REGISTERED COMPANY NUMBER: 06655988 (England and Wales) REGISTERED CHARITY NUMBER: 1126564
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
FOR
THE LATIN PROGRAMME-VIA FACILIS
LEES Chartered Certified Accountants Hogarth House 136 High Holborn London WC1V 6PX
THE LATIN PROGRAMME-VIA FACILIS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
THE LATIN PROGRAMME-VIA FACILIS (REGISTERED NUMBER: 06655988)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Aims and Objectives
The Latin Programme's mission is to teach an innovative programme of literacy through Latin in state primary schools. We strive for Latin to be embedded in both the curriculum and culture of the schools we work in. We teach Latin because we consider it to be the most orderly, logical, disciplined, structured, systematic, and consistent grammar in existence. 60% of the English language is derived from Latin. Thus learning Latin dramatically broadens pupils' vocabulary while deepening their understanding of language and thus their ability to communicate. We work constantly to challenge preconceptions that Latin is an "elitist" subject and strive to make it as relevant as possible to the communities and children we serve. We actively work to increase young people's opportunities and enhance their social mobility.
The trustees have referred to the public benefit guidance published by the Charity Commission and to the obligation in Section 17, Charities Act 2011, when reviewing the charity's aims and objectives and in planning future activities.
Significant activities
Despite 2020-21 continuing to present challenges with the continuation of the pandemic, The Latin Programme-Via Facilis taught 39 classes across eight inner-city London state primary schools: Argyle Primary School; St Barnabas Primary School; St Mary's Primary School; St Monica's Primary School; St Peter's Walworth Primary School; St Joseph's Primary School; St Peter's Eaton Square Primary School; and Holy Trinity NW3 Primary School. Of these schools, five designated Latin as their Foreign Language for Key Stage 2 (St Peter's Eaton Square, St Barnabas, Argyle, St Mary's and Holy Trinity NW3). The eight schools are located across six London boroughs. This was the first year in which The Latin Programme extended its curriculum to include two GCSE Latin classes at Harris Academy in South Norwood.
Other significant activities and developments during the year included the following:
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This year was the second to be affected by COVID-19 and much of the programme had to be delivered online via live video links and pre-recorded lessons.
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The Latin Programme Lecture series events continued to be a successful fundraising endeavour - two lectures given by Dr Tim Smith-Ling and Professor Simon Goldhill garnered much engagement.
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We implemented a portal for our existing schools on the website - this is now a centralised space for resources and work packs and was very important in our response to lockdown number 3. We had excellent feedback from both teachers and schools.
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Over 70 poets entered our inaugural poetry prize for adults. An online sharing was held in March 2021, in collaboration with The Broadway Bookshop in Hackney. A digital booklet was created featuring all those who made the long list.
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With the retirement of Trevor Chaplin in March 2021, TLP moved to ASBK Bookkeepers and Payroll specialists in April 2021.
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Over the Easter school holiday we created two video mini-courses for Key stage 2 and 3 pupils - this included 5 hours of content on the Meditations and stoic philosophers and Ovid in Opera and Musical Theatre.
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The Charity continued to engage professional storytellers for termly sessions at every partner school.
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We have formed a partnership with King's College London for their 'Contested Collections' research project. The project aims to introduce primary school children (aged 9-11) to sets of 3D printed museum objects as a conversation starter about museum collections and colonisation. TLP teachers took part in the research stage of the project - playing a key role in ensuring the Collection material would be pitched at an appropriate level and contain resources that would be truly useful in helping to facilitate conversations about difficult histories, global heritage, and questions of restitution.
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For the third year running we were able to mount a Summer school, generously supported by The Classical Association. Taking into account ongoing difficulties in organising face to face events, we once again offered the Summer school online and were consequently able to reach children nationwide rather than London only. Over five days we offered daily YouTube live sessions led by specialist facilitators, followed by 2 50-minute Zoom sessions for 100 subscribed participants. This year's theme of Natura was explored through interactive dance, poetry, storytelling, opera, debate and discussion, volvelle making and theatre as well as Latin language.
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THE LATIN PROGRAMME-VIA FACILIS (REGISTERED NUMBER: 06655988)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
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In the Summer of 2021 we launched our second adult poetry competition, judged by Brighde Mullins, Rebecca Watts and Arji Manuelpillai. The competition called on entrants to use the phrase 'omnia vincit amor?' (love conquers all) as a starting point.
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We overhauled our website using Squarespace (a much cheaper and easier to use model, with better functions to make donations). The new website has also allowed us to expand the ways in which we fundraise.
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The Latin Programme partnered with Bright HR in June 2021.
Four new trustee appointments were made in December 2020 - we are delighted to welcome Miles Ridley, Katharine
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Swire, Frances Illingworth and Sara Canullo to the board.
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Trustees Philip Moore and Simon Carr retired from the board in December 2020.
Future plans
Now in its twelfth year, The Latin Programme is committed to:
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continuing to deliver high-quality, engaging Latin lessons that measurably improve literacy.
