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2022-07-31-accounts

Page
Administrative Information 2
- 3
Trustee& Annual Report 4
- 40
Independent Auditors Report 41
- 44
Consolidated Statement of Financial Activities 45
Consolidated Balance Sheet 46
Charity Balance Sheet 47
Consolidated Cashflow Statement 48
Notes to the Financial Statements 49
- 64

UNIVERsrrY OF ESSEX STUDEKfs' UNION ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 Jul 2022 YI HAlkMI THI-S.IS T ERS,ITY EX- STUDENTS, IRU;STEE"-" EP 2021-22* Page 4

much is really someth
and be proud of!
ing to
Comparison overthe years:
F
2019
2020
2021
2604
2432
1758
2022
3146

Col. Sou. Lou. Total
Appts.
Held
1155 168 2 1325
(1144)
July 2022
Zoom N/A N/A N/A 99
Drop-ins (125)
Physical
drop-ins
1081 24 N/A 1105
(203)
Emails
Received
1357
4
1500 31 15105
(10962)
Online
enquiry
forms
72 N/A N/A 72
Type of enquiry Number of
appointments
Academic Offences 598 (482)
Student Conduct
Immigration
OtherAcademic Issues
245 (506)
162 (89)
92 (72)
Housing
Financial
Exam
Board
Appeals
and Results options
Welfare/Fitness to Study
19 (23)
38 (10)
59 (34)
46 (31)
Fitness to Practise 53 (15)
University/OIA 13 (34)
complaints
PhD Progress Issues 5 (3)
Consumer 2 (1)
Employment Issues 3 (1)
TOTAL* 1335 (1301)

Crowe

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF UNIVERSITY OF ESSEX STUDENTS' UNION (CONTINUED)

We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Crowe U.K. LLP

Statutory Auditor

Aquis House

49-51 Blagrave St

Reading

Date 8 December 2022

Crowe U.K. LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Page44

UNIVERSITY OF ESSEX STUDENTS' UNION ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR (Including income and expenditure account)

Income and endowments from:
Donations and Grants:
- Donations, Universit Grant, etc.
- Grant of sericed accommodation
- CJRS furlough grant income
Other trading activities:
- Adverising and media
- Investment income
Charitable activities for students:
- Bars, venues and enterainment
- Shops and vending
- Catering
- Societies & clubs
- Letings
Other Income
Total Income
Ependiture on:
Costs of raising funds:
- Finance costs
Charitable activities for students:
- Representation and campaigns
- Advice centre
- Student activities and volunteering
- Clubs and societies
- Bars, ventures and enterainments
- Catering
- Shops and vending
- Letings
Total expenditure
Net (expenditure)/ Income
Transfers beteen funds:
Capital grant amorisation and
impairment
Net movement in funds
Fund balances brought forard
Fund balances carried forard
Note Unrestricted Restricted
2c)
47
14
Income
Income
2,270,545
319,632
429,175
18,078
20,435
21
2,151,907
1,836,340
369,658
6,871
138,169
240,783
58,886
7,402,699
~~457,801~~
3,331
1,364,377
275,502
225,654
313,717
2,690,457
454,865
2,255,922
359,539
Z 943,364
(540,665)
118,122
(422,543)
15,541
~~(407,002)~~
8,980
56,773
405,023
~~470,776~~
(12,975)
(12,975)
387,337
374.362
Capital
Grants
(118,122)
(118,122)
290,05
12 283
Total
2022
£
2,590,177
429,175
18,078
20,435
21
2,151,907
1,836,340
369,658
145,04
240,783
58,886
7,860,500
3,331
1,364,377
284,482
282,427
718,740
2,690,457
454,865
2,255,922
359,539
8,414.140
(553,640)
(553,640)
693,283
~~139,64~~
Total
2021
£
2,633,016
427,700
715,077
11,593
243,932
555,040
53,599
20,930
319,891
101,412
5082,190
8,174
1,193,108
238,731
334,056
301,606
948,520
393,889
1,128,247
442,837
4,989,168
93,022
93,002
600,261
693283
Total
2022
£
2,590,177
429,175
18,078
20,435
21
2,151,907
1,836,340
369,658
145,04
240,783
58,886
7,860,500
3,331
1,364,377
284,482
282,427
718,740
2,690,457
454,865
2,255,922
359,539
8,414.140
(553,640)
(553,640)
693,283
~~139,64~~
Total
2021
£
2,633,016
427,700
715,077
11,593
243,932
555,040
53,599
20,930
319,891
101,412
5082,190
8,174
1,193,108
238,731
334,056
301,606
948,520
393,889
1,128,247
442,837
4,989,168
93,022
93,002
600,261
693283
Total
2022
£
2,590,177
429,175
18,078
20,435
21
2,151,907
1,836,340
369,658
145,04
240,783
58,886
7,860,500
3,331
1,364,377
284,482
282,427
718,740
2,690,457
454,865
2,255,922
359,539
8,414.140
(553,640)
(553,640)
693,283
~~139,64~~
Total
2021
£
2,633,016
427,700
715,077
11,593
243,932
555,040
53,599
20,930
319,891
101,412
5082,190
8,174
1,193,108
238,731
334,056
301,606
948,520
393,889
1,128,247
442,837
4,989,168
93,022
93,002
600,261
693283
93,022
93,002
600,261
693283

