Council for Learning Outside the Classroom
(A Company Limited by Guarantee)
Trustees Annual Report and Financial Statements Year Ended 31 March 2024
(Charity Number 1127802)
Company Registration Number: 06778701 (England & Wales)
Council for Learning Outside the Classroom
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|Contents|Page|
|Reference and|administrative|details|1|
|Trustees’|annual|report|2|
|Independent examiner's report on|the|financial|statements|12|
|Statement of Financial|Activities|incorporating|income &|Expenditure|Account|13|
|Balance|Sheet|14|
|Notes to the|Financial|Statements,|incorporating:|
|Statement|of Accounting|Policies|1S|
|Other|Notes to the|Financial|Statements|18|
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Council for Learning Outside the Classroom
Page 1
Reference and Administrative Details
The trustees present their report and the financial statements of the charity for the period ended 31 March 2024.
Charity name Council for Learning Outside the Classroom Registered charity number 1127802 Company Registration Number 06778701 Registered office and operational address CLOtC Head Office Preston Montford Montford Bridge Shrewsbury SY¥4 IHW Appointed / Trustees Steven Dool — Chair reappointed Resigned Justin Dillon Peter Carne (co-opted) 31/01/2024 lan Mcinnes Gill Harvey David Scourfield Louise Edwards Felix Pepler Simon Ward Kate Lodge 15/11/2023 Chief Executive Officer Anne Hunt Company and honorary secretary Not appointed tndependent Examiner Mr Darren Little Saint and Co The Old Police Station Church Street Ambieside Cumbria LA22 OBT Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Council for Learning Outside the Classroom
Page 2
Trustees’ Report for the Year Ended 31 March 2024
The Trustees are pleased to present their annual Director's Report together with the financial statements of the charity for the year ended 31 March 2024 which are also prepared to meet the requirements for a Director's Report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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) .
Chair's Report
Dear members and partners,
In my final year as Chair and a Trustee, | am pleased to report that our charity continues to grow, strengthen and further develop. On behalf of Trustees and Members, | must again give sincere thanks and appreciation to our CEO and Officers, who have imaginatively and conscientiously maintained our profile and position as the go-to umbrella organisation, linking all sectors in the field with schools, to enhance learning outside the classroom (LOtC).
Funding our activities remains one of our main challenges as a charity. Having built up our cash reserves in the 22/23 financial year, we were able to plan to return to a full complement of staff in 23/24 and invest in further development too, on the basis that we also achieved our first ever supporter income target of £50,000. t am happy to report that the 23/24 accounts reflect that we were successful in achieving our budget and delivery plans, including the new income generation target. There was no time for complacency however, as costs continued to increase, so budgeting for the 24/25 financial year was challenging and necessitated us to plan to cut expenditure and increase our supporter income target. At the time of writing we remain on plan for the 24/25 financial year too, but achieving this remains challenging. We predict that this and the next few years will remain challenging for us as we have actively chosen to invest our resource and time into development rather than growth, as we identified that critical developments were needed before we could enter a growth phase. Updating and increasing the rigour of the Learning Outside the Classroom Quality Badge scheme and greatly improving our digital support for learning beyond the classroom, including creation of an online learning platform for schools, were some of the key milestones achieved during this development phase. Investment of time and budget in this way has challenged our reserves and capacity, but it has put us ina much stronger position to now be able to drive the charity forward. The costs of operating the LOtC Quality Badge are increasing year on year and have to be met by our other charitable activities, so evolving a more viable and resilient operating model for the complex and costly LOtC Quality Badge scheme is a key task for the charity going forward.
We are the only organisation supporting schools to embed LOtC across their whole school teaching practice. The team continue to help schools choose the best support option for them, either by making the most of the resources instantly available through CLOtC membership, or by helping them to work through the LOtC Mark Progress Tracker and work towards the LOtC Mark with access to comprehensive resources available on demand or through mentoring. It is with thanks to our sponsors and partners that we continue to improve and develop our work with schools. We remain inspired and motivated by the schools who show their commitment to LOtC as a valuable practice, enriching their curriculum in a way that directly and positively impacts on learning, achievement, health, and wellbeing. We therefore energetically seek to expand our impact across the UK by working with existing partners and new supporters of our cause.
The recently published impact report from our partnership project with the Canal and River Trust in the West Midlands, funded by The Green Recovery Challenge Fund, makes compelling reading. Evaluation of our unique mentoring offer confirmed it delivers fast and effective change in schools, with marked increases to pupil learning, wellbeing, nature connection and proconservation outcomes. It provides a simple way for education settings to design and develop a curriculum that utilises the school, local, national, and international communities within which they operate, and one that improves progress and achievement for young people.
Council for Learning Outside the Classroom
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Trustees’ Report for the Year Ended 31 March 2024
The CLOtC website is now a more user-friendly tool for schools to engage in developing this important dimension of the curriculum. Behind the website is a hard-working, determined and skilled team of staff eager to help professionals explore, plan, deliver and sustain LOtC within their organisation.
While this annual report is important in keeping Members, Partners and wider stakeholders aware and updated on the work of the charity, it is worth reminding ourselves that the impact of this work is enjoyed by thousands and thousands of young people up and down the UK. With your continued active support and participation, we can reach even more young people, bring their learning alive and make it real and relevant.
