Charity Commission Report for Alpha Tutorials (Charity Number – 1130855)
Alpha Tutorials seems to be a victim of On-Line tutoring service providers from various Social Media Platforms as well as National Tutoring Partnerships agency service that has been purchased by the school heads of Primary and Secondary Schools.
We had to re-vamp our website and make it more secure and to bring it up to date. The previous website was over 5 years old and was prone to frequent attacks from hackers.
Recently, there have been a lot of overseas tutors advertising and beaming their educational services at the UK students. This has now virtually decimated out tutoring activities. Parents would rather have their children taught on-line in the comfort of their own homes. At the same time, after the COVID and BREXIT, it has been extremely difficult to attract any of our adult provision learners either. None of the Art & Design, the Yoga classes, and the Gym users or even the Mental Health members have returned. The Thursday evening South Indian classical music classes have also ended.
The adult Numeracy and Literacy classes have not attracted a single student in the past 3 academic years. Before the COVID pandemic, these classes ran to capacity. All the adult learning provisions during the day have all but ceased and there has been no input from the local Further Education College.
Alpha Tutorials was totally reliant on generating income by holding Courses and exams for the electricians and technicians to upgrade their skills. Unfortunately, due to change in the management structure at the ECS (Electrotechnical Certification Scheme) providers in Dunstable, we have not been able to gain much work this year. All the 18[th] Edition Electrical upgrade courses, Solar Panel installation courses, Electric Vehicle testing courses and Alarm updating courses have all ended.
During last summer break, at the emergency meeting of the trustees, the main discussion was our financial position as we moved into the next academic year. It was agreed at the meeting to diversify the Alpha Tutorials activities by providing opportunities to external private candidates to sit their exams at our centre. This was in anticipation of the loss of the ECS contract.
Our staffing levels has been curtailed to just 9 part-time teaching staff members, two part time administrators and a single part time facilitator. Alpha Tutorials once has more than 25 tutors on its payroll a few years ago.
To comply with the requests from majority of the exam boards as they move their exams on to Digital platforms, we too had to upgrade some of our computers, though the cost of acquiring new computers is not possible in the current financial situation. The acquisition
of further new hardware and software may reduce the income further in the next financial year, thus reducing the cash balance held at our Bank.
As an Educational Project, the trustees also decided not to provide on-line education. The aim and ethos of our project is to bring about Community Cohesion by bringing these newly arrived community members together at our venue. Majority of the newly arrived community members do not have access to computer hardware or connectivity at their homes. These people are accommodated in temporary hostels or hotels before they are move on to other parts of the UK.
A free-lance Business Manager recently wrote a comprehensive plan to stabilise and build future financial resilience of our project. The Plan is going to be Implemented and there will be radical reforms within our organisation to necessitate our survival.
The trustees have already identified to diversify our activities to ensure that there are others streams to generate Income as Alpha had been too reliant on the ECS company sponsored courses that have finally ended.
At the trustees meeting it was suggested and noted that it has been risky to rely on a single source of income and now it was time to diversify to generate the same amount of revenue is to offer more services to local Further Education Students by providing work experience thought the apprenticeship programme.
As Alpha Tutorials is already experienced in providing the Health and Safety on-line tests to the Electricians using the software packages, it would be easier to provide hands-on hardware repair workshop. In the coming financial year, the trustees would have to approve the removal of the Gym equipment and converting the room into a new furbished “Community Repair Workshop”. This would enable college students to be able to gain in depth knowledge in repairing digital equipment such as desk-top computers, laptops, mobile phones, setting up of small networks and any other hardware repairs associated with computers and data communication. It is hoped that this diversification would eventually generate the same levels of income that has been lost in the last financial year.
A second project manager who specialises in Computing has been commissioned into “mothballing” the Gym and replacing it with a modern IT repair workshop. It is envisaged that the community members living in and around Leicester and Leicestershire will be able to bring in their IT equipment for repair, upgrade or just to get the components re-cycled. We hope that as a registered Charity we will be able to ensure that the old and obsolete hardware is not just dumped into landfilled sites and that there will be government incentives to get the products upgraded or repaired.
Exposing Alpha Tutorials to these levels of risks may put us in a vulnerable and unexpected situation, including other uncontrollable external factors that we may have no control over.
Alpha will still have to carry on offering GCSE, A-Levels and Functional Skills in numeracy and literacy exams to external students to generate some extra work and income, hoping that the rewards stabilise our Charity business model and that the risks are justified.
However, the trustees are optimistic and hoping that Alpha Tutorials will become more resilient in years to come. The diversification of conducting more external exams is mainly to stabilise the income and to ensure that existence of Alpha Tutorials. If it proves not viable for our Charitable organisation to carry on, then Alpha Tutorials would be wound up and lease handed back to the Leicester City Council.
