Charlty Reglstrallon No. 1163491
Company Registration No. 09561129 (England and Wale51
LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2022

LEWES OLD GRAMMAR SCHOOL TRUST
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LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
W Telford, chairman
J Brooks
LA HaNey
S A Ogden
A Clarke
J M Light
H Moore
S Bonell
Headmaster
R l Blewitt
Bursar and Company Secretary
T E Laker
Charlty Number
1163491
Company Number
09561129
Reglstered Office & Prlncipal Address
140 High Street
Lewes
Éast Sussex
BN7 IXS
Audltors
TC Group
The Courtyard
Shoreham Road
Upper Beedlng
Steyning
West Sussex
BN44 3TN
Bankers
Lloyds Banking Group
82 High Street
Lewes
East Sussex
Sollcltors
Mayowynne Bax
3 Bell Lane
Lewes
East Sussex
BN7 IJU
er

LEWES OLD GRAMMAR SCHOOL TRUST
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CONTENTS
Page
Chalrman's Statement
Trustees, Report (incorporating the Strategic Report)
ststement of Trustees. Responsibilities
17
Independent Auditorfs Report
18
Statement of Financial Activltles
22
Balan¢e Sheet
23
Cash Flow Statement
24
Notes to the Accounts
25

LEWES OLD GRAMMAR SCHOOL TRUST
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CHAIRMAN'S STATEMENT
They say that as you Bet older time passes more quickiy, and it seems to me to be particularly true In
relation to my time as chair of trustees at LOGS. This 55 the fourth, and final, occasion for me to
introduce the annual report and accounts for Lewes Old Grammar School as I retire at the annual
general meeting. It seems as if the year, and my period as chalr has flown by, but l am sure that to the
teacheis and students - and thelr parents - it has been another h3rd slog. Covid has still impacted
school life an(1 latterlyflu and related Illnesses, but we have seen, in general a return to normal school
lffe. More details are included in the full Trustees Annlsal Report.
A key part of our role as tru5tee5 ha5 been to plan to make the school fiwranclally sound, withln the
physltal restrictlons of belng a town-ba5e(i school. We have Invested heavi￿, but prudently, in
property with development5 such as the YMCA and the sixth form buildings now providing excellent
faciliiies. The work on Mead House during the summer has been exceptionally well received by the
staff as it has improved their facilitles. Tim Laker and the operations team are to be congratulated on
accomplishlng these tasks and the move of the operations team to 144 Hlgh Street on tlme and within
budget.
On the academlc side, our one school on ￿ Shtes continues to provide an excellent educatlon to
pupils from reception to year 13. On bèhalf of the trustees, parents and pupils, I would like to thank
Robert Blewitt, the headm25ter and hls team for all their efforts both in the classroom. on-line and
elsewhere for all the hard work whlch went into making last year $0 successfuS. I think particular
thanks are due to Carrie Whyte and her team fortheir work In developln8 the junior school during her
absence.
In addition to my forthcoming retirement as chair, this year ha5 seen the retlrement of Andrew Ogden
as trustee. Like me Andrew is a parent of ex-pupils. He has been a trustee since 2014 and has glven
wide counsel and support over the years. His sense of humour and willingness to challenge will be
missed. Thankyou. Andrew, forall you have put into the school over the years. Enjoy your retirement.
Andrew was vice-chair until his retlrement, and Sue Bonnell replaced him in November. Sue will
become chalr at the annu31 general meeting. Although Sue is relatively new to LOGS, she has wide
experience in the educatlon sector having PTeviously been a bursar at Battle Abbey. She is also an ISI
inspector. She has been a breath of fresh air and won the respect of the leade￿hIp team as well a5
the trustees. I wish her well in her new role. I will continuè as a trustee for a further year and would
like io thank myfellow trustees, staff an(i parent5 for their support during my time as chair. and I look
fornard to reading Sue's report this time next year.
We will need to ￿¢rUIt new trustees durlng the year to replace the current Tesignations and there will
be vacancies for parent trustees.
Full details Df the financial and other performance are included in the attached trustees, report and
financial statements.

LEWES OLD GRAMMAR SCHOOL TRUST
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CHAIRMAN'S STATEMENT
I cannot close this report without reference to the recent announcement from Sir Kelr Stsrmer
concerning Labour party plans for private education. The trustees, and senior leadership team, are
cornmwtted to tontinuing to provide the education which LOG5 has a￿a¥S provided, whatèver thls
new environment turns out to be, as and when, or indeed if, a Labour government is elected. Our r￿k
assessments and financlal plannlng will continue to consider the prartical implicatlons as
announcements aTe made and details clarified and parent5 kept informed.
Bill Telford,
Chair of Trustees
Date.. 28 Marth 2023

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TRUSTEES, REPORT (INCORPORATING THE STRATEGIC REPORT)
The Trustees present thelr annual report together wtth the audited financi31 statement5 of the
company for the I September 2021 to 31 August 2022. The Annual report seNes the purposes of both
a Trustees, report and a dlrectors, report under company law. The Trustees confirm that the Annual
report and financlal statements of the charitable company comply with the current statutory
requlrements, the Tequirements of the charitable company's governing document and the provisions
of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland
IFRS1021 (effective l January 2019)-
Obl￿tiveS and actfvltles
a. Our Vlslon
Lewes Old Grammar School alm5 to provide a first class educatlon where individual pupil's strengths,
potentlal and interests are identified and developed in a nurturing environment. This is underpinned
by the school being a place of trust and respect where all staff take an attive interest in the splrltual,
moral, social and cultural development of every student.
Our Motto is "Floreat Lewys. (Lewes Flourlshes} which captures the essence of the values that
underpin our endeavours to give everyone the opportunty to develop integrity. energy, honesty.
confidence and enthuslasm in pursuit of our mi55ion.Enter text here- user input
In setting objectlves and planning for activities, the Trustees have glven due consideration to general
guidance published by the Charity Commission relating to public benefit, Including the guidance
'Public beneht.. running a charity IPB21'.
b. Our Mission
The school's mlssSon 15:
to encoura8e pupils to work hard and enjoy the process of learning In order to make the most of
thelrt31ents in a variety of areas- academlc, cultural, art15ti¢, spiritual and sportin&
• to give pupils the opportunityto be involved In making decision5 about their work, leisure and foster
Independence of thought and action;
• to select pupils who are able to benefit from the range of opportunltles provlded and contribute to
the Ilfe of the Schoo5;
to entourage an appreclation of different communities and cultures and promote international
understandi
to teach pupils to respeci other people, their PToperty and thelr beliefs so that they are honest and
trusting of others;
• to ensure that they are taught the importance of the fundamental British values of tolerance,
democracy* the rule of law, and indlvidual Ilberty:

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Oblectlves and actlvitie5 Icontlnuedl
to give individuals a clear Sense of right and wron& make pupils aware of social responsibilitie5 and
praise 2nd reward good effort, work and behaviour;
to ensure that pupils obtain the best Possible qualifications and enable them to move with
confidence into Higher Education and ultimately into successful careers-
to be a caring community which produ£e5 well adjusted indivlduals frt to cope with the demands of
the modern world,.
• to encourage and support the development of all staff:
to welcome parents, Contributions to all areas of School life and assure good lines of communication
Lewes Old Grammar School alms:
To develop inqulsltive thinkers with a lifelong love of learning who cherish independent thought:
To enable students, t31ents to develop through dolng and making
• To foster indlviduality and encourage initiatwe and creativity alongside an awareness of the needs
To enable students, fomier students, Parents and staff to take pride in the community's
distinctiveness,
To foster interest beyond the school
and international awarèness
engaging with the local community and dèveloping a natlonal
d. Strategies
The principal objective of Lewes Old Grammar School 15 to remain a strong, integrated community
moulded by each Individual pupil's aspirations and needs, providing them with the opportunkty to
maximise thelr academic achievement and to leave sthool equipped to facè the challenges of
adulthood with confidence. The immediate prioritiès in the post Covid world was to ensure that 311
those that had joined in the previous year were helped to understand the normal way for the School
to functh)n. We needed students to become more accusiomed to normal teaching arrangements and
to move around the school rather than remain in their bubbles. Parents, Evenings became face to face
and personal visf(s of prospectrve parents and the sitting of Entry Tests returned .
e. Actlvitles
De5Plte "normalit￿ not fvlly returning we managed to organise ? number of foreign trips broadening
the experience of nearly 50 student5 Year 10 students in the Arctic snow of Finland and rewarding
nearly 50 Year 9 students who had most lived up to the School's values. Foreign travel is seen by us as
an essential way of fostering interests beyond school and to develop a national and international
awareness of other culture5. We were 3150 pleased that we could conduct our Whole School Walk for
the first time in 3 year5 raising over £6000 for charities and to host an in person rather than virtual

