DURHAMSOJ
Annual Report
2021>2022
COMPANY NUMBER- 07689815 (ENGLAND AND WALES)
CHARITY NUMBER 1145400
FORWARD
Durham students created Durham SU in 1899 because there are some things that
are better. or can only be done. when we come together as a whole community Our
col leges and our academic Departments are incredibly importènt to us but - by design
they're for some of us. not all of us. Our students. union Is where we can all come
together to discover new friend5, and new experiences, and rnew ideas, that help us
improve our classroom education and create our social education.
Durham SU has a complex story to tell about the 2021/2022 year. but we're proud
to present our report following twelve months of hard work. good results. and some
diff icult thinking about our purpose and the way we do our work.
The higher education sector. like the rest of the UK. was affected by the impact of the
Covid-19 pandemic. A comprehensive testing regime was required, as rollout of vaccines
continued, and we delivered sector-leading student support In a new. hybrid. world.
We're grateful beyond words to every student who helped keep our community strong,
in a uniquely Durham. collegiate. way.
As we moved through the pandemic. our concerns for the quality of student education
and wellbeing became. once more. focussed on longer-term needs. We've now set
new strategic priorities, which are the best things we can do to make a difference, with
Durham students. to our University and community.
This year, we've been inspired by voluntary sector organisations, like the National
Trust and RNLI. that stood up for their good work. Durham SU is a smaller, humbler,
organisation but we've been a target for similar manufactured outrage because we
speak up when students deserve better. We know. however. that this can distract from
our important work, limit our success. and divide our members. We've thought often
about how much easier it would be to stay silent.
We're convinced that we've made the right choices, in line with our values and the
interests of Durham students. We'll continue to do so. proudly. We hope Durham
students inspire others to speak up, because there are so many social challenges that
need young, clever, people to be part of the solution and that's why students, unions
are such important, irreplaceable. organisations.
But there's undeniable questions about the future success of any membership
organisation
including Durham SU trying to represent the interests of young,
ambitious people, and doing so with their active engagement and support. We're not
just a lobbying organisation. and the quality of our relationship with our members is
fundamental to who we are and what we do.
We have some deep thinking ahead. about how our collegiate context makes us
different to other students. unions. We can't expect to work In the same way as our
friends at York or Newcastle or Exeter and we can't. therefore. expect to have the same
sort of relationship with our members. We're confident Durham students will have the
ideas and ambition to help us answer this question.
Graeme Osborn
Chair
Joe McGarry
President
Gareth Hughes
Chief Executive
Durham SU exists
for the advancement
of education of
students at Durham
University for the
public benefit by:
Providing opportunities for the expression of student opinion
and actively representing the interest of students.
Acting as a channel of communication in dealing with
Durham University and other external bodies.
Promoting the interests and welfare of students at
Durham University during their course of study. and
representing, supporting and advising students.
Facilitating the social, recreational and educational
interests of its membership. through providing
services and support for its Members.
Supporting the development of and cooperation
between the Common Rooms.
Working with other students. unions and affiliated bodies.
Raising funds for such purposes as are charitable according
to the laws of England and Wales and to make grants and
donations of such funds to other exclusively charitable bodies
or to apply such funds directly for such charitable purposes.
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Our principles
make us
stronger.
At Durham SU we are guided by our principles. They inform
the way we think and act. Even when decisions are difficult,
or cost money. or make things less efficient, we'll always
stick to our principles. They're what make us different.
We champion students.
As a students. rights organisation, our
collectivism makes us stronger.
We trust students to make the best decisions
about things that affect them.
We're proud of Durham.
We always recognise success. while we strive to be better.
Our collegiate University means we do
things differently. We like that.
We make the future better.
We're a students. union with a purpose,
relentless in pursuit of our vision.
We make change happen for students,
with students, in their interests.
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Guided by these principles, Durham SU'5 purpose 15 to be the champion of every
Durham student. Thèt means we care about the things that matter to them We
stand up for their rights. We bring them together. We celebrate their success.
Durham Su's vision of the future is that every student has the power and the
opportunity to transform their time at Durham.
We'd like to share our
2021/2022 achievements
within our strategic themes.
Our strategy 2018-2022 was made up of three themes, which described how
we'll make the future better for students. Transforming education, making
everyday life fairer and making communities stronger. We also had organisational
development themes, which described how we will make sure our students,
union improves in ways that help achieve our aims. This year our development
focus was on being owned by students.
In 2022/23 we came to the ertrd of our current strategy and emerged from the
disruption and change of Covid-19. Once again students, needs and lives were
changing quickly. We recognised we had to continue taking a pragmatic and
dynamic approach to being the champion of Durham students. To do this we
identified specif ic objectives to help us bridge. understand and rebuild in the year
Further the collective student interest in their education, their every day
life, and their communities as in the 2018-2022 strategy, 'Forwards', and in
recovery from Covid-19.
Invest in the use of student experience space provided at Dunelm House,
including the re-establishment of trading services and independent income
streams.
Undertake the research, engagement. and consultation necessary for a new
strategy to guide work from 2023-2025.
Introduce and test a new strategic theme of 'culture' to promote the student
interest in the values and behaviours we expect from members of our
community.
Invest in communications infrastructure. through partnership with the Durham
University Communications and Engagement ottice.
Below is a description of the achievements and work we progressed
this year against these objectives and strategic theme5.
Culture.
Culture commission
Students, Union President 2020-22. Seun Twins, commissioned a report into
Durham University's culture. from the perspective of its student body The
Commission offered students a chance to recognise and name the deep-rooted
problems present within the Durham University community. It also called for
a commitment to changes on behalf of students that will, we believe, make
Durham a more welcoming place for all students.
"To Durham students, I hope you read this as something that
contains a multitude of truths that may converge, or even
contradict each other. but which are nonetheless true for
members of our community. To the University, I hope you will
regard the recommendations not as quick fixes, but instead as
stepping-stones toward helping student culture to evolve for
the better. And to any external audience. I hope the Culture
Commission demystilies what you think of Durham students
by giving you a chance to look a little deeper"
Seun Twins.
Durham SU Presldent 2020-22
Throughout 2021 the Commissioners interviewed students and staff from across
the University to help them better understand Durham's 'Durhamrness' and its
impact on different groups of students. The final report and its launch are work
we are immensely proud of, and we hope its insight will help centre and focus
our work in this area in the years to come.
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_The South College protest in response to Rod Liddle’s speech in December._
We helped students transform their education.
"Returning in January to a ' soft start" was difficult, and
helping the University and library maintain the balance of
safety alongside the feeling of wanting to return to normal
was tricky. I think it was something myself and Charlie got
right. short-term inconvenience for two weeks with assurances
that it would not last longer was the right way
to go about things."
Declan Merrington,
Welfare and Liberatlon Officer 2021-22
Re-adjustment to on-campus learnlng
Making sure students could continue to benefit from the parts of online learning
that students found most valuable, was a priority for both of our Academic
Of ficers this year. So was ensuring that the in-person learning provision that
students felt were a top priority were returned as soon as it was safe. This meant
consulting with students and working closely with the University to refine and
adapt delivery. Two big successes of this work were retaining most exams in an
online and open 24-hour format and championing the ongoing University-wide
use of lecture capture technology.
