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||||||Page|
|---|---|---|---|---|---|
|Reference and administrative||details|ofthe company,|its Trustees and advisers||
|Trustees'<br>report|||||2-8|
|Independent|auditors'<br>report|on the|financial statements||9- 13|
|Consolidated|statement<br>of financial||activities||14|
|Consolidated|balance sheet||||15|
|Company<br>balance sheet|||||16-17|
|Consolidated|statement<br>of cash flows||||18|
|Notes to the|financial statements||||19-38|





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||||Unrestricted||Total|Total|
|---|---|---|---|---|---|---|
||||funds|Restricted funds|funds|funds|
|||Note|2023<br>6|2023<br>Z|2023<br>6|2022f|
|Income from:|||||||
|Chantable<br>acuwbes|||1,149,142|25,000|1,174,142|1,742,230|
|Investments|||1,163||1,163||
|Total Income|||1,150,305|25,000|1,175,305|1,742,230|
|Expenditure<br>on:|||||||
|Chantable<br>actiwties|||1,028,107|118,510|1,146,617|1,560,211|
|Total expenditure|||1,028,107|118,510|1,146,617|1,560,211|
|Net Income/(expenditure)|||122,198|(93,510)|28,688|182,019|
|Transfers<br>between|funds|16|21,543|(21,543)|||
|Net movement<br>in|funds||143,741|(115,053)|28,688|182,019|
|Reconciliation<br>of|funds:||||||
|Total funds brought|forward||442,663|115,053|557,716|375,697|
|Net movement<br>in funds|||143,741|(115,053)|28,688|182,019|
|Total funds carried forward|||586,404||586,404|557,716|





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|||||2023||2022|
|---|---|---|---|---|---|---|
|||Note||6|||
|Fixed assets|||||||
|Intangible<br>assets||10||467,188||362,630|
|Tangible assets||||1,821||5,754|
|||||469,009||365,384|
|Current assets|||||||
|Stocks||13|6,971||5,583||
|Debtors||14|189,776||209,572||
|Cash at bank and|in hand|19|1,127,107||1,531,094||
||||1,323,854||1,745,249||
|Creditors: amounts|falling due within one year|15|(1,206,459)||(1,556,917)||
|Net current assets||||117,395||189,332|
|Total net assets||||586,404||557,716|
|Charity funds|||||||
|Restricted<br>funds||16||||115,053|
|Unrestncted<br>funds||16||586,404||442,663|
|Total funds||||586,404||557,716|





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## 

|||||2023||2022|
|---|---|---|---|---|---|---|
|||Note||6|||
|Fixed assets|||||||
|Intangible<br>assets||10||467,188||362,530|
|Tangible assets||||1,821||5,754|
|Investments||12||||100|
|||||469,009||368,484|
|Current assets|||||||
|Stocks||13|6,971||101||
|Debtors||14|189,776||91,822||
|Cash at bank and|in hand||1,127,107||349,714||
||||1,323,854||441,637||
|Creditors: amounts|falling due within one year|15|(1,206,459)||(252,405)||
|Net current assets||||117,395||189,232|
|Total net assets||||586,404||557,716|
|Charity funds|||||||
|Restricted<br>funds||16||81,343||115,053|
|Unrestncted<br>funds||16||505,061||442,683|
|Total funds||||586,404||557,716|





## 

## 

||||||2023<br>6|2022f|
|---|---|---|---|---|---|---|
|Cash flows from operating||activities|||||
|Net cash|used<br>in operating|activities|||(207,773)|609,277|
|Cash flows from investing||activities|||||
|Proceeds|from the sale of intangible<br>assets|||||130,267|
|Purchase|of intangible<br>assets||||(193,983)|(200,196)|
|Purchase|oftangible<br>fixed assets|||||(1,203)|
|Net cash|used<br>In investing|activities|||(193,983)|(71,112)|
|Cash flows from financing||activities|||||
|Net cash|provided<br>by financing<br>activities||||||
|Change|in cash and cash|equivalents<br>in|the year||(401,756)|538,165|
|Cash and|cash equivalents|at the beginning|ofthe year||1,531,094|992,929|
|Cash and cash equivalents||at the end of|the year||1,129,338|1,531,094|
|The notes on pages 19to 38 form part ofthese financial||||statements|||





