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2021-07-31-accounts

Your Students’ Union

Fin ~~ancia~~ l Statements

kentunion.co.uk

Consolidated Financial Statements KENT UNION FOR THE YEAR ENDED 31 JULY 2021

Registered Charity Number 1183556 Registered Company Number 11939038

CONTENTS

Reference and Administration Information 3 - 4
Introduction by the President and Chair of the Board 5
Report of the Trustees 6 - 21
Independent Auditors’ Report to the Members 22 - 23
Consolidated Statement of Financial Activities 24
Consolidated Balance Sheet 25
Kent Union Balance Sheet 26
Consolidated Cash Flow Statement 27
Notes to the Consolidated Financial Statements 28 - 55
Glossary of Terms 56 - 62
List of Student Groups 63 - 72

2

REFERENCE AND ADMINISTRATION INFORMATION

Kent Union is the students’ union of the University of Kent; until 1 June 2021 it incorporated Greenwich and Kent Students’ Unions Together (GK Unions) and all properly affiliated clubs and societies of both Kent Union and GK Unions while part of Kent Union. It is also known as the Union, the University of Kent Students’ Union, UoK Students’ Union and Kent Students’ Union; its legal name is Kent Union. Kent Union has a wholly owned subsidiary undertaking, Kent Union Trading Limited (KUTL), in relation to nonprimary purpose trading, whose registered company number is 06795479.

The principal address and place of business of Kent Union is:

Kent Union

Mandela Building, University of Kent, Canterbury, Kent, CT2 7NW. Tel: 01227 824200 www.kentunion.co.uk

Trustees

President and Chair

Joshua Frost (1 July 2020 to 14 March 2021)

Acting President and Chair

Aisha Dosanjh (15 March 2021 to 30 June 2021)

President and Chair

Aisha Dosanjh (Appointed 1 July 2021)

Vice-President (Academic Experience) Victoria Saward-Read (1 July 2019 to 30 June 2021)

Vice-President (Academic Experience) Guadalupe Sellei (Appointed 1 July 2021)

Vice-President (Welfare and Community) Aisha Dosanjh (1 July 2019 to 30 June 2021)

Vice-President (Welfare and Community) Favour Salami (Appointed 1 July 2021)

Vice-President (Student Engagement) Aldo Manella (1 July 2020 to 30 June 2021)

Vice-Presiden t (Student Engagement) Caroline Van Eldik (Appointed 1 July 2021)

Vice-President (Post Graduate Experience) Oluwatobi Obaremo (Appointed 31 August 2021)

Vice-President (Post Graduate Experience) Patrick Stillman (Resigned 30 August 2021)

Student trustees

Ahmed Ibrahim

Kyla Greenhorn (Resigned 30 June 2021) Muhammad Abdullah (Resigned 30 June 2021) Abdullah Karim (Appointed 1 July 2021) Syed Mahmood (Appointed 1 July 2021) Esther Kiburi (Appointed 1 September 2020 - Resigned 19 August 2021)

Jessica Millward (Appointed 4 November 2021)

External Trustee Deputy Chair and Chair of Finance and Risk Committee

Peter Gingell

External Trustees

Jo Thomas John Paterson

Stephen Lamyman (Resigned 30 June 2021) Natalie Salunke (Appointed 1 March 2022)

Company Secretary

Veena King

3

REFERENCE AND ADMINISTRATION INFORMATION

Trustee Attendance

The following table shows the attendance (meetings attended and number of meetings held during their term of office during the year) by Trustees at Board and Board Committee meetings.

Trustee Board Board Committees Board Committees Board Committees
Finance and
Resources		 Remuneration Kent Union
Trading Ltd
Joshua Frost 4/4 3/3 2/2 1/1
Aldo Manella 6/6 3/4 N/A N/A
Aisha Dosanjh 6/6 3/4 N/A N/A
VickySaward-Read 6/6 N/A 2/2 2/2
Patrick Stillman 6/6 N/A 2/2 2/2
Esther Kiburi 4/6 N/A N/A N/A
Muhammad Abdullah 5/6 N/A 2/2 1 /2
Kyla Greenhorn 5/6 3/4 N/A N/A
Ahmed Ibrahim 5/6 N/A N/A N/A
Peter Gingell 6/6 4/4 2/2 3/3
Stephen Lamyman 5/6 0/2 1/2 2/2
Jo Thomas 5/6 N/A N/A N/A
John Paterson 6/6 N/A N/A N/A
Favour Salami N/A N/A N/A N/A
Guadalupe Sellei N/A N/A N/A N/A
Caroline Van Eldik N/A N/A N/A N/A

Senior Management

Acting Chief Executive Mel Sharman Deputy Chief Executive Dennis Summers Director of Membership Services Bex Green Interim Director of Membership Services Vicki Edwards Managing Director KUTL Rob Pegg Director of People and Culture Victoria Todd Director of Digital and Communications Lloyd Wilson

Principal professional advisors

The principal professional advisors of Kent Union are:

Bankers National Westminster Bank Plc, 11 The Parade, Canterbury, CT1 2SQ Solicitors Furley Page Solicitors LLP, Admiral’s Offices, Main Gate Road, Chatham ME4 4TZ Auditors Crowe U.K. LLP, Riverside House, 40-46 High Street, Maidstone ME14 1JH Insurance Brokers Endsleigh Business Insurance Services, Hadley House, Shurdington Road, Cheltenham Spa, GL51 4UE

External Affiliations

Under the Education Act 1994, the Union is required to report to its members, on an annual basis, all current external affiliations. As at 31 July 2021, the Union was affiliated to the organisations shown below, together with the cost of affiliation in the year ending 31 July 2021:

4

CHAIR’s STATEMENT

Aisha Dosanjh President and Chair of the Board’s Introduction

On behalf of the Trustees I am pleased to introduce this year’s annual financial statements which covers a period that has possibly been one of the most challenging Kent Union has known. The statements show a resilient position given the dramatic impact of Covid-19 on operations during the year.

Our Student Membership and Staff have played a leading role from the onset of the pandemic, we adapted our service and commercial model quickly and successfully to enable activities and engagement to be conducted remotely across the Union. Students have had to face dramatic changes to the way they study at a time when many are finding their personal wellbeing is being intensely tested. Kent Union has had to respond and adapt to new working practices with very little notice and ongoing uncertainty, whilst throughout the lockdown being able to support those students who remained on campus. We have also identified and reprioritised resources and services that help benefit those who need it most, our Foodbank and Freecycle facilities are prime examples of this and have been an essential source of assistance.

Concurrently the majority of Union office based staff were supported to switch, very successfully, to remote working. Those that were required to work at the Union’s offices, trading outlets and Nursery were kept as safe and secure as possible.

Covid-19 has brought about many challenges not least the financial impact it has on the sustainability of the organisation which is being managed through the focus on student activities, use of the available government Covid-19 reliefs and staff savings. These measures have led to a 2021/22 committed budget that achieves the Union’s Reserves Policy targets. This has obviously been a difficult time for staff which continues with the various degrees of uncertainty and I would like to acknowledge and thank their ongoing efforts. Despite the Covid-19 pandemic having a substantial impact on many of the Union’s income streams, the University has maintained its investment commitment to Kent Union on facilities and services, supporting Kent Union in its considerable focus on improving student satisfaction. Kent Union refreshed its latest strategy in the year which delivers a clear direction for achieving this while continuing to review all aspects of our operations. The new strategy will drive further improvement in student experience, while maintaining high quality services and continuing to deliver impactful engagement. Kent Union resilience during the year means it is relatively well positioned to adapt and remains committed to providing the best possible experience and outcomes for its members and staff. I would like to express my sincere thanks to all members of the Board, Staff and Students for their hard work and support, which have been critical to our achievements over the past year.

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Introduction

The Trustees submit their annual report and financial statements for the year ended 31 July 2021. In preparing this report, the Trustees have complied with the Charities Act 2011, Companies Act 2006 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the constitution of Kent Union.

Structure, Governance and Management

As part of incorporation on 1 August 2019 new articles of association, approved by the membership were adopted and are referred to as the Constitution. There is a Petition and Feedback model allowing students to suggest ideas as well as proposals for more significant campaigns and policy changes. If initial student support is obtained, these go forward to an all student vote and, if successful, the ideas are developed and implemented by a Campaigns Forum. In addition, there is an Executive Committee which has picked up a number of residual formal responsibilities which were previously undertaken by Union Council.

The Union’s constitution provides for the following democratic structures:

Referenda and Elections General Meetings (including an Annual Student Member’s Meeting) Petition and Feedback, Campaigns Forum and Executive Committee

Structure

Kent Union is a registered charity (Charity No: 1183556). The Union is also a company limited by guarantee registered in England and Wales (Company No: 11939038). The Union is constituted by its Memorandum and Articles of Association and is controlled by a Board of Trustees, who act as Directors for the purposes of company law and Trustees for the purposes of charity law. Decisions are made by simple majority vote.

5 Elected Trustees Plus 4 Student Trustees (of 13)

Kent Union has a wholly owned subsidiary undertaking, Kent Union Trading Limited (KUTL), in relation to non-primary purpose trading. The total surplus generated by the subsidiary during the year will be donated by KUTL to Kent Union.

The Union is a membership organisation governed by a written constitution and via democratic structures. Students of the University of Kent have the option to become members of Kent Union as soon as they enrol at the University. Students have the right (under the Education Act 1994) to opt-out of Union membership and once their student status at the University of Kent ends they cease to be members of Kent Union.

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Governance

The Union’s Board of Trustees consists of five officer trustees, four student trustees, two of whom are selected (or elected) and two of whom are selected, and four external trustees. The officer trustees are elected by and from the Union’s membership on an annual basis, serving from 1 July to the following 30 June (1 September to 31 August in the case of the Postgraduate Experience Officer). The officers work full-time for the Union, receiving remuneration and completing a portfolio of duties, alongside their role as trustee of the Union. External and student trustees do not receive any remuneration. Officer trustees and the elected student trustees may stand for re-election for a second year but, as per the Education Act 1994, may only serve for two years in total. The two selected student trustees serve a term of office of up two years and can be reappointed subject to approval by the Board of Trustees. The external trustees are appointed via an open recruitment process and serve a three-year term of office and can be reappointed for a further term subject to approval by the Board of Trustees. The Board meets at least four times a year, with the Senior Leadership Team in attendance.

The external trustees bring high levels of professional and specialist knowledge to the governance structure. Selected student trustees are selected to improve the demographic representation of the Board and this year we have had trustees representing postgraduate and mature students and students from the Medway campus of the University. The President acts as Chair of the Board, is the main ambassador for the Union and responsible for the performance management of the Chief Executive. All trustees subscribe to the Nolan Principles of good governance, both individually and collectively as a Board.

The Trustees receive a comprehensive induction, co-ordinated internally by the Head of Governance Support. The programme includes internal training, briefings and receipt of a Trustee Handbook. An annual Board effectiveness review is conducted by the trustees, the Head of Governance Support and Deputy Chief Executive and, from this, an action plan is developed and opportunities to improve the Union’s governance are identified. Last year an external review was also undertaken to demonstrate compliance with recommended practice in the NCVO Code of Governance. This will be carried out every 3 years. This year a comprehensive review of the Union’s committee structures took place with the consolidation of a number of meetings in order to ensure the effectiveness of the committees and its members.

By undertaking regular skills, experience and diversity audits, the Board ensures it has the right balance of skills, knowledge, experience, background and characteristics to facilitate effective and robust governance. Direct measures put in place following recent Board Effectiveness Reviews include: Strengthened induction and support for Trustees; regular updates about Kent Union provided to Board and External Committee members; pro-active work to enhance the representation of minority or marginalised groups; and standardisation of papers.

Good communication and accountability with the membership is paramount. The Kent Union website plays a key part in communicating the good governance of Kent Union with information on the Trustees, Board and Committee membership, strategic priorities and governance policies and procedures. The latter contains a link to an organisational model showing how the governance, democracy and operational strands of Kent Union work together highlighting to the membership how they can get involved with Kent Union. This helps ensure two-way communication between the membership and the Board, making the Board accountable and transparent to its members.

Staggered terms of office have been created to ensure there is cross-over and overlap between the trustee roles, ensuring there is always a measure of continuity in Board membership. The trustees regularly get involved in Kent Union events, such as the Annual Member’s Meeting and Awards events. The membership is able to hold Kent Union’s Board to account at the Annual Member’s Meeting, with trustees attending and answering questions raised by members.

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The Board has two Committees and two further Sub-Committees that have delegated responsibility on behalf of the Board. The Committees have clearly defined Terms of Reference, and the membership of each includes trustees. The Committee structure allows trustees to work with senior management to ensure staff are held to account, scrutinise the operational work of the Union and act as guardians of the Union’s behaviours and values, and report back to the Board.

Finance and Resources Committee

Finance and Resources Committee has delegated responsibility, for ensuring the Union complies with relevant legislation and regulation; that the Union remains solvent and in sound financial health; and for analysing and managing the Union’s risk profile.

People Consultative Committee – Sub-Committee of Finance and Resources Committee

People Consultative Committee has delegated responsibility for ensuring that Kent Union is an outstanding employer, that it has a highly motivated and engaged workforce and excels at volunteer management. The Committee has delegated responsibility for recommending and overseeing implementation of Kent Union’s People Plan, which covers the Union’s paid workforce and volunteers.

Health and Safety Committee – Sub-Committee of Finance and Resources Committee

Health and Safety Committee has delegated responsibility for ensuring Kent Union has appropriate management systems in place to protect the health, safety and welfare of its staff, customers and visitors. The Committee also monitors the effectiveness of the health, safety and welfare management arrangements within the Union on behalf of the Board of Trustees.

Remuneration Committee

Remuneration Committee has delegated responsibility for overseeing and determining the remuneration package for the Chief Executive, Senior Leadership Team and Officer Trustees. In such regard, the Committee pays due regard to relevant legislation and regulation, best practice guidance on senior executive pay in charities and to the views of the Union’s beneficiaries and stakeholders. The Committee is also responsible for ensuring that the Union’s reward package is effective at attracting and retaining talented staff, whilst paying due regard to utilising the Union’s limited resources as effectively as possible.