Thank you to all Trustees and staff for the support and collegiality given to me while | have been chair. My very best wishes for every success in the future.
Mr Steven Dool Chair
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Council for Learning Outside the Classroom
Trustees’ Report for the Year Ended 31 March 2024
Objectives and Activities
Summary of the objects of the charity set out in its governing document
The main aim of the Council for Learning Outside the Classroom (as stated in its Memorandum of Association) is: To promote and champion learning outside the classroom to enable all children and young people and adults to benefit from increased opportunities for high-quality and varied educational experiences.
CLOtC's mission is to ensure every child and young person has the opportunity to experience and benefit from the world beyond the classroom as an essential part of their learning and development, whatever their age, ability or background.
The Council is committed to enabling all children and young people to access the benefits of learning outside the classroom, regularly, frequently, and in ways that allow a progression of experiences. We were set up as a charity to:
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¢ Bea leading voice for learning outside the classroom © Influence and improve learning outside the classroom policy and practice e Raise the profile of learning outside the classroom and promote its benefits
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¢ Provide support for education and LOtC professionals, so high quality learning outside the classroom can meet the needs of children and young people
The Council is built upon a partnership of stakeholders who come together to further the principles of LOtC. This partnership gives us a unique foundation of support and knowledge that empowers us to fulfil our aims.
The Council was set up in 2009 in response to an Education Select Committee and to take forward the aims of the Learning Outside the Classroom Manifesto, and as such has previously articulated in its annual reports a range of responsibilities including the following long list: -
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e Develop as the leading voice for learning outside the classroom; ¢ Influence learning outside the classroom policy and practice; e Raise the profile of learning outside the classroom and promote the benefits;
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e Consult with and represent the views of the wider LOtC partnership;
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e Act as the consultative body for the development of policy and legislation; e Drive an LOtC Action Plan; e Maintain the cohesion of the LOtC partnership; ¢ Communicate with all stakeholders, and provide an open access website for all stakeholders and interested Parties; ¢ Maintain an overview of learning outside the classroom and act to resolve common issues; * improve the quality of learning outside the classroom through the LOtC Quality Badge scheme;
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Provide support, aiming for high quality learning outside the classroom that meets the needs of young people;
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e Commission and/or undertake research;
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e Access funds and/or generate income to enable more young people to access learning outside the classroom;
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e Provide strategic direction for the LOtC Quality Badge scheme and be the “awarding authority".
CLOtC receives no core funding and remains under-resourced to perform this wide range of responsibilities. Our strategy (202024) was to review, consolidate, and ensure our services were fit for purpose. During 23/24 we continued focusing on three core areas of CLOtC delivery:
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quality assurance
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e training and CPD e and where capacity allows on advocacy and facilitation.
The staff and Trustee Board have worked together to continue developments in each of these 3 core areas, and to identify and start to begin to secure the resources necessary to strengthen the charity through growth.
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Council for Learning Outside the Classroom
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Trustees' Report for the Year Ended 31 March 2024
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The Council has a Board of Trustees which includes:
Eight Trustees elected by the membership - four members drawn from the user constituency (for example, governors, parents, teachers), and four for members drawn from the provider constituency (for example, providers of creative experiences, adventurous activities). Others can be co-opted as needed.
1 new appointment was made at the 2023 AGM. One retirement was noted in early 2024.
Objectives and activities for the Public Benefit
The Trustees have given consideration to the charity commission’s general guidance on public benefit when reviewing the objectives and in planning for future activities.
Trustees’ responsibilities in relation to the financial statements
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company at the balance sheet date and of its incoming resources and application of resources, including the statement of financial activities for the financial year. In preparing those financial statements, the trustees are required to:
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Observe the methods and principles in the Charities SORP;
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¢ select suitable accounting policies and then apply them consistently; ¢ make judgments and accounting estimates that are reasonable and prudent; ¢ state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Council for Learning Outside the Classroom
Trustees’ Report for the Year Ended 31 March 2024
Structure, Governance and Management
Governing Document
The Council for Learning Outside the Classroom (CLOtC) is a Company Limited by Guarantee which means that each Board Member (Trustee) has to pay up to EIO if the company needed resources upon winding up. The Company is also a Registered Charity.
The Company is governed by its Memorandum and Articles of Association dated 22 December 2008, the date the charity was incorporated.
The board of trustees administers the charity. It comprises of people with the necessary skills and experience to manage the work of the charity gained from educational, provider and user backgrounds. It meets as a minimum four times each year.
A Chief Executive Officer is appointed by the trustees to manage the charity's day to day operations.
The trustees have a risk management policy and risk register which continually reviews the risks the charity may face. The main risks are financial, as the lack of core funding and rising costs require an increasingly large need to raise funds to cover all operating, and development costs, including operation and development of the complex, costly and yet vitally important LOtC Quality Badge scheme. This continues to present a lack of financial security. The trustees are working on these issues and supporter and fundraising strategies, and development plan, are in place to mitigate the risk both in the short term and going forward.
In addition to the board, which is responsible for making strategic decisions for the charity, the Council also has two committees, with specific delegation of authority for finance and audit, and for the LOtC Quality Badge.
