgain/(loss)ondefinedbenefitpensionscheme 76,000 244,000
Netmovementinfunds 50,272 161,043
Theassets,liabilitiesandfundsofNHMATwereasfollows:
Fixedassets 1,122,497 1,166,558
Currentassets 252,185 232,883
Currentliabilities (44,260) (46,291)
Definedbenefitpensionschemeliability (73,000)
Totalnetassets 1,330,422 1,280,150
Funds:
Totalrestrictedfunds 1,171,178 1,125,558
Unrestrictedincomefunds 159,244 154,592
Totalfunds 1,330,422 1,280,150

DEBTORS
Group Charity
2023 2022 2023 2022
£ £ £ £
Schoolfeesandrelatedcharges 368,696 324,901 368,696 324,902
Amountduefromsubsidiarycompany 72,109 14,899
Sundrydebtors 51,113 30,048 21,240 14,029
Prepaymentsandaccruedincome 464,257 398,177 383,499 348,196
884,066 753,126 845,544 702,026

CREDITORSamountsfallingduewith inoneyear
Group Charity
2023 2022 2023 2022
Bankloans(note16) 433,172 507,389 433,172 507,389
Tradecreditors 1,204,559 552,710 1,170,243 487,871
Taxationandsocialsecurity 308,558 280,467 266,339 264,891
Othercreditorsandaccruals 1,642,839 1,896,649 1,551,771 1,822,413
Financelease 111,539 53,885 111,539 53,885
Tuitionfeesreceivedinadvance 790,853 644,418 790,853 644,418
Returnablefeedepositsfrompupils 1,571,228 1,520,811 1,571,228 1,520,811
Compositionfeesscheme(note17) 1,200,230 581,095 1,200,230 581,095
7,262,978 6,037,424 7,095,375 5,882,773
CREDITORSamountsfallingdueaftermorethanoney ear
2023 2022
CharityandGroup £ £
Bankloans(seebelow) 4,234,881 1,159,279
Financelease 111,818
Compositionfeesscheme(note17) 967,017 475,781
5,313,716 1,635,060
At
At
Charityand 31July 31July
Group Loan1 Loan2 Loan3 Loan4 Loan5 2023 2022
£ £ £ £ £
After5years 3,155,504 3,155,504
Within2to5years 195,427 297,043 199,675 692,145 787,392
Within1to2years 86,522 242,563 58,147 387,232 371,887
281,949 539,606 3,413,326 4,234,881 1,159,279
Within1year 28,045 80,458 12,844 225,151 86,674 433,172 507,389
28,045 362,407 12,844 764,757 3,500,000 4,668,053 1,666,668
Interestrate
Baserateplus: 0.95% 0.95% 0.95% 1.35% 1.45%
Repayments September February December November August
commenced 2010 2013 2010 2013 2023
August January November October
Finalrepayment 2030 2033 2030 2033 July2048

ParentsmaypaytotheSchooluptotheequivalentofsevenyears'tuitionfee
returnedsubjecttospecificconditionsonthereceiptofoneterm'snotice.
sinadvance.The moneymaybe
2023 2022
CharityandGroup £ £
At1August2022 1,056,876 1,302,017
Newcontracts 2,403,211 1,518,711
Feespaid (1,308,580) (1,782,371)
Discountallowed 15,740 18,519
At31July2023 2,167,247 1,056,876
AssumingpupilswillremainintheSchoolthefeeswillbeappliedasfollows:
After5years 88,258 26,105
Within2to5years 539,629 241,070
Within1to2years 339,130 208,606
967,017 475,781
Withinoneyear 1,200,230 581,095
2,167,247 1,056,876
18 PERMANENTENDOWMENTFUND
2023 2022
CharityandGroup
At1August2022 2,916,349 3,004,723
Movementinfundfortheyear:
Depreciationcharge (88,374) (88,374)
At31July2023 2,827,975 2,916,349