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|Book Publishing|Book Publishing|Rights|20% straight|line||
|---|---|---|---|---|---|
|Traimng|Matenals||10% —33%|straight|kne|
|Website|||20% straight|kne||



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|||||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
|||||||funds|funds|funds|
|||||||2023|2023|2023|
|||||||6|E|f|
|ACE - Summer|||Arts College||||25,000|25,000|
|EPA||||||93,842||93,842|
|Criminology||||||9,517||9,517|
|Social Policy||||||25,876||25,876|
|Management||8|Coaching|||56,240||56,240|
|Dissertation||(IRM)||||23,320||23,320|
|Support||||||6,277||6,277|
|Foundation|Degree - Cnminal||||Justice|12,397||12,397|
|YJEPC||||||145,896||145,896|
|Foundation|Degree - Youth Justice|||||775,777||775,777|
|ITC Rainsbrook|||||||||
|||||||1,149,142|25,000|1,174,142|
|||||||Unrestricted|Restricted|Total|
|||||||funds|funds|funds|
|||||||2022f|2022f|2022<br>1|
|ACE - Summer|||Arts College||||275,000|275,000|
|EPA (UA)||||||137,400||137,400|
|Cnminology||(UA)||||3,565||3,565|
|Social Policy||(UA)||||4,051||4,051|
|Management||6|Coaching|(UA)||61,159||61,159|
|Dissertation||(IRM) (UA)||||12,613||12,613|
|Support||||||15||15|
|Foundauon|Degree - Cnminal||||Justice (UA)|7,839||7,839|
|YJEPC (UA)||||||129,649||129,649|
|Foundation|Degree - Youth Justice (UA)|||||1,109,006||1,109,006|
|ITC Rainsbrook|||(UA)|||1,933||1,933|
|||||||1,467,230|275,000|1,742,230|





## 

## 

||||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||||funds|funds|funds|
||||||2023|2023|2022|
||||||6|E|f|
||Bank interest||receivable||1,163|1,163||
|6.|Analysis|ofexpenditure||by activities||||



|||||Activities|||
|---|---|---|---|---|---|---|
|||||undertaken||Total|
|||||directly|Supportcosts|funds|
|||||2023|2023|2023|
|||||6|6|f|
|ACE - Summer|||Arts College|59,512|59,800|119,312|
|FDCJ||||30,690|22,771|53,461|
|Social Policy||||18,442|8,162|26,604|
|Management||&Coaching||49,211|12,416|61,627|
|Dissertation||||7,393|7,816|15,209|
|Youth Justice||Institute||45,707|9,099|54,806|
|YJEPC||||80,526|44,066|124,592|
|Foundation|Degree|||317,391|280,289|597,680|
|Other||||73,128|20,198|93,326|
|||||682,000|484,817|1,146,617|





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## 

## 

|||Activities|||
|---|---|---|---|---|
|||undertaken||Total|
|||Chre cthy|Support costs|funds|
|||2022f|2022f|2022<br>f|
|ACE - Summer Arts College||100,923|59,024|159,947|
|YJEPC (Unitas)||9,784|3,479|13,263|
|Social Policy (Unites Academy)||42,259|6,575|48,834|
|Management<br>&Coaching|(Unites Academy)|57,807|15,590|73,397|
|Dissertation<br>(Umtas Academy)||6,442|7,191|13,633|
|Youth Justice Institute||110,671|8,221|118,892|
|ACE - Research||34,221|34,063|68,284|
|YJEPC (Unites Academy)||91,343|41,706|133,049|
|Foundation<br>Degree (Unitas Academy)||643,879|285,948|929,827|
|Other (Unites Academy)||1,085||1,085|
|||1,098,414|461,797|1,560,211|