Finance and Audit Committee
Covers legal, finance and HR issues, and includes keeping the governance of the Council under review. This continued to meet monthly during this financial year.
LOtC Quality Badge Committee
Responsible for advising on: the strategic development of the LOtC Quality Badge; approval of Awarding Bodies; development of the quality indicators; dealing with complaints; and moderation. This met every 4 months and over this period and was able to assist with the review of the LOtC Quality Badge and delivery of the resulting action plan.
Members’ Liability
Members of the Board of Trustees, who are directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on the reference and administration page.
Board Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up.
Council for Learning Outside the Classroom Trustees’ Report for the Year Ended 31 March 2024
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Achievements and Performance
Annual performance review
This financial year was another one marked by considerable challenges for schools/educational settings, providers, and CLOtC, resulting from the slow recovery from the pandemic and the emerging financial crisis.
As a comparatively strong cash balance had been built up and carried forward from the previous financial year. The staff and Trustee team took the deliberate decision to continue investing in more of the organisational development needed to underpin future growth of the charity. This included ongoing actions to increase rigour across the LOtC Quality Badge scheme, and to improve our online support for providers and schools. These developments are needed before the charity can move into a growth phase and build net gain going forward. In the short term this required the 23/24 financial year's budget to be agreed as an intentional deficit budget, but one that would nonetheless deliver a closing cash position equivalent to or above many that the charity had delivered in previous years.
Part of the reason for the planned deficit was to return team capacity to that pre-Covid plus retention of the new part time post of LOtC Quality Badge Adviser and Special Projects Officer.
A short summary of headlines and highlights from 2023/24, plus additional notes at the time of writing, are presented below, and should be read alongside the financial overview.
Staffing
This year saw the return to a core staff team of CEO, Awards and CPD Manager, Communications and Marketing Manager, the Business Support Coordinator, totalling 4 full time equivalents. This was augmented with 2 further part time officers - a LOtC Quality Badge Adviser and a Project and Events Coordinator - and of course our many assessors. We are indebted to our dedicated and skilled staff and assessors for their ongoing support and passion for LOtC, and the way they continue to flex in line with constantly changing school and provider challenges and priorities. To help support our staff we introduced a new and comprehensive staff handbook of policies and procedures. A summary of our achievements and challenges is given below:
improving our offer to support schools/educational settings to adopt a LOtC approach
Our package for educational settings - Learning Beyond — was launched in the previous year and has 3 levels of support: CLOtC Membership, LOtC Mark Direct and LOtC Mentoring. The development that took place this year was creation of a comprehensive online Learning Management Platform which was launched in March 2024 for schools opting to take up either LOtC Mark Direct or Mentoring.
Membership
The previous year saw the launch of our new CRM and website to improve member access to our school resources including online CPD, Learning Beyond guides, and newsletters. We were delighted to see that renewal of our different member categories in March 2024 was c80-90%. Uptake of an offer of 100 free memberships for schools { with thanks to Canal and River Trust and People's Postcode Lottery) was sold out within a few days. This year we responded to schools telling us that their time to attend live training online was more limited, so our CPD for schools is now pre-recorded and available to watch on demand.
LOtC Mark Direct
The LOtC Mark Direct offers schools access to a self-assessment ‘Progress Tracker’ and online learning platform including guides, videos, and case studies. These provide schools with a development framework and tools to help them audit, develop, and evidence their LOtC progression across the whole school, to a level that suits their own needs. We continue to work with schools and other educational settings to find ways to improve the Progress Tracker so that it is as supportive as possible in helping embed LOtC into teaching practice. Recruiting assessors for the LOtC Mark assessors remains a priority so we can continue assessing schools applying for and renewing their LOtC Mark. At time of writing we have 179 schools either with the award or working towards it and for the first time are piloting work with a whole academy trust so that all 31 of their schools can achieve the LOtC Mark. Capacity for teaching staff to take part in CPD and training remains an issue.
Council for Learning Outside the Classroom
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Trustees’ Report for the Year Ended 31 March 2024
LOtC Mentoring
The LOtC Mentoring route offers schools additional support from peers in other schools or from CLOtC staff who help them to work through their Progress Tracker. LOtC Mark schools are able to opt to become ‘LOtC Hubs' and offer mentoring to other schools. Further LOtC hubs are being recruited, along with LOtC Mark assessors, to increase capacity to deliver the Mentoring programme and Mark assessments. This year saw the evaluation period for our special project with over 500 schools in the West Midlands, delivered in partnership with Canal and River Trust and Green Recovery Challenge Fund. It also saw the start of a Legacy project which allowed us to offer ongoing mentoring to over 20 project schools. The impact report for the main project was launched in June 2024, and confirmed increases in the learning, wellbeing, nature connection and proenvironmental outcomes measured, using validated scales. This allowed us to confirm the success of the CPD and mentoring model in supporting schools to embed LOtC and havea significant positive impact on teaching, learning, and wellbeing outcomes.
