OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-07-31-accounts

CONTENTS PAGE
Trustee Board and Union Information
Trustees'
Report
Trustees Responsibilities 15
Independent
Auditors'
Report to the Members 16
Statement of Financial Activities 20
Balance Sheet 21
Cash Flow Statement 22
Notes to the Financial Statements 23

t meetings
is set out
below.
Board Members Trustee Category Meetings
attended
(90
Attendance)
Zuleikha
Chikh
Officer - Union President 4(of4)(100%)
Sophie O' Neill Officer - Vice President Activities 4(of4)(100%)
Steph Lomas Officer —Vice President Education 3 (of3)(100%)
Megan Rea Officer - Vice President Welfare 3(of4)(75%)
Emma Sims External 2 (of4) (5090)
Peter Hyett External 4(of4)(100%)
Laura Davies External 4(of4) (10090)
Jill Wells External 3(of4) (75%)
Dean Kamitsis Student 4(of4) (100'Yo)
Beverly Simpson Student 4(of4) (100%)
Janine Machin Student 3(of4) (75%)
Anna Shabunina Student 1(of2) (5090)

2021 2020
Restricted Unrestricted Total Total
Note E E
INCOME FRQ)/I:
Voluntary
income
1,287,839 1,287,839 1,188,736
Grants and other funding 73,213 73,213 129,738
Charitable
activities
600,115 207,560 807.675 1,907,686
Other trading
activities
1,230 1,230 3,442
Investments 36 36 1,165
Income from Operations 600,115 1,569,879 2,169,994 3,230,767
EXPENOITURE ON:
Charitable
activities:
Nlemiiership
services
7-9 279,449 1,028,359 1,307,808 1,623,476
Primary purpose
trading
7-9 312,855 520,363 833.218 1,533,397
Pension
Discount
Unvrinding
Cost
11/
21
{22,976) (22,976) (415,440)
Exceptional
Expenditure
(33,900) (33,900) (30,294)
Expenditure
from Operations
592,304 1,548,722 2,141,026 3,156,873
Total Expenditure (615,280) (1,582.622) (2,197,902) (3,780,524)
Net Operating
Result for the
year - Surplus/(Deficit)
7,811 21,157 28,968 73,894
Net Result for the year
Surplus/(Deficit)
(15,165) {12,743) {27,908) (371,840)
Total funds brought
forward
(1,489,448) 260,350 (1,229.098) (857,258)
Reserves Transfer 20 49,152 (49,152)
Total funds carried forward (1,455,461) 198.456 (1,257,007) (1,229,098)

31/07/2021 31/07/2021 31/07/2020
Note 6 6 6
6
FIXEDASSETS
Tangible lixed assets 13 41,632 80,524
Investments 14 1 1
41,632 80,525
CURRENT ASSETS
Stock 15 26,220 50,569
Debtors 16 101,769 103,963
Cash at bank and
in hand
243,452
371,441 400,038
CREDITORS:
Amounts
due within one year
17 (209,913) (185,847)
NET CURRENT ASSETS 161,528 9
Total assets less current habilities 203,160 r,
6
CREDITORS: amounts due aher more than one
year 18 1,460,166 1,523,488
NET ASSETS 23 1,257,005 1,228,772
FUNDS
Restricted funds
Pension Deficit Reserve (1,546,464) (1,584,552)
Students' Societies 8 Club Funds 91,002 95,104
Total Restricted Funds 1,455,462 1,489448
Unrestricted
funds
General Funds 157,904 82,037
Designated Funds 40,552 178,639
Total Unrestricted Funds 198,456 260,676
TOTAL FUNDS 1,257,005 1,228,772

2021 2020
Net cash (oufflow)/inflow
from operating
activities 27 66,831 44,581
tlti I tt
ttt
Payments to acquire tangible fixed assets (7,855) (30,413)
Net cash flow fmminvesting
activities
(7,855) (30,413)
Financin activities
Repayment of Pension
Deficit
Repayment of bank loans (61,065)
Interest received 36 1,165
Net cash flow from/ (usecl in) financing activities (61,029) 1,165
Increase/(Decrease)
in cash
and cash equivalents (2,053) 15,333
Cash and cash equivalents at start ofyear 245,506 230,173
Cash and cash equivalents at end ofyear 243,453 245,506

