2024-08-31-accounts

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THE LATIN PROGRAMME-VIA FACILIS Trustees Annual Report and Unaudited Financial Statements Year ended 31 August 2024

Charity registation - 1126564 Company number - 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Contents
Reference and administrative details	4
Trustees’ annual report	5
Aims and objectives	5
Signifcant activities	5
Future plans	6
Financial review	6
Structure, governance and management	6
Statement of Board of Trustees’ responsibilities	7
Independent examiner’s report	9
Statement of fnancial activities	11
Balance sheet	12
Notes to the fnancial statements	13

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

Reference and administrative details

Charity number

1126564

Company number

06655988

Registered offce

Suite 285 124 City Road London EC1V 2NX

Trustees

Ms Z Woolfson Ms S Canullo Ms F Illingworth Ms K Swire Ms C Day

Treasurer (resigned 30 September 2024) Chair

Principal staff

Zanna Wing-Davey Charmian Bedford Jonathan Goddard

Independent examiners

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Principal bankers

HSBC 465 Bethnal Green Road Bethnal Green London E2 9QW

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Trustees’ annual report

The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of The Latin Programme - Via Facilis for the year ended 31 August 2024.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

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

The Latin Programme-Via Facilis taught 34 classes across eight inner-city London state primary schools spread over five boroughs: Argyle Primary School; St Barnabas Primary School; St Mary’s Primary School; St Joseph’s Primary School; St Peter’s Eaton Square Primary School; Holy Trinity NW3 Primary School; Emmanuel Primary School and St Mary’s Primary Walthamstow. 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). In addition to curriculum teaching, we continued to offer lunch-time clubs at St Mary’s Cof E Primary School, Walthamstow and a new homeschooling group in Tottenham.

Other significant activities and developments during the year included the following:

• The 2024 Poetry Competition (theme, ‘Terra Firma’ - ‘Solid Ground’) was judged by Clare Pollard, Antony Makrinos and Jonathan Goddard. A poetry reading and prize-giving event was held at Broadway Bookshop in Hackney. Eminent actors, Alison Skilbeck and Tim Hardy read the shortlisted poems and we were able to raise over £500 to contribute towards the Charity’s core costs.

We worked with three volunteers from Crankstart Internships.

• We received an Innovation Grant from the British Society of Soil Science to run a workshop in a state primary school in London, focused on soil science and the ancient world. ‘Design Your Own Roman Garden: Soil Science in Ancient Rome’ was a morning workshop for Key Stage 2 pupils, led by Michael Holland, an expert nature educator and author.

The Charity continued to engage professional storytellers for termly sessions at every partner school.

• We successfully reinstated our offering of trips: One of our schools took up the opportunity to visit Oxford University, followed by a tour of Oxford.

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

For the sixth year running we were able to mount a Summer school, generously supported by The
Classical Association. Once again we opted for a hybrid version with a mix of in person sessions as well as an online offering. Over the course of five days, we delivered full days of workshops with numerous creative facilitators specialising in horticulture and clay making, poetry writing, storytelling, singing and music, theatre and cartography. We also took the in person students on two trips to the British Museum and the London Mithraeum. Our online contingent could log on to various workshops throughout the week as well as the live storytelling event and special workshop from the Classics department at University College London. These online sessions were once again integral to reaching children outside London.
We moved accounting firms from LEES Accountants to Enaid Accountancy.

Future plans

Now in its fifteenth year, The Latin Programme is committed to:

continuing to deliver high-quality, engaging Latin lessons that measurably improve literacy.
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.
developing free and subsidised extra-curricular sessions for existing and prospective schools such
as cookery lessons, art classes and music making.

Financial review

During the current financial year, the Charity incurred a deficit of £10,013 (2023: deficit of £31,600), decreasing total reserves at year end to £24,817 (2023: £34,830), of which £15,594 (2023: £19,530) were unrestricted in nature.

Reserves policy

Despite another tough year, the Charity ended the year with reserves just under 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 2025 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 4 November 2008. The charity is controlled by its Memorandum and Articles of Association dated 24 July 2008.

