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2021-07-31-accounts

Page
Reference and Administrative Details ofthe Company, its Trustees and Advisers
Trustees'
Report
Independent
Auditors'
Report on the Financial Statements 9-11
Statement ofFinancial Activities 12
Balance Sheet 13
Statement ofCash Flows 14
Notes to the Financial Statements 15 - 28

Trustees R Winkler (resigned 20 September 2019)
JAppleby
(resigned
30 June 2020)
N Hodson
(resigned
20 September 2019)
R Hall (resigned 30 June 2020)
M Hooper (resigned 30 June 2020)
E Lewis, President
C Marsland
(resigned 20 September 2019)
A Spencer (resigned 20 September 2019)
T Bond (appointed 1 January 2020, resigned 25 June 2020)
N Dodd (appointed 2 January 2020)
K Dar (appointed
2
January 2020)
C Dignall (appointed 2 January 2020, resigned 30June 2020)
YRuane (appointed 2 January 2020, resigned 30June 2020)
H Doon (appointed 2 January 2020)
V Pritchard
(appointed
15January 2020)
D Forrester (appointed 1 July 2020)
J Rankin (appointed 1 July 2020)
L Singer (appointed 1 July 2020)
JSanderson
(appointed
1 July 2020)
C Roberts (appointed
1
July 2020)
SDerbyshire
(appointed
1 July 2020)
Company registered
number 07623621
Charity registered
number 1149397
Registered office Chester Students'
Union
Parkgate Road
Chester
CH1 4BJ
Senior management JWhelan, CEO (resigned 20 December 2019)
team M Webber, CEO (appointed
6 January 2020)
Independent auditors Dains LLP
Statutory
Auditor
Chartered
Accountants
Suite 2, Albion House
2 Etruria Office Village
Forge Lane
Stoke on Trent
Staffordshire
ST1 5RQ

Unrestricted Total Toial
funds funds funds
2020 2020 2019
Note E
Income from:
Donations
and legacies
3 463,080 463,080 445,983
Charitable
activities
4 51,146 51,146 129,049
Other trading
activities
5 724,33f
Investments 6 94 94 412
Total income 514,320 514,320 1,299,775
Expenditure
on:
Raising funds 733,929
Charitable
activities
7 451,545 451,545 682,580
Total expenditure 451,545 451,545 1,4f6,509
Net movement
in funds
62,775 62,775 (ff6,734)
Reconciliation
offunds:
Total funds brought forward 91,343 91,343 208,077
Net movement
in funds
62,775 62,775 (f16,734)
Total funds carried forward 154,118 154,118 91,343

2020 2019
6
Cash flows from operating activities
Net cash used in operating activities 100,726 (140,629)
Cash flows from investing activities
Proceeds from the sale oftangible
fixed
assets 15,308
Purchase of tangible
fixed assets
(783) (6,697)
Net cash (used in)/provided by investing activities (783) 8,611
Change in cash and cash equivalents in the year 99,943 (132,218)
Cash and cash equivalents at the beginning ofthe year 37,985 170,203
Cash and cash equivalents at the end of the year 137,928 37,985

Unrestricted Restricted Total
funds funds funds
2020
8
2020
8
2020f
Donations
Grants 463,080 463,080
463,080 463,080
Unrestricted Restricted Total
funds funds funds
2019 2019 2019
5
Donations 271 271
Grants 445,712 445,712
271 445,712 445,983

Unrestricted Total
funds funds
2020 2020
Sports 8 Societies
Advice &Representation
Sponsorship
Income
15,750 15,750
Freshers Income 32,932 32,932
Sale ofAssets 2,364 2,364
Membership
Income
100 100
51,146 51,145
Restricted Total
funds funds
2019 2019
Sports &Societies 128,162 128,162
Advice &Representation 887 887
129,049 129,049
Unrestricted Total
funds funds
2019 2019
724,331 724,331

Unrestricted Total
funds funds
2020 2020
5 E
Bank interest received 94 94
Unrestricted Total
funds funds
2019 2019
Bank interest received 412 412
Unrestricted Total
funds funds
2020f 2020
5
Improvement ofStudent Experience 451,545 451,545
Unrestricted Restricted Total
funds funds funds
2019
6
2019f 2019
Sports 5Societies 3,065 352,115 355,180
Advice &Representation 6,138 321,263 327,401
9,203 673,378 682,581