improving our offer so more providers are quality assured for their LOtC delivery We continued to increase the rigour of the LOtC Quality Badge scheme this financial year, delivering an action plan created to respond to our review and its recommendations. The review had confirmed the high value that schools and their employers place on the scheme in supporting delivery of educational visits; and it also identified ways for us to improve the scheme, particularly in relation to the need for greater consistency across the different Awarding Bodies, and to ensure that our assessment processes can meet the needs of both providers and educational settings. Two working/stakeholder groups supported development and delivery of the actions that emerged from the review. Revising the Quality Indicators and the partnership agreements with Awarding Bodies took much more time and staff capacity than we had planned, due to the complexity and number of partners and their legal bodies involved. This had a profound negative impact on actions planned to grow the scheme in this financial reporting period and the next. However, the changes made do ensure the scheme is now up to date and fit for purpose for implementation in 2024/2025 and will finally allow us to deliver actions to support increased growth. As with the LOtC Mark, we have developed the LOtC Quality Badge scheme and resources so that they present a development framework to help providers ensure they have everything in place to meet school needs and to identify ways to improve their practice too. A key action going forward into 24/25 is the need to review and develop a more viable operating model/s for the LOtC Quality Badge scheme, as the increasing cost of subsidising this scheme through CLOtC's other charitable activities, with no financial support coming from the schools, their employers and advisers who are its main beneficiaries, is becoming unsustainable.
This year we also developed and launched our first ever provider membership offer - including live CPD events which are proving really popular. CLOtC Membership fees play a really important role in supporting the costs of operating the LOtC Quality Badge scheme, so maintaining and growing our membership is vital to CLOtC and the LOtC Quality Badge.
Special Projects
This year saw the evaluation of our Green Recovery Challenge Funded project with the Canal and River Trust: the Waterways, Wildlife and Wellbeing schools project. This project allowed us to support over 500 schools in areas of high deprivation in the West Midlands with free CLOtC membership; and of those 140 were funded to take part in mentoring or other training to help them embed LOtC. The training offer included hands on nature connection and conservation activities around local inland waterways, Visit Leader Training in partnership with local Outdoor Education/Education Visit Advisers, and Nature Connectedness CPD for teachers. As above, this support resulted in increases (some of them statistically significant) in pupil wellbeing, learning and pro-environmental outcomes, and in many outcomes for teachers and schools too. These included embedding LOtC across whole school teaching practice, adding value to the delivery of our partner's local activity programme. We were also able to run our first annual conference since Covid, so in March 2024, thanks to our sponsors, we hosted over 300 delegates at West Midlands Safari Park to share inspiration and ideas for taking learning beyond the classroom.
Communications We strive to ensure all members and our sector partnerships continue to have access to the very latest guidance regarding educational visits and learning beyond the classroom, including guidance from the DfE and Welsh Government. The new website and CRM are greatly improving our ability to communicate effectively with our many different audience groups and stakeholders. Our new Communications and Marketing Manager started to develop our strategy for strengthening our promotions. Our short film about LOtC was shortlisted as a finalist in the Smilley Film awards.
Council for Learning Outside the Classroom
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Trustees’ Report for the Year Ended 31 March 2024
Advocacy
There is ongoing work with and on behalf of all LOtC sectors to champion the role of LOtC, including to highlight the financial and other challenges being experienced by many LOtC providers and schools. CLOtC now sits on DfE's Out of School Settings Working Group, and now chairs a new DfE liaison group on LOtC which exists to provide ongoing expert support for DfE on LOtC. To assist our role in this we aim to find the resource needed to review, support, and develop our CLOtC sector partnerships, as these stakeholder groups should play a role in facilitating a more coherent voice from across the many different sectors that CLOtC needs to champion. We continue to focus our capacity on attending key national networking conferences, such as the Museum and Heritage Show and those hosted by GEM and School Travel Forum, and on key regional events such as Surrey Outdoor Learning.
CLOtC Website and Customer Relationship Management
Work continued to develop the new website and online portals for all our members and award holders. After the usual teething troubles we are now seeing the benefits of having systems and processes that are modern and that can deliver the automation and business reporting that we need to underpin our growth and development. For example all award applications and their associated information are now being submitted through an online portal which makes tracking and processing more efficient.
Supporter income
The 2023-24 financial year was always set to be a more challenging year for us to navigate than the previous two, as the decision was made to progress with an agreed deficit budget to allow staff capacity for essential development. For this reason the budget included our first ever supporter income target of £50k. A fundraising strategy was created and a supporter pipeline introduced to help us generate targeted support for our 3 strategic delivery areas: Quality Assurance, CPD and Training, and Advocacy and Facilitation. We were delighted to work with the Commission on Young Lives to submit a joint proposal to the UK fund, using learning from our project in the West Midlands and showing how LOtC can help schools act as hubs to connect with other services available to support children and young people in their local community.
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Council for Learning Outside the Classroom
Trustees’ Report for the Year Ended 31 March 2024
Financial Review
Financial review
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The CEO, Chair and Trustees continue to share a commitment to stabilise the charity's finances. Having reversed the trend of diminishing unrestricted funds, a deficit budget was agreed for this financial year to allow for investment in development. The Trustees and staff are nonetheless committed to building and retaining a strategic reserve of at least 3-6 months operating costs.
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¢ However, there were ongoing challenges for educational settings and providers during this financial year as a result of the pandemic, which continued to challenge our ability to maintain our operations or grow them.