Industrlal action
Durham SU stood up for the rights of students as UCU'S industrial action
impacted their learning experience. We also recognised the strain many
postgraduates who teach have experienced over their employment conditions,
with Durham SU Assembly taking a position to support strike action.
Balancing and communicating this work was hard, but we are immensely proud
of this work. We ensured mitigation policies meant students who missed content
due to industrial action weren't tested on it in exams. We supported individual
students to understand and advocate for their rights through our Advice Service.
Decolonlslng the currlculum
"I became an intern for the Decolonising the Curriculum
project because I wanted to make a contribution towards
making the STEM field more welcoming for POC student5,'
hopefully things will be better for future students because
of the work us intern5 are doing. I had some ideas on how
to irnprove the curriculum. like including more examples of
non-European Mathematicians in lectures to disprove the
misconception that all scientific and mathematical discoveries
were made in the West."
Hirani Pradeep,
Decolonisation Intern, Maths
We continued our work to decolonise the curriculum. We built on the
commitment secured with Durham University hiring paid student decolonisation
interns in academic departments.
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**who were**
_Maria Cristina, a PhD student at Durham University, attends a conference in Italy using funding from the postgraduate participation fund._
We made everyday life fairer.
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Lobbied for better student support
'It has been a pleasure to work with the A550Clation
Presidents. student leaders. and the Durham SU staff
team. l am most proud of securing more funding for
student mental health support, successfully lobbying for
the provision of BAME counsellors. helping change dat
sharing systems so students don't have to repeat their
stories numerous times. doubling the amount of welfare
training we offer and writing a report on student mental
health support after talking to over 500 students"
Jonah Graham
Welfare and Liberation Officer 2021-22
We're proud of the longer-term wins we achieved with students in 2021/22,
which will benefit students in their everyday lives across the coming years.
These achievements were possible because of the ability of Officers and
students across Durham to work together over successive years. Alongside
the achievements mentioned by Jonah, above, we also collaborated on the
University's student support review, and the development of the student suicide
reduction strategy. This work will form the basis for future improved practice and
support for students across the University.
Houslng
Durham SU worked for a fairer private rented sector for students. We worked
with students to compile evidence on the state of private rented sector housing
in Durham and to understand the priority rights that students need as tenants.
This informed our submission to the government's white paper consultation
on private rental sector housing and will form inform future lobbying and
campaigning on a local level.
Advocated for students and supported them when they needed help
We continued to support and advocate for students through our student Advice
Service. We also used the data and Insight generated from the Service to inform
and influence policy and practice in the student interest. For example, we
enabled Officers to work with the University to revise the guidance on extension
requests, after identifying student difficulties with the extension request process.
2021/22 saw a small decrease in overall cases through the Service. This was
accompanied by a significant increase in the number of academic cases this
year, and these cases were often complex. Overall. 432 individual students were
supported directly by the service.
On our online Advice Hub housing resources remained the most accessed by
students. Academic support resources. including illness and academic appeal
rights and processes guidance were also heavily visited. Collectively our advice
pages had 17,974 unique page visits.
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Active bystander training
We expanded our active bystander training to further tackle and raise awareness
about sexual violence and misconduct. The training gives students the skills to
recognise and step in or speak up about harmful behaviours.
As well as training volunteer college Freshers Reps (Freps) we offered the
training to other students in Durham who wanted to benefit from it, and many
attended. To enable this we trained 15 new trainers. creating capacity to deliver
Active Bystander sessions to 950 students.
We made Durham communities stronger.
Freshers. falr
We ran our first hybrid Freshers
Fairl Managing the health
and safety risks of COVID at
an In person fair, whilst also
collaborating with the University
on an online was always going
to be a challenge. 8ut it was a
challenge the team thrived on.
ensuring students could access
student groups in a way that felt
safe and comfortable to them.
We trialled housing the Fair at the
Maiden Castle Sports Hall, which
provided greater flexibility for student groups and allowed us to accommodate
the higher number of first year students. Both the online and in person events
had high attendance and participation from Student Groups. Our in-person
Freshers Fair had over 10.500 visits across two days and the online Freshers, Fair
site had 47,000 visits in the first month of term.
Student group events and membershlps
During the 2021/22 academic year student group activities went from being
nearly total ly online, to being almost indistinguishable f rom the in-person activity
or pre-pandemic. The work of volunteers and staff to both navigate ongoing
restrictions, and then adapt and rebuild in person delivery after thei r removal
was a huge effort. That work supported students to socialise. benefit from and
contri bute to their communities. It clearly paid off, with our student groups
attracting and/or retaining over 12.000 individual student members, holding over
32,000 group memberships.
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-The British Sign Language Society offers an insight into
a world most hearing people would be unaware of with
the attached social beliets. behaviours, art and literary
traditions of Deaf culture. For instance. one of our recent
social events was a collaborative effort with the Affinity
Signing Choir in which participants learned how to sign
Don't Stop Believing by Journey via Zoom. The atmosphere
created by both the learners and the choir members Was
incredible. and everyone couldn't help but smile"
Emily Ball,
Brltlsh Slgn Language Soclety Treasurer
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Weicomc lo
Despite many student group executives not having had a chance to develop
their event management skills due to the pandemic. they hit the ground running
to tackle the challenge. Supported by staff guidance and assistance to deliver
them safely, In person events returned, with over 19.000 event tickets across a
range of events sold through Durham Su's website alone.
Student group fundraising also increased, as in person activity became more
viable, crowned by the Durham University Charity Fashion Show, who raised
£179,340 for the Teenage Cancer Trust.
'Even before joining University, the mesmerising event5
of the society had captivated Sophie. Determined to
advance her affection for tea, she joined the group in her
firstyear as a member. The enriching events held by the
society helped her find a group of close friends to bond
with over their mutual adoration for tea. For Sophie, the
members and their lively participation in events serve as
distinct characteristics of the group. She notes that she
absolutely loved her time at the society and was elated to
apply for the freasurer s role in her secondyear and for
the Presidents role in her third year"
'In Conversation With.. Sophie Whitfield,
President of Chinese Tea Art Society,
* lJi'
Dunelm House
We were pleased to welcome students back
into Dunelm House, with events and services like
Vintage and Poster sales, our Bar and Café, live
music on Sunday night and sports screenings.
Lectures also returned to the building and footfall
and student use of our study space quickly built
up. Returning the building to use after such a long period had both challenges
and opportunities. Encountering and finding solutions to issues caused by wear
on and within the building made our strong partnership with Durham Ljniversity
estates and building team all the more important. We were also able to reflect on
our use of space, and with the University and then through consultation consider
ways for students to get more use from the space. Thig involved planning to
make Kingsgate Bar and Café our main commercial space. open more rooms for
teaching and student group activity and move our staff office.
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We were owned by students.
