2023-08-31-accounts - Beech Lodge School Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

				Page
Reference and administrative			details of the Charity, its Trustees and advisers
Trustees' report				2-6
Independent	auditors'	report	on the financial statements	7-10
Consolidated	statement offinancial activities
Consolidated	balance	sheet
Charity balance sheet				13
Consolidated	statement ofcash flows			14
Notes to the	financial	statements		15-33

Trustees			LJ RBarnes
			D Szmigielska	Shanly
			SA Szmigielski
			D M Gillespie (Appointed			14May 2024)
Company	registered
number			08168311(England		and	Wales)
Charity registered
number			1151323
Registered		office	Sorbon 24-26
			Aylesbury End
			Beaconsfield
			Bucking ham shire
			Hpg 1LW
Independent		auditors	Henton &Co LLP
			Stag House
			Old London Road
			Hertford
			Hertfordshire
			SG137LA
Bankers			Barclays Bank	Pic
			34Market Square
			Ayles bury
			Bucking ham shire
			HP20 1TT
Principal	Operating		Stubbings Lane
Office			Henley Road
			Maidenhead
			Berkshire
			SL66QL

			Unrestricted	Total	Total
			funds	funds	funds
			2023	2023	2022
		Note	f.		E
Income from:
Charitable activities			3,395,559	3,395,559	2,955,357
Other trading activities			2,835	2,835	18,262
Total income			3,398,394	3,398,394	2,973,619
Expenditure on:
Raising funds			9,070	9,070	6,302
Charitable activities			3,341,665	3,341,665	2,770,036
Total expenditure			3,350,735	3,350,735	2,776,338
Net movement in funds			47,659	47,659	197,281
Reconciliation offunds:
Total funds brought	forward		437,611	437,611	240,330
Net movement in funds			47,659	47,659	197,28'/
Total funds carried forward			485„270	485,270	437,611

					2023		2022
			Note		E
Fixed assets
Intangible assets Tangible assets			10 11		5,302 143,588		6,525 169,486
					148,890		176,011
Current assets
Debtors			13	1,491,497		1,181,758
Cash at bank and in	hand			293,608		435,839
				1,785,105		1,617,597
Creditors: amounts year	falling	due within one	14	(1,448,725)		(1,355,997)
Net current assets					336,380		261,600
Total assets less current		liabilities			485,270		437,611
Total net assets					485,270		437,611
Charity funds Unrestricted funds			15		485,270		437,611
Total funds					485,270		437,611

						2023		2022
				Note		E
Fixed assets
Tangible assets				11		126,071		149,049
Investments				12		2		2
						126,073		149,051
Current assets
Debtors				13	1,621,932		1,309,427
Cash at bank	and	in	hand		265,848		407,414
					1,887,780		1,716,841
Creditors: amounts year			falling due within one	14	(1,429,103)		(1,337,286)
Net current	assets					458,677		379,555
Total assets	less	current liabilities				584,750		528,606
Total net assets						584,750		528,606
Charity funds Unrestricted funds						584,750		528,606
Total funds						584,750		528,606

					2023	2022
Cash flows from operating		activities
Net cash used in operating	activities				(86,620)	190,439
Cash flows from investing		activities
Purchase oftangible fixed assets					(55,611)	(84,909)
Net cash used in investing		activities			(55,611)	(84,909)
Cash flows from financing		activities
Net cash provided by financing activities
Change in cash and cash		equivalents	in	the year	(142,231)	105,530
Cash and cash equivalents		at the beginning		ofthe year	435,839	330,309
Cash and cash equivalents		at the end of		the year	293,608	435,839
The notes on pages 15to 33form part ofthese financial statements

==> picture [424 x 97] intentionally omitted <==

		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
income from trading	subsidiary	2,835	2,835	18,262
Total 2022		18,262	18,262

		Unrestricted	Total	Total
		funds	2023	2022
		2023
Provision	of education	3,341,665	3,341,665	2,770,036
Total 2022		2,770,036	2,770,036