Activities
undertaken Support Total
directly costs funds
2020 2020 2020
6
Improvement of Student Experience 13,666 437,879 451,545
Activities
undertaken Support Total
directly costs funds
2019 2019 2019
Sports &Societies 133,528 221,651 355,179
Advice &Representation 327,401 327,401
460,929 221,651 682,581

Total Total
funds funds
2020f 2019
Staff costs 234,771
Depreciation 41
Purchases 226,117
Events 8 Campaigns 9,396
Student Advice 371
Student Activities 3,898
13,666 460,929

Total Total
funds funds
2020 2019
6
Staff costs 331,569 110,943
Depreciation 2,099 2,865
Insurance 10,746 1,150
ITcosts 13,529 7,325
Staff Training 8,730 566
Technology Costs 498 2,361
Legal 8 Professional Fees 23,094 33,220
Miscellaneous Expenditure 43,613 57,721
Governance Costs 4,000 5,500
437,879 221,651

Net inco me/( expenditure)
2020
F
2019
f
Depreciation oftangible fixed assets:
- owned by the charity 2,100 17,280
Auditors' remuneration 4,000 6,000
Operating lease rentals 15000 15000
21,100 38,280

Staff costs
2020 2019
5
Wages and salaries 306,027 572,978
Social security costs 16,533 29,447
Other pension costs 5,009 6,009
331,569 608,434
2020 2019
No. No.
Sabatical Officer Trustees 4
Managers 5
Staff 55
15 64

Fixtures and Office Computer
fittings equipment equipment Total
6
Cost or valuation
At 1 August 2019 27„893 24,664 52,557
Additions 783 783
At 31 July 2020 27,893 783 24,664 53,340
Depreciation
At 1 August 2019 27,893 19,862 47,755
Charge for the year 157 1,943 2,100
At31 July2020 27,893 157 21,805 49,855
Net book value
At31 July2020 626 2,859 3,485
At 31July 2019 4,802 4,802

2020 2019
Due within one year
Trade debtors 3,948 78,558
Other debtors 862 320
Prepayments and accrued income 40,423 21,747
46,233 100,625

2020 2019
6
Trade creditors 10,992 11,202
Other taxation and social security 9,306 12,198
Other creditors 8,231 8,827
Accruals 4,000 19,843
32,629 52,070

2020 2019
6
Financial assets
Financial assets measured at fair value through income and expenditure 137,928 37,985
Financial assets measured at amortised cost 4,810 78,878
142,738 116,863
2020 2019
Financial liabilities
Financial liabilities measured at amortised cost 32,629 42,867

Balance at 1 Balance at
August 2019 Income
6
Expenditure
6
31July 2020
f
Unrestricted
funds
General Funds 91,343 514,320 (451,545) 154,1'I8
Statement offunds - prior year
Balance at
1August Transfers Balance at
2018 Income Expenditure inlout 31Ju/y 2019
Unrestricted
funds
General Funds 206,077 725,014 (743,132) (98,616) 91,343
Restricted funds
Student services 574,761 (673,377) 98,616
Total of funds 208,077 1,299,775 (1,416,509) 91,343
Analysis ofn et assets between
funds - current
pe
riod
Unrestricted Total
funds funds
2020 2020
F
Tangible fixed assets 3,486 3,486
Current assets 183,161 183,161
Creditors due within one year (32,529) (32,529)
Total 154,118 154,118

Analysis of n et assets between
funds - prior perio
d
Unrestricted Total
funds funds
2019 2019
Tangible fixed assets 4,802 4,802
Current assets 138,811 138,611
Creditors due within one year (52,070) (52,070)
Total 91,343 91,343
19. Reconciliation
of
Reconciliation
of
net net movement movement in funds to net in funds to net cash flow from operating activities
2020 2019
8
Net
income/expenditure
for the period (as per Statement of Financial
Activities) 52,775 (116,734)
Adjustments for:
Depreciation charges 2,100 17,280
Loss/(profit) on the sale offixed assets (3,483)
Decrease
in
stocks 34,081
Decrease/(increase) in debtors 55,392 (16,372)
Decrease
in
creditors (19,541) (55,601)
Net cash provided by/(used in) operating activities 100,728 (140,829)
20. Analysis of cash and cash equivalents
2020 2019
8
Cash
in hand
137,928 37,985
Total cash and cash equivalents 137,928 37,985

At 1 August At 31July
2019 Cash flows 2020
5 5
Cash at bank and in hand 37,985 99,943 137,928
37,985 99,943 137,928

2020 2019
5
Not later than 1 year 15,000 15,000