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Democracy review
We reformed our standing orders in 2021/22 to give students more ownership of
their student Assembly and bring a broaden representation within our student
democracy. The proposals for reform had been developed through research
and student consultation over several years. and successive officer teams must
be thanked for their dedication to the work. The creation of two new student
committees Is just one example of Durham SU testing new student-driven ways
to improve transparency and student ownership, and giving more opportunities
for students to discuss what matters to them.
Elections
In 2021/22 over 20,500 votes were cast across SU elections. from our most well-
known Student Officer elections through to Student Group and Course Rep
elections. We estimate that over 500 election and selection processes took place
throughout Durham SU, and we are Incredibly proud of the work of the student
group execs. staff and candidates for roles who made it possible for students to
choose their leaders.
In February, we elected our new
sabbatical of ficers, with Joe
McGarry elected as President.
In total, 3644 students voted In
the Officer elections, which was an
Increase of 437 from the previous
year. Our elections were held on the
Union Cloud platform for the second
year, and this was once again a
positive experience from both a user
and administration perspective. The
college with the highest turnout was
St Chad's College. with 35.89Yo of their college voting. A successful by-election
was held in July for the role of PostgradLJate Academic Officer, as unfortunately
the original winner was unable to take up the role due to their academic
commitments,
Freedom of speech
Throughout the 2021/22 academic year. we engaged with the government's
Higher Education (Freedom of Speech) Bill in a critical and expert way,
championing the interests of students. We submitted evidence to the Public Bill
Committee on how the Bill would impact students, unions. Our Opportunities
Officer, Jack Ballingham. lobbied MPS with the insight he shared being referenced
in debate by the Shadow Minister for Universities and Further Education. We
also wrote and talked about this work across the sector, uplifting the voices of
experts and sharing why this is a campaign that matter for students. Our input
has continued to be sought, including by shadow ministers ahead of the 8111
appearing before the House of Lords
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~Throughout 2021-22 we made a significant intervention
in a high-profile national policy debate. and stuck up for
students against a hostile government. It s been really
great to see our work have a positive impact. and see
students getting engaged with
campaigns on this level."
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Jack Ballingham,
Opportunltles Off Icer 2021-2023
strategy development
In our development for our new strategy. we recognised the need to be dynamic
without letting the day-to-day work obscure large threats and opportunities
Spending months doing a big survey. and then writing a plan for the next
five years is the way we and most charities used to do strategy. But it wasn't
working well for anyone and adaption throughout the pandemic period has seen
innovation in this area spread across the sector.
We've learnt from this. recognising the need for long term direction that
facilitates and requires, rather than restricts, this dynamism. We have focused on
synthesising insight from a range of sources. including..
the National Student Survey
Our democracy review
Our Culture Commission
Our mental health survey
Input and discussion through existing student committees, forums and
structures
Interview and focus groups with students on a range of topics
Across the organisation we assessed the strengths. weakness, threats and
opportunities indicated within this insight, along with horizon scanning insight
and understanding of our stakeholders plans and priorities. We identified three
strategic areas of focus, to develop into a full strategic plan in 2022/23, which
were.,
l. Build confidence and value in the students, union at Durham University
2. Bring students together to spend good time
3. Tackle the big issues that hold stLJdents back
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A review of our finances
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Financial strategy
The trustees agree financial objectives for Durham SU as part of the overall
strategy, which provides a sustainable base from which to achieve strategic
objectives. The management accounts are structured against strategic themes
and reported to the Sustainability and Risk Committee for detailed scrutiny, and
whole organisational reports are scrutinised by the full Board.
This first year after the pandemic was a difficult one. We knew the world would
have changed but we couldn't be sure how, financially, this might impact,
particularly in our commercial arena. We were to find that some of our former
sources of income were simply not there or had reduced dramatically
Our media sales income was very small for September 2021 compared to an
average year, with understandable caution from potential stall holders, We re-
opened the Riverside Bar and Café to provide a service to studer)ts - a difficult
task as there was. and remains. a shortage of staff available to recruit on the
external market to run such a venue - and we were working from a standing
start with no staff at all. It was a staggered start to operations. only becoming
fully stèffed in the second term. We also found that the habits of students had
changed, and sales were very slow. The cost-of-living crisis starting early in the
2022 calendar year undoubtedly had a further impact. The losses in commercial
areas account for all the overall unrestricted reserves loss in 2021/22 of £99,386.
We learnt from these results in 2021/22, determining that Riverside Bar and Café
was no longer viable as a trading venue. At the end of the year, we made the
decision that in 2022/23. we will open the space up to student use, and re-open
up Kingsgate Café, which is in a different part of the building and has been more
recently refurbished. Kingsgate had been developed as largely a café space
immediately before the pandemic but had never really had the chance to open.
We were fortunate to begin the year 2021/22 with unrestricted reserves at
£257,708, slightly higher than our reserves policy target.
Income
Durham University continued to support our strategy and has confidence in the
students. union. A three-year funding agreement was negotiated for 2021/22.
starting with an increased grant of £1,000,000, with annual RPI increases for the
next two years. This gives us the confidence to plan for a longer term than a one-
year agreement allows.
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Custodian funds
Durham SU acts as custodian trustee for funds for some 270 different student
groups which are created and retired on a rolling basis. These groups have no
distinct legal personality separate to Durham SU.
16
Durham SU distributes grants to student groups, in line with a published grant
procedure. There had been £35.000 left over from previous years held in
restricted reserves to call on. and this funded grants of £25.000. The pot has
been replenished by the year end to £17.000 from unused grants from previous
years.
Student groups that raise funds themselves have these balances separately
identified in the finance system. At year-end. the balance of these funds was
£398,934, which was a small increase of £24,124 higher than the previous year.
The SU also disbursed during the year £80,000 of grants to support Post
Graduate activity (£20,000) and Academic Society free memberships (£60,000)
from a grant provided by the University in the prior year.
Durham students raise funds for disbursement to other charitable organisations,
primarily through activities promoted by DUCK (the Durham University Charities
Kommittee) and the single large event of the Durham University Charity Fashion
Show. Again, activity was partially restricted In some of the year due to the
pandemic. Total funds raised by DUCK were £295,815.
Fundraising costs were £109,000. Total donations made in the year were
£64,000. At the year end, there was £249.388 in the DUCK account, the largest
part relating to the Fashion Show.
DUCK normally also promotes a range of student fundraising activities where the
funding is directly received by the recipient charity. These funds are not included
in the figures above and do not feature in the financial statements. Due diligence
of these partnerships is delegated by the trustees to the management team,
given the relatively small amounts of money involved.
Fundralslng practlce
Durham SU raises charitable funds from the public through student volunteers
who each receive an induction on good practice In fundraising and the students,
union's expectations of their good conduct while fundraising. The student
fu nd ra isers have a def ined portfolio of activities, including 'street' fund raising of
RAG (raise-and-give) raids and bucket-shaking, expeditions to work overseas
with international organisations, er)durance activities which are often sponsored
athletic events, challenges such as skydives. or ticketed ever)ts such as b3lls
and fashion shows. Income was significantly reduced in year, principally due
to national and international lockdown through most of the year. and the
restrictions on physical interaction.
