2022-07-31-accounts - Ascentis

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						Page
Charity reference and administrative		details
Trustees' annual report
Independent auditor's report	to the	Members	and Trustees
Consolidated statement of financial expenditure account)		activities	(incorporating		the income and	12
Charity statement offinancial account)	activities (incorporating			the income and expenditure		13
Conslidated balance sheet						14
Charity balance sheet						15
Conslidated and charity cash	flow statements					16
Notes to the accounts						17

Registered	Registered	charity	name	name	Ascentis
Charity	registration		number		1129180
Company		registration		number	06799564
Principal	office				Ascenits House
					3 Mannin Way
					Caton Road
					Lancaster
					Lancashire
					LA1 3SW
The Trustees					S Carlisle
					P C Wilkinson
					A Bolton
					R Davies
					P Rowe
					A Rushton
					J Robinson
					W Robinson
					M McTague
Chief executive officer					P C Wilkinson
Secretary					F Lugiano
Auditor					MHA Moore and Smalley
					Chartered Accountants	8 Statutory	Auditor
					Priory Close
					St Mary's Gate
					Lancaster
					Lancashire
					LA1 1XB

ASCENTIS (COMPANY LIMITED BY GUARANTEE) INOEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF ASCENTIS ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2022 Auditorfs responsibilities for the audit of the financial statements {¢ontinuedl A further description of our responsibilrties is aVailae on the Financial Reporling Council's website at.. https Ilwv.fr¢.org uKlauditorslaudil-8ssurancelauditor-s-responsibililies-for-the-audil-of-the-fdesCrlpt1On-ol- the-audiloeAE20h800h995.iespon&bilities-for. This desCrlon fmS part of our auditorfs rep)rt. Jenny Mccabe (Senior Statutory Auditor) For and on behalf of MHA Moore and Smalley Chartered Accountants and Statutory Auditor Priory Close St Mary's Gale Lancaster LA1 1XB Date.. 0610112023 MHA Moore and Smalley is eligible to acl as an aLrtorin tem?s of section 1212 of the COmpanS Act 2006.

				Unrestricted	Restricted	Total funds	Total funds
				funds	funds	2022	2021
						E
Income from:
Charitable	activities			5,548,531		5,548,531	5,458,698
Investments				2,747		2,747	2,707
Other				52,588		52,588	65,864
Tota I				5,603,866		5,603,866	5,527,269
Expenditure on:
Charitable	activities			5,361,692		5,361,692	4,680,902
Tota I				5,361,692		5,361,692	4,680,902
Net income before transfers				242,174		242,174	846,367
Transfers
Net movement		in	funds	242,174		242,174	846,367
Reconciliation		offunds:
Total funds	brought		forward	6,092,886		6,092,886	5,246,519
Total funds carried forward				6,335,060		6,335,060	6,092,886

			Unrestricted	Restricted	Total funds	Total funds
			funds	funds	2022	2021
				E		E
Income from:
Charitable activities			4,490,802		4,490,802	4,541,462
Trading income			87,501		87,501	4,232
Investments			2,747		2,747	2,707
Other			36,913		36,913	56,826
Tota I			4,617,963		4,617,963	4,605,227
Expenditure on:
Charitable activities			4,180,549		4,180,549	3,845,678
Tota I			4,180,549		4,180,549	3,845,678
Net income before transfers			437,414		437,414	759,549
Transfers
Net movement	in	funds	437,414		437,414	759,549
Reconciliation	of	funds:
Total funds brought		forward	6,005,793		6,005,793	5,246,244
Total funds carried forward			6,443,207		6,443,207	6,005,793

