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2021-08-31-accounts

Report ofthe Trustees 1-7
Report ofthe Governors S-15
Report ofthe Independent Auditors 16-18
Statement ofFinancial Activities 19-20
Salance Sheet 21-22
Statement ofCash Flows 23
Notes to the Financial Statements 24-50

REFERENCE AND ADMINISTRATIVE REFERENCE AND ADMINISTRATIVE REFERENCE AND ADMINISTRATIVE REFERENCE AND ADMINISTRATIVE REFERENCE AND ADMINISTRATIVE DETAILS
Charity name Coleg Llanymddyfrl
Company registration number 08133485
Charity registration number 1149946
Linked cbonties:-
1149946-1-Llandovery College fl'homas Phillips Foundation) Trust
1149946-3—Llandovery College Prize R Scholarship Fund
1149946-2—Coleg Uanymddyfri (Cymru)
Registered office The Bursary
Llandovery
College
Queensway
Llandovery
Carmarthanshire
SA20 OEE
Directors/trustees Mr JTGravell
Mr D RRees-Evans
Mrs R EWilliams
Mr D H Jones
Mr G Stroud
Company Secretary Mr JTGravell
Principal bankers NatWest
Bank
Uandovery
Branch
59Rhosmaen Street
Llandeilo
Dyfed
SA196HB
Auditors Azets Audit Services
Chartered
Accountants
&Statutory Auditors
Ty Drew
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 BAB
Legal advisors Stone King Morgan LaRoche
13Queen Square Bay House
Bath Tawe Business Village
BA12HJ Swansea Enterprise Park
Swansea
West Glamorgan
SA7 9LA

Financial Results
2021 2020
Academic Roll 233 231
Average Net Fee Income E13,508 f13,242
Recurring EBITDA* -E211,319 -E301,475

FO R THE YEA R ENDED31AUG UST 2021
Total Total
Unrestricted Restdicted funds funds
Note funds funds 2021 2020
E E E E
Income and endowments from:
Charitable activities 4 12,000 l2,$IO 12000
Total Income ond endowments 12,000 12,000 12,000
Expenditure on:
Charitable activities 6 712,000 712,000 112,000
Total expendi
turn
712,000 712,000 112,000
Net movementin funds (700400) (700,000) (100,000)
Recondliation
of
Funds
Total funds brought forward 22 SEED B62,430 962,430
Totalfunds canied forward 24 162330 162,430 362,430
Note 2021f 2020
f
Net cash provided
by operating
activities
29 374475 (602,407)
Cosiijkeejrom investing oclivitiesi
Dividends,
interest and rents from investments
24 218
Purchase ofproperty
plant and equipment
(36$,60$) (95,059)
Net cash used In investing activities (36$,579) (94,841)
Cosh jfows jrom jilnancfng activities:
Repayments
ofborrowing
(27,469) (9,042)
Cash inflows from new borrowing
Net cash provided
by (used In)financing activities
4$&577
350,000
16,103340,958
Change
In cash and cash equivalents
Inthe reporting
period 27,099 (356,290)
Cash and cash equivalents at the beginning ofthe reporting
period 915,593 1,271&883
Cash and cash equivalents
at the end ofthe reporting
period 29 942,692 915,593

Property -not depreciated
and revalued
-not depreciated
and revalued
by trustees on an annual basis
Property improvements -2%straight line
Sports facilities -20%straight line
Motor vehicles -20%straight line
Fixtures and fittings -20%straight line
Works ofart -not depreciated
and are reviewed
annually for impairment