Fundraising Code

Kent Union is committed to the fundraising codes of practice upheld by the Fundraising Regulator. Our fundraising work including Raise and Give (RaG) raised over £0.1k for other charities. We continually review our activities in relation to the protection of vulnerable people. Policies are in place and the training of our membership volunteers has been updated to include guidance on recognising and dealing with fundraising events.

Kent Union does not make direct fundraising appeals to its members. We carry out an annual RaG week and provide guidance to students based on the Union’s fundraising policy. No complaints were received concerning our fundraising activities.

Charity Governance Code

The Charity Governance Code aims to help charities and their trustees develop high standards of governance. The Code sets the principles and recommended practice for good governance and is deliberately aspirational. The Code sets out to be a tool for continuous improvement towards the highest standards. The Code’s principles, rationale and outcomes are universal and intended to apply equally to all charities, whatever their size or activities. Charity boards that use the Code effectively regularly revisit and reflect on the Code’s principles. The Code does not attempt to set out all the legal requirements that apply to charities and their trustees, but it is based on a foundation of trustees’ basic legal and regulatory responsibilities. The seven Code principles build on the assumption that charities already meet this foundation. The principles are:

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  1. Organisational Purpose - The board is clear about the charity’s aims and ensures that these are being delivered effectively and sustainably.

  2. Leadership - Every charity is led by an effective board that provides strategic leadership in line with the charity’s aims and values.

  3. Integrity - The board acts with integrity, adopting values and creating a culture which help achieve the organisation’s charitable purposes. The board is aware of the importance of the public’s confidence and trust in charities, and trustees undertake their duties accordingly.

  4. Decision-making, Risk and Control - The board makes sure that its decision-making processes are informed, rigorous and timely and that effective delegation, control and risk assessment and management systems are set up and monitored.

  5. Board Effectiveness - The board works as an effective team, using the appropriate balance of skills, experience, backgrounds and knowledge to make informed decisions.

  6. Diversity - The board’s approach to diversity supports its effectiveness, leadership and decision-making.

  7. Openness and Accountability - The board leads the organisation in being transparent and accountable. The charity is open in its work, unless there is good reason for it not to be.

Kent Union is committed to complying with the Code and has mapped its current compliance with the Code. A low number of development areas have been identified from the compliance mapping exercise and their implementation is being monitored by Finance and Resources Committee.

Management

The Trustees are responsible for protecting the values of the Union, as set out in the Union’s Values Statement, and ensuring that the Union is working towards its belief and delivering its charitable purpose. The Trustees are responsible for approving the strategy, major plans (including the annual budget and long-term financial goals) and policies of the Union and for ensuring that these are implemented. The Trustees delegate much of the day-to-day running of the Union to the Chief Executive and Senior Leadership Team, who oversee the Union’s staff consisting of approximately 250 individual staff and over 1,000 volunteers.

Public Benefit

Kent Union is a Public Benefit Entity. The Trustees have had regard to the Charity Commission’s guidance on public benefit. The ways in which the Union demonstrates how it provides public benefit are included in its review of objectives and activities which follows.

Activity

Detailed in the sections below are the activities and services Kent Union provides its members to support and deliver our charitable purpose, vision, mission and values. Covid-19 has had a profound impact on activities and services of Kent Union over the year and continues to influence the delivery the operations.

General Data Protection Regulation

General Data Protection Regulation (GDPR) compliance has been initiated by the Data Compliance Officer and is monitored by the Senior Leadership Team and Finance and Resources Committee.

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Representation and Democracy

The Representation and Democracy Department provides members of Kent Union with access to a voice during their time at the University of Kent. The pandemic has been a challenging period for students in many ways. It has been even more crucial to ensure that student voice and experience is represented in decision making at the University of Kent.

Student Reps represent the views of their peers to the University on all matters regarding learning and teaching and the wider student experience, and are elected, inducted, trained and supported by Kent Union.

During 2020/21 we have continued to work on improving Academic Representation, particularly through the redevelopment of our Student Rep system which included:

This year also saw continued focus on developing academic communities through improving relationships between Schools, Student Reps and Academic Societies. We continued to offer free membership to students to join a society associated with their course and worked to develop Academic Societies, including improved funding, greater publicity and facilitating greater integration between societies and Student Reps within Academic Schools.

We continue to see a positive culture change with the uptake in membership of Academic Societies that we hope to continue building in future years. We have also seen the quality of their activities improving, and stronger relationships forged with Academic Schools.

We continued to develop student networks following the recommendations of the 2018/19 Democracy Review. The networks are a space where like-minded students can discuss issues relating to their shared identity or interest, converse on difficult topics and create campaigns. The Student Networks were particularly active in lobbying the University for improvements on the implementation of inclusive learning plans, making spaces more physically accessible for students with disabilities, feedback on making online content more accessible and working together on a project to provide free sustainable period products available amongst other things. We have also been working closely with the BAME Network to amplify the voice of Black and minority ethnic students within the development of the University’s new Anti-Racism strategy.

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Liberation activity has taken place throughout the year with Kent Union staff and Officers working with Student Networks, student groups and University colleagues to develop a programme of online events, resources and exhibitions for history months.

Members continued to contribute to the direction of Kent Union with 1,909 students casting 7,613 votes (equating to 9.3% of the student population) in the annual Leadership Elections, where the five elected officers are chosen. Members also contributed to the direction of Kent Union voting on Student Priorities, which provide students the opportunity to give feedback and vote on a list of priorities that students want Kent Union and the officer team to work on for the subsequent academic year.

The Student Priorities for 2021/22 are:

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Covid-19 caused significant disruption to students and our Full Time Officers worked hard to represent students’ interests and needs throughout the pandemic with support from Representation and Democracy staff. Issues worked on ranged from moving the academic experience online and successfully campaigning for a ‘no detriment’ policy in assessments, to lobbying landlords to be flexible on student housing leases, working with the University to develop financial support in the form of a Covid-19 fund and focusing on student mental health.

Student Activities

Student Activities provides thousands of opportunities for students to get involved with Kent Union; giving members the opportunity to meet people with similar interests, build friendships, develop skills and have the best time whilst studying at Kent. Specific areas within the Student Activities Department are outlined in more detail below. The majority of activities offered are via our student groups who have an elected committee with a constitution setting out their aims and objectives. Training and support is provided by Kent Union staff, who deliver sessions on leadership, campaigning, finance and health and safety, which helps to empower students to run their groups effectively. Towards the end of the academic year we celebrated the achievements of our volunteers with the Kent Union Spotlight Awards which, due to Covid-19, took place virtually.

Charity Fundraising and Volunteering Groups

It has been a great year for student fundraising, despite battling a global pandemic, and almost no inperson fundraising, with our members raising money for local and national charities. RaG have continued to go ahead with their challenges, taking on the three peaks, skydiving and the Kilimanjaro Trek. Our community action groups have continued to deliver positive social change within the local community. For example, Canterbury Homeless Outreach continued to deliver hot food and drinks to homeless people in the city centre, and British Sign Language taught a sign a day via their social media.

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Sports Clubs and Societies

This year was a difficult year for our sports clubs and societies, who were limited in their activity due to government lockdowns and restrictions of inperson activity, especially those activities taking place indoors. Many activities were sadly impossible to continue which led to the need for some groups to offer membership refunds to their members. The Activities team worked with committees throughout the changing guidance, supporting online student group activity where possible. The Yoga and Salsa societies were able to successfully transition online, helping to support many students’ mental health.

Student Media

Student Media continued to offer a unique experience to volunteers across three student groups: KTV (online television), In Quire (printed and online newspaper) and CSR (radio). Despite in-person activity being limited, the student team still produced quality content and continued to push their own boundaries and gain skills for life after university. KTV produced another slick set of live broadcasts, tied into the Kent Union Leadership Elections, In Quire published their first magazine, packed full of colourful features and glossy photos, and CSR began the process of evolving into the digital age, dropping their FMlicence and adapting their output to broadcast solely online, with a new website and new equipment for their studio.

Student support

Canterbury Nightline, a student run listening service supporting students throughout the night, had 48 contacts via phone, email and instant messenger. As the UK went back into lockdown from November till March 2021, the volunteers adapted to opening a remote service, offering a reduced service. They trained an additional 25 volunteers to deliver the service, bringing the total number of volunteers to 37, and positioned the service for the return to more students on campus.

We continue to support students through the Access to Activities and Access to Kent Sport funds which aim to break down financial barriers to joining a student group and engaging in activities. STuFF the Student Foodbank and Freecycle has been able to help 24 students over the academic year, and has received a huge 313 kilograms’ worth of donations and counting! The Foodbank has provided a lifeline to students struggling with financial hardship throughout the pandemic.

Advice Services

During the academic year 20/21, the Advice service provided advice, guidance, information and representation to University of Kent students through Kent Unions Canterbury Advice and for those studying in Medway through the GK Unions partnership. This includes students on a University of Kent franchised course, prospective students who need help with a query relating to starting their course with the University of Kent (e.g. funding, immigration) and graduating students who need support with an issue relating to their completed course (e.g. appeal or complaint).

The areas of advice that the service can help with relate to student-specific queries, including student finance, financial issues, student housing, student immigration and matters relating to University regulations (e.g. academic appeals, misconduct allegations). Basic guidance is provided on welfare issues, benefits and employment, with assistance given to signpost to alternative agencies to provide detailed advice. Additionally, the service works with the University of Kent Financial Aid team to administer the hardship fund for home fee-paying students, the Access to Learning Fund (ALF). An electronic caseworker system is used to record details of students that have contacted the service, the issues raised and the advice or information given. Student Advisers are trained as generalist advisers but each adviser leads on a certain area to ensure any relevant new information or changes in that area are communicated to the team.

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Since March 2020 the Advice Service has been online. Students could contact the advisers via a contact form on Kent Union’s and GK Union’s websites, via email and webchat. An online booking system is used to arrange appointments with an Adviser for ALF.

During the academic year (1st August 2020 – 31st July 2021) 2,514 new cases were opened at Canterbury and 790 in Medway. The majority of cases opened related to financial issues.

Canterbury and Medway 2020-21

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Benefits 1%
Welfare 2%
Employment 0%
Miscellaneous 4%
Consumer 0%
Housing 10% Immigration 15%
Academic 20%
Finance 48%
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In September 2020 the Kent and Medway Medical School (KMMS) (a collaboration between the University of Kent and Canterbury Christ Church University), welcomed their first cohort of approximately 100 students onto the Medicine degree course. The Canterbury Advice Centre supported more than 10% of the KMMS students with financial and academic issues during the academic year.

The Covid-19 pandemic continued to cause significant disruption to the student experience at university during 2020/21. The Advice Service worked with Kent Union’s elected Officers and the University to ensure adequate support was offered to students. This included input into the distribution of Office for Students hardship funding given to the University to help students in financial difficulty.

Following a review of the academic regulations in 2019/20, the Advisers and Officers continued to be involved in the shaping of the regulations and the mapping out of the policies.

The Advice Service prompted the Financial Aid Office to review the ALF application process which was clunky for the students to navigate. Steps were taken to move the application onto the online financial education platform, Blackbullion, the University of Kent also subscribe to this and it will make the process more straightforward for the student’s applying and for the advisers who work with them to complete their application. The ALF application went live in October 2021.

In October 2020 the immigration rules changed in response to the UK leaving the EU. This has resulted in an increase in enquiries during June and July 2021 as students prepared to apply for their student visas.

Jobshop

Jobshop supports and advises students seeking employment whilst they study. Part- time employment not only provides a valuable income but also practical work experience to build their employability skills ahead of graduating. Students looking for part-time, temporary or seasonal work have a one-stop service with Jobshop.

Vacancies are advertised via Target Connect and accessed via the Jobshop page on the Kent Union website, or by logging in to Target Connect directly on the University web page. Jobs are also advertised via social media platforms and digital screens.

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Roles are available within Kent Union, University departments and a range of external organisations. Jobshop also offers information on finding part- time work locally, how to apply for a National Insurance number, job hunting strategies, competencies sought by employers and preparing for interviews.

In 2020/ 21, students worked 7,907 hours via the Jobshop Temp Staff Bank. Fulfilling 836 temporary assignments via Jobshop.

We advertised 1,179 vacancies across the year plus a further 363 vacancies were advertised for on campus roles.

Unfortunately, for the second year running, Jobshop was unable to run the annual part time, temporary and seasonal jobs fairs, which usually take place in March and October. We plan to reinstate this in March 2022 once confidence has been restored in ‘on campus events’ and it is safe to host such an event.

In May 2021 we saw a huge increase in opportunities becoming available with a sense of urgency to recruit staff. The service of Jobshop was fully restored, with Jobshop recruiting circa. 175 students for temporary placements internally with the University and external companies such as Holiday Extras.

Jobshop ended the year by recording an impressive £45.5k of revenues for the month of July 2021, 12 months after recording zero income. In the last couple of months of the year Jobshop has never been busier. As well as supporting Kent Union with their student recruitment for 2021/22 we have placed over 30 temps with Kent Hospitality to help them with their summer cleaning schedule. We have 12 temps working with the Clearing Hot Lines team, either taking calls or assisting with admin. There are also various temps assisting University departments across campus, with remote and on campus work.

Oaks Nursery

The Oaks nursery is registered for 90 children per day, aged between 3 months and 5 years and provides high quality childcare to students and staff of the University, Kent Union and the wider community. The children are grouped in 4 different rooms, all with their own outdoor space according to their age and stage of development.

The nursery reserves a number of places for student parents to support the aims of the Union’s charitable purpose. The student parent families have the option to attend the nursery on either a 38-week part time contract or a PG full time contract with a reduction in sessional charges.

For the year 2020/21 the number of student families attending the nursery were very low due to the Covid pandemic as many students were sent home or their lectures were virtual and therefore student families no longer required childcare.