All of the above results are derived from continuing activities.

The notes on pages 49 to 64 form part of these financial statements

Page 45

2022 2021
£ £ £ £
Notes
Fixed assets
Tangible fixed assets 8 369,210 261,566
Investments - -
369,210 261,566
Current assets
Stocks in bars, shops & other outlets 11 159,538 129,648
Debtors & prepayments 12 220,215 133,916
Cash at bank & in hand 1,729.535 1,586,896
2,109,288 1,850,460
Current liabilities
Creditors: Amounts due within one year 13 (1,326.520) (879,732)
Net currentassets 782,768 970,728
Net assets excluding pension liability 1,151,978 1,232,294
Defined Benefit pension scheme liability (1,012,335) (539,011)
Total net assets 139.643 693,283
Representing CharitableFunds:
Capital Grants Fund
University Grant for Refurbishment 14 172,283 290,405
Restricted Income Funds 15 374,362 387,337
Unrestricted Income Funds 16 (407,002) 15,541
T,.4I
I wbaI
I
LI I ILIC
‘17
I
I
I’fl
I .s. . a,.,,
‘)O’)
j,,,, L.J%)

2022 2021
£ £ £ £
Notes
Fixed assets
Tangible fixed assets 8 369,210 261,566
Investments 9 3 3
369,213 261,569
Debtors: Amounts falling due after one 10
year 47,500
Current assets
Stocks in bars, shops & other outlets 11 117,568 129,648
Debtors & prepayments 12 601,297 225,151
Cash at bank & in hand 1,303,641 1,343,882
2,022,506 1,698,681
Current liabilities
Creditors: Amounts due within one year 13 (1,208,657) (750,713)
Net currentassets 813,849 947,968
Netassetsexcluding pension scheme 1,183,062 1,257,037
liability
Defined Benefit pension scheme liability (1,012.335) (539,011)
Total net assets 170.727 718.026
Representing Charitable Funds: -
Capital Grants Fund
University Grant for Refurbishment 14 172,283 290,405
Restricted Income Funds 15 374,362 387,337
Unrestricted Income Funds 16 (375,918) 40,284
Total Funds 17 170,727 718.026

CONSOLIDATED STATEMENT OF CASHFLO WS
2022 2021
£ £
Cash flows from operating activities:
Net (outgoing)/incoming resources (553,640) 93,022
Interest receivable (21) -
Interest payable 3,331 8,174
Capital grant movement - (160,000)
Depreciation 102,929 126,101
Impairment 74,984 -
(Increase)!decrease in stock (29,890) 77,431
(Increase)? decrease in debtors (86,299) 90,760
Increase!(decrease) in pension liability 473,324 (27,710)
Increase in creditors 446,788 45.297
Net cash provided by operating activities 431,506 253,075
Cash flows from investing activities
Interest receivable 21 -
Interest payable (3,331) (8,174)
Capital grants received - 160,000
Purchase of tangible fixed assets (285,557) (22,753)
Net cash (used in)/ provided by investing activities (288,867) 129,073
Cash flows from financing activities
Finance leases repayments (659)
Finance lease interest -
Net cash (used in) financing activities (659)
Change in cash and cash equivalents in the year 142,639 381,489
Cash and cash equivalents at the beginning ofthe year 1,586,896 1,205,407
Total cash and cash equivalentsatthe end ofthe year £ 1.729.535 £ 1.586.896
Analysis ofcash and cash equivalents:
2022 2021
£ £
Cash at Bank 1.729.535 1.586.896
Analysis of Net Funds
At the Start Cashflows At the end
of the year ofthe year
Cash 1.586,896 142,639 1,729,535
1.586.896 142.639 1,729.535

