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|||||Page|
|---|---|---|---|---|
|Legal and administrative||information|||
|Trustees'
report||||3 —15|
|Trustees'
responslbliitles||statement|||
|Independent
auditor's|report on the||financial|17—21|
|statements|||||
|Consolidated
statement||of financial|activities||
|Consolidated
balance|sheet|||23-24|
|Union balance sheet||||25-26|
|Consolidated
statement||ofcash flows||27|
|Notes to the financial statements||||2S-52|
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|Risk Theme|It!sit||||||||Mitigating
Action|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Economic|Impact ofCavid-19 on the SU resulting|||||||in|Ongoing consultation
and dialogue|with|||students.|
|Instabi! Ity Post-|inability to operate|effectively due to|||||||Revised budget.|||||
|Covid|closure ofcampus, remote||||working,||||Risk assessments
for all activities.|||||
||reduction
In number||of|students||on|||Ongoing open dialogue with University,||||Unlpol and|
||campus and inability||to|support||students|||other students'
un!ons,|||||
||affected by Covid-19||||||||Pivoting of all work to concentrate|on||supporting||
||||||||||students
through
Covld-19.|||||
|Membership|Failure to recognise,||adapt||or respond|||to|Ongoing
consultation
and dialogue||with||students|
||the changing
environment||||and|dynamics|||through
f'ocus groups, representative|||systems, and||
||of our membership|resulting
in||||lower|||surveys.|||||
||levels af engagement||with||the Union's||||Understanding
the make-up ofmembership|||||
||services and democratic|||structures|||and||through
data analysis.|||||
||reduced relevance.||||||||Key Performance
Indicators monitored||||through|
||||||||||Leadership
Team and Board.|||||
||||||||||Complaint's
procedure.|||||
||||||||||Elections and By-elections processes and|||||
||||||||||procedures.|||||
|Membership|Failure to ensure the||SU maintains||||or||inclusion
of SU on University's
Estates|||Masterplan.||
||extends its physical|presence within|||||the||Regular meetings
with key University||staff.|||
||University
environment.||||||||Stakeholder
matrix to target key players||||and|
||||||||||ensure our messages are reaching|the||people who||
||||||||||make decisions about the University||estate,|||
|F!nancial|Commercial
operations|||suffer significant|||||Timely and accurate Rnanclal information.|||||
||downturn,
fraud or|loss||of|license||||Clearly written
down and followed|operating||||
||leading to Bnancial|deficits|||||||procedures.|||||
||||||||||Flnancia! procedures
fit for purpose,||robust and|||
||||||||||regularly tested.|||||
||||||||||Annual
externa! audit.|||||
||||||||||Mid-year review process.|||||
||||||||||Whistleblowfng
policy.|||||
||||||||||External stacktakes.|||||
|Financial|Inability to secure adequate||||funding||||Continued
positive relationsh! p with||the|||
||from the Llniversity|to underpin||||our|||University.|||||
||strategic aims||||||||Diversified
income streams including||partnerships.|||
||||||||||Regular reporting to the Board.|||||
|Governance|Poor quality gavernance||||||||Clear policies and procedures
and|systems for||||
||||||||||accountability.|||||
||||||||||Comprehensive
training for trustees,|||officers, and||
||||||||||staff.|||||
||||||||||Articles and Bye-laws.|||||
||||||||||Charity Governance
Code|||||
##
|Health and Safety|A serious health|and|safety incident|Mandatory
