Charity number: 1158621
Fylde Coast SCITT Ltd
Registered number.. 08058974
Trustees, report and financial
statements
For the year ended 31 August 2023
"AD482UB7*
30N)5r2024
COMPANIES HOUSE
A13
#103

FYLDE COAST SCITT LTD
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative detalls of Ihe charity. its trustees and a(fvisers
Trustees. report
Trustees. responsibilities statement
Independent examlnerfs report
Statement of flnancial activities
Balance Sheet
statomgnt of Cash Flows
Notes to the financial statements
10-16

FYLDE COAST SCITT LTD
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES
AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2023
Trustees
John Ashton
Jill Gray
lan Siddall
Holly Wo¢)J
Company registered number
08058974
Charlty reglstered number
1158621
Reglstered offl¢e
The Blackpool Sixth Form College. Blackpocd Old Road. Blackpctsl. FY3 7LR
Company secretary
Mr Simon Stott
Independent Exam4ner
Nicola Mason FCA. DChA

FYLDE COAST SCITh LTD
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST2023
The Trustees (who are also directors of the charity for the purposes of the Companies Acll present their
annu81 report together with the financial statements of Fyl¢Je Coast SCITT Ltd Ilhe company) for the year
ended 31 August 2023. The Trustees confimi that the annual rewrt and financial statements of the company
compty with the Chanties Act 2011. the Companies Act 2006, the Memorandum and Articles of Assotialion.
and Accounting and Reporting by Charities-. Slalement of Recommended Practice applicable to Charities
preparing their accounts in accordance with the Finarrial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102){effective 1 October 20191.
Structurg, govemance and rnanagement
a. CONSTITUTION
The company (number 080589741 is constituted under rts MemoraThJum and Articles of Association and is a
registered charity (number 1158621).
The company is registered as a charitsble company limited by guarantee and the company obtsined charitable
Stslus on 18 September 2014. The company changed it's name frijm Fylde Coast Teaching School Limited to
Fylde Coast SCITT Ltd on 2￿] March 2021.
The principal object of the company is to provide such charitable Purposes as the directots in their absolute
discretion think fil including. but not limited to, the advancement of education for the public benefit in the
United Kingdom. in particular bul wlhoul prejudice to the generality of the f(*egoino by {il supplying education
related seNices and faalilies lo schods. colleges. local authorilies, children, young people, adult learners.
companies, corporations. trusts, assoaalions and inslitulions lil) providing school improvement and related
services lo schools. colleges. local authorities. companies. corporatsons. Irusls. associations and institutions.
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the company is the responsibility of the trustees who are appoinled under the terms of the
Articles of Association.
. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
No formal policy has been adopted. however, Ihe induct*)n and training of trustees can and does include the
fcAlowing:
Each trustee receives govemance training within their own organisalion.
Each of the trustees is required to attend a strategic development event where training on procedures. policies
and on the current developments and ￿an$ of the chanty is delivered.
d. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The organisational structure of the SCITT comprises of the Board of Trustees, the Board of Governors and the
Steering Committees. The Board of Twstees is responsible for setting the strategie direCt￿n of the
organisation and holding the Chief Executive to account. The Board of Govemors is made up of
principalslheadteachers of primary and secondary organisations. This group makes operational decisions for
the SCITT and provides focus on its priority areas. Decisions on the prionty areas are forwarded to the Board
of Trustees for approval.
The Steering Committees are made up of representatives of the school partner organisations and
academies who recnjit and host the trainee teachers for their training.