Children attending are from diverse and multi-cultural backgrounds with over 50 children having family groups which are bi-lingual or have English as a second or third language.

The nursery currently employs 33 career members of staff

8 Support practitioners

6 student temps through Jobshop

Covid Related challenges for 2020/21

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Nursery Achievements

The nursery aims to be a leading full day care setting in the Canterbury district to serve our members, the University of Kent’s staff, Kent Union staff and the wider community, providing competitive, flexible childcare and to ensure that children receive high quality learning experiences led by a team of professional, qualified staff.

Retail Trade and Licensed Trade and Catering

As well as contributing to Kent Union’s resources the areas of Retail Trade and Licensed Trade and Catering provide students at the University of Kent the opportunity to work part-time and develop their employment skills through our employability programme.

Catering and Licensed trade

Kent Union operates a number of licensed premises including Woody’s which provides day and evening catering as well as a wide range of alcoholic and nonalcoholic refreshments and supports students through a wide range of student lead events. Woody’s closed in March 2020 due to Covid-19 and re-opened in September 2020 when students returned. It subsequently closed in November 2020 due to the nation’s second lock-down and reopened in May 2021 under Covid-19 trading restrictions. To support social distancing measures and enhance the student experience an App was developed to allow table service and cashless payments.

The Venue provides popular late-night entertainment for students in a safe environment. It features themed nights covering student supported events and has wide range of genres as well as headline acts such as Raye, My Nu Weng, Mist, Radio 1 DJ sets and MTV Tours. The Venue closed its doors to customers in March 2020 and remained closed throughout 2020/21. The Venue went through a £0.5m refurbishment over the summer funded by the University and has significantly improved accessibility to our student groups through more defined student spaces.

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

The Deep End is part of the Student Hub at Medway and offers catering, coffee and fully accessible social spaces. The Deep End provides a modern and exciting venue for students, run by students. The Deep End closed in November 2020 due to Covid-19 and its operation transferred to Greenwich Students’ Union in June 2021.

Kent Union’s highly successful Summer Ball is managed by the Licensed Trade and Catering team and unfortunately due to Covid-19 the event was not able to take place for the second year in succession.

The Library Cafe is increasingly popular with students as it meets their refreshments requirements with hot and cold beverages, and a wide selection of snacks while they study at the University’s central library. The Library Cafe was temporarily closed during the outbreak of Covid-19. It now has a Grab and Go facility to speed up the service to students.

Retail

Our Retail outlets are comprised of two franchised convenience stores - owned and operated by Kent Union, but under the Co-op brand, meaning the Retail department continues to employ over 100 students each year, while being able to offer a wider range of groceries, hot and cold food to go, and fresh and frozen foods, with stronger special offers and competitive pricing, producing greater value for money for students.

The franchise provides an excellent service to Kent students and staff, while also providing stable infrastructure for Retail operations, and ultimately a greater contribution by the Retail department to Kent Union’s financial goals.

The arrival of Covid-19 resulted in the closure of the Parkwood Co-op shop in March 2020 and reopened in September 2020. Due to Covid-19 the Co-op Plaza shop closed in December 2020 reopening in April 2021 the customer numbers and revenues sharply declined in line with student and staff numbers on campus during this period of closure.

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

Plans for Future Periods

Strategic Plan 2021-2024

The Trustees approved the Union’s Strategic Plan for the period 2021-24 at its meeting in June 2021. The Strategy includes three strategic themes, with a series of strategic objectives under each theme, as shown below:

Our Strategy

Student Led - You get the first and last word

  1. Be an expert on Kent Students, their values and what matters most to them. We will understand better than anyone else the demographics, needs, concerns and expectations of Kent Students.

  2. Give students the opportunity to shape every aspect of their Students’ Union, no matter how small.

  3. Advocate on behalf of, and alongside our students to promote the students’ interests and priorities. We will not just be a passive service provider. We will work with students to co-create opportunities and solutions.

Here for You - When you are doing great or you just need a helping hand

  1. Challenge decision-makers and influencers to make the cost of being a student more affordable.

  2. Strive to be a Students’ Union you can always turn to, get advice from and be supported by.

  3. Lobby the University for more investment in fit for purpose mental health services.

  4. Place a strong emphasis on embedding wellbeing within all of our activities and opportunities.

  5. Champion an environment where ALL students feel safe and campaign for a positive, inclusive, antiracist University culture.

A Place of Opportunities - Kent Union is a home for everyone like you

  1. Empower students to find their friends and a sense of belonging.

  2. Deliver more inclusive, diverse and fun experiences that encourage students to try new things.

  3. Give students a reason to want to get involved and feel a part of Kent Union.

  4. Make our activities, opportunities and services even more accessible through innovative use of digital technology and tools.

The current strategic plan runs until 2024 when a new plan will be launched.

This new strategy comes at a time where the organisation has gone through a number of changes following the transfer of the GKSU operations to Greenwich Students’ Union, change to the Retail franchises of the shops on campus and the Mandela building refurbishment making it more accessible to our members.

A new generation, generation Z, is about to become the majority of students at Kent and with these new opportunities for Kent Union there are also new pressures from the demographic dip we are currently facing and the financial pressure the University of Kent is currently under. The Higher Education sector is in a challenging position, and the political and economic climate in the UK means that predicting too far ahead is difficult.

The Medway campus with its multiple stakeholders continues to be a complex landscape. Operation of the GKSU partnership was transferred to Greenwich Students’ Union (GSU) on the 1 June 2021 and a new partnership agreement put in place between Kent Union, GSU and Canterbury Christ Church Students’ Union with GSU responsible for its operation.

Financial Review

Responsibilities for the Accounts and Financial Statements

The Charities Act 2011, the Companies Act 2006 and the Constitution of Kent Union require the Trustees to prepare financial statements for each financial year that provide a true and fair view of the Union’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy the financial position of the Union at any time and ensure that the financial statements comply with applicable law and regulations. The Trustees are also responsible for safeguarding the assets of the Union and for their proper application under charity law, and therefore for taking reasonable steps to detect and prevent fraud.

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

Basis of Accounting

The annual financial statements of Kent Union are attached to this report; they have been prepared using the Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102). The Trustees, as part of the preparation of these financial statements, have reviewed Kent Union’s key accounting policies to ensure that they continue to be in accordance with the requirements of Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102) and of best accounting practice.

The Union’s consolidated cash position has increased from £539k as at 31 July 2020 to £640k as at 31 July 2021, due to more prudent cash management and use of the Governments Job Retention scheme.

A balance sheet position of net current assets was not achieved by the Union, with net current liabilities of £146k as at 31 July 2021, which was an improvement of £225k since 31 July 2020. Attainment of a balance sheet position of net current assets has been, and continues to be, a key criterion of the Union’s Reserves Policy.

Pension Liability

Principal Funding Sources

Approximately 45% of the Union’s funding for 2020/21 is provided by funding from the University of Kent and the University of Greenwich (the latter in relation to the Medway campus) in support of the Union’s general activities, and by restricted grant funding from the two Institutions in support of specific charitable purpose activities of the Union. The remainder of the Union’s income is principally generated by the Union through its charitable purpose activities of skills development and employability through its Retail, Licensed Trade and Catering operations, Jobshop activities, operation of a children’s Nursery and from fundraising by student groups.

Income and Expenditure Account

The Union made a consolidated underlying surplus of £81k compared to the previous year of £77k. This is a great result in very difficult circumstances.

Total revenues for the period were £7,687k, compared with total revenues of £11,701k in the preceding year, a decrease of £4,014k (34%). Expenditure includes £354k put back into students’ pockets to help them fund their time at University, either from direct employment within the Union’s various services or functions, from employment opportunities for students found via the Union’s Jobshop employment agency or from paid internships. The main reason for the decline in income is Covid-19 which has had a significant impact on Kent Union’s commercial outlets.

Kent Union participates in the Superannuation Arrangements of the University of London (SAUL), which is a centralised defined benefit pension scheme, in which over 50 employers participate.

A formal actuarial valuation of the scheme is carried out every three years by a professionally qualified and independent actuary, the last valuation being carried out with an effective date of 31 March 2020. The actuarial valuation applies to SAUL as a whole and does not identify surpluses or deficits applicable to individual employers.

As a whole, the market value of SAUL’s assets was £4,364 million representing 109% of the liabilities for benefits accrued up to 30 April 2021.The SAUL trustee and the employers in the scheme have agreed that to maintain the surplus at the 30 March 2020 valuation so employer contributions will increase in April 2022 from 16% of pensionable pay by 3% to 19%. In January 2023, it will increase a further 2% to 21% to reduce the contribution strain and help keep SAUL secure for the future.

Reserves

The Union’s total reserves stood at £606k as at 31 July 2021. Of this amount, £250k are Restricted Funds which are not available for the general purposes of the charity. Details of the Restricted Funds are shown in Note 23 to the Consolidated Financial Statements.

Reserves Policy

Balance Sheet

The Union’s total consolidated reserves stood at £606k as at 31 July 2021; this was an increase from £525k as at 31 July 2020 due largely to the financial performance recorded in the year.

The Reserves Policy is reviewed annually by trustees and was last approved by the Board at its meeting of 3rd December 2020. The trustees have reviewed the organisation’s needs for reserves in accordance with the Charity Commission’s guidance and assessed that reserves are needed:

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

Therefore, the Union will target:

The annual Reserves Policy targets were largely attained in the year despite the exceptional circumstances surrounding Covid-19 and its impact in relation to commercial operations. Measures are in place to improve the reserve position in future periods and builds on current improved financial performance. Unrestricted Reserves were £356k as at 31 July 2021, which is £338k below the upper target required under our Reserves Policy. Free Reserves were (-£294k) as at 31 July 2021, which is £468k below the target level required under our Reserves Policy. In order to fully attain the reserves required under the Reserves Policy, the Union will continue to budget to achieve a reasonable surplus each year, with the aim of achieving the Reserves Policy targets by 31 July 2024.

Trading Subsidiary

Kent Union holds 100% of the issued share capital of Kent Union Trading Limited. During the financial year, Kent Union Trading Limited made a charitable donation of £52k to Kent Union and recorded a net result of £NIL during the year. Kent Union’s retail operation transferred to Kent Union Trading Ltd on 1 November 2020 and its Catering and Licence Trade operations transferred on 1 August 2021.

Key Human Resource Management Policies and Reporting

Remuneration Policy

The Remuneration Committee has delegated responsibility for ensuring the Union’s reward package is effective at attracting and retaining talented staff and officers, paying due regard to utilising the Union’s limited resources effectively. In particular, the Committee determines the reward package of the Union’s Officer Trustees, Chief Executive and Senior Leadership Team.

The Union has a Remuneration Policy for Senior Executives, approved by the Board of Trustees. The Board recognises its responsibilities to protect the reputation of Kent Union, to reflect the values and ethos of Kent Union as a students’ union and registered charity, and therefore to ensure that the pay of its senior executives is fair, not excessive and justifiable to the membership and wider stakeholders. The Board also adopts the principles of openness and transparency of senior executive pay, as recommended by the NCVO Inquiry into Charity Senior Executive Pay 2014. The Board uses the following mechanisms to help meet these objectives and support it in determining the pay of senior executives:

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

Employee Consultation and Engagement

Kent Union prides itself on being an outstanding employer and is committed to not only adhering to best practice in human resource management but, indeed, in shaping such best practice. We run a Staff Consultative Committee, made up of elected employee representatives from across the organisation, as the formal mechanism for employee consultation. We also utilise an annual employee engagement survey as part of our consultation mechanisms and as a way of ensuring we continuously strive to improve our human resource management systems and practices.

Senior managers spend time conducting ‘back-tothe-floor’ exercises to ensure they understand the day-to-day experiences of employees. Managers also hold regular team meetings to ensure effective communication with staff, and there are two annual fullstaff meetings, at which news about the performance of the organisation is shared with staff. The Union has a ‘People Plan’, which details the major objectives the Union has set itself over the medium-term future to continue to improve as an employer. The People Plan has recently been reviewed and staff have been heavily engaged in the development of the new Plan.

The Union has been included on 12 occasions, including 2021, in the Sunday Times 100 Best Not-forProfit Organisations to Work For list.

Equality of Opportunity and Specific Provision for Employees with Disabilities

Kent Union is committed to the principles of equality, diversity and inclusivity. One of the Union’s organisational values is ‘Inclusive – we have a deep belief in the principle of equality of opportunity and take positive action to promote diversity’.

The Union has an Equality, Diversity and Inclusivity (EDI) Policy, approved by the Board of Trustees on a periodic basis, and an EDI Committee, which is responsible for monitoring implementation of the Policy.

With regard to employees who have a disability, Kent Union ensures that all reasonable steps are taken to ensure that people with a disability are not disadvantaged through our recruitment processes.

Equal Opportunities data collected at the application stage is separated from the rest of the application process prior to short-listing, and the People Department are responsible for ensuring that any specific requirements of people who have a disability, and who are shortlisted for interview, are accommodated.

Similarly, on an ongoing basis, managers and the People Department ensure that the specific requirements of people who have a disability are accommodated. The Union also purchases specialist support from occupational health professionals to advice on specific adaptations or measures that need to be put in place to support specific disabilities.

Relationship with the University of Kent

The Union has a very positive relationship with the University of Kent. The aims of the University and Kent Union are closely aligned, with the Union able, by the charitable services it delivers, to support our mutual aims of enhancing the student experience at Kent; the skills development and employability of our members; and supporting the University’s aims of student recruitment and retention.

The strength of the relationship is demonstrated by the over £2M of grant funding to Kent Union from the University of Kent in the year to support the Union in the delivery of our services to our members.

However, Kent Union is a separate legal entity from the University, and campaigning and lobbying on issues which are affecting students’ best interests is a core function of a students’ union. Therefore, Kent Union does and will continue to campaign for and lobby the University to implement changes that the Union considers are in the best interests of Kent students.