3. VOLUNTARY INCOME
Restricted Unrestricted Total
2021
8 8
Grant Funding 1,287,839 1,287,839
Zero Waste
Hate Crime project
Projects
1,287839 1,287,839
Restricted Unrestricted Total
2020
8
Grant Funding 1,181,710 1,181,710
Zero Waste 3,871 3,871
Hate Crime project 2,000 2,000
Projects 1,155 1,155
7,026 1,181,710 1,181,736
4. GRANTS AND OTHER FUNDS
Restricted Unrestricted Total
2021
8
Job Retention Scheme claims 73,213 73,213
73,213 73,213
Restricted Unrestricted Total
2020
8
Job Retention Scheme claims 129,738 129,738
129,738 129,738

Restricted Unrestricted Total
2021
6 6 6
Voice 102,583 12,500 115,083
Life 73.398 1,951 75,348
Community 111,279 43,883 155,162
Membership
Services
287,260 58,333 345,593
Primary Purpose Trading Activities 312,855 149,227 462,082
Total 600,115 207,560 807,675
Charitable
activities
Direct Income from charitable
Benefit in kind—
activities 37,301 37,301
Accommodation
&Service
562,814 562,814
Clubs and Societies - Income 207,560 207,560
600,115 207,560 807675
Restricted Unrestricted Total
2020
6 6 6
Voice 96,062 10,903 106,965
Life 80,932 5,847 86,779
Community 186,162 80050 266,212
Membership
Services
363,156 96,800 459,956
Primary Purpose Trading Activities 294,133 1,153,596 1,447,730
Total 657,289 1,250,397 1 907,686
Charitable
activities
Direct Income from charitable
Benefit in kind—
activities 106,293 106,293
Accommodation
&Service
550,996 550,996
Clubs and Societies - Income 1,250 397 1,250,397
657,289 1,250,397 1,907,686

6. OTHER TRADING INCOME OTHER TRADING INCOME
Restricted Unrestricted Total
2021
8 8 6
Marketing 1,230 1,230
1230 1230
Restricted Unrestricted Total
2020
8 8
Marketing 3,442 3,442
3,442 3,442
7. CHARITABLE ACTIVITIES
Restricted and Unrestricted
Expenditure
by Theme
Restricted Unrestricted Total
2021
8
Membership Services
Voice 102,583 656,506 759,089
Life 73,398 115,513 188,911
Community 103,468
279,449
256,340
1,028,359
359,808
1,307,808
Primary Purpose Trading Activities 312,855
592,304
520,363
1,548,722
833,218
2,141,026
Direct Costs Plus Benefit in Kind
Direct expenditure
Clubs and Societies - Expenditure
Benefit in Kind —Accom & Services
29,490
562,814
1,548,722 1,548,722
29,940
562,814
592,304 1,548,722 2,141,026
Restricted Unrestricted Total
2020
E
Membership Services
Voice 95,982 631,346 727,328
Life 80,990 144,699 225,689
Community 183,087 314,025 497,112
Projects 7,147
367,206
1,090,069 1 7,147
457,276
Primary Purpose Trading Activities 294,064
661,270
1,405,443
2,495,513
1,699,507
3,156,783

Direct 8 Sup port Expenditure
by Them
e
Activities
undertaken Support
directly costs Total
2021f
Membership Services
Voice 699,703 59,386 795,089
Life 146,421 42,490 188,911
Community 316,982 42,826 359,808
1,163,106 144,702 1,307,808
Primary Purpose Trading Activities 652,105 181,113 833,218
Total 1,815,211 325,815 2,141,026
Activities
undertaken Support
directly costs Total
2020
6
Membership Services
Voice 666,955 60,373 727,328
Life 174,824 50,865 225,689
Community 446,916 50,196 497,112
projects 7,147 7,147
1,295,841 161,435 1,457,276
Primary Purpose Trading Activities 1,514,647 184,860 1,699,507
Total 2,810,488 346,295 3,156,783

Y EAR ENDED 31JU LY 2021
9. Charitable
activities
Charitable
expenditure
by cost type
Primary
Purpose Central
Membership Trading Support Total
Services Activities Costs 2021
E 5
Good for Resale 28,976 74,233 103,208
Salaries &Wages 708,999 212,295 194,137 1,115,431
Training,
Development
& Travel 7,654 405 8,706 16,765
Other Employment
Costs
1,194 2,290 22,456 25,939
NUS Affiliation 30,774 30,774
Clubs 8 Societies —Transport,
Facilities & Affiliation
28,181 123 4,415 32,719
Insurance 5,283 992 23,665 29,940
Buildings —Repairs and Cleaning 1,783 3231 5,014
Essential
Materials
580 4,566 12 5,158
Equipment
and Software
20,258 12,355 20,861 53,475
Minibus
Expenditure
9,780 9,780
Advertising
and Marketing
8,652 1,235 1,000 10,887
Finance Expenses 875 4,097 943 5,915
Professional
Expenses
13,293 4,325 21,000 38,618
Administration
Charges
11,061 1,252 6,139 18,451
Depreciation
-Refurbishment
9,276 10,390 19,666
Depreciation
- Equipment
6,322 18,294 2,367 26,938
Benefit in kind -Accommodation
and Services 242,460 303,469 16,884 562,814
Restricted
Club and Society
Costs 29,490 29,490
1,163,106 652,105 325,815 2,141,026
Central Support Cost Allocation 144,702 181113 325,815
Total 1,307,808 833,218 2,141,026