health and safety training
for all staff,|
|---|---|---|---|---|
||occurs where policies and procedures|||Health and safety policy.|
||have not been followed.|||SU Health
and Safety Committee.|
|||||Risk assessments
for all SU activities and events.|
|||||Regular Health
and Safety audits carried out by|
|||||University
Health
and Saf'ety Officer,|
|Compliance|Legal and Regulatory||Compliance|Licensing advice from our licensing sogcitors.|
|||||HR advice from
HR Department
consultants.|
|||||Annual
compliance
statement
to the Board signed|
|||||by Chief Exec.|
|||||Attendance
ofrelevant staff at training
and|
|||||briefing sessions.|
|||||Clear policies and procedures
and systems for|
|||||accountability.|
|||||NUS training
and briefing sessions|
|Business Continuity|Business Continuity||lf a major|Crisis management
plan in place.|
||catastrophic|incident or event occurs,||Business recovery plan in place,|
|||||Appropriate
lnsurances
In place and reviewed|
|||||annually.|
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||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2022|2022|2022|2021|
|income from:||Note|||||
|Donations
and legacies|||1,3?5,617|177,000|1,552,617|1,525,644|
|Charitable
activities|||32,286|16,343|48,629|43,897|
|Other trading
activities|||545,619||545,619|56,956|
|Other income|||13,006||13,006|297,977|
|Total income|||1,966,528|193,343|2,159,871|1,924,474|
|Expenditure
on:|||||||
|Raising
funds|||660,069|100,000|760,069|380,653|
|Charitable
activities|||1,258,306|'I03,528|1,361,834|1,29?,6?7|
||||1,918,375|203,528|2,121,903|1,678,330|
|Net incomel (expenditure)|||48,153|(10,185)|3?,968|246,144|
|Transfers
between|funds|20|||||
|Net movement
In|funds||48,153|(10,185)|37,968|246,144|
|Reconciliation
of|funds:||||||
|Total funds
brought|forward||(1,966,046)|37,213|(1,928,835)|(2,174,979)|
|Net movement
in funds|||48,153|(10,185)|37,966|246,144|
|Total funds carried forward|||(1,91?,895)|27,028|(1,8S0,867)|('l,928,835)|
##
##
||||||||2022||2021|
|---|---|---|---|---|---|---|---|---|---|
||||||Note|||||
|Fixed assets||||||||||
|Tangible assets|||||15||68,317||35,380|
||||||||68&317||35,380|
|Current assets||||||||||
|Stocks||||||13,866||4,893||
|Debtors|||||i8|137,195||107,931||
|Cash at bank and In|||hand|||822,071||820,803||
|||||||973,087||933,627||
|Creditors: amounts|||falling due within|one year|19|(367,484)||(237,381)||
|Net current assets|||||||605,603||696,246|
|Total assets less||current gabilities|||||673,920||731,626|
|Creditors: amounts|||falling due after|more than||||||
|one year:||||||||||
|SUSSpension|scheme deficit||||||(2&564,787)||(2,660,461)|
|Total net assets|||||||(1,890,867)||(1,928,835)|
|Charity funds||||||||||
|Restricted funds:||||||||||
|Restricted funds|||||20|27,028||37,2i3||
|Total restricted|funds||||20||27&028||37,213|
|Unrestricted
funds||||||||||
|General funds|||||20|742,567||770,888||
|Pension reserve|||||20|(2,660,462)||(2,736,936)||
|Total unrestricted||funds|||20||(1,917,895)||(1,966,048)|
|Totalfunds|||||||(1&890,867)||(1,928,835)|
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Note|||
|Cash flows from operating|activities||||||
|Net cash provided
by operating
activities||||23|227,602|407,401|
|Cash flows from Investing|activities||||||
|Purchase
ol tangible
fixed assets|||||(54,067)||
|Net cash provided
by/(used
in) Investing|||activities||(54,067)||