Cost of Staff Rent &
Sales Costs Premises Other Costs Total
£ £ £ £ £
Finance costs - - - 3,331 3,331
Charitable activities
- Representation and - 1,041,300 115,167 207,910 1,364,377
Campaigns
- Advice centre - 232,682 23,255 19,565 275,502
- Student activities and - 150,144 45,528 29,982 225,654
Volunteering
- Clubs and societies - 257,892 - 55,825 313,717
- Bars, venues and 757,699 1,237,986 160,468 534,304 2,690,457
Entertainments
-Catering 152,397 218,524 25,793 58,151 454,865
- Shops and vending 1,240,417 716,717 92,692 206,096 2,255,922
- Lettings - 259,256 29,322 70,961 359,539
Restricted Funds - 48312 - 422,464 470,776
Total costs 2.150.513 4.162.813 492.225 1.608.589 8.414.140
Prior Year - 2021 Cost ofSales Staff Rent &
Costs Premises Other Costs Total
£ £ £ £ £
Finance costs - - - 8,174 8,174
Charitable activities
- Representation and - 965,388 138,766 88,954 1,193,108
Campaigns
-Advice centre - 188,118 26,902 16,284 231,304
- Student activities and 83,139 36,405 18,507 138,051
Volunteering
- Clubs and societies - 168,730 - 6,233 174,963
- Bars, venues and 84,193 569,065 91,400 203,862 948,520
Entertainments
-Catering 37,708 246,986 36,940 72,255 393,889
-Shops and vending 384,087 521,262 79,399 143,499 1,128,247
-Lettings - 316,188 45,503 81,146 442,837
Restricted Funds 114,856 - 215,219 330,075
Totalcosts 505.988 3.173.732 455.315 854.133 4.989.168

.
Central Overhead Costs included
in Note 4
Rent &
Staff Premises Other Total
£ £ £ £
Charitable activities
- Representation and campaigns 379,799 115,167 75,842 570,808
-Advicecentre 76,691 23,255 15,314 115,260
- Student activities and volunteering 150,144 45,528 29,982 225,654
- Clubs and societies
- Bars, ventures and entertainments 568,386 157,627 123,851 849,864
- Catering 88,950 24,668 19,382 133,000
- Shops and vending 298,640 82,820 65,074 446,534
- Lettings 105,733 29,322 23,039 158094
Totals 1,668,343 478.387 352,484 2.499.214
Prior Year - 2021 Rent &
Staff Premises Other Total
£ £ £ £
Charitable activities
- Representation and campaigns 316,898 138,766 70,542 526,206
-Advice centre 61,436 26,902 13,676 102,014
- Student activities and volunteering 83,139 36,405 18,507 138,051
- Clubs andsocieties - - - -
- Bars, ventures and entertainments 262,232 88,813 86,447 437,492
- Catering 108,063 36,599 35,624 180,286
-Shops and vending 225,774 76,466 74,428 376,668
- Lettings 134,354 45,503 44,292 224, 149
Totals 1,191,896 449.454 343.514 1.984.866

StaffCosts
2022 2021
£ £
Wages and salaries 3,144,952 2,689,323
Social security 235,298 225,799
Pension costs 762,186 256,261
Other staff costs 20,377 2.347
4.162.813 3.173.732
The number of employees whose emoluments exceeded £60,000 was:
2022 2021
No. No.
£60,000
- £70,000
3 3
£70,000-f80,000 I I
£90,000
- £100,000
The average staffing was as follows:
Full time 92 100
Students
— term time only
168 25
Students
— out of term
31 9
The staffing by FTE was as follows:
Full time 83 90
Students
— term time only
57 10

orised in the Union’s governing document:
Olivia Matthews £18,418
Callum Broadbent £20,092
Hannah Akhalu £10,137
Isabella Ciuta £18,418
Nashwa Alsakka £20,092
Dorothy Akuamoa £20,092
Samira Monteleone £19,205
Pak Sun Wong £1,674
Olamide Adekanbi £1,674
Ashahar Soomro £957
Kwabena Agyemang £1,674

