DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

Company registration number: 7821030 Charity number: 1144595 

TRUSTEES' REPORT AND FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 

31 AUGUST 2022 

THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 




DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## CONTENTS 

||Page|
|---|---|
|**Reference and administrative details of the Company, its trustees and advisers**|1|
|**Trustees' report**|2 - 17|
|**Independent examiner's report**|18|
|**Statement of financial activities**|19|
|**Balance sheet**|20 - 21|
|**Notes to the financial statements**|22 - 36|





DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2022 

|**Trustees**|Kay Chapman (resigned 3 May 2022)|
|---|---|
||Alison Barne, Chair|
||Ivana Mahendra|
||Finia Kuhlmann|
||Georgina Pattisson Brusik|
||Paul Stockley|
||Jeannie Cohen|
||Jack Langley, Treasurer|
||Christine Houghton|
|**Company registered**<br>**number**<br>7821030<br>**Charity registered number**<br>1144595<br>**Registered office**<br>Centrum House<br>36 Station Road<br>Egham<br>Surrey<br>TW20 9LF<br>**Chief executive officer**<br>**Operations Director**<br>**P4C Director**<br>Amelia Foster (resigned 30 September 2021)<br>Naghza Khokhar (from 1 October 2021)<br>Grace Lockrobin (from 1 February 2022)<br>**Independent Examiner**<br>Menzies LLP<br>Chartered Accountants<br>Centrum House<br>36 Station Road<br>Egham<br>Surrey<br>TW20 9LF<br>**Bankers**<br>The Co-operative Bank<br>The Cloth Market<br>Newcastle upon Tyne<br>NE1 1EE||



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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2022 

## **PREFACE: REFLECTING ON A YEAR OF RECOVERY** 

In last year’s report, we recorded the ongoing negative impact of the coronavirus pandemic on our charity and the communities we serve. The long-tail repercussions of that time are still with us. However, the 2021-2022 reporting period is probably better characterised positively as a period of active recovery. 

In 2022, we celebrated the 30th anniversary of SAPERE with a series of stories by teachers, leaders, students, parents and practitioners. Contributors told us how philosophical enquiry has had a positive impact on their lives and learning over the last three decades. 

_“P4C epitomises for me a sense of hope, of belonging, of community, of love. I am more human because of it.” – Jan, retired teacher_ 

_“We have gone from being a school where P4C was only used occasionally, to a school where it has become a key part of our pedagogy, where teachers plan and teach philosophically, making the most of opportunities to enable children to question and challenge.”  – Paul, head teacher_ 

_“This awareness is what I’ve discovered through P4C, that not everything has to be perfect: it involves coming to terms with myself just as much as coming to terms with other people, and how they think.” – Ez, student_ 

_Being part of that project – asking, and answering, those questions for himself – “had meant so much” to her son. It was one of the “most memorable” and “meaningful” educational experiences of his life. – Trish, parent_ 

_“P4C gave me a way of thinking which made everything else feel more relevant and interesting.”  – Caitlin, practitioner_ 

Celebrating the power of P4C, and all that SAPERE has done to nurture it, was also the theme of our 2022 conference, marking the return of our annual conferences.  Contributors to the conference – including founding members, respected academics and student teachers – reflected on the P4C research and practice that has supported thousands of educators and touched the lives of hundreds of thousands of learners. 

_“There are some wonderful things going on in relation to philosophical enquiry in educational and other contexts. After 30 years there have been some important changes, transformations, conversations and so on. Exciting times ahead.” – Patricia, P4C Trainer and conference delegate_ 

As many conference participants echoed, despite the challenges of recent years, we have many reasons to be hopeful about the future. 

We have reflected on the ways in which P4C has helped the children, young people and adults who have participated in, and practised P4C over the past year. It was a year when big global issues pressed on the minds of adults and children alike: the lingering effects of the pandemic, a focus on climate change with COP26 hosted by the UK, natural disasters worldwide and, of course, the invasion of Ukraine by Russia.  These have all created pressing philosophical questions for children and adults alike, such as ‘Are we ever safe?’ or ‘Whose responsibility is the future?’.  These are conversations that we all have a stake in, as one participant argued in an enquiry with Grace Lockrobin, our Director of P4C: 

_“I think we should be part of this [conversations about climate action] because as Luca said, age doesn’t matter, we can all be a part [because] in the end, it's our future that’s going to be changed.” - Kai, aged 9_ 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

Educators who practise P4C tell us that they value the space it creates for the sensitive and safe exploration of philosophical questions which children discuss to try to make sense of the world and the learner’s own place in the world. They also see the potential of dialogue to develop the skills necessary to address complex global issues, as a Y6 teacher from South Yorkshire explained: 

_“I have loved my P4C journey. It has made a massive difference to the children that I teach and has really focused on those fundamental skills that children need to be able to question the wider world around them and prepare them for the world and things they are going to be faced with and different challenges. We can confidently say that children leave Bradway able to question, challenge, to be able to understand and be empathetic; the skills that children use in their P4C sessions, all the way from Foundation Stage, to Year 6.” – a teacher_ 

Teachers reported back to us that the lack of socialisation during the pandemic had an adverse effect on students’ behaviour when they returned to school. P4C, with its emphasis on respect for, caring for, communicating and collaborating with others, helped teachers and children to restore a positive social ethos in the classroom and in the school: 

_“The legacy of the pandemic continues to have a profound impact on schools, with younger children in particular struggling in play based and collaborative situations due to a lack of opportunities to socialise during the pandemic. For some children, school continues to be a bewildering and overwhelming place to be and this is particularly noticeable at playtimes. P4C has been an important part of helping children to develop the communication skills needed to overcome these gaps in their experience, and will continue to be a crucial part of the post-Covid curriculum.” – a head teacher_ 

In recent years, P4C practitioners and the general public, have become more sensitive to the tendency towards polarisation of thought in schools and in society.  P4C helps students to look at the nuances of situations, consider the different perspectives of others and critically evaluate them in a respectful manner. This was a focus of our work on the Welsh Government's Hate Crime initiative which concluded this year, having offered P4C training to 500 teachers. Teachers surveyed said they had grown in confidence in discussing difficult issues and facilitating enquiry-based learning: 

_“A great course – I am very excited to share P4C with my colleagues and have a go with my pupils.  I think that it will make a huge difference in my classroom and to my children.”_ 

While schools are often encouraged to focus narrowly on knowledge acquisition, we believe there is an urgent need for strong pedagogies like P4C that complement a knowledge-rich curriculum by promoting wisdom – the ability to use knowledge with good judgement, drawing on understanding, experience and insight. In 2021-2022, we explored the relationship between subject knowledge and philosophical pedagogy in our project "Thinking Together in Science and RE" which works with science and RE departments in six English secondary schools to support students to generate and examine big questions within each subject, and to enquire into the deep connections between the concepts that underpin both. The P4C training is proving to be transformational for the teachers too, as one secondary teacher participating in the programme describes: 

_“I think it has shaped how I teach and how I look at things… how I look at the world as a person as much as in the classroom, which obviously has an impact on how we teach things.”_ 

In terms of our active recovery as a charity, we have been able to stabilise our finances, converting a significant deficit into a surplus over this reporting period and so securing the immediate future of the organisation. At the same time, we have been able to increase the number of staffing hours on the previous period which means we can provide a better service to our schools as well as giving ourselves time and space to innovate and improve on our offer. 