Risk Management

The Trustees have identified the major risks facing the Union and established controls and actions to manage them. The Union’s Risk Management Policy was approved by Finance and Resources Committee and the Risk Management Policy identifies compilation and maintenance of a Strategic Risk Register and departmental Operational Risk Registers as key tools within the Union’s risk management strategy and processes.

Departmental Operational Risk Registers covering all services and functions on the Canterbury campus are in place and subject to annual review, the most recent being in progress and due to be concluded in 2021. It outlines the major operational risks facing the Union, the controls and actions that have been, and are being, put in place to manage and mitigate them. The Senior Leadership Team monitors progress against the mitigating actions that have been agreed and Department Heads are responsible for monitoring their Department’s Risk Register.

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REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2021

A Strategic Risk Register covering the major strategic risks facing the Union is also in place and subject to annual review by the Board of Trustees and Finance and Resources Committee. The five risks in the Strategic Risk Register are monitored by the trustees at each meeting of the Board, as well as Finance and Resources Committee receiving a comprehensive report against the mitigating action plan twice per annum. The Trustees regard the following five risks as the principal risks facing the charity:

  1. Student Engagement – Ability to engage students in the Union’s democracy and Union Life and improve NSS Q26 score.

  2. Financial Sustainability – ensuring our medium-long term financial sustainability.

  3. Remote working and staff engagement – adopting or extending processes and policies and in turn their controls to ensure remote working of employees is safe, secure and efficient.

  4. External Environment and Stakeholders – managing relationships with key stakeholders and respond to volatile external environment.

  5. Technology & Digital Transformation – protecting our IT infrastructure from cyber security attack, data loss, reliance on key personnel and inability to deliver strategic digital objectives

The Union’s Business Continuity Plan was reviewed by the Senior Leadership Team in September 2021 and was considered by the Finance and Resources Committee in October 2021. Additionally, each business critical function within Kent Union has a departmental business continuity plan detailing the actions which would be required in the event of the occurrence of an incident leading to business interruption.

Fundraising Custodian Activities: RaG

Kent Union acts as custodian for funds raised by students from Raise and Give (RaG) fundraising events organised under Kent Union auspices for distribution to the intended charities.

During the year over £0.1k was raised by students under Raise and Give. At 31 July 2021 Kent Union held as custodian a balance of £4k in relation to RaG collections and the Kent Union chosen staff charity, awaiting onward transmission to the intended charities in the early part of the 2021/22 financial year.

Disclosure of Information to Auditor

Each of the persons who are directors at the time when this Directors’ Report is approved has confirmed that:

Covid-19

Covid-19 has had a material impact on the Union’s activities during and after the reporting period as disclosed on page 28, Note 1: Accounting Policies, Covid-19. The Union has taken and continues to take advantage of various Government support measures available to organisations to mitigate the financial effect, including access to the Coronavirus Business Interruption Loan Scheme and use of the Job Retention Scheme (JRS). The Trustees have prepared detailed budgets and projected cash flow forecasts for a period of at least twelve months from the date of the approval these financial statements. On the basis of this cash flow information the Trustees consider it appropriate to prepare the financial statements on a going concern basis and there is not a material uncertainty in relation to going concern.

Conclusion

The Trustees would like to sincerely thank the thousands of volunteers and the Union’s 250 staff who do so much to make Kent Union such a vibrant, exciting and successful organisation.

Also the Trustees convey their thanks to the Union’s many stakeholders, in particular the University of Kent, who contribute so much towards the Union’s many achievements.

This report was approved by the Trustees on 11 March 2022 and signed on their behalf by Aisha Dosanjh (President 2020/2021 and Chair of the Board of Trustees) and Peter Gingell (External Trustee, Deputy Chair and Chair of Finance and Resources Committee).

Aisha Dosanjh President, Chair

Peter Gingell Deputy Chair, Chair Finance and Resources Committee

21

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

Independent Auditor’s Report to the Members and Trustees of Kent Union

Opinion

We have audited the financial statements of Kent Union (the “charitable company”) for the year ended 31 July 2021 which comprise Consolidated Statement of Financial Activities, Consolidated and Union Balance Sheets, Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility 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 otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other 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 opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 6 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, 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 is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 and taxation legislation and the Charities SORP (FRS 102).

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the group and charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the group and charitable company for fraud.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and completeness of income. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the risks of irregularities, testing income from underlying evidence such as block grant confirmations from the University, sample testing on the posting of journals, reviewing accounting estimates for biases and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Ian Weekes Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor Riverside House 40-46 High Street Maidstone Kent ME14 1JH

30 March 2022

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

23

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING AN INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 JULY 2021

Note
INCOME
Voluntary Income
2
Income from Charitable Activities
3
Investment Income
4
TOTAL INCOME

RESOURCES EXPENDED
Charitable activities:
Membership Skills Development
5
Advice and Welfare
6
Volunteering and Community
7
Sport and Recreation
8
Representation
9
TOTAL RESOURCES EXPENDED
Total Net Income/Expenditure
Exceptional Items
11
NET MOVEMENT IN FUNDS
FUNDS BROUGHT FORWARD AT 1 AUGUST
FUNDS CARRIED FORWARD AT 31 JULY		 2021
2020
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
2,952,887
-
2,952,887
3,077,931
3,648,412
1,085,701
4,734,113
8,620,275
84
-
84
2,328
6,601,383
1,085,701
7,687,084
11,700,534
4,961,958
241,545
5,203,503
8,177,228
294,732
238,590
533,322
594,385
180,429
67,670
248,099
328,092
438,659
146,512
585,171
1,343,824
693,444
342,850
1,036,294
1,180,100
6,569,222 1,037,167
7,606,389
11,623,629
32,161
48,534
80,695
76,905
-
-
-
(128,422)
32,161
48,534
80,695
(51,517)
324,200
201,216
525,416
576,933
356,361
249,750
606,111
525,416

The Statement of Financial Activities includes all gains and losses arising in the year.

The notes on pages 28 to 55 form part of these financial statements

24

CONSOLIDATED BALANCE SHEET

YEAR ENDED 31 JULY 2021

Note
£
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
14
198,489
Debtors
15
889,490
Cash at bank and in hand
27
639,796
1,727,775
CURRENT LIABILITIES
Creditors:
Amounts falling due within one year
16
(1,873,962)
NET CURRENT (LIABILITIES)/ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
LONG TERM LIABILITIES
Creditors:
Amounts falling due after one year – Loan
NET ASSETS
RESERVES
Restricted Reserves
23
249,750
Unrestricted Reserves
24
356,361
TOTAL RESERVES		 £
198,489
889,490
639,796		 2021
2020
£
£
£
1,020,632
1,234,986		 2021
2020
£
£
£
1,020,632
1,234,986
1,020,632
1,234,986
151,911
999,526
539,496
1,690,933
(2,062,170)
(146,187)
(371,237)
874,445
863,749
(268,334)
(338,333)
606,111
525,416
201,216
324,200
606,111
525,416
201,216
324,200
606,111
525,416

The notes on pages 28 to 55 form part of these financial statements

These financial statements were approved and authorised for issue by the Trustees on 11 March 2022 and are signed on their behalf by:

Aisha Dosanjh President Chair

Peter Gingell Deputy Chair Chair Finance and Resources Committee

25

KENT UNION BALANCE SHEET

YEAR ENDED 31 JULY 2021

Note
2021
£
£
FIXED ASSETS
Tangible assets
12
1,020,632
Investments
13
1
1,020,633
CURRENT ASSETS
Stocks
14
38,352
Debtors
15
1,371,152
Cash at bank and in hand
184,532
Total current assets
1,594,036
CURRENT LIABILITIES
Creditors:
Amounts falling due within one year
16
(1,740,224)
NET CURRENT (LIABILITIES)/ASSETS
(146,188)
LONG TERM LIABILITIES
874,445
Creditors:
Amounts falling due after one year – Loan
(268,334)
NET ASSETS
606,111
RESERVES
Restricted Reserves
23
249,750
Unrestricted Reserves
24
356,361
TOTAL RESERVES
606,111		 2021
£
£
1,020,632
1
1,020,633
38,352
1,371,152
184,532		 2021
£
£
1,020,632
1
1,020,633
38,352
1,371,152
184,532		 2021
£
£
1,020,632
1
1,020,633
38,352
1,371,152
184,532		 2020
£
£
1,232,304
1
1,232,305
151,911
1,126,771
367,306
1,645,988
(2,014,543)
(368,555)
863,750
(146,188)
874,445
(338,333)
525,417
606,111 201,216
324,201
525,417

The notes on pages 28 to 55 form part of these financial statements. In accordance with FRS 102, no separate Statement of Financial Activities has been presented due to the available exemption.

These financial statements were approved and authorised by the Trustees on 11 March 2022 and are signed on their behalf by:

Aisha Dosanjh President Chair

Peter Gingell Deputy Chair Chair Finance and Resources Committee

26

CONSOLIDATED CASH FLOW STATEMENT

YEAR ENDED 31 JULY 2021

Note
£
NET CASH PROVIDED
BY OPERATING ACTIVITIES
26
CASH FLOWS FROM
INVESTING ACTIVITIES
Interest from investments
4
2,328
Purchases of property, plant and equipment
12
(25,673)
NET CASH USED IN
INVESTING ACTIVITIES
CASH FLOWS FROM
FINANCING ACTIVITIES
New partially secured loans
16
-
NET CASH USED IN
FINANCING ACTIVITIES
CHANGE IN CASH AND
CASH EQUIVALENTS IN THE YEAR
CASH AND CASH EQUIVALENTS
AT THE BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS
AT THE BEGINNING OF THE YEAR		 2021
2020
£
£
£
123,644
349,772
2,348
(994,605)
(23,344)
(992,257)
350,000
-
350,000
100,300
(292,485)
539,496
831,981
639,796
539,496

The notes on pages 28 to 55 form part of these financial statements.

27

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015), and in accordance with applicable charity law. In accordance with FRS 102, no separate Statement of Financial Activities or Statement of Cash Flow has been presented for the Union alone.

Going Concern

Kent Union reported a financial performance in the year resulting in an unrestricted reserves balance of £356k (2020: £324k) which was due largely to management response measures put in place to mitigate the impact of Covid-19 on the organisation, as well as, taking full advantage of the Governments Job Retention Scheme. Uncertainty surrounding Covid-19 continues to cause concern and financial planning has required a cautious approach. The Trustees have prepared detailed budgets and projected cash flow forecasts for a period of at least twelve months from the date of the approval of these financial statements. The Union receives significant grant funding from the University of Kent and has confirmation of the 2021/22 commitment and the Trustees consider it reasonable to anticipate that support from the University will continue for the foreseeable future, based upon discussions with the University. In addition, the Union has net current liabilities at the end of the year of £146k (2020: Liabilities £371k), and is budgeting for an improvement, as well as, a financial surplus for 2021/22. Despite the current circumstances the Trustees believe that the company’s financial resources and contingency planning is sufficient to ensure the ability of the charitable company to continue as a going concern for the foreseeable future, being at least twelve months from the date of approval of these financial statements.

The Statement of Financial Activities and Balance Sheet consolidate the financial statements of Kent Union and its subsidiary undertaking Kent Union Trading Ltd. The results of the subsidiary are consolidated on a line by line basis after the elimination of intra-group transactions.

Kent Union meets the definition of a public benefit entity under FRS102. Assets and liabilities are recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charitable purpose and principal activity of Kent Union is the advancement of education of students at the University of Kent for the public benefit. The activities undertaken by the Union to deliver our charitable purpose are the provision of services to our membership of University of Kent students, to empower students at Kent to have a voice, fulfil their potential and get the most from University, and ensure the Union is an empowered and effective charity with a clear sense of purpose.

General Information

The registered office of Kent Union is Mandela Building, The University of Kent, Canterbury, Kent CT2 7NW.

The Union is a private charitable company limited by guarantee, incorporated in England and Wales. (Company No: 11939038, Charity No: 1183556).

Judgements in applying accounting policies and key sources of estimation uncertainty Kent Union makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 12 for the carrying amount of the property plant and equipment and Note 1 (depreciation) for the useful economic lives for each class of asset.

28

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: ACCOUNTING POLICIES (continued)

Recognition of Income

Kent Union receives grants from the University of Kent and University of Greenwich, income under contracts for the provision of charitable services, membership contributions, and income from trading activity closely associated with its charitable purposes. Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Charitable expenditure comprises direct expenditure including direct staff costs attributable to the Union’s activities. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of the resources.

Governance costs include those costs incurred in the governance of the Union’s activities and are associated with constitutional and statutory requirements. Support costs include the central functions and have been allocated to activity cost categories on the basis of assessed consumption as detailed above.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows.

Fixtures and Fittings - between 8.33% and 33.33% p.a. straight line or reducing balance

Leasehold Improvements - remainder of the lease term

Computer Equipment - between 20% and 33.33% p.a. straight line

All fixed assets in excess of £500 are capitalised at the time of acquisition.

Each year a review is made of the remaining useful economic life of fixed assets, and if economic life is assessed as being different to that over which the asset is currently being depreciated, the undepreciated amount at the beginning of the year is depreciated over the remaining useful economic life.

Operating Leases

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the maximum period for which Kent Union intends to hold the lease.

Pension contributions

Kent Union participates in the Superannuation Arrangements of the University of London (SAUL), which is a centralised defined benefit scheme within the United Kingdom and is contracted-out of the Second State Pension (prior to April 2016).

The employer’s contributions payable to the scheme in the year were £311,633 (2020: £438,739). With effect from 1 April 2022, the employer’s contribution rate will increase from 16% of pensionable pay by 3% to 19%. And in January 2023, it will go up a further 2% to 21% to reduce the contribution strain and help keep SAUL secure for the future.

Kent Union is not expected to be liable to SAUL for any other current participating employer’s obligations under the Rules of SAUL, but in the event of an insolvency event of any participating employer within SAUL, an amount of any pension shortfall (which cannot otherwise be recovered) in respect of that employer, may be spread across the remaining participating employers and reflected in the next actuarial valuation.

