2023-08-31-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	12
Detailed Statement of Financial Activities		13

TRUSTEES		L M Aldington	L M Aldington
		N Halfon
		L G Smith
		J Rosenbrock
		K Suskin (appointed		1.2.23)
REGISTERED	OFFICE	Painswick	Inn Project
		Gloucester	Street
		Stroud
		Gloucestershire
		GL5 1QG
REGISTERED	COMPANY	07338516	(England	and Wales)
NUMBER
REGISTERED	CHARITY	1141825
NUMBER
INDEPENDENT	EXAMINER	BKPlus
		6 Manor Park Business Centre
		Mackenzie	Way
		Cheltenham
		Gloucestershire
		GL51 9TX

						31.8.23	31.8.22
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
			Notes		f	6	6
INCOME AND ENDOWMENTS		FROM
Donations	and legacies			28		28	33
Charitable	activities
Principles	8 Practice			10,567		10,567	8,530
Work Based Learning				49,520		49,520	49,898
Investment	income			86		86
Total				60,201		60,201	58,468
EXPENDITURE ON
Charitable	activities
Principles	8 Practice			11,492		11,492	15,302
VVork Based Learning				43,271		43,271	55,431
Other				763		763	591
Total				55,526		55,526	71,324
NET INCOME/(EXPENDITURE)				4,675		4,675	(12,856)
RECONCILIATION OF FUNDS
Total funds	brought forward			19,909		19,909	32,765
TOTAL FUNDS CARRIED FORWARD				24,584		24,584	19,909

					31.8.23	31.822
			Unrestricted	Restricted	Total	Total
			tund	funds	funds	funds
		Notes	8	5	8	5
CURRENTAS6ETS
Debtors		10	5,496		5,496	3,419
Cash at	bank		19,793		19,793	17,155
			25,289		25,289	20,574
CREDITORS
Amounts	felling due within one year	11	(706)		(705)	(865)
NET CURRENT ASSETS			24,584		24,684	19,909
TOTAL	ASSETS LESSCURRENT
LIABILITIES			24,584		24,584	19,909
NET ASSETS			24,584		24,584	19,909
FUNDS		12
Unrestricted funds					24,584	19,909
TOTAL	FUNDS				24,584	18,909

DONATIONS AND LEGACIES
	31 8.23	31.8.22
	E	F
Donations	28	33
INVESTMENT INCOME
	31.8.23	31.8.22
	E	8
Deposit account interest	86	7

4.	INCOME F	R	OM CHARITABLE ACTIVIT	IES
						31.8 23	31 822
					Work
				Principles	Based	Total	Total
				& Practice	Learning	activities	activities
				F	8	8	F
	P&P Student		fees	10,567		10,567	8,530
	WBL Student fees				48,800	48,800	49,898
	WBL other	income			720	720
				10,567	49,520	60,087	58,428
5.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs 6	note 6) 8	Totals f
	Principles	&	Practice		10,622	870	11,492
	Work Based		Learning		43,271		43,271
					53,893	870	54,763
6.	SUPPORT	COSTS
							Governance
							costs
							f
	Other resources expended						763
	Principles	8	Practice				870
							1,633

The average monthly number of	emp	loyees during the year	was as follows:
				31 8.23	31.8.22
Administration				4	4
No employees received emoluments		in excess of260,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
			Unrestricted	Restricted	Total
			fund	funds	funds
			6	E	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies			33		33
Charitable activities
Pnnciples & Practice			8,530		8,530
Work Based Learning			49,898		49,898
Investment income
Total			58,468		58,468
EXPENDITURE ON
Charitable activities
Principles 8 Practice			11,092	4,210	15,302
Work Based Learning			55,431		55,431
Other			591		591
Total			67,114	4,210	71,324
NET INCOME/(EXPENDITURE)			(8,646)	(4,210)	(12,856)
RECONCILIATION OF FUNDS
Total funds brought forward			28,555	4,210	32,765
TOTAL FUNDS CARRIED FORWARD			19,909		19,909

10.	DEBTORS: A		MOUNT	S	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR
										31.8.23	31.8.22
										6
	Trade debtors									5,340	3,400
	VAT									156	19
										5,496	3,419
11.	CREDITORS:		AMOUNTS			FALLING DUE WITHIN ONE YEAR
										318.23 f	31.8.22 8
	Accrued expenses									705	665
12.	MOVEMENT		IN FUNDS
										Net
										movement	At
									At 1.9.22 f	in funds f	31.8.23 6
	Unrestricted		funds
	General fund								19,909	4,675	24,584
	TOTAL FUNDS								19,909	4,675	24,584
	Net movement		in funds,		included			in the above are as follows:
									Incoming	Resources	Movement
									resources	expended	in funds
									E	6	E
	Unrestricted	funds
	General fund								60,201	(55,526)	4,675
	TOTAL FUNDS								60,201	(55,526)	4,675
	Comparatives		for movement				in	funds
										Net
										movement	At
									At 1.9 21	in funds	31.8.22
									E	F	f
	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

Comparative	net mov	ement in funds, included in	the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
				8	8
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)

	BIODYNAMIC AGRICULTURAL CO	LLEGE
	DETAILED STATEMENT OF FINANCIAL	ACTIVITIES
	FOR THE YEAR ENDED 31 AUGUST 2023
			31.8.23 f	31.8.22 f
INCOME AND ENDOWMENTS
Donations and legacies
Donations			28	33
Investment income
Deposit account interest			86
Charitable activities
P&P Student fees			10,567	8,530
WBL Student fees			48,800	49,898
WBL other income			720
			60,087	58,428
Total incoming resources			60,201	58,468
EXPENDITURE
Charitable activities
Course costs			45,607	57,474
Software			1,883	1,383
Other office costs			667	777
Advertising			2,964	5,923
Sundries			1,192	3,096
Other motor/travel	costs		819	408
Staff training			540	452
Bank charges			221	247
			53,893	69,760
Supportcosts
Governance costs
Accountancy and	legal fees		1,633	1,564
Total resources expended			55,526	71,324
Net income/(expenditure)			4,675	(12,856)