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TRUSTEES, REPORT (INCORPORATING THE STRATEGIC REPORT)
prize 8ivlng ceremony spread over2 nlghts to mitigate the riskof lar8egatherlngs. All of these activtties
alongside sports days and music performances help to bond the community together.
l. Achlevements and Performance
Public examination resulrs were in line with expect8tlons rellecting considerable hard work by both
staff and students. Those leaving the sixth Form athieved 77% of thelr A Level grades at either A.
The grades for this cohort at BTEC were even more impressNe with 91% of the grades at either
Distinction or D￿tinCtion* level. These excellent results enaljled the majuTity of students to progress
on to the first Chol￿ universlty with Oxbridge and Russell Group universities flrmly represented.
This is the first time in 3 year5 for grades to be awarded by external assessment rather than through
TAGS and CAGS. These results, as well as being very strong, are not vastly different to those awarded
through internal assessment confirming the integrtty of the process employed in the previous years.
Year
% of A Level grades
% of BTEC grades DistinctSon' and
Distinction.
66%
2020
2021
74%
2022
77%
91%
The results at GCSE were equally pleasing wlth 48% of the grades being at 7 or above with a pass rate
belng 97%. This confirms that the teaching stretched the more able students and the hlgh pass rate
was particularly pleasing corlfirming that the school meets the neèds of those across the abilty range.
These result5 can once again be contextualised against the previous 2 years confirming the
professional approach utili5ed with internal assessment. Once again the grade5 are worthy of
celebration with both staff and students bein8 pralsed for their hard work and consclentious
approach.
Year
% of GCSE grades
7 or above
51%
% of GCSE grades at
4 or above
98%
2020
2021
54%
97%
2022
97%
The 2021-2022 academic year saw a welcome return to 'normalIt￿ In the classroom in terms of
teaching and learning routlne5 and plannlnB for academic outcomes. However, the pandemic years
have had a significant effect on young people's preparedness for classroom normalty,. our priority at

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the beginning of the 2021 2022 academic year was therefore to focus on cla55room and lesson
routine5
returning to the fundamentals of how we aehieve purp05eful learning: effective and
engagins lesson openings that enable teachers to assess what ha5 been understood and retained from
the P￿vIouS lesson Ipandemic learning conditions have definitely affected pupils, knowledge-
retentlon skills). and clearw srgnposted lesson stages.
A second area of focus in 2021-2022 was to ensure that we provide challenge and 5UPPOrt 3t all levels
a5 part of quality first teaching. We focused in INSET on scaffolding and modelling method5, and on
different kinds of differentiation. Scaffolding and rnodelling
always essential to effective teaching
and learning - has proven even more invaluable in pluBging Covid learning gaps and we continue to
w¢Jrk on these dynamic peda8ogical tools. One addition to our iechnological ability to delwer effectlve
modelling has been the procurement of several visualisers which have enabled a range of teachers to
make student work or their own unfolding handwrltten work vlsible to pupils on the board.
Marking and effective formative feedback was a third area of focu5 in 202112. Departments have
created their own feedback sheets and procedures, including setting aside significant time within
feedback lessons $0 that pupils ¢an work with and reftect on feedback. This continues to be an are8 of
focus in 2022- 2023. Very pleasingly, we were able to devise subject-spectficfine-grading tools in 2021
2022 and implement these in exam marking and end-of-year reporting for KS3 this significant
augments our, pupi15' and parents, ability to understand how secure a pupil 15 Within a grade, and
what they need to do io slrengthen skills and knowlèdge within that grade descriptor. We wlll
implewnent fine gradlng in Year 10 this year. It is huge progress that we have done suff icient work on
grading to have now moved away from the model of the average LOGS student - next Steps involve
implementing effective target review processe5 using CATS and teacher assessment to ensure we are
measuring student progress against appropriately aspirational targets.
A very successful element of last academic year was our Ecf programme - OUT inaugural Ecf cohort
were mentored to a very high standard and participated in a programme of workshops which continue
thi5 year. Our programme was 3150 inspected by Istip and we received a glowing report.
The pastoral team continued to help students manage the challenges of school life after COVID.
providing the emotional suppurt required to help forge good mèntal health and wellbeing. Pastoral
surveys provided evidence to help steer appropriate interventions and the emphasis on Core Values
was tirrn￿ inculcated in the student body. SignlFicant strides have been made this year in the
promotion of equality, wlth our students developing the integrity, energy, honesty. confidence and
enthusiasm to challenge inequality and to embrace diverslty. We are successful in building in our
students"a strong senso of self" but also ensuring that they understand the importance of community,
teamwork and service. We hève made further progress in finding the correct balance between
fostering and celebrating our students, individuality and helping them appreciate the Tights of the
individual and the individuays responsSbility to the School community. Progres5 has been made
ensuring that the students, voice is heard and treated with respert.

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Oblecti¥os and activltles (continued)
The School promotes a values driven education ensuring our students develop holistically: spirStually,
morally• 50ci3lly and culturalty. We have seen further progress In equipplng our stUde￿ts that leave
with these values being empowered as good citizens, able to clarify their own beliefs, to tske
considered risks, to think and speak forthemselves, and to listen thouBhtfully to others, viewpoints.
Junlor School
Thls year Saw a return to some famlliar school aciivlties at the Junior School, post Covid. Stability and
routine were key as children transitioned from the highly structured Covid bubble 5VStem to a more
free-flow setup both in the cla55room and playground. Ensuring that all children were accessing off-
siie learning opportunities, whlch had not taken place the previous year, was at the forefront of the
school's objectives. Creating opportunities for parent5 to partake in school celebrations was also
paramount and adaptations were made to stsging to ensure school produrtions could take place
safety-
A full calendar of Forest School se55ions were completed, using a new site at Iford and the Year 6
residential took Pla￿ after 3 yearfs break. Events such as the EYFS Teddy Bears Picnlc, School
Assemblies and Science Week Student Museum provided much needed opportunwties for parents to
reconnect wlth the school and staff. The rlslng concern about Covid numbers before Christmas meant
that the CarDI Concert and Nativity were held on an outdoor stage to allow parents to attend whilst
mitigating the risk of infection.
Assessments at the start of the academic year highlighted a trend irs lower Maths and Reading scores.
After a strong focus on collaboratwe learning and emotional health in the prevlous academic year. a
decision was made to address gaps in knowledge and development created during lockdown home
learnlng. An extra period of Maths teachinB was established in Years 1-6 and teaching staff were
briefed to use planning from prior years fflwhen necessary to support any gaps in understanding.
A new post was created: Readlng SupeThisor. Thls teaching assistant role incSuded responsibiltties such
as establishing guided reading groups, working with reluctant readers and involvement in the East
Sussex Book Award providing opportunbtles for outstanding readers to access challenge. The school
moved to the New Group Readlng Test INGRTI online asse55ment and a more frequent assessment
Calendar for reading was estsb_1is￿e_djQvauge the effectiveness of the Increased reading input across
the school. Reading ages from the NGRTwere collected three times duringthe yeai and this increased
data helped to ascertain children who mlght benefit from SEND support.