Unrestricted Restricted Total Total
~Grou funds
f
funds
E
2021
E
2020
E
Donations and gifts 6,041 2~790 268,8$1 10,053
Legacies 55v45$ SOS
Grant Income 680 360,140 360,820 219,287
62,174 622,9$0 685,104 229,340
4. INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Restriciad Total Total
funds funds 2021 2020
~Grou E 6 E E
Fees and other fees receivable $,147,49S $,147,49$ 3,058,950
Registration fees $99 399 1,145
Transport recoveries 67,066 67/$6
Catering recoveries, trips and other 20,8$3 20A3$ 18,940
$,2$5,791 3235791 3079035
Total Total
2021 2020
Fees receivable consist of: E E
Gross fees 4,549,182 4,606,351
Less:total scholarships, bursaries and remissions (1801,689) (1,547,401)
S,147,493 3,058,950
Gross fees receivable may be analysed by the following:
Boarders 2,480,698 2,354,281
Day pupils 1,906,236 2,019,126
Music and drama tuition
Other fee income
17,972
144,276
20,298
212,646
4,549,182 4,606,351
Unrestricted Restricted Total Total
~Chsri funds fundsf 2021
6
2020
E
Licences 12,000 12,000 12,000
12,000 12,000 12,000

INCOME FROM INVESTMENTS INCOME FROM INVESTMENTS INCOME FROM INVESTMENTS
Unrestricted Restricted Total Total
~Grou fundsf funds 2021f 2020
f
Bank interest 24 218
24 24 218
EXPENDITURE ON CHARITABLE ACTIVITIES
Total Total
Garou Staff costsf Other
f
Depreciation
f
2021
f
2020
f
Charitable activities
School activities:
Teaching 1,7&6,553 62,055 1,848,608 1,793A11
Welfare 466,127 466,127 392,985
Premises 38$,051 383,051 360,508
Support costs 729,719 447,034 86,281 1,26$,034 1,150,651
Trading companies 102&692 102,692 208,497
Governance costs 20,880 20,880 30,518
2,516,272 1,481,839 86,281 4,084,392 3,936,570
~Chari
Charitable activities
Donation 12,000 12,000 112,000
Provision 700,000 700,000
712,000 712,000 112,000
Total Total
Support costs forthe group consist ofthe following: 2021f 2020
f
Wages 729,719 683,738
Telephone 16g70 20,037
Marketing 5,576 13,624
Licenses and insurance 11$,606 90,562
Printing
and
oflice 72,007 72,084
Travel and entertainment $9 3,622
Professional fees 75,548 132,631
Bad debts 1$7,52S 50,391
Finance charges 24,007 427
Depreciation 86,281 77,873
Sundries 501 5,662
Profit on disposal offixed asset 1,755
1,26$,0$4 1,150,651

FORTHEYEAR ENDED FORTHEYEAR ENDED 31AUGUST 202 1
7. FEESFOR EXAMINATION OFTHE ACCOUNTS
Total Total
2021 2020
~Grou E E
Auditors fees 19,680 21,990
19,680 21,990
8. STAFF COSTSAND EMOLUNIENTS
Total Total
2021 2020
E f
Total staff costs comprised:
Wages and salaries 2,053,200 1,923,159
Social security costs 175I541 164,745
Pension contributions 281,995 265,820
Redundancy
costs
5,536 3,413
2,516,272 2,357,137
The number ofemployees whose emoluments forthe year fell within the following bands were:
Total Total
2021 2020
No No
In the band f90,000-f99,999 1
In the band f100000-E109999 1
The number ofhigher paid employees to whom retirement benefits were accruing isas follows:
Total Total
2021 2020
No No
In the band f90,000-f99,999
In the band 5100,000 -f109,999
The employer's
pension contributions
for higher paid employees were as follows:
Total Total
2021
8
2020f
In the band F90,000 - 599,999 18,996
In the band f100,000-f109,999 1

The average monthly
number
ofstaff employed
during the ye
ar was as follows:
Total Total
2021 2020
No No
Teaching staff 61 61
Support staff 29 25
90 86
10. NET INCOME/(EXPENDITURE) FORTHE YEAR
Total Total
G~rou 2021 2020
E E
This is stated after charging:
Staff pension contributions 281,995 265,820
Depreciation 91,$81 89,708
Auditors
remuneration:
Audit offinancial statements 19,680 21,990