We launched a new website which allows us to be operationally more efficient as it is better integrated with our coursebooking system. The website is packed with information about P4C and it is where our archive of stories celebrating #30YearsofP4C can be found. 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

All of the above activity stands us in good stead, in that it represents increased sustainability, the development of community, and most importantly, the improvement of our core charitable activity: providing courses and resources in Philosophy for Children, Colleges and Communities. All that said, we know that we still face challenges as educational institutions find themselves trying to cope with new financial pressures brought on by higher energy costs and the cost-ofliving crisis. However, we are determined to continue to build on this period of active recovery by improving and modernising our training offer, delivering on new strategies to engage schools and universities, finding new opportunities for P4C in other kinds of settings, and by providing the strongest voice that we can for the value of philosophical practice in education. 

Finally, we would like to thank all those in our community who took part in the consultation to create a vision statement for SAPERE. As anyone who been part of such an exercise will know, it is not an easy task to try to sum up one’s aspirations in one sentence. However, we hope that our new vision statement not only reflects what we at SAPERE are trying to achieve, but also inspires others to join us in this quest for: 

_A future where everyone can engage in philosophical discussion that matters to them, motivates them to listen and to learn from others, and makes a difference to how they think, feel, speak and act in the world._ 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2022** 

The trustees are pleased to present their annual trustees' report together with the financial statements of the charity for the year ending 31 August 2022 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition, effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

SAPERE is a charitable organisation of members who believe that the ability to philosophise well can improve people’s lives and learning in schools and other educational contexts, and that this improvement in thinking, listening and speaking is both a personal and public good. 

## **OUR CHARITABLE OBJECT** 

The advancement of education for the public benefit, in particular amongst those young persons up to the age of 16 years, by the promotion of the development of their skills in logical thinking and other philosophical techniques so that their personal and social lives are enriched. 

We have drawn on our 30-year history and consulted with accredited trainers and members of the society to create a new vision statement and a revised mission statement. These were approved by the board in early 2023. 

## **OUR VISION** 

A future where everyone can engage in philosophical discussion that matters to them, motivates them to listen and to learn from others, and makes a difference to how they think, feel, speak and act in the world. 

## **OUR MISSION** 

- To establish and support spaces for philosophical reflection and enquiry, especially where young people gather and learn. 

- To champion the practice of philosophical dialogue and the positive difference it can make to personal development, lifelong learning, civic discourse and thoughtful action. 

- To develop courses, classes, conferences, methods and materials that advance philosophical thinking among learners and educators. 

- To facilitate research that informs best practice and illuminates our philosophical work and its educational impact. 

## **OUR VALUES** 

Our educational approach develops critical, creative, caring and collaborative thinking among learners. We also strive to embody the values of criticality, creativity, collaboration and care as a community of members. 

We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of our work in the previous 12 months, at the success of each key activity and at the benefits brought to those we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. The trustees are familiar with the Charity Commission's guidance on public benefit and have taken it into account when making any decision to which the guidance is relevant. We have regard to it when reviewing our aims and objectives and in planning our future activities and, in particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **1.1 The focus and public benefit of our work** 

SAPERE regards its primary beneficiaries as the children, young people, and adults who participate in P4C in educational, cultural and community settings, both for learning and for leisure. Its secondary beneficiaries are the teachers, educational professionals, and community leaders who receive our support to facilitate P4C. 

We help establish a collaborative, caring, critical and creative culture in the places where P4C is practised. We do this by training educators in the techniques of philosophical enquiry and by embedding sustainable P4C within schools through our programme of support which includes courses, resources, coaching, modelling and co-planning. 

We also cultivate a wider community of P4C practice, nationally and internationally, through our provision of network meetings, workshops, events and conferences. 

Research shows that SAPERE’s P4C programmes improve reasoning, communication skills, teamwork and confidence. P4C fosters cognitive improvement, greater self-confidence and self-esteem in young people and enables them to be active agents in their own education. The trustees also believe that the regular and consistent practice of P4C brings wider benefits to the school community and society as a whole, through the development of more engaged, thoughtful and reflective citizens better able to participate in the world around them and with the critical thinking, metacognitive and oracy skills to do so. 

The trustees think, too, that the practice of philosophical discussion is important not only because it enables participants to talk about the issues that are important to them but also because it is a satisfying and enjoyable activity for learners and for their teachers. 

## **1.2 Achievements and performance; how our activities have promoted our aims for the public benefit** 

We measure how our activities have promoted our charitable objects for the public benefit in three ways: 

- our P4C School Award scheme 

- the number of schools and teachers trained, and hence the number of children who have benefited from P4C 

- supporting and participating in research projects into the efficacy and impact of P4C 

All three measures continued to be disrupted by the coronavirus pandemic during this reporting period. 

## **1.2.1 P4C School Award scheme** 

SAPERE operates a P4C School Awards scheme recognising progress in adopting and delivering P4C in schools. The scheme's criteria provide clear progressions for learners, teachers and the organisation as a whole through Bronze, Silver and Gold levels. As well as giving schools a valuable road map that they can use to plan and review the development of their P4C practice, the programme provides a vital quality-assurance tool. Full details of the application process can be found on our website at https://www.sapere.org.uk/p4c-school-awards/. 

The number of schools progressing through the award levels is the primary measure of SAPERE's performance. If schools are progressing through these levels, we can be reasonably confident that they are not just undergoing training but are actually adopting P4C and putting it into practice. 

Award submissions and assessments were affected significantly during the pandemic, but we maintain our relationship with schools whose progress was forestalled during this time and a number have been able to re-engage with the awards process, such that in this reporting period, 20 awards were made: 13 Bronze, including 1 renewal; 6 Silver and 1 Gold. Overall, the numbers of schools at each award level at the end of the period were: 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

|**Award level**|**2016-17**|**2017-18**|**2018-19**|**2019-20***|**2020-21***|**2021-22***|
|---|---|---|---|---|---|---|
|**Bronze**|114|183|139|137|134|140|
|**Silver**|25|38|49|79|80|85|
|**Gold**|10|11|17|18|25|26|



* During the period, the validity period of awards has been extended and no awards have expired. Overall numbers in the last three reporting periods have been calculated by adding new awards to existing totals. Where a successful application was made at a higher level, the number of awards at the lower level has been reduced accordingly. 

## **1.2.2 Number of schools and teachers trained, and hence the number of children who have benefited from P4C** 

During this reporting period we built significantly on the online offering developed during the pandemic, as an option for delegates on our Level 1 and Level 2A training, but in particular for other taster courses, and the “P4C Wales” introductory webinars and our P4C in Practice workshops. 

The following number of courses has been offered: 

|**Number of**|**2016-17**|**2017-18**|**2018-19**|**2019-20**|**2020-21**|**2021-22**|
|---|---|---|---|---|---|---|
|**courses**|||||||
|**In-school**|190|230|191|101 in-person<br>4 online|13 in-person<br>5 online|63 in-person<br>12 online|
|**training**|||||||
|**Open courses**|84*|30|69|26 in-person<br>9 online|8 in-person<br>67 online|17 in-person<br>43 online|
||||||||
|**ITE courses**||24|19|11 in-person<br>2 online|2 in-person<br>15 online|11 in-person<br>0 online|
||||||||



* Figures for Open courses for 2016-17 include ITE courses which are listed separately in subsequent years 

The number of teachers, trainee teachers and other educators taking part in these courses was: 

|**Course Type**|**2016-17**|**2017-18**|**2018-19**|**2019-20**|**2020-21**|**2021-22**|
|---|---|---|---|---|---|---|
|**Level 1**|4,711<br>-|4,191<br>-|2,271<br>325|2,144<br>258|1,040<br>296|1,710<br>183|
|**Level 1 ITE****|||||||
|**Level 1+ (Tools for**|328|561|1,026|153|77|49|
|<br>**Thinking Together)**|||||||
|**Level 2A**|348|400|219|176|88|61|
|**Level 2B**|97|97|186|40|-|36|
|**Level 3 The Philosophical**|21|22|17|18|-|10|
|**Educator**|||||||
|**P4C in Practice workshops**|-|-|-|-|94|129|
|**Total**|5,505|5,271|4,044|2,789|1,595|2,178|



** Prior to 2018-19, ITE delegates were included in the total figure for Level 1. Figures given here for ITE Level 1s show the total number of trainee teachers who have completed Level 1 training. Many more are introduced to P4C through a minimum five-hour introductory unit. 