GENERALFUND
2023 2022
Group £ £
At1August2022 21,066,574 19,882,800
Income 26,581,286 24,998,197
Expenditure (25,476,119) (23,783,665)
Gains,lossesandtransfers 1,514,966 (30,758)
At31July2023 23,686,707 21,066,574
Charity
At1August2022 21,096,939 19,934,437
Income 26,268,382 24,743,598
Expenditure (25,185,652) (23,571,596)
Gains,lossesandtransfers 1,514,966 (9,500)
At31July2023 23,694,635 21,096,939


fundsbytheGovernorsforspecific

purposes.
Gains,
At losses At
31July and 31July
CharityandGroup 2022 Income Expenditure
transfers
2023
£ £ £ £ £
Buildingdevelopmentfund 1,519,466 - (1,519,466)


onationsandgrantsheldontruststobea

ppliedforspec

ificpurpose

s:
Charity At Gains,
losses
At
31July and 31July
2022 Income Expenditure transfers 2023
£ £ £ £ £
Scholarshipfunds 47,365 1,270 (1,353) (6,257) 41,025
Otherrestricteddonations 8,319 6,311 (1,062) (5,000) 8,568
NewHallVoluntaryServices 32,283 1,742 (21,169) 9,500 22,356
NewHallAssociation 27,579 2,650 (4,259) 25,970
115,546 11,973 (27,843) (1,757) 97,919
NHMATfunds
GeneralAnnualGrant(GAG) - 457,076 (522,188) 81,793 16,681
StartUpGrants 20,355 - 20,355
OtherDfE/ESFAGrants 6,638 52,332 (52,332) 6,638
PupilPremium 5,007 27,991 (27,991) - 5,007
Localauthoritygrants - 30,918 (30,918)
Otherrestrictedfunds:
Pensionreserve (73,000) - (3,000) 76,000
Fixedassetstransferredonconversion 995,686 16,681 (37,607) (16,681) 958,079
Capitalexpenditure 170,872 (6,454) - 164,418
Unrestrictedfunds 154,592 77,914 (8,150) (65,112) 159,244
1,280,150 662,912 (688,640) 76,000 1,330,422
TotalCharityandGroup 1,395,696 674,885 (716,483) 74,243 1,428,341

NHMAT Permanent
General Restricted restricted endowment
Group fund funds funds fund Totalfunds
£ £ £ £ £
Fundbalancesat
31July2023
arerepresentedby:
Tangiblefixedassets 29,400,854 1,122,497 2,827,975 33,351,326
Fixedassetinvestments 38,087 38,087
Netcurrent(liabilities)/assets (400,431) 59,832 207,925 (132,674)
Creditors:amountsfallingdue
aftermorethanoneyear (5,313,716) (5,313,716)
Pensionschemeliability
Totalnetassets 23,686,707 97,919 1,330,422 2,827,975 27,943,023

Permanent
General Restricted endowment
Charity fund funds fund Totalfunds
£ £ £ £
Fundbalancesat
31July2023
arerepresentedby:
Tangiblefixedassets 29,400,854 2,827,975 32,228,829
Fixedassetinvestments 2 38,087 38,089
Netcurrent(liabilities)/assets (392,505) 59,832 (332,673)
Creditors:amountsfallingdue
aftermorethanoneyear (5,313,716) - (5,313,716)
Totalnetassets 23,694,635 97,919 2,827,975 26,620,529

At31August At31August
2023 2022
Discountrateforschemeliabilities 5.30% 4.20%
Rateofincreaseinsalaries 3.90% 3:90%
Rateofincreaseforpensionsinpayment/inflation 2.90% 2.90%
ecurrentmortalityassumptionsincludesufficientallowa
sumedlifeexpectationsonretirementage65are:
nceforfutureimprovementsinmortali tyrates.The
At31August At31August
2023 2022
Retiringtoday
Males 20.7 21.0
Females 23.2 23.5
Retiringin20years
Males 22.0 22.3
Females 24.6 24.9
Sensitivityanalysis 2023 2022
£000 £000
Discountrate+0.1% 331 240
Discountrate-0.1% 345 255
Lifeexpectancy—1yearincrease 348 254
Lifeexpectancy—1yeardecrease 328 240
Salaryincrease+0.1% 338 247
Salarydecrease-0.1% 338 247