					2022		2021
					F		E
Fixed assets
Tangible assets				11	1,695,370		1,804,803
Intangible assets				12	4,050		3,863
						1,699,420		1,808,666
Current assets
Debtors				13	478,388		545,395
Cash at bank and		in	hand		4,842,820		4,579,671
					5,321,208		5,125,066
Creditors:	amounts		falling due within
one year				15	(685,568)		(840,846)
Net current	assets					4,635,640		4,284,220
Total assets less		current liabilities				6,335,060		6,092,886
Provisions	for lia	bilities
Net assets						6,335,060		6,092,886
Funds:
Unrestricted	funds			17		6,335,060		6,092,886
Tota I funds						6,335,060		6,092,886

						2022		2021
						E		E
Fixed assets
Tangible assets					11	1,695,370		1,804,803
Intangible	assets				12	4,050		3,863
							1,699,420		1,808,666
Current assets
Debtors					13	600,002		620,504
Investments					14	2		2
Cash at bank and			in	hand		4,792,955		4,372,187
						5,392,959		4,992,693
Creditors:		amounts		falling due within
one year					15	(649,172)		(795,566)
Net current		assets					4,743,787		4,197,127
Total assets less			current liabilities				6,443,207		6,005,793
Provisions		for lia	bilities
Net assets							6,443,207		6,005,793
Funds:
Unrestricted		funds			17		6,443,207		6,005,793
Tota I funds							6,443,207		6,005,793

		Group	Group		Charity	Charity
		2022	2021		2022	2021
		Tota I	Total		Tota I	Total
			E		E	F
Cash generated in operating activities		426,992	1,203,889		584,611	1,078,766
Cashflows from investing activities
Investment income		2,747	2,707		2,747	2,707
Purchase oftangible fixed assets		(213,540)	(1,649,400)		(213,540)	(1,649,400)
Purchase of intangible fixed assets		(4,050)			(4,050)
Receipts from sale offixed assets		51,000	9,266		51,000	9,266
Cash used in investing activities		(163,843)	(1,637,427)		(163,843)	(1,637,427)
Increase/ (decrease) in cash and	cash
equivalents in the year		263,149	(433,538)		420,768	(558,661)
Cash and cash equivalents brought	forward	4,579,671	5,013,209	4,372,187		4,930,848
Cash and cash equivalents carried
forward		4,842,820	4,579,671	4,792,955		4,372,187
Reconciliation ofnet movement	in funds to net cashflow		from operating		activities
Net movement in funds		242,174	846,367		437,414	759,549
Investment income received		(2,747)	(2,707)		(2,747)	(2,707)
Depreciation and amortisation		277,400	138,400		277,400	138,400
Decrease in debtors		67,007	133,431		20,502	102,671
(Decrease)/Increase in creditors		(155,278)	76,085		(146,394)	68,540
(Loss)/profit on disposal offixed assets		(1,564)	12,313		(1,564)	12,313
Net cash generated in operating
activities		426,992	1,203,889		584,611	1,078,766
Components ofcash and cash equivalents
Cash at bank and in hand		4,842,820	4,579,671	4,792,955		4,372,187
		4,842,820	4,579,671	4,792,955		4,372,187

assets, less their residual value, over	their expected useful lives
Office equipment	3to 5years
Fixtures and fittings	5to 7 years
Motor vehicles	2 to 3years
Property improvements	5to 15years

Group			Unre stricted	Restricted	Tota I	Total
			fundsf	funds	2022 E	2021 F
Awarding	qualification	income	4,490,802		4,490,802	4,541,462
IDLS income			1,057,729		1,057,729	909,908
VAL income						7,328
			5,548,531		5,548,531	5,458,698
Charity
Awarding	qualification	income	4,490,802		4,490,802	4,541,462
			4,490,802		4,490,802	4,541,462

Charity	Only			Unrestri cted	Restricted	Tota I	Total
				funds E	funds E	2022f	2021 E
Donation	from	trading	subsidiary	87,501		87,501	4,232
				87,501		87,501	4,232

Group	and	charity	stricted	Restricted	Tota I	Total
			funds	funds	2022	2021
						F
Bank	interest	receivable	2,747		2,747	2,707
			2,747		2,747	2,707

