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2022-08-31-accounts

Page
Trustees' report
Statement of financial activities
Balance sheet
Notes to the accounts 7 —10
Independent examiners report

F or the year e nded 31Aug ust 2022
Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Notes F
Income and endowments
Donations
and legacies
Other income
Surplus on sale of property
4
5
750
281,459
84,962
50,000 50,750
281,459
84,962
5,651
293,785
Total income 367,171 50,000 417,171 299,436
Expenditure
Expenditure
on charitable
Exceptional costs
Grants distributed
activities 6
6
240,090
33,394
203
240,090
33,394
203
222,043
15,320
234
Total expenditure 273,687 273,687 237,597
Net income and net movement in funds 93,484 50,000 143,484 61,839
Reconciliation offunds
Total funds brought forward 168,235 100,000 268,235 206,396
Total funds carried forward 261,719 150,000 411,719 268,235

As at 31 August 202 2
Notes 2022 2021
Fixed assets
Tangible assets
1,170,573 527,290
Current assets
Debtors
10 36,771
Cash in bank 30,854 61,688
30,854 98,459
Creditors: due in one year (650) (20,650)
Net current assets 30,204 77,809
Total assets less current liabilities 1,200,777 605,099
Creditors: due after one year 12 (789,058) (336,864)
411,719 268,235
Funds ofthe charity
Restricted funds 150,000 100,000
Unrestricted
funds
261,719 168,235
411,719 268,235

Donations and legacies
Unrestricted Restricted Total funds Total funds
funds funds 2022 2021
Donations 750 50,000 50,750 5,651
Other income
Unrestricted funds Unrestricted funds
2022 2021
Student fees 110,004 104,471
Government funding 2022/21 170,759 185,157
Government furlough grants 696 4,157
281,459 293,785

Notes to the Financ
For the year ended
Notes to the Financ
For the year ended
ial Statements
31August 2022
Analysis of expenditure
Support costs
2022 2021
Staff costs
Lecturers
98,053
30,778
111,665
10,253
Advertising
Cleaning and waste
Telephone
and internet
Repairs
Extracurricular
activities
160
8,415
1,414
3,294
32,158
170
7,044
903
217
27,651
Exam registration
Insurance
fees 12,448
2,476
16,650
1,861
Postage, printing,
Rates
stationery 2,080
1,728
2,363
2,619
General office and
Travel
supplies 6,736
29,406
12,725
12,951
Water 362 363
Governance
costs
780 1.371
Bank and similar charges 1,701
Training costs
Equipment
leasing
1,008
2,812
4,908
5,666
Professional
fees
989
Library costs 346
Depreciation 693 815
Sundry 2,253 1,848
240,090 222,043
Exceptional costs 2022 2021
Rent 10,000 8,920
Other interest payable 6,774 6,400
Consultancy
fees
8,000
Lenders fees 3,000
Legal fees 1,620
Purchase extension fee 4,000
33,394 15,320

Notes to the Financial
Forthe year ended 31
Statements
August 2022
Staff costs 2022 2021
Wages and salaries
Lecturers
Social security costs
Employer pension contributions
95,296
30,778
1,743
1,014
107,812
10,253
2,999
854
128,831 121,918

angible Assets
Land &buildings Computer Fixtures and
Equipment Fitting Total
Cost B/F 522,670 4,919 1,735 529,324
Disposals (522,670) (522,670)
Additions - Middleton 909,296 909,296
Refurbishments 164,544 164,544
Portacabins 92,806 92,806
1,166,646 4,919 1,735 1,173,300
Depreciation
B/F 1,365 669 2,034
Charge for the year 533 160 693
1,898 829 2,727
Carrying
amount
At 31August 2022
1,166,646 3,021 906 1,170,573
At 31August 2021 522,670 3,554 1,066 527,290

F or the year ended 31Augu or the year ended 31Augu st 2022
10. Debtors: amounts due in one year 2022 2021
New building
deposit
Other debtors
36,000
771
36,771
11. Creditors:
amounts
due in one year 2022 2021
Trade creditors 650 650
Deposit re sale of property 20,000
650 20,650
12. Creditors: amounts due after one year
2022 2021
Bank loans 37,851 47,426
Other creditors and accruals 751,207 289,438
789,058 336,864