Recruitment and Appointment of Trustees

The Trustees are also the directors of The Latin Programme - Via Facilis for the purpose of company law.

The chairty’s Articles of Association require a minimum of three trustees and there is no maximum number.

The charity’s Memorandum and Articles of Association state that there is no maximum length of service for directors and only the current directors can appoint new directors.

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

The board of trustees, including appointments and resignations during and since the year end, have been included in the Reference and administration section.

Statement of Board of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

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 charitable company and of the excess of expenditure over income for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,

prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue its activities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the annual review on pages 4 to 8 of this document meets the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011, 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Trustees confirm that:

• so far as each Trustee is aware, there is no relevant information of which the Charity’s independent examiner is unaware; and,

• each Trustee has taken all the steps that they should have taken as a Trustee/Director in order to make themselves aware of any relevant independent examination information and to establish that the Charity’s independent examiner is aware of that information.

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

Preparation of the report

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.

This report was approved and authorised for issue by the Board of Trustees on 13 May 2025 and signed on its behalf by:

zippy woolfson

ZIPPY WOOLFSON

CHAIRMAN

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Independent examiner’s report

I report to the Trustees on my examination of the accounts of The Latin Programme - Via Facilis (charity number 1126564, company number 06655988) for the year ended 31 August 2024 which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.

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, it is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general directions given by the Charity Commission under
section 145(5)(b) of the Charities Act; and,
to state whether particular matters have come to my attention.

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or,

the accounts do not accord with those records; or,

• 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,

• 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).

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833 DATED: 19 MAY 2025

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Statement of financial activities

Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses

For the year ended 31 August 2024

Notes Income from: Donations & legacies 3 Charitable activities 4 Total income Expenditure on: Fundraising costs 5 Charitable activities 5 Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward 10 & 11 Total funds carried forward 10 & 11	Unrestricted Restricted Total Total Funds Funds Funds Funds Year ended Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 31 Aug 2023 £ £ £ £ 43,591 5,281 48,872 19,030 101,250 - 101,250 113,850
	144,841 5,281 150,122 132,880
	- - - 463 153,777 6,358 160,135 164,017
	153,777 6,358 160,135 164,480
	(8,936) (1,077) (10,013) (31,600) 5,000 (5,000) - -
	(3,936) (6,077) (10,013) (31,600) 19,530 15,300 34,830 66,430
	15,594 9,223 24,817 34,830

The notes on pages 13 to 22 form part of the financial statements.

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

Balance sheet

As at 31 August 2024

£ 46,429 66,246	Total 31 Aug 2024 £ - 24,817	£ - 40,044	Total 31 Aug 2023 £ - 34,830
112,675 (87,858)		40,044 (5,214)

	24,817		34,830
	9,223 15,594		15,300 19,530
	24,817		34,830

The notes on pages 13 to 22 form part of the financial statements.

The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 August 2024, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 August 2024 under section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

They were approved and authorised for issue by the Board of Trustees on 13 May 2025 and signed on their behalf by:

zippy woolfson

ZIPPY WOOLFSON

CHAIRMAN

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.

The effect of any event relating to the year ended 31 August 2024, which occurred before the date of approval of the financial statements by the Board of Trustees, has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2024 and the results for the year ended on that date.

The functional currency of the Charity is GBP and amounts in the financial statements are rounded to the nearest pound.

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.

Using the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the wider economic environment has had no material impact on this assessment.

Legal status

The Latin Programme - Via Facilis is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member. The registered address is Suite 285, 124 City Road, London, EC1V 2NX.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 10 of the financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable. Client contributions are classed as donations as they are entirely voluntary and do not impact access to service.

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

1. Accounting policies (continued from previous page)

Income (continued from previous page

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Income from charitable activities and other trading activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:

Project equipment 3 years

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and accruals

Creditors are recognised where the Charity 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 the obligation can be measured or estimated reliably.