Other i	ncom	e
Group			Unrestricted	Restn cted	Tota I	Total
			funds	funds	2022	2021
			E		E
Grant income			52,588		52,588	65,572
Other sundry		income				292
			52,588		52,588	65,864
Charity			Unrestri cted	Restricted	Tota I	Total
			funds	funds	2022	2021
			E	f		E
Grant income			33,088		33,088	55,817
Interest	on group loan		3,825		3,825	1,009
			36,913		36,913	56,826

Expenditure on c	haritable	activities
Group			Promotion	ofeducation
			and training		Tota	I	Total
			Unrestricted	Restricted	2022		2021
				E			f
Costs ofgenerating	awarding	qualification
income			2,083,840		2,083,840		1,887,152
Costs ofgenerating	IDLS income		667,033		667,033		490,286
Costs ofgenerating	VAL income		9,906		9,906		9,092
Support costs (see	note 8)		2,600,913		2,600,913		2,294,372
			5,361,692		5,361,692		4,680,902

Charity
					Tota I	Total
			Unrestricted	Restricted	2022	2021
					f	F
Costs ofgenerating	awarding	qualification
income			1,969,419		1,969,419	1,834,946
Support costs (see	note 8)		2,211,130		2,211,130	2,010,732
			4,180,549		4,180,549	3,845,678

Support co	sts
Group				Charitable	Tota I	Total
				activities	2022	2021
				E	f
Wages and	salaries			1,034,900	1,034,900	851,477
Rent				298,230	298,230	278,807
Rates and water				(13,537)	(13,537)	64,524
Light and heat				54,145	54,145	14,046
Repairs and	maintenance			99,297	99,297	156,989
Insurance				34,669	34,669	30,903
Health and	safety			8,526	8,526	8,865
Consultancy	fees			40,232	40,232	44,633
Telephone				11,344	11,344	6,023
Advertising				30	30	400
Printing, postage		and stationary		7,977	7,977	6,109
Depreciation				273,537	273,537	125,315
Amortisation				3,863	3,863	13,087
Information	Technology			493,912	493,912	533,788
Conference	costs			22,584	22,584	8,156
Sundry expenses				107,169	107,169	79,773
Bank charges				5,112	5,112	4,658
Bad debts				7,226	7,226	(17,628)
Prost on disposal		ofaxed	assets	(1,564)	(1,564)	12,313
Profit on foreign exchange				(357)	(357)
Accountancy	fees			21,133	21 133	17,330
Audit Fees				15,225	15,225	13,850
Legal fees				60,105	60,105	40,681
Professional	subscriptions			4,467	4,467	271
Research and development			costs	12,688	12,688
Tota I support costs for group				2,600,913	2,600,913	2,294,370

Cha rity			Cha rita ble	Tota I	Total
			activities	2022	2021
			f.	F	E
Wages and	salaries		844,854	844,854	708,166
Rent			298,230	298,230	276,007
Rates and water			(13,537)	(13,537)	64,524
Light and heat			54,145	54,145	14,046
Repairs and	maintenance		99,297	99,297	156,762
Insurance			34,482	34,482	30,740
Health and	safety		8,526	8,526	8,865
Consultancy	fees		40,232	40,232	40,087
Telephone			11,344	11,344	4,775
Printing, postage		and stationary	7,977	7,977	6,033
Depreciation			273,537	273,537	125,315
Amortisation			3,863	3,863	13,087
Information	Technology		381,171	381,171	439,928
Conference	costs		22,584	22,584	8,156
Sundry expenses			45,900	45,900	48,621
Bank charges			2,329	2,329	2,156
Bad debts			7,816	7,816	(1,392)
Loss on disposal		offixed assets	(1,564)	(1,564)	12,313
Accountancy	fees		16,845	16,845	13,309
Audit Fees			9,625	9,625	8,750
Legal fees			47,255	47,255	27,428
Intercompany	loan	waived	16,219	16,219	3,056
Total support costs for charity			2,211,130	2,211,130	2,010,732