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Objectives and actlvlties Icontinuedl
Currlculum developments included an enhanced scheme of work for RE whlch ran alongside regular
assemblies, introducing chlldren to key religious celebrdtions. A vlsual calendar of religious events was
Set up in the school building. Art planning was adapted to ènsure there was a clear progresslon of skills
across the s¢houl, with currlculum link5 wheTe possible. An ijpdated E-safety curriculum was also
created using planning guidance from the National Online Safety platform. Resources from this
platform were also used to support safeguardin8 matters linked to E-safety and to create an in-school
E-safety presentation for parents, who were then encouraged to use the platform'5 resour￿5 to
support their children at home.
Developwnent5 in the SEND departmènt focussed on staff tr8lning and development. IMSEttraining on
creating a dyslexia friendly classroom led to long term improvemenrs In induslve teaching across the
school. Resources such as tinted exerclse books, buff whiteboard screens, larger fonts and prompt
materials are now Wide￿ established in every classroom. External specialists 'TouTettes Action,
delivered thought provoking training to all staff on the impact of this condition and associated anxiety
and OCD. Thi5 in turn helped to establish a framework of support for specific students. Teacher
ensagement in SEND support for their class was further strengthened through the use of Edukey
Provision Map 50ftware, used to document classroom ad3Pt3tions, such as teacher check-ins, word
mats and braln breaks. The introduction of a 'Special Considerations, box In Medium Term planning
documènts also ensured that teachers were formulating planning with student needs at the forefront,
increasing access to the curriculum.
8. Plans for the future
Senior School
The 2022 2023 academic year will build signrficantly on many of the areas of focus embarke(l upon
in previous years. We have planned two significant te3¢hing and learning INSETS and have carved out
space wlthin our CPD for a focus on teaching and learning.. in September, a carousel of sessions on
effective classroom practice5 from behaviour management to modelling and scaffolding and, In
January, on SEND profiles within our school and how to cater for the neurodiverslty of our pupils
through qualtty first tèaching strategies that benefit all pupils. Our focvs this year is very much on
celebrating and enhancing our pedagogical inclusivity in relation to neurodiversity.
Objectives and activities lcontlnuedl
Under the umbrella of inclusTvity 2nd quality first teèching, we alm to set up a pilot coaching
programme to begin to implement Sn our school opportunitios for teachers to partner with one
another to work on aieas of practice.
We also want to consider our technological resources.. emerging out of the SEND INSET, was a strong
consensus among teachers that havlng tablets in the classroom would assist us in so many ways to
5UPPOrt SEND pupils and a150 to run lessons more effectively in terms of reEiStering students and
noting down pupil departures to the health Centre etc.
at present, these logging requirements
interrupt the lesson signrfi¢antly. We would abo like a bank of visualisers and to do more work on
training staff to model effectively.

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An ongoing target is centralisation and use of data on ISAMS for effertivè tracking and planning. We
have had a session with ISAMS and HOFS have agreed to move forward with grade book5. Ed Baigent
has taken on the development of this and other modules within ISAMS and we expect io make
significant pro8res5 Wtth this before the end of the academic year.
Junior School
Next academic year, there will be a focus on transltions. notjust between Year 6 and 7 but also at key
polnts in the Junior School such as EYFS to Year l. There will be an increasèd foojs on sharing of good
practice between staff to help support this Initiative, as well a5 a progTamme of transition activities
throughout the year to familiarise students with the Senior School building and staff.
Staff CPD will focus on Specific trainlng to support pupils wlth ASD and ADHD, in addition to
handwriting tTainingi and the development of Higher Order Thinking Skills. As we seek to bring back
the full breadth of the curriculum there will also be a foeus on subject leaders adding extra value to
curriculum areas with workshops, visits and hands on learning experiences.
Our Forest School programme will be expanded to encompass a broader range of Outdoor Learnlng
experiences.
Pastoral
The strong pastoral support established in the last academi¢ year continued, with more frequent'chill
and Chat, and Time to Talk, Se￿lOn5. The role of Emotional Support TA wa5 further developed with
this member of staff enrolling on the 'Place to Be, counselling course. The NSPCC'Speak Out Stay Safe
campaign was completed and a worry box system established alongside this which has proven a useful
way for puplls to raise concerns.
With inclusion at the forefront of the whole school development plan, the Juniorschool celebrated its
first 'Oiverse Book Week,, an OPPDrtunity for the Library to showcase the more d5verse titles on offer
and for students to present these in assembly. Marking Anti-bullying week and World Mental Hearth
Day with charty collections and pupll actlvitles further 5UPPOrted th15 initiative.

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Objectlves and actlvltles Icontinuedl
h. Overall
In all ways, th8 School ha$ moved forward. Admissions continue to grow tt)nfirming that the School
presents a strong preferance for many parents and the progress made this year should ensure that
this 1$ Sustained.
Publi¢ Benefft
a. General
The Truste￿ tonfirm that in furtherance of the Charity'5 aims they h8ve ha(J due regard to the Charlty
COMMI￿10n,S published guidahce on public benefit as required by the Charities Act 2011.
b. Scholarships. awards and burnarles
The School offets scholarship5, awards and bursarles on the basis of fjnancial need and pupivs
educational ability or talent.
Bursaries are awarded for financlal reasons, such as new students joining the SchDoI to assist families
who would otherwlse not be able to access the education we offer. Requests are made by the
completion of an application process which is administered by a thlrd party prior to a final decision by
the Bursar. This may requiTe the Bursar tovisttthe home of the applicant. MO￿ awards are forfinancial
reè50ns where parents could not afford to send their child to the School WTthout help or rf a parent
suffers immediate financial hardship. These children are an asset to the School and are encouraged
by our ethos of helping provSdè education to as wide a spectrum of children as possible. The bursary
awards range from IO% to 90% remls5ion of fees.
Scholarships are awarded to pupils with academic. sporting and musical excellence.
The charity provided £2.07m of bursaries, awards and scholarships during thi5 financial year down
from £2.17m in the previous year. The criteria for granting these awards included academic, sporting
and musical excellence and supporting current parents who experienced financial hardship.
t. Use of school facllltie5 and Hosting pyblk events in the community
The school also makes space avallable for clubs and societies to use Dutside normal school hours
within Lewes and the surrounding area. The acquisition of our new facilities aid5 the school in
charitable offerings to the local communlty. The school also organises events to which the public are
invited, such a5 school productions and 8ue5t speakers.
io

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d. Savings to national and local government
The Trustees also consider it is Important to reco8nise the indirect benefit to the public which arlses
fTQrn the School educating 697 pupils, the cost of which would otherwise have fallen on the state. The
697 pupils the School educated during the year s2ved the public purse an estimated £3.5m. based on
an average state education grant of £5,000 per pupil.
A5 a charlty rhe parents of our pupi15 have the assurance that all the Income of the School must be
used for educational purposes. We enjoy tax exemption on our educational activities and investment
Income. provided these are used for educational purposes. We 21so reCe￿e an 80% reduction in our
business rates on the property we occupy for charltable purposes. The financial benefits we receNe
from these tax exemption5, estimated at £0.12m. are all applled for educational purposes and
Indlrectly help malntain our bursary scheme.
As an educational charity and being exempt for VAT purposes we are unable to redaim any input VAT
tsx. As an employer we also pay national insurance contributions. These two items are estimated to
cost the School £0.77m.
Fknancial revlew
a. Key Flnanclal Performance Indlcators
Fee income was up by 15% which was prlmarily due to the increase in numbers12021122 697
12020J21- 6561. The fee increases fo¥ the school year announced in April 2021 was 4.8%. In 2020121
we had kept termly fees at the prlor year level. The relaxation of Covid restrictions and the return to
normal levels of attivity resulted in increases in the income from trips and events and catering lalso
with the consequent increases In costs for these actNitiesl.
We were grateful for the support of our parents. including the new parents. in recognising the value
of a LOGS education which resulted in the increase in numbers and the fact that we were able to
reduce the amount of discretionary award5 against fees. Bursaries for those in rteed and awards for
academlc and other excellence continue to be avallable.
Our costs also rose Sn 2021122 by 16.7% in total, including an Increase in teaching costs of 14.5%.
Teacher numbers increased slightly as dld other areas. We recogni5è the importance of maintaining
approprl8te"staff-I pupil rations-and-investing in our staff,-partiGular.ly thos&w4thllrect_contacLwiih
the pupils on a day-to-day basis.
Academic year 2021122 saw another increasè In our investment In premises wlth the addttion of
£1,700,865 conslsting almost entSrely of the purchase of 144 High Street, Lewes, and the conversion
of the Mead House attic. This investment resulted in an Increase in our boriowings outstanding at the
end of the year of £771,910. TheTe was also 3 charge of £158,752 for repairs and renewals to our
buildings and grounds, as we made signlficant improvements to areas within the senior schoL)I.
li