|Cash flows from financing|activities||||||
|StjSSpension
deficit contributions|||||(172,267)|(100,937)|
|Net cash (used in)/provided|by financing||activities||(172,267)|(100,937)|
|Change
m cash and cash|equivalents|in|the year||1,268|306,464|
|Cash and cash equivalents|at the beginning||of the year||820,803|514,339|
|Cash and cash equivalents|at the end|of|the year|24|822,071|820,803|
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||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||funds|funds|funds|funds|
||2022|2022|2022|2021|
|Grants|||||
|Block grant from Leeds Beckett University|1,375,617||1,375,617|1,348,644|
|Facilities in kind||177,000|177,000|177,000|
|Total 2022|1,375,617|177,000|1,552,617|1,525,644|
|Total 2021|1,348,644|177,000|1,525,644||
##
||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||funds|funds|funds|funds|
||2022|2022|2022|2021|
|||P|||
|Clubs and societies||13,109|13,109|17,457|
|Freshers' income|23,627||23,627|4,816|
|NUS Extra cards|2,231||2 231|3,323|
|Engagement|6,428|3,234|9,662|18,301|
|Totat 2022|32,286|16,343|48,629|43,897|
|Totat 2021|10,591|33,306|43,897||
##
##
##
|||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
|||||funds|funds|funds|
|||||2022|2022|2021|
|Union's|trading|income||294,184|294,184|56,165|
|Trading|company||income|25'l,435|251,435|791|
|Total2022||||545,619|545,619|56,956|
|Total 2021||||56,956|66,956||
##
||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022|2021|
|||||P|P|
|Sundry|income||1,053|1,053|2,404|
|Insurance||income - Union|||27,222|
|Insurance||income- Trading company|||67,629|
|CJRS|Income —Union||11,953|11,953|179,399|
|CJRS|Income —Trading company||||21,323|
|Total2022|||13,006|13,006|297,977|
|Total 202t|||297,977|297,977||
##
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##
|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2022|2022|2022|2021|
||||||P|
|Cost of|sales and operating costs|238,482||238,482|17,924|
|Wages|and salaries|258,556||258,556|170,727|
|National|insurance|8,898||8,898|3,785|
|Pension|costs|8,060||8,060|2,644|
|Support|costs|146,073|'i00,000|246,073|185,573|
|Total 2022||660,069|i00,000|760)069|380,653|
|Total 2021||280,653|100,000|380,653||
##
##
##
||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2022|2022|2022|2021|
||||E|E|E|P|
|Wages and|Salaries||63,765||63,765|34,829|
|Depreciation|||5,624||5,624|2,797|
|Bank charges|||263||263|247|
|Subscriptions||and affiliations|6,647||6,647||
|Consultancy|||1,292||1,292|777|
|General|||8,097||8,097|9,397|
|Insurance|||4,232||4,232|3,304|
|Irrecoverable||VAT|829||829|331|
|Computer|licences and!Tmaintenance||4,536||4,536|1,292|
|Postage|||||||
|Repairs|||354||354||
|Printing
and||stationery|837|||437|
|Telephone|||3,150||3,150|1,917|
|Training|||3,249||3,249|1,333|
|Travel|||578||578|173|
|||||100,000|100,000|100,000|
|Pension finance cost|||25,498||25,498|16,512|
|Pension protection fee|||4,416||4,416|5,626|
|Governance||costs (note 11j|12,706||12&706|6,314|
|Total 2022|||146,073|100,000|246,073|185,573|
|Total 2021|||85,573|'I00,000|185,573||
##
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##
|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2022|2022|2022|2021|
|||P||||
|Engagement||250,293|22,647|272&940|254,676|
|Representation||722,385|30,689|753,074|651,082|
|Student|Activities|154,600|41,133|195,733|221,487|
|Student|volunteering|131,028|9,059|140,087|170,432|