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Durham SU does not yet subscribe to any standard or code for fundraising
practice and has not authorised any professional or commercial fundraising
organisation to act on its behalf. The intention to subscribe to the Fundraising
Code was deprioritised in year. given lower fundraising totals and other urgent
needs for management attention. but registration with the regulator will proceed
in 2023.
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The trustees have received no complaints from the public in relation to its
fundraising work but has identified that Durham SU must develop its fundraising
infrastructure", there Is no belief that practice is poor. but there Is a clear need
to evidence the steps the trustees take to maintain public confidence. The
documentation completed and subscription to the Code will provide much of
that confidence.
Investment
Treasury management was removed from the Strategic Risk Register in
2018/2019 after a tender exercise for banking services allowed for a move
of day-to-day banking to Lloyds. and then enabled funds to be held across
three accounts with separate banks with individual banking licences. to enable
reasonable protection from the Finance Services Compensation Scheme Durham
SU continues to benefit from this arrangement although interest gains were
negligible due to the poor rates currently on offer.
Reserves
The trustees have agreed that within the unrestricted funds there should
be a minimum level of general reserve that is sufficient to offset any trading
uncertainties and provide a de9ree of base-level stability.
The stable relationship with the principal funder has been considered in
developing a reserves policy. The trustees have re-evaluated the reserves
policy set in 2018/2019 then suggesting a target level for the general reserve
at £252,000, which was three months running costs excluding trading as set
in 2018/2019. The trustees wish to maintain this policy. suggesting at 2021/22
costs a reserves requirement of £259,000. As noted, at the end of this 2021/22
financial year, the Su's unrestricted reserves are now £158.000. The intention is
to try and reach this new goal level over a 5-year period.
Our structure, governance and management
The governing documents
Durham SLJ'S governing document is the Articles of Association, approved by
students In a referendum, the Board of trustees, and the Durham University
Council. Standing Orders are created by the Board and by Assembly to provide
a framework for the delivery of Durham Su's objectives. Durham SU in its
current form was incorporated on l July 2011, although this was a successor to
a non-incorporated charitable organisation dating back to 1899. Durham SU is a
company limited by guarantee.
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The Articles are subject to review by Durham University at intervals of not more
than five years. and the terms of a review. were agreed in 2017/2018 for report
in 2018/2019. No amendment was made to the Articles in 2019 as, although 65%
of students approved of proposals made by the trustees. a two-thirds majority
was not achieved. The trustees have agreed to consider further opportunities to
seek popular support for a better set of Articles in the future. Another review of
the Articles by Durham University will be undertaken within the academic year
2023124.
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Public benefit
The trustees have given consideration and believe that they have complied with
the duty In section 4 of the 2006 Act to have due regard to guidance on public
benefit when exercising any powers or duties to which the guidance is relevant.
The trustees also believe that this report demonstrates the benefits provided are
wholly charitable.
The Board of Trustees
The Board of Trustees is responsible for the governance and strategic
management of Durham SU. The Board consists of five Durham SU Officers. four
students, and f ive lay trustees.
The Board has two Committees that have delegated authority in particular area5
of strategic management. The Committees are reviewed each year and are:
Sustainability and Risk Committee ensures that Durham SU is accountable
for successfully implementing its strategy, with particular focus on effective
campaigning and high-quality services The Committee has oversight of risk
profile. financial performance. and compliance.
People and Governance Committee ensures that Durham Su's Officers, staff,
and volunteers are supported and effective in their work, with particular focus
on the recruitment, performance and remuneration of the Chief Executive.
The Committee champions liberation, equality, diversity and inclusion and has
oversight of the good governance of Durham SU.
The trustees acknowledge their responsibility to support students to determine
what is in their own interest. and to respect the views of Durham Su's members,
The trustees are stewards of a thriving democratic culture, and the trustees
accept that they are required to act as the ultimate authority if a political
decision presents unacceptable risk to Durham SU.
Appointment of trustees
Officers and student trustees are elected in cross campus ballots of the entire
student membership for a term of office of one year. The election rules are
established in the Articles of Association and the Standing Orders.
The lay trustees are appointed by the Board, on the recommendation of the
People and Governance Committee. and require the ratification of Assembly.
Appointments are made following wide advertisement and through a
competitive process which considers how best to complement the diversity and
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skills profile of the continuing Board. The lay trustees are appointed to a term of
up to three years and may be reappointed once. so no person may serve more
than a total of six years.
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Good governance
The trLJStees annually report to Durham University's Council on their compliance
with the relevant expectations of the Education Act (1994). A working group of
the Durham SU Board and the Durham University Council redrafted the Code
of Practice which demonstrates how Council assures the good governance of
Durham SU In 2020, which will form the basis of reporting from 2020/21.
The trustees have engaged positively with the new Charity Governance Code
and have adapted it for their purposes The Code as applied seeks to better
reflect the way that the trustees operate within a democratic context and
balance their decision-making with student leadership. The trustees undertook a
thorough self-assessment against the Code and believe Durham SU is in gener31
terms a well governed organisation but accept that the development of evidence
to support this view is important. The Code was refreshed in 2021/2022, and
the trustees are engaging with the new version of the Code through an agreed
process of prioritised appraisal.
The trustees ensure an appropriate induction for all new members of the Board,
including their legal obligations and responsibilities, the objectives and strategy,
and the culture and priorities of Durham SU. The Officer and student trustees
are acknowledged to require a more Intensive induction and support framework,
and specific training on Board level finance, human resources, scrutiny. and good
governance are included.
Rlsk management
The trustees review each year a Risk Policy, which describes their approach
to the assessment and address of risk and supports them to articulate a risk
appetite for Durham Su's work. Day-to-day management of risks is delegated to
a named member of senior staff. who provides regular updates to the trustees.
Performance and Delivery Committee is delegated authority to scrutinise risk
in some detail, with regular high-level reports considered by the ful l Board
This framework allows the trustees to confirm that they have appropriately
considered and addressed the principal risks to Durham SU.
The trustees consider risk within six themes. individually and then collectively. At
present, the trustees do not consider the principal strategic ri5k5 to be spread
across these themes.
Clarity of authority
The trustees wish to carefully and sensitively govern Durham SU, and lead a
representative and democratic organisation. There must be clarity of authority
to take decisions in the interests of the students, union and of students, and this
requires hard work In an organisation which brings together so many different
competing interests. Good progress in the previous year has ensured that
Assembly is better able to undertake its responsi bilities but the five-year review
DURHAMLfj
of the governing documents, and purposeful engagement with the Charity
Governance Code. will be important priorities to further reduce identified risk.
20
Clarity of purpose
Durham SU'S new strategy is our response. on behalf of students, to the
challenges faced at Durham and sets out what we intend to achieve over five
years as an organisation acting in their interests. There will need to be f ocussed
and proportionate planning to work against the strategic goals. After years of
being in 'response' mode, necessitated by the disruption the pandemic had on
our members and our organisation, we need to work with a new team and In
sti I l-volatile conditions to plan as best we can. The trustees recognise the risk in
having a strategy but no plan to achieve it, and will produce more detail on the
way we'll achieve our goals in the year ahead.
