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2023-08-31-accounts

CONTENTS
Page No
Administrative
information
01
Statement ofCorporate Governance 02
Report ofthe Auditors 08
Statement ofFinancial Activities
Balance Sheet 12
Statement ofcash flows 13
Notes to the Financial Statements 14

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Unrestricted Restricted Endowment 2023 2022
Funds Funds Funds Total Total
Note K K K K K
INCOME
Tuition Fees &Accommodation 12 1,551,077 158,195 1,709,272 1,951,256
Charges
Investment 78,439 3,847 82,286 86,564
Income
Grants and Donations 45,969 210,000 255,969 155,394
Other Income 13 3,726 53,042 56,768 33,968
TOTAL INCOME 1,679,211 425,084 2,104,295 2,227,182
EXPENDITURE
Charitable activities
Costs ofProviding 14 2,135,821 215,108 91,362 2,442,291 2,463,786
Education
TOTAL EXPENDITURE 2,135,821 215108 91.362 2,442,291 2,463,786
NET INCOME/(EXPENDITURE) before (456,610) 209,976 (91,362) (337,996) (236,604)
gains/losses
Unrealised
gains/(losses]
on (112,213) (2,400) (114,613] (79,086]
investments
Realised gains/(losses] on (4,137) (4,137)
investments
NET INCOME/(EXPENDITURE) being (572,960) 207,576 (91,362) (456,746) (315,690)
net movement
in funds
Reconciliation
offunds:
Funds brought forward
at 1stSeptember 2022 4,033,010 947,061 239,830 5,219,901 5,535,592
Funds carried forward
at31stAugust 2023 8,9,10 3,460,050 1,154,637 148,468 4,763,155 5,219,901

--,. The Queen' s
Foundation
--,. The Queen' s
Foundation
BALANCE SHEETAS AT31stAUGUST 2023
COMPANY NUMBER 05511503
2023 2022
Note E 6
FIXEDASSETS
Tangible Assets 2 1,770,007 2,011,746
Investments 5 2,558,087 2,912,914
4,328,094 4,924,660
CURRENT ASSETS
Debtors 6 107,820 202,519
Short term Deposits 5,757 5,757
Bank and Cash in hand 459,668 233,972
573,245 442,248
CREDITORS
Amounts
falling due within 1
year 7 ~138.184 147,007
NET CURRENT ASSETS 435,061 295,241
TOTAL ASSETSLESSCURRENT
LIABILITIES 4,763,155 5,219,901
NET ASSETS ~,763,155 5,219,901
CHARITY FUNDS
Endowment 148,468 239,830
Restricted 8 1,154,637 947,061
Unrestricted
[inc Designated
Funds] 10 3,460,050 4,033,010
TOTAL CHARITY FUNDS 4,763,155 5,219,901
The notes on pages 14to 29form part ofthese financial statements.
These financial statements
were approved
by the Board ofGovernors on .....~.........,'.......,........,..................and
are signed on their behalf by:
y t+Kivt. /

Statement ofcashflows for year to31August 2023
Note 2023 2022
Net Cashflow from operating activities 20 (79,449] 149,992
Property funds
Payments
to acquire fixed assets
(13,219] (164,626]
Payments
to acquire investments
[13,922] (13,269]
Receipts from sales ofinvestments 250,000
Interest received 82,286 86,564
Net cash flow from investing activities 305,145 (91,331]
Net increase/(decrease)
in
cash and cash 225,696 58,661
equivalents
Cash and cash equivalents brought forward: 239,729 181,069
Cash and cash equivalents atyear end: 465,425 239,729
Cash and cash equivalents consists of:
Cash at bank and in hand 459,668 233,972
Short term deposits 5,757 5,757
Cash and cash equivalents: 465,425 239,729

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TANGIBLE FIXEDASSETS
Long Leasehold
Land ik Furniture & Beating &
Cost Buildings Equipment Plant Total
6 E E E
Balance at 1stSeptember 2022 4,770,088 715,067 283,863 5,769,018
Additions 13,219 13,219
Disposals
Total costat 31August 2023 4,770,088 728,285 283,863 5,782,236
Accumulated
depreciation
Balance at 1stSeptember 2022 2,982,893 594,055 180,322 3,757,271
Charge for the year 187,013 50,541 17,404 254,958
Disposals
Total depreciation
at 31August 2023
3,169,907 644,596 197,726 4,012,229
Net book value
At31stAugust 2023 1,600,181 83,689 86,137 1,770,007
At 31stAugust 2022 1,787,195 121,011 103,541 2,011,746
INVESTMENT INCOME
2023 2022
6 6
Interest
-Investment
funds
49,749 56,300
Interest
-Property funds
16,276 16,276
Interest
-Fixed Interest Securities
501 673
Interest on cash deposits 1,838 46
Interest reinvested 13,922 13,269
82,286 86,564