Theacademy'sshareoftheassetsintheschemewas:
Fairvalueat Fairvalueat
31August 1September
2023 2022
£000 £000
Equities 201 99
Gills 4 3
Debtinstruments - 8
Property 27 16
Cashandotherliquidassets 10 5
Alternativeassets/othermanagedfunds 103 43
Totalmarketvalueofassets 345 174
Theactualreturnonschemeassetswas£9,000(2022-£NIL).
TheamountsrecognisedintheStatementofFinancialActivitiesareasfollows:
2023 2022
£000 £000
Currentservicecost (30) (62)
Interestincome 8 3
Interestcost (10) (7)
TotalamountrecognisedintheStatementofFinancialActivities (32) (66)
Changesinthepresentvalueofthedefinedbenefitobligationwereasfollows:
2023 2022
£000 £000
At1September 247 424
Currentservicecost 30 62
Interestcost 10 7
Employeecontributions 7 6
Actuarial(gains)/losses 50 (247)
Estimatedbenefitspaidnetoftransfersin (6) (5)
At31August 338 247
Changesinthefairvalueoftheacademy'sshareofschemeassetswereasfollows:
2023 2022
£000 £000
At1September 174 148
Interestincome 8 3
Returnonassetslessinterest
Employercontributions
1
29
(3)
25
Employeecontributions 7 6
Estimatedbenefitspaidplusunfundednetoftransfersin
Otheractuarialgains
(6)
132
(5)
-
At31August 345 174

calGovernmentPensionScheme(continued)
2023 2022
£000 £000
Presentvalueofdefinedbenefitobligation
Fairvalueofschemeassets
(338)
345
(247)
174
Netasset/(liability)
Effectofassetceiling
7
(7)
(73)
Netasset/(liability)recognisedinthebalancesheet (73)

2023 2022
£ £
Financialassetsmeasuredatfairvalue 38,087 44,344

O PERATINGLEASES
At 31July2023,thecharityhadcommitments undernon-cancellableoperating leasesasfollows:
2023 2022
Landand Landand
Charityandgroup buildings Equipment buildings Equipment
£ £ £ £
Operatingleasespaymentsinthe
followingperiods:
Withinoneyear 36,621 69,876 14,421 64,531
Withintwotofiveyears 65,782 93,098 57,682 64,237
Aftermorethanfiveyears 219,878 - 234,298 -
322,281 162,974 306,401 128,768
Expenditurefortheyearincludes
operatingleaserentals: 58,996 90,492 15,047 80,111

Multi
Academy Permanent
Unrestricted Restricted Restricted Endowment Total
Funds Funds Fund Fund 2022
£ £ £ £ £
Incomeandendowmentsfrom:
Donations 9,430 9,102 - 18,532
Charitableactivities
Schoolfeesandothercharges 24,672,319 - 24,672,319
Fundingforeducationalpurposes - 555,633 555,633
Other 59,300 13 - 59,313
Othertradingactivities 254,599 - 21,783 276,382
Investments 10,497 1,860 52 - 12,409
Otherincome 1,482 - - 1,482
Totalincome 24,998,197 11,303 586,570 25,596,070
Expenditureon:
Charitableactivities
Provisionofeducation 23,550,338 39,437 683,520 88,374 24,361,669
Raisingfunds
Raisingdonations - 7,265 7,265
Trading:costofgoodssoldand
othercosts 233,327 - 233,327
Totalexpenditure 23,783,665 39,437 690,785 88,374 24,602,261
Netlossesoninvestments - (7,019) - (7,019)
Netincome/(expenditure) 1,214,532 (35,153) (104,215) (88,374) 986,790
Transfersbetweenfunds (30,758) 9,500 21,258
Actuariallossesondefinedbenefit
pensionscheme - - 244,000 - 244,000
Netmovementinfunds 1,183,774 (25,653) 161,043 (88,374) 1,230,790
Balancesbroughtforward
at1August2021 21,402,266 141,199 1,119,107 3,004,723 25,667,295
Balancescarriedforward
at31July2022 22,586,040 115,546 1,280,150 2,916,349 26,898,085