Implementation of the new website and the Implementation of the Alumni page has not brough in any extra income in the past financial year, though we still carry-on providing Education to the most to vulnerable community members in our society. There are still a lot of families in the area who are reliant on Food Banks but the setting it up at our venue has not materialised and is proving harder for family members who are our centre users.
Hasmukh K Chandarana Trustee
31[st] January 2024
Company Registration No. 06844899 (England and Wales)
ALPHA TUTORIALS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
ALPHA TUTORIALS ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS
| Page | |
|---|---|
| Company information | 3 |
| Directors' report | 4 |
| Statement of income and retained earnings | 5 |
| Statement of financial position | 6 |
| Notes to the accounts | 7 |
| Detailed profit and loss account | 9 |
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ALPHA TUTORIALS COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2023
Directors H Chandarana H Raja H Ravat Company Number 06844899 (England and Wales) Registered Office 308 MELTON ROAD LEICESTER LE4 7SL
- 3 -
ALPHA TUTORIALS (COMPANY NO: 06844899 ENGLAND AND WALES) DIRECTORS' REPORT
The directors present their report and accounts for the year ended 31 March 2023.
Directors
The following directors held office during the whole of the period:
H Chandarana H Raja H Ravat
Statement of directors' responsibilities
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
............................................................................
H Chandarana Director
Approved by the board on: 7 December 2023
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ALPHA TUTORIALS STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2023
| Turnover Cost of sales Gross profit Administrative expenses Other operating income Operating profit Profit on ordinary activities before taxation Tax on profit on ordinary activities Profit for the financial year Retained earnings at the start of the year Profit for the financial year Dividends Retained earnings at the end of the year |
2023 £ 118,367 (36,481) 81,886 (67,405) 667 15,148 15,148 - 15,148 131,282 15,148 - 146,430 |
2022 £ 100,457 (11,789) |
|---|---|---|
| 88,668 (62,035) - |
||
| 26,633 | ||
| 26,633 - |
||
| 26,633 | ||
| 104,649 26,633 - |
||
| 131,282 |
- 5 -
ALPHA TUTORIALS STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds |
2023 £ 3,777 3,674 143,290 146,964 (4,311) 142,653 146,430 146,430 146,430 |
2022 £ 3,425 3,887 126,133 |
|---|---|---|
| 130,020 (2,163) |
||
| 127,857 | ||
| 131,282 | ||
| 131,282 | ||
| 131,282 |
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 7 December 2023 and were signed on its behalf by
H Chandarana Director
Company Registration No. 06844899
- 6 -
ALPHA TUTORIALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
1 Statutory information
Alpha Tutorials is a private company, limited by shares, registered in England and Wales, registration number 06844899. The registered office is 308 MELTON ROAD, LEICESTER, LE4 7SL.
2 Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3 Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
| Fixtures & fittings 15% Computer equipment 15% 4 Tangible fixed assets Cost or valuation At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 5 Debtors Amounts falling due within one year Accrued income and prepayments |
Fixtures & fittings £ At cost 3,830 1,019 4,849 2,339 377 2,716 2,133 1,491 |
Computer equipment £ At cost 5,538 - 5,538 3,604 290 3,894 1,644 1,934 2023 £ 3,674 |
Total £ 9,368 1,019 |
|---|---|---|---|
| 10,387 | |||
| 5,943 667 |
|||
| 6,610 | |||
| 3,777 | |||
| 3,425 | |||
| 2022 £ 3,887 |
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ALPHA TUTORIALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
6 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year Taxes and social security Loans from directors Accruals |
2023 £ 329 1,147 2,835 4,311 |
2022 £ - 152 2,011 |
| 2,163 |
7 Average number of employees
During the year the average number of employees was 9 (2022: 9).
- 8 -
ALPHA TUTORIALS DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
This schedule does not form part of the statutory accounts.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Turnover | ||
| Sales | 118,367 | 100,457 |
| Cost of sales | ||
| Purchases | 32,168 | 9,271 |
| Other direct costs | 4,313 | 2,518 |
| 36,481 | 11,789 | |
| Gross profit | 81,886 | 88,668 |
| Administrative expenses | ||
| Wages and salaries | 36,362 | 32,331 |
| Rent | 15,550 | 16,937 |
| Service charges | 654 | 264 |
| Light and heat | 1,349 | 1,961 |
| Cleaning | 41 | 98 |
| Telephone and fax | 555 | 554 |
| Postage | 51 | - |
| Stationery and printing | 1,025 | - |
| Subscriptions | - | 217 |
| Bank charges | - | 5 |
| Insurance | 943 | 904 |
| Equipment expensed | 331 | - |
| Software | 2,437 | 226 |
| Repairs and maintenance | 4,519 | 6,073 |
| Depreciation | 667 | 604 |
| Donations | - | 23 |
| Accountancy fees | 700 | 703 |
| Advertising and PR | 2,221 | 1,135 |
| 67,405 | 62,035 | |
| Other operating income | ||
| Other operating income | 667 | - |
| Operating profit | 15,148 | 26,633 |
| Profit on ordinary activities before taxation | 15,148 | 26,633 |
- 9 -
Company Registration No. 06844899 (England and Wales)
ALPHA TUTORIALS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
ALPHA TUTORIALS ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS
| Page | |
|---|---|
| Company information | 3 |
| Directors' report | 4 |
| Statement of income and retained earnings | 5 |
| Statement of financial position | 6 |
| Notes to the accounts | 7 |
| Detailed profit and loss account | 9 |
- 2 -
ALPHA TUTORIALS COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2023
Directors H Chandarana H Raja H Ravat Company Number 06844899 (England and Wales) Registered Office 308 MELTON ROAD LEICESTER LE4 7SL
- 3 -
ALPHA TUTORIALS (COMPANY NO: 06844899 ENGLAND AND WALES) DIRECTORS' REPORT
The directors present their report and accounts for the year ended 31 March 2023.
