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2022-07-31-accounts

Table of Contents Page
Governing
Body, Officers
and Advisers
Report ofthe Governing Body.
Independent
Auditors
Report
....13
Statement
ofAccounting
Policies 17
Consolidated
Statement
of Financial Activities . 22
Consolidated
and College
Balance Sheets
Consolidated
Statement
of Cash Flows. 24
Notes to the Financial Statements. .... 25

verning
Bod
y who served in office during the year or subs equently
are d
etailed
b
elow.
Committees
Changes in year FRC APC
Professor Sinan Acikgoz
Professor Ros Ballaster
Professor Jocelyn Bell Burnell
Professor Vanessa Berenguer-Rico
Dr Andrea Bernini
Professor Steve Biller
Professor Stephen Blun dell
Mr Clem Brohier Appointed 15November 2021
Professor Jon Chapman
Mr James Colman
Dr Carmen Constantin Resigned 31March 2022
Professor Pavlos Eleftheriadis
Professor Marina Galano
Professor Kathryn Gleadle
Dr Andy Gosler
Professor Vicente Grau Colomer
Professor lan Griffiths
Professor Andrew Higgins
Professor Peter Keevash
Professor Tarunabh Khaitan Appointed 13October 2021
Mr Kevin Knott 30Sept - 15Nov 2021
Dr Helen Lacey
Professor David Leopold
Professor Paul Lodge
Professor Helen Margetts
Professor James Marrow
Professor Chris Martin
Professor Derek McCormack
Ms Tess McCormick
Professor Michele Mendelssohn
Dr Katherine Morris
Ms Helen Mountfield, KC
Dr Amber Murrey-Ndewa
Professor Catherine O'Regan
Professor Colin Please
Professor Joel Rasmussen

Changesin year FRC APC
Ms Lucinda Rumsey
Professor Alison SaIvesen
Dr Christopher Salam one
Mr Richard Scanlon Resigned 30September 2021
Professor Dino Sejdinovic
Professor Jason Smith
Professor Jennifer Strawb ridge

Ms Helen Mountfield, KC Principal
Mr Richard Scanlon Bursar Resigned 30September 2021
Mr Kevin Knott Acting Bursar 30September —15 November 2021
Mr Clem Brohier Bursar Appointed 15 November 2021
Ms Lucinda
Rumsey
Senior Tutor Appointed University Senior Proctor
1March 2021
Dr Helen Lacey Acting Senior Tutor Appointed 1March 2021
Professor Pavlos Eleftheriadis Dean
Dr Christopher
Salamone
Tutor for Graduates
Ms Lynne Quiggin Domestic Bursar
Ms Tess McCormick Development Director
Ms Samantha
Cuss
College Accountant

Unrestricted Restricted Endowed 2022 2021
Funds Funds Funds Total Total
Notes E'000 r.'000 F'000 E'000 F'000
INCOME AND ENDOWMENTS FROM:
Charitable
activities:
Teaching, research and
Other Trading
Income
Donations
and legacies
residential 5,279
751
276
886 6,781 5,279
751
7,943
4,420
51
2,398
Investments
Investment
income
Other income
Total income
473
130
6,909
273
1,159
6781 746
130
14849
626
366
7,861
EXPENDITURE ON:
Charitable
activities:
Teaching,
research and
residential 7,042 601 7,643 6,258
Raising funds:
Fundraising
Trading
expenditure
Investment
management
Total Expenditure
costs 620
173
7
7,842
612 631
173
7
8,454
370
141
5
6,774
Net Income/(Expenditure)
before gains
(933) 547 6,781 6,395 1,087
Net gains/(losses)
on investments
(725) (725) 2,719
Net Income/(Expenditure) (933) 547 6,056 5,670 3,806
Transfers
between funds
16 22 (41) 19
Net movement
in funds for the year
(911) 506 6,075 5,670 3,806
Fund balances
brought
forward
16 15,668 2,155 17346 35,169 31,363
Funds carried forward
at 31
July 14,757 2,661 23,421 40,839 35,169