The pandemic meant that we were unable to run any Level 2B or Level 3 courses during the 2020-21 reporting period, as they are only offered as face-to-face training. Face-to-face training at these levels has resumed in 2021-22. 

We have introduced 5,910 educators to P4C through our Level 1 courses over the last three years. This number is slightly down on the previous three-year rolling average. 

However, the number of educators taking our Level 1 courses is up 37% on last year. 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

Assuming that each of these 5,910 delegates will have facilitated P4C enquiries with at least 20 children, we estimate that at least 118,000 children have been introduced to P4C during this time. This number is in addition to educators who are already trained at or beyond Level 1 and who will also have brought P4C to new classes, as well as continuing their practice with children familiar with P4C. 

In addition, over the past two reporting periods we have introduced P4C via online workshops to 223 teachers (some of whom will have joined Level 1 as a result of this introduction). 

The number of schools taking part in a Going for Bronze, Silver or Gold programme was as follows: 

||**2016-17**|**2017-18**|**2018-19**|**2019-20**|**2020-21**|**2021-22**|
|---|---|---|---|---|---|---|
|**Schools**|146|144|141|85|67|71|



While this shows a slight growth on the previous reporting period, there is clearly a marked drop-off at the start of the pandemic, from which the programme has not fully recovered. We know that many schools are struggling to commit or recommit to longer-term programmes such as our Going for Gold offer. To combat the decreased uptake of our schools programme, we took various steps during this period towards enhancing our training and increasing recruitment of schools, including among other things: revising our training offer with the needs of schools in mind, and making it easier for schools to contact us through increasing the hours on the schools co-ordination team. 

## **1.2.3 Research** 

SAPERE takes part in research to test and evaluate the public benefit of its programmes and to assess whether and how its activities are contributing to its mission of advancing the educational, social and personal development of children, young people and others, and to improve its services. 

Research during this year has focused on subject-specific P4C, the needs of secondary schools and schools for children with special educational needs and disabilities (SEND) 

. 

The pandemic has negatively impacted our ability to conduct research; however, one delayed programme – generously funded by the Templeton World Charity Foundation (TWCF) – began during this period. “Thinking together in Science and RE” aims to enable year 9 and 10 teachers and students to reveal and explore the philosophical dimensions of RE and science. The project was intended to run between 2020 and 2023, but due to Covid-19, project activity commenced in September 2021.This project engaged four mainstream secondary schools and two schools for young people with special educational needs and disabilities. 

In an initial independent evaluation report on the impact of the “Thinking together” project, compiled by Keele University and covering activity between September 2021 – July 2022, researchers found that teachers on the project reported increased confidence levels, especially when making connections between science and RE, and when helping students to think critically and express their own ideas. These increases in reported confidence were most marked after introductory training courses and individualised support days, which were also the elements of the project rated most positively by teachers. Teachers also reported that P4C pedagogy enhanced students’ abilities to think philosophically across the subjects. 

Participants reported positively their discovery that “P4C aims can be transferred to all pupils regardless of abilities or disabilities” and valued seeing students “who do not normally get involved in discussions get really into it”, and their confidence developing as a result. 

SAPERE’s model of department-wide training was also valued by participants. One respondent reported that: 

_“Having multiple staff trained at the same time has been brilliant. Rather than the impact from one member of staff being trained being diluted as they try to cascade learning to the rest of the department, I think the impact on teaching has been multiplied by our shared experience. There has been an impact on our curriculum design and implementation.”_ 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

In a recent study published by the Chartered College of Teaching and produced by SAPERE Project Manager Jen Simpson, P4C is theorised as a “critical pedagogy in teacher CPD” with the power to transform classrooms and learning experiences by using approaches that are “learner-centred, participatory and encourage [the] challenging [of] assumptions”. As a critical pedagogy, P4C provides a space for dialogue, discussion and reflection and this aspect was praised by teachers as a highly effective part of the CPD: 

_“[It’s] time to reflect on your own views on things you practise and how you go about embedding it into teaching.”_ 

Simpson finds that even well-received CPD fails to be “transformational” when nothing changes in teachers’ practice as a result. Change requires critical reflection, or active “unlearning” of fundamental assumptions – sometimes a challenging and uncomfortable experience, which requires careful support, something P4C training can provide, as one interviewee explained: 

_“I think it has shaped how I teach and how I look at things … how I look at the world as a person as much as in the classroom, which obviously has an impact on how we teach things.”_ 

Current research projects are discussed below in section 3.5. 

## **FINANCIAL REVIEW** 

## **2.1 Surplus, income and expenditure** 

The finances of the charity have improved following the coronavirus pandemic, where the charity's primary income stream was adversely impacted by the large-scale closures of educational establishments. 

In the year to 31 August 2022, the charity is reporting a surplus of £56,936, with total funds carried forward at 31 August 2022 of £120,275. Total income increased slightly by 1% over the previous year from £415,418 to £417,068. Expenditure has decreased by £103,210 from £463,342 to £360,132, which represents a 22% decrease and is the second consecutive year of expenditure reduction. 

Income from donations is £50,247 of which £50,000 was received from The Peter Cundill Foundation and £240 was received from All Souls College. 

## **2.2 The principal sources of funding** 

The charity continues to have three principal sources of funding: 

- training delivered to schools and individuals on a self-funded basis 

- training delivered to schools within a project funded at least in part by a third party (schools generally fund at least part of the cost) with the third-party funding restricted to the purposes defined by the particular grant agreement 

- unrestricted donations 

The unrestricted funding from The Peter Cundill Foundation has supported the charity’s efforts to make itself more sustainable post pandemic. We are extremely grateful for this unrestricted funding. 

A number of restricted income fund projects continue, and, in addition, the Hate Crime project funded by the Welsh Local Government Authority concluded at the end of March 2022. 

The expected future income from all these sources is considered carefully when planning for and committing to increased support costs. 

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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **2.3 Investment policy** 

As of 31 August 2022, the charity had £481,157 in cash, which represents both the charity’s funds and income received in advance. Cash is spread across a number of UK regulated banks to minimise risk. The cash is available on demand from these banks. With the focus on minimising risk and making sure this cash is available, investment returns are relatively low, and no target is set for investment return. 

## **2.4 Reserves policy** 

SAPERE’s financial position has slowly improved over the last year, with funds carried forward having increased by £56,936 to £120,275 in the year ended 31 August 2022. The trustees’ policy since the 2015-16 financial year has been that unrestricted funds not committed or invested in tangible fixed assets held by the charity should be sufficient at all times to discharge fully the charity's liabilities and allow an orderly wind down. In addition, in 2017-18 the trustees refined the policy to include also a further amount of 5% of budgeted turnover in order to protect against predicted and actual risk of future funding difficulties. The reserves policy is therefore to hold £100,000, made up of £81,000 for the orderly wind down and £19,000 for the additional 5%. 

The current total funds shown in the balance sheet amount to £120,275. Tangible fixed assets amount to £1,761, giving a balance of £118,814. This means the reserves are above the policy amount. However, the trustees recognise that the reserves balance may fall slightly further, given the continuing funding challenges in the current climate (in particular the knock-on effect of slower uptake from schools). The reduced cost base and continued funding pressure have been taken into account when assessing the charity as a going concern. 