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¢ The funds carried forward in March 2024 were £32,717 (2023: £85,309)
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¢ Despite the ongoing external challenges related to Covid recovery and the financial crisis, and the internal challenges related to the team needing to focus time on operational processes and development and to achieve a supporter income target of £50k, our closing balance for 23/24 came in on plan. We remain grateful to all our sponsors and supporters for their support in achieving this outcome.
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¢ We also remain grateful to our staff who display loyalty, commitment and acceptance of an ever-changing pattern of work across the year in line with operational and budget need.
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¢ Trustees‘ considered approach to financial management, with special thanks to the Financial Audit Committee chaired by Simon Ward who continued to review the financial situation and support the CEO on a monthly basis.
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The charity did not have the reserves to allow for another deficit budget in 24/25. Yet the organisation is still actively negotiating a deliberate risk strategy of both reversing the trend of diminishing funds and increasing the standards needed to transition to a more viable operating model. Development of the LOtC Quality Badge rigour in 22/23 and 23/24 have been important first steps to help this transition and can now underpin future growth of the scheme to a level needed to offset fixed costs. The cost of running the LOtC Quality Badge scheme is considerable and is increasing every year in line with market trends. This cost needs to be met by CLOtC’s other charitable activities, such as membership. In line with recommendations from the review, going forward we need to find creative ways to ensure that the scheme's key beneficiaries (schools, their employers, and their advisers across the UK) can help support the costs of the scheme whilst costs to LOtC Quality Badge holders remain affordable. With development time needed to review and agree a more viable operating model, and with costs rising annually, achieving a balanced budget in 24/25 and 25/26 pose considerable challenges for the team.
Reserves Policy
The Trustees examined the charity's requirement for reserves in light of the main risks to the organisation.
The Trustees adopted the policy that unrestricted funds not committed and held by the charity should cover, in the event of it being wound up due to lack of funding, the equivalent of 3 months running costs including salaries, redundancy, notice pay, and related costs. This policy was used actively for guidance in 20/21. In line with pre-pandemic ambition, the intention is to move to holding a 6-month reserve as soon as possible.
The Trustees aim to ensure the continuation of core activities in the event of a significant drop in income.
Trustees review this and other policies as a minimum once a year.
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Council for Learning Outside the Classroom
Trustees' Report for the Year Ended 31 March 2024
Funds in Deficit
There are no funds in deficit.
Principal Risks and Uncertainties
Financial and Risk Management Objectives and Policies
The Trustees of the Council for Learning Outside the Classroom (CLOtC) take their governance responsibilities very seriously and as part of the efficient and effective operations of the charity continue to plan, monitor and review risk management in full. CLOtC has adopted the 5-stage process recommended by The Charity Commission in its guidance. Trustees discuss risk during Board meetings before any new strategic direction is agreed and have produced a risk management plan, which includes annual risk identification and assessment following input from both staff and trustees. Each risk is assessed on the basis of the likelihood of occurrence and the severity of the risk; and Trustees have considered what action needs to be taken to manage major risks. The risk management plan and risk register is reviewed at each Board meeting and Trustees are satisfied that systems and procedures are in place to manage the major risks to which the charity is exposed. Plans for Future Periods CLOtC current strategic priority remains to secure the future of CLOtC and show leadership in this area where capacity allows. Our 3 areas of strategic delivery are: Quality Assurance, Training and CPD, and Advocacy and Facilitation. We remain committed to working closely with partners to further mutual aims to ensure that LOtC is widely recognised for its role in supporting positive learning, health, and wellbeing outcomes for children and young people and adults in all contexts, especially for those who could benefit the most. The supporter income development pipeline is being delivered to help us diversify our income, increase our reserves, and support the number of staff we need to operate, develop, and grow. There are considerable challenges ahead as we transition to a new and more viable operating model. We continue to work closely with Outdoor Education Advisers/Education Visit Advisers where possible to strengthen and increase the national and local support offered to schools and providers, not least as our review confirmed the value of the LOtC Quality Badge scheme in supporting schools and their employers deliver educational visits. We also continue to consolidate and improve our core offer as detailed in the Achievements and Performance section.
Declaration
The trustees declare that they have approved the trustees’ report at their meeting and signed on its behalf by:
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Mr Steven Dool
Chair
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1D (1/2
Date
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Council for Learning Outside the Classroom
Independent Examiner's Report on the Financial Statements to the Trustees of Council for Learning Outside the Classroom
| report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purpose 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’).
The charity's trustees consider that an audit is not required for the year under section 144 of the Charities Act 2011 and that an independent examination is appropriate.
