2020-07-31-accounts - The Sutherland Cranial College Of Osteopathy Limited

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	Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers	1-2
Trustees' Report	3-9
Independent Examiner's Report	10-11
Statement offinancial Activities	12
Balance Sheet	13-14
Sfatement ofCash I=Iows
Notes to the Financial Statements	16-28

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2020	2020	2020	2019
		Note
Income from:
Donations and legacies Charitable activities		2 3	374,453	343	343 374,453	221 624,340
Investments		4	20,904		20,904	19,730
Total income			395,357	343	395,700	644,291
Expenditure on:
Charitable activities			482,521		482,521	597,718
Total expenditure		7	482,521		482,521	597,718
Net income before investment
gains/(losses) Net gains/(losses)	on investments	13	(87,164) (6,249)	343	(86,821) (6,249)	46,573 56,496
Net income I(expenditure) before other recognised gains and losses			(93,413)	343	(93,070)	103,069
Net movement in	funds		(93,413)	343	(93,070)	103,069
Reconciliation of	funds:
Total funds brought	foward		743,675	417	744,092	641,023
			650,262	760	651,022	744,092
Total funds carried forward

						2020	2019
					Note	F
Cash flows from operating		activities
Net cash	(used in)/provided	by operating	activities		19	(119,988)	90,777
Cash flaws from investing		activities:
Dividends						20,904	19,730
Purchase	oftangible fi&:ed assets					(2,789)	(8,263)
Proceeds	from sale of investments				13	30,000
Purchase	of investments				13	(100,000)
Net cash	(used in)/provided	by investing		activities		(51,885)	11,467
Cash flows from financing		activities:
Cash inflows from new borrowing						40,000
Net cash	provided by financing activities					40,000
Change	in cash and cash	equivalents	in	the year		(131,873)	102,244
Cash and	cash equivalents	brought forward				209,977	107,733
Cash and cash equivalents		carried forward			20	78,104	209,977
The notes on pages 1bto 28 form part			ofthese financial		statements.

Direct costs
	Course and	Total	Total
	Membership	2G20	20'l9
	E		E
Course Expenses Advertising and Website costs	304,207 14,561	304,207 14,561	423,123 18,82'l
	318,768	318,768	441,944
Total 2019	441,944	441,944
Support costs
	Course and	Total	Total
	Membership	2020	2019
	E	F
Bursary Rent, rates and services Insurance Telephone costs Printing, postage 8 Stationery Sundries Repairs and maintenance Motor and trav I Other staff costs Bank and credit charges Staff training Subscriptions Storage Computer expenses Exchange (gain)lloss Grant paid Wages and salaries National insurance Pension cost Depreciation	5,625 2,718 617 1,070 335 132 6,974 2,969 1,260 360 4,389 (4,082) 7,305 76,030 3,997 3,693 5,926	5,625 2,718 617 1,070 335 132 6,974 2,969 1,260 360 4,389 (4,082) 7,305 76,030 3,997 3,693 5,926	300 7,500 2,666 678 1,331 525 175 469 1,195 3,773 618 1,220 360 2,845 2,528 7,000 67,597 2,945 3,377 7,261
	119,318	119,318	'l'l4, 363
Total 2019	114,362	114,362

Analysis of	Analysis of	Expenditure	by	expenditure	type
				Staff costs	Depreciation	Other costs	Total	Total
				2020	2020	2020	2020	20'l9
							E
Course	and	Me mbership
Income				83,720	5,926	348,440	438,086	556,306
Expenditure		on governance		35,613		8,822	44,435	41,412
				119,333	5,926	357,262	482,521	597,718
Total 2019				107,003	7,261	483,453	597,717
Analysis of		expenditure	by	activities
					Activities
					undertaken	Support
					directly	costs	Total	Total
					2020	2020	2020	2019
					F
Course	and	Membership	income		318,768	119,318	438,086	556,306
Total 2019					441,944	114,362	556,306
Net income/(expenditure)
This is	stated after charging:
							2020	2019
Depreciation ol tangible fixed -owned by the charity				assets:			5,926	7,261

Staff costs Staff costs were as follows:
	2020	2019
Wages and salaries Social security costs Other pension costs	111,643 3,997 3,693	98,7"l4 4,912 3,377
	119,333	107,003

The average	during the year was as follows:
	2020	2019
	No.	No.
Admintration and Finance Course co-ordination and Marketing	2 3	2 3

3.	Fixed asset inv	estme	n	ts
							Unlisted
							securities
							'E
	Market value
	At 1 August 2019 Additions Disposals Revaluations						657,790 100,000 (30,000) (6,249)
	At 31 July 2020						721,541
	Investments at	market value			comprise:	2020	2019
							E
	Charities investment		Fund			721,541	657,790
	All the fixed asset investments				are held in the UK
14.	Debtors
						2020	2019
	Other debtors Prepayments and accrued income					181 2,036	1,310
						2217	1,310
15.	Creditors: Amounts			falling due within one year
						2020	2019
							E
	Trade creditor. Other taxation and social security Accruals and deferred income					6,997 1,353 110,509	24,464 1,156 110,521
						118,859	136,141

Deferred	income
Deferred	income	at 1 August 2019	74,859
Resources deferred during the year
Amounts	releas	d from previous years
Deferred	income	at 31 July 2020	74,859

Analysts ofnet assets between funds - current year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2020	2020	2020
			E
Tangible fixed assets	8,018		8,018
Fixed asset investments	721,541		721,541
Current assets	79,564	760	80,324
Creditors due within one year	(118,861)		(118,861)
Creditors due in more than one year	(40,000)		(40,000)
	650,262	760	651,022
Analysis of net assets between funds - prior year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2019	2019	2019
Tangible axed assets	11,156		11,156
Fixed asset investmenl. s	657,790		657,790
Current assets	210,870	417	211,287
Creditors due within one year	(136,14'I)		(136,141)
	743,675	417	744,092