## **2.5 Financial risks and uncertainties** 

The most significant ongoing risk for the forthcoming year is the financial pressure on schools’ budgets and teachers having little time to undertake training due to workload demands. Schools continue to face a financial squeeze and monies for staff members' continuing professional development (CPD) are often cut to pay for other essential spend. Schools are our main source of income. We continue to invest in customer services, marketing and research to ensure that we are making the case for high-quality sustainable P4C. 

The trustees confirm that, in view of the forecast future performance and further actions available to the trustees, the charity is a going concern for at least twelve months from the date of approval of the accounts. 

## **REVIEW OF ACTIVITIES THROUGH THE YEAR** 

## **3.1 Staffing and volunteers** 

Our staff structure continued to evolve over this period. In our report for the last period, we noted that the restructure in 2021 represented a significant reduction in staff hours; however, that trend was reversed in the current reporting period, with a gradual increase in overall staff hours. 

As noted in last year’s report, our previous Chief Executive Officer, Amelia Foster, left shortly into this reporting period (Sept 2021); in addition, Alison Allsopp, serving as our National Training Manager, moved on in December 2021. We thank them both again for all their work. 

In February 2022, we appointed Grace Lockrobin as Director of Philosophy for Children, to co-direct the organisation alongside Naghza Khokhar, our Director of Operations (previously Chief Finance Officer). The sharing of executive responsibilities between the co-directorship roles represents a significant strategic management decision; and while this arrangement is not the “norm” for the sector, the trustees believe the structure is right for SAPERE currently, meeting our twin needs of maintaining an efficient and effective training operation for earned income and delivering on our mission of advancing philosophical enquiry in education. 

Page 10 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

New posts appointed during the reporting period include: Advocacy and Communications Manager, Bob Churchill (initially as Advocacy and Membership Manager, but following the departure of Communications Manager Clare Woodcock the roles were consolidated with expanded hours); Operations Co-ordinator, Aimee George, following the departure of previous administrator Lucy Payne; and Assistant Schools Co-ordinator, Melanie Todd, working with our existing Schools Coordinator Emma Leeson. 

The trustees would like to thank all our staff, past and present, for their commitment and hard work which makes such a difference to the communities we serve. 

## **3.2 P4C courses, resources and services** 

We are pleased by the work done by our new Director of P4C during her first six months in post. Grace comes to us from the accredited trainer network with academic and practical expertise in public philosophy and philosophical pedagogy. She has been reviewing our course materials, structure, and policies, all with an eye to uplifting the quality of training, the experience for delegates on our courses, and the long-term delivery of P4C. Much of this work is being conducted in coordination with a new P4C Development Group, led by Grace, drawing on the knowledge and expertise from across our P4C networks. 

The number of schools and teachers taking up new training continues to re-build after the pandemic, and with numbers rising and exciting new modular courses and resources in development, as well as a re-expanding staff team who are busy planning for growth and wider advocacy for P4C, we believe that the charity is in a strong position to continue championing the role of philosophical practice in education. 

Our Bronze, Silver and Gold school network groups, linked to our Going for Gold programme and P4C School Awards, are bringing together P4C leads and school leadership from across the country. Enhancing the experience of teachers taking our courses within the Going for Gold programme, the move to online meetings has enabled schools from different regions and more diverse circumstances to share their ideas and experiences with each other, all facilitated by SAPERE. 

## **3.3 Organisational and administrative matters** 

Work that was initially undertaken to cope with lockdown restrictions, such as the development of online courses and their rollout to our trainer network, was continued, and leaves us stronger: the new online courses now make up a significant proportion of our Level 1 training provision and form the basis of our online workshop strand and the introductory webinars we now offer. Online options are also making it easier for schools that are smaller, more remote or overseas to join P4C training, as well as keeping their costs down (saving on travel costs and staff time) at a moment when schools face continued budget constraints and staffing pressures. 

As an organisation we had switched to a fully remote working model for our office staff before the pandemic started. This exercise in cost-saving and modernisation inadvertently gave us something of a head start in a world where many organisations of similar size and scope within the charity sector are still adapting to the realities of remote working and altered employee expectations. We continue to refine our internal processes, but we are pleased that the current virtual office model means that we have a lean and flexible office team, recruited from all over the UK. 

The previously reported work to overhaul the website reached a milestone in the first quarter of 2022 with the launch of a redesigned website on sapere.org.uk. The site uses the popular open source WordPress system for content management, and features a new design, in line with the new version of the SAPERE logo, as well as lots of new and revised content. The new site integrates with our Administrate database (for student and trainer contact management, course bookings and training-related communications) and the online Administrate LMS (Learning Management System) which students use to access course materials. We say this work reached a milestone rather than being completed, because even after launch we continued through the year to liaise with our developer to fix bugs and to refine the integration; and of course, work will continue to refine, update and add content. 

During this reporting period, our Director of P4C also led on the reinstatement of the SAPERE annual conference, which was held successfully both in-person and online in November 2022 in time to celebrate SAPERE’s 30th anniversary. 

Page 11 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **3.4 Quality Assurance** 

SAPERE holds itself accountable for ensuring excellent delivery of P4C training and support. 

SAPERE's Professional Standards Board (PSB) ensures that our courses, course materials and training are quality assured, rigorous, fit for purpose and reflect our mission; and that SAPERE registered trainers also have the delivery and content of their training quality assured. PSB members are trustees and trainers, with the latter paid to serve on the PSB to ensure that a diverse range of voices can be heard. The PSB met twice during 2021-2022 and has, where required, discussed, vetted and approved developments in course content, materials and delivery. 

All SAPERE trainers undergo an extensive programme of training and mentoring before they can be accredited to deliver our training. Thereafter, trainers are offered regular CPD. In-house quality assurance processes and procedures – including trainer reviews, observations, monitoring of course programmes and participant evaluations – are in place for all courses, including our online courses. 

## **3.5 Projects and Programmes** 

In this period, our work on the Welsh Government's Hate Crime initiative concluded, having offered P4C training to 500 teachers. Of the teachers surveyed about the programme: 

- 100% said the course helped them 

- 90% indicated the course and trainer were of a high quality 

- 96% were confident in facilitating enquiry-based learning (compared to 70% before the course) 

- 82% felt confident in discussing hate crime with their colleagues (compared to 48% before the course) 

_“A great course – I am very excited to share P4C with my colleagues and have a go with my pupils.  I think that it will make a huge difference in my classroom and to my children.  Thank you.”_ — teacher feedback 

Since then, SAPERE has built on this work with a focus on P4C and key changes to the  Curriculum for Wales. Through a programme of advocacy partnerships, introductory webinars, network groups, P4C courses, and the provision of materials in Welsh translation, we are making connections in Wales that will help us meet the needs of Welsh educational institutions and to highlight the synergies between P4C and the new Curriculum for Wales. 

Over this period, we continued to deliver our project “Thinking Together in Science and RE”, which is funded by the Templeton World Charity Foundation as part of its Big Questions in Classrooms initiative. This three-year project works with science and RE departments in six English secondary schools and aims to support students to generate and examine big questions within each subject, and to enquire into the deep connections between the concepts that underpin these subjects. As part of this project, we delivered 3 tailored Level 1 P4C courses, 1 bespoke P4C webinar, and a tailored version of our hybrid Level 2A course. During this period 32 secondary teachers engaged with the programme, benefiting an estimated 1200 children and young people. Students participating in the project have investigated the case of Henrietta Lacks and the nature of consent, the horseshoe crab and justifications for animal testing, human cloning and the notion of the soul, and lab-made meat and the implications for ethical diets. 

We are very grateful to the Templeton World Charity Foundation for funding this project. 

## **3.6 Membership** 

In the summer of 2022, we conducted a membership and supporter survey which found that, despite the challenges of recent years, we retain a great deal of good will from our contacts and subscribers, with more than 92% responding that they closely identify with the statement “I value SAPERE (the charity / organisation)”. Based in part on the findings of this survey around potential support and fundraising opportunities, we also began working during this period on relaunching our membership scheme and wider public fundraising initiatives. 

