2021-12-31-accounts - Higham Hall College

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Reference and Administrative	Reference and Administrative	Details
Trustees' report
Trustees' responsibilities	in relation to the finanoel statements
Independent examiner's	report
Statement of financial activities
Balance sheet
Charity balance sheet
Cash flow statement
Notes to the financial statements

Charity name	Charity name			Higham Hall College	Higham Hall College
Charity registration		number		1124959
Company	registration		number	6421365
Principal	office			Higham Hall
				Bassenthwaiie	Lake
				COCKERMOUTH
				CA139SH
Registered office				Higham Hall
				Bassenthwaite	Lake
				COCKERMOUTH
				CA13 9SH
Trustees				H JScott, Chair
				M Walker
				P M Gates
				SClarke
				G Mcqueen
				LJ Birch
				PJ Brown
				W Dufton
				G Reed
Secretary				GJCooke
Bankers				HSBC
				3Pow Street
				WORKINGTON
				CA14 3AH
Accountant				Oodd &Co Limited
				FIFTEEN Rosehill
				Montgomery	Wsy
				Rosehill Estate
				CARLISLE
				CA1 2RW

				Unrestricted	Total Funds	Total Funds
				Funds	2021	2020
			Note	f
Income and endowments	from:
Donations and legacies Other trading activities Investments Charitable activities Other income Total income and endowments				133,995 32,364 (128) 556,408 722,639	133,995 32,364 (128) 556,408 722,639	152,616 21,531 1,196 535379 9,060 719,782
Expenditure on:
Raising funds Charitable activities Total expenditure				25,593 683,716 709,309	25,593 683,716 709,309	25,741 689,364 715,105
Net movements in funds				13,330	13,330	4,677
Reconciliation offunds
Total funds brought forward Total funds carried forward				1,192,052 1,205,382	1,192,052 1,205,382	1,187,375 1,192,052
All ofthe Charity's activities	derive from continuing	operations	during the above periods.

			2021		2020
		Note	8
Fixed assets Tangible assets		13		1,643,660		1,642,276
Current assets Stocks and work in progress Debtors		15	10,423 4,201		6,538 24,213
Cash at bank and in	hand		218,819		301,406
			233,443		332,157
Creditors: Amounts one year	falling due within		(191,103)		(197,040)
Net current assets				42,340		135,117
Total assets less current liabilities				1,686,000		1,777,393
Creditors: Amounts falling due after more than one year		17		(480,618)		(585,341)
Net assets				1,20 ~,382		1,102052
The funds ofthe charity:
Unrestricted funds Revaluation reserve Unrestricted income Total unrestricted	funds funds			530,047 675,335 1,205,382		530,047 662,005 1,192,052
Total charity funds				1,205,382		1,102,052

	Charity Bal	ance She	et as at 31December 2021
			2021	2020
		Note	f
Fixed assets
Tangible assets Investments		13 14	1,643,660 1	1,642,276 1
			1,643,661	1,642,277
Current assets
Stocks and work in progress Debtors Cash at bank and in hand		15	8,872 89,163 134,305	4,833 171,121 159,212
			232,340	335,166
Creditors: amounts one year	falling due within			(195,840)
Net current assets			42,339,	139,326
Total assets less current liabilities			1,686,000	1,781,603
Creditors: amounts more than one year	falling due after		(480,618)	(585,341)
Net assets			1,265.382	1,1M,262
The funds ofthe charity:
Unrestricted funds
Revaluation reserve Unrestricted income funds Total unrestricted funds			530,047 675,335 1,205,382	530,047 666,215 1,196,262
Total charity funds			1,265,382	1 156,262
For the financial year 477ofthe Companies	ended 31 December Act 2006.	2021, the	charity was entitled to exemption	from audit under section

	2021	2020
	2	8
Net cash provided by (used by) operating activities Net income for the period Depreciation charges Dividends, interest and rents from investments Loss on the sale of fixed assets (Increase)/decrease in stocks Decrease/(increase) in debtors Decrease in creditors	13,330 12,641 (3,885) 20,012 (5,510) 36,588	4,677 13,130 (1,196) 1,000 4,579 (16,353) (48,199) (42,362)
Net cash provided by (used in) investing activities Dividends, interest and rents from investments Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment	(14,025) (14,025)	1,196 3,000 (43,181) (38,985)
Net cash provided by (used in) financing activities Repayment of borrowings Cash inflows from new borrowing	(105,150) (105,150)	(46,785) 50,000 3,215
	(82,587)	(78,132)

			Unrestricted	Total Funds	Total Funds
			Funds	2021	2020
				9
Donations	and	legacies
Appeals snd donations			10,127	10,127	4,788
Grants
UK Government Grants receivable		grants	123,868	123,868	146,608
					1,220
			123,868	123,868	147,828
			133,995	133,995	152,616

	Unrestricted	Total Funds	Total Funds
	Funds	2021	2020
Conference fees			6
Accommodation Bar Shop	12,439 17,154 2,771	12,439 17,154 2,771	98 6,094 13,060 2,279
	32,364	32,364	21,531

interest on	cash deposits
All income	in the prior period related to unrestricted	funds.