|||1,258,306|103,528|1,361,834|1,297,677|
|Total 2021||1,205,029|92,648|1,297,677||
##
|||Activities||||
|---|---|---|---|---|---|
|||undertaken||Total|Total|
|||directly|Support costs|funds|funds|
|||2022|2022|2022|2021|
|||||P.||
|Engagement||172,763|100,177|272&940|254,676|
|Represen! ation||493,678|259,396|753,074|651,082|
|Student|Acgvities|131,255|64,478|195,733|221,487|
|Student|volunteering|89,387|50,700|140,087|170,432|
|Total 2022||887,083|474,751|1,361,834|1,297,677|
|Total 2021||857,211|440,466|1,297,677||
##
##
|||Engagement|Representation|Student|Student|Total|Total|
|---|---|---|---|---|---|---|---|
|||||Activities|Devefopment|Funds|Funds|
|||2022|2022|2022|2022|2022|2021|
|||2|2||2|2|2|
|Staff costs||34,265|102,632|20,489|18,403|'f75,789|151,028|
|Depreciation||3,023|9,054|1,807|1,623|15,507|12,130|
|Bank charges|||424||76|72'7|1,069|
|Subscrlptions||3,572|'I0,688|2,136|1,818|16,326||
|and affiliations||||||||
|Consultancy||694|2,080||373|3,562|3,368|
|General||4,351|'I3,033|2,602|2,337|22 323|40,748|
|expenses||||||||
|Insurance||2,274|6,812|1,360|1,222|11,668|14,325|
|irrecoverable||446|1,335|267|239|2,287|1,436|
|VAT||||||||
|Computer||2,437|7,301|1,457|1,309|12,504|5,601|
|licences and||||||||
|!T||||||||
|maintenance||||||||
|Postage|||||||21|
|Repairs||190|569|114|102|975|1,221|
|Telephone||1,693|5,071|1,012|909|8,685|8,311|
|Training||1,746|5,229|1,044|938|8,957|5,782|
|Travel||310||186|167|1,693|751|
|Rent||22,647|27,176|18,118|9,059|77,000|77,000|
|Pension||13,702|4I,041|8,193|7,359|70,295|71,599|
|finance cost||||||||
|Pension||2,373|7,106|1,419|1,275|12$175|24,395|
|protection fee||||||||
|Printing
and||450|1,346|269|242|2,309|1,895|
|stationary||||||||
|Governance||5,861|17,555|3,505|3,148|30&069|19,786|
|costs (note|11)|||||||
|Total 2022||100,176|259,397|64,478|50,700|474,751|440,466|
|Total 2021||89,889|214,475|77,086|59,016|440,466||
##
##
##
|||||||||Unrestricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Funds|Funds|Funds|
||||||||||2022|2022|2021|
|Auditor*s remuneration|||||||||12,675|12,675|20,176|
|Trustees' expenses|||||||||2,005|2,005|924|
|Professional
fees|||||||||28,094|28,094|5,000|
|Tofa/ 2022|||||||||42,774|42,774|26,100|
|Total 2021|||||||||26,100|26,100||
|12.|Auditor's|remuneration||||||||||
|||||||||||2022|2021|
||Fees payable|to the Union's||Auditor|for the audit of Ihe||Union's|annual|accounts|10,000|9,660|
||Fees payable|to the Union's||Auditor|in respect of:|||||||
||Accounts preparation||and Corporation|||Tax Computation|for substdiary||company|3,000|1,750|
||All Non-audit|services|not|included||above||||(325)|8,766|
|13.|Staff costs|||||||||||
||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|
||||2022|202'i|2022|2021|
||||2|2|2|2|
|Wages and|salaries||1,122,271|1,015,269|17064,104|979,046|
|Social security costs|||91,288|74,520|887703|70,735|
|Contdbution|to defined contribution|pension|39,636|41,431|38,203|38,787|
|schemes|||||||
||||1,253,195|1,131,220|1,191,010|1,088,568|
##
##
##
##
|The average
number
ofpersons
employed
by the U
follows:|nion during the year was as||
|---|---|---|
||Group|Group|
||2022|2021|
||No.|No.|
|Employees|95|53|
|||Group|Group|
|---|---|---|---|
|||2022|202|
|||No,||
||||No.|
|Representation||15|15|
|Student|activities|||
|Engagement|||10|
|Trading||||
|Finance||||
|||42|37|
|Group|Group|
|---|---|
|2022|2021|
|No.|No.|