2022 2021 2022 2021
Group Group College College
Notes F'000 F'000 E'000 F'000
FIXEDASSETS
Tangible assets 10 19,996 20,627 19,996 20,627
Other Investments 11 23,421 17,346 23,421 17,346
Total Fixed Assets 43,417 37,973 43,417 37,973
CURRENT ASSETS
Stocks 89 86 89 86
Debtors 13 1,410 883 1,410 883
Deposits and other short term investments 272 569 272 569
Cash at bank and in hand 1 1 1 1
Total Current Assets 1,772 1,539 1,772 1,539
LIABILITIES
Creditors: Amounts falling due within one year 14 1,989 3,153 1,989 3,153
NET CURRENT ASSETS/(LIABILITIES) (217) (1,614) (217) (1,614)
TOTAL ASSETS LESSCURRENT LIABILITIES 43,200 36,359 43,200 36,359
CREDITORS: falling due after more than one year 15 23 45 23 45
NET ASSETS BEFORE PENSION LIABILITY 43,177 36,314 43,177 36,314
Defined benefit pension scheme liability 20 (2,338) (1,145) (2,338) (1,145)
TOTAL NET ASSETS 40,839 35,169 40,839 35,169
FUNDS OF THE COLLEGE
Endowment
funds
23,421 17,346 23,421 17,346
Restricted funds 2,661 2,155 2,661 2,155
Unrestricted
funds
Designated
funds
18,963 20,688 18,963 20,688
General funds (1,868) (3,875) (1,868) (3,875)
Pension
reserve
20 (2,338) (1,145) (2,338) (1,145)
40,839 35,169 40,839 35,169

2022 2021
Notes F'000 E'000
Net cash provided
by (used in) operating
activities
22 411 (1,385)
Cash flows from investing
activities
Dividends,
interest and rents from investments
746 602
Proceeds from the sale of property,
plant and equipment
Purchase offixed assets (including
adjustment)
(35) (6)
Proceeds from sale of investments
Purchase
of investments
Net cash provided
by (used in) investing
activities
(6,800)
(6,089)
(3)
593
Cash flows from financing
activities
Repayments
of borrowing
Cash inflows
from new borrowing
Net cash provided
by (used in) financing
activities
(1,400)
5,381
700
700
Change
in cash and cash equivalents
in the reporting
period (297) (92)
Cash and cash equivalents
at the beginning
ofthe
reporting
period
570 417
Change
in cash and cash equivalents
due to exchange
rate
movements
Cash and cash equivalents
at the end ofthe reporting
period
273 570

2022 2021
Teaching, Research and Residential E'000 E'OOO
Unrestricted
funds
Tuition fees - UK and EU students
Tuition fees - Overseas
students
1,257
898
1,212
895
Other fees 837 686
Other HEFCE support 111 55
Other academic income 223 99
College residential
income
Total income from charitable
activities
1,955
5,279
1,473
4,420

2022 2021
E'000 OOOO
Non-chantable
trading
income 747 51
Other trading
income
4
751 51
3 DONATIONS
AND
LEGACIES
2022 2021
E'000 E'000
Donations
and Legacies
Unrestricted
funds
Restricted funds
276
886
1,557
841
Endowed
funds
6,781
7,943 2,398
4 INVESTMENT INCOME
2022 2021
E'000 E'OOO
Unrestncted
funds
Equity dividends 470 457
Bank interest 3
473 457
Restricted funds
Equity dividends 273 169
273 169
Total Investment income 746 626
5 OTHER INCOME
2022 2021
E'000 F'OOO
Coronavirus
Job Retention
Scheme 47 326
Otherincome 83 40
130 366
6 ANALYSIS OF EXPENDITURE 2022 2021
f 000 E000
Charitable
expenditure
Direct staff costs allocated to:
Teaching,
research
and residential
3,711 2,583
Other direct costs allocated to:
Teaching, research and residential
2,383 2,324
Support and governance
costs allocated to.
Teaching,
research
and residential
1,549 1,351
Total charitable
expenditure
7,643 6,258
Expenditure
on raising funds
Direct staff costs allocated to: 505 298
Fundraising
Trading
expenditure
76 58
Other direct costs allocated to: 81 44
Fundraising
Trading
expenditure
91 71
Support and governance
costs allocated to:
45 28
Fundraising
Trading
expenditure
Investment
management
costs
6
7
12
5
Total expenditure
on raising funds
811 516
Total expenditure 8,454 6,774