Page 12 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

While we reported previously that our membership was “broadly stable at around 150”, work done during this reporting period established that many individuals recorded as members on various internal lists were not members in good standing (i.e. membership had not been renewed, in most cases because it had not been solicited or reinstated after a bank account change). We have undertaken significant work over the last year to rationalise the register of members in line with our Articles of Association, ahead of “re-launching” the membership scheme at the annual conference. 

We continue to reach out to other supporters, via social media and our mailing list. 

We continue to require and include membership of the society in trainer registration, on the basis that this helps to sustain a close relationship between the people we accredit for training and the membership which inputs into the governance structure of the charity. In addition, we intend to do more work to broaden out the membership to a greater number of nontrainers, and to realise more fully the organisational membership options available, for example to schools and other institutional or organisational bodies. 

## **3.7 Trainers** 

SAPERE's network of 50 trainers is its most important single resource. Trainers have continued to offer a high standard of training and support to schools and teachers, whether that be in person or online. Trainers who work with project schools and with Going for Bronze, Silver and Gold schools train and support those schools over a sustained period of time. We recognise the work and commitment that goes into building lasting relationships with schools and teachers in order to develop and sustain P4C in the longer term. 

Our trainer pathway has been disrupted by the pandemic and remains suspended, although we have plans to re-introduce it in September 2023. Maintaining the capacity and quality of our trainer base remains an important task for the organisation. 

## **3.8 International** 

The move to online training necessitated by the pandemic has opened up our P4C courses to delegates from around the world.  SAPERE is exploring opportunities for work with international schools and organisations and has re-established connections with international networks such as PLATO in the USA and SOPHIA in Europe. 

## **PLANS FOR FUTURE PERIODS** 

## **4.1 Plans for future periods** 

A stakeholder consultation, postponed in 2020, was carried out in 2021 and consolidated in 2022 under the leadership of our new Director of P4C. This work led to the development of a revised vision, mission, values and aims and the creation of a 2022-2025 strategic plan which lays out the following priorities: 

1. Ensure SAPERE’s future sustainability 

2. To continue to build a collegiate SAPERE community 

3. To further improve P4C advocacy 

We are grateful to all the SAPERE members who made this development possible. 

Page 13 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

In the year ahead, with our vision, mission, values and aims supported by members and aligned with our strategic priorities, we are well positioned to work on a range of initiatives which include: 

- The re-development of our P4C courses and routes of progression, to enhance the quality, utility, accessibility, affordability and sustainability of our offer and to explore new and neglected opportunities for P4C across all areas of education. 

- The establishment and growth of networks of P4C practice among award schools, ITE providers and other special interest groups, as well as ensuring that we support educators in all UK nations. 

- To review and re-establish pathways for trainers to join SAPERE and support the development of P4C in the UK and beyond. 

- To sustain the reprise of our annual conference and to facilitate discussion and demonstration of the best P4C thinking and practice. 

- To grow our community of members and supporters and to ensure the inclusivity and diversity of that membership. 

- To devise and test new avenues for fundraising and to improve the way we communicate the value of P4C and the work that we do. 

There is still a great deal of work to be done to recover from the pandemic and to meet the challenges we currently face, but we are confident that our plans around sustainability, community, and advocacy will help us secure the support we need to succeed. Our aim is to harness the power of P4C to improve people’s lives and learning in schools and other educational contexts and to show that this improvement in thinking, listening and speaking is both a personal and public good. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **5.1 The constitution and the board of trustees** 

The charity is incorporated as a company limited by guarantee. The governing documents are the Memorandum and Articles of Association. 

The charity has a board of up to ten trustees/directors who meet a minimum of four times per year and are responsible for the strategic direction, policy and oversight of the charity. The trustees have a variety of professional backgrounds relevant to the work of the charity. 

There are also a number of standing subcommittees, formed of trustees and staff, covering Finance, Risk and Governance; Fundraising and Communications; Personnel; and P4C, Trainers and Training. Ad hoc subcommittees are also formed as necessary to address specific issues. 

Trustees must retire and stand for re-election every three years. The Articles of Association provide for at least seven trustees to be elected at the AGM, and a further three trustees to be appointed, if appropriate, by the trustees. Trustees elected at the AGM must be recommended for election by the trustees or nominated by two members. 

Page 14 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **5.2 Governance aims** 

The trustees have had a number of key governance aims during this period: 

- to review and manage the financial impacts on the charity during the challenging operating circumstances over the year 

- to continually review and plan for the future, taking into account potential risks and uncertainty with a particular focus on ensuring the charity remains a going concern 

- to ensure that the charity follows all elements of applicable laws and charity regulation, particularly with regard to government support schemes and actions taken as a result of the coronavirus pandemic 

- to continue to oversee the updating of SAPERE's administration, management information, website, and accounting systems and practices 

- to assist the flow of information and pursuit of the board's strategy including by attendance of trustees at events such as consultation meetings and PSB meetings, and also new P4C offers, such as the new online courses 

- to increase inclusion and diversity throughout the organisation 

- to monitor the composition and practices of the board of trustees and ensure that they are in line with current legislation and best practice 

- to continue to improve the organisation's safeguarding practices 

We believe that the current board has a good balance and range of skills and experience and that this supports the charity effectively. We are, however, always mindful of the need for a board to continue to be open to new talent. One trustee stood down at the May 2022 AGM. Trustees have continued to oversee changes necessary to keep SAPERE resilient during the pandemic. New terms of reference for the board's subcommittees have made the board more agile and better able to respond to the fast-moving environment created by the pandemic. We have also conducted a strategy review of the last five years and started a new strategic development cycle (this work has now been concluded, shortly after the reporting period). 

## **5.3 Trustee induction and training** 

All new trustees are required to meet with the P4C Director and Operations Director (in the period under review, with the Chief Executive Officer), and the Chair and existing trustees to understand the ethos of the charity and their responsibilities, to learn about the aims and objectives of the charity and to have an opportunity to ask questions. All new trustees are also invited to meet the staff and to attend courses and conferences run by the charity. 

The Chair and officers of the charity, the P4C Director and Operations Director and (in the period under review, the Chief Executive Officer) ensure that all new trustees are furnished with key governance documents, including the Articles of Association, annual report, financial policies, and other relevant documents. These are supplemented with booklets from the Charity Commission that outline general trustee responsibilities. 

In addition, if any trustee has any specific responsibilities, they are supported by the Chair, existing trustees and staff to ensure they have sufficient knowledge, skills and information to fulfil those responsibilities. 

The trustees who served during the year were as follows: 

Alison Barne, Chair Kay Chapman (to 5 May 2022) Jeannie Cohen Chris Houghton Finia Kuhlmann Jack Langley, Treasurer Ivana Mahendra Georgina Pattison Brusik Paul Stockley 

Page 15 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

## **5.4 Risk management** 

The trustees and Operations Director have prepared a risk register of the major risks to all areas of the charity and this is reviewed and updated each year. Mitigations to these risks are identified and implemented; these mitigations include updated procedures, systems, processes and controls. Management updates include key risks which are discussed at board meetings. Discussions about risks took place at every trustee meeting. 

The trustees and the officers of the charity have continued to ensure that financial controls are in place. We reviewed these areas as part of the preparation for and process of the independent examination. 

The most significant ongoing risk for the forthcoming year is the continuation of the Covid-19 pandemic. The further development of our online offer, our fundraising efforts and our careful financial management are all part of our financial risk management. 

The charity relies on projects and grants or donations to help cover overheads, and the expected future income from these sources is considered carefully when reviewing overhead levels and commitments. This income is considered sufficient for the next financial year and a Going Concern plan has been prepared to support the charity through at least the next 12 months. 