GRANTS AND DONATIONS
2023 2022
E E
The Donald &Patricia Marsh Charitable Trust 100,000
Archbishops'
Council
44,953 24,000
Methodist Diaconal Order 10,000 10,000
Queen's Methodist
Chaplaincy
Donation 8,000
StJohn's College 150,000
Westminster
College Trust
50,000
Anonymous 7,408
StBoniface Trust (Mission) 2,786
Seedcorn Grant 1,750
United Friends ofQueens
Other donations 61,000 or less 1,016 1,450
255,969 155,394

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2023 2022
K 6
Market value brought forward 2,912,914 2,978,731
Dividends
received and
reinvested 13,922 13,269
Purchase ofInvestments
Sale ofInvestments (250,000)
Profit on sale/redemption ofinvestments (4,137)
Net unrealised
profit on
revaluation 114,613 79,086
Closing market value 2,558,087 2,912,914
Historical costat 31stAugust: 945,777 1,003,229
2023 2022
E E
Investments at market value comprise:
Investment fund income shares 2,223,128 2,503,001
Property funds 312,436 387,564
Fixed interest securities fund income shares 22,522 22,349
2,558,087 2,912,914

6 DEBTORS
2023 2022
6 E
Debtors 49,980 127,052
Other Debtors 57,840 75,467
107,820 202 519
7 CREDITORS - AMOUNTS DUE WITHIN ONE YEAR
2023 2022
E E
Trade Creditors 68,956 85,900
Other Creditors 16,617 11,271
Tax &Social Security 29,767 20,386
Accruals &deferred income 22,844 29,450
138,184 147,007

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RESTRICTED FUNDS Movement Movement in Funds
Balance Incoming (Expenditure) Transfers Balance
01/09/22 Resources &Gains In / (Out) 31/08/23
E E E E
Consolidated
Fund
140,015 3,847 (2,400) 141,463
Methodist Building Grants:
Library Extension 196,215 (22,118] 174,097
New Building Refurbishment 74,800 (6,800) 68,000
Heating overhaul 148,843 (24,807) 124,036
Mission Centre Fund 57,530 57,530
Principals
Discretionary
Fund 4,290 (472] 3,818
OFS 25,074 (25,074)
MEET 15,113 27,968 (24,641) 18,440
P'ship in Theological Education 209,305 158,195 (98,179) 269,321
Seedcorn 950 (950)
The Donald &Patricia Marsh 100,000 (2,068] 97,932
Charitable
Trust
Westminster
College Trust
50,000 50,000
StJohn's College Nottingham 150,000 150,000
Methodist
Diaconal Order
10,000 (10,000]
Other
947,061 425,084 (217,508) 1,154,637

COMPARATIVE FOR RESTRICTED RESTRICTED FUNDS Movement Movement in Funds
Balance Incoming (Expenditure) Transfers Balance
01/09/21 Resources &Gains In/ (Out) 31/08/22
E E E E E
Consolidated
Fund
142,838 3,805 (6,628) 140,015
Methodist
Building Grants:
Library Extension 218,333 [22,118] 196,215
New Building Refurbishment 81,600 (6,800] 74,800
Heating overhaul 173,650 [24,807] 148,843
Mission Centre Fund 57,530 57,530
Principals
Discretionary
Fund 4,300 (10] 4,290
OFS 30,288 (30,288)
MEET 27,118 (12,005] 15,113
P'ship in Theological Education 114,075 179,175 [83,945] 209,305
HMRC IRS
Methodist
Chaplaincy
8,000 (8,000]
StAugustine's
Fdn
9,260 [9,260]
Seedcorn 1,750 [UUU) 950
The Donald &Patricia 100,000 100,000
Marsh Charitable
Trust
Methodist
Diaconal Order
10,000 (10,000)
Other 7,515 7,515
828,705 340,533 [222,176] 947,061