A formal actuarial valuation of SAUL is carried out every three years by a professionally qualified and independent actuary. The last actuarial valuation was carried out with an effective date of 31 March 2020. Informal reviews of SAUL’s position, reflecting changes in market conditions, cash flow information and new accrual of benefits, are carried out between formal valuations.

Taxation

No provision is made in these accounts for corporation tax as the Union is exempt from such taxes as a result of its charitable objectives and activities.

Investments

Investments are stated at cost less any provision for diminution in value.

Stock

Stock is valued at the lower of cost or net realisable value, net of any impairment for obsolete and slow moving items on a first in first out basis.

29

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: ACCOUNTING POLICIES (continued)

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the placing of the funds into a deposit account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount, and provisions at the best estimate available at the time the provision is recognised of the amount which will be settled.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Fund accounting policy

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectivities of the Union. Restricted funds are funds subject to specific restrictive conditions imposed by donors. The purpose and use of the restricted funds is set out in the notes to the financial statements. All income and expenditure is shown in the Statement of Financial Activities.

30

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 2: VOLUNTARY INCOME

Block grant Kent Union Canterbury
Block grant GK Unions
Job Retention Scheme Grant
Donation in Kind		 2021
2020
£
£
1,612,993
1,572,919
776,759
950,774
563,135
523,271
-
30,967		 2021
2020
£
£
1,612,993
1,572,919
776,759
950,774
563,135
523,271
-
30,967
2,952,887
3,077,931

Although the block grants are reported as being received on behalf of the two sites of Canterbury and GK Unions, there are no restrictions placed by donors which would require the grants to be accounted for as restricted income.

NOTE 3: INCOME FROM CHARITABLE ACTIVITIES

Membership Skills Development and Employability:
Retail Trade
Licensed Trade and Catering
Other Trade
University restricted grants:
Advice and Welfare
Volunteering and Community
Sport and Recreation
Representation
Jobshop
GK Unions Reception
GK Unions
Nursery
Parkwood Development
Members’ contributions:
Sport and Recreation
Fundraising		 2021
2020
£
£
2,434,378
4,161,451
225,597
1,778,252
988,436
1,001,650
238,305
245,998
68,599
95,972
134,085
124,876
337,259
292,034
15,548
22,089
8,791
10,549
28,162
47,887
113,225
93,812
75,820
34,627
18,053
202,228
47,855
508,850
4,734,113
8,620,275

The members’ contributions relate to subscriptions made by members of sports clubs and societies which are restricted to being utilised to provide sports and societies services to the members of the clubs and societies, and to amounts fundraised by sports club and society members to purchase equipment or fund trips or events relating to their sports club or society.

Included in other trade income is an amount of £3,323 which relates to amounts fundraised by Nursery staff and parents which are restricted to purchase toys, equipment and other items for the Nursery.

31

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 4: INVESTMENT INCOME

Bank Interest receivable
NOTE 5: MEMBERSHIP SKILLS DEVELOPMENT
£
Retail Trade
Stock
1,799,633
Career staff costs
315,273
Student staff costs
141,936
Other costs
330,535
Depreciation
43,111
Licensed Trade and Catering
Stock
95,362
Career staff costs
284,052
Student staff costs
151,925
Other costs
437,348
Depreciation
25,627
Other Trade
Career staff costs
520,528
Student staff costs
202,953
Expenditure re fundraising income
-
Other costs
254,300
Depreciation
2,403
Support staff costs
315,767
Support facilities costs
282,750		 Bank Interest receivable
NOTE 5: MEMBERSHIP SKILLS DEVELOPMENT
£
Retail Trade
Stock
1,799,633
Career staff costs
315,273
Student staff costs
141,936
Other costs
330,535
Depreciation
43,111
Licensed Trade and Catering
Stock
95,362
Career staff costs
284,052
Student staff costs
151,925
Other costs
437,348
Depreciation
25,627
Other Trade
Career staff costs
520,528
Student staff costs
202,953
Expenditure re fundraising income
-
Other costs
254,300
Depreciation
2,403
Support staff costs
315,767
Support facilities costs
282,750		 2021
2020
£
£
84
2,328
95,362
284,052
151,925
437,348
25,627
520,528
202,953
-
254,300
2,403
315,767
282,750
5,203,503
8,177,228

32

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 6: ADVICE AND WELFARE

Career staff costs
Other costs
Support staff costs
Support facilities costs
NOTE 7: VOLUNTEERING AND COMMUNITY
Career staff costs
Student Staff
Community volunteering
Kent Student Certificate for Volunteering
Other costs
Support staff costs
Support facilities costs
NOTE 8: SPORT AND RECREATION
Direct grants to clubs and societies
Coaching
Entry fees and affiliations
Facilities and pitches
Insurance
Officials
Sundry expenses
Motor and travel
Website and online payment costs
Minibus lease and other costs
Depreciation
Career staff costs
Student Staff
Expenditure re fundraising income
Support staff costs
Support facilities costs		 2021
2020
£
£
224,329
263,298
22,131
18,995
142,677
161,745
144,185
150,346
533,322
594,384
2021
2020
£
£
49,501
95,720
-
1,443
44
251
115
2,182
674
20,771
98,650
112,907
99,115
94,818
248,099
328,092
2021
2020
£
£
27,658
89,958
7,577
38,999
18,057
61,754
5,749
34,215
26,957
12,490
1,410
8,063
22,037
82,788
1,662
61,282
7,031
8,361
23,458
20,517
2,289
3,475
82,432
103,280
-
3,350
59,179
488,704
155,655
187,587
144,020
139,002
585,171
1,343,825

33

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9: REPRESENTATION

Affiliations
Campaigns
Depreciation
Election expenses
Office costs
Media and Publications
Rent
Services and utilities
Sabbatical salaries
Sundry expenses
Training
Career staff costs
Support staff costs
Support facilities costs
NOTE 10: SUPPORT COSTS
Staffing costs
Career staff costs
Student staff
Staff recruitment
Staff training
Staff support costs
Administration costs
Consultancy
Insurance
IT costs
Legal and professional
(Profit) / Loss on disposal of fixed assets
Marketing and market research
Payroll administration fees
Printing, postage and stationery
Sundry expenses		 £
950,903
2,711
7,580
4,630
2,408		 2021
2020
£
£
32,616
53,707
364
3,689
1,813
2,349
1,980
5,789
288
228
8,672
17,221
84,321
1,433
12,496
(1,088)
106,246
122,783
19,010
52,859
2,906
4,169
267,085
383,967
279,128
302,998
219,369
229,995
1,036,294
1,180,099
2021
2020
£
£
£
1,012,209
33,165
22,746
18,720
16,900
968,232
1,103,740
1,515
14,335
34,270
46,636
1,027
92,800
14,563
18,556
25,866
211,715
249,568
26,950
7,770
65,092
20,449
2,845
57,782
14,768
12,820
3,239

34

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 10: SUPPORT COSTS (Continued)

Establishment costs
Cleaning
Depreciation
Equipment repairs and maintenance
Rent
Services and Utilities
Rates
Finance costs
Bank charges
Irrecoverable VAT
Bad debts written off
Governance costs
Audit and Accountancy
Committee support costs
Trustees’ expenses		 £
3,297
146,544
1,188
162,268
173,355
5,497		 2021
2020
£
£
£
14,055
138,727
7,044
157,509
220,555
7,045
492,149
544,935
5,263
6,892
6,394
163,137
18,549
22,032
2,572
1,873
32,349
26,477
13,767
153,144
(3,774)
26,987
5,362
-
1,867,582
1,943,269

Included within audit and accountancy are audit fees of £14,950 (2020: £20,415) and non-audit fees of £6,200 (2020: £1,596).

NOTE 11: EXCEPTIONAL ITEMS

Redundancy Costs 2021
2020
£
£
-
128,422
-
128,422

35

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 12: TANGIBLE FIXED ASSETS

Fixtures
Leasehold
Assets Under		 Total
and Fittings
Improvements
Construction
£
£
£		 £
GROUP COST OR VALUATION
At 1 August 2020 1,229,576
1,456,798
110,256		 2,796,630
Additions 12,188
13,485
-		 25,673
Disposals (148,616)
-
-		 (148,616)
Transfers 33,444
76,812
(110,256)		 -
At 31 July 2021 1,126,592
1,547,095
-
2,673,687
DEPRECIATION
At 1 August 2020 922,321
639,322
-		 1,561,643
Charge for the year 116,374
108,333
-		 224,707
Disposals (133,295) -
-
(133,295)
At 31 July 2021 905,400
747,655
-		 1,653,055
NET BOOK VALUE
At 31 July 2021 221,192
799,440
-		 1,020,632
At 31 July 2020 307,254
817,476
110,256		 1,234,986
Fixtures
Leasehold
Assets Under		 Total
and Fittings
Improvements
Construction
PARENT COST OR VALUATION
At 1 August 2020 1,229,576
1,456,798
110,256		 2,796,630
Additions 12,188
13,485
-		 25,673
Disposals (148,616)
-
-		 (148,616)
Transfers 33,444
76,812
(110,256)		 -
At 31 July 2021 1,126,592
1,547,095
-		 2,673,687
DEPRECIATION
At 1 August 2020 922,321
639,322
-		 1,561,643
Charge for the year 116,374
108,333
-		 224,707
Disposals (133,295) -
-		 (133,295)
At 31 July 2021 905,400
747,655
-		 1,653,055
NET BOOK VALUE
At 31 July 2021 221,192
799,440
-		 1,020,632
At 31 July 2020 307,254
817,476
110,256		 1,234,986
Capital commitments
Group and Parent 2021 2020
£ £
Contracted but not provided for in
the financial statements		 - -

36

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 13: INVESTMENTS

KENT UNION

Subsidiary Undertakings

KENT UNION
Subsidiary Undertakings
Kent Union Trading Limited MARKETING AND TRADING ACTIVITIES
Company Number 06795479
Turnover Profit/(Loss) Aggregate Equity Held
Registered office: share capital Number %
University of Kent, and reserves of shares Equity
Mandela Building,
Canterbury, £ £ £
Kent CT2 7NW 1,747,763 51,879 1 1 100%

All shares held are ordinary shares.

The investment is not held to earn an investment return, but to further the activities of the Union. During the year Kent Union made a charge of £6,500 to Kent Union Trading Limited in relation to the supply of management and administrative support services.

NOTE 14: STOCK

Retail
Licensed Trade and Catering
NOTE 15: DEBTORS
Trade debtors
Amounts owed by group companies
Prepayments and accrued income
Other debtors (inc VAT recoverable)		 2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
160,137
-
92,303
92,303
38,352
38,352
59,608
59,608
198,489
38,352
151,911
151,911
2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
577,620
525,997
533,871
517,690
-
537,257
-
151,466
294,199
281,133
407,385
407,385
17,671
26,765
58,270
50,230
889,490
1,371,152
999,526
1,126,771

NOTE 15: DEBTORS

37

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 16: CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR

2021 2021 2020
2020
£
£		 £
£
Group
Parent		 Group
Parent
Trade creditors 793,178
723,834		 1,179,672
1,179,671
Other creditors including taxation and social security:
Other creditors 72,191
72,191		 28,866
28,866
Loan repayable within one year 70,000
70,000		 11,667
11,667
Accruals and deferred income 1,008,593
879,199		 841,965
794,339
1,943,962
1,740,224		 2,062,170
2,014,543
Deferred income comprises rental income from
bank cash machines installed on campus outside the
Unions’ outlets, hire of office space and income from
marketing contracts relating to a future period.
Deferred income movements in the year are as follows:
Group
Parent
£
£
Balance at 1 August 2020 27,580 21,178
Amount released to income in the year (27,580)
(21,178)
Amount deferred in year -
-
Balance at 31 July 2021 -
-

38

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 16: CREDITORS AMOUNTS FALLING AFTER MORE THAN ONE YEAR

Partially secured bank loan
Less: Loans repayable within one year
Payable as Follows:
Due between one and two years
Due between two and five years
Due after five years
 2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
338,334
338,334
350,000
350,000
(70,000)
(70,000)
(11,667)
(11,667)
268,334
268,334
338,333
338,333
2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
70,000
70,000
70,000
70,000
198,334
198,334
210,000
210,000
-
-
58,333
58,333
268,334
268,334
338,333
338,333

The above loan from the National Westminster Bank plc is supported by the Coronavirus Business Interruption Loan Scheme managed by the British Business Bank on behalf of, and with the financial backing of, the Secretary of State for Business, Energy and Industrial Strategy.

Under the Coronavirus Business Interruption Loan Scheme, the Secretary of State has agreed to provide the Bank with a Partial Guarantee. The Partial Guarantee is given to the Bank and not Kent Union and Kent Union remains liable for all sums payable under the agreement in the event of a default.

Under the Coronavirus Business Interruption Loan Scheme, interest due during the first 12 months will be payable by the UK Government under the terms of the scheme and is, in effect, 0%.

The Loan Amount of £350,000 was drawn down on the 19 June 2020. Interest for the first 12 months is payable at 1.88% above base rate after which the rate is fixed at 2.33%. The loan is repayable over 72 months and will be fully repaid in May 2026.

Of the total above, £Nil (2020: £58,333) is repayable after more than 5 years.

39

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 17: COMMITMENTS UNDER OPERATING LEASES

At 31 July 2021 the Union had commitments under non-cancellable operating leases as set out below.