Property Fixtures
Land and impnsve- Works Plant and and Motor
propertyf mentsf ofartf machineryf fittings vehiclesf Totalf
Cost
At 1September 2020 5,165,000 601~ 100,000 216ri13 557,$21 36,990 6,677328
Additions
Disposals
At31August 2021
5,165,000 274869
875i97$200i000
64,461
282+74
24,173
(5416)
576&78
36i990 36$,60$ ~5,RI6)
7i035i815
Depreciation
At 1September 2020 53,972 17$,750 412,721 $6,990 677+$3
Charge forthe year 16,281 22,235 52,865 91,$81
Disposals ~1~,2aa (3,260)
At31August 2021 70,25$ 195,985 462,$26 $6,990 765,554
Net book values
At31August 2021 5,165,000 805,720 100,000 85,$89 114,152 6,270,261
At $1August 2020 5,165,000 547,032 100,000 43,163 144,600 5,999,795

A summary ofthe results is shown below:
2021 2020
E f
Summary
Profit and loss Account:
Income
Results for the year
Summary
Ralance Sheet:
Total assets
Amounts
falling due within one year
Total assets less Ilablgtles
50,009
~1)
50,008
50,008
50,007
Capital and reserves
Called up share capital 1 1
Profit and loss reserves 50,007 50,006
Total equity 50,008 50,007

2021 2020
6 E
Summary
Income and
Expenditure Account:
Income &0,278 80,965
Cost ofsales {7,705) (5,033)
Administrative
expenses
(95,991) (145,037)
Operating
profit
(23,418) (69,105)
Covenant to Coleg Llanymddyfri
Other income 8,772 49,510
Results forthe year (14,646) (19,595)
Statement ofchanges in Equity
Balance brought forward (23,545) (3,950)
Profit and total comprehensive income forthe pediod (14,646) (19,595)
Distributions
to parent
charity under gift aid
Balance carried forward (38,191) (23,545)
Summary
Balance Sheet:
Total assets 77491 73,408
Amounts
falling due within one
year (115,782) (96,953)
Net assets {S8,191) (23,545)
Capital and resenies
Profit and loss reserves (38,191) (23,545)
Total equity (38,191) (23,545)

2021 2020
E E
Summary
Profit and loss Account:
Income 81,720 52,214
Cost ofsales (52,986) (44,765)
Administrative
expenses
(18,00S) ~28662
Operating
profit
10,731 (6,213)
Covenant to Coleg Llanymddyfii
Result forthe year 16,731 (6,213
Statement ofchanges in Equity
Balance brought forward (6,898) (685)
Profit and totalcomprehensive income forthe period 10,731 (6,213)
Distributions
to parent chadity under gift aid
Balance card(ed forward 3,833 (6,898)
Summary Balance Sheen
Total assets 102,527 65,254
Amounts
falling due within one year
Total assets less current liabgides
~98.694(
6,635
~(72,152
~6,898
Capital and reserves
Called up share capital 1 1
Profit and loss reserves 3,832 (6,899)
Total equity ~(6,893

summary
ofthe results are shown
below:
2021f 2020
Summary
Income and Expenditure
Account:
Total income S,992,919 3,420,191
Total expenditure (5,981,700) (3,799,966)
Net expenditure 11,219 (379,775)
Summary
Balance Sheet:
Total assets 1,766,885 1,885,521
Total liabilities ~(a.855,152 (3,985,607)
Net liabilities (2,088,867) (2,100,086)
The funds ofthe charity:
Unrestricted
funds carried forward
(2,351,296) (2,100,086)
Restricted
fund carried forward
26~29
Total charity funds (2,088467) (2,100,086)

summary
of
the results are shown below:
2021
f
2020f
Summary
Income and Expenditure
Account:
Total income 60,000 160,000
Totalexpenditure (60,008) (149,217)
Netincome (8) 10,783
Summary
Balance Sheet:
Total assets 6i357,089 6,507,097
Total liabilities (150,000)
Net assets 6,357,089 6,357,097
The funds of the charity:
Unrestricted funds:
Fixed assets reserve 5,215,000 5,215,000
General reserves 1,142,089 1,142,097
Total charity funds 6,357,089 6,357,097