8. Tangible Fix ed Assets
— Gro
up a nd Charity
Fixtures,
Building fittings and
Refurbishment equipment Total
£ £ £
Cost
At 1 August 2021 891,934 576,538 1,468,472
Additions 151,374 134,183 285,557
At31 July2022 1.043.308 710.721 1.754,029
Depreciation
AtlAugust2O2l 794,733 412,173 1,206,906
Chargefortheyear 30,950 71,979 102,929
Impairment 74,412 572 74,984
At31 July2022 900.095 484,724 1.384.819
Net Book Values
- at 31 July 2022 143,213 225.997 369.210
-at 31 July2021 97.201 164.365 261.566
9. Investments —Charity only
2022 2021
£ £
At Cost
Investment in UESU Limited I I
in cv fiirionf I I imi+rI I I
Investment in SU Homes Limited 1 1
3 3

nvestments (continued)
UESU Ltd Essex Student Lets Ltd
Reg No 07321517 Reg No 07413547
2022 2021 2022 2021
£ £ £ £
Trading Subsidiaries
Turnover 1,236,266 11,270 240,783 319,891
Cost of sales (402,648) - - -
Gross profit 833,618 11,270 240,783 319,891
Administrative expenses (761.0961 (91.215) (264.4431 (264.687)
Net (loss)! profit 72.522 (79.945) (23.6601 55.203
Retained earnings (7,423) (79.945) (23.6601 55.203
The registered office for both subsidi
Colchester, Essex, C04 3SQ.
aries is Un iversity of Essex
S
tudents’ Un ion, W ivenhoe P
10. Debtors: Amounts due after one 2022 2021
year
Group Charity Group Charity
£ £ £ £
Intercompany debtors - 47,500
- 47,500
11. Stocks 2022 2021
Group Charity Group Charity
£ £ £ £
Stocks 159.538 117.568 129.648 129.648
12. Debtors 2022 2021
Group Charity Group Charity
£ £ £ £
Trade debtors 12,623 8,208 8,205 8,205
Other debtors 14,663 14,663 3,543 3,543
Prepayments & accrued income 192,929 175,926 122, 168 91,463
Intercompanydebtors - 402.500 - 121,940
220,215 601,297 133.916 225.151

13. Creditors: Amounts due 2022 2021
within oneyear
Group Charity Group Charity
£ £ £ £
Trade creditors 753,215 752,812 529,729 529,691
Social security & other taxes 205,786 239,209 180,186 185,841
Other creditors 327,242 176,359 145,879 11,482
Accruals and deferred income 40,277 40,277 23,938 23,699
Intercompany creditors
1.326.520 1.208.657 879.732 750.713
14. Capital Grants Fund 2022 2021
£ £
Ati August2021 290,405 172,702
Received in year - 160,000
Impairment (74,337) -
Amortisation (43,785) (42,297)
Balance at 31 July 2022 172.283 290.405

Restricted Funds —2022 Brought Expend- Carried
Forward Income iture Transfers Forward
£ £ £ £ £
Funds:
Sports & Society Equipment 28,977 - (807) - 28,170
Reserve
Sports & Society Restricted 235,970 138,169 (127,056) - 247,083
Funds
Student Experience Fund - 68,755 (17,224) - 51,531
Essex Sport Board 34,030 226,000 (259,935) - 95
Sundry Other Funding 22,435 9,877 (2,430) - 29,882
Hardship Fund 19,744 - (8,981) - 10,763
Volunteering Project Fund 5,504 - - - 5,504
CommunityActivities &
Events Fund 40.677 15,000 (54,343) 1,334
387.337 457.801 (470,776) - 374.362
Restricted Funds
- 2021
Brought Expend- Carried
Forward Income iture Transfers Forward
£ £ £ £ £
Funds:
Sports & Society Equipment 29,779 - (802) - 28,977
Reserve
Sports & Society Restricted 224,190 20,451 (8,671) - 235,970
Funds
Essex Sport Board - 151,200 (117,170) - 34,030
Sundry Other Funding 20,858 1,963 (386) - 22,435
Hardship Fund 27,171 - (7,427) - 19,744
Volunteering Project Fund - 61,800 (56,296) - 5,504
Community Activities &
Events Fund - 180.000 (139,323) 40,677
301.998 415.414 (330.075) 387.337