		Activities
		undertaken	Support	Total	Total
		directly 2023	costs 2023	funds 2023	funds 2022
Provision	ofeducation	2,551,316	790,349	3,341,665	2,770,036
2022		2,239,287	530,749	2,770,036

		Total	Total
		funds	funds
		2023	2022
			E
Wages and salaries Depreciation Staff development		2,032,601 50,893 32,065	1,791,025 61,233 32,718
Educational	consultancy	327,850	241,057
Educational	supplies	99,311	106,853
Speech therapy and consultancy		8,596	6,401
		2,551,316	2,239,287

			Total	Total
			funds	funds
			2023	2022
			F.
	Wages and salaries Staff development Technology costs Maintenance ofpremises	and equipment	237,996 9,805 36,927 68,750	124,122 6,181 24,695 38,660
	Rent and rates		226,790	202,355
	Administrative supplies		23„593	23,489
	Legal and professional		25,514	21,512
	Insurance		40,414	23,841
	Other support costs		120,560	65,894
			790,349	530,749
7.	Auditors' remuneration
			2023	2022
	Audit		14,000	12,000
	Non-audit services		2,070	9,262
			16,070	21,262

Staff costs
	Group 2023 F	Group 2022	Charity 2023 F	Charity 2022f
Wages and salaries	1,843,619	1,546,035	1,843,619	1,546,035
Social security costs	175,048	147,268	175,048	147,268
Other pension costs	251,930	221,844	251,930	221,844
	2,270,597	1,915,147	2,270,597	1,915,147

The average number ofpersons	employed by the Charity during t	he year was as	follows:
	Group 2023	Group 2022	Charity 2023	Charity 2022
	No.	No.	No.	No.
Education	62	52	62	52

Group	Group
2023	2022
No.	No.

Group
	Development	Trademarks	Total
Cost
At 1 September 2022	8,428	3,806	12,234
At 31August 2023	8,428	3,806	12,234
Amortisation
At 1 September 2022	3,934	1,775	5,709
Charge for the year	843	380	1223
At 31August 2023	4,777	2,155	6,932
Net book value
At 31 August 2023	3,651	1,651	5,302
At31August 2022	4,494	2,031	6,525

	Motor	Fixtures and	Computer
	vehicles	fittings	equipment	Total
		F		F
Cost or valuation At 1 September 2022 Additions	10,450	206,983 48,419	153,619 7,192	371,052 55,611
Reversal ofcost adjustment		(27,696)		(27,696)
At 31 August 2023	10,450	227,706	160,811	398,967
Depreciation At 1 September 2022 Charge for the year Reversal of depreciation	3,025 2,613	100,511 32,882 (7,501)	98,030 25,819	201,566 61,314 (7,501)
At 31 August 2023	5,638	125,892	123,849	255,379
Net book value
At 31 August 2023	4,812	101,814	36,962	143„588
At31August 2022	7,425	106,472	55,589	169,486

Tangible fixed assets (continued)
Charity
	Motor vehicles	Fixtures and fittings	Computer equipment	Total
		E
Cost or valuation
At 1 September 2022 Additions	10,450	177,787 48,419	153,619 7,192	341,856 55,611
Reversal ofcost adjustment		(27,696)		(27,696)
At 31 August 2023	10,450	198,510	160,811	369,771
Depreciation At 1 September 2022 Charge for the year On disposals	3,025 2,613	91,752 29,962 (7,501)	98,030 25,819	192,807 58,394 (7,501)
At 31 August 2023	5,638	114,213	123,849	243,700
Net book value
At 31 August 2023	4,812	84,297	36,962	126,071
At3f August 2022	7,425	86,035	55,589	149,049

Investments in
subsidiary
companies
E

Principal subsidiaries	Principal subsidiaries
The following Name	was a subsidiary	undertaking		ofthe Charity:	Company number	Holding	Included in consolidation
Beech Lodge	School Services	Limited			07863609	100%	Yes
The financial	results ofthe subsidiary		for	the year were:
Name				income	Expenditure		Loss for the year	Net assets
							K
Beech Lodge School Services Limited				2,835	(11,321)		(8,486)		(99,478)