Primary
Purpose Central
Membership
Services
Trading
Activities
Support
Costs
Total
2020
f 6 6
Good for Resale 187,757 480,277 668,034
Salaries &Wages 731,614 440,604 195,457 1,367,675
Training,
Development
&Travel 12,235 1,002 7,125 20,362
Other Employment
Costs
1,245 2,751 29,777 33,773
NUS Affiliation
Clubs &Societies —Transport,
43,629 43,629
Facilities &Affiliation 52,069 2,846 54,915
Insurance 7,117 25,817 32,934
Buildings —Repairs and Cleaning 170 3,239 8,422 11,831
Essential
Materials
3,348 24,091 27,439
Equipment
and Software
4,460 27,163 12,713 44,336
Minibus
Expenditure
17,233 17,233
Advertising
and Marketing
442 2,991 950 4,383
Finance Expenses 2,306 24,743 4,538 31,587
Professional
Expenses
12,890 12,818 12,848 38,556
Administration
Charges
19,794 3,071 23,900 46,765
Depreciation
- Refurbishment
12,781 12,781
Depreciation
- Equipment
Benefit in kind - Accommodation
14,151 25,430 6,520 46,101
and Services 248,364 284,404 18,228 550,996
Restricted
Club and Society Costs
103,127 103,127
1,461,951 1,348,211 346,295 3,156,457
Central Support Cost Allocation 161,435 184,860 346,295
Total 1,623,386 1,533,071 3,156,457

OVERNANCE COST S
Total Total
2021 2020
f E
Audit 6,000 7,800
Insurance 1,850 1,333
Board away day
Board refreshments
105 56
Travel Expenses 137
250
Leaving
gift
NCVO —Consultancy
Civil Subscription
Fees —Governance Review 4,875
550
550
13,380 10,126

Restricted Unrestricted Total
2021
6 E E
Redundancies and exiting costs 28,760 28,760
Working from Home Equipment 5,140 5,140
SUSS Pension
Unwinding
Deficit Discount 22,976
22,976
33,900 22,976
56,876
Restricted Unrestricted Total
2020f
Redundancies and exiting costs 9,394 9,394
Stock write-off 14,556 14,555
Holiday accrued during
Furlough
Working from Home Equipment
SUSS Pension
Deficit Revaluation
415,440
415,440
4,195
2,146
30,294
4,198
2,146
415,440
445,734

TAFF C OSTS AND NUMBERS
Total Total
2021 2020
E
Wages and salaries 945,914 1,189,393
National insurance 79,568 83,111
Pension costs 89,949 95,180
1,115,431 1,367,674
2021 2020
No. No.
Full time staff 40 45
Student staff 15 62
55 107

Building Motor Fixtures &
costs Vehicles Equipment Total
f 6 f
Cost
As at 1 August 2020 1054667 10,911 565,400 1,630,978
Additions 7,856 7,856
Disposals 23,380 23,380
As at 31 July 2020 1,054,667 10,911 549,876 1,615,454
Accumulated
depreciation
As at 1 August 2020 1,021,477 10,909 518,070 1,550,450
Charge for the year 19,667 27,077 46,745
On Disposals 23,373 23,374
As at 31 July 2021 1,041,139 10,909 521,774 1,573,822
Net book value
31 July 2021 13,528 28,102 41,632
31 July 2020 33,194 47,330 80,524

2021 2020
E
Trade creditors 50,105 52,003
Social security and other taxes 16,724 21,488
Other creditors 36,594 37,073
Accruals and deferred income 20,192 14,218
Pension
liability
86,298 61,065
209,913 185,847
2021 2020
Deferred Income
Deferred
income at
1 August 44,487
Resources deferred during the year
Amounts
released from previous years
44,487
Deferred income at 31 July
REDITORS: Amounts falling due after more than one year
2021 2020
E 5
Pension
liability
1,460,166 1,523,488
1,460,166 1,523,488
Repayment
due as
follows:
Due 1-2 Years 177,516 147,363
Due 2-5Years 301,940 287,563
Due 5+Years 000,210 1,008 002
1,460,166 1,523,488