Directors
The following directors held office during the whole of the period:
H Chandarana H Raja H Ravat
Statement of directors' responsibilities
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
............................................................................
H Chandarana Director
Approved by the board on: 7 December 2023
- 4 -
ALPHA TUTORIALS STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2023
| Turnover Cost of sales Gross profit Administrative expenses Other operating income Operating profit Profit on ordinary activities before taxation Tax on profit on ordinary activities Profit for the financial year Retained earnings at the start of the year Profit for the financial year Dividends Retained earnings at the end of the year |
2023 £ 118,367 (36,481) 81,886 (67,405) 667 15,148 15,148 - 15,148 131,282 15,148 - 146,430 |
2022 £ 100,457 (11,789) |
|---|---|---|
| 88,668 (62,035) - |
||
| 26,633 | ||
| 26,633 - |
||
| 26,633 | ||
| 104,649 26,633 - |
||
| 131,282 |
- 5 -
ALPHA TUTORIALS STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds |
2023 £ 3,777 3,674 143,290 146,964 (4,311) 142,653 146,430 146,430 146,430 |
2022 £ 3,425 3,887 126,133 |
|---|---|---|
| 130,020 (2,163) |
||
| 127,857 | ||
| 131,282 | ||
| 131,282 | ||
| 131,282 |
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 7 December 2023 and were signed on its behalf by
H Chandarana Director
Company Registration No. 06844899
- 6 -
ALPHA TUTORIALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
1 Statutory information
Alpha Tutorials is a private company, limited by shares, registered in England and Wales, registration number 06844899. The registered office is 308 MELTON ROAD, LEICESTER, LE4 7SL.
2 Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3 Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
| Fixtures & fittings 15% Computer equipment 15% 4 Tangible fixed assets Cost or valuation At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 5 Debtors Amounts falling due within one year Accrued income and prepayments |
Fixtures & fittings £ At cost 3,830 1,019 4,849 2,339 377 2,716 2,133 1,491 |
Computer equipment £ At cost 5,538 - 5,538 3,604 290 3,894 1,644 1,934 2023 £ 3,674 |
Total £ 9,368 1,019 |
|---|---|---|---|
| 10,387 | |||
| 5,943 667 |
|||
| 6,610 | |||
| 3,777 | |||
| 3,425 | |||
| 2022 £ 3,887 |
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ALPHA TUTORIALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
6 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year Taxes and social security Loans from directors Accruals |
2023 £ 329 1,147 2,835 4,311 |
2022 £ - 152 2,011 |
| 2,163 |
7 Average number of employees
During the year the average number of employees was 9 (2022: 9).
- 8 -
ALPHA TUTORIALS DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
This schedule does not form part of the statutory accounts.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Turnover | ||
| Sales | 118,367 | 100,457 |
| Cost of sales | ||
| Purchases | 32,168 | 9,271 |
| Other direct costs | 4,313 | 2,518 |
| 36,481 | 11,789 | |
| Gross profit | 81,886 | 88,668 |
| Administrative expenses | ||
| Wages and salaries | 36,362 | 32,331 |
| Rent | 15,550 | 16,937 |
| Service charges | 654 | 264 |
| Light and heat | 1,349 | 1,961 |
| Cleaning | 41 | 98 |
| Telephone and fax | 555 | 554 |
| Postage | 51 | - |
| Stationery and printing | 1,025 | - |
| Subscriptions | - | 217 |
| Bank charges | - | 5 |
| Insurance | 943 | 904 |
| Equipment expensed | 331 | - |
| Software | 2,437 | 226 |
| Repairs and maintenance | 4,519 | 6,073 |
| Depreciation | 667 | 604 |
| Donations | - | 23 |
| Accountancy fees | 700 | 703 |
| Advertising and PR | 2,221 | 1,135 |
| 67,405 | 62,035 | |
| Other operating income | ||
| Other operating income | 667 | - |
| Operating profit | 15,148 | 26,633 |
| Profit on ordinary activities before taxation | 15,148 | 26,633 |
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