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Overall, the Surplus for the year was £642,22712020121 £516,303). The Trustees are con5CIOUs of
the need to have funds available to cope with the current economit uncertainties and to enable
continued investment in property and people to enable LOGS to continue to provide our special
education.
The nature of accountln815 such that the fees for the autumn term of £1,944,976, whl¢h are involced
before the school holidays are included in debtors as they are due on invoicing, and indeed In some
tases have already been paid before the end of term. They are also included as creditors in Accrua15
end deferted incomelsee note 141 as they relate to the next academic year. This slightly distorts the
ratio between current assets and current liabilities but the Trustees are confident that cash in hand of
£2.659,898 on 31 August 20221£2,800,4111 and net Current assets of £781,59612021 £1,229,229)
are suffitlent to meet the working capital needs of the Trust.
b. Investment pollcy and performance
The Trustees have agreed an investrnent pollry to keep surpluses in cash or on shDrt term dep051t. 50 a5 to
improve the liquidity of the Trust.
c. Going Concèrn
After rnaking appropiiate Enquiries, the Trustee5 have a reasonable expectation thatthe cotnpany has adequate
re50urcestocontinue in operational existence fortheforeseeable future. For this reason, they continueto adopt
the£oingconcem basis in preparingthelinancial statements. Furtherdetails reEardingtheadoption of the going
concern basis can be found in ihe accountlng policSes.
d. Re5erve5 poIIcv
The Trustees regularty review the financial results and positlon, agalnst budget and forecast, and an
annual five year Long Range Plan as part of their stewardship of the School.
In recent years con5Tderable sums have been invested in new School building5 and the upgrading of existing
buildings and IT infrastrutture, to improve the teaching and pastoral facilities for our pupils. This form of
Investment will continue, although there will be Ilmlted capStal expenditure In academic year 2022123.
However. theTru5teeswantto ensurethefree reserves (Net CurrentAssets- unre5trictedl oftheschool continue
to improve. to provide enough fvnds to alleviate any rlsks that could materialise. With this in mind, theTru5tees
planned to have free reserves of £50Q,000 by the academic year 2022123. This level has been achieved earller
than plènned wlth 202U22. standing at £753.796. It is expected to continue at a simi13r level for 2022]23.
The Tnjstees considered the Charity has sufflclent assets tg meet the requirements to fund the ongoing
development of the School. The Chartyalso has a School Comblned Insurance poliry, coverlng property damage
and buslness interruption.
e. Funds held a$ custodlan
There are no funds held outside of Lewes Old Grammar School Trust or bythe Charity on behalf of third partie
12

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
TRUSTEES. REPORT IINCORPORATING THE STRATEGIC REPORT)
f. Related party relalonshlps
The details of the Charivs transactions with related parties are set out In note 25 to the financial Statements.
g. Trustew indèmnities
The Trustees, Dlrectors and Officers have thlrd party Indemnny provlsion up to £2.OCQ.000 durlng any period of
Insuran¢e frorn AXA Insurance Policy Number BM MLP 7059723.
Structurej governance and management
. Constltutlon
Lewe5 Old Grammar School Trust (the Charttyl is registered as a Company Limited by Guarantee, with
the liability of its members limited to £1 each by guarantee and was Set up by a Memorandum and
Articles of Association deed on 25 April 2015. The Charity has 3 registered charity number 1163491.
The principal object of the Charity 15 to provide the advancement of education of children at Lewe5
Old Grammar School. The school operates two Schools, the Senior School in the High Street. Lewes
and the Junior School in Morley House, King Henry's Road.
b. Governan¢e and management
The company is run in accordance with the Articles of Association by a Board of Trustees (the Board)
of at least 5 members and not more than 15. The names of the current Trustees are given on page l.
New trustees are appointed by the Board, on the basis of their eligibility, personal competence,
specialist skills and local knowledge. The composition of the Board is kept under constant review by
the Board.
The Board are artively looking for new Twstees wtth spectPic skill in Independent Educatlon, Health
related to child development and Estates.
Trustees retire at the fiTSt annual general meeting after their appointment, 2nd, if reappointed, by
rotation every three years. In general. trustees can only stand for re election, for a maximum of
three further terms.
13

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCORPORATING THE STRATEGIC REPORT)
Structurej governan￿ and management Icontlnuedl
The Board meets onee a tem as a minimum lo formally review the companV8 aff8lr$ 2nd to receive
reports from the head and ils committees. There are currently four commillees of the Board,.
The Nomination5 and Remuneratlon Committee (Chalr Andrew Ogden},.
The Finance and Property Committee (Chair 105eph Lightl
The Education Commlitee Ichairjanine Brooks) and
The Health and Safety Committee (Chair Joseph Llghtl
Thèse Board meeting5 comprise trustees, and as appropriate teacher5 and other members of staff.
The head5 of the Senior and Junior schools attend the Board and flnance and education committee
meetings.
In addition to the committees, Amanda Clarke acts as SafeEuardln8 Trustee and she is supported by
other trustees as appropriate.
The compositlon and terms of reference of these committees are kept under regular review and the
chairs are elected annually at the annual general meeting.
The day to day running of the School is delegated to the Headmaster, assisted by the Senior Leadership
team ISLTI. with strategic decisions belng taken at Board level, takinE into account advice from the
SLT.
The Chartty encour3ges all employeesto be fully invoived in the affairs of the school and both teaching
and support staff meet regularly to ensure efficient and constructive communication at all level5.
Robust policies exist to fu￿11 the Charl￿S commitment to develop diversity of staffing acr055 all
disciplines through equal opportunity pglicies, tralnlng and practical action.
c. Policies adopted for the Inductlon and tralnlng of Trustees
New Trustees are indurted into the way the School works by di5CUS5ion with the Chair of Trustees,
The Head and the Bursar who is also the Clerk to the Board. They receive an information pack about
the S¢hool and its objectwes as well as the Guidelines for Governors, issued by the Association of
Governing Bodies of Independent Schools IAGBISI and approved by the Independent Schools Councll
IISCI, and the TTUStees,' Handbook of practice5 and procedures specifit to Lewes Old Grammar School.
All trustees undertake regular safeguarding training and are a150 encouraged to attend training
courses for new GoveTnors and all Govemor5 are encouraged to go on relevant cour5e5 to keep up to
date.
During 2022.23, the Board will be revising its Trustees. handbook to ensure that it Is in line with best
practice. a5 contained in the Charity Governance Code.
14

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCORPORATING THE STRATEGIC REPORT)
strurture* govemance and management l¢ontlnued)
d. Pay pollcy for key management personnel
Rewnuneration is set by the Board. with the poliry oblective of providing appropriate incèntives to
encourage enhanced performance. recruitment and retention, and of rewarding fairly and responsib
contributions to the Companfs success.
The remuneratÉon of key mana8ement personnel is set by the Remuneration Committee based on
benchmarkin8, performance and target attainment. Key management personnel are considered to be
the Heads of the Senior and Junior Schools and the Bursar.
The Charty aim5 to recruit, subject to experience, at the relevant polnt within its pay ￿ale.
e. Financlal rlsk management
The Trustees have a55essed the major risks to whlch the company Is exposed, In partlcular those
related to the operations and finances of the companyi and are 5ati5fied that systems and procedure5
are in place to mitlgate exposure to the malor risks.
f. R15k Management Objectlves and Poll¢les
TheTTUStees are responsible for the Identification and management of risk. and forseeking to mitlgate
the major risks to whlch the Charity is exposed.
A detsiled review of the strategic and operations rlsks to which the charity 15 exposed 15 undertaken
annually at the beginning of the academic year by the full Board. Actlon5 agreed to mitigate risks are
delegated to the Senior Leadership Team in each of the areas of their ￿SponSibl11ty.
The Trustees have assessed the major rLSks to which the company and the group are exposed, In
particular those related to the operatlons and finances of the company and the group* and are
satisfied that systems and procedure5 are in place to mitigate exposure to the major rlsks.
Princlpal risks and uncertaintles
The principal rlsks to which the School15 exposed and which are outside the control of the Trustees
are the potential impart on the abillty of parents and prospective parents to contSnue to fund their
children's education caused by politlcal and economic factors and changes in the regulatory
environment introduced by regulators. Being a charity, the School currently enjoys a number of
benefits the removal of which would potentlally cause financial difrieulties.
The Trustees seekto mitigate the former risk by marketlng and Increasing contacts with feederschools
and by seeking to ensure that fee levels remain affordable.
The School is a member of ISC, ISBA and AGBIS through which the Trustees are kept aware of
rogulatory developments and are able to make provisions as necessary.
15