9	Net income for the year	Net income for the year
				2022	2021
	Net income is stated after charging:
	Group
	Staff pension contributions			126,125	112,330
	Audtors' remuneration
	—audit of the financial	statements		15,225	13,850
	Depreciation oftangible	assets
	—owned by the charity			273,537	125,315
	Amortisation of intangible		assets
	- owned by the charity			3,863	13,087
	Charity
	Staff pension contributions			96,438	90,114
	Audtors' remuneration
	- audit of the financial	statements		9,625	8,750
	Depreciation oftangible	assets
	- owned by the charity			273,537	125,313
	Amortisation ofintangible		assets
	- owned by the charity			3,863	13,087
10	Staff costs and emoluments
	Total staff costs were	as	follows:	2022	2021
				F	F
	Group
	Wages and salaries			2,852,263	2,516,647
	Social security costs			260,185	223,250
	Pension costs			126,125	112,330
	Total group staff costs			3,238,573	2,852,227
	Charity
	Wages and salaries			2,215,770	2,009,708
	Social security costs			194,977	173,515
	Pension costs			96,438	90,114
	Tota I cha rity staff costs			2,507,185	2,273,337

	2022	2021
	No	No
Executive	3	3
Charitable	84	75
Support	19	16
IDLS	17	14
VAL	1	1
	124	109

2022	2021
No	No

2022	2021
No	No

Accrued	benefits	under	defined	contribution
pension	schemes

Group and cha rity	Leasehold	Fixtures 8		Motor
	Property	Fittings f	Equipment E	Vehicles E	Tota Is E
Cost
At 1 August 2021	890,791	533,603	499,127	72,640	1,996,161
Additions		2,024	113,516	98,000	213,540
Disposals			33,551	72,640	106,191
At 31 July 2022	890,791	535,627	579,092	98,000	2,103,510
Depreciation
At 1 August 2021	20,208	19,093	138,943	13,114	191,358
Charge for the year	74,129	76,516	110,763	12,129	273,537
Eliminated on disposals			33,551	23,204	56,755
At 31 July 2022	94,337	95,609	216,155	2,039	408,140
Net book value
At 31 July 2022	796,454	440,018	362,937	95,961	1,695,370
At 31 July 2021	870,583	514,510	360,184	59,526	1,804,803

Group and charity	Other
	inta ngible
	assets	Tota Is
	E
Cost
At 1 August 2021	39,260	39,260
Additions	4,050	4,050
At 31 July 2022	43,310	43,310
Amortisation
At 1 August 2021	35,397	35,397
Charge for the year	3,863	3,863
At 31 July 2022	39,260	39,260
Net book value
At 31 July 2022	4,050	4,050
At 31 July 2021	3,863	3,863

Debtors
					Group	Group	Charity	Charity
					2022	2021	2022	2021
						F		F
Trade debtors					255,900	358,764	181,541	302,282
Amounts owed by group			undertakings				215,324	147,003
Prepayments	and accrued			income	221,008	181,880	201,657	167,341
Other debtors					1,480	4,751	1,480	3,878
					478,388	545,395	600,002	620,504
Investments
Group							2022f	2021
Investments	in subsidiary			undertakings
Cost brought	forward							100,000
Disposal								(100,000)
Impairment brought		forward						(100,000)
Eliminated on disposal								100,000
Total investments
Charity
Investments	in subsidiary			undertakings
Cost brought	forward							100,002
Disposals								(100,000)
Impairment brought		forward						(100,000)
Eliminated on	disposal							100,000
Total investments