Generation of Independent Income
Durham SU wishes to generate independent income. in order to build up
unrestricted reserves and fund activity not reliant on grant income from Durham
University The opportunities to do so are limited, given the quality of the
facil ities from which the students. union operates. but there is little appetite f rom
the institution to bring our home in Dunelm House up to a standard comparable
to other Russell Group student's unions. This means that we will focus on quality
of service and providing space to our student groups to spend good time
together.
Buslness model and sustalnablllty
Much of the students, union's income is reliable and there is low risk of
disruption in the near term. Expenditure is, primarily salary-related because
the organisation, work is mostly delivered through volunteers. and there are
no significant other overheads. This means that the exposure to inflationary
pressures is reasonably low. and there is low probability of unexpected costs, The
trustees will undertake a more thorough analysis of costs to assure themselves of
sustainability, which will include benchmarking against comparable Russell Group
students, unions.
Staff plannlng
The relatively small and, to some extent, specialist staff roles at Durham SU
mean that resignations, vacancies and the induction of new recruits can create
a disproportionate Impact on strategic activities. business functions, services.
or relationships. The trustees have agreed that succession planning is an
appropriate risk management activity In the near future. because our ongoing
developmental conversations with our colleagues. and the fact that significant
organisational restructures were undertaken in both 2015 and 2017, suggests that
the time is right for some of our people to think about the next stages in their
careers. This is a risk we believe we can manage well, and relatively easy and
quickly, but we do need to prioritise the work.
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student group autonomy and accountability
E)urham Su's student groups are exciting and wonderful. but the sheer volume
and variety of activity creates a risk that the regulatory framework designed
to reduce operational risk is not properly or completely applied. The trustees
have agreed that it is necessary to have a high-risk appetite in order to support
student groups, but invest considerable resource to manage the application
of controls. In the coming year, the trustees have asked that a monitoring
framework be developed such that the majority of student groups can operate
with minimal, proportionate controls, such that resource can then be focussed on
groups which are I ntrinsically higher risk.
21
Palatinate
Palatinate is one of Durham Su's most distinguished student groups. It's
success and growth need to be assured in the longer-term as it approaches its
anniversary of 75 years in 2023. This will include working with the Palatinate
Board of Directors to ensure that appropriate governance supports excellent
student journalism, and identification of reasonable resource required to support
an agreed development plan. Durham SU wishes to offer the opportunity to
learn. and have fun. and produce wonderful writing and media. to students who
have never thought of journalism as a hobby or career. for another 75 years
Student satlsfactlon
Durham SU is a sector leading students, union. in terms of our engagement.
achievements for students, and support for outstanding student groups. But
OLJr brand Is weak. and perception of our quality does not correspond with the
good work we do with. and for. students. We know that this is a problem for
representative and democratic and membership organisations across the world
not just students, unions - but we don't know what the solution may be, and the
extent to which good outcomes for students and a popular corporate body are
equally important goals. We've committed to a strategic goal to demonstrating
the purpose and value of the students. union at Durham University, because we
know this is a concern for our members and our funders, but we're at the stage
of thinking about the best way to act. and this will be a long-term project.
Management
The trustees delegate the day-to-day management of Durham SU to the Chief
Executive, who reports on the effective delivery of the objectives and strategy.
All staff, including the Chief Executive, work within a common review and
remuneration framework. Every employee has their performance discussed
and supported throughout the year. and success within core role and against
core behaviours and objectives are considered in an annual appraisal process.
All staff posts are on a common salary grade system and individual salaries are
reviewed annually. Incremental salary awards are recommended by People and
Governance Committee If resources allow and performance merits consideration.
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_Auditor:_
_Bankers_
_Solicitor_
_Strategic Human Resource Services_
_Student Trustees_
Christian Meadows (from 30 November 2021, resigned 31 July 2022)
23
Lay Trustees
Graeme Osborn (from l August 2021)
Hannah Sketchley (from l August 2021)
Clare Powne
Caragh Aylett- Bullock
Rachel Taylor (from l March 2023)
Jonathan Snowdon (from l August 21. resigned 31 July 2022)
Senior le6clership team
Chief Executive. Gareth Hughes
Director of Services.. Kirsty Morrison
Director of Campaigns.. Rebecca Henderson (from January 2022)
Director of Communications & Strategy.. Georgina Lambert (from January 2022,
previously Director of Campaigns)
Trustees, responslbllltles
The Trustees, who are the directors of Durham Students. Union for the purposes
of company law, are responsible for preparing the Trustees, Annual Report and
the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting
Practices).
Company law requires the trustees to prepare financial statements for each
financial year, which give a true and fair view of the state of affai rs of the
charitable company and of the incoming resources and application of resources,
including the income and expenditure of the charitable company for that period.
I n preparing these financial statements. the trustees are requi red to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP (FRS 102).,
make judgments and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed,
su bject to any material departures disclosed and explained in the f i nancial
statements.,
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charitable company will continue in
operation.
The trustees are responsible for keeping adequate accounting records
that disclose with reasonable accuracy at any time the f inancial position
of the charitable company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other
irregularities.
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In so far as the trustees are aware..
24
there is no relevant audit information of which the charitable company's
auditor is unaware.. and
the Trustees have taken all steps that they ought to have taken to make
themselves aware of any relevant audit information and to establish that the
auditor is aware of that Information.
Audltors
Haines Watts North East LLP were appointed auditors of Durham Students,
Union for a three-year period commencing in 2018, extended by two years to
2023 in 2021.
Approved by the Board of Trustees on l March 2023 and signed on its behalf on
14 April 2023 by..
/?
Graeme Osborn
Chair
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Independent auditors, report to the trustees
of Durham Students. Union
For the year ended 31 July 2022
25
Oplnlon
We have audited the financial statements of Durham Students, Union for the year
ended 31 July 2022 which comprise the Statement of Financial Activities, Balance
Sheet, Statement of Cash Flows and notes to the financial statements, including
a summary of significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
I n our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as
at 31 July 2022, and of its incoming resources and application of resources.
including Its Income and expenditure for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally
Accepted Accountin9 Practice., and
have been prepared in accordance with the requirements of the Charities Act
2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing
(UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards
are f urther described in the Auditor's responsibilities for the audit of the f inancial
statements sectiorn of our report. We are independent of the charitable company
in accordance with the ethical requirements that are relevant to our audit of
the financial statements in the UK. including the FRC'S Ethical Standard, and
we have f ulf Illed our other ethical responsibilities In accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements. we have concluded that the trustees, use
of the going concern basis of accounting in the preparation of the financial
statements is appropriate.
8ased on the work we have performed, we have not identified any material
uncertainties relating to events or conditions that, individually or collectively,
may cast significant doubt on the charitable company's ability to continue as
a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
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Our responsibil ities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.