2021 2020f
Trade debtors (including University) 36,831 28,169
Accrued income 4,894 17,269
Other debtors 13,981 14,982
55,706 60,420
Financial
liabilities measured
at amortised cost:
2021 2020
f F
Trade creditors 50,105 52,003
Accruals 20,192 14,218
1,530,462 1,589,709
Financial liabilities measured at present value
Pension deficit 1,460,166 1,523,488
1,460,166 1,523,488

20. RESERVES
At 1
August
2020
Incoming
resources
Resources
expended
Trarisf et's At 31July
2021
E E
Restricted Funds
Pension Deficit Fund
Benefit in kind—
Accommodation
and
Service (1,584,553) 562,814 (22,976)
(562,814)
61,065 (1,546,464)
Clubs and Societies 95,104 37,301 29,490 11,913 91,002
Total Restricted Funds 1,489,449 600,115 592,304 49,152 1,455,462
Unrestricted
Funds
Accumulated
General
Fund 81,712 1,569,879 1,582,623 88,935 157,903
Total General Funds 81,712 1,569,879 (1,582,623) 88,935 157,903
Designated
funds
Building designated
reserve
150,000 (150,000)
Film and arts designated
fund 5,113 5,113
Sport Ball funds 4,717 4,717
Societies &clubs bidding
reserve 16,125 7,052 23,177
Societies &clubs archived 2,684 4,261 6,945
Total Designated
Funds
178,639 (138,027) 40,552
Total Unrestricted
Funds
260,351 1,569,879 (1,582,623) (49,152) 198,456
Total Funds (1,229,098) 2,169,994 (2,174,927) 1,257,004

2020 Reserves Movement 2020 Reserves Movement
At 1
August
2019
Incoming
resources
Resources
expended
Transfers At 31July
2020
Restricted
Funds
Pension
Deficit Fund
(1,169,114) (415,438) (1,584,552)
Benefit in kind—
Accommodation
and
Service 550,996 (550,996)
Clubs and Societies 110,748 101,293 (103,128) (18,809) 90,104
Projects 7,026 (7,026)
Film Society Fund 5,113 5,113
Total Restricted
Funds
1,053,253 664,315 1,076,588 23,922 1,489,448
Unrestricted
Funds
Accumulated
General
Fund 41,278 2,566,452 2,525,018 81,712
Total General Funds 41,278 2,566,452 (2,525,018) 81,712
Designated
funds
Building designated
reserve
150,000 150,000
Film and arts designated
fund 5,113 5,113
Sport Ball funds 4,717 4,717
Societies bidding
reserve
14,298 14,298
Clubs archived 1,598 1,598
Societies archived 1,086 1,086
Clubs bidding reserve 1,827 1,827
Total Designated
Funds
154,717 23,922 178,639
Total Unrestricted
Funds
195,995 2,566,452 (2,525,018) 23,922 260,351
Total Funds (857,258) 3,225,767 (3,602,607) 1,229,098

ET ASSETS BYFUNDS
Restricted Unrestricted Total
2021
6 6
Tangible Fixed Assets 41,632 41,632
Investments 1 1
Net Current Assets 4,702 156,826 161,528
Liabilities due after more than one year (1,460,166) (1,460,166)
Total Funds (1,455,464) 198,459 (1,257,005)
Available Reserves 4,702 198,459 203,161
Accounting
Reserves
(1,460,166) (1,460,166)
Total Reserves (1,455,464) 198,459 (1,257,005)
Restricted Unrestricted Total
2020
F 5
Tangible Fixed Assets 80,524 80,524
Investments 1 1
Net Current Assets/(Liabilities) 95,104 118,762 213,865
Liabilities due after more than one year (1,523,488) (1,523,488)
Total Funds (1,428,384) 199,287 (1,229,098)
Available
Reserves
95,104 199,287 355,456
Accounting
Reserves
1,523,448 1,523,448
Total Reserves 1,428,384 199,287 1,229,098

2021 2020
K K
Cash flows from operating
activities
Surplus for the financial year (27,908) (371,514)
Adjustments
to reconcile profit for the year to net cash from
operating
activities
Interest received (36) (1,165)
Depreciation 46,649 58,884
(Increase)/decrease
in inventories
24,350 (1,262)
Decrease in trade and other debtors 2,359 53,672
Increase
in trade and other creditors
(1,558) (109,474)
Add back Pension Discount
Unwinding
Costs 22,976 415,440
Cash generated
from operating
activities
66,831 44,581