Operating leases which expire:
Within 1 year
Within 2 to 5 years
Within more than 5 years
Operating leases which expire:
Within 1 year
Within 2 to 5 years
The total expense in the year was £992,421 (2020: £1,114,750)		 Land and Buildings
2021
2020
£
£
657,545
1,109,548
2,650,885
2,230,930
10,848,687
12,611,002
14,157,117
15,951,480
Other
2021
2020
£
£
21,183
27,472
4,733
61,232
25,916
88,704

40

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 18: STAFF COSTS AND NUMBERS

Staff costs were as follows:

Wages and salaries
Social security costs
Pension costs
Total costs
Termination payments (included within wages and salaries above)
The average monthly number of employees,
based on headcount, during the year was as follows:
Direct charitable activities
Administration
Total numbers
The average monthly number of employees,
based on full-time equivalents, during the year was as follows:
Direct charitable activities
Administration
Total numbers		 2021
2020
£
£
2,920,882
4,376,430
206,198
290,205
311,633
438,739
3,438,713
5,105,374
76,395
128,422
2021
2020
Number
Number
226
367
32
41
258
408
2021
2020
Number
Number
34
109
29
39
63
148

41

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 18: STAFF COSTS AND NUMBERS (Continued)

The number of higher paid employees, including pension contributions, was:

2021 2020
Number Number
In the band £110,000 - £119,999 - 1
In the band £70,000 - £79,999 2 2
Retirement benefits are accruing for these 2 members of staff
under a defined benefit scheme.
Additional Disclosure under Kent Union Remuneration Policy:

The following staff had a gross salary above £50,000 (excluding employer’s pension contributions) in the year, in the bands as indicated below: Dennis Summers, Deputy Chief Executive and Melanie Sharman, Acting Chief Executive Officer, Robert Buckingham-Pegg, Director of Commercial Services.

2021 2020
Number Number
In the band £90,000 - £99,999 - 1
In the band £60,000 - £69,000 2 -
In the band £50,000 - £59,999 1 2

The aggregate employee benefits paid in the year to key management personnel for their services to the charity was £450,660 (2020: £374,908). The Union defines its key management personnel as the Chief Executive, Acting Chief Executive, Deputy Chief Executive, Director of Commercial Services, Director of Membership Services, Interim Director of Membership Services, Head of GK Unions, Director of Digital and Communications, Director of People and Culture and Managing Director GK Unions.

During the year the Union made termination payments totalling £76,395 (2020: £128,422) to staff in relation to organisational changes made to better align the Union’s management and staff support to achievement of the Union’s charitable purpose and service delivery to our members. These payments were made with the direct or delegated authority of the Board of Trustees, as required by the Union’s policy in relation to termination payments. There were £23,223 termination payments outstanding at the balance sheet date.

42

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 19: RELATED PARTY TRANSACTIONS

NOTE 19: RELATED PARTY TRANSACTIONS
University of Kent
2021 2020
£ £
University of Kent Grant Funding of: 1,612,993 1,572,919
University of Kent Grant Funding for GK Unions: 361,015 429,495
In addition, the Union occupies its administration building on a rent
free basis under an informal licence subject to the union maintaining
the building in a good state of repair. The annual value of this
donation relating to this rent free arrangement has been assessed at: - 30,967
The University of Kent provides payroll services to the Union.
The annual fee for this service of: 14,768 14,563
The cost of the Union’s staff is recharged by the University on a regular
basis, resulting in a balance due to the University at any point in time.
Further costs relating to University of Kent transactions are as follows:
Sports and societies of: - 6,281
Training of: 1,921 5,389
Hire of facilities of: 2,179 13,075
Maintenance of: 6,591 39,013
Utility Charges of: 102,560 113,949
Rents of: 789,190 669,578
Sundry Items of: 4,991 48,512
Further revenues relating to University of Kent transactions are as follows:
Jobshop sales of: 48,231 46,870
Other non-recurrent income of: 229 67,129
The above transactions resulted in a balance due to the
University of Kent at the end of the year of: 588,869 1,071,491
And balance due from the University of Kent of: 11,692 9,255

43

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 19: RELATED PARTY TRANSACTIONS (Continued)

University of Greenwich
2021 2020
£ £
The University of Greenwich Grant Funding of: 373,386 497,539
The University of Greenwich charged Kent Union for the following in the year:
Rent of: 311,829 107,380
Service Charges of: - 170,750
Sundries of: 102 2,186
Kent Union paid over to the University of Greenwich
bus ticket income received on their behalf of: - 67,858
Further revenues relating to University of Greenwich transactions are as follows:
General Income of: - 1,577
The above transactions resulted in a balance due
from the University of Greenwich at the end of the year of: 445,160 482,212
And balance due to the University of Greenwich of: - -
Kent Union Trading Ltd
2021 2020
£ £
Charged a fee to KUTL in relation to management
support services provided of: - 6,500
KUTL Donation to Kent Union of: 51,879 126,617
The above transactions resulted in a balance due
from Kent Union Trading Limited to Kent Union of: 452,256 151,466
Canterbury Christ Church University
2021 2020
£ £
Canterbury Christ Church University Grant Funding GK Unions 42,357 58,897

44

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 19: RELATED PARTY TRANSACTIONS (Continued)

Gardner Training and Consultancy (GTC)
2021 2020
£ £
Gardner Training and Consultancy (GTC), a business run
by a relation of a member of the Senior Leadership Team
providing training courses to Kent Union and the following
transactions took place:
Training courses of: 695 2,803
At the year end, the amount outstanding due to GTC of: - 50
Controls over these transactions were in place in accordance with our
conflict of interest policy; a signed Declaration of Interest form from
the member of the Senior Leadership Team was received; a tender
process for relevant contracts was carried out in which the member
of the Senior Leadership Team had no involvement in the process
or tender award decision; and an agreed process to manage any
potential conflict of interest was agreed and approved by the Chair
of Finance and Risk Committee.
Sabbatical Officers
2021 2020
£ £
The sabbatical officers work full-time for the Union, receiving
remuneration and completing a portfolio of duties, alongside
their role as trustee of the Union. The aggregate amount payable
in relation to this portfolio of duties of: 98,955 114,960

45

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 20: PENSION

General Description of the pension scheme

Funding Policy

Kent Union participates in the Superannuation Arrangements of the University of London (SAUL), which is a centralised defined benefit scheme within the United Kingdom and is contracted-out of the Second State Pension (prior to April 2016). SAUL is an independently-managed pension scheme for the non-academic staff of over 50 colleges, students’ unions and institutions with links to higher education.

Pension benefits accrued within SAUL are currently built up on either a Final Salary basis or a Career Average Revalued Earnings (CARE) basis. Following a consultation with its Members, the SAUL Final Salary Section closed on 31 March 2016 and all of its Members build up benefits on a CARE basis from 1 April 2016.

Kent Union is not expected to be liable to SAUL for any other current participating employer’s obligations under the Rules of SAUL, but in the event of an insolvency event of any participating employer within SAUL, an amount of any pension shortfall (which cannot otherwise be recovered) in respect of that employer, may be spread across the remaining participating employers and reflected in the next actuarial valuation.

SAUL’s statutory funding objective is to have sufficient and appropriate assets to meet the costs incurred by the Trustee in paying SAUL’s benefits as they fall due (the “Technical Provisions”). The Trustee adopts assumptions which, taken as a whole, are intended to be sufficiently prudent for pensions and benefits already in payment to continue to be paid and for the commitments which arise from Members’ accrued pension rights to be met. The Technical Provisions assumptions include appropriate margins to allow for the possibility of events turning out worse than expected. However, the funding method and assumptions do not completely remove the risk that the Technical Provisions could be insufficient to provide benefits in the future.

A formal actuarial valuation of SAUL is carried out every three years by a professionally qualified and independent actuary. The last actuarial valuation was carried out with an effective date of 31 March 2020. Informal reviews of SAUL’s position, reflecting changes in market conditions, cash flow information and new accrual of benefits, are carried out between formal valuations. The funding principles were agreed in May 2021 and are due to be reviewed at SAUL’s next formal valuation in 2023.

31 March 2017
31 March 2020
31 April 2021
SAUL’s assets £3,205 Million
£3,612 Million
£4,364 Million
SAUL’s liabilities £3,149 Million
£3,829 Million
£4,007 Million
Funding Level 102%
94%
109%
(Deficit)/Surplus £56 Million
(£217 Million)
£357 Million
Contribution Strain 6.7%
13.4%
12.5%

Accounting Policy

Kent Union is a participating employer in SAUL. The actuarial valuation applies to SAUL as a whole and does not identify surpluses or deficits applicable to individual employers. As a whole, the market value of SAUL’s assets were £4,364 million, representing 109% of the liabilities for benefits accrued up to 30 April 2021.

It is not possible to identify an individual Employer’s share of the underlying assets and liabilities of SAUL. Kent Union accounts for its participation in SAUL as if it were a defined contribution scheme and pension costs are based on the amounts actually paid (i.e. cash amounts) in accordance with paragraphs 21.11 of FRS102.

The Trustee and Employers have agreed that the Technical Provisions surplus at the 31 March 2020 valuation will be maintained by additional employer contributions. Therefore, the employer’s contribution rate will increase from 16% of pensionable pay by 3% to 19% in April 2022. In January 2023, it will increase a further 2% to 21% to reduce the contribution strain and help keep SAUL secure for the future. There is no defined benefit liability to be recognised by Kent Union in respect of the deficit contributions due to SAUL (i.e. the present value of the deficit contributions) as at 31 July 2021, with NIL realised to the Statement of Financial Activities in the year.

46

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 21: REMUNERATION OF TRUSTEES

The total remuneration paid to the Trustees during the financial year 2020/2021 was as follows:

Remuneration
Pension		 Reimbursement Total
Contributions of expenses
£ £ £ £
Joshua Frost
President & Chair (Resigned 14/03/21) 16,936 26 - 16,962
Aisha Dosanjh
President & Chair 19,724 (313) - 19,411
Victoria Saward-Read
Vice President Academic (to 30/06/21) 18,122 543 - 18,665
Aldo Manella
Vice President Student Engagement (to 30/06/21) 17,444 (345) - 17,099
Laura Carlin
Vice President Post Grad Experience (to 31/08/20) 1,658 45 - 1,703
Favour Salami
Vice President Welfare (01/07/21) 1,773 36 - 1,809
Guadalupe Sellei
Vice President Academic Experience (01/07/21) 2,228 - - 2,228
Caroline Van Eldik
Vice President Student Engagement (01/07/21) 2,228 - - 2,228
Patrick Stillman
Vice President Post Grad Experience (to 31/08/21) 18,333 517 - 18,850
98,446 509 - 98,955

The remuneration to Trustees is an allowance for completing a portfolio of duties, alongside their role as a Trustee, as provided by the Union’s constitution.

The reimbursement of expenses relate entirely to expenditure incurred in the course of their duties as Trustees, and none relates to expenditure of a personal nature. All Trustee claims for reimbursement of expenses are authorised and counter-signed by a senior executive of the organisation.

47

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 22: EXPENSES REIMBURSED TO SENIOR EXECUTIVES

The amount of expenses reimbursed to senior executives during 2020/2021 was as follows:

Mel Sharman
Acting Chief Executive
Vicki Edwards
Interim Director of Membership Services
Victoria Todd
Director of People and Culture		 £
38
68
527
633

The reimbursement of expenses relates to expenditure wholly and exclusively incurred in the course of their duties as employees and none relates to expenditure of a personal nature. The reimbursement of expenses principally relates to business travel expenses, attendance at conferences and business related purchases made on personal credit cards and subsequently reimbursed. All claims for reimbursement of expenses by the above individuals are authorised and counter-signed by a senior executive of the organisation. The above titles are titular and none of the above individuals have a legal status as Directors of either Kent Union or its subsidiary.

48

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 23: RESTRICTED RESERVES

At
Group
University restricted grants:
Advice and Welfare
Volunteering and Community
Sport and Recreation
Representation
Job Shop
GK Unions Reception
GK Unions
Nursery
Parkwood Development
Sport and Recreation
Members contributions
Fundraising
Alumni fundraising
Nursery fundraising		 1 August
Incoming
Resources
Transfers
At 31 July
2020
Resources
Expended
2021
£
£
£
£
£
-
238,305
(238,590)
-
(285)
(5,627)
68,599
(67,670)
-
(4,698)
36,120
134,085
(69,280)
-
100,925
59,338
337,259
(342,850)
-
53,747
-
15,548
(15,548)
-
-
-
8,791
(8,791)
-
-
-
28,162
(28,162)
-
-
-
113,225
(113,225)
-
-
-
75,820
(75,820)
-
-
-
18,053
(18,053)
-
-
108,249
47,855
(59,179)
-
96,925
25
-
-
-
25
3,111
-
-
-
3,111
201,216
1,085,702
(1,037,168)
-
249,750

The University restricted grants relating to Advice and Welfare, Volunteering and Community, Sport and Recreation, Representation and Jobshop are grants made by the University of Kent, which are restricted to being used to meet costs incurred in the provision of the services and specific projects in those designated categories to the students of the University of Kent.

The University restricted grants relating to GK Unions Reception are grants made by the University of Kent and the University of Greenwich restricted for use to meet costs incurred in the provision of reception services to students and visitors in the Student Hub at the Universities of Medway. With the transfer of GK operations to Greenwich Students’ Union these grants have been discontinued.

The members’ contributions relate to subscriptions made by members of sports clubs and societies which are restricted to being utilised to provide sports and societies services to the members of the clubs and societies, and to amounts fundraised by sports club and society members to purchase equipment or fund trips or events relating to their sports club or society.

49

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 23: RESTRICTED RESERVES (Continued)

Alumni fundraising relates to amounts fundraised from Kent Union alumni restricted for use to directly support the Union’s charitable activities.

Nursery fundraising relates to amounts fundraised by Nursery staff and parents which are restricted to purchase toys, equipment and other items for the Nursery.