Pensions

The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Accounting policies (continued from previous page)

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

2. Comparative statement of fnancial activities

Notes Income from: Donations & legacies 3 Charitable activities 4 Total income Expenditure on: Fundraising costs 5 Charitable activities 5 Total expenditure Net income/(expenditure) Reconciliation of funds: Total funds brought forward 9 & 10 Total funds carried forward 9 & 10	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ 12,406 6,624 19,030 113,850 - 113,850
	126,256 6,624 132,880
	463 - 463 159,642 4,375 164,017
	160,105 4,375 164,480
	(33,849) 2,249 (31,600) 53,379 13,051 66,430
	19,530 15,300 34,830

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

3. Income from donations and legacies

Grants Classical Association British Society of Soil Total grants Donations Online donations Sales Grants Classical Association Garfeld Weston Total grants Donations Online donations	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 £ £ £ - 4,831 4,831 410 - 410
	410 4,831 5,241 41,796 - 41,796 1,092 450 1,542 293 - 293
	43,591 5,281 48,872
	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ - 6,624 6,624 5,000 - 5,000
	5,000 6,624 11,624 2,531 - 2,531 4,875 - 4,875
	12,406 6,624 19,030

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Income from charitable activities

5. Total expenditure Education and training Education and training Fundraising costs Charitable activity costs Direct charitable activity costs Education and training Summer school Total direct charitable activity costs Staff salary costs Other staff costs Administration Website and promotional costs Governance Total charitable activity costs Total costs	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 £ £ £ 101,250 - 101,250
	101,250 - 101,250
	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ 113,850 - 113,850
	113,850 - 113,850
	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 £ £ £ - - - 3,840 - 3,840 - 5,112 5,112
	3,840 5,112 8,952 143,193 598 143,791 944 324 1,268 1,565 324 1,889 825 - 825 3,410 - 3,410
	153,777 6,358 160,135
	153,777 6,358 160,135

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

5. Total expenditure (continued from the previous page)

Fundraising costs Charitable activity costs Direct charitable activity costs Education and training Summer school Total direct charitable activity costs Staff salary costs Other staff costs Administration Website and promotional costs Governance Total charitable activity costs Total costs	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ 463 - 463 5244 - 5,244 - 4,375 4,375
	5,244 4,375 9,619 145,088 - 145,088 251 - 251 3,905 - 3,905 976 - 976 4,178 - 4,178
	159,642 4,375 164,017
	160,105 4,375 164,480

An analysis of staff costs can be found in note 6.

Governance costs consists of the following:

Independent examination Bookkeeping and secretariat Insurance	Total Total Year ended Year ended 31 Aug 2024 31 Aug 2023 £ £ 1,584 2,424 1,171 1,085 655 669
	3,410 4,178

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Staff costs

Gross salaries Employer’s national insurance contribution Employer’s pension	Total Total Year ended Year ended 31 Aug 2024 31 Aug 2023 £ £ 133,493 134,739 6,392 6,620 3,906 3,729 143,791 145,088

The average headcount during the period was 5 persons (2023: 7 persons).

No employee received employee benefits of more than £60,000 (2023: Nil).

The total employee benefits paid to key management personnel during the year was £57,477.

7. Tangiable fxed assets

Cost As at 1 September 2023 As at 31 August 2024 Accumulated depreciation As at 1 September 2023 As at 31 August 2024 Net book value As at 1 September 2023 As at 31 August 2024	Project Total equipment Total £ £ 1,258 1,258
	1,258 1,258
	1,258 1,258
	1,258 1,258
	- -
	- -

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

8. Debtors and prepayments

Latin Programme - Via Facilis nual report and fnancial statements Debtors and prepayments	Year ended 31 August 2024
Debtors Prepayments Other debtors	Total Total Year ended Year ended 31 Aug 2024 31 Aug 2023 £ £ 46,000 - 143 - 286 -
	46,429 -

9. Creditors: amounts falling due within one year

Accruals Deferred income HMRC control account Pension control account	Total Total 31 Aug 2024 31 Aug 2023 £ £ 3,513 2,250 81,600 - 2,025 1,903 720 1,061 87,858 5,214

