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|||||||Page|
|---|---|---|---|---|---|---|
|Charity reference<br>and administrative||details|||||
|Trustees'<br>annual<br>report|||||||
|Independent<br>auditor's<br>report|to the|Members|and Trustees||||
|Consolidated<br>statement<br>of financial<br>expenditure<br>account)||activities|(incorporating||the income and|12|
|Charity statement<br>offinancial<br>account)|activities<br>(incorporating|||the income and expenditure||13|
|Conslidated<br>balance sheet||||||14|
|Charity balance sheet||||||15|
|Conslidated<br>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<br>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<br>Accountants|8 Statutory|Auditor|
||||||Priory Close|||
||||||St Mary's Gate|||
||||||Lancaster|||
||||||Lancashire|||
||||||LA1 1XB|||





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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 aVaila￿e on the Financial Reporling Council's website at..
https Ilwv.fr¢.org uKlauditorslaudil-8ssurancelauditor-s-responsibililies-for-the-audil-of-the-f￿desCrlpt1On-ol-
the-audiloeAE20h800h995.iespon&bilities-for.
This desCr￿lon f￿mS 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 aL￿rtorin tem?s of section 1212 of the COmpan￿S 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<br>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<br>activities|||4,490,802||4,490,802|4,541,462|
|Trading<br>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<br>on:|||||||
|Charitable<br>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<br>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<br>in operating<br>activities||426,992|1,203,889||584,611|1,078,766|
|Cashflows<br>from investing<br>activities|||||||
|Investment<br>income||2,747|2,707||2,747|2,707|
|Purchase<br>oftangible<br>fixed assets||(213,540)|(1,649,400)||(213,540)|(1,649,400)|
|Purchase<br>of intangible<br>fixed assets||(4,050)|||(4,050)||
|Receipts from sale offixed assets||51,000|9,266||51,000|9,266|
|Cash used in investing<br>activities||(163,843)|(1,637,427)||(163,843)|(1,637,427)|
|Increase/<br>(decrease)<br>in cash and|cash||||||
|equivalents<br>in the year||263,149|(433,538)||420,768|(558,661)|
|Cash and cash equivalents<br>brought|forward|4,579,671|5,013,209|4,372,187||4,930,848|
|Cash and cash equivalents<br>carried|||||||
|forward||4,842,820|4,579,671|4,792,955||4,372,187|
|Reconciliation<br>ofnet movement|in funds to net cashflow||from operating||activities||
|Net movement<br>in funds||242,174|846,367||437,414|759,549|
|Investment<br>income received||(2,747)|(2,707)||(2,747)|(2,707)|
|Depreciation<br>and amortisation||277,400|138,400||277,400|138,400|
|Decrease<br>in debtors||67,007|133,431||20,502|102,671|
|(Decrease)/Increase<br>in creditors||(155,278)|76,085||(146,394)|68,540|
|(Loss)/profit<br>on disposal<br>offixed assets||(1,564)|12,313||(1,564)|12,313|
|Net cash generated<br>in operating|||||||
|activities||426,992|1,203,889||584,611|1,078,766|
|Components<br>ofcash and cash equivalents|||||||
|Cash at bank and<br>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|





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



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|Group|||Unre stricted|Restricted|Tota I|Total|
|---|---|---|---|---|---|---|
||||fundsf|funds|2022<br>E|2021<br>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<br>E|funds<br>E|2022f|2021<br>E|
|Donation|from|trading|subsidiary|87,501||87,501|4,232|
|||||87,501||87,501|4,232|



## 

|Group|and|charity|Unre|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<br>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<br>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<br>and|maintenance|||99,297|99,297|156,989|
|Insurance||||34,669|34,669|30,903|
|Health<br>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,<br>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<br>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<br>and|safety||8,526|8,526|8,865|
|Consultancy|fees||40,232|40,232|40,087|
|Telephone|||11,344|11,344|4,775|
|Printing,<br>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<br>contributions|||126,125|112,330|
||Audtors'<br>remuneration|||||
||—audit of the financial|statements||15,225|13,850|
||Depreciation<br>oftangible|assets||||
||—owned<br>by the charity|||273,537|125,315|
||Amortisation<br>of intangible||assets|||
||- owned<br>by the charity|||3,863|13,087|
||Charity|||||
||Staff pension<br>contributions|||96,438|90,114|
||Audtors'<br>remuneration|||||
||- audit of the financial|statements||9,625|8,750|
||Depreciation<br>oftangible|assets||||
||- owned<br>by the charity|||273,537|125,313|
||Amortisation<br>ofintangible||assets|||
||- owned<br>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<br>f|Equipment<br>E|Vehicles<br>E|Tota Is<br>E|
|Cost||||||
|At<br>1 August<br>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<br>1 August<br>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<br>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<br>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<br>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<br>brought||forward||||||(100,000)|
|Eliminated<br>on disposal||||||||100,000|
|Total investments|||||||||
|Charity|||||||||
|Investments|in subsidiary|||undertakings|||||
|Cost brought|forward|||||||100,002|
|Disposals||||||||(100,000)|
|Impairment<br>brought||forward||||||(100,000)|
|Eliminated<br>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<br>f|Buildings<br>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<br>F|Income<br>f|Expenditure<br>F|revaluations<br>E|2021<br>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|





## 

## 

|19|Analysis<br>of net assets between funds: current year|Analysis<br>of net assets between funds: current year|Analysis<br>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<br>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<br>f|assets|liabilities|Totalf|
||Unrestricted|income funds:|||||
||Designated|Funds||184,846||184,846|
||General<br>Funds||1,699,420|4,558,941||6,258,361|
||Tota I funds||1,699,420|4,743,787||6,443,207|



|20|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|





## 

## 

## 

##