9 STAFF COSTS
The aggregate
staff costs for the
year were as follows. 2022 2021
Salaries and wages E'000 E'000
Social security costs
Pension costs.
Defined benefit schemes
3,086
254
2,898
227
Pension deficit recovery plan adjustments (note 20) 514 483
1,193 (147)
The average
number ofemployees
on a full time equivalent
basis was
of the College,
as follows.
excluding Trustees, 5,047 3,461
Tuition and research 2022 2021
College residential
Fundraising
Support
10
36
5
11
38
4
Total 12 12
The average
number ofemployed
College Trustees
during the year was as follows 63 65
University
Lecturers
CUF Lecturers
Other teaching
and research
Other
19
2
18
19
2
18
Total 2 1
41
There were no employees
(excluding college trustees)
exceeded E60,000(2021:No employees).
during the year whose gross pay and pay benefits
(excluding
employer Nl and pension contributions)
TANGIBLE FIXEDASSETS
Group and College
Cost
At start ofyear
Leasehold
land and
buildings
E'000
Freehold
land and
buildings
E000
Plant and
machinery
E'000
Fixtures,
fittings and
equipment
E'000
Total
E'000
Additions
At end ofyear
75 25,297
7
581
28
25,953
35
Depreciation 75 25,304 609 25,988
At start ofyear
Depreciation
charge for the
At end ofyear
year 10 4,775
623
541
43
5,326
666
Net book value 10 5,398 584 5,992
At end ofyear
At start ofyear 65 'I9,906 25 19,996
65 20,522 40 20,627

Group and College
2022 2021
All investments
are held at fair value
6'000 8'000
17,346 14,627
Investments
Valuation
at start of year
6,800
(725)
2,719
New money invested
(Decrease)/increase
in value of investments
23,421 17,346
Investments
at end
of year
Investments
comprise:
Held outside
the UK
L'OOO
Held in
the UK
EOOO
2022
Total
j'000
Held outside
the UK
EOOO
Held in
the UK
8'000
2021
Total
P. OOO
Equity investments
Alternative
and other investments
20,630
2,503
288
20,630
2,503
288
15,809
1,241
296
15,809
1,241
298
Fixed term deposits and cash 23,421 23,421 17,346 17,348
Total investments
The results and the assets and liabilities of the subsidiary at the year end are as follows. 2022
F'000
2021
r.'ooo
7
(2) (4)
Income
Expenditure (2)
Result for the year 3 7
(2) (4)
Total assets
Total liabilities
Net funds at the end ofyear
DEBTORS 2022
Group
6'000
2021
Group
EOOO
2022
College
f.'000
2021
College
EOOO
Amounts
falling due within one year:
Trade debtors
Amounts
owed by College members
Prepayments
and accrued income
260
136
41
973
48
61
58
716
260
136
41
973
48
81
58
718
Other debtors 1,410 883 1,410 883
CREDITORS: falling due within one year 2022
Group
6'000
2021
Group
BOOO
2022
College
6'000
2021
College
EOOO
Bank loans
Trade creditors
Amounts
owed to College Members
Taxation and social security
Accruals and deferred
income
1,000
51
156
120
515
147
2,400
140
136
88
291
98
1,000
51
156
120
515
147
2,400
140
136
88
291
98
Other creditors 1,989 3,153 1,989 3,153