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCORPORATING THE STRATEGIC REPORT)
Strurture, governan￿ arid management Icontlnued)
Significant rlsk5 wrthin the control of the trustees, and the steps iaken to mltigate these rlsks are
principally..
Educ8tiDn regulatory compliance. The School operates in a hlghly regulated sector, particularly in
areas of safeguarding and child protertlon. The responsibility for Compliance 15 led by the Senior
Management Team and administered by the Compliance and HR Manager.
The Headmaster is the Designated Safeguardin8 Lead IDSLI and the Heafth Manager 15 the DDSL for
the Senior School and dea￿ with staff training and all the Tecord keeping. In the Junior School there is
a dedicated DDSL. There are a further nine Safeguarding Officers. In addttion to this there are twelve
staff who are trained to identify Issues of mental health in chlldren and respond approprlately.
All appointed staff and any profession31 advisers have access to all the appropriate information and
support available to the School through variou5 professional bodies to ensure that the School is up to
date with all current legislation and statutory requirements. The School 8dhere5 to both the regulatory
requirements of the Local Safeguarding Board IEast Sussex County Council) and the Independent
school's Standards Regulations.
Health and Safety. The Charity strives to ensure that staff are able to work and pupi15 study in a safe
and supportive environment and that the policies and procedures and training are in place in all
aspects of human resources and health and safety so that the School is fully compliant. The school has
an integrated Health and Safety IT platform.
• Reputational damage. Where there is a risk of litSgatlon. the School will appoint the appropriate
professional advisers and purchase the relevant insurances using education specialist brokers to
ensure that we have the appropriate cover. Complaints can be damaging to the Charity's reputation
and are dealt with promptly by the Head and the Trustees are involved as relevant.
Competition. The market in which the Charity operates Is very competitive and in order to maintain
demand, we monttor developments in education to ensure that pupi15 always receive a broad and
varied curriculum. The School's ethos 15 ￿ntred on the individual and the resources requirèd to deliver
a first class education supported by a dedicated pastoral structure.
Approved by the Board on 28 March 2023 and signed on its behalf by-.
W Telford Ichairmanl
16

LEWES OLD GRAMMAR SCHOOL TRUST
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Thè Trustees, who are also the Directors of Lewes Old Grammar School Trust Limited for the purpose
of company law. are responslble for preparlng the Trustees, Report (incorporating the Strategic
Report) and the account5 in accordance with applicable law and United Kingdom Accounting
Standard5 (United Kingdom Generally Accepted Accountlng Practice).
Company law requires the Trustees to prepare accounts for each financial year which give a true and
falr vlew of the state of affairs of the charlty and of the Incoming resources and application of
resources, including the income and expendtture, of the charitable company for that year.
In preparing these accounts, the Trustees are requlred to..
select suitable accountlng polScles and then appty them conslstently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and PTudent- and
prepare the accounts on the going concern basi5 un5ess it is inappropriate to presume that the
charity will continue in operarlon.
The Trustee5 are responslble for keeping adequate awounting records that disclose with reasonable
accuracy at any time the financial posltion of the charity and enable them to ensure that the accounts
comply WTth the Companie5 Act 2006. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detertion of fraud and other
irregularities.
17

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE LEWES OLD GRAMMAR SCHOOL TRUST LIMITED
We have audited the financial statements of Lewes Old Grammar School Trust Ithe 'charitable
company'l for the year ended 31 August 2022 whlch compromise the Statement of Financial
Activities, the Balance Sheet, the Cashflow Statement and notes to the financial statements. The
financial reporting framework that has been applied in their preparation is applicable law and
United Kinsdom Accounting Standards, including Financial Reporting Standard 102 The Financial
Reporting Standard appllcable in the UK (United Kingdom Generally Actepted Accountin8
Practice).
In our opinion. the finèneial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 August
2022 and of its incoming resources and application of resources, including its income and
expenditure, for the year then ended;
have been properly prepared in accordance wlth United Kingdom Generally Accepted
Accounting Practice.. and
have been prepared in accordance with the requirements of the Companies Art 2006.
Basi5 Of opinlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII
and applicable law. Our responsibilities under those star)dards are further described in the
Auditor'5 responsibilities for the audit of the financial statements section of our report. We are
independent of the charitable company in accordance with the èthical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethical standard,
and the provisions available for small entities, and we have fulfilled our ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our oplnion.
Conclusions relating to golng concern
In aiJditin8 the financial statements. we have concluded that the trustee's use of the going
concern bas15 of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material vncertainties relating
to events or conditions that, individually or collectively, may cast doubt on thè charitable
company's ability to continue as a Boing concern for a period of at least twelve months from
when the financial statements are authorized for issue.
Our responsibilities and the Yesponsibilitles of the trustee's with respect to going concern are
described in the relevant sections of this report.
18

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
INDEPENDE￿[ AUDITOR'S REPORT
TO THE MEMBERS OF THE LEWES OLD GRAMMAR SCHOOL TRUST LIMITED
other Informatlon
The other information comprises the information Sncluded in the annual report, including the
trustee's report, other than the financial statements and our auditor's report thereon. The
trustees are responsible for the other information. Our opinion on the financial statements does
not coverthe other information and, except to the extent otherwise explicitly5tated in ourreport,
wè do not express any form of assurance conclusion thereon.
In connection wlth our audit of the financial Statements, our re5ponslbility IS to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained in the audit or othernise appears to be
materially misstated. If we identify such material inconsistencies or apparent material
misstatement5, we are required to determine whether there is a material misstatement in the
financial statement5 or a material misstatement of the other information. If, based on the work we
have performed. we conclude that there is a material misstatement of this other information, we
are required to reportthatfact.
We have nothing to report in this regard.
Opinlons on other matters prescrlbed bythe CompaniesArt 2006
In our opinion, based on the work L5ndertaken in the course of the audit..
the information given in the trustees, report (incorporating the strategic report and the
directors report) for the financial year for which the financial Statements are prepared Is
conslstent with the financial 5tatements.and
the strategic report and the directors, report have been prepared in accordarice with
applicable legal requirements.
Matters on whlch we are required to report by exception
In the light of our knowledge and understanding of the chartiable company and its environment
obtained in the course of the audit. we have not identified material misstatements in the strateglc
reportand the dirertors. ￿pOrt.
We have nothing to report in re5pett of the following matters In relation to which the Companles
Act 2006 requires us to report to you if, in our opinion-
adequate accounting record5 have not been kept. or returns adequate for our audtt have
not been recelved from branches notV151ted by us; or
th&financlaL&tatEm￿ts a[Lgt in agreementwith the accounting records and returns; or
certain disclosures of dlrector5' remuneration specified by law are not made: or
we have not received all the information and explanation5 we require: or
the directors were not entitled to prepare the financial statements in accordance with
the small CDmpanies regime and take advantage of the small companies, exemptions in
preparing the trustees, report and from the requirement to prepare a strategic report.
19

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TOTHE MEMBERS OFTHE LEWES OLD GRAMMARSCHOOL TRUST LIMITED
Responslbllltles of trustees
A5 explained more fully in the trustees, responsibllitles statement, the trustees (who are also the
dirpctor5 of the charr(able company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair vièw, and
for such internal contrul as the trustees determine is ne¢e5sary to enable the preparation of finan¢ial
statements that a￿ free from material misstatement, whether due to fraud orerror.
In preparing the financial statements, the trU￿ee5 ale responslble for assessing the charitable
company's ability to continue as a ÈoinB concern, disclosing, as applicable, matters related to goillg
concern and using the goinE concern basis of accounting unless the trustees either intend to liquidate
the charitable company or to cease operatlons, or have no reallstic alternative to do so.
Auditor'5 responslbllities for thè audlr of the flnancial Statements
Our objective5 are to obtain reasonable assurance 3bout whether the financlal statements as a whole
are free from material mi55tatement, whether due to fraud or error. and to Issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of assurance, but 15 not a guarantee
that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when
it exists.
Misstatements can ariso from fraud or error and are considered material If, rndividually or in the
aggregate, they could reasonabty be èxpected to influence the economic decisions of users taken on
the basi5 of these financlal statements.
Irregularities, includlng fraud. are instances of non-compliance with laws and regulatlons. The extent
to which our procedures a￿ capable of detettlng Irregularities, including fraud. is dètailed below.
Extent to whld) the audlt was considered capable of detectlng Irregularltles, incSudln8 fraud
The objectives of our audit, in respect to fraud, are.. to identlfy and assess the risks of material
misstatement of the financial statements due to fraud; to obtain sufflcient appropriate audit evidence
regarding the assessed risks of material misstatement due to fraud, through designlng and
implementing appropriate respon5e5,' and to respond appropriately to fraud or suspected fraud
identified during the audit. However, the primary responsibility for the prevention and detection of
fraud rests with both th05e charged with governance of the entity and Its management.
Our approach was as follows..
We identified areas of laws and regulations that could reasonably be expected to have a
m3terial effert on the financial statements from our general sector experience, and through
discussion with the trustees and other management las required by auditing standards), and
discussed with the trustees and other management the pollcies and prucedures regardlng
compliance with law5 and regulatiolls Isee belowl,.
We i(lentified the following areas as those most likely to have such an effert: health and
safety,. General Oata Protection Regulatlon IGDPRI; fraud- bribery and corruption. school
inspections, DBS checks, employment law and Keeping Children Safe in Education under
Section 175 of the Education Act 2002. Auditing standards limit the requlred audit procedures
to identify non-compliance with these laws and regulatioThS to enquiry of the trustees and
other management and itbspection of regulatory and legal correspofidence, trf any. The
20