			Group 2023	Group 2022	Charity 2023	Charity 2022
Trade debtors Amounts owed by group Other debtors Prepayments and accrued income			1,470,546 20,951	1,'/40, 609 16,981 23,556	1,466,237 134,744 20,951	1,136,396 132,494 16,981 23,556
Tax recoverable				612
			1,491,497	1,181,758	1,621,932	1,309,427
Creditors: Amounts	falling due	within one year
			Group 2023	Group 2022	Charity 2023	Charity 2022
			E	E	E	E
Trade creditors Other taxation and social security Other creditors Accruals and deferred income			78,562 49,753 55,290 1,265,120	103,539 45,275 37,823 1,169,360	74,464 49,612 54,152 1,250,875	100,171 45,275 36,685 1,155,155
			1,448,725	1,355,997	1,429,103	1,337,286
			Group	Group	Charity	Charity
			2023	2022	2023	2022
			E		E
Deferred income at beqinninq of period Resources deferred durinq the period Amounts released from previous periods			1,145,339 1,235,205 (1,145,339)	1,038,54/ 1,145,339 (1,038,541)	1,145,339 1,235,205 (1,145,339)	1,038,541 1,145,339 (1,038,541)
			1,235,205	1,145,339	1,235,205	1,145,339

Statement of	funds
Statement of	funds - current year
		Balance at 1			Balance at
		September 2022 F	Income f	Expenditure E	31August 2023
Unrestricted	funds
Reserves		528,606	3,395,559	(3,339,415)	584,750
Trading subsidiary		(90,995)	2,835	(11,320)	(99,480)
		437,611	3,398,394	(3,350,735)	485,270
Statement of funds - prior year
		Balance at			Balance at
		1September 2021	Income	Expenditure	31August 2022
			E
Unrestricted	funds
Reserves		341,035	2,955,357	(2,767,786)	528,606
Trading subsidiary		(100,705)	18,262	(8,552)	(90,995)
		240,330	2,973,619	(2,776,338)	437,611

Analysis	ofnet assets between funds -current ye	ar
		Unrestricted	Total
		Funds	funds
		2023	2023
		E	E
Tangible fixed assets Intangible fixed assets Current assets		143,588 5,302 1,785,105	143,588 5,302 1,785,105
Creditors	due within one year	(1,448,725)	(1,448,725)
		485,270	485,270

Analysis	of net assets between funds -prior year
		Unrestricted	Total
		funds	funds
		2022	2022
		E	E
Tangible	fixed assets	169,486	169,486
Intangible fixed assets Current assets		6,525 1 617597	6,525 1,617,597
Creditors	due within one year	(1,355,997)	(1,355,997)
Total		437,611	437,611

							Group	Group
							2023	2022
							E	E
Net income	for the year (as per Statement of				Financial	Activities)	47,659	197,281
Adjustments	for:
Depreciation Amortisation	charges charges						61,314 1 223	63,870 1,224
Loss on the	sale of fixed assets							370
Reversal of	assets and depreciation			brought	forward		20,195
increase in debtors							(309,738)	(86,141)
Increase in	creditors						92,727	13,835
Net cash provided		by operating	activities				(86,620)	190,439

		Group	Group
		2023	2022
Cash	in hand	293,608	435,839
Total	cash and cash equivalents	293,608	435,839

		At 1
		September 2022	Cash flows	At 31 August 2023
		f.
Cash Debt	at bank and in hand due within 1 year	435,839 (75,000)	(142,231)	293,608 (75,000)
		360,839	(142,231)	218,608

under non-	s:
	Group 2023	Group 2022	Charity 2023	Charity 2022
	F
Not later than 1 year Later than 1 year and not later than 5years	198,000 33,000	198,000 231,000	198,000 33,000	198,000 231,000
	231,000	429,000	231,000	429,000