Unrestricted	Total Funds	Total Funds
Funds	2021	2020
	9
(128)	(128)	1,196

		Higham
		Learning	. . provision	Total 2021	Total 2020
Direct costs
Food and bar purchases Course materials and expenses Freelance tutors' fees and expenses Laundry Employment costs Rates Water rates Light, heat and power Insurance Repairs and maintenance Telephone and fax Computer sofhvare and maintenance Printing, postage and stationery Subscriptions and licences Sundry expenses Auction commission	costs	11,481 380 6,000 1,200 527 2,741 111 320 333 34 112	51,761 5,062 95,191 8,111 243,690 5,325 1,448 21,382 11,240 52,630 2,374 6,827 7,092 690 1,871	63,242 5,062 95,191 8,491 249,690 5,325 1,448 22,582 11,767 55,371 2,485 7,147 7,425 724 1,983	50,021 4,420 85,723 6,497 243,777 5,317 4,007 24,665 13,165 61,567 2,316 6,975 9,843 453
Cost oftrustee meetings Motor expenses Advertising		110 363 23,712	5oe 2,444 7,737 525,383	soe 2,554 8,100 549,095	2,412 660 1,061 8,879 531,758
Support costs
Employment costs Subsidiary accountancy fees Accountancy and payroll Bank interest and charges Depreciation (Profit)/loss on sale oftangible fixed for charity's own use	assets held	1,144 737	111,677 8,732 25,283 12,641	111,677 1,144 8,732 26,020 12,641	124,257 1,333 9,434 34,193 13,130 1,000
		1,881	158,333	160,214	183,347
		25,593	683,716	709,309	715,105

Net income is stated after charging:
	2021f	2020f
(Profit)/loss on disposal oftangible fixed assets Depreciation oftangible fixed assets Other financial services	12,641 9,876	1,000 13,130 10,767

ear was as fol	lows:
		2021	2020
		No.	No.
		35	29
Administration	and housekeeping
The aggregate	payroll costs ofthese persons were as follows:
		2021f	2020f
Wages and salaries		339,438 14,716	343,370 15,652
Social secudity Other pension	costs	7,155 361,309	8,589 367,611

4	Investments	in s	in s	ubsidiarie	ubsidiarie	s	s	s
	The charity	holds		more than		20%ofthe share capital ofthe			following	company:
							Country of		Principal			activity				Class
							incorporation
	Subsidiary undertakings Higham Learning Limited						United	Kingdom	Provision of accommodation				and		Ordinary 100
									other	services			at
									Higham		Hall
												Capital		&		Profit/(loss)
												reserves				for the period
													8			R
	Subsidiary undertakings Higham Learning Limited															6,772
15	Debtors
	Group
													2021			2020
														670		29
	Trade debtors															20,078
	Other debtors Prepayments		and		accrued	income								3,531 4,201		4,106 24,213
	Charity
													2021			2020
																R
	Amounts from Prepayments		subsidiary and associated and accrued income				undertakings							84,962 3,531 670		146,910 4,106 20,105
	Other debtors													89,163		171,121

Group
			2021	2020
				6
Bank loans and overdrafts			55,226	55,653
Trade creditors			20,838	22,515
Receipts	in advance		89,123	92,388
Taxation	and social security		7,019	4,443
Other creditors			11,597	14,258
Accruals	and deferred	income	7,300	7,783
			191,103	197,040

		2021	2020
Bank loans and overdrafls		55,226	55,653
Trade creditors		20,838	22,515
Receipts in advance		89,123	92,388
Taxation and social security		7,019	4,443
Other creditors		11,597	14,258
Accruals and deferred	income	6,198	6,583
		190,001	195,840

2021	2020
6	8
55,226	49,950

has been	given by the charity:
			2021	2020
				2
Bank loans and overdrafts			480,618	541,552
Included	in the creditors are the following	amounts	due after more than 5years:
			2021	2020
			2	2
After more than five years by instaiments			241,794	333,797

Prior period
		At 1 January 2020	Incoming resources	Resources expanded	At 31 December 2020
		8	8	2	8
General Funds
Unrestricted	income fund	1,I87,375	719,782	(715,105)	1,192,052

		Unrestricted Funds	Restricted Funds	Total Funds 2021	Total Funds 2020
Tangible assets Current assets Creditors. Amounts	falling due	8 1,643,660 224,693	8,750	6 1,643,660 233,443	6 1,642,276 332,157
within one year Creditors: Amounts	falling due	(182,353)	(8,750)	(191,103)	(197,040)
aRer more than one Net assets	year	(480,618) 1,205,382		(480,618) 1,205,382	(585,341) 1,192,052
Charity
		Unrestricted Funds	Restricted Funds	Total Funds 2021	Total Funds 2020
Tangible assets Investments Current assets Creditors: Amounts within one year Creditors: Amounts after more than one	falling due falling due year	1,643,660 1 223,590 (181,251) (480,618)	8,750 (8,750)	6 1,643,660 1 232,340 (190,001) (480,618)	1,642,276 1 335,166 (195,840) (585,341)
Net assets		1,205,382		1,205,382	1,196,262

. continued
Prior period
Group		Unrestricted Funds	Restricted Funds	Total Funds 2020	Total Funds 2019
				8
Tangible assets Current assets		1,642,276 323,207	8,950	1,642,276 332,157	1,616,225 398,515
Creditors: Amounts	falling due	(188,090)	(8,950)	(197,040)	(239,321)
within one year Creditors: Amounts	falling due	(585,341)		(585,341)	(588,044)
after more than one Net assets	year	1,122,552		1,192,052	1,187,375
Charity		Unrestricted Funds	Restricted Funds	Total Funds 2020	TotalFunds 2019
Tangible assets Investments Current assets		8 1,642,276 1 326,216	8,950	8 1,642,276 1 335,166	8 1,616,225 1 397,314
Creditors: Amounts	falling due	(186,890)	(8,950)	(195,840)	(238,121)
within one year Creditors: Amounts	falling due	(585,341)		(585,341)	(588,044)
after more than one year Net assets		1,196,262		1,196,262	1,096,769