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMrfED BY GUARANTEE}
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE LEWES OLD GRAMMAR SCHOOL TRUST LIMITED
Identrfied actual or suspected non-compliance w35 not sufficiently significant to our audit to
result in our response being identified as a key audif matter.
We considered the legal and reEulatory frameworkg dlrectly applicable to the financlal
statements reporting framework IFRS 102, the Companies Act 2006 and the Charitie5 Act
20111 and the relevant tax compliance regulations In the UK.
We considered the natyre of the charitable compan¥s uperatlon5, the Control envlronment
and financial performance.
We communicated identified laws and regulatKJns throughout uur team and remained alert
to any indications of non-compliance throughout the audlt.
We considered the procedures and contro15 that the charitable company has established to
?ddress rbsks identified, or that otherwise prevent, deter and detect fraud; and how senior
management monitors those prosrammes and controls.
Based on ihls understandlng we designed our audit procedures to identtfy non-compliance w￿h such
laws and règulations. Whcre the risk was considered to be hi8her, we performed audit proceduros to
address each identified fraud risk. These procedures Included: testing manL4al journals- reviewing the
financlal statement disclosures and tesling to supporting documentatlon; performlng an3lytical
procedures; and enquiring of management, and We￿ designed to provide reasonable assurance that
the financial st3tÈments were free from fraud or error.
Owing to the inherent limitations of an audSt. there is an unavoidable rlsk th* we may not have
detected some material mlsstatements in the financial statements, even though we have properly
planned and performed our audit In accordance wlth auditing standards. For example, the further
removed non-compliance with Saws and regulations lirregularitiesl is from the events and transactions
reflected in the finantlal statements, the less likely the inherently limited procedures requlred by
auditlng standards would Identrfy it. The risk is also greater regardit)g irregularities occurring due to
fraud rather than error. as fraud Involves intentit>nèl Concealment. forgery, collusion. omission or
misrepresentation. We are not responslble for preventing non-compliance and cannot be expected to
detect non-compliance with all laws and regulatlons.
Use of our report
This report is made solelytothe charitable company's members, as a body. in accordance wlth Chapter
3 of Part 16 of thè Companie5 Act 2006. Our audit work has been undertaken so that we might state
to the charitable company's member5 those matters we are required to state to them in an auditors,
report and for the no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the charitable company and the charitable company's
members, as a l)ody, for our audit work, or for the opinions we have formed.
TL 4 r7ts4)
Mark Cummlns FCCA Isenlor Statutory Auditor)
for and on behalf of TC Group
ststutory Audltors
office- SteyninE, West Sussex
Dated.. I i 2oiS
21

LEWES OLD GRAMMAR SCHOOL TRUST
{LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL AcfiviTIES
(INCLUDING INCOME & EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST2022
Unrestrlcted
Funds
DÈslgnated
Funds
Restrlcted
Funds
Totsl
2021
Total
2021
Note5
Intomingfrom..
Donations and legacies
Ch8ritsble activities
301
14.673
14,974
8,733,066
12,125
8,760,165
65.203
7,406.748
8.733.066
Investments
12,125
8.745A92
1.815
Totsl Income
14.673
7.473,766
Expenditure on:
CharStable activities
8.110.672
7,266
8,117,938
6.957,463
Total expendltu
8.110.572
7.266
8.117.938
6,957,463
Net incomè I lexpendituie)
634,820
7A07
642.227
516,303
Tiansfer between fvnds
18
13,038
113,0381
Net movement in funds
647.858
{5,6311
33,431
27￿00
642.227
516,303
4,930,702
Fund balance5 brought forward
Fund balan¢es carrled forward
5A05.604
7,970
7,970
5A47.005
6.053A62
6.089232
5,447.005
All income and gains for the period are recognised above. All of the Covnpany's activities are classified
as cDntinuing.
The statement of financial activities a15D complles with the requirements for an income and
expenditure account under the Companies Act 2006.
22

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
BALANCE SHEEr
ASAT31 AUGUST2022
2022
2021
Fraed assets
Intanglble assets
TangSble assws
Notès
li
12.575
12,620.076
12.632.651
12,575
11.071,388
11,083,963
Current assets
stocks
Debtors
Cash at bank and in hand
3,291
2.196,533
2,659,898
4￿59.722
2.758
2,155,223
2,800.415
4,958,396
13
Creditors: amounts falllnz duewlthln one
year
14
{4X178.1261
{3,729,1671
Net current asset5
781.596
1.229.229
Total assets less current liabllltle5
13A14247
12,313,192
Creditors: amounts fallin% due after more
than one year
15
(7.325.015)
16,866,187)
Net assets
6,089232
5,447,005
Represented by:
Restricted funds
33,431
Unrestrlrted funds
General funds
6.053,462
7.970
5.405,604
Designated funds
7,970
6.061A32
5,413.574
6,089,232
5.447.005
The accounts were approved by the Board on 28 March 2023.
W Telford Ichalrmanl
Company Re8istratlon No. 09561129
23

LEWES OLD GRAMMAR SCHOOL TRUST
{LIMITED BY GUARANTEE)
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST2022
Notes
2022
2021
CH5h flows from opèrating attivttles
20
L471.051
1,978,867
Cash flowsfvom irwe5tlng actlvltles
Purchase of tangible ffixed assets
12
I2,[￿,954)
1480,3721
Sale proceeds frotn fJxEd 4sset5
800
Interest received
11125
1.815
Net cash from Investing a¢tlvltles
11.992.029)
1478,5571
Cath fFows from financinB artlvltles
Loan movernent
573.857
1185.2981
Interest payable
1193.3961
1194,4441
380,461
1379,7421
Intrea5e I Idecrea5el in cash and ￿$h
equlvalent5
1140.5171
1,120.568
Cash and tash equlvalents at stsrt otyear
2,800A15
1.079.847
Cash and cash equlvalents at end ol year
2.659.898
2,800,415
All cash 15 ca5trt at bank and in hand.
24

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
ststulory Inforniation
Lewes Old Grammar School Trust is a charitable company, limited by guarantee, reglstered In England
and Wales. The charitable company's Tegistered number and registered office address can be found
on the legal and administrative information page. In the event of the charitable company beingwound
UP• the liability in respect of the guarantee 15 limited to £1 per member of the company.
Accounting pollcles
2.1 Basis of preparatlon
The financial statements have been prepared In accordance with Accounting and Reporting
by Charities- Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wlih the Flnanclal Reporting Standard applicable In the UK IFRS1021
leffectlve l January 20151 Charities SORP IFRS1021, the Flnancial Reporting Standard
applicable iii the UK and Republic of Ireland IFR51021 and the Companies Act 2006.
Lewes Old Grammar School Trust meets the definition of a public benefit entity under FRSIO2.
Assets and Llabilities are Inltially recognised at hsstorical cost or transaction value unless
otherwise stated In the relevant accounting policy notelsl. There a￿ no material uncertainties
obout Lewe5 Old Grammar School Trusvs ability to continue as a going concern.
The fiThan¢lal siatements are prepared In Sterling, which is the functional currency of the
school. Monetary amounts in the financial statement5 are rounded to the nearest £
2.2 Income
School fee income is accounted for on a receivable basis and ttsnslsts of charges bllled for the
school year ended 31 Au8USt 2022, less bursaries and allowan￿5. Fees received for education
to be provided In future year5 are carried forward as deferred income.
Pupil deposits and fees in advance scheme contracts are those fee5 received In advance of
education to be provided in future years under a specific contract. The fees are held wtthin
the unrestricted reseNe5 Of the school until taken to income to match liabilities in the term
when used or refunded.
Donatlon5 are accounted for as received by the school.
Grant income and irtvestment income is accounted for In the period in whlch the school is
entltled to receipt.
2.3 Expenditure
Expenditure is accounted for on an accruals basis. Overhead and other costs not direct
attributsble to a particular functional activtty are Included within sUPPOrt Costs. The
irrecoverable element of VAT 15 included with the item of expenses to which it relates.
25