At 1 August Incoming
Resources
Transfers
At 31 July
Parent 2020 Resources
Expended		 2021
£ £
£
£
£
University restricted grants:
Advice and Welfare - 238,305
(238,590)
-
(285)
Volunteering and Community (5,627) 68,599
(67,670)
-
(4,697)
Sport and Recreation 36,120 134,085
(69,280)
-
100,925
Representation 59,338 337,259
(342,850)
-
53,746
Job Shop - 15,548
(15,548)
-
-
GK Unions Reception - 8,791
(8,791)
-
-
GK Unions - 28,162
(28,162)
-
-
Parkwood Development - 75,820
(75,820)
-
-
Sport and Recreation
Members contributions - 18,053
(18,053)
-
-
Fundraising 108,249 47,855
(59,179)
-
96,925
Alumni fundraising 25 -
-
-
25
Nursery fundraising 3,111 -
-
-
3,111
201,216 972,477
(923,943)		 -
249,750
COMPARATIVE TABLE
At 1 August
Incoming
Resources
At 31 July
Group and Parent 2019
Resources
Expended
2020
£
£
£
£
University restricted grants:
Advice and Welfare -
245,998
(245,998)
-
Volunteering and Community (6,739)
95,973
(94,861)
(5,627)
Sport and Recreation 49,631
124,876
(138,387)
36,120
Representation 88,055
292,034
(320,751)
59,338
Nursery -
22,089
(22,089)
-
Job Shop -
10,549
(10,549)
-
GK Unions Reception -
47,887
(47,887)
-
GK Unions -
93,812
(93,812)
-
Parkwood Development -
34,627
(34,627)
-
Building Refurbishments 350,000
-
(350,000)
-
Sport and Recreation
Members contributions -
202,228
(202,228)
-
Fundraising 88,101
508,850
(488,702)
108,249
Alumni Fundraising 25
-
-
25
Nursery Fundraising 3,111
-
-
3,111
572,184
1,678,923
(2,049,891)		 201,216

50

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 24: UNRESTRICTED RESERVES

At 1 August Incoming
Resources
Transfer from		 At 31 July
Group 2020 Resources
Expended
Transfers		 2021
£ £
£
£		 £
General reserve 324,200 6,601,383
(6,569,222)
-		 356,361
At 1 August Incoming
Resources
Transfer to		 At 31 July
Parent 2020 Resources
Expended
Designated		 2021
Reserve
£ £
£
£		 £
General reserve 324,201 4,853,620
(4,821,459)		 - 356,362
COMPARATIVE TABLE
At 1 August Incoming
Resources
Transfer from		 At 31 July
Group 2019 Resources
Expended
Transfers		 2020
£ £
£
£		 £
General reserve 2,509
10,021,611
(10,052,159)		 352,240 324,201
At 1 August
Incoming
Resources
Transfer from		 At 31 July
2019
Resources
Expended
General Reserve		 2020
£
£
£
£		 £
Designated reserve GK Unions2,240 -
-
(2,240)		 -
At 1 August
Incoming
Resources
Transfer from		 At 31 July
Parent 2019
Resources
Expended
General Reserve		 2020
£
£
£
£		 £
General reserve 2,509
9,660,025
(9,690,573)		 352,240 324,201
At 1 August
Incoming
Resources
Transfer from		 At 31 July
Parent 2019
Resources
Expended
General Reserve		 2020
£
£
£
£		 £
Designated reserve GK Unions2,240
-
-
(2,240)		 -
The GK Unions reserve relates to net surpluses
generated by the GK Unions partnership at Medway
which will be applied to the GK Unions partnership
and services at the Medway campus. At 31 July

The GK Unions reserve relates to net surpluses generated by the GK Unions partnership at Medway which will be applied to the GK Unions partnership and services at the Medway campus. At 31 July 2020 the accumulated surpluses at GK Unions to be designated are £NIL.

51

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 25: ANALYSIS OF NET ASSETS BETWEEN FUNDS

Restricted
Unrestricted
Total
Funds 2021
Funds 2021
Funds 2021
£
£
£
Group
Tangible Fixed Assets -
1,020,632
1,020,632
Current Assets 249,751
1,478,024
1,727,775
Creditors due within one year -
(1,873,962)
(1,873,962)
Creditors due after more than one year -
(268,334)
(268,334)
**249,751 **
356,360		 606,111
Parent
Tangible Fixed Assets -
1,020,632
1,020,632
Investments -
1
1
Current Assets 249,751
1,344,285
1,653,390
Creditors due within one year -
(1,740,224)
(1,799,578)
Creditors due after more one year -
(268,334)
(268,334)
249,751
356,360
606,111

COMPARATIVE ANALYSIS OF NET ASSETS BETWEEN FUNDS

Restricted
Unrestricted
Total
Funds 2020
Funds 2020
Funds 2020
£
£
£
Group
Tangible Fixed Assets -
1,234,986
1,234,986
Current Assets 201,216
1,489,717
1,690,933
Creditors due within one year -
(2,062,170)
(2,062,170)
Creditors due after more than one year -
(338,333)
(338,333)
201,216
324,200
525,416
Parent
Tangible Fixed Assets -
1,232,304
1,232,304
Investments -
1
1
Current Assets 201,216
1,444,773
1,645,989
Creditors due within one year -
(2,014,544)
(2,014,544)
Creditors due after more than one year -
(338,333)
(338,333)
201,216
324,201
525,417

52

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 26: RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES

Net Income/(Expenditure) for the year
(Gain)/Loss on disposal of Fixed Assets
Depreciation
Interest on Investments
Increase in stocks
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Net cash provided by/(used in) operating activities		 2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
80,695
80,695
(51,517)
(51,517)
15,321
15,321
1,027
1,027
224,707
190,283
238,944
234,963
(2,328)
(2,328)
(2,348)
(2,329)
(46,578)
(46,577)
(33,947)
(33,947)
110,036
(244,381)(716,037) (766,254)
(258,209)
(274,320)
913,650
869,741
123,644
(281,308)
349,772
251,684

NOTE 27: RECONCILIATION OF NET CASH FLOW TO NET MOVEMENT IN NET FUNDS

2021 2020
£ £
Increase/(decrease) in cash in the period 100,300 (292,486)
Change in net funds 100,300 (292,486)
Net funds at 1 August 2020 539,496 831,983
Net funds at 31 July 2021 639,796 539,496
ANALYSIS OF CHANGES IN NET FUNDS
At 1 August Cash flows
At 31 July
2020 2021
£ £
£
Cash at bank and in hand 539,496
100,300
639,796
Net funds 916,242
100,300
1,016,542

53

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 28: FINANCIAL INSTRUMENTS

Financial assets measured at amortised cost
Financial liabilities measured at amortised cost		 2021
2021
2020
2020
£
£
£
£
Group
Parent
Group
Parent
1,235,087
737,294
1,123,743
927,333
1,873,961
1,740,224
2,017,988
1,966747

Financial assets measured at amortised cost comprise cash, trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise trade creditors, other creditors and accruals.

NOTE 29: CONTROLLING PARTY

The ultimate control of the Union is vested, under the Constitution, in the membership in General meeting. As such no single person or entity controls the Union as defined by FRS102.

54

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 30: COMPARATIVE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES AND NET MOVEMENT IN FUNDS

(INCLUDING AN INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 JULY 2020
Unrestricted Restricted Total
Funds Funds Funds
Note £ £ £
INCOME
Voluntary Income 2 3,077,931 - 3,077,931
Income from Charitable Activities 3 6,941,352 1,678,923 8,620,275
Investment Income 4 2,328 - 2,328
TOTAL INCOME 10,021,611 1,678,923 11,700,534
RESOURCES EXPENDED
Charitable activities:
Membership Skills Development 5 7,968,264 208,964 8,177,228
Advice and Welfare 6 348,387 245,998 594,385
Volunteering and Community 7 233,231 94,861 328,092
Sport and Recreation 8 514,508 829,317 1,343,824
Representation 9 859,349 320,751 1,180,100
TOTAL RESOURCES EXPENDED 9,923,738 1,699,891 11,623,629
Total Net Income/Expenditure 97,873 (20,968) 76,905
Exceptional Items 11 (128,422) - (128,422)
Transfer refurbishment 23,24 350,000
(350,000)		 -
NET MOVEMENT IN FUNDS 319,451
(370,968)		 (51,517)
FUNDS BROUGHT FORWARD AT 1 AUGUST 4,749 572,184 576,933
FUNDS CARRIED FORWARD AT 31 JULY 324,200 201,216 525,416

55

GLOSSARY OF TERMS

This is a list of the key terms used in this document together with explanations of what each means.

It is to be used in conjunction with the rest of this document only. It is not meant as a definitive meaning for these terms in all usage outside of this document.

Term Meaning
Accounting and Reporting by Charities: This is the guidance given as to how charities should apply the
Statement of Recommended Practice current accounting standard relevant to most bodies in the UK
Accounting Policies These are the rules that are used consistently from year to
year to determine how to treat the principle items needing
recording in the financial results.
Accounting Standards These are the standards set by the accounting profession
and regulators to ensure consistent ways in treating financial
figures.
Annual Report This document that explains what has happened in words and
numbers at Kent Union over the latest full financial year with, in
most cases, comparatives to the previous year.
Appointments and Governance Committee The committee that concentrates on issues affecting Kent
Union in these areas. It draws together both Trustees
and external personnel with relevant experience and has
permanent staff attending to report on progress made.
Assets under Construction Where expenditure is made on items that will be deemed
to be tangible assets but for which their use has not started
then this expenditure is shown as Assets under Construction.
This would include expenditure by Kent Union on refurbishing
Mandela Building prior to it being ready to recommence
occupation.
Auditors The external body or registered auditors that have tested
the accounting and other systems of Kent Union and whose
opinion on the reasonableness of the presentation in this
document is legally required to be published.
Balance Sheet The summary of the various types of assets and liabilities Kent
Union had at the date it was calculated. This is, therefore, a
snapshot in time with the changes from the previous year’s
balance sheet representing the financial actions during the
period between them.
Board This is the collective name for the Trustees of Kent Union and
is made up of the five sabbatical officers, four student trustees
and four external trustees. The Board is the body that is legally
responsible for the activities of Kent Union.
Campaigns and Policy Committee The committee that concentrates on issues affecting Kent
Union in these areas. It draws together both Trustees
and external personnel with relevant experience and has
permanent staff attending to report on progress made.

56

GLOSSARY OF TERMS

Campaigns Forum Kent Union runs campaigns to improve the student experience,
and the lives of students studying at the University of Kent.
We run campaigns Forums on loads of different things that
effect students on a local, national and global scale.
Cash at bank and in hand This is the total of all money in bank accounts and held as cash
that is available to be used in the immediate future.
Charities Act 2011 This is the main act to cover the legal requirements of being a
charity as Kent Union is and to which it adheres.
Charity Balance Sheet This is the Balance Sheet of Kent Union without its subsidiary
company (Kent Union Trading Limited).
Charity Governance Code This is the specific code of governance supported and
endorsed by the Charity Commission and is designed on a
“apply or explain” basis.
Chief Executive The person who runs the activities of Kent Union on a day to
day basis for the benefit of the students.
Consolidated Balance Sheet This is the Balance Sheet of the combination of Kent Union
and Kent Union Trading Limited as if it were one entity. Thus all
balances between the two bodies have been eliminated.
Consolidated Cash Flow Statement This is the Cash Flow of the combination of Kent Union and
Kent Union Trading Limited. It shows how the money was
generated and where it has been used.
Consolidated Cash Position This is the Cash Position of the combination of Kent Union
and Kent Union Trading Limited. It shows how much money is
either in banks or held in cash.
Consolidated of Financial Activities This is the name given to the same sort of table as a balance
sheet. It shows the position at a particular date; Kent Union’s
financial year end.
Constitution The written Articles of Association of Kent Union.
Current Assets This is the total of items that is cash or could be turned into
cash in an orderly manner in a short space of time. Thus it
includes debtors and cash at bank as its main components.
Debtors This is the amount owed to Kent Union by external
organisations and individuals that had not been paid as at the
date of the Balance Sheet.
Depreciation This is a measure of the estimate of how much of a tangible
asset has been used during the year (for the Income and
Expenditure Statement) and since it was purchased (as
shown in the Notes to the Financial Statements). It is a way of
spreading the purchase cost over the estimate amount of time
that the tangible assets will be used.
Designated Reserves These are a sub-division of the unrestricted reserves that
Kent Union, rather than donors, has decided to limit its use to
specific items.

57

GLOSSARY OF TERMS

Education Act 1994 The main legal act that defines a “Student Union” and what
rights students have to be represented by such bodies.
Elections We exist to ensure all students of the University of Kent have
a voice, fulfil their potential and to support their academic
interests. Allowing our members to elect five Full-Time officers
ensures Kent Union prioritises students, as it is run by students
themselves.
Executive Committee Kent Union Executive Committee is the highest student-led
decision making body within the students’ Union, led by lead
student volunteers to discuss important issues facing students
and shape union policy.
External Affiliations These are external organisations to which Kent Union
subscribe. Usually this involves making payments and are at
the discretion of Kent Union.
External Trustees These are people not being linked to the University of
Kent or Kent Union in any other current manner. They are
recruited for their personal knowledge and commitment to
the improvement of Kent Union. These individuals are not paid
for their services except for reimbursement of acceptable
expenses.
Feedback Kent Union will ask for feedback on the topics that matter.
Finance and Risk Committee The committee that concentrates on issues affecting Kent
Union in these areas. It draws together both Trustees
and external personnel with relevant experience and has
permanent staff attending to report on progress made.
Financial Reporting Standard applicable in This is the main set of accounting rules for UK bodies to use
the UK and Republic of Ireland (FRS102) when drawing up their financial statements for publication. It is
the UK’s General Accepted Accounting Practice (GAAP).
Financial Statements The set of tables that set out the financial position of Kent
Union as specified under the relevant accounting rules.
Fixtures and Fittings These are purchases by Kent Union of items used in its
operations and which have a useful life of more than one year.
This will include such items as computers, desks and chairs.
Fundraising Code This is the code of practice that should be adhered to when
asking for charitable donations and to which Kent Union adhere.
Fundraising Custodian Activities: RaG The funds raised by RaG activities are not part of Kent Union’s
funds and not included in the financial statements. These funds
are held separately and passed to the relevant charities on
whose behalf they have been collected.
Gender Pay Gap Reporting This is a requirement for bodies with over 250 employees
and thus Kent Union must report this. This is not a perfect
reporting regime but gives a good indication of equal female
and male pay is throughout the body as a whole. It is not
the same as equal pay regulations which is to ensure neither
female nor male employees are discriminated upon in pay
terms for doing the same job.