26
Other information
The trustees are responsible for the other information. The other information
comprises the Information included in the trustees. annual report, other than
the financial statements and our aLJditor's report thereon. Our opinion on the
financial statements does not cover the other information and. except to the
extent otherwise explicitly stated in our report. we do not express any form of
assurance conclusion thereon.
I n connection with our audit of the financial statements, our responsibility is
to read the other information and. in doing so. consider whether the other
information is materially inconsistent with the f inancial statements, or our
knowledge obtained in the audit or otherwise appears to be materially misstated,
If we identify such material inconsistencies or apparent material misstatements,
we are required to determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If,
based on the work we have performed. we conclude that there is a material
misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the i nformation given in the trustees, report (Incorporating the directors,
report) for the financial year for which the financial statements are prepared is
consistent with the f inancial statements., and
the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respect of the following matters in relation to which
the Companies Act 2006 and the Charities (Accounts and Reports) Regulations
2008 requires us to report to you If. in our opinion..
the information given in the financial statements is inconsistent in any material
respect with the trustees, report.. or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our
audit.
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Responsibilities of trustees
As explained more fully in the trustees. responsibilities statement set out on
pages 23 and 24, the trustees (who are also the directors of the charitable
company for the purposes of company law) are responsible for the preparation
of the financial statements and for being Satisfied that they give a true and
fair view, and for such Internal control as the trustees determine is necessary
to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
27
I n preparing the f inancial statements, the trustees are responsible for assessi ng
the charitable company s ability to continue as a going concern, disclosing,
as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable
company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed auditor under the companies Act 2006 and we report
in accordance with this Act.
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement. whether due
to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance Is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if. individually or in the aggregate, they could reasonably
be expected to influence the economic decisions of users taken on the basis of
these f i nancial statements.
I rregularities, including f raud. are instances of non-compliance with laws and
regulations We design procedures in line with our responsibilities, outlined
above, to detect material misstatements in respect of irregularities, includ ing
fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud, is detailed below.
We obtained an understanding of the legal and regulatory framework applicable
to both the company itself and the industry in which it operates. We identified
areas of laws and regulations that could reasonably be expected to have a
material effect on the financial statements from our sector experience and
through discussion with the directors and other management. The most
significant were identified as the Charities Act 2011. Companies Act 2006,
UK GAAP (FRS102) and relevant tax legislation. We considered the extent of
compliance with those laws and regulations as part of our procedures on the
related financial statements. Our audit procedures included..
confirming with the trustees and management whether they have any
knowledge or suspicion of fraud-
obta ining an understanding of the internal controls established to mitigate
risks related to fraud or non-compliance with laws and regulations.,
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assessing the risk of management override including identifying and testing a
sample of journal entries..
confirmation received from the banks to verify the balance as on the last day
of the accounting year..
reviewing minutes of meetings of those charged with governance
challenging the assumptions and judgements made by management in its
significant accounting estimates
28
Our audit did not identify any key audit matters relating to the detection of
irregularities including f raud. However, despite the audit being planned and
conducted in accordance with ISAS (UK) there remains an unavoidable risk
that material misstatements in the financial statements may not be detected
owi ng to i nherent limitations of the audit. and that by their very nature, a ny
such instances of f raud or irregularity likely involve collusion, forgery, intentional
misrepresentations. or the override of internal controls.
A f urther description of our responsibilities for the audit of the f inancial
statements is located on the Financial Reporting Council's website at
wwwi f rc org uk/auditorsresponsibilities. This description forms part of our
aud itor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in
accordance with Part 4 of the Charities (Accounts and Reports) Regulations
2008. OLJr audit work has been undertaken so that we might state to the
charitable company s trustees those matters we are required to state to them
in an auditor's report and for no other purpose. To the fullest extent permitted
by law, we do not accept or assume responsibility to anyone other than the
charitable company and the charitable company's trustees as a body, for our
audit work, for this report, or for the opinions we have formed.
Donna Bulmer BA (Horns) ACA (Senior Statutory Auditor)
For and on behalf of Haines Watts North East Audit LLP
Signed 18 April 2023
Statutory Auditors
17 Queens Lane
Newcastle upon Tyne
NEI IRN
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**----- Start of picture text -----**
-
1,242,902 5,875 1,248,777 1,347,985
-
139,903 956,116 1,096,019 298,690
- -
48,858 48,858 9,066
-
1,431,663 961,991 2,393,654 1,655,741
- -
156,596 156,596 216,661
1,374,453 19,967 894,956 2,289,376 1,295,466
1,531,049 19,967 894,956 2,445,972 1,512,127
( 99,386 ) ( 19,967 ) 67,035 ( 52,318 ) 143,614
- - - - -
( 99,386 ) ( 19,967 ) 67,035 ( 52,318 ) 143,614
257,708 59,325 586,509 903,542 759,928
158,322 39,358 653,544 851,224 903,542
**----- End of picture text -----**
|7,763
37,448
726,730
771,941
( 55,070 )|134,353
716,871
851,224
158,322
39,358
653,544
851,224|8,111
41,784
729,409
779,304
( 53,846 )|178,084
725,458|
|---|---|---|---|
||||903,542|
||||257,708
59,325
586,509|
||||903,542|
|||
|---|---|
|( 2,680 )
-
-
( 2,680 )
729,410
726,730
726,730|178,388
-|
||-|
||178,388
551,022|
||729,410|
||729,410|
Notes to the Financial Statements
32
For the year ended 31 July 2022
l. General Information
Durham Students. Union is a registered charity in England and Wales, with
the charitable object of advancing the education of students at Durham
University.
The charity is a private company limited by guarantee. with the registered
office and principal address at Durham House, New Elvet, Durham, DHI 3AM.
2. Accountlng Pollcles
2.1 Basls of preparatlon
The financial statements have been prepared in accordance with 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 (FTrS102)
issued in October 2019. the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the
Companies Act 2006 and UK Generally Accepted Practice.
Durham Students, Union meets the definition of a public benefit under
FRS 102. The financial statements are prepared under the historical cost
convention or transaction value unless otherwise stated in the relevant
accounting policy note(sl. The financial statements are prepared in Sterling
which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these f inancial
statements are set out below. These policies have been consistently applied
to all years presented unless otherwise stated.
2.2 Golng concern
During the second year of the pandemic, we made conscious decisions to
provide services in our building for students, including reopening Riverside
bar, Trading, for obvious reasons was not anywhere near pre pandemic levels,
and this has had an impact on our unrestricted reserves - the trustees take
the view that pandemics are exactly the sort of situation that reserves are
designed for, and so do seek, gradually, to increase the overall reserve again.
Over the summer we have refocused our commercial catering operations
I nto a smaller more controllable area (Kingsgate café). This ties In with
opening Dunelm House up to more extensive student use. both socially
and educationally. and includes repurposing the former Riverside bar as
social space. We again appreciate that we are fortunate to be in such a solid
position going into 2022/23. We are also grateful that the University, who
provide most of our external funding have had the confidence in us to agree
an ongoing funding arrangement over the coming years at a level higher than
pre pandemic.