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
2. Accountlng pollcles {contlnuedl
2.3 Expendlture Icontlnuedl
Governance costs comprise the costs of running the charity, including strategic Trustees, and
all the costs of complying with consEltutional and statutory requirements, such as ihe costs of
Board and Committee meetings and of preparing statutory accounts and satisfying public
accountablllty-
2.4 Intanglble fixed assets
Intangible assets are capitalised and recognised when future economic benefrts are probable
and the cost or value of the asset can be measured rellably.
Intangible assets are initially recognised at cost. After recognition, under the cost model.
intangible assets are measured at Cost less any accumulated amortisation and any
accumulated impairment10sses.
Amortisation is provided on intangible assets at rates calculated to write off the cist if each
asset on a straight-line basis over its expected useful life.
Amortisation is provided on the following basi5'.
School crest
Not amortised
2.5 Tanglble flxed assets and depreclatlon
All assets costing more than £500 are looked at on an individual basi5 and capitalised rf
approprlate. Tangible fixed assets otherthan freehold tand are stated at cost less depreciation.
Depreciation is provided at rate5 calculated to write off the c05t less estimated residual value
of each asset over its expected useful life, as follows..
Freehold land and assets under construction are not depreciated
Freehold bulldings
2% straight line
Fixtures, fittings & equipment 16.66%/5%133% straight line
M￿Or vehicles
25% reducing balance
2.6 Leaslng commitments
Rentals paid under operating leases are charged to income as incurred.
2.7 Stock
Stock is valued at the lower of cost and net realisable value.
26

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
2. AceountinB pollcles l¢ontlnuedl
2.8 Penslons
The charltablÈ Company operates a deflned contrlbutlon pension scheme and the pension
charge represents the amounts payable by the company to the fund in respect of the year.
2.9 Accumulated funds
Unre5trlcted funds these are fvnds whkh can be used In accordance wfth the charltsble
objects at the discretion of the trustees.
Designated funds- these are fijnds set aside by the trust@@s out of unrestrirted gèneral funds
for spetthe future purposes or projeci5.
Restricted funds-th@se are funds whlch are to be used In accordance wlth spÈcfjPic restrictlons
imposed by donors orwhich have been raised by the school for particular purposes. The costs
of raising and administering such funds are charged against the specific fund. The aim and use
of each restricted fund is set out in the notes to the financial statements.
Further explanations of the nature and purpose of each fund are included In the notes to the
accounts.
110 Cash at bank and In hand
Cash at bank and In hand includes cash and short term hlghly Ilquld Investments. The Trustees
seekto use short and medium term deposits where posslble to maxlmlse the ￿tUrn on monles
held at the bank and to manage cash flow.
2.11 Debtors
Trade and other debtor5 are recognised at the settlement amount due after any trade
discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.12 Credltors and provlslons
Crediturs and provision5 are recu8nised where the charity ha5 a present obligation resulting
from a past event that will piobably result in the transfer of funds to a third party and the
amount due to settle the obligation can be measured or estimated reliably.
27

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
2. Accountlng poll¢les leontinued}
2.13 Crltlcal acfountlng e5tlmates and Judgements
In the application of the school's accountlng policies, the trustees are required to make
judgement5, estimates and assumptions about carrying amount rf assets and liabilities that
are not readity apparent from other sources. The estimates and associated assumptions are
based in hlstorlcal experience and other factors that are considered to be relevant. Actual
result5 may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accountln8 estimates are recognlsed in the period which the estimate 15 revlsed.
The trustees do not consider that there are any critical estimates or areas of judgement that
need to be brought to the attention of the readers of the financial ststements.
3. Turnover
The turnover of the school is wholly attributable to the objects of the school a5 Stated in the
Tru5tees' Report and is earned entirely within the UK.
Net Income/lexpenditure)
This 15 Stated after ¢hèT81118=
2022
2021
Depreciatio
stock charged as an expense
Operating lease payments
Auditors, remuneration- audit servi￿5
426,723
393,601
S33
655
122,297
13,080
86,512
12,300
Income from donatlons and legades
2022
2021
Other donation5
14.816
35,012
Government grants
158
30,191
14,974
65,203
28

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
Income from charitable artivliles
2022
2021
Gross school fees
10,363.157
9,161.352
Bursaries, 5Eholar5hlps and discounts
Nèt school fees
12,392,670)
7.970A87
12,171,591)
6,989,761
Sthool trips and activlues Income
Catering and transport Income
131,729
9,601
630,850
407,386
Net School fees
8,733,066
7,406,748
7. Investment income
2022
2021
Interest received
12,125
1,815
Totsl expendlturn
Staff costs
Depredatlon
Othèr
Costs
Total
2022
Total
2021
Charitsble actlvltles
Teaching ¢osts
Welfaro costs
Premises costs
4,005.106
130,880
249,258
691,099
5,076,343
30,552
602,641
792,836
731,722
433,487
2.560,686
23,634
4,607.747
944.575
1,34Z.607
1,168,823
8.063,752
54,186
4,147A03
707.668
1,133,052
916,903
6.905.426
52,037
20,859
361,627
4.237
426,723
Support Costs
Total charitable actlvltles
Expendlture on governance
Total expendlture
5,106,895
426,723
2,584,320
8,IIZ.93R
6.957,463
Support Costs include goveinance costs, of which payments to the auditor5 of £13,08012021'. £12,300
paid to previous auditors) for audit fees. No fees were paid to the auditors for non-audit servlces In
2022 or 2021.
Trustee5
None of the trustees lor any persons connerted with them) recelved any remuneration during the
year. There were no reimbursed expenses thi5 year.
29

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
10. Employees
Number of employeès
The average number of employees duringthe year was as follows..
2022
Number
108
2021
Number
105
Teachers
Finance
Maintenance
Administration
Catering
12
io
io
147
138
EmplDyment Costs
2022
2021
Wages and 5alarles
Social security costs
Other pension c05t5
4.390,S78
428.023
288,294
5,106,895
4,095,844
371,365
258,236
4,725,445
The above employment costs in¢lude settlement amounts to former employees, the terms of which
are confidential.
The number of employees whose annual remuneration was £60.000 OT wnore were:
2022
2021
Number
Number
£60,000- £69,999
£80,000- £89.999
£90,000- £99,999
£I40.Oc￿1- £149,999
£150,OCKJ- £159.999
Contiibutions totalling £29,249 12021.. £38,094) were made to pension schemes on beha￿ of
employee5 whose emolurnents exceeded £60.000.
The total employee benefrc5 (including ER'S Nl and pension) of key management personnel of the
school during the year were £611,50812021: £495.7071. Key management during the year comprised
the Senior Leadership Team.
30

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
11. Intanglble flxed assets
Cost
School Crest
At l September 2021
At 31 August 2022
12,575
12,575
Net book value
At 31 AuÉust 20Z2
12.575
At 31 August 2021
12,575
12. Tan8lble fixed assets
Freehold
property
Mvtor
Vehlcles
Flxtures,
f ittings &
equipment
Tatal
Cost
At I September 2021
11,873.862
124,396
3,192,183
15.190.441
Additions
1,71X),865
304.089
2,CIYI,954
Disposals
19.9561
11,9781
11,272,140)
11,284,074)
Transfer
64,9551
64,955
At ai August 2022
13N99,816
122,418
2,Z89.087
15,911,321
Depretlatlon
At I September 2021
1,699.934
86,822
2,332,297
4,119,053
Charge for the year
159,494
9,370
257.859
426,723
Ellmlnated on d￿PoS31
14281
11.746}
1.252.357)
11,254.5311
Transfer
17,6111
7.611
At 31 August 2022
1.851,389
I,Y15NIO
3,291,245
NÈt book value
At 31 August 2022
11,648,4Z7
27.972
943,677
12.620.076
At 31 Au8USt 2021
10,173,928
37,574
859,886
11.071,388
Included in Land and buildings is freehold land at valuation of £4,000,SOD12021: £4.OCx),S001. whlch
is not depreclated. The land, with an original cost of £3A33.33412021- £3,833,334) was revalued as
at September 2015.
31

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
13. Debtors
2022
2021
Trade debtors
2.027.278
1,960,744
Prepayments and accrued Income
144.365
43,455
Other debtors
151,024
1196.533
2,155,223
14. Credltors: amounts falling due wlthin one year
2022
2021
Bank loans
Fees in advance
Tradè treditor5
Taxes and social security costs
Other creditors
Accruals and deferred incomè
271AS9
484.736
142,174
102,306
84,595
2,992.856
198,053
523.464
136,283
94.580
87,401
2,689,386
4,078.126
3,729,167
Deferred income represents fees due for the Autumn term 2022.
Fee deposits may be returned upon gtVin8 one term's notice of thè parents, intentlon to remove the
child from the school.
The aggregate amount of creditors falling due within one year for which security ha5 been glven is
£271,45912021.' £198,053). See note IS for details of the secured asset5.
15. Creditors: amounts falling due after more than one year
2022
2021
Bank loans
Fees in advan¢e
Retained depostts
5,862.113
1,127,005
335,897
5.361,662
1.140,680
363,845
7.325.015
6.866,187
32