The charity has a safeguarding policy that is reviewed and circulated annually to all trainers and staff. The Director of P4C is responsible for the maintenance of this policy, and one trustee (Alison Barne) is the lead safeguarding trustee. All trainers and staff who have direct contact with children are required to have up-to-date Disclosure and Barring Service (DBS) checks. The health and safety policy was reviewed and updated. 

## **5.5 Management and staff** 

A scheme of delegation is in place and day-to-day responsibility for the provision of the services rests with the senior management, supported by the staff of the charity. Until the end of September 2021, the Chief Executive Officer was the key senior management staff role. Following the CEO’s departure in September 2021, the trustees decided to replace the Chief Executive Officer role with two new leadership roles – that of P4C Director, focusing on P4C strategy, development and training, and that of Operations Director, focusing on operations, governance and finance. Together, our two Directors are tasked with delivering our services and ensuring that our key performance indicators are met, and for providing comprehensive reports for each board meeting. 

## **5.6 Key management personnel remuneration** 

The trustees consider the board of trustees, the P4C Director and the Operations Director as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. 

All trustees give of their time freely and no trustee remuneration was paid in the year for acting as a trustee. Two trustees are also trainers and have been remunerated for their work as trainers in accordance with SAPERE's terms and conditions applicable to all trainers. The Articles of SAPERE permit trustees to enter into a contract for the provision of services under certain circumstances provided for in the Articles. The trustees have considered the issue of having trainers as trustees and were satisfied that it would be in the best interests of the charity for the services to be provided by those trainers who are also trustees, because it is of great benefit to the charity to have trustees who are directly involved in the delivery of training and who can bring that expertise to the board. The trustees are satisfied that the arrangements comply with sections 185–188 of the Charities Act 2011. 

Details of trustee expenses and related party transactions are disclosed in notes 10 and 21 to the accounts. 

Trustees are required to disclose all relevant interests and register them with the officers of the charity and, in accordance with SAPERE's constitution and policy, must, and do, withdraw from decisions where a conflict of interest arises. 

Page 16 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 

The pay of the charity's Chief Executive Officer was reviewed annually. The pay of the new P4C Director and Operations Director has been benchmarked by an external HR consultant and will be reviewed annually. Their remuneration has been benchmarked with that paid by charities of a similar size and activity to ensure that it is fair and not out of line with that generally paid for similar roles. 

## **TRUSTEES' RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS** 

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law, the charity's memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition, effective 1 January 2019). 

The law applicable to charitable companies in England and Wales requires the charity trustees (directors) to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees (directors) are required to: 

- select suitable accounting policies and then apply them 

- consistently observe the methods and principles in the applicable Charities SORP 

- make judgements and estimates that are reasonable and prudent 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Articles of the charity. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. 

Approved by order of the members of the board of Trustees and signed on their behalf by: 

................................................ **Alison Barne** 

Date: 29-Mar-2023 

Page 17 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 


## INDEPENDENT EXAMINER'S REPORT 

## **Independent examiner's report to the trustees of The Society for the Advancement of Philosophical Enquiry and Reflection in Education ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2022. 

## **Responsibilities and basis of report** 

As the trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accounts in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

This report is made solely to the Company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's trustees as a body, for my work or for this report. 

Signed: Janice Matthews FCA **Menzies LLP** Chartered Accountants Centrum House 36 Station Road Egham Surrey TW20 9LF 

Dated: 29-Mar-2023 

Page 18 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022 

|**Note**<br>**Income from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Investments<br>5<br>**Total income**<br>**Expenditure on:**<br>Charitable activities<br>6<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>16<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Net movement in funds<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>**50,247**<br>**223,675**<br>**1,001**<br>**274,923**<br>**216,081**<br>**216,081**<br>**58,842**<br>**(1,906)**<br>**56,936**<br>**63,339**<br>**56,936**<br>**120,275**|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>**-**<br>**142,145**<br>**-**<br>**142,145**<br>**144,051**<br>**144,051**<br>**(1,906)**<br>**1,906**<br>**-**<br>**-**<br>**-**<br>**-**|**Total**<br>**funds**<br>**2022**<br>**£**<br>**50,247**<br>**365,820**<br>**1,001**<br>**417,068**<br>**360,132**<br>**360,132**<br>**56,936**<br>**-**<br>**56,936**<br>**63,339**<br>**56,936**<br>**120,275**|_Total_<br>_funds_<br>_2021_<br>_£_<br>_133,839_<br>_279,429_<br>_2,116_<br>_415,384_|
|---|---|---|---|---|
|||||_463,342_<br>_463,342_|
|||||_(47,958)_<br>_-_<br>_(47,958)_|
|||||_111,297_<br>_(47,958)_<br>_63,339_|



The Statement of financial activities includes all gains and losses recognised in the year. 

The notes on pages 22 to 36 form part of these financial statements. 

Page 19 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) REGISTERED NUMBER: 7821030 

## BALANCE SHEET AS AT 31 AUGUST 2022 

|**Note**<br>**Fixed assets**<br>Intangible assets<br>11<br>Tangible assets<br>12<br>**Current assets**<br>Debtors<br>13<br>Cash at bank and in hand<br>Creditors: amounts falling due within one year<br>14<br>**Net current assets**<br>**Total assets less current liabilities**<br>Creditors: amounts falling due after more than<br>one year<br>15<br>**Net assets**<br>**Total net assets**<br>**Charity funds**<br>Restricted funds<br>16<br>Unrestricted funds<br>16<br>**Total funds**|**13,638**<br>**481,157**<br>**494,795**<br>**(246,762)**|**2022**<br>**£**<br>**12,917**<br>**1,761**<br>**14,678**<br>**248,033**<br>**262,711**<br>**(142,436)**<br>**120,275**<br>**120,275**<br>**-**<br>**120,275**<br>**120,275**|_39,920_<br>_592,424_<br>_632,344_<br>_(450,785)_|_2021_<br>_£_<br>_9,092_<br>_2,363_<br>_11,455_<br>_181,559_<br>_193,014_<br>_(129,675)_<br>_63,339_|
|---|---|---|---|---|
|||||_63,339_|
|||||_-_<br>_63,339_|
|||||_63,339_|



Page 20 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2022 

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. 

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. 

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 

The financial statements were approved and authorised for issue by the trustees and signed on their behalf by: 

................................................ 

**Alison Barne** 

Date: 29-Mar-2023 

The notes on pages 22 to 36 form part of these financial statements. 

Page 21 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **1. General information** 

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Centrum House, Station Road, Egham, England, TW20 9LF. 

## **2. Accounting policies** 

## **2.1 Basis of preparation of financial statements** 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The Society for the Advancement of Philosophical Enquiry and Reflection in Education meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

The financial statements have been prepared in sterling, which is the functional currency of the entity and have been rounded to the nearest £. 

## **2.2 Going concern** 

The charity is showing a surplus for the financial year 31 August 2022 and the trustees have prepared projections and forecasts that show that the charity will remain cash positive. It is therefore the trustees opinion that the going concern basis of preparation of the accounts continues to be appropriate. 

Page 22 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **2. Accounting policies (continued)** 

## **2.3 Income** 

All income is recognised once the charity has entitlement to the income, and it is probable that the income will be received, and that the amount of income receivable can be measured reliably. The following specific policies are applied to particular categories of income: 

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

No amounts are included for the contribution of general volunteers. 

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. 

Government grants received as a result of the Coronavirus Job Retention scheme are recognised as income when the charity is entitled to the money. 

## **2.4 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, and it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered, and is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. 

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. 

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities. 

Staff salaries are allocated between restricted and unrestricted funds on the basis of time spent.  Other costs are allocated on a pro-rata basis based on income. 