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 | have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination {other than that disclosed below) which gives me cause to believe that in, any material respect:
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Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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The accounts did not accord with the accounting 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 requirements 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)).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Darfen Little (Independent Examiner)
rand on behalf of
Saint & Co
Chartered Accountants & Statutory Auditors The Old Police Station
Church Street Ambleside Cumbria LA22 OBT
1NevemberLay vate
Council for Learning Outside the Classroom
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Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account)
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|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|General|Funds|2024|2023|
|Funds|
|Note|£|£|£|£|£|
|income and endowments from:|
|Donations|2|2,433|2,433|2,660|
|Charitable|activities|2|154,508|154,508|239,418|
|Other trading|activities|-|-|-|
|Investments|2|365|365|180|
|Total|157,306|-|-|157,306|242,258|
|Expenditure|on:|
|Raising funds|3|-|-|-|
|Charitable|activities|3|209,898|209,898|224,790|
|Other trading|activities|-|-|-|
|Total|209,898|-|-|209,898|224,790|
|Net income / (expenditure)|before|(52,592)|-|-|(52,592)|17,468|
|investment gains/(losses)|
|Net gains/(losses)|on|investments|-|-|-|
|Net income / (expenditure)|(52,592)|-|-|(52,592)|17,468|
|Transfers|between|funds|-|-|-|-|-|
|Other recognised|gains and|(losses)|
|Other gains/{losses)|-|-|-|
|Net movement|in funds|(52,592)|-|-|(52,592)|17,468|
|Reconciliation|of funds|
|Total funds brought forward|10|85,309|-|-|85,309|67,841|
|Total funds carried forward|10|32,717|-|-|32,717|85,309|
|=S———||——————_|_ |i_}|——|
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All of the charity's activities derive from continuing operations during the above financial periods.
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Council for Learning Outside the Classroom
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|||||||
|---|---|---|---|---|---|
|Balance Sheet as at 31 March 2024|Company Number|06778701|
|2024|2024|2023|2023|
|Note|£|£|£|£|
|Fixed|assets|
|Tangible|assets|7|-|-|
|Investments|-|-|
|Current|assets|
|Stock|-|-|
|Debtors|8|18,295|23,981|
|Cash|at bank and|in|hand|53,235|99,533|
|71,530|123,514|
|Liabilities|
|Creditors: Amount falling due|within|one year|9|(38,813)|(38,205)|
|Net current assets|32,717|85,309|
|Total|assets|less current|liabilities|32,717|85,309|
|Creditors: Amount falling due|after one year|-|-|
|Total net assets|less current|liabilities|32,717|85,309|
|Funds|of the academy trust:|
|Unrestricted|funds|32,717|85,309|
|Restricted|funds|-|-|
|Endowment|funds|-|-|
|Total funds|10|32,717|85,309|
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The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ending 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
a) Ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act
- b) Preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of 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 the financial statements, so far as applicable to the company.
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.
Approved by the Board of Directors and signed on its behalf by:
Mr Steven Dool Chair
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lO /HULA
Date
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Page 15
Council for Learning Outside the Classroom Notes to the Financial Statements for the Year Ended 31 March 2024
- Statement of Accounting Policies
A summary of the principal accounting policies adopted (which have been applied consistently, except where noted), judgements and key sources of estimation uncertainty, is set out below.
Legal Status
The charity is a company limited by guarantee and has no share capital. Its directors are its trustees and vice versa.
Basis of Preparation
The financial statements have been prepared in accordance with the 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 I st January 2019) — (Charities SORP (FRS 102)), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The charity meets the definition of a public benefit entity under FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Financial Statements
The accounts comprise two primary statements supported by notes. These statements are:
-
Statement of Financial Activities: This statement discloses all capital and income resources and expenditure and contains a reconciliation of all movements of the charity's funds. The figures are analysed between general and restricted funds.
-
¢ Balance Sheet — This summarises the assets that are used by the charity to achieve its objectives.
These accounts are prepared on an accruals basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid.
Going Concern
The accounts are prepared on the going concern basis, the trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Income
Income is included in the Statement of Financial Activities (SoFA) when:
© the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
¢ the monetary value can be measured with sufficient reliability.
All incoming resources are included in the Statement of Financial Activity when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Grants receivable are credited to income upon entitlement.
Donated Services and Facilities
Donated services or facilities are recognised as income when the charity has control over the item, any condition associated with the donated item have been met, the receipt of the economic benefit from use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt donated services and facilities are recognised on the base of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market, a corresponding amount is then recognised in expenditure in the period of receipt.
Page 16
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024
1. Statement of Accounting Policies (Continued)
Resources Expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Irrecoverable VAT is included as a cost of the applicable expenditure.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Tangible fixed assets and depreciation
Tangible fixed assets costing more than £500 are capitalised and included at cost (in the case of donated assets the fair value at the date of acquisition) including any incidental expenses of acquisition.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:
Fixtures, Fittings and Equipment 25% per annum, straight line
Company Limited by Guarantee
The company is limited by guarantee and in the event of it being wound up every member is liable to contribute a sum not exceeding £10. There are no shares of any class, either authorised or allocated.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11,19, FRS 102 SORP.
Pension Scheme
The charity operates a defined contribution pension scheme. The assets of the scheme are held outside the charity in independently administered funds. Contributions payable for the year are shown within the financial statements.
Page 17
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
1, Statement of Accounting Policies (Continued)
Fund Accounting
The charity’s accounts are divided into legally distinct categories which are defined as follows:
¢ Unrestricted or General funds
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.
° Designated funds
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
© Restricted funds
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which 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 the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.