16. Unrestricted Funds
At 1 August At 31 July
2021 Income Expenditure Transfers 2022
£ £ £ £ £
Charity 40,284 5,925,650 (6,459,974) 118,122 (375,918)
Subsidiary funds (24,743) 1,477,049 (1,483,390) (31,084)
15.541 7.402.699 (7.943.364) 118,122 (407,002)
Prioryear At 1 August At 31 July
2020 Income Expenditure Transfers 2021
£ £ £ £ £
Charity 18,877 4,175,615 (4,196,505) 42,297 40,284
Subsidiary funds 106,684 331,161 (462,588) (24,743)
125.561 4.506.776 (4.659.093) 42.297 15.541
17. Net Assets ofthe Funds ofthe Charity and Group
Net Current Long term
As at 31 July 2022 Fixed Assets Assets liabilities Total
£ £ £ £
Capital Grant Fund 172,283 - - 172,283
resiiic;tu iiiuiii ruiius - OI’I,3U4 -
Unrestricted funds 196,930 439,487 (1,012,335) (375,918)
Charity 369,213 813,849 (1,012,335) 170,727
Subsidiary Reserves (3) (31,081) - (31,084)
Group 369.210 782.768 (1,012,335) 139.643
Net Current Long term
As at31 July 2021 FixedAssets Assets liabilities Total
£ £ £ £
Capital Grant Fund 290,405 - - 290,405
Restricted Income Funds - 387,337 - 387,337
Unrestricted funds (28,836) 608,131 (539,011) 40,284
Charity 261,569 995,468 (539,011) 718,026
Subsidiary Reserves (3) (24,740) (24,743)
Group 261.566 970.728 (539.011) 693,283

UNIVERSITY OF ESSEX STUDENTS' UNION ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 JULY 2021

NOTES TO THE ACCOUNTS, continued

23. Comparative Statement of Financial Activities

Income and endowments fom:
Donations and Grants:
-Donations, University Grant, etc.
- Grant of serviced accommodation
- CJRS furlough grant income
Other trading activities:
-Advertising and media
-Investment income
Charitable activities for students:
-Bars, venues and enterainment
-Shops and vending
-Catering
-Societies& clubs
-Lettings
Other income
Total income
Expenditure on:
Costs of raising funds:
-Finance costs
Charitable activities for students:
- Representation and campaigns
-Advice centre
-Student activities and volunteering
-Clubs and societies
-Bars, ventures and enterainments
- Catering
-Shops and vending
-Lettings
Total expenditure
Net (expenditure) I income
Transfers between funds:
Capital grant amorisation
Clubs and societies a/ocation
Net movement in funds
Fund balances brought forard
Fund balances caried forard
Unrestricted
Income
2,078,053
427,700
715,077
11,593
-
243,932
555,040
53,599
479
319,891
101,412
~~4,56.76 ~~
8,174
1,193,108
231,304
138,051
174,963
948,520
393,889
1,128,247
442,837
4.659.093
(152,317)
42,297
(110,020)
125,561
15.541
Restricted
Income
394,963
20,451
~~41~~5~~,14~~
7,427
196,005
126,643
330.07
85,339
85,339
301,998
387.337
Capital
Grants
160,000
16000
160,000
(42,297)
117,703
172,702
290.405
Total
2021
£
2,633,016
427,700
715,077
11,593
-
243,932
555,040
53,599
20,930
319,891
101,412
5082190
8,174
1,193,108
238,731
334,056
301,606
948,520
393,889
1,128,247
442,837
4,989.168
93,022
93,022
600,261
993.283

Page 64