15 CREDITORS: falling due after more than one year
Otherloans 2022
Group
6'000
2021
Group
EOOO
2022
College
6'000
2021
College
E'000
23 23 45
23 45 23 45
16 ANALYSIS OF MOVEMENTS ON FUNDS
Group and College
Endowment
Funds - Permanent
At 1 August
2021
EOOO
Incoming
resources
EOOO
Resources
expended
EOOO
Transfers
EOOO
Gains/
(losses)
6'000
At 3'I July
2022
6'000
General endowment
Fellowships
Scholarships/Prizes/Bursaries
Chapel and related purposes
Other
10,286
1,376
1,020
1,634
5,375
1,406
10
9
(328)
(125)
(147)
9,958
6,636
2,288
48 (46) 1,588
Endowment
Funds - Expendable
(2) 46
General endowment
Fellowships
Scholarships/Prizes/Bursaries
Other
2,513
296
124
(65)
(8)
2,448
288
49 (3) 'l21
Total Endowment
Funds
17,346 6781 (1) 48
Restricted Funds (725) 23421
Fellowships
Scholarships/Prizes/Bursaries
Chapel and related purposes
Buildings - capital
Buildings
-lease
Other
Total Restricted
Funds
Unrestricted
Funds
137
803
6
1,055
154
2,155
127
538
36
2
456
1,159
(50)
(380)
(35)
(2)
(145)
~612i
(10)
(2)
(22)
(7)
(41)
204
959
7
1,033
458
2,661
Fixed asset designated
fund
General funds
Other designated
funds
Pension reserve
20,688
(3,876)
6,909 (666)
(5,982)
(1,059)
1,081
18,963
(1,868)
Total Unrestricted
Funds - College
Unrestricted
funds held by subsidiaries
(1,144)
15,668
6,909 (1,194)
(7,842)
22 (2,338)
14,757
Total Unrestricted
Funds
Total Funds
15,668 6.909 ~(7842, 22 14,757
35,169 14,849 (8,454) (725) 40,839

DETAILS OF THE FUNDS OF THE COLLEGE
The following
is a summary
of the origins and purposes
ofeach ofthe Funds
Endowment
Funds - Permanent:
General endowment
A consolidation
of gifts and donations
where income,
but not capital, can be used for the general
purposes
of the College
Capital balance of past donations
where related income,
but not the original
capital, can be used
for
Fellowships
Scholarships/Prizes/Bursaries
Chapel and related purposes
supporting
Teaching
Fellowships
Capital balance of past donations
where related income, but not the original capital, can be used for
the provision
of scholarships,
prizes and bursanes
Capital balance ofpast donations
where related income,
but not the original capital, can be used to
support
the Chapel and related activities
A consolidation
of gifts and donations
where income, but not capital, can be used to support
other
Other specified College activities
Endowment
Funds -Expendable:
A consolidation
of gifts and donations
where either income, or income and capital, can be used
for
General endowment the general purposes
of the College
A consolidation
of gifts and donations
where either income, or income and capital, can be used
for
Fellowships
Scholarships/Prizes/Bursaries
supporting
Teaching
Fellowships
Capital balance of past donations
where either income, or income and capital, can be used for
the provision
of scholarships,
prizes and bursaries
A consolidation
of gifts and donations
where either income, or income and capital, can be used
to
Other supporting
other specified College activities.
17 FUNDS OF THE COLLEGE DETAILS continued
Restricted Funds:
A consolidation
of gifts and donations
where both income and capital must be used for supporting
Fellowships
Scholarships/Prizes/Bursaries
Chapel and related purposes
Teaching
Fellows
A consolidation
of gifts and donations
where both income and capital must be used for the
provision
of scholarships,
prizes and bursaries
A consolidation
of gifts and donations
where both income and capital must be used to support
the Chapel and related activities
A consolidation
of gifts and donations
where both income and capital must be used to provide
Buildings new buildings
or maintain
existing
buildings
A consolidation
of gifts and donations
where both income and capital must be used to support
Other other specified College activities
Designated
Funds
Fixed asset designated
fund
This represents
the net book value ofthe fixed assets of the College less the amount
funded
restncted
fund. Therefore,
this element of unrestricted
funds are not available
for expenditure
by the "Buildings -Lease"
on the College's general
purposes.
Representing
the liability for future pension
contributions
under defined benefit schemes
Pension reserve