FYLDE COAST scirr LTD
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
This group identifies acDons required by the SCITT and this infoms the operational decisions made by
governors.
e. RELATED PARTY RELATIONSHIPS
Oue to the nature of the SCITT'S operations and the Board of Trustees being drawn from local public sector
organisats"ons. transactions may lake place with organisations in which a trustee has an interest. All
transactions involving such organisalions are conducted at am)'s length and in accordance with the SCITT'S
financial regulations and normal procurement procedures.
Objectives and Activities
a. POLICIES AND OBJECTIVES
Reserwes
ollc
The reseNes policy is included in the Financial Review section below.
Investment olic
Apart from ￿tainIng a prudent amount of reseNes each year most of the charity's funds a￿ to be spent in the
short term. Therefore. there are few funds available for investment.
b. ACTIVITIES FOR ACHIEVING OBJECTIVES
The Fylde Coast SCITT achieves its objectives by providing the following significant aclivitieslservices.-
Outstanding teacher training programmes across a range of age ranges and phases
A flow of well-qualified and welkprepared teachers for an Educat#)n Investment A￿a
Training and professional devekspment for subject and phase mentors
Partnering and networking across the region lo enhance school improvement
Aftercare seNice for SCI￿ graduates to improve teacher retenti￿)
Achievements and perfomiance
a. GOING CONCERN
Fylde Coast SCITh has continued lo produce high quality teachers for the northwest region since the last
report. Conshjering the expansion to include the hub in Liverpool. and working in pArtnership with
Northem Schools Trust. the marketing name of the SCITT has been changed lo North West SCITh. This
beller reflects the thalion of the organisation and supports markeb"ng. This change was made with
approval from the Department for Education in August 2023 8nd a new accreditation certificate was
issued.
The company has adequate resources lo continue in operational existence for the foreseeable future. For
this reason. they continue to adopt the going concem basis in preparing the financial stslemenls. Further
details regarding the adoption of the going concern basis can be found in the Accounting Policies.
b. REVIEW OF ACTIVITIES
The Tnjstees review the Charity's aims. objectives and activities on a regular basis. The review looks at the
practical aspects of delivering the various programrnes and Considers the athievements and outcomes of the
work carried I￿1. The successes of each of the activities and the benefits brought to the specific targeted
groups of people are considered.

FYLDE COAST SCITT LTD
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
These regular reviews help the Trustees to remain focused and ensure that the aims, objectives and activities
are being G4rried out and achieved.
¢. FACTORS RELEVANT TO ACHIEVE OBJECTIVES
The level of activities of the Charity is largely dictated by the number of candidates who are recruited lo
each programme and on the conditions placed on the funding. This ￿ndIng is re￿iVed from the
Department for Education who may dictate how the funds should be used and wthin a specifie time seale in
line with the Annex G agreement.
The Fylde Coast SCITT continues lo optirnise relationships between schools wth the aim of
maximising educational and employment opportunities for young people.
Flnanclal review
The financial statements show nel ojtgoing resources for the year of £22.666 (2022 '. nel incoming resources
of £80.981).
The Trustees have reviewed the major risks faced by the Charity and have pul plans in place to mits.gate these
risks.
RESERVES POLICY
The level of unrestricted reserves held at 31 August 2023 amount to £53.172. The strategy is to aim to have a
sufficient level of funds lo supp￿1 the working capital requirements of the charity. The reserves will be
allocated lo the supply of teaching training courses and spent as part of the SCITT'S plan to deliver its
objectives.
FUTURE DEVELOPMENTS
The Charity plans to continue with teacher training across the northwest of England and has partnered
with Ambition Institute to secure future growth. Ambilion Institute wll be responsible for the
recommendation of QTS from September 2024 onwards and this SCITT is idenlffied as a 'le8d partnerf.
PUBLIC BENEFIT
We confirm that we have complied with our duty lo have due regard to the Chanty Commission's public benefit
guidance when exerasing any powers or duties lo which the guidance is relevant
MEMBERS. UABILITY
The Members of the company guarantee to contr11￿le an amount not exceeding £10 to the assets of the
charity in the event of wnding up.
In preparing this report the Trustees have taken advantsge of the small companies exemptions provided by
seth'on 415A of the Companies Act 2006.
This report was approved by the Trustees on 29 May 2024 and signed on their behalf by..
I Siddall
Trustee

FYLDE COAST SCITt LTD
{A company limited by guarantee)
TRUSTEES. RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 AUGUST2023
The Trustees (who are also diredors of Fylde Coast SCITh Ltd for the purposes of company law) are
responsible for preparing the Trustees. report and the financial statements in accordance with applbcable law
and United Kingdom Accounting Stsndards {Uniled Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company
law the Trustees musl not approve the financial slalements un￿sS they are satisfied that they give a true and
fair view of the slate of affairs of the charitable company and of the incoming resources and application of
sources. induding the income and expendilure. of the charitable company for that period. In preparing these
financial statements, the Trustees are required to-.
select sultst￿e accounting policies and then apply them eonsistenlly..
obseThe the methods and principles of Ihe Chariknes SORP 2019 IFRS 102),.
make judgments and aeeounting estimates th* are reasonable and prudent:
prepare the financial slatements on the going concern basis unless il is inappropriate lo presume that
the ehantable company will continue in operation.
The Trustees are responsible for keeping adequate accounting recor(Js that are sufficient to show and explain
the charitable company's Iransaelions and disclose with reasonable accuracy at any time the financial position
of the charitable company and enable them to ensure thal the financial statements comply with the Companies
Act 2006. They are also responsible for safe9U8rding the assels of the charitable company and hence for
taking reasonable steps for the prevention and delecb.on of fraud and other irregularities.