DURHAMLfj
Notes to the Financial Statements (continued)
For the year ended 31 July 2022
33
On this basis the Trustees consider it appropriate to prepare the financial
statements on the going concern basis. The financial statements do not
include any adjustments that might be necessary if the University were not to
provide further support.
2.3 Fund accounting
General fur)ds are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Union.
Regtricted funds these are funds that can only be used for particular
restricted purposes within the objects of the charity. Restrictions arise when
specified by the donor or when funds are raised for particular restricted
purposes.
Designated funds - these are unrestricted funds earmarked by the board of
trustees for particular purposes.
All income and expenditure is shown in the Statement of Financial Activities.
Incoming resources and resources expended have been presented differently
this year to better ref lect a true and fair view of the union's activities.
2.4 Incomlng resources
Block grant received is taken to income on receipt, with the exception
of amounts received relating to future periods which are deferred and
recognised in those accounting periods.
Incoming resources subject to donor-imposed conditions that specify the time
period in which the expenditure of resources can take place are recognised
over the time period imposed.
The amount of block grant is agreed year on year and the Union has no
contractual entitlement to this.
Other revenue income is taken to income when the conditions of entitlement.
probability and measurement are met.
Donated facilities are recognised as income when the charity has control over
the item, any conditions associated with the item have been met, the receipt
of economic benefit from use by the charity of the item is probable and
economic benefit can be measured reliably.
The Union receives donated resources from Durham University in the form
of accommodation on the campus. The value of these services is recognised
each year and increases at CPIH inflation levels.
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Notes to the Financial Statements (continued)
For the year ended 31 July 2022
34
2.5 Resources expended
Resources expended are accounted for on an accruals basis.
Cost of raising funds comprise the costs of marketing and venue rental and
their associated support costs.
Expenditure on charitable activities includes the cost of bars. events.
membership services, DUCK and Student Societies undertaken to further the
purposes of the charity and their associated cost.
Support costs are those costs incurred indirectly by the charity and are
al located to charitable activities on the basis of usage.
Governance costs are those incurred in compliance with constitutional
statutory requirements, such as the annual audit.
The Union is partially exempt for VAT purposes and expenditure is shown
gross of the irrecoverable proportion of VAT where applicable.
2.6 Tanglble flxed assets and depreclatlon
Fixed assets are stated at cost less accumulated depreciation. Assets costing
more than £500 are capitalised and carried in the balance sheet at historic
cost.
Depreciation is provided at rates calculated to write down the assets to their
estimated residual values over the course of their anticipated working lives.
The annual rates of depreciation used on the straight line basis are as follows,,
Building
Computer equipment
Plant and machinery
Furniture and fittings
10%
20% - 33.33%
20%
20% - 40%
2.7 Stock
Items of bar and vending stock are stated at the lower of historical cost and
net realisable value.
2.8 Debtors
Short term debtors are measured at transaction price, less any impairment.
Loans receivable are measured initially at fair value, net of transaction costs,
and are measures subsequently at amortised cost using the effective interest
method, less any impairment.
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Notes to the Financial Statements (continued)
For the year ended 31 July 2022
35
2.9 Cash and cash equlvalents
Cash at bank and in hand includes cash and short term highly liquid
investments with a short maturity of three months or less from the date of
acquisition or opening of the deposit or similar account.
2.10 Creditors
Short term creditors are measured at the transaction price. Other financial
liabilities, including bank loans, are measured initially at fair value, net of
transaction costs. and are measured subsequently at amortised cost using the
effective interest method.
2.11 Flnanclal Instruments
The charity only enters into basic f inancial instruments that result i n the
recognition of f inancial assets and liabilities like trade and other accou nts
receivable and payable. loans from banks and other third parties. loans to
related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one
year), i nclud Ing loans and other accounts receivable and payable. are initially
measured at present value of the future cash flows and subsequently at
amortised cost using the effective interest method. Debt instruments that are
payable or receivable within one year, typically trade payables or receivables,
are measured, initially and subsequently, at the undiscounted amount of the
cash or other consideration, expected to be paid or received. However if the
arrangements of a short-term instrument constitute a financing transaction,
like the payment of a trade debt deferred beyond normal business terms or
f i nanced at a rate of interest that is not a market rate or in case of an out-right
short term loan not at market rate. the financial asset or liability is measu red,
initially, at the present value of the future cash flow discounted at a market
rate of Interest for a similar debt instrument and subsequently at amortised
cost.
Financial assets that are measured at cost and amortised cost are assessed
at the end of each reporting period for objective evidence of impairment. If
objective evidence of Impairment is found, an impairment loss is recognised in
the Statement of Financial Activities.
For financial assets measured at amortised cost, the impairment loss is
measured as the difference between an assets carrying amount and the
present value of estimated cash flows discounted at the asset's original
effective interest rate. If a f inancial asset has a variable interest rate, the
discount rate for measuring any impairment loss is the current effective
Interest rate determined under the contract.
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Notes to the Financial Statements (continued)
For the year ended 31 July 2022
36
For financial assets measured at cost less impairment, the impairment loss
Is measured as the difference between an assets carrying amount and best
estimate, which is an approximation of the amount that the company would
receive for the asset if it were to be sold at the balance sheet date.
Financial assets and Iiabi lities are of fset and the net amount reported in the
Balance Sheet when there is an enforceable right to set off the recognised
amounts and there is an intention to settle on a net basis or to realise the
asset and settle the liability simultaneously.
2.12 Penslons
The pension costs charged in the financial statements represent5 the
contribLJtions payable by the Union during the period in accordance with
FRSIO2.
An explanation of the pension scheme run by the Union and details on
payments in the period can be found on note 16 to the accounts.
2.13 Tax
The charity is an exempt charity within the meaning of schedule 3 of the
Charities Act 2011 and is considered to pass the tests set out in Paragraph
I Schedule 6 Finance Act 2010 and therefore it meets the definition of a
charitable company for UK corporation tax purposes.
2.14 Judgements In applylng accountlng pollcles and key sources of
estlmatlon uncertalnty
The charity makes estimates and assumptions concerning the future. The
resulti ng accounting estimates will, by def inition, seldom equal the related
actual results. The estimates and assumptions that have a significant risk of
causing a material adjustment to the carrying amounts of assets and I babi l ities
within the next financial year are addressed below.
(i) Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in
the estimated useful economic lives and residual values of the assets. The
useful economic lives and residual values are reassessed annually. They are
amended when necessary to reflect current estimates. based on technological
advancement, future investments, economic utilisation and the physical
condition of the assets. See note 12 for the carrying amount of the property
plant and equipment ar)d note 2.6 for the usefLJI economic lives for each class
of assets.
(li) I mpa irment of debtors
The company makes an estimate of the recoverable value of trade and other
debtors.
DURHAMLfj
Notes to the Financial Statements (continued)
For the year ended 31 July 2022
37
When assessing impairment of trade and other debtors. management
considers factors Including the current credit rating of the debtor, the ageing
profile of debtors and historical experience. See note 14 for the r)et carrying
amount of the debtors and associated impairment provision.