Staff termination costs are accrued at the point that notice is given. 

Page 23 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **2. Accounting policies (continued)** 

## **2.5 Intangible assets and amortisation** 

Intangible assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straightline basis over its expected useful life. 

Amortisation is provided on the following basis: 

Website and Database - 

25% 

## **2.6 Tangible fixed assets and depreciation** 

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. 

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. 

Depreciation is provided on the following basis: 

Equipment - 25% 

## **2.7 Liabilities and provisions** 

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 

## **2.8 Financial instruments** 

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

Page 24 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **2. Accounting policies (continued)** 

## **2.9 Pensions** 

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year. 

## **2.10 Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

## **3. Income from donations and legacies** 

|Donations<br>Grants<br>_Total 2021_|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>50,247<br>-<br>50,247<br>_133,839_|**Total**<br>**funds**<br>**2022**<br>**£**<br>**50,247**<br>**-**<br>**50,247**<br>_133,839_|_Total_<br>_funds_<br>_2021_<br>_£_<br>_72,387_<br>_61,452_|
|---|---|---|---|
||||_133,839_|
|||||



Grants includes £Nil (2021: £61,452) received under the Government Coronavirus Job Retention Scheme. 

Page 25 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **4. Income from charitable activities** 

|Training and education<br>Income from charitable activities - Other income<br>Income from charitable activities - Memberships<br>_Total 2021_|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>221,154<br>344<br>2,177<br>223,675<br>_163,451_|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>142,145<br>-<br>-<br>142,145<br>_115,978_|**Total**<br>**funds**<br>**2022**<br>**£**<br>**363,299**<br>**344**<br>**2,177**<br>**365,820**<br>_279,429_|_Total_<br>_funds_<br>_2021_<br>_£_<br>_274,848_<br>_437_<br>_4,144_|
|---|---|---|---|---|
|||||_279,429_|
||||||



## **5. Investment income** 

|Investment income - Bank interest receivable<br>_Total 2021_|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>1,001<br>_2,116_|**Total**<br>**funds**<br>**2022**<br>**£**<br>**1,001**<br>_2,116_|_Total_<br>_funds_<br>_2021_<br>_£_<br>_2,116_|
|---|---|---|---|
|||||



## **6. Analysis of expenditure on charitable activities Summary by fund type** 

|Training and education<br>_Total 2021_|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>216,081<br>_347,364_|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>144,051<br>_115,978_|**Total**<br>**2022**<br>**£**<br>**360,132**<br>_463,342_|_Total_<br>_2021_<br>_£_<br>_463,342_|
|---|---|---|---|---|
||||||



Page 26 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **7. Analysis of expenditure by activities** 

|Training and education<br>_Total 2021_|**Activities**<br>**undertaken**<br>**directly**<br>**2022**<br>**£**<br>162,016<br>_96,654_|**Support**<br>**costs**<br>**2022**<br>**£**<br>198,116<br>_366,688_|**Total**<br>**funds**<br>**2022**<br>**£**<br>**360,132**<br>_463,342_|_Total_<br>_funds_<br>_2021_<br>_£_<br>_463,342_|
|---|---|---|---|---|
||||||



## **Analysis of direct costs** 

|Trainer costs<br>Venue costs<br>Project costs<br>Other costs|**Training and**<br>**education**<br>**2022**<br>**£**<br>34,500<br>8,648<br>35,286<br>83,582<br>162,016|**Total**<br>**funds**<br>**2022**<br>**£**<br>**34,500**<br>**8,648**<br>**35,286**<br>**83,582**<br>**162,016**|_Total_<br>_funds_<br>_2021_<br>_£_<br>_18,000_<br>_240_<br>_27,111_<br>_51,303_|
|---|---|---|---|
||||_96,654_|



Page 27 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **7. Analysis of expenditure by activities (continued)** 

## **Analysis of support costs** 

|**Training and**<br>**education**<br>**2022**<br>**£**<br>Staff costs<br>148,496<br>Depreciation<br>6,324<br>General office costs<br>37,533<br>Governance costs<br>5,763<br>198,116<br>_Total 2021_<br>_366,688_<br>**8.**<br>**Independent examiner's remuneration**<br>Fees payable to the Company's independent examiner for the independent<br>examination of the Company's annual accounts<br>**9.**<br>**Staff costs**<br>Wages and salaries<br>Social security costs<br>Contribution to defined contribution pension schemes|**Total**<br>**funds**<br>**2022**<br>**£**<br>**148,496**<br>**6,324**<br>**37,533**<br>**5,763**<br>**198,116**<br>_366,688_<br>**2022**<br>**£**<br>**4,500**<br>**2022**<br>**£**<br>**135,083**<br>**10,355**<br>**3,058**<br>**148,496**|_Total_<br>_funds_<br>_2021_<br>_£_<br>_287,168_<br>_4,622_<br>_69,435_<br>_5,463_|
|---|---|---|
|||_366,688_|
|||_2021_<br>_£_<br>_4,100_|
|||_2021_<br>_£_<br>_260,611_<br>_19,226_<br>_7,331_|
||||
|||_287,168_|



Page 28 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **9. Staff costs (continued)** 

The average number of persons employed by the Company during the year was as follows: 

|Average number of employees<br>The average headcount expressed as full-time equivalents was:<br>Number of staff|**2022**<br>**No.**<br>**11**<br>**2022**<br>**No.**<br>**4**|_2021_<br>_No._<br>_11_|
|---|---|---|
|||_2021_<br>_No._<br>_6_|



No employee received remuneration amounting to more than £60,000 in either year. 

The remuneration paid to key management personnel during the year amounted to £54,341 (2021: £57,249). 

## **10. Trustees' remuneration and expenses** 

All trustees give their time freely and no trustee renumeration was paid in the year for acting as a trustee. Two trustees are also trainers and have been remunerated for their work as trainers in accordance with SAPERE's terms and conditions applicable to all trainers. The amounts paid during the year are £Nil _(2021: £1,125)_ . The articles of SAPERE permit trustees to enter into a contract for the provision of services under certain circumstances provided for in the articles. The trustees have considered the issue of having trainers as trustees and are satisfied that it would be in the best interest of the charity for the services to be provided by those trainers who are also trustees, because it is of great benefit to the charity to have trustees who are directly involved in the delivery of training and can bring that expertise to the board. The trustees are satisfied that the arrangements comply with sections 185-188 of the Charities Act 2011. 

During the year the value of expenses reimbursed to the trustees was £43 paid to one trustee for travel expenses _(2021: £125)._ 

Page 29 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

|**11.**<br>**Intangible assets**<br>**Cost**<br>At 1 September 2021<br>Additions<br>At 31 August 2022<br>**Amortisation**<br>At 1 September 2021<br>Charge for the year<br>At 31 August 2022<br>**Net book value**<br>At 31 August 2022<br>_At 31 August 2021_|**Website and**<br>**database**<br>**£**<br>**33,932**<br>**8,400**|
|---|---|
||**42,332**|
||**24,840**<br>**4,575**|
||**29,415**|
||**12,917**|
||_9,092_|



Page 30 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **12. Tangible fixed assets** 

|**Cost or valuation**<br>At 1 September 2021<br>Additions<br>Disposals<br>At 31 August 2022<br>**Depreciation**<br>At 1 September 2021<br>Charge for the year<br>On disposals<br>At 31 August 2022<br>**Net book value**<br>At 31 August 2022<br>_At 31 August 2021_<br>**Debtors**<br>**Due within one year**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income|**2022**<br>**£**<br>**4,062**<br>**108**<br>**9,468**<br>**13,638**|**Office**<br>**equipment**<br>**£**<br>**14,447**<br>**1,218**<br>**(339)**<br>**15,326**<br>**12,084**<br>**1,749**<br>**(268)**<br>**13,565**<br>**1,761**|
|---|---|---|
|||_2,363_|
|||_2021_<br>_£_<br>_34,164_<br>_119_<br>_5,637_<br>_39,920_|



## **13. Debtors** 

Page 31 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **14. Creditors: Amounts falling due within one year** 

|Bank loans<br>Trade creditors<br>Other taxation and social security<br>Other creditors<br>Accruals and deferred income|**2022**<br>**£**<br>**-**<br>**2,402**<br>**2,279**<br>**17,654**<br>**224,427**<br>**246,762**|_2021_<br>_£_<br>_50,000_<br>_5,767_<br>_1,835_<br>_17,497_<br>_375,686_|
|---|---|---|
||||
|||_450,785_|



The bank loan was due to be repaid within one year and incurred no interest, so no interest was accrued on the loan. 