FYLDE COAST scirr LTD
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
I report to the charity trustees on my examinakn.on of Ihe accounts of the company for the year ended 31
August 2023 which are set out on pages 7 to 16.
Responslbllltles and ba$ls of report
As the charity tnjstees of the company {and also tts directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act
20061'the 2006 Acl'l-
Having satisfied myself that the accounts of the company a￿ not required to be auditeiy under Part 16 of the
2006 Act and are eligible for independent examinalion. I report in respect of my examinatson of your
company's accounts as carried out under seCt￿)n 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out
my examination I have followed the Direcbons given by the Charity Commission under section 14515llb) of the
2011 Act.
Independent examinerfs statement
Since the company's gross income ex￿eded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examinatK)n because l am member
of ICAEW. which is one of the listed bodies.
I have Completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect=
accounting records were nol kept in respect of the company as required by section 386 of the 2006 Act..
or
the accounts do not a￿ord with those re¢￿d$. or
the accounts do not comply wlh the accounting requirements of sectK)n 396 of the 2006 Act other than
any requirement that the accounts give a 'tnJe and fair view, which is not a matter considered as part of
an independent examination,. or
the accounts have not been prepared in accordance with the methods and principles of the Stslement of
Recommended Practice for accounting and reporb'ng by charities applicable lo charities preparing their
accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of
Ireland {FRS 1021.
I have no concerns and have come across no other matters in connection wilh the examination lo which
8ttenlKJn should be drawn in this repcKi in order to enable a Proper understanding of the accounts lo be
reached.
NScola Mason FCA. OChA
MHA
Chartered Accountants
Preston
29 May 2024

FYLDE COAST SCI￿ LTD
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(incorporating an income and expenditure account)
FOR THE YEAR ENDED 31 AUGUST2023
Restrlcted Unrestricted
funds
funds
2023
2023
Total
fvnds
2023
Total
funds
2022
Note
INCOME FROM
Charitable a¢ts'vities
258,956
2,425
261.381
358,184
TOTAL INCOME
258,956
2,425
261,381
358,184
EXPENDITURE ON
Charitable activities
284.047
284,047
277,203
TOTAL EXPENDITURE
284.047
284.047
277,203
NET MOVEMENT IN FUNDS
{25.0911
2,425
{22,6661
80,981
Tot81 funds at 1 September 2022
206.497
50.747
257.244
176.263
TOTAL FUNDS AT 31 AUGUST 2023
181.406
53.172
234.578
257.244
All activities relate lo continuing operations.
T￿re are no re￿nised gains or k)sses other than shw.ng in the results for the year.

FYLDE COAST SCITh LTD
Registered number.. 08058974
(A company limited by guarantee)
BALANCE SHEET
AS A T31 AUGUST2023
2023
2022
Note
CURRENT ASSETS
Debtors
12,693
Cash in hand
273.554
267.828
276.142
280.521
CREDITORS: amounts falling due within
one year
41.564
CURRENT ASSEfsi{LIABILITIESI
234.578
257,244
CHARITY FUNDS
Reslricled funds
181.406
2¢￿,497
Unrestricted funds
53.172
50.747
TOTAL FUNDSI{OEFICITI
234.578
257,244
The Tnjstees consider that the company is entrtled to exemption from the requirement to have an audit under
the provisions of section 477 of the Companies Act 2006 (Ihe Acfl and members have not required the
company to obtain an audit for the year ended 31 August 2023 in accordance with section 476 of Ihe Acl.
The Tnjstees acknovAedge their responsibilities for complying with the requirements of the Ael wtth respect to
accounting records and for preparing finanual stslements which give a tnje and fair view of the slate of affairs
of the company as at 31 August 2023 and of its nel incoming resources for the year in accordance with Ihe
requirements of sections 394 and 395 of the Act and which otherwse comply with the requirements of the Act
relating to financial statements. so far as appluble to the company.
The financi81 statements have been prepared in accordance wtth the provisions applicable lo small companies
within Part 15 of the Acl
The financial ststements were approved by the Truslees on 29 May 2024 and signed on their behalf. by:
I Siddall
Trustee
The notes on pages 10 to 16 fom part of these financial statements.