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finding innovative ways to embed the arts into our programme, providing our pupils with the opportunity to develop their soft skills such as creativity, confidence and resilience.
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developing free and subsidised extra-curricular sessions for existing and prospective schools such as cookery lessons, art classes and music making.
As part of our fundraising drive, we will continue our hugely successful lecture series in 2021-22, with notable guest speakers to include Maria Wyke, Caroline Lawrence and Robert Gildon.
Planning is well underway for the 2022 Summer School. Once again, which will explore the links between the ancient world and our own through Latin language lessons, music, dance, drama, animation and theatre.
FINANCIAL REVIEW
Reserves policy
Despite a gruelling 18 months, the Charity ended the year with reserves in excess of three months of the Charity's yearly running costs. The Charity continues to aim to maintain the reserves at a level equivalent to six months of the Charity's yearly running costs from 2021 onwards. We consider maintaining our reserves at this level to be prudent given the financial challenges charities continually face and in case funds from any current sources should ever diminish significantly.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Latin Programme - Via Facilis is a charitable company limited by guarantee, incorporated on 24 July 2008 and registered as a charity on the 4 November 2008. The charity is controlled by its Memorandum and Article of Association dated 24 July 2008.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
06655988 (England and Wales)
Registered Charity number
1126564
Registered office
Suite 285 Kemp House 152-160 City Road London EC1V 2NX
Trustees
| Trustees | |
|---|---|
| Dr R Gilder III | Chair |
| Ms Z Woolfson | Treasurer |
| Ms R Lawes | |
| Mr S Carr | Resigned 31.12.2020 |
| Mr P R Moore | Resigned 31.12.2020 |
| Ms S L Canullo | Appointed 04.12.2020 |
| Ms F M Illingworth | Appointed 04.12.2020 |
| Ms K A Swire | Appointed 08.12.2020 |
| Mr M Ridley | Appointed 16.12.2020 |
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THE LATIN PROGRAMME-VIA FACILIS (REGISTERED NUMBER: 06655988)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
LEES Chartered Certified Accountants Hogarth House 136 High Holborn London WC1V 6PX
Bankers
HSBC 465 Bethnal Green Road Bethnal Green London E2 9QW
Principal staff
Zanna Wing-Davey Charmian Bedford Jonathan Goddard
Approved by order of the board of trustees on 30 March 2022 and signed on its behalf by:
Ms Z A Woolfson - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LATIN PROGRAMME-VIA FACILIS (REGISTERED NUMBER: 06655988)
Independent examiner's report to the trustees of The Latin Programme-Via Facilis ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Jeremy Hyde FCCA FCA LEES Chartered Certified Accountants Hogarth House 136 High Holborn London WC1V 6PX
8 April 2022
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THE LATIN PROGRAMME-VIA FACILIS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,393 Charitable activities Education and training 119,184 Other income 9,204 Total 150,781 EXPENDITURE ON Charitable activities Education and training 177,374 Summer School - Total 177,374 NET INCOME/(EXPENDITURE) (26,593) RECONCILIATION OF FUNDS Total funds brought forward 63,946 TOTAL FUNDS CARRIED FORWARD 37,353 |
Year Ended 31.8.21 Restricted Total fund funds £ £ 5,500 27,893 - 119,184 - 9,204 5,500 156,281 - 177,374 4,237 4,237 4,237 181,611 1,263 (25,330) 782 64,728 2,045 39,398 |
Period 1.1.20 to 31.8.20 Total funds £ 40,922 14,667 1,596 57,185 107,606 4,218 111,824 (54,639) 119,367 64,728 |
|---|---|---|
The notes form part of these financial statements
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THE LATIN PROGRAMME-VIA FACILIS (REGISTERED NUMBER: 06655988)
BALANCE SHEET 31 AUGUST 2021
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Cash at bank 43,490 2,045 CREDITORS Amounts falling due within one year 6 (6,137) - NET CURRENT ASSETS 37,353 2,045 TOTAL ASSETS LESS CURRENT LIABILITIES 37,353 2,045 NET ASSETS 37,353 2,045 FUNDS 7 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 45,535 (6,137) 39,398 39,398 39,398 37,353 2,045 39,398 |
2020 Total funds £ 69,495 (4,767) 64,728 64,728 64,728 63,946 782 64,728 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 March 2022 and were signed on its behalf by:
Ms Z A Woolfson - Trustee
The notes form part of these financial statements
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THE LATIN PROGRAMME-VIA FACILIS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Government grants are recognised when there is reasonable assurance that the grant conditions will be met and the grant will be received. These grants are recognised within other operating income on a systematic basis over the periods in which the related costs towards which they are intended to compensate are recognised as expenses.
Coronavirus Job Retention Scheme (CJRS)
Grants received in relation to the Coronavirus Job Retention Scheme are accounted for on the accruals basis once the related payroll return has been submitted.
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continued...
THE LATIN PROGRAMME-VIA FACILIS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the period ended 31 August 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the period ended 31 August 2020.