A summary
ofthe results are shown
below:
2021f 2020f
Summary
Income and Expenditure
Account:
Total income
Total expenditure
Net expenditure
Summary
Balance Sheet
Tota!assets 103,905 103,905
Net assets 103,905 103,905
The funds ofthe charity:
Unrestricted
funds carried forward
105,90S 103,905

FORTHEY EAR ENDED 31AUG UST 2021
13. STOCKS
Total Total
Group 2021f 2020f
Goods for resale 54,069 48,869
14. DEBTORS
Group Charity Group Charity
Total Total Total Total
2021
f
2021f 2020
E
2020f
Trade debtors 10,236 433,394
Balances due from group
undertakings 141,860 841,860
Other debtors SO~94 54,144
40,730 141,860 487,538 841,860
15. CASH AT BANK AND IN HAND
Group Charity Group Charity
Total Total Total Total
2021
f
2021
f
2020f 2020f
Cash at bank and In hand 942,692 20,575 915,593 20,575
942,692 20,575 915,593 20,575

16. CREDITORS: AMOUNTS FAWNG DUE WI THIN ONE YEAR
Group Charity Group Charity
Total Total Total Total
2021 2021 2020 2020
E E E E
Creditors 188,276 121,136
Other creditors 142,18$ 245,307
Social security and other taxes 84W2 79,456
Accruals 1$4,11$ 74,024
Deferred income 1,104,972 1,301,496
Hire purchase 12,696 8,231
Loans 78,924 25,770
Balance due to group undertakings
1,745,596 1,855,420
17. CREDITORS: AMOUNTS FALUNG DUE AFTER MORE THAN ONE YEAR
Group Charity Group Charity
Total Total Total Total
2021 2021 2020 2020
E E E E
Loans 275,0$0 347,215
Deferred income
Hire purchase 40,815 10,147
315,845 357,362

he move ment
i
n deferred income
in
the year can be seen bel ow:
Total Total
2021 2020
E E
Balance at the start ofthe reporting pedod 1,301,496 1,042,073
Amounts added in the current period 2,950,969 3,038,116
Amounts released to income from previous periods (SS147,49R J22778693
Balance atthe end ofthe reporting period 1,104,972 1,301,496
Advance fees Final term deposits
2021 2020 2021 2020
E E
Within 1year 981,227 1,224,S36 123,745 76,660
981,227 1,224,836 123,745 76,660

The balance outstanding on loans at31August 2021 isf372,9 85(2020:32,120).
The amount repayable on the loan isasfollows:
Total Total
2021f 2020
E
Repayable within one year 78il24 25,770
Repayable between two and five years 275,0$0 347,215
$5$,954 372,985
20. HIRE PURCHASE CONTRACTS
Total Total
2021 2020
f
Repayable within 1year 12,696 8,231
Repayable between 2 and 5years 40,815 10,147
53,511 18,378

Land and buildings Other Motor vehicles
2021
f
2020
f
2021f 2020
f
2021 2020
Within 1year 60,000 60,000 16,689 35,657 5,157 5,602
Within 2-5years 46,869 5,157
60,000 60,000 16,689 82,526 5,157 10,759

Balance at 1 Balance at
September Galas/ $1August
~Grou 2020f Income
f
Expendituref (losses)
f
2021
f
General funds 5,242,920 L468,760 ~(L72$,e91 4,987,789
5,242,920 3868,760 ($,723,891) - 4,987,789
~harl
General funds 862,430 12,000 (712,000) 162,430
862,430 12,000 (712,000) 162,430
~revi ~Br
~Grou Balance at 1
September
2019
f
Income
f
Expenditure
f
Gains/
(losses)f
Balance at 31
August 2020
General funds 5,737,71$ 3,271,995 (3,766,793) 5,242,920
5,737,718 3,271,995 (3,766,398)2,485 5,282(92I283)
~Chari
General funds 962,430 12,000 (112,000) $62,430
962,43D 12,000 (112,000) 862,430