DURHAMLfj
**----- Start of picture text -----**
-
1,242,549 105,436 1,347,985 1,520,013
48,864 6,570 243,256 298,690 971,838
- -
9,066 9,066 138,408
1,300,479 6,570 348,692 1,655,741 2,630,259
- -
216,661 216,661 301,511
1,062,176 44,789 188,501 1,295,466 2,259,697
1,278,837 44,789 188,501 1,512,127 2,561,208
21,642 ( 38,219 ) 160,191 143,614 69,051
- - - - -
93,481 ( 29,958 ) 80,091 143,614 69,051
164,227 89,283 506,418 759,928 690,877
257,708 59,325 586,509 903,542 759,928
**----- End of picture text -----**
|1,000,000
232,161
-
10,741
1,242,902
-
136,786
3,117
-
-
139,903
22,220
26,638
48,858|5,875
-
-
-
5,875
-
-
-
295,815
660,301
956,116
-
-
-|1,005,875
232,161
-
10,741
1,248,777
-
136,786
3,117
295,815
660,301
1,096,019
22,220
26,638
48,858|897,936
213,383
149,166
87,500|
|---|---|---|---|
||||1,347,985|
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39,633
15,801
95,666
147,590|
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3,753|
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**----- Start of picture text -----**
103,277 53,319 156,596
**----- End of picture text -----**
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128,744
1,018,421
19,967
173,308
642,052
1,982,492
2,085,769|53,319
16,556
183,540
-
35,596
71,192
306,884
360,203|156,596
145,300
1,201,961
19,967
208,904
713,244
2,289,376
2,445,972|216,661
80,675
935,248
24,014
60,726
194,803|
|---|---|---|---|
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70,930
303
13,920
20,025
7,367
636
1,418
5,356
-
352,116
5,662
2,425
8,087
360,203
43,731
-|213,383
96,098
7,198
13,202
18,065
938
687
13
12,320
5,000
366,904
5,568
-
5,568
372,472
51,037
-|
|---|---|
5,662 5,450
|879,754
67,149
48,622
34,096
1,029,621|814,660
63,084
22,252
16,031|
|---|---|
||916,027|
|28
3
31|28
3|
|---|---|
||31|
|20,487
-
20,487
20,487
16,390
-
-
-
-
-
-
-
-
20,487
827
827
827
100,819|1,229
-
1,229
1,229
983
-
-
-
-
-
-
-
-
1,229
50
50
50
6,049|765
-
765
765
612
-
-
-
-
21,387
21,387
21,387
21,387
21,387
-
-
-
109,840|23
-
23
23
18
-
-
-
-
597
597
597
597
597
-
-
-|
|---|---|---|---|
||||3,070|
|96,730
-
-
96,730
17,351
9,673
27,024
79,379
69,706|3,500
-
-
3,500
3,500
-
3,500
-
-|50,821
-
-
50,821
40,572
4,337
44,909
10,249
5,912|228,606
-
-
228,606
140,150
29,721
169,871
88,456
58,735|379,657
-
-|
|---|---|---|---|---|
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43,731|
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**----- Start of picture text -----**
7,763 8,111
**----- End of picture text -----**
|7,763
7,123
6,984
23,341
37,448|8,111|
|---|---|
||19,532
22,252
-|
||41,784|
|9,576
13,901
31,593
55,070|27,851
15,029
10,966|
|---|---|
||53,846|
**----- Start of picture text -----**
-
257,708 1,199,502 158,322
**----- End of picture text -----**
|257,708
59,325
317,033
126,881
374,810
84,818
586,509
903,542|1,199,502
-
1,199,502
295,815
666,176
-
961,991
2,161,493|( 1,298,888 )
( 19,967 )
( 1,318,855 )
( 173,308 )
( 642,052 )
( 79,596 )
( 894,956 )
( 2,213,811 )|-
-
-
-
-
-
-
-|158,322
39,358|
|---|---|---|---|---|
|||||197,680
249,388
398,934
5,222|
|||||653,544|
|||||851,224|
|51,284
11,218
7,035
9,397
3,251
9,114
3,951
5,059
2,327
3,362
4,146
1,642
3,923
4,314
11,455
4,345
6,093
3,286
4,368
4,725
2,313
7,357
4,197
5,591
4,008
5,905
3,125
2,872
2,610
2,788
1,423
803
2,135
4,066
3,481
150,415
17,427
374,811|37,361
15,191
40,004
4,225
53,108
1,283
7,177
8,234
2,724
3,938
32
3,433
3,753
19,523
13,735
8,241
11,015
22,520
6,686
795
3,548
-
4,520
2,440
7,241
11,257
2,076
595
343
16,323
9,678
175
4,150
24
340,828
-
666,176|( 44,983 )
( 17,665 )
( 41,598 )
( 4,601 )
( 54,064 )
( 4,358 )
( 20 )
( 4,310 )
( 9,516 )
( 3,755 )
( 4,193 )
( 2,707 )
( 4,320 )
( 22,095 )
( 16,958 )
( 6,705 )
( 10,716 )
( 15,744 )
( 7,205 )
( 1,892 )
( 4,793 )
-
( 2,997 )
( 1,257 )
( 8,569 )
( 10,489 )
( 1,108 )
-
-
( 15,049 )
( 9,539 )
( 972 )
( 4,282 )
-
( 310,991 )
5,398
( 642,053 )|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|43,662
8,744
5,441
9,021
2,295
6,039
3,931
7,926
1,045
2,331
3,891
1,674
4,649
3,747
8,883
1,122
7,629
3,585
11,144
4,206
1,216
6,112
4,197
7,114
5,191
4,577
3,893
3,840
3,205
3,131
2,697
942
1,338
3,934
3,505
180,252
22,825|
|---|---|---|---|---|
|||||398,934|
**----- Start of picture text -----**
164,227 1,300,480 71,839 257,708
**----- End of picture text -----**
|164,227
89,283
-
253,510
57,836
335,876
80,100
32,606
506,418
759,928|1,300,480
6,570
-
1,307,050
95,666
165,526
-
87,500
348,692
1,655,742|( 1,278,839 )
( 24,014 )
( 20,775 )
( 1,323,628 )
( 26,621 )
( 126,592 )
-
( 35,288 )
( 188,501 )
( 1,512,129 )|71,839
( 71,839 )
80,100
80,100
-
-
( 80,100 )
-
( 80,100 )
-|257,708
-
59,325|
|---|---|---|---|---|
|||||317,033
126,881
374,810
-
84,818|
|||||586,509|
|||||903,542|
|134,353
-
-
134,353
118,759
59,325
-
178,084|23,969
39,358
653,544
716,871
138,949
-
586,509
725,458|158,322
39,358
653,544|
|---|---|---|
|||851,224
257,708
59,325
586,509|
|||903,542|
|( 52,318 )
43,731
348
( 4,321 )
9,880
( 2,680 )|143,614
51,037
373
66,188
( 82,824 )
178,388|
|---|---|
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