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
15. Credltors: amounts falllng due after more than one year Icontlnuedl
Included within the above are amounts falling due as follows..
2022
2021
Between one and two years
Bank loans
271,459
204,322
Between two and five years
Bank loans
1,200,258
653.310
Over five yeaT5
Bank loans
4,661R55
4,504,030
The aggregate amount of creditors falling due after more than one year for which securlty has been
iven amounted to £5,862,11312021.. £5,361,662). These amounts have been secured by first fixed
legal tharÉes in favour of Lloyds Bank plc over the freehold propertie5 of the Trust.
16. Pen51on commltments
The School operate5 a deflned contribution pension scheme. The assets of the Scheme are held
separately fTQm those of the School In an independently administered fund. The pension cost charge
represents contrlbutlons payable by the School to the fund and amounted to £288,294 12021..
£258,236). Contributions totalling £50.67912021.. £44,449) were payable io the fund at the balance
sheet date and are included In creditors.
17. Share capital and control
The company is Ilmited by Éuarantee and has no share capltal. In the event of a winding up, each of
the trustees undertakes to contribute to the assets of the trust such amounts as may be required, not
exceeding £1.
No one party has overall control of the charty.
33

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
18. Summary of fvnd movement
Movement In Funds
Balance at
I Septern￿r
2021
Balance at
31 August
2022
Incomlng
Re50urce5
Resources
Expended
Transfers
Unrestrlcted funds
Designated fund5:
Morocco fund
7,970
7,970
7.970
General reserves
5,405,604
5,413,574
8,745,492
8.745.492
18.110.6721
18,110,672]
13,038
6,053,462
6.061,432
Restricted fund5:
Richardson fund
Music & Drama fund
Sport fund
Design & Technology fund
PTA furid
Falrview fund
Dowley fund
Cameron Moore fund
Green United
UK Germany Connection
7,357
4.841
3,968
4,576
1,387
9,246
556
1,5(K)
17.3571
378
5.219
4.704
5.575
736
999
11,310
17,0161
15.6811
556
1,500
250
1,0
14,673
12501
1,000
27,800
33.431
17,2661
113.0381
Total funds
5,447,005
8,760.165
18,117,938)
6,089.232
The school raises charitable funds and donates them to Education forAII, a registered Moroccan NGO,
which supports 8ir15 from rural communities of the High Atlas Mountains giving them the opportunty
ro continue their education beyond primary School.
The Richardson fund relates to a donation received to be used towards supporting the tuition fees for
a pupil. A transfer wa5 made during the year to unrestricted reserves relating to fees in advance.
The Music and Drama fund relates to donations received which, along with any 8ift aid claimed, will
be used to advance the Drama 2nd Music activitie5 and curriculum in the school.
The Sport fund relates to donatlons received which, along with any gift aid claimed, will be used to
advance the Sport activities and curriculum in the school.
The Design & Technology fund relates to donations received which, along wlth any gift aid claimed,
will be used to advance the DesFgn & Technology activlties and curriculum In the school.
34

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
18. Summary offvnd movement Icontlnuedl
The PTA fund relates to funds received to reimburse the Trust for spectfic agreed expenditure.
Translers to re#rlcted funds in the year relates to capltal expenditure.
The Fairview fund can be used for any educatlonal or fabric related purpose within the school
followlng agreement by the donor.
The Dowley fund relates to a donation received to be used towaTds SUPPOrtlng the tuition fees for a
pupil.
The Cameron-moore fund relates to the gift aid claimed for payments made towards a pupil'5 tuition
from an unrelated third party. The fund is to be used for e*(racurricular activities, school irips and the
purchase of educatlonal sUPPOrt equipment and mateTial5.
The Green united fund a grant of £1,000 was recelved to be used towards fosterlng exchanges
between our students and German ones.
The UK Gemian Connection fund Green United is an organisation Set up by University of Sussex. who
provided a grant of £250 for use to connett all the schools In Brighton and Lewes wtth experts to
support environment action.
19. Analysls of net assets between funds
Unrestrlcted
fvnd5
Re5trlcted
funds
Total
Fund balances at 31 August 2022 are represented by..
Tangible fixed assets
Intsngible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors.. amounts falling due in more than one year
12.620,076
12,575
4,831,922
4,078,1261
{7.325,0151
6,061,432
12,620.076
11575
4,859,722
14.078.126)
17,325,0151
6,089.232
27,800
27,800
Unrestricted
funds
Restrlrted
funds
Total
Comparatlve Fund balances at 31 August 2021 are
represented bv:
Tangible fixed B55ets
Intangible flxed a55ets
Current assets
Creditors.. amounts falling due within one year
Creditor5'. amounts falling due In more than one year
11.071,388
12.575
4.924.965
13,729,167)
16,866,187)
11,071,388
12,575
4,958,396
13.729.167)
16,866,187>
33.431
5,413,574
33,431
5,447.005
35

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
20. Net cash Inflow/loufflow) from operating artlvltles
2022
2021
Reconciliation to changes in re50urce5
Nèt Sncome
Interest recefved
Interest paid
Depreciation of tangible fixed assets
loss on disposal of fixed assets
Ilncreasel/decrease in sto¢k5
Ilncrèa5elldecrease in debtors
Incre￿e/{deCrea5el In creditors
642,227
(12,1251
193.396
426,723
28.744
15331
141,3121
233,931
516,303
11,8151
194,444
393,601
7.780
16551
77,270
791,939
1,471,051
1,978,867
Zl. Analysls of changes In net debt
Atl
September
2021
Cash flow5
At 31 August
2022
Cash at bank and in hand
Oebt due within l year
Debt due after l year
2,800.415
1198.0531
15,361.6621
I2,759,3￿)
1140.5171
659.898
173,4061
1271,4591
1500.4511 {5,862,1131
1714.3741 13,473,674)
22. Commltments under operating leases
At 31 August 2022 the company had total eommitments under non-cancellable operating leases as
follows:
Land & 8uilding5
2022
Other
2021
2022
2021
Expiry date-.
Within one year
Between two and fSve years
123,190
169,134
83,992
200,429
53,841
36

LEWES OLD GRAMMAR SCHOOL TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
23. Related party transartions
Durlng the year the Trust paid J E and T E Laker, J E Laker being the farther of T E Laker (Bursar and
Clerk to the Tru5teesl, a total of £4,01312021- £4,284) for rental space to store school property. This
is paid via manaEing agent, Courtney Commercial Ltd. At the balance Sheet date a £117 credit was on
the account a5 against £7 being outstanding in 2021 and15 included in creditors. T E Laker is a majority
owner of the rental spa￿.
During the year the 5thool engaged Whyte Photography, opeiated by P Whyte, the husband of C
Whyte (Head of the Junior School), for photographic servlces totalling £5,64212021- £1,720). At the
balance Sheet date £nil12021- £nill was outstanding and included in creditors.
During the year thè school T whyte, the son of C Wh￿e IHead of the Junlor school). was employed by
the school for marketing services and received a total remuneration over the period of £1,57112021
£2,574)
During the year the school enga8ed M D J Light Bros Ltd for seTvices toialllng £2,78212021- £1.7641.
a company of which J M Llght la Trustee) was a director. At the balance sheet date £14212021- £1051
was outstanding and is Included in creditors.
S Blewitt, the wife Df R l Blewitt (the Headmasterl, is employed by the school and receNed a total
remuneration over the period of £27,30212021: £26,418).
24. Compayatlve Statement of Financlal A¢tlvlties- 31 August 2021
Unrestrfrted
Fund5
Designateil
Fund5
Restwlcted
Funds
Totsl
2021
Incomlng from;
Donations and legacies
Charltable attivlties
37,155
7W16.748
1.815
7,439.718
65,203
7.406.748
I￿15
7.473.766
7A06.748
1.815
Investments
Total Income
7A73,766
Expendlture on:
ChaTitsble attivltie5
.946A74
6,946N74
10,989
10.989
6.957,463
6.9_57 463
TntsFexpendlturé
Net income I lexpendlturel
493,244
23x159
516303
Transfer between funds
a2.974
132,9741
Net movement In fvnds
Fund balances brought forward
Fund balan¢e5 carrled forward
526218
4￿79.38$
5A05.604
19,9151
43.346
33.431
516.303
4.930.702
5W7,005
7,970
7.970
16
37

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