58

GLOSSARY OF TERMS

General Data Protection Regulation This regulation, commonly called GDPR, is an EU law to
protect the rights of individuals over the use of their personal
data by any organisation. Kent Union takes this very seriously.
General Meetings These are meetings of the students of the University of Kent
to deal with important issues. Each year there will be one such
meeting that is called the Annual Members Meeting at which
this document is considered and voted upon.
Going concern basis of accounting This is usually assumed if the body intends to continuing in
operation for the foreseeable future. It is used unless the
Board intends to liquidate or otherwise bring to a halt these
operations. If not used, then a number of changes are likely to
be made, for instance lowering the value of the tangible assets
to what they would sell for rather than their purchase costs
less a measure of how much has been used of this.
Group This means the combination of Kent Union and Kent Union
Trading Limited
Human Resources Committee The committee that concentrates on issues affecting Kent
Union in these areas. It draws together both Trustees
and external personnel with relevant experience and has
permanent staff attending to report on progress made.
Income and Expenditure Account This is the statement showing what was receivable in the year
under review compared to the relevant expenses for the same
period.
Income from Charitable Activities This includes the grants given by the University of Kent and
the University of Greenwich to help Kent Union be an effective
student union.
Investment Income This is a line that is needed to explain the benefit from all
investments. For Kent Union this is interest received from bank
deposits.
Investments This relates to the benefit gained from bank balances and also
the investment in Kent Union Trading Limited.
Judgements and estimates In compiling the financial statements not all numbers used
are known with certainty. For example a fixed asset may be
thought to have a useful life going forward of, say, two years
which is not a certain figure as the day after the AGM it is
destroyed in an accident.
KPI Key Performance Indicators are those measures determined
by Kent Union as the most appropriate to use to show its
performance (good or bad) in a measurable way.
Leasehold Improvements Kent Union does not own any property but has agreements
with the University of Kent and, for Medway, the University
of Greenwich to occupy a number of properties. Where Kent
Union has spent significant levels of money to change these
properties it has capitalised the expense and depreciates
that money over the useful life of Kent Union’s occupation
of the properties. This expense is referred to as Leasehold
Improvements.

59

GLOSSARY OF TERMS

Legal Name This is Kent Union as registered with the Charity Commission
with number 1138210. It is not the company limited by
guarantee called Kent Union with company number 11939038
and charity number 1153556, which is this reporting entity’s
successor body.
Membership Organisation This means that Kent Union is a body that is run for the benefit
of its members (all the students of the University of Kent who
have not elected to be outside of Kent Union) and who is held
accountable to those members.
Net surpluses less deficits This is the figure after all income less expenditure. If the
income is greater than expenditure then this is a surplus while
if income is less than expenditure it is a deficit.
Nolan principles of good governance These are the seven principles of public life that summarise
how individuals should approach their duties.
Notes on the financial statements These are more detailed explanations of the figures shown on
the main financial statements
Officer trustees These are the Sabbatical Officers that have been elected by
the students of the University of Kent to represent them on
the Board to deliver on their manifestoes. Part of this is to be
responsible for the running of Kent Union together with the
other trustees.
Operating leases This is where an item is not purchased but for Kent Union to
use it they must pay a regular amount. So Kent Union do not
own the item and cannot sell or dispose of it except to the
supplier. To qualify as such the agreed period of use by Kent
Union has to be shorter than the economic life of the item.
Parent This is Kent Union by itself, that is without Kent Union Trading
Limited
Pension Liability Like all employers Kent Union must provide a pension for
its employees and this is an ongoing liability. A pension is
designed for employees to generate a pot of money for use in
their retirement to fund their life in place of a regular employed
salary. This function can be fulfilled in a number of ways.
Petition A formal written request, typically one signed by many people,
appealing to the Union’s Executive Committee in respect of a
particular cause.
Principal professional advisors In order to know what the law and the regulations are Kent
Union call on the expertise of various external firms; these are
Kent Union’s professional advisors.
Public Benefit Entity Such a body is one whose primary objective it to provide
goods or services to the general public or social benefit. Kent
Union qualifies as such a body.
Raise and Give (RaG) This is the activities of the students to raise money for charities
other than Kent Union. The money raised is kept separate from
the funds of Kent Union and paid over to the relevant charities
as soon as possible.

60

GLOSSARY OF TERMS

Referendum A general vote by the membership on a single political
question which has been referred to them for a direct decision.
Registered Charity Kent Union is registered with the Charity Commission as a
charity and must adhere to the requirements of the Charity
Commission. This, amongst other matters, demonstrates that
Kent Union is a legitimate organisation.
Remuneration Committee The committee that concentrates on issues affecting Kent
Union in these areas. It draws together both Trustees
and external personnel with relevant experience and has
permanent staff attending to report on progress made.
Remuneration Policy In order to ensure that employees are fairly paid Kent Union
has a Remuneration Policy that set out how and when reviews
are carried out and what benchmarking is appropriate.
Reserves These are the total of the amounts of surplus generated over
the period of existence of Kent Union in excess of expenditure
and other costs over that period.
Reserves Policy Under the Charity Commission rules all charities must consider
and disclose its Reserves Policy. This policy sets out what that
charity regards as the most appropriate way to describe how
it should maintain a positive reserve so that it can continue
its operations. There is no prescribed formula for this as it
depends on each charity’s circumstances.
Restricted Funds This is an amount of money that can only be used for a
specific purpose.
Restricted Reserves These are reserves that can only be used according to the
limitations put on them by the donors.
Risk Management Kent Union faces a number of risks and needs to constantly
review them to ensure it understands the possible issues
that may arise and plan its ways of mitigating these risks to
minimise an adverse effect on it. This process is called Risk
Management.
Senior Management Kent Union, like any sizeable organisation, has a structure of
how its operations are arranged and who is responsible for
what. The top level of this structure is the Senior Management.
The Trustees are not part of this level of management.
Service Level Agreements These are agreements with other bodies for services to be
provided or received and what remedies are envisaged if the
required level of service is not maintained.
Stocks These are items purchased by Kent Union for using in its
activities and will include everything from paper for letters to
food and drink sold in Kent Union’s shops and bars.
Student trustees These are current students of the University of Kent who are
elected or appointed to be a trustee for a period of two years.
They are not paid for these services to Kent Union.

61

GLOSSARY OF TERMS

Sunday Times 100 Best Not-for-Profit This is a major survey of employers in the not-for- profit sector
Organisations to Work For of which Kent Union is one. As such it is taken as a measure
of how highly Kent Union is regarded as an employer versus
other such employers.
Superannuation Arrangements of the This is the pension provider for those employed at Kent Union
University of London (SAUL) and has over 50 employers (one of which is Kent Union and
another is the University of Kent) as contributors.
Tangible Assets These are items that have been purchased and have a useful
life of more than one year. An example of this would be a
computer used in the offices of Kent Union.
Trading Subsidiary This refers to Kent Union Trading Limited which was set up to
run the trading activities of Kent Union outside of its charitable
purpose.
True and fair view This is an auditing term that means the trustees and external
auditors believe that the financial statements fairly represent
the financial performance and position of Kent Union and are
free from material misstatements.
Trustees These are the individuals who are legally responsible for the
overall running of Kent Union.
Unincorporated Association This is the type of entity that Kent Union with charity number
1183556 is. It was set up for a reason other than to make a
profit. Examples of this type of body are a voluntary group or
a sports club. Individual members are personally responsible
for any debts and contracted obligations.
Unrestricted Funds These are funds whose use is at the total discretion of Kent
Union.
Unrestricted Reserves These are the general reserves of Kent Union to do with as
seen fit by Kent Union.
Voluntary Income This is income that has no restrictions on.
Wholly Owned Subsidiary Undertaking This refers to Kent Union Trading Limited which is a separate
legal entity from Kent Union but is 100% owned by Kent
Union.

62

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Aikido Sports 3 8
Airsoft Sports 0 17
All Things Football Sports 74 0
American Football Sports 36 99
Archery Sports 39 102
Athletics & Cross Country Sports 8 21
Badminton Sports 15 160
Baseball & Softball Sports 25 38
Basketball (Men’s) Sports 12 44
Basketball (Women’s) Sports 15 29
Boxing Sports 16 112
Caving Sports 14 33
Cricket (Men’s And Women’s) Sports 77 98
Cycling Sports 11 12
Dodgeball Sports 44 69
Equestrian Sports 51 71
Fencing Sports 58 53
Football (Men’s) Sports 26 63
Football (Women’s) Sports 40 66
Handball Sports 21 29
Hockey (Men’s) Sports 28 55
Hockey (Women’s) Sports 81 76
Ice Hockey Sports 10 25
Jiu Jitsu Sports 9 28
Karate Sports 14 23
Kayaking Club Sports 24 31
Kendo Sports 8 14
Kent Barbell Club Sports 15 39
Kent Crystals Cheer Sports 15 140
Kent E-Sports Sports 1 78
KentSnow Sports 26 93
Kickboxing Sports 25 85
Korfball Sports 3 49
Lacrosse (Men’s) Sports 47 36
Lacrosse (Women’s) Sports 76 86
Mountaineering Sports 28 61
Netball Sports 113 167

63

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Rowing Sports 12 50
Rugby (Men’s) Sports 18 105
Rugby (Women’s) Sports 31 49
Sailing Sports 4 17
Shooting Society Sports 8 8
Snooker and Pool Sports 18 41
Squash Sports 3 23
Swimming Sports 59 87
Table Tennis Sports 5 17
Taekwondo Sports 27 29
Tennis Sports 77 99
Trampolining Sports 19 28
Trekent Rambling Sports 14 22
UKC Mixed Martial Arts Sports 16 81
UKC Surf Sports 31 5
Ultimate Frisbee Sports 21 30
University of Kent Polo Club Sports 8 22
Volleyball Sports 17 51
Anthropology Academic Society 55 80
Arts Society Academic Society 34 45
BAME Law Society Academic Society 6 0
BioSoc Academic Society 136 258
Business Academic Society 106 103
Canadian Law Academic Society 35 110
Chemistry Academic Society 23 57
Classics and Archaeology - KCAS Academic Society 43 64
Computing Academic Society 50 99
Conservation Academic Society 77 103
Creative Writing Academic Society 52 79
Dent/Med Society Academic Society 1 8
EcoGeog Soc Academic Society 17 0
Economics Academic Society 133 129
English Language and Linguistics Academic Society 42 24
European Law Students
Association - Kent Academic Society 55 58
Film Academic Society 142 96
Forensic Science Academic Society 117 120
History Academic Society 129 270

64

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Invicta Actuarial Society Academic Society 1 0
Kent Architectural Students
Association Academic Society 29 19
Kent Art Law Society Academic Society 24 0
Kent Critical Law Society Academic Society 125 222
Kent Engineering Society Academic Society 33 32
Kent Finance Society Academic Society 0 22
Kent International Law Society Academic Society 112 167
Kent Invest Society Academic Society 198 233
Kent Law Temple Society Academic Society 170 193
Kent Marketing Society Academic Society 65 48
Kent Student Law Academic Society 254 306
Maths (SMSAS) Academic Society 44 57
Medieval Studies Academic Society 9 34
Military History Academic Society 61 81
Modern Languages Academic Society 83 17
Philosophy Academic Society 52 44
Physics (PhySoc) Academic Society 54 88
Politics and International Relations Academic Society 103 87
Psychology Academic Society 205 94
Religious Studies Academic Society 10 14
Socrates (SSPSSR) Academic Society 60 121
Space Academic Society 88 89
The Career Hub Academic Society 0 6
TinkerSoc Academic Society 36 73
UKC Digital Media Academic Society 22 12
UKC Literature Society Academic Society 86 0
Women in STEM Academic Society 32 7
A Village In Syria Community 0 3
Animal Rights Committee Community 0 7
Climate Justice Community 0 5
Duke of Edinburgh Community 0 3
Hearing Voices Group Community 0 4
Kent Helping Africa Community 0 4
Kent Revival Community 0 2
Mental Health Group Community 0 20
People & Planet Community 0 5
Student Advocacy Group Community 0 2

65

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Teach First UKC Community 0 5
UKC Holocaust Education and
Remembrance Society Community 0 1
UNICEF ukc Community 0 4
Beetbox Food Coop Community 21 7
Books to Africa Community 45 16
British Sign Language Society Community 119 65
Canterbury Homeless Outreach Community 157 80
Diabetics Society Community 1 0
Enactus Community 4 16
Girl Up Community 9 9
Kent Elderly Outreach Community 1 0
Millennials Breaking Barriers Community 12 10
Raise and Give Community 64 58
Rise & Recover Community 18 31
St John Ambulance
First Aid Society Community 23 4
Stage Spiders Community 17 26
UKC Lions Club Community 10 6
CSR Media 46 68
InQuire Media 101 166
KTV Media 63 75
#RespecttheNo Societies 50 22
ABACUS Societies 42 69
Action Chapel Campus Ministry Societies 2 1
Adventure Gaming Societies 34 64
African-Caribbean Societies 100 87
Amnesty International Societies 73 60
Arab Society Societies 8 95
Are You Not Drinking Much? Societies 8 22
ARTPAD Societies 1 0
Baking Societies 125 80
Believers’ Love World Societies 2 1
Bhakti Yoga Societies 5 7
Bollywood Dance Societies 18 49
Brazilian Zouk Societies 1 5
British Red Cross on Campus UKC Societies 31 34
Bulgarian Folk Dances Societies 9 17

66

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Bulgarian Society Societies 0 3
Chess Societies 12 17
Chinese Societies 7 86
Christian Performing Arts Societies 0 4
Christian Union Societies 31 26
Circus Societies 5 8
Classical Liberal Societies 0 1
Cosplay Society Societies 4 4
CSR Societies 46 68
Current Affairs Societies 21 37
Cypriot Society Societies 23 1
Czech & Slovak Societies 0 2
Darts Societies 3 0
Demonstration Society Societies 13 0
Drum and Bass Society Societies 0 1
East African Society Societies 12 36
Eastern European Societies 0 10
ECS (Environmental.