Deferred revenue relates to amounts received in advance for the 2024/25 finacial year and can be analysed as follows:

As at 1 September 2023 Amounts released in year Amounts deferred in year As at 31 August 2024	Total Total Year ended Year ended 31 Aug 2024 31 Aug 2023 £ £ - - - - 81,600 -
	81,600 -

Charity number 1126564 Company number 06655988

Year ended 31 August 2024

The Latin Programme - Via Facilis Annual report and financial statements

Analysis of charity funds

Restricted funds Summer school St Mary’s, Brent Restricted funds Unrestricted funds Total funds Restricted funds Summer school St Mary’s, Brent Restricted funds Unrestricted funds Total funds	Balance Income Expenditure Transfers Balance brought for the in the between carried forward period period funds forward Year ended Year ended Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 31 Aug 2024 31 Aug 2024 £ £ £ £ £ 10,300 5,281 (6,358) - 9,223 5,000 - - (5,000) -
	15,300 5,281 (6,358) (5,000) 9,223 19,530 144,841 (153,777) 5,000 15,594
	34,830 150,122 (160,135) - 24,817
	Balance Income Expenditure Transfers Balance brought for the in the between carried forward period period funds forward Year ended Year ended Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ £ £ 8,051 6,624 (4,375) - 10,300 5,000 - - - 5,000 13,051 6,624 (4,375) - 15,300 53,379 126,256 (160,105) - 19,530 66,430 132,880 (164,480) - 34,830

Summer school

We were awarded funding by the Classical Association to run the 2024 Summer School, ‘terra firma’, which ran for 5 days at a London school, and also had an online component. The funding covered costs such as venue hire, staffing costs and some marketing for the event.

St Mary’s, Brent

We were awarded funding to cover core costs which were spent in prior years and so this has been reflected as a transfer to unrestricted funds in the current year.

Charity number 1126564 Company number 06655988

The Latin Programme - Via Facilis Annual report and financial statements

Year ended 31 August 2024

Current assets Current liabilities Current assets Current liabilities	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2024 31 Aug 2024 31 Aug 2024 £ £ £ 103,452 9,223 112,675 (87,858) - (87,858)
	15,594 9,223 24,817
	Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Aug 2023 31 Aug 2023 31 Aug 2023 £ £ £ 24,744 15,300 40,044 (5,214) - (5,214)
	19,530 15,300 34,830

11. Analysis of net assets

12. Trustee remuneration

During the year, no Trustee received any remuneration (2023: £Nil). No members of the Board of Trustees received reimbursement of expenses (2023: £Nil).

13. Related party transactions

During the year there were no related party transactions (2023: £Nil).

Charity number 1126564 Company number 06655988

Contents

Reference and administrative details

Charity number

Company number

Trustees

Principal staff

Independent examiners

Trustees’ annual report

Aims and objectives

Significant activities

Other significant activities and developments during the year included the following:

Future plans

Financial review

Reserves policy

Structure, governance and management

Governing Document

Recruitment and Appointment of Trustees

Statement of Board of Trustees’ responsibilities

zippy woolfson

ZIPPY WOOLFSON

CHAIRMAN

Independent examiner’s report

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

ANDREW PHILIP NASH FCA

Statement of financial activities

Balance sheet

zippy woolfson

ZIPPY WOOLFSON

CHAIRMAN

Notes to the financial statements

1. Accounting policies

Going concern

Legal status

Fund Accounting

Income

1. Accounting policies (continued from previous page)

Debtors and prepayments

Creditors and accruals

Pensions

Financial instruments

Critical estimates and judgements

2. Comparative statement of fnancial activities

3. Income from donations and legacies

5. Total expenditure (continued from the previous page)

7. Tangiable fxed assets

8. Debtors and prepayments

9. Creditors: amounts falling due within one year

Summer school

St Mary’s, Brent

11. Analysis of net assets

12. Trustee remuneration

13. Related party transactions