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2021-08-31-accounts

•IEDT] Industrial Cadets THE ENGINEERING DEVELOPMEN Annual report & Financial Statement for the Year ended 31 August 2021 Connecting young people with industry and inspiring STEM futures

Pages
Strategic Report 1-10
Trustees'
Annual
Report
11-21
Independent
Auditor's
Report 22-25
Statement
of Financial
Activities 26
Balance Sheet 27
Statement
of Cash-Flows
28
Notes to the Financial Statements 29-42

2021 2020
Unrestricted Total Total
Notes Funds Funds Funds
K'000 6'000 6'000
INCOME
Donations
and legacies
2 415.5 415.5 490.2
Charitable
activities
3 1,137.5 1,137.5 1,975.1
Investments 4 56.4 56.4 51.6
Other income 9 88.0 88.0 251.1
TOTAL INCOME 1,697.4 1,697.4 2,768.0
EXPENDITURE
Cost of raising funds 5 196.7 196.7 229.3
Charitable
activities
6 1,645.4 1,645.4 2,564.6
TOTAL EXPENDITURE 1,842.1 1,842.1 2,793.9
Net gains on investments 11 230.0 230.0 19.7
NET (EXPENDITURE)/INCOME AND
NET MOVEMENT IN FUNDS 85.3 85.3 (6.2)
RECONCILIATION OF FUNDS
Total funds brought forward 1,146.2 1,146.2 1,152.4
Total funds carried forward 61,231.5 51,231.5 61,146.2
2021 2020
Notes
5'000 6'000 5'000 6'000
FIXEDASSETS
Tangible fixed assets 10 14.1 56.2
Investments 11 1,621.2 1,583.0
TOTAL FIXEDASSETS 1,635.3 1,639.2
CURRENT ASSETS
Debtors 12 364.0 270.7
Cash at bank and in hand 74.9 233.4
TOTAL CURRENT ASSETS 438.9 504.1
LIABILITIES
Creditors: Amounts
falling due within one year 13
842.7 997.1
NET CURRENT ASSETS (403.8) (493.0)
TOTAL ASSETSLESSCURRENT LIABILITIESI NET ASSETS
17 51,231.5 61,146.2
THE FUNDS OF THE CHARITABLE COMPANY
51,231.5 51,146.2
Unrestricted
income funds
TOTAL CHARITABLE COMPANY FUNDS 18 61,231.5 51,146.2

Notes 2021 2020
5'000 6'000
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash (used in) operating activities 25 (405.8) (241.6)
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends
from investments
48.2 51.6
Interest from investments
Proceeds from sale of investments 200.0
Purchase of property,
plant
and equipment (0.9) (21.1)
NET CASH PROVIDED BYINVESTING ACTIVITIES 247.3 30.5
Change
in cash and cash
equivalents in the year (158.5) (211.1)
Cash and cash equivalents at the beginning ofthe year 233.4 444.5
Cash and cash equivalents at the end of the year 26 574.9 6233.4

2.DONATIONS AND LEGACIES Unrestricted 2021Total 2020 Total
6'000 6'000 6'000
onations 5415.5 5415.5 5490.2
3.INCOME FROM CHARITABLE ACTIVITIES 3.INCOME FROM CHARITABLE ACTIVITIES Unrestricted 2021Total 2020 Total
F-'000 6'000 6'000
Experiences 299.8 299.8 619.0
projects 354.7 354.7 848.2
Placements 375.2 375.2 369.3
Industrial
Cadets accreditations
and development 107.8 107.8 138.6
51,137.5 51,137.5 51,975.1
4.INVESTMENT INCOME Unrestricted 2021Total 2020 Total
6'000 6'000 6'000
Dividends 48.2 48.2 51.6
Profit on sale of investments 8.2 8.2
656.4 556.4 551.6
2021Total 2020 Total
E'000 E'000
196.7 229.3
E196.7 E229.3

6.ANALY SIS OF EXPEN DITURE ON CHARIT ABLE ACTIV ITIES
Events
Staff Tutors Courses
costs Travel Recruitment Supervisors Workshops
E'000 E'000 E'000 E'000 E'000
Experience Days 295.9 0.4 4.7 0.0 2.1
Projects 432.6 0.3 0.2 0.0 1.9
Year In Industry 212.0 0.0 0.0 0.0 0.8
Industrial Cadets 148.4 0.2 0.0 0.0 0.0
2021Total E1,088.9 E0.9 Eo.o E4.8
2020 Total E1,729.9 E63.0 E114.7
Running Support Governance Total
costs functions costs expenditure
E'000 E'000 E'000 60OO
Experience Days 20.4 123.7 13.5 460.7
Projects 30.9 134.6 13.5 614.0
Yearln Industry 16.9 109.3 13.5 352.5
Industrial Cadets 7A 48.7 13.5 218.2
2021Total E75.6 E416.3 E1,645.4
2020 Total E123.2 E447.9 E45.8 E2,564.6