					Group	Group	Cha rity	Charity
					2022	2021	2022	2021
					E	E	f:	E
Trade creditors					133,414	114,067	123,354	107,746
Other taxation		and	social security		93,476	100,295	93,476	100,295
Other creditors					27,879	4,580	15,038	54
Accruals	and deferred			income	430,799	621,904	417,304	587,471
					685,568	840,846	649,172	795,566
Deferred	income						2022	2021
								F
Balance	brought	forward					224,940	265,970
Release	ofdeferred		income				(224,940)	(265,970)
Income deferred		to	2022-23				242,700	224,940
							242,700	224,940

Group	and cha rity	2022	2022	2021	2021
		Land and	Other	Land and	Other
		Buildings	items f	Buildings E	items
Within	1 year	262,500	46,413	205,249	33,042
Within	2 to 5 years	1,312,500	24,646	1,312,500	54,526
After more than 5 years		1,968,750		2,231,250
		3,543,750	71,059	3,748,999	87,568
Cha rity only		2022	2022	2021	2021
		Land and	Other	Land and	Other
		Buildings	items	Buildings	items
			E	F
Within	1 year	262,500	44,653	205,249	33,042
Within	2 to 5 years	1,312,500	24,646	1,312,500	54,526
After more than 5 years		1,968,750		2,231,250
		3,543,750	69,299	3,748,999	87,568

Unrestri	cted	income fun	ds: current year
			At 1				At 31
			August			Transfe rsl	July
			2021	Income	Expenditure	revaluations	2022
				E		E
Group
Designated		Funds	122,470			62,376	184,846
General	Funds		5,970,416	5,603,866	(5,361,692)	(62,376)	6,150,214
Unrestricted		funds	6,092,886	5,603,866	(5,361,692)		6,335,060
Charity
Designated		Funds	122,470			62,376	184,846
General	Funds		5,883,323	4,617,963	(4,180,549)	(62,376)	6,258,361
Unrestricted		funds	6,005,793	4,617,963	(4,180,549)		6,443,207

			At 1				At 31
			August			Transfe rsl	July
			2020 F	Income f	Expenditure F	revaluations E	2021 f
Group
Designated		Funds	126,789			(4,319)	122,470
General	Funds		5,119,730	5,527,269	(4,680,902)	4,319	5,970,416
Unrestricted		funds	5,246,519	5,527,269	(4,680,902)		6,092,886
Charity
Designated		Funds	126,789			(4,319)	122,470
General	Funds		5,119,455	4,605,227	(3,845,678)	4,319	5,883,323
Unrestricted		funds	5,246,244	4,605,227	(3,845,678)		6,005,793

Analysis of net assets between funds: current year	Analysis of net assets between funds: current year	Analysis of net assets between funds: current year
Group		Intangible
		&tangible	Net current	Long term
		fixed assets	assets	liabilities	Tota I
Unrestricted		income funds:
Designated	Funds		184,846		184,846
General Funds		1,699,420	4,450,794		6,150,214
Tota I funds		1,699,420	4,635,640		6,335,060
Charity		Intangible
		&tangible	Net current	Long term
		fixed assets f	assets	liabilities	Totalf
Unrestricted	income funds:
Designated	Funds		184,846		184,846
General Funds		1,699,420	4,558,941		6,258,361
Tota I funds		1,699,420	4,743,787		6,443,207

Analysis	of net assets between funds: prior year	of net assets between funds: prior year	of net assets between funds: prior year
Group			Intangible
			&tangible	Net current	Long term
			fixed assets	assets	liabilities	Tota I
						E
Unrestricted			income funds:
Designated		Funds		122,470		122,470
General	Funds		1,808,666	4,161,750		5,970,416
Tota I funds			1,808,666	4,284,220		6,092,886
Charity			Intangible
			&tangible	Net current	Long term
			fixed assets	assets	liabilities	Tota I
			f		f
Unrestricted		income funds:
Designated		Funds		122,470		122,470
General	Funds		1,808,666	4,074,657		5,883,323
Tota I funds			1,808,666	4,197,127		6,005,793