Page 18
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
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|||||||||
|---|---|---|---|---|---|---|---|
|2.|Analysis of income|
|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|General|Funds|2024|2023|
|Funds|
|Donations and|legacies:|
|Donations|2,433|-|-|2,433|2,660|
|2,433|-|-|2,433|2,660|
|Previous year total|2,660|-|-|2,660|
|Charitable|activities:|
|Grants|;|
|Canal and|River Trust|30,000|-|-|30,000|109,365|
|Natural|England|4,999|-|-|4,999|-|
|income from|Charitable Activities|
|Membership|subscriptions|31,119|-|-|31,119|24,623|
|LOtC Quality Badge|86,941|-|-|86,941|71,300|
|Conference|income|750|-|-|750|31,015|
|CPD Training & Support|699|-|-|699|3,115|
|Other Contracted|Work and Admin|Fees|-|-|-|-|-|
|Mentoring|-|-|-|-|-|
|Other income|-|-|-|-|-|
|154,508|-|-|154,508|239,418|
|Previous year total|239,418|-|-|239,418|
|Income from|investments:|
|interest income|365|-|-|365|180|
|Other|-|-|-|-|-|
|365|-|-|365|180|
|Previous year total|180|-|-|180|
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Page 19
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 3. | Expenditure | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | General | Funds | 2024 | 2023 | ||
| Funds | ||||||
| Expenditureon raisingfunds: | ||||||
| Previousyeartotal | - | - | - | - | ||
| Expenditureon charitable activities: | ||||||
| Direct -Generaloperations | ||||||
| Staffcosts | 164,305 | - | - | 164,305 | 111,867 | |
| Consultants | - | - | - | - | 28,930 | |
| Project related expenditure | 1,025 | - | - | 1,025 | 18,358 | |
| Travel& subsistence | 2,583 | - | - | 2,583 | 2,004 | |
| Conferencecosts | - | - | - | - | 16,206 | |
| Qualityaccreditations costs | 17,280 | - | - | 17,280 | 22,889 | |
| Training&CPDcosts | 655 | - | - | 655 | - | |
| Insurance | 2,048 | - | - | 2,048 | 681 | |
| ITsupport | 4,266 | - | - | 4,266 | 6,378 | |
| (Treplacement | 686 | - | - | 686 | 330 | |
| Website costs | 3,102 | - | - | 3,102 | - | |
| Officeexpensesand storage costs | 4,515 | - | - | 4,515 | 3,717 | |
| Legal feesand subscriptions | - | - | - | - | 382 | |
| Bankcharges | 561 | - | - | 561 | 955 | |
| Trustees' expensesand meeting costs | 41 | - | - | 41 | 1,668 | |
| 201,067 | - | - | 201,067 | 214,865 | ||
| SupportCosts | ||||||
| Examinersfeesand accountancy | 2,016 | - | - | 2,016 | 1,920 | |
| Payroll support | 696 | - | - | 696 | 576 | |
| Financesupport | 6,119 | - | - | 6,119 | 7,429 | |
| 8,831 | - | - | 8,831 | 9,925 | ||
| Totalexpenditure | 209,898 | - | - | 209,898 | 224,790 | |
| Previousyeartotal | 224,790 | - | - | 224,790 | ||
| 4. | feesforexaminationoftheaccounts | Total | Total | |||
| 2024 | 2023 | |||||
| Current examiner'sfees | ||||||
| independent examiner’s fees Otherfees (forexample:financial advice,consultancy, independent examiner |
consultancy,accountancy | accountancy services) paidto the | 1,512 6,624 |
1,440 7,908 |
||
| 8136 | 9,348 |
Page 20
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 5. | Staffcosts | Total | Total | |
|---|---|---|---|---|
| 2024 | 2023 | |||
| The total staffcostsand employee benefits forthereporting period are analysed asfollows: | ||||
| Wagesand salaries | 149,145 | 103,482 | ||
| Employers‘ national insurance | 8,050 | 4,110 | ||
| Employer pension contributions | 7,110 | 4,275 | ||
| 164,305 | 111,867 | |||
| No employee received employee benefits ofmore than £60,000duringtheyear (2023: | Nil). | |||
| Theaverage numberofstafffortheyearwas: | 2024 | 2023 | ||
| —___§ ——_6 |
_SS _Ss |
|||
| Thenumberofemployeestowhom retirement benefitswere accruingwas asfollows: | 2024 | 2023 | ||
| ——__§ ——_§Se |
_Ss Se |
|||
| 2024 | 2023 | |||
| Keymanagement personnel | 46,265 | 23,324 | ||
| 46,265 | 23,324 |
6. Trustee remuneration and expenses
No remuneration was paid directly or indirectly out of the funds of the charity for the year to any trustee or to any person or persons known to be connected with any of them.