Deferred income includes £215,754 in relation to income received for training and conferences to be held in 2021-22 shown within amounts falling due within one year and £142,436 in respect of future years shown as amounts falling due after more than one year (Note 15). 

Of the total deferred income of £358,190 (2021: £493,004), £253,711 (2021: £255,999) is unrestricted and £104,479 (2021: £237,005) is restricted. 

|Deferred income at 1 September 2021<br>Resources deferred during the year<br>Amounts released from previous periods|**2022**<br>**£**<br>**493,004**<br>**178,768**<br>**(313,582)**<br>**358,190**|_2021_<br>_£_<br>_461,208_<br>_320,021_<br>_(288,225)_|
|---|---|---|
|||_493,004_|



## **15. Creditors: Amounts falling due after more than one year** 

||**2022**|_2021_|
|---|---|---|
||**£**|_£_|
|Accruals and deferred income|**142,436**|_129,675_|



Page 32 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **16. Statement of funds** 

## **Statement of funds - current year** 

|**Unrestricted funds**<br>General Funds - all funds<br>**Restricted funds**<br>Peter Sowerby Project<br>Allen & Overy PRU Project<br>EEF Project<br>Welsh Government<br>Templeton World Charity<br>Foundation project<br>The British Council<br>The PLACE project<br>**Total of funds**|**Balance at 1**<br>**September**<br>**2021**<br>**£**<br>**63,339**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**63,339**|**Income**<br>**£**<br>**274,923**<br>**2,856**<br>**350**<br>**60**<br>**120,610**<br>**13,969**<br>**2,800**<br>**1,500**<br>**142,145**<br>**417,068**|**Expenditure**<br>**£**<br>**(216,081)**<br>**(2,856)**<br>**(350)**<br>**(60)**<br>**(121,526)**<br>**(14,791)**<br>**(2,829)**<br>**(1,639)**<br>**(144,051)**<br>**(360,132)**|**Transfers**<br>**in/out**<br>**£**<br>**(1,906)**<br>**-**<br>**-**<br>**-**<br>**916**<br>**822**<br>**29**<br>**139**<br>**1,906**<br>**-**|**Balance at 31**<br>**August 2022**<br>**£**<br>**120,275**|
|---|---|---|---|---|---|
||||||**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|
||||||**-**|
||||||**120,275**|



Page 33 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **16. Statement of funds (continued)** 

## **Statement of funds - prior year** 

|**Unrestricted funds**<br>General Funds<br>**Restricted funds**<br>Peter Sowerby Project<br>EEF Project<br>Welsh Government<br>Templeton World Charity Foundation project<br>**Total of funds**|_Balance at_<br>_1 September_<br>_2020_<br>_£_<br>_111,297_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_111,297_|_Income_<br>_£_<br>_299,406_<br>_15,095_<br>_72,275_<br>_24,640_<br>_3,968_<br>_115,978_<br>_415,384_|_Expenditure_<br>_£_<br>_(347,364)_<br>_(15,095)_<br>_(72,275)_<br>_(24,640)_<br>_(3,968)_<br>_(115,978)_<br>_(463,342)_|_Balance at_<br>_31 August_<br>_2021_<br>_£_<br>_63,339_|
|---|---|---|---|---|
|||||_-_<br>_-_<br>_-_<br>_-_|
|||||_-_|
|||||_63,339_|



The Education Endowment Foundation (EEF) projects are evaluating the effectiveness of P4C in schools. 

The Welsh Government is supporting P4C in schools to help address hate crime. 

The Peter Sowerby project part-funds 12 schools in North Yorkshire doing the Going for Gold programme. 

Allen & Overy is funding P4C in London East Alternative Provision. 

Templeton World Charity Foundation project is funding 6 secondary schools to support P4C in RE and Science and aims to build deep connections between concepts that underpin these subjects. 

For further detail, please see the Trustees' Annual Report. 

Page 34 



DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **17. Summary of funds** 

## **Summary of funds - current year** 

|General funds<br>Restricted funds|**Balance at 1**<br>**September**<br>**2021**<br>**£**<br>**63,339**<br>**-**<br>**63,339**|**Income**<br>**£**<br>**274,923**<br>**142,145**<br>**417,068**|**Expenditure**<br>**£**<br>**(216,081)**<br>**(144,051)**<br>**(360,132)**|**Transfers**<br>**in/out**<br>**£**<br>**(1,906)**<br>**1,906**<br>**-**|**Balance at 31**<br>**August 2022**<br>**£**<br>**120,275**<br>**-**|
|---|---|---|---|---|---|
||||||**120,275**|



## **Summary of funds - prior year** 

|General funds<br>Restricted funds|_Balance at_<br>_1 September_<br>_2020_<br>_£_<br>_111,297_<br>_-_<br>_111,297_|_Income_<br>_£_<br>_299,406_<br>_115,978_<br>_415,384_|_Expenditure_<br>_£_<br>_(347,364)_<br>_(115,978)_<br>_(463,342)_|_Balance at_<br>_31 August_<br>_2021_<br>_£_<br>_63,339_<br>_-_|
|---|---|---|---|---|
|||||_63,339_|



## **18. Analysis of net assets between funds** 

## **Analysis of net assets between funds - current year** 

|Tangible fixed assets<br>Intangible fixed assets<br>Current assets<br>Creditors due within one year<br>Creditors due in more than one year<br>**Total**|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>1,761<br>12,917<br>494,795<br>(246,762)<br>(142,436)<br>120,275|**Total**<br>**funds**<br>**2022**<br>**£**<br>**1,761**<br>**12,917**<br>**494,795**<br>**(246,762)**<br>**(142,436)**|
|---|---|---|
|||**120,275**|



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DocuSign Envelope ID: E89B36CB-9D87-41E0-94F1-B0F742FF15BD 

## THE SOCIETY FOR THE ADVANCEMENT OF PHILOSOPHICAL ENQUIRY AND REFLECTION IN EDUCATION 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 

## **18. Analysis of net assets between funds (continued)** 

## **Analysis of net assets between funds - prior year** 

|Tangible fixed assets<br>Intangible fixed assets<br>Current assets<br>Creditors due within one year<br>Creditors due in more than one year<br>**Total**|_Unrestricted_<br>_funds_<br>_2021_<br>_£_<br>_2,363_<br>_9,092_<br>_632,344_<br>_(450,785)_<br>_(129,675)_<br>_63,339_|_Total_<br>_funds_<br>_2021_<br>_£_<br>_2,363_<br>_9,092_<br>_632,344_<br>_(450,785)_<br>_(129,675)_|
|---|---|---|
|||_63,339_|



## **19. Operating lease commitments** 

At 31 August 2022 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows: 

||||**2022**|_2021_|
|---|---|---|---|---|
||||**£**|_£_|
|Within|1|year|**-**|_3,979_|



## **20. Related party transactions** 

There have been no related party transactions during the year other than those set out in Note 10. 

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