ANALYS I S OF NET ASSE TS BETWEEN FUNDS YEAR ENDED 31A UG 2023
Unrestricted Restricted Endowment Total
Funds Funds Funds Funds
E E 6
Tangible Fixed Assets 1,255,406 366,133 148,468 1,770,007
Investments 2,416,624 141,463 2,558,087
Current Assets (73,796] 647,042 573,245
Creditors - Within one year 138,184 138,184
3,460,050 1,154,637 148,468 4,763,155
NOTE: The Endowment Fund includes grants repayable
on the dissolution
ofthe
College to:
The Central Board ofFinance ofthe Church ofEngland 80,000
The Trustees for Methodist Church Purposes 68,468
148,468

The Restricted Fund includes grants repa yable
on the dissolution
ofthe College to:
The Trustees for Methodist Church Purposes 468,532
COMPARATIVE FOR ANALYSIS OF NET ASSETSBETWEEN FUNDS 2021-2022
Unrestricted Restricted Endowment Total
Fundsf Funds
E
Fundsf Funds
Tangible Fixed Assets 1,352,058 419,858 239,830 2,011,746
Investments 2,772,899 140,015 2,912,914
Current Assets 55,060 387,188 442,248
Creditors - Within one year (147,007) [147,007]
-After one year
4,033,010 947,061 239,830 5,219,901

Designated Funds
Balance Incoming ReSOurCeS Gains, [l.oases) Balance
01/09/22
E
Resources
f
Expended
E
aAaocatioas
f
Transfers
E
31/08/23
E
AD 2062 Stephen 684,166 13,922 698,088
Lloyd Fund
Research Fund 86,498 86,498
Operating
expense reserve 1,000,000 1,000,000
1,770,664 13,922 1,784,586
Unrestricted Unrestricted Funds
Balance Incoming Resources Gains, (Losses) Balance
01/09/22 Resources Expended aAllocations Transfers 31/08/23
E E E E E
Designated funds 1,770,664 13,922 1,784,586
Unrestricted funds 2,262,346 1,665,288 [2,135,821] (116,350) 1,675,463
4,033,010 1,679,211 2,135,821 116,350 3,460,050

Balance Incoming ReSOurCeS Gains, (Lasaaal Balance
01/09/21 Resources Expended aAllocations Transfers 31/08/22
E E E E E E
AD 2062 Stephen 670,897 13,269 684,166
Lloyd Fund
Research Fund 86,498 86,498
Operating
expense
reserve 1,000,000 1,000,000
1,757,395 13,269 1,770,664
Comparatives for Unrestricted
Funds
Balance Incoming ReSOurCeS Gains, (Lasses) Balance
01/09/21 Resources Expended aauacatiaaa Transfers 31/08/22
E E E E
Designated funds 1,757,395 13,269 1,770,664
Unrestricted funds 2,617,489 1,873,380 2,156,065 [72,458) 2,262,346
4,374,884 1,886,649 [2,156,065] (72,458] 4,033,010

Movement Movement in Funds
Balance Incoming (Expenditure) Transfers Balance
01/09/21 Resources &Gains In/ (Out) 31/08/23
E E E E E
Consolidated
Fund
142,838 7,652 (9,028] 141,463
Methodist
Building Grants:
Library Extension 218,333 (44,236) 174,097
New Building Refurbishment 81,600 (13,600] 68,000
Heating overhaul 173,650 (49,614] 124,036
Mission Centre Fund 57,530 57,530
Principals Discretionary Fund 4,300 (482] 3,818
OFS 55,362 [55,362)
MEET 27,118 27,968 [36,646] 18,440
Partnership
in Theological Education
114,075 337,370 (182,124] 269,321
Methodist
Chaplaincy
Donation 8,000 (8,000]
StAugustine's
Foundation
9,260 [9,260]
Seedcorn 1,750 [1,750]
The Donald &Patricia Marsh
Charitable
Trust
100,000 [2,068] 97,932
Westminster
College Trust
50,000 50,000
StJohn's College Nottingham 150,000 150,000
Methodist
Diaconal Order
20,000 [20,000)
Other 7515 7,515
828,705 765,617 439,684 1,154,637

Designated
Funds
Balance incoming Resources Gains, (Lossesl Balance
01/09/21 Resources Expended RABocations Transfers 31/08/23
6 f 6 6
AD 2062 Stephen Lloyd Fund 670,897 27,191 698,088
Research Fund 86,498 86,498
Sixmonths operating expenses 1,000,000 1,000,000
1,757,395 27,191 1,784,586
Unrestricted Unrestricted Funds
Balance incoming Resources Gains, [Losses] Balance
os/09/21 Resources Expended li Agocations Transfers 31/08/23
6 f 6 6 6 E
Designated funds 1,757,395 27,191 1,784,586
Unrestricted Funds 2,617,489 3,538,669 (4,291,886) (188,808) 1,675,463
4,374,884 3,565,861 (4,291,886) (188,808) 3,460,050