3. STAFF COSTS
The average monthly number of employees during the year was as follows:
4.
| Period | ||||
|---|---|---|---|---|
| 1.1.20 | ||||
| Year Ended | to | |||
| 31.8.21 | 31.8.20 | |||
| Charitable and support activities | 8 | 8 | ||
| No employees received emoluments in excess of £60,000. | ||||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | |||
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 35,922 | 5,000 | 40,922 | |
| Charitable activities | ||||
| Education and training | 14,667 | - | 14,667 | |
| Other income | 1,596 | - | 1,596 | |
| Total | 52,185 | 5,000 | 57,185 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Education and training | 107,606 | - | 107,606 | |
| Summer School | - | 4,218 | 4,218 | |
| Total | 107,606 | 4,218 | 111,824 | |
| NET INCOME/(EXPENDITURE) | (55,421) | 782 | (54,639) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 119,367 | - | 119,367 | |
| TOTAL FUNDS CARRIED FORWARD | 63,946 | 782 | 64,728 |
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THE LATIN PROGRAMME-VIA FACILIS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
5. TANGIBLE FIXED ASSETS
| COST At 1 September 2020 and 31 August 2021 DEPRECIATION At 1 September 2020 and 31 August 2021 NET BOOK VALUE At 31 August 2021 At 31 August 2020 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Other creditors Accrued expenses 7. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Summer school TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Summer school TOTAL FUNDS |
At 1.9.20 £ 63,946 782 64,728 Incoming resources £ 150,781 5,500 156,281 |
Computer equipment £ 1,258 1,258 - - 2021 2020 £ £ 3,663 2,691 398 - 2,076 2,076 6,137 4,767 Net movement At in funds 31.8.21 £ £ (26,593) 37,353 1,263 2,045 (25,330) 39,398 Resources Movement expended in funds £ £ (177,374) (26,593) (4,237) 1,263 (181,611) (25,330) |
|---|---|---|
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THE LATIN PROGRAMME-VIA FACILIS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.20 £ Unrestricted funds General fund 119,367 Restricted funds Summer school - TOTAL FUNDS 119,367 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 52,185 Restricted funds Summer school 5,000 TOTAL FUNDS 57,185 |
Net movement At in funds 31.8.20 £ £ (55,421) 63,946 782 782 (54,639) 64,728 Resources Movement expended in funds £ £ (107,606) (55,421) (4,218) 782 (111,824) (54,639) |
|---|---|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2021.
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THE LATIN PROGRAMME-VIA FACILIS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Period | ||
|---|---|---|
| 1.1.20 | ||
| Year Ended | to | |
| 31.8.21 | 31.8.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 19,226 | 31,490 |
| Grants | 5,500 | 5,000 |
| Online donations | 3,044 | 2,421 |
| Roman walks | - | 393 |
| Sales | 123 | 1,618 |
| 27,893 | 40,922 | |
| Charitable activities | ||
| School fees | 119,184 | 14,667 |
| Other income | ||
| Other income | 10 | - |
| COVID-19 grants, etc | 9,194 | 1,596 |
| 9,204 | 1,596 | |
| Total incoming resources | 156,281 | 57,185 |
| EXPENDITURE | ||
| Charitable activities | ||
| Salaries | 152,596 | 96,349 |
| Employer NI | 7,473 | 3,068 |
| Employer pension | 3,678 | 2,232 |
| Contract storytellers | 3,100 | 640 |
| Summer school | 4,237 | 4,218 |
| Easter school | 740 | - |
| 171,824 | 106,507 | |
| Support costs | ||
| Management | ||
| Postage and carriage | 68 | 7 |
| Telephone | 1,845 | 937 |
| Stationery | 22 | 45 |
| Computer expenses | 372 | - |
| Printer cartridges | 26 | 47 |
| Insurance | 505 | - |
| Sundries and bank charges | 1,547 | 698 |
| Payroll processing charges | 169 | 230 |
| Website | 216 | 216 |
| Online services | 864 | 331 |
| Publicity, brochures and conferences | 480 | 271 |
| Staff DBS check | 101 | 50 |
| Volunteer refreshment | 393 | 48 |
| Carried forward | 6,608 | 2,880 |
This page does not form part of the statutory financial statements
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THE LATIN PROGRAMME-VIA FACILIS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Period | ||
|---|---|---|
| 1.1.20 | ||
| Year Ended | to | |
| 31.8.21 | 31.8.20 | |
| £ | £ | |
| Management | ||
| Brought forward | 6,608 | 2,880 |
| Staff travel | - | 44 |
| PO box rental | 89 | - |
| Volunteer DBS | 42 | - |
| Consultancy | 360 | - |
| 7,099 | 2,924 | |
| Governance costs | ||
| Accountancy fees | 2,076 | 2,076 |
| Bookkeeping and secretariat | 612 | 317 |
| 2,688 | 2,393 | |
| Total resources expended | 181,611 | 111,824 |
| Net expenditure | (25,330) | (54,639) |
This page does not form part of the statutory financial statements
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