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## 

||||Total|Total|
|---|---|---|---|---|
||||funds|funds|
||||2023|2022|
||||f|f|
|Staff costs|||279,737|289,997|
|~epreciation/amortisation|||19,027|4,817|
|Other costs|||||
|Office costs|||39,159|42,803|
|Property<br>rent|||26,690|34,157|
|Interest payable|||508|307|
|Sundry expenses|||8,096|10,410|
|Allocation<br>of impairment||||59,181|
|Capital manager|resources||34,163|4,123|
|Meetings<br>and travel|||3,759|2,291|
|Marketmg|||28,362|1,354|
|Legal and professional||fees|18,343|14,657|
|Bad debts|||6,773|(2,100)|
||||464,617|451,797|



## 



## 

## 

|||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|---|
|||||2023<br>6|2022<br>f|2023<br>f|2022f|
|Wages and|salaries|||230,570|295,749|230,570|236,886|
|Socml secunty costs||||26,089|29,04B|26,089|29,048|
|Contribution|to defined|contnbution|pension schemes|23,078|24,063|23,078|24,063|
|||||279,737|348,860|279,737|289,997|



|Group|Group|
|---|---|
|2023|2022|
|No.|No.|



|Group|Group|
|---|---|
|2023|2022|
|No.|No.|



## 



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## 

||Book||||
|---|---|---|---|---|
||Publishing|Training|||
||Rights|Materials|Webslte|Total|
|Cost|||||
|At 1 April 2022|11,410|924,071|42,363|977,844|
|Additions||190,553|5,305|195,858|
|At 31 March 2023|11,410|1,114,624|47,668|1,173,702|
|Amortisation|||||
|At 1 April 2022|11,410|603,804||615,214|
|Charge for the year||76,251|15,049|91,300|
|At 31 March 2023|11,410|680,055|15,049|706,514|
|Net book value|||||
|At 31 March 2023||434,569|32,619|467,188|
|At 31March 2022||320,267|42,363|362,630|





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## 

|||Book||||
|---|---|---|---|---|---|
|||Publishing|Training|||
|||Rights|Materials|Webslte|Total|
|||6||||
||Cost|||||
||At 1 Apnl 2022|11,410|924,071|42,363|977,844|
||Additions||190,553|5,305|195,858|
||At 31 March 2023|11,410|1,114,624|47,668|1,173,702|
||Amortisation|||||
||At 1 April 2022|11,410|603,804||615,214|
||Charge for the year||76,251|15,049|91,300|
||At 31 March 2023|11,410|680,055|15,049|706,514|
||Net book value|||||
||At 31 March 2023||434,569|32,619|467,188|
||At 31March 2022||320,267|42,363|362,630|
|11.|Tangible fixed assets|||||
||Group and Company|||||
||||||Offic|
||||||equipmentf|
||Cost or valuation|||||
||At 1 Apnl 2022||||25,447|
||At 31 March 2023||||25,447|





||||NOTES TO THE FINANCIAL STATEMENTS||
|---|---|---|---|---|
||||FOR THE YEAR ENDED 31 MARCH 2023||
|11.|Tangible fixed assets|(continued)|||
||Group and Company|(continued)|||
|||||Office|
|||||equipment|
||Depreciation||||
||At 1 Apcl 2022|||19,693|
||Charge for the year|||3,933|
||At 31 March 2023|||23,626|
||Net book value||||
||At 31 March 2023|||1,821|
||At31March 2022|||5,754|





## 

## 


## 

|||||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|---|---|---|
|||||||2023<br>f|2022f|2023<br>f|2022f|
|Finished|goods|and|goods|for|resale|6,971|5,583|6,971|101|





## 

## 

||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|
||||2023<br>6|2022<br>f|2023<br>f|2022f|
|Due within one year|||||||
|Trade debtors|||133,294|138,053|133,294||
|Amounts<br>owed by group undertakings||||||66,741|
|Other debtors||||||7,303|
|Prepayments|and accrued income||56,482|71,519|56,482|17,778|
||||189,776|209,572|189,776|91,822|
|Creditors: Amounts||falling due within one year|||||
||||Group|Group|Company|Company|
||||2023|2022|2023|2022|
||||6|f|6|f|
|Trade creditors|||37,351|51,565|37,351|39,245|
|Amounts<br>owed to group undertakings||||||158,663|
|Other taxation|and social security||6,263|28,415|6,263|8,721|
|Other creditors|||21,489||21,489||
|Accruals and|deferred|income|1,141,356|1,476,937|1,141,356|45,776|
|||||||252,405|
||||1,206,459|1,556,917|1,206,459||