INCOMING RESOURC ES F ROM CHARITABLE ACTIVITIES
2023 2022
E 6
Student Fees
Centre for Ministerial Formation 792,315 841,517
Centre for BlackTheology 62,020 76,803
Centre for Discipleship Theology 71,098 98,670
Centre for Continuing Ministerial Education 34,288 69,220
Partnership
in Theological
Education 158,195 179,175
Research 59,872 82,432
1,177,788 1,347,817
Accommodation
Charges
Accommodation 427,144 485,459
External Rents in 39,256 19,139
Conferences,
guests etc.
65,084 98,841
531,484 603,439
Total Fees gtAccommodation Charges 1,709,272 1,951,256
13 OTHER INCOME OTHER INCOME
2023 2022
6 E
OFS Income 25,074 30,288
MEET Income 27,968
Sundry Income 3,726 3,680
56,768 33,968
14 ANALYSIS OF CHARITABLE EXPENDITURE
2023 2022
6 6
Academic &Library Costs 1,122,749 1,103,768
Disabled Student Expenditure [Reimbursed) 13,455 4,145
Administrative Costs (excluding Governance) 492,950 454,898
Catering Costs 198,001 197,357
Domestic Costs 62,149 67,875
Premises Costs 522,536 611,605
Governance
Costs
30,451 24,139
2.442.291 2,463,786
15 GOVERNANCE COSTS
2023 2022
E
Salaries
—operational
staff 23,211 17,539
Audit fee 7,240 6,600
39,421 24,139
16 STAFF EMOLUMENTS
2023 2022
E 6
Salary Costs 1,070,929 990,831
National
Insurance
91,595 74,917
Pension Costs 110,160 119,966
1,272,684 1,185,714

verage monthly
number ofemployees
and full ti
me equ ivalent
[FTE]
durin g the ye ar was as follows;
2023 2023 2022 2022
FTE Number FTE Number
Academic and Library 20.2 21.1 20.2 24.1
Administrative
and Others
9.7 12.2 9.1 13.0
29.9 33.3 29.3 37.1
The total amount ofemployee benefits received by key management personnel
is
6198,351[2022:
6199,535].
2023 2022
Number ofstaff receiving basic salary per annum
between 6100,000 - 6104,999

the "Lichfield Scale"national Academic Sta ffand Benefit Scale:
2023 2022
E 6
B
ry
asic Sala
33,198 32,304
Payments
in lieu ofpension contributions
Dividends
Performance
Related Pay
Pension Contributions 4,648 4,505
Salary Sacrifice Arrangements
Compensation
for loss ofOffice
Any other pension scheme costs
Other taxable benefits:
BookAllowance 301 776
Travel Allowance 2,043
Governors'
Discretionary
Payment
13,279 7,500
Responsibility
Point Payment
3,167
(based on the number ofstaff in addition to the Principal]
Other non-taxable
benefits:
On-site Accommodation 12,800 9,427
Other remuneration:
Egsabbatical
payments

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2023 2022
6 E
The auditors remuneration is comprised of:-
Audit Fees 7,240 6,600
Other Services
7,240 6,600

2023 2022
6 E
Not later than one year 12,602 12,602
Later than one and not later than five years 25,188 29,366
Later than five years
RECONCILIATION
OF NET INCOME
TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023 2022
6 E
Net income/(expenditure)
for
the year [456,746) (315,690]
Interest receivable (82,286) [86,564]
Depreciation
and impairment
oftangible fixed assets 254,958 260,653
Losses/(Gains]
on investments
118,750 79,086
(increase]/decrease
in debtors
94,698 196,603
increase/(decrease]
in creditors
(8,823] 15,904
Net cash flow from operating [79,449] 149,992
activities

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I6ofpensionable stipends January 2018to January 2021to
December 2020 December 2022
Deficit repair contributions 119% 7.1St

fS DETAILS OF GRANT AND FEEINCOME
Year ended 31Au 2023 Yearended31Au 2022
Grant income from the 05 E,OOO
25
E,OOO
30
Grant income from other bodies
Fee income for tau ht awards 774 1,022
Fee income for research awards 60 82
Fee income for non-ouali
in
courses 344 244
Total
rant and fee income
1,203 1,380