Qualified
actuaries
periodically
account of actuarial
surpluses
Qualified
actuaries
periodically
account of actuarial
surpluses
value the
or deficits
value the
or deficits
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
USS and OSPS schemes
using the 'projected
unit method',
embracing
in each scheme. The financial
assumptions
were derived
from market
a market value approach. The resulting
levels of contribution
conditions
prevailing
at the valuation
date. The results of the
a market value approach. The resulting
levels of contribution
conditions
prevailing
at the valuation
date. The results of the
a market value approach. The resulting
levels of contribution
conditions
prevailing
at the valuation
date. The results of the
a market value approach. The resulting
levels of contribution
conditions
prevailing
at the valuation
date. The results of the
take
latest
actuarial
valuations
and the
assumptions which have the most significant effect on the results were:
USS OSPS
Date of valuation: 31/03/2020 31/03/2019
Date valuation
results published:
30/09/2021 19/06/2020
Value of liabilities: f80.6bn 6848m
Value ofassets: 666.5bn 6735m
Funding
surplus
/ (deficit):
(f14.1bn) (6113m)
Prinopal
assumptions:
Discount rate Fixed interest Gilts +0.5% —2.25%
gilt yield curve b
Rate of increase in salanes plus 1%-2 75% RPI
Rate of increase in pensions n/a Average
RPI/CPI d
CPI +005%c
Assumed
life expectancies
on retirement at age 65.
Males currently aged 65 23.9yrs 21.7 yrs
Females currently
aged
65 25.5yrs 24.4 yrs
Males currently
aged
45 25.9 yrs 23.0yrs
Females currently
aged
45 27.3 yrs 25.8yrs
Funding
ratios
Technical provisions basis 83% 87%
Statutory
Pension Protection
Fund basis 64% 74%
'Buy-out' basis 51% 60%
Employer
contribution
rate (as
%of pensionable salaries): 21.1%to 21.48 19%
from
1 Oct 21
Effective date of next valuation: 31/03/2023 31/03/2022

a
Consolidated
Statement
of
Financial Activities Unrestricted Restricted Endowed 2020
Funds Funds Funds Total
F'000 E000 E000 6'000
INCOME AND ENDOWMENTS FROM:
Charitable
activities:
Teaching, research and residential
Other Trading Income
Donations
and legacies
4,420
51
1,557
841 4,420
51
2,398
Investments
Investment
income
Other income
Total income
457
366
6,851
169
1,010
626
366
7,861
EXPENDITURE ON:
Charitable
activities:
Teaching, research and residential
5,644 614 6,258
Public worship
Generating
funds:
358 12 370
Fundra
ising
Trading
expenditure
Investment
management
costs
Total Expenditure
137
5
6,144
4
630
141
5
6,774
Net Income/(Expenditure)
before gains
707 380 1,087
Net gains/(losses)
on investments
2,719 2,719
Net Income/(Expenditure) 707 380 2,719 3,806
Transfers
between
funds
106 (106)
Other recognised
gains/losses
Fund balances
brought
forward
14,855 1,881 14,627 31,363
Funds carried forward at 31July 15,666 2,155 17,346 35,169

29 ADDITIONAL
PRIOR YEAR COMPARATB/ES
ADDITIONAL
PRIOR YEAR COMPARATB/ES
ADDITIONAL
PRIOR YEAR COMPARATB/ES
continued
b
Analysis of Movements
on Funds
Group and College At 1 August Incoming Resources Gains/ At 31July
2020 resources expended Transfers (losses) 2021
EQQQ EQQQ EQQQ L'000 F'000 6'000
Endowment
Funds - Permanent
General
endowment
8,669 1,617 10,286
Fellowships 1,161 215 1,376
Scholarships/Prizes/Bursanes 861 159 1,020
Chapel and related purposes 1,377 257 1,634
Other 40 8 48
Endowment
Funds - Expendable
General
endowment
2,122 391 2,513
Fellowships 250 46 296
Scholarships/Prizes/Bursaries 105 19 124
Other 42 7 49
Total Endowment Funds - College 14,627 2,719 17,346
Endowment
funds
held by subsidiaries
Total Endowment Funds 14,627 2,719 17,346
Restricted
Funds
Fellowships 16 65 (47) 34
Scholarships/Prizes/Bursaries 641 680 (415) 906
Chapel and related purposes 75 37 (106) 6
Buildings 71 (71)
Other 1,149 157 (97) 1,209
Total Restricted Funds - College 1,881 1,01O ~830 ~108 2,155
Restricted
funds held by subsidiaries
Unrestricted
Funds
Fixed asset designated
fund
21,207 (654) 135 20,688
General funds
Other designated
funds (5,061) 6,851 (5,637) (29) (3,876)
Major works reserve
Pension reserve (1,291) 147 (1,144)
Total Unrestricted Funds - College 14,855 6,851 (6,144) 106 15,668
Unrestricted
funds
Total Unrestricted
held by subsidiaries
Funds
14,855 8,851 ~6.144 106 15,668
Total Funds 31,363 7,861 (6,774) 2,719 35,169