General Total
Support Governance Funds
E'000 E'000 E'000
Staff costs
Travel
Recruitment
294.8
1.2
0.0
51.5
0.1
0.0
346.3
1.3
0.0
Running
costs
Marketing/Publicity
Depreciation
ICT
4.0
4.9
43.0
98.7
0.7
0.0
0.0
0.0
4.7
4.9
43.0
98.7
Professional
Audit fees
fees 2.0
0.0
7.6
7.5
9.6
7.5
E448.6 E67.4 E516.0
Cost offundraising
Expenditure
on charitable
32.3
416.3
13.4
54.0
45.7
470.3
activities
E448.6 E67.4 E516.0

NET INCOME FOR THE YEAR
2021 2020
E'000 E'000
This is stated after charging:
Operating
leases
51.9
43.0
74.7
32.6
Depreciation
Professional
Audit fees
fees 9.6
7.5
2.3
7.5

TANGIBLE FIXEDASSETS
Software Computer Office
&Website Equipment Equipment Total
f,'000 K'000 6'000 f,'000
Cost
At31August 2020 300.5 142.4 17.8 460.7
Additions 0.9 0.9
Disposals
As at 31August 2021 300.5 142.4 18.7 461.6
Depreciation
At 31August 2020 264.6 128.6 11.3 404.5
Additions 28.8 11.1 3.1 43.0
Disposals
As at 31August 2021 293.4 139.7 14A 447.5
Net Book Values
As at 31August 2021 57.1 f2.7 54.3 614.1
As at 31August 2020 f35.9 f13.8 56.5 f56.2
11.INVESTMENTS 11.INVESTMENTS
2021 2020
E'000 6'000
Market Value
CCLA Charities Common Investment Fund 1,457.1 1,430.6
CCLA Charities Property Fund 164.1 152.4
Market Value at the end ofthe financial year 51,621.2 61,583.0
Reconciliation of Movement
in Market
Value of Investments
Market value at the start ofthe financial year 1,583.0 1,563.3
Sale of investment
at Market Value (March 2021)
(200.0)
Profit on sale of investment (March 2021) 8.2
Net gains on revaluation of investments at the end ofthe financial year 230.0
Market Value at the end ofthe financial year 51,621.2 51,583.0
2021 2020
K'000 E'000
Cost
CCLA Charities Common Investment Fund 911.2 1,052.2
CCLA Charities Property Fund 134.5 134.5
Cost at the end ofthe financial year 51,045.7 51,186.7
2021 2020
12.DEBTORS K'000 6'000
Trade debtors 245.0 145.3
Other debtors and prepayments 119.0 125.4
5364.0 5270.7
13.CREDITORS: 13.CREDITORS: Amounts
falling due within one year
2021 2020
6'000 6'000
Trade creditors 231.6 224.8
VAT 37.1 58.0
Taxation and Social Security 17.1 17.7
Pension scheme contributions 6.9 8.1
Deferred income (note 14) 361.8 293.7
Accruals 188.2 394.8
6842.7 6997.1
14.MOVEMENTS
IN DEFERRED INCOME
2021 2020
6'000 6'000
Deferred income at 1September 2020 293.7 245.1
Deferred income released
during the year
(293.7) (245.1)
Income received during the year and deferred 361.8 293.7
Deferred income at31August 2021 6361.8 6293.7

Financial instruments
measured
at amortise
d
cost comprise the follow
ing:
2021 2020
6'000 6'000
Financial assets that are debt instruments (Trade Debtors) 245.0 145.3
Financial liabilities that are debt instruments (Creditors) 419.8 619.6

under n on-cance llable
ope rating lea ses which expire as follow s:
2021 2020
E'000 6'000
Premises - Licences to occupy expiring between one and five years 37.3 12.8
Office equipment - expiring between one and five years 1.3 3.7
638.6 616.5
ANALY SIS OF NET ASSETS BETWEEN FUNDS
2021 2021 2020
General Total Total
Funds Funds Funds
6'000 6'000 6'000
Tangible fixed assets
Investments 14.1 14.1 56.2
Current assets 1,621.2 1,621.2 1,583.0
Current liabilities 438.9 438.9 504.1
(842.7) (842.7) (997.1)
Total Funds
61,231.5 61,231.5 61,146.2
ANALY SIS OF CHARITABLE FUNDS
At Incoming Outgoing At
01.09.20 resources resources 31.08.21
Analysis of Movements in Unrestricted Funds 6'000 6'000 6'000 6'000
General Funds
1,146.2
1,927.4
1,842.1 1,231.5
Total Unrestricted
Funds/Total
Funds
61,146.2
61,927.4
61,842.1 61,231.5

2021 2020
5'000 5'000
Net (expenditure)/ income for the year 85.3 (6.2)
(as per the Statement of Financial Activities)
Adjustments for: Depreciation
charges
43.0 32.6
Loss on disposal
ofasset
0.0 0.0
Gains on investments (230.0) (19.7)
Dividends
from investments
(48.2) (51.6)
Profit from sale of investments (8.2)
(Increase)/Decrease in debtors (93.3) 179.8
(Decrease)
in creditors
(154.4) (376.5)
Net cash (used in) operating
activities
F(405.8) 5(241.6)
26. ANALYSIS OF CASH AND CASH EQUIVALENTS
2021 2020
5000 5'000
Cash at bank and in hand
74.9 233.4
Total cash and cash equivalents
574.9 5233.4