##
##
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##
||Leasehold
improvements|CitY Dances &
Concerts|Bar
Furnishings|Computer
equipment|Fixtures and
fittings|Total|
|---|---|---|---|---|---|---|
||P||||||
|Cost|||||||
|At 1July 2021|23,079|52,436|82,395|29,945|18,613|206,468|
|Additions||21,068|1,742|31,257||54,067|
|At 30June 2022|23,079|73,504|84,137|61,202|18,613|260,535|
|Depreciation|||||||
|At 1 July 2021|23,079|30,401|74,336|26,581|16,691|171,088|
|Charge for the year||8,033|6,234|6,222|641|2'I, I30|
|At30June 2022|23)079|38,434|80,570|32,803|17,332|192,218|
|Net book value|||||||
|At30June 2022||35,070|3,567|28,399|1,281|68,317|
|At30June 2021||22,035|8,059|3,364|1,922|35,380|
##
##
##
##
|Name||||Company|Principal activity|CIsss of|Holding|
|---|---|---|---|---|---|---|---|
|||||number||shares||
|Leeds Beckett Students|||Union Trading|02679183|Licensed trading|Ordinary|100%|
|Limited||||||||
|The financial|results|of|the subsidiary|for the year were:||||
|||||Income|«Pendftu«Profit/(Loss)/||Net assets|
|||||||Surplus/||
|||||||(Deficit) for the||
|||||||year||
|Leeds Beckett Students|||Union Trading|251,435|(140,838)|110)597|110)597|
|LImited||||||||
##
##
##
##
|||||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|---|---|---|
|||||||2022|2021|2022|2021|
|||||||E||E|E|
|Finished|goods|and|goods|for|resale|13,866|4,893|672|87|
##
||||Group|Group|Company|Company|
|---|---|---|---|---|---|---|
||||2022|2021|2022|2021|
|||||E|E|E|
|Trade debtors|||39,236|8,116|38,954|8,116|
|Amounts
owed by group||undertakings|||108,010|330,024|
|Other debtors|||78,229|51,094|78,229|51,094|
|Prepayments|and accrued|income|19,730|48,721|19,730|48,721|
||||137,195|107,931|244,923|437,955|
##
|||Group|Group|Company|Company|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|||E||E||
|Trade creditors||65,636|29,943|49,368|29,665|
|Other taxation and social security||108,368|68,73f|28,65S|21,998|
|Other creditors||120,717|76,409|120,717|76,409|
|Accruais and deferred|income|72,763|62,298|70,963|62,298|
|||367,484|237,381|269,707|190,370|
##
##
##
||Balance at 1|Income|Expenditure|Transfers|Balance at 30|
|---|---|---|---|---|---|
||July 2021|||in/out|June 2022|
|Unrestricted
funds||||||
|General
funds|728,511|1,715,093|(1,681,744)|(129,890)|63'I,970|
|Leeds Beckett Trading
Limited|42,377|251,435|(140,838)|(42,377)|110,597|
|Pension reserve|(2,736,936)||(95,793)|172,267|(2,660,462)|
||(1&966&048)|1&966,528|(1&918,375)||(1,917,895)|
|Restricted funds||||||
|Engagement|1,565||||1,565|
|Rent In Kind||177,000|(177,000)|||
|Ceased Societies|3,143|||1,996|5,139|
|Student
Activities|20,067|13,109|(23,015)|(1,996)|8,165|
|Representation|4,550|733|(993)||4,290|
|Student
Development|7,888|2,501|(2,520)||7,669|
||37,213|193,343|(203,528)||27,028|
|Tots!offunds|(1,928,835)|2,159,871|(2,121,903)||(1&890,867)|
##
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##
|||Balance at 1|income|Expenditure|Transfers|Balance at 30|
|---|---|---|---|---|---|---|
|||July 2020|||in/out|June 2021|
|Unresfrlcted|funds||||||
|General
funds||517,025|1,620,140|{1,346,189)|(62,735)|728,511|
|Leeds Beckett
Limited|Trading|36,729|93,758|(51,381)|(36,729)|42,377|
|Pension reserve||(2,749,761)||(88,112)|100,937|(2,736,936)|
|||(2,196,007)|1,714,168|(1,485,682)|1,473|(1,966,048)|
|Restricted funds|||||||
|Engagement|||5,000|(3,435)||1,565|
|Rent in I(ind|||177,000|(177,000)|||