RESTRICTED FUNDS
Balance at Balance at
1September 31August
2020
f
Income
f
Expenditure
f
2021f
Job Retention Support
Car Park
Grant 360,140
292,799
(360,140)
~8$I3
283P29
622,930 (360,501) 262+29
Iob Retention Support Grant —was provided
by the UK Government
the COVID 19pandemic
by contributing
to salary costs for furloughed
to support the charity during
staff.
Carpark- Donation was received to restore the car park. Fund is released in line with depreciation.
~yggr~sear
Balance at Balance at
1 September 31August
2019 Income Expenditure 2020
~Grou E f f f
Job Retention Support Grant 169,777 (169,777)
169,777 (169,777)
ANALYSIS OF NET ASSETSBETWEEN FUNDS
Group Charity
Unrestricted Restricted Unrestricted
fundsf fundsf Total fundsf
Fixed assets 6,007,832 6,270,261
Fixed assets Investments 3,907 3,907 2
Net current (liabilities)/assets (708,105) (708,105) 162,428
Long term liabilities ~[315,845 (315,845)
Total net assets 4,987,789 262,429 5,250,218 162,430
Group Charity
Unrestricted Restricted Unrestricted
funds funds Total funds
f f f
Fixed assets 5,999,795 5,999,795
Fixed assets investments 3,907 3,907 2
Net current (liabilities)/assets
Long term liabilities
(403,420)
(357,362)
(403,420)
~357.332I
862,428
Total net assets 5,242,920 5,242,920 862,430

~Grou 2021 2020
E
Net Income/(expenditure)
forthe reporting
period (as per the
Statement ofFinancial Activities) 7,298 (494,798)
Adjustments for:
Depreciation
charges
91381 89,802
Dividends,
interest
and rents from investments (24) (218)
Loss/(profit)
on sale
offixed assets +755
(Increase)/decrease in stocks (5400) 8,202
(Increase)/decrease in debtors 446,808 (213,105)
Increase/(decrease) in creditors (167/43) 7,710
Net cash provided by/(used
in) operating activities
374,575 (602,407)
Analysis ofCash and Cash Equivalents
Cash in hand 942692 915593
Total Cash and Cash Equivalents 942,692 915,593
Anal
slsofcha
es
in net funds
New Other ealance
Opening finance Interest non-cash carried
balance Cash-flows leases changes changes forward
E E E E 6
Cash 915,592 27,100 942,692
Loans falling due within
one year (25,770) 35,361 (S,683) (84,832) (78,924)
Bank loans falling due after
more than one year (347,215) 72,185 (275,030)
Finance lease obligations (18,378) 13,819 (43,572) (5,380) (53,511)
Total 524,229 76,280 (43,572) (9,063) (12,467) 535,227

Total
Unrestricted Restdcted funds
~Grou funds
f
funds
f
2020
f
Income and endowments from:
Donations and legacies 59,563 169,777 229,340
Charitable
activities
3,079,035 3,079,035
Investments 218 218
Trading company
income
133,179 133,179
Totalincome ond endowments 3,271,995 169,777 3,441,772
Expenditure on:
Charitable
activities
3,766,793 169,777 3,936,570
Total expenditure 3,766,793 169,777 3,936,570
iyet income/(expenditure] (494,798) (494,798)
Recondliatlon
af Funds
Total funds brought forward 5,737,718 5,737,718
Totalfunds confed forwonf 5,242,925 . 5,242,929
Total
Unrestricted Restricted funds
Ca funds funds 2020
f f f
Income and endowments from:
Donations and legacies
Charitable
activities
12,000 12,000
Total income and endowments 12,000 12,000
Expenditure
on:
Charitable
activities
112,000 112,000
Total expenditure 112,000 112,000
Net movement
infunds
(100,000) (100,000)
Recondliation ofFunds
Total funds brought forward 962,430 962,430
Totalfunds carried forward 862,430 862,430