Page 21
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 7. Tangible FixedAssets |
Freehold | Furniture | |||
|---|---|---|---|---|---|
| Land& | Motor | Fittings& | ICT | Total | |
| Buildings | Vehicles | Equipment | Equipment | ||
| Cost | £ | E | £ | £ | £ |
| Asat01 April 2023 | - | - | 4,481 | - | 4,481 |
| Additions | - | - | - | - | - |
| Disposals | - | - | - | - | - |
| As at31 March2024 | - | - | 4,481 | - | 4,481 |
| Depreciation | |||||
| Asat01April 2023 | - | - | 4,481 | - | 4,481 |
| Charge in year | - | - | - | - | - |
| Disposals | - | - | - | : | - |
| Asat31March2024 | - | - | 4,481 | - | 4,481 |
| Netbookvalues | |||||
| Asat31March2024 | - | - | - | - | - |
| Asat01April2023 | - | - | : | - | - |
Council for Learning Outside the Classroom
Page 22
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 8. Debtors |
2024 | 2023 |
|---|---|---|
| £ | £ | |
| Tradedebtors | 18,295 | 22,679 |
| Prepayments | - | 1,302 |
| Accrued income | - | - |
| Other debtors | - | - |
| 18,295 | 23,981 | |
| 9. Creditors:Amounts FallingdueWithinOneYear |
2024 | 2023 |
| £ | £ | |
| Trade creditors | 1,957 | 4,275 |
| Taxation and social securitycreditors | 2,939 | 3,215 |
| Other creditors | - | - |
| Accruals | 2,016 | 3,108 |
| Deferredincome | 31,901 | 27,607 |
| 38,813 | 38,205 | |
| DeferredIncome | 2024 | 2023 |
| £ | £ | |
| Accruals and deferred income includes: | ||
| Deferred incomeat 1April2023 | 27,607 | 33,031 |
| Resourcesdeferred intheyear Amounts released frompreviousyears Deferred incomeat31March 2024 |
31,901 {27,607} 31,901 |
27,607 {33,031} 27,607 |
| Deferredincomecomprises: | ||
| Membership in advance Conference income inadvance |
23,801 8,100 |
12,608 |
| Grant fundinginadvance | - | 14,999 |
| 31,901 | 27,607 |
Page 23
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|10.|Funds|Balance|at|Incoming|Resources|Gains,|Losses|Balance at|
|01-Apr|resources|expended|and|Transfers|31-Mar|
|2023|2024|
|£|£|£|£|£|
|Restricted|General|Funds|
|Restricted|general funds|-|-|-|-|-|
|Other funds|-|-|-|-|-|
|Total|Restricted|Funds|-|-|-|:|-|
|Unrestricted|Funds|
|General funds|85,309|157,306|(209,898)|-|32,717|
|Total|Unrestricted Funds|85,309|157,306|(209,898)|-|32,717|
|Total Funds|85,309|157,306|(209,898)|-|32,717|
|The|specific|purposes for which the funds|are to|be|applied|are as follows:|
|General|Funds|
|Funds are to there to be|available to provide|a|productive return|over time|in|support|of the|charity's|aims.|
|Comparative|information|in|respect of the|preceding|period|is|as follows:|
|Balance|at|Incoming|Resources|Gains, Losses|Balance at|
|01-Apr|resources|expended|and Transfers|31-Mar|
|2022|2023|
|£|£|£|£|£|
|Restricted|General|Funds|
|Restricted|general funds|-|-|-|-|-|
|Other funds|-|-|-|-|-|
|Total|Restricted|Funds|-|-|-|-|-|
|Unrestricted|Funds|
|General funds|67,841|242,258|(224,790)|-|85,309|
|Total|Unrestricted|Funds|67,841|242,258|(224,790)|-|85,309|
|Total Funds|67,841|242,258|(224,790)|-|85,309|
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Page 24
Council for Learning Outside the Classroom
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
11. Analysis of Net Assets Between Funds
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||||||||
|---|---|---|---|---|---|---|
|Fund|balances at 31 March|2024 are represented|by:|Restricted|Restricted|
|Unrestricted|General|Fixed Asset|Total|
|Funds|Funds|Funds|Funds|
|£|£|£|£|
|Tangible|fixed|assets|-|-|-|-|
|Investments|-|-|-|-|
|Current|assets|71,530|-|-|71,530|
|Current|liabilities|(38,813)|-|-|(38,813)|
|Non-current|liabilities|-|-|-|-|
|Total Net Assets|32,717|-|-|32,717|
|Comparative|information|in respect of the preceding|period|is|as follows:|
|Restricted|Restricted|
|Unrestricted|General|Fixed Asset|Total|
|Funds|Funds|Funds|Funds|
|£|£|£|£|
|Tangible fixed|assets|-|-|-|-|
|investments|-|-|-|-|
|Current assets|123,514|-|-|123,514|
|Current|liabilities|(38,205)|-|-|(38,205)|
|Non-current|liabilities|-|-|-|-|
|Total Net Assets|85,309|-|-|85,309|
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12. Related party transactions
There were no related party transactions in the year
13. Taxation
The charitable company is exempt for Corporation Tax on its charitable activities. The Trustees have reviewed the charity's activities and are confident that they further the company's charitable aims and as such are considered to be primary purpose trading.
14. Pension Commitments
The charity contributes to a defined contribution pension scheme operated with the new Auto-enrolment Legislation. The assets are held and administered by the Aegon pension scheme. The pension cost charge represents contributions payable by the charity to the pension scheme and amounts to £7,110 (2023 : £4,275).
15. Donated Goods and Services
Storage facilities have been provided free of charge, an amount of £2,308 (2023 : £2,308) has been included as a donation to reflect this.