|Ceased Societies|||||3,143|3,143|
|Student
Activities||14,504|15,004|(6,298)|{3,143)|20,067|
|Representation||1,473|7,258|(2,708)|(1,473)|4,550|
|Student
Devetopment||5,051|6,044|(3,207)||7,888|
|||21,028|210,306|(192,648)|(1,473)|37,213|
|Total offunds||(2,174,979)|1,924,474|(1,678,330)||(1,928,835)|
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|||Balance at 1|income|Expenditure|Transfers|Balance at 30|
|---|---|---|---|---|---|---|
|||July 2021|||in/out|June 2022|
|Genera! funds||(1,966,048)|1,966,528|(1,918,375)||('l,917,S95)|
|Restricted|funds|37,213|193,343|(203,528)||27,028|
|||(1,928,835)|2,159,871|(2,121,903)||(1,890,867)|
|ummary|of funds-|prior year|||||
|||Balance at 1|!ncome|Expenditure|Transfers|Balance at 30|
|||July 2020|||In/out|June 2021|
|General funds||(2,196,007)|1,714,168|(1,485,682)|1,473|(1,966,048)|
|Restricted|funds|21,028|210,306|(192,648)|(1,473)|37,213|
|||(2,174,9?9)|1,924,474|(1,678,330)||(1,928,835)|
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||||Unrestricted|Restricted|Total funds|
|---|---|---|---|---|---|
||||funds|funds||
||||2022|2022|2022|
||||f.|E||
|Tangible|fixed|assets|68,317||68)317|
|Current|asseis||946,104|27,028|973,132|
|Creditors|due|within one year|(367,529)||(367,529)|
|Creditors|due|in more than one year|(2,564,787)||(2,564,787)|
|Tote/|||(1,917,895)|27,028|(1,890,867)|
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||||Unrestricted|Restricted|Total funds|
|---|---|---|---|---|---|
||||funds|funds||
||||202'I|2021|2021|
||||E|E|E|
|Tangibie|fixed|assets|35,380||35,380|
|Current|assets||896,414|37,213|933,627|
|Creditors|due|within one year|(237,381)||(237,381)|
|Creditors|due|in more than one year|(2,660,461)||(1,660,461)|
|Total|||(1,966,048)|37,213|(1,928,835)|
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||||||||||Group|Group|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2022|2021|
||Net income/(expenditure)|||for the|year (as per|Statement|of Financial|Activities)|37,968|246,144|
||Adjustments|for:|||||||||
||Depreciation|charges|||||||21,132|'I4,928|
||Decrease/(Increase)||in stocks||||||(8,9?3)|9,562|
||Decrease/(increase)||in debtors||||||(29,219)|75,612|
||Increase/(decrease)||in creditors||||||110,901|(26,957)|
||Pension finance costs||||||||95,793|88,112|
||Net cash provided by operating||||activities||||227)602|407,401|
|24. Analysis ofcash and cash equivalents|||||||||||
||||||||||Group|Group|
||||||||||2022|2021|
|||||||||||p|
||Cash ln hand||||||||822,071|820,803|
||||||||||S22)071|820,803|
|25,|Analysis|ofchanges||In net|debt||||||
|||||||At 1 July 2021|||Cash Flaws|At 30June 2022|
||Cash at bank|and In|hand||||820,803||1,268|822,071|
||||||||820,803||1,268|822,071|
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||||Group|GrouP|Company|CornPany|
|---|---|---|---|---|---|---|
||||2022|2021|2022|2021|
|||||E|||
|Amounts|payable||||||
|Not later than||1year|1)814|1,943|1,814|1,943|
|Later than|1 year and not later than 5years||1)662|2,751|1,562|2,751|
|Total|||3,376|4,694|3,376|4,694|
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|||||2022|2021|
|---|---|---|---|---|---|
|Advice UK Ltd||||2,362|2,362|
|National|Union of Students|||33,711|33,711|
|National|Association||of Money Advisors|600|840|
|NUS Seduces||Ltd|||380|
|UNIPOL||||20,932|20,932|
|||||57,605|58,225|
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