ARATIVEFUNDNOTES
GeneralFund
2022 2021
Group £ £
At1August2021 19,882,800 18,729,771
Income 24,998,197 23,100,587
Expenditure (23,783,665) (21,926,220)
Gains,lossesandtransfers (30,758) (21,338)
At31July2022 21,066,574 19,882,800

GeneralFund(continued)
2022 2021
Charity
At1August2021 19,934,437 18,749,483
Income 24,743,598 22,990,058
Expenditure (23,571,596) (21,795,604)
Gains,lossesandtransfers (9,500) (9,500)
At31July2022 21,096,939 19,934,437
DesignatedFund
At Grains, At
31July lossesand 31July
Charityandgroup 2021 Income Expenditure transfers 2022
£ £ £ £ £
Buildingdevelopmentfund 1,519,466 - 1,519,466
RestrictedFunds
Gains,
Charity At losses At
31July and 31July
2021 Income Expenditure transfers 2022
£ £ £ £ £
Scholarshipfunds 54,434 1,632 (1,682) (7,019) 47,365
Otherrestricteddonations 8,319 - 8,319
NewHallVoluntaryServices 35,322 1,111 (13,650) 9,500 32,283
NewHallAssociation 51,443 241 (24,105) - 27,579
141,199 11,303 (39,437) 2,481 115,546
NHMATfunds
GeneralAnnualGrant(GAG) 6,940 464,732 (476,640) 4,968 -
StartUpGrants 43,660 (23,305) - 20,355
OtherDfE/ESFAGrants 5,838 35,531 (34,731) 6,638
PupilPremium 4,690 32,694 (32,377) 5,007
Localauthoritygrants - 22,676 (22,676) -
Otherrestrictedfunds
Pensionreserve (276,000) (41,000) 244,000 (73,000)
Fixedassetstransferredonconversion 1,011,405 - (15,719) 995,686
Capitalexpenditure 200,056 4,968 (29,184) (4,968) 170,872
Unrestrictedfunds 122,518 25,969 (15,153) 21,258 154,592
1,119,107 586,570 (690,785) 265,258 1,280,150
TotalCharityandgroup 1,260,306 597,873 (730,222) 267,739 1,395,696

NHMAT Permanent
General Designated Restricted restricted endowment Total
Group fund fund funds funds fund funds
£ £ £ £ £ £
Fundbalancesat
31July2022
arerepresentedby:
Tangiblefixedassets 23,534,036 1,166,558 2,916,349 27,616,943
Fixedassetinvestments 44,344 44,344
Netcurrentassets (832,402) 1,519,466 71,202 186,592 944,858
Creditors:amountsfallingdue
aftermorethanoneyear (1,635,060) (1,635,060)
Pensionschemeliability (73,000) (73,000)
Totalnetassets 21,066,574 1,519,466 115,546 1,280,150 2,916,349 26,898,085
Permanent
General Designated Restricted endowment
Charity fund fund funds fund Totalfunds
£ £ £ £ £
Fundbalancesat
31July2022
arerepresentedby:
Tangiblefixedassets 23,534,036 2,916,349 26,450,385
Fixedassetinvestments 2 44,344 44,346
Netcurrentassets (802,039) 1,519,466 71,202 788,629
Creditors:amountsfallingdue
aftermorethanoneyear (1,635,060) (1,635,060)
Totalnetassets 21,096,939 1,519,466 115,546 2,916,349 25,648,300