2022-08-31-accounts

			Page
Reference and Administrative Details
Report ofthe	Trustees	2	to	4
Independent	Examiner's Report
Statement of	Financial Activities
Statement of	Financial Position
Notes to the	Financial Statements	8	to	13
Detailed Statement of Financial Activities			14

TRUSTEES		L M Aldington	L M Aldington
		N Halfon
		L G Smith
		J Rosenbrock
		A Schlageter		(resigned 31.8.22)
REGISTERED	OFFICE	Painswick	Inn	Project
		Gloucester	Street
		Stroud
		Gloucestershire
		GL5 1QG
REGISTERED	COIIPANY	07338516	(England		and Wales)
NUMBER
REGISTERED	CHARITY	1141825
NUMBER
INDEPENDENT	EXAMINER	Andorran Limited
		6 Manor Park		Business Centre
		Mackenzie	Way
		Cheltenham
		Gloucestershire
		GL51 9TX

					31.8.22	31.8.21
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes			E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies			33		33	5,000
Charitable activities
Principles 8 Practice			8,530		8,530	16,879
Work Based Learning			49,898		49,898	48,456
Investment income
Total			58,468		58,468	70,346
EXPENDITURE ON
Charitable activities
Principles &Practice			11,092	4,210	15,302	17,515
Work Based Learning			55,431		55,431	40,289
Other			591		591	635
Total			67,114	4,210	71,324	58,439
NET INCOME/(EXPENDITURE)			(8,646)	(4,210)	(12,856)	11,907
RECONCILIATION OF FUNDS
Total funds brought forward			28,555	4,210	32,765	20,858
TOTAL FUNDS CARRIED FORWARD			19,909		19,909	32,765

				31.8.22	31.8.21
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	F	E	E	E
CURRENT ASSETS Debtors Cash at bank	10	3,419 17,155		3,419 17,155	5,439 28,088
		20,574		20,574	33,527
CREDITORS
Amounts falling due within one year		(665)		(665)	(762)
NET CURRENT ASSETS		19,909		19,909	32,765
TOTAL ASSETSLESS CURRENT LIABILITIES		19,909		19,909	32,765
NET ASSETS		19,909		19,909	32,765
FUNDS Unrestricted funds Restricted funds	12			19,909	28,555 4,210
TOTAL FUNDS				19,909	32,765

DONATIONS AND LEGACIES
	31.8.22	31.8.21
		F
Donations	33	5,000
INVESTMENT INCOME
	31.8.22	31.8.21
Deposit account interest	7	11

INCOME	FROII	CHARIT	ABLE ACTIVITIES
					31.8.22	31.8.21
				Work
			Principles	Based	Total	Total
			8 Practice	Learning	activities	activities
			E		E	E
Grants						5,000
P8P Student fees			8,530		8,530	11,879
WBL Student fees				49,898	49,898	48,456
			8,530	49,898	58,428	65,335
Grants received,		included	in the above, are as follows:
					31.8.22	31.8.21
Nick Bernard						5,000
CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 6)	Totals
				E	E	E
Principles	8 Practice			14,329	973	15,302
Work Based Learning				55,431		55,431
				69,760	973	70,733
SUPPORT	COSTS
						Governance
						costs
						E
Other resources		expended				591
Principles	8 Practice					973
						1,564

The average monthly number of	emp	loyees during the year	was as follows:
				31.8.22	31.8.21
Administration				4	5
No employees received emoluments		in excess ofF60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
			Unrestricted	Restricted	Total
			fund	funds	funds
			E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies				5,000	5,000
Charitable activities
Principles 8 Practice			11,879	5,000	16,879
Work Based Learning			48,456		48,456
Investment income
Total			60,346	10,000	70,346
EXPENDITURE ON
Charitable activities
Principles &Practice			11,725	5,790	17,515
Work Based Learning			40,289		40,289
Other			635		635
Total			52,649	5,790	58,439
NET INCOME			7,697	4,210	11,907
RECONCILIATION OF FUNDS
Total funds brought forward			20,858		20,858
TOTAL FUNDS CARRIED FORWARD			28,555	4,210	32,765

			FOR THE YEAR ENDED 31 AUGU	FOR THE YEAR ENDED 31 AUGU	FOR THE YEAR ENDED 31 AUGU	ST 2022
10.	DEBTORS:AIIOUNTS		FALLING DUE WITHIN ONE YEAR
							31.8.22	31.8.21
	Trade debtors						3,400	5,290
	VAT						19	149
							3,419	5,439
11.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
							31.8.22	31.8.21
							E
	Accrued expenses						665	762
12.	MOVEMENT IN FUNDS
							Net
							movement	At
						At 1.9.21	in funds	31.8.22
	Unrestricted funds
	General fund					28,555	(8,646)	19,909
	Restricted funds
	Viticulture online course					2,350	(2,350)
	Work Based Learning	online courses				1,860	(1,860)
						4,210	(4,210)
	TOTAL FUNDS					32,765	(12,856)	19,909
	Net movement in funds,		included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						F	E	E
	Unrestricted funds
	General fund					58,468	(67,114)	(8,646)
	Restricted funds
	Viticulture online course						(2,350)	(2,350)
	Work Based Learning	online courses					(1,860)	(1,860)
							(4,210)	(4,210)
	TOTAL FUNDS					58,468	(71,324)	(12,856)

Compara	tives	for m	ovement in funds
					Net
					movement	At
				At 1.9.20	in funds	31.8.21
				F		E
Unrestricted		funds
General	fund			20,858	7,697	28,555
Restricted funds
Viticulture	online course				2,350	2,350
Work Based		Learning	online. courses		1,860	1,860
					4,210	4,210
TOTAL FUNDS				20,858	11,907	32,765

Comparative	net move	ment in funds, included in	the above are as follo	ws:
			Incoming		Resources	Movement
			resources		expended	in funds
					E	E
Unrestricted	funds
General fund			60,346		(52,649)	7,697
Restricted funds
Viticulture online course			5,000		(2,650)	2,350
Work Based	Learning	online courses	5,000		(3,140)	1,860
			10,000		(5,790)	4,210
TOTAL FUNDS			70,346	.	(58,439)	11,907

	BIODYNAMIC AGRICULTURAL COLLEGE
	DETAILED STATEMENT OF FINANCIAL ACTIVITIES
	FOR THE YEAR ENDED 31 AUGUST 2022
		31.8.22	31.8.21
			E
INCOME AND ENDOWMENTS
Donations and legacies
Donations		33	5,000
Investment income
Deposit account interest
Charitable activities
Grants			5,000
P8 P Student fees		8,530	11,879
WBL Student fees		49,898	48,456
		58,428	65,335
Total incoming resources		58,468	70,346
EXPENDITURE
Charitable activities
Course costs		57,474	49,842
Software		1,383	1,683
Other office costs		777	975
Advertising		5,923	2,011
Sundries		3,096	451
Other motor/travel	costs	408	236
Staff training		452	1,041
Bank charges		247	338
		69,760	56,577
Supportcosts
Governance costs
Accountancy and	legal fees	1,564	1,862
Total resources expended		71,324	58,439
Net (expenditure)/income		(12,856)	11,907