## 



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## 

## 

|Statement<br>of|funds|funds|-current|year||||||
|---|---|---|---|---|---|---|---|---|---|
||||||Balance at 1|||Transfers|Balance at 31|
||||||April 2022|Income|Expenditure|In/out|March 2023|
||||||||8|6|K|
|Unrestricted|funds|||||||||
|Designated<br>funds||||||||||
|Fixed asset fund|||||368,383||(95,233)|195,858|469,008|
|Generalfunds||||||||||
|General<br>Funds|||||74,280|1,150,305|(932,874)|(174,315)|117,396|
|Total Unrestricted||funds|||442,663|1,150,305|(1,028,107)|21,543|586,404|
|Restricted funds||||||||||
|Arts Council England||—Summer||Arts||||||
|College|||||115,053|25,000|(118,510)|(21,543)||
|Total offunds|||||557,716|1,175,305|(1,146,617)||586,404|





## 

## 

## 

|16.|Statement<br>of|funds|funds|(continued)|(continued)|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Statement<br>of|funds||- prior|year|||||||
|||||||Balance et|||||Balance et|
|||||||1Apnl 2021|income|Expenditure|Transfers|inrout|31 March 2022|
|||||||8|8|8||8|8|
||Unrestricted|funds||||||||||
||Designated<br>funds|||||||||||
||Fixed asset fund|||||467,325||(170,053)||71,111|368,383|
||General funds|||||||||||
||General<br>Funds|||||(91,628)|1,467,230|(1,230,211)|(71,111)||74,280|
||Total Unrestricted||funds|||375,697|1,467,230|(1,400,264)|||442,663|
||Restricted funds|||||||||||
||Arts Counml<br>England||-|Summer|Arts|||||||
||College||||||275,000|(159,947)|||115,053|
||Total offunds|||||375,697|1,742,230|(1,560,211)|||557,716|





## 

## 

|||Unrestricted|Total|
|---|---|---|---|
|||funds|funds|
|||2023|2023|
|||E|f|
|Tangible|fixed assets|1,821|1,821|
|Intangible|fixed assets|467,188|467,188|
|Current assets||1,323,854|1,323,854|
|Creditors|due within one year|(1,206,459)|(1,206,459)|
|Total||586,404|586,404|



## 

|||Unrestricted|Restricted|Tote(|
|---|---|---|---|---|
|||funds|funds|funds|
|||2022f|2022f|2022<br>f|
|Tangible|fixed assets|5,754||5,754|
|Intangible|fixed assets|362,630||362,630|
|Current assets||1,631,196|115,053|1,746,249|
|Creditors|due within one year|(1,556,917)||(1,556,917)|
|Total||442,663|115,053|557,716|





## 

## 

||||||||||Group|Group|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2023|2022|
||||||||||f|6|
||||||||||28,688|182,019|
||Net income for the year (as per Statement|||||of Financial|Activities)||||
||Adjustments||for:||||||||
||Amortisetion||and depreciation||charges||||143,315|170,053|
||Decrease/(increase)|||in stocks|||||(1,388)|3,571|
||Decrease|in|debtors||||||5,096|883,686|
||Decrease|in|creditors||||||(278,171)|(630,052)|
||Net cash|provided||by/(used|in) operating|activities|||(102,460)|609,277|
|19.|Analysis|of|cash and cash equivalents||||||||
||||||||||Group|Group|
||||||||||2023|2022|
||||||||||6|f|
||Cash in hand||||||||1,129,338|1,531,094|
||Total cash and cash equivalents||||||||1,129,338|1,531,094|
|20.|Analysis|of|changes<br>in net debt||||||||
|||||||||||At 31 March|
|||||||||At 1 April 2022|Cash flows|2023|
||||||||||6|6|
||Cash at bank||and in|hand||||1,531,094|(401,756)|1,129,338|





## 

## 

||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|
||||2023|2022|2023|2022|
||||6||f|6|
|Not later than||1 year|24,167|285|24,167|285|
|Later than|1|year and not later than 5 years|27,562||27,562||
||||51,729|285|51,729|285|



##