FYLDE COAST SCITh LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
Statement of Cashflows
2023
2022
Nel lexpenditurevincome for the year
122.666)
80.981
{Increaselldecrease in debtors
Increaselldecrease) in credtiors
10,105
112.5531
Net Cash inflow from operatlng activilles
Totsl cash flow
S.726
117.879)
Cash and cash equivalents al 1 September 2022
267 828
285 707
Cash and cash equivalents at 31 August 2023
267 828

FYLDE COAST scirr LTD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
ACCOUNTING POLICIES
The principal accounb'ng policies adopted. judgements and key sources of estimation uncertainty in
the preparalion of the financial statements a￿ as follows:
1.1 Basis of preparation of financial slatements
The financial slalements have been prepared under the historical cost convenlion and in
accordance wth Accounting and Reporting by Charrties.- Slalemenl of Recommended Practice
applicable to charities preparing their accounts in accordance wrf(h the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021{effective October 20191- {Charities SORP
IFRS 10211. the Financial ReF)Orting Standard applicable in the UK and the Republic of Ireland IFRS
10218nd the Companies Act 2006.
Fylde Coast SCITT Lld meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised al historical cost or Iransaction value unless otherwise stated in the
relevanl accounting policy note.
1.2 Preparalion of the accounts on a golng concern basis
The trustees are required to assess whether the use of going concern is appropriate, ie whether
there are any material uncertainties related to events or condits.ons that may ¢asl S￿nIfICant doubl
on the ability of the charitable company to continue as a going eoncem. The Trustees make this
assessment in respect of a peri(xY of at least one year from the date of authorisation of the
accounts.
The Trustees. along with the leaders of the charity. continue to review the activities and finances
termly. At the date of approving these accounts the trustees have a reasonable expectatson that the
eharity has sufficient cash resources lo enable rt lo meet its liabilities as they fall due for 81 least 12
months from the dale of approval. Thus the trustees continue to adopt the going concem basis of
accounting in preparing the finawal statements.
1.3 Company status
The company is a company limited by gu8rantee. In the event of the company being wound up. the
liabilty in respect of the guarantee is limited to £10 per member of the company.
10-

FYLDE COAST SCITT LTD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
ACCOUNTING POUCIES (continued)
1.4 Fund accounting
General funds a￿ unrestricted funds which are 8vai18ble for use al the disc￿li0n of the Trustees in
furtherance of the general objectives of the company and wh￿h have not been designated for other
purposes.
Reslricled funds are funds which are to be used in accordance with specific reslriclions imposed by
donors or which have been raised by the company for pa￿'cUlar purposes. The costs of raising and
administering suth funds are charged against the specific fvnd.
1.5 Incoming resources
All incoming resources are included in the Statement of Financial Activities when the company has
entillement lo Ihe funds and when likelihood of receipt and the amount can be measured with
suffieienl reliability.
1.6 Resources expended
Expenditure is accourbted for on an accruals basis and has included under expense categories
that aggregate all costs for allocation lo activities. Where costs eannot be directly attributed to
particular activities they have been allocated on a basis eonsistent with the use of the resources.
Support costs are those costs inoJrred direcuy in support of expenditure on the objects of the
company and include project management carried out at Headquarters. Governance costs are
those incurred in connection with administration of the c(Mnpany and compliance with conslilutional
and ststutory requiremenls.
1.7 Income from charttable actlvltles
Income comprises various Government grants receNed during the year and revenue recognised by
the company in respect of semces supplied during the year.
1.8 Critical accounting estimates and areas of ludgement
The Trustees do not ￿nSider that there are any critical accounting estirnales or areas of judgement
in these accounts.
11

FYLDE COAST scirr LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
INCOME FROM CHARITABLE ACTIVITIES
Restrlcted Unrestrlcted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Initial leacher training
Miscellaneous income
258.956
258.956
2,425
354,478
3,706
2.425
258.956
2.425
261,381
358,184
Income from charitable activities was £261,381 (2022 -. £358. 1841 of whieh £258,956 was restricted
2022 '. £354.4781 and £2.425 was unrestrtcled12022 = £3.706).
EXPENDITURE ON CHARITABLE ACTMTIES
Total
2023
Total
2022
Activities
Payroll costs
Professional fees
Training costs
Hosting costs
Tr8vel expenses
Meeting room hire and catering ci>sts
Bank charges
Insurance
Advertising and promotion
Teaching resources
Sundry expenses
Independent examin￿$ remuneratson
125,539
75.704
5.643
63.738
3.682
27
224
2.074
519
2,553
2,244
2.100
284.047
125,539
75.704
5,643
63.738
3.682
27
224
2.074
519
2,553
2.244
2.100
284.047
122,311
39,355
36,383
59,250
1,084
1.952
-171
2,271
3,746
7,213
1,759
1,708
277.203
Expenditure on charitable activities was £284,047 {2022 £277.203) of which £284.047 was restricted
{2022 £275,711) and £Nil was unrestricted (2022 - £1.4921
12-

FYLDE COA
(A compan.3"
4NCIAL STATEMENTS
NOTES T
DED 31 AUGUST2023
Jy guarantee)
F RESOVRCES EXPENOED BY EXPENIXYURE TYPE
Total
2023
Total
2022
Direct eosts
284.047
277.203
ANALYSIS OF RESOURCES EXPENDED BY ACTMTIES
Total
2023
Tthal
2022
Supplying educa￿Ort related serv￿5
284.047
277,203
NET INCOME
This is ststed after charging..
2023
2022
Indepenrteni examinerfs remtmeration
2,11M)
1,708
During the year. no TW$￿e$ re¢erved any be￿r￿s in ￿nd12022- £Nill.
During the year. no T¥ustees rerAved any remLTrnerat1￿(2O22- £Nill
DEBTORS
2023
2022
Trade debtors
Prèpaymenls and iYfA)me
1,058
11.637
2.400
12,693
13-

FYLDE COAST scirr LTD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
CREDITORS:
Amounts falling due within one year
2023
2022
Other creditors
Accruals and deferred income
3,289
38.275
10,639
12,638
41.564
23.277
Year ended 31 August 2023
Brought
fonmard
Incoming
resources
ResoU￿e$
expended
Carried
fopHard
Restricted funds
Initial teacher training {incs schC￿ls Directl
206.497
258.956
(284.0471
181.406
Totsl restricted funds
206.497
258.956
284.047
181,406
Vnrestrieted funds
General fund
50.747
2.425
53.172
Totsl of funds
257,244
261.381
284,047
234,578
Restricted funds
Initial Teacher Training - Funds are received by the SCITT to train and develop future teachers in the local
primary and secondary schools and academies. The funds carried forward will be used lo continue Ihis work
in the following year.
14-

FYLDE COAST SCITT LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Year ended 31 August 2022
Brought Incoming Resources Carried
fonmard resources expended forward
Restricted funds
Initial teacher training lincs Schools Direct)
127.730
354,478
{275,7111 206,497
Totsl restricted funds
127.730
354.478
(275.7111 206,497
Unrestricted ￿ndS
48.533
3,706
{1.4921
General fund
50,747
Total of funds
176,263
358.184
(277.2031 257,244
10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Resthcted Unrestricted
funds
funds
Total
Total
funds
2023
funds
2022
2023
2023
Current assets
222,970
(41,5641
53,172
276,142
280,521
141,564) 123,2771
Creditors due wthin one year
181,406
53.172
234.578
257.244
Total
Year ended 31 August 2022
Resthcted Unrestricted
funds
funds
Total
funds
2021
funds
2022
2022
2022
Current assets
229.774
(23.277)
50.747
280.521
285.847
{23.2771 1109.5841
Creditors due wlhin one year
2{￿.497
50.747
257.244
176,263
15-

FYLDE COAST SCITT LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
11. RELATED PARTY TRANSACTIONS
Due lo the nature of the SCITh's operations and the composttion of the Board of Trustees being drawn
from local public sector organisalions. transactions may tske place with these organisations in which a
Injstee has an interest. All Iransaclions involwng such organisations are conducted at ami's length and
in 8c¢ordance with the SCITh's finanual regulations normal procuremenl procedures.
The following related party transactions look place in the period of account..
The Blackpool Sixth Fomi College - {member of F￿de Coast SCITT Ltd) provKled services wthin the
year tolalling £86,01212022.. £108,637), relating to the provision of senior leadership, staffing, room hire
and printing serwees. As at 31 August 2023, £1,014 was due to The Blackpool Sixth Form College
12022 £Nill. The Fylde Coast SCITT provided services within the year totalling £Nil 12022 £Nill to the
Blackwol Sixlh Form College.
Hodgson Academy - {member of Fylde Coast SCITh Ltd) Services totalling £10,770 12022 .. £27,880)
were provided by Hodgson Academy mainly relating to the provision of staffing for the scirr
programme, teacher training hosling and Course faalitation. As al 31 August 2023 £Nil {2022 .' £Nill was
outstanding.
12. STAFF NOT DIRECTLY EMPLOYEO BY THE CHARITY
The Fylde Coast SCITT does not have its own payroll systern as it would not be financially viable to do
this. Salaries are calculated and paid by BSFC on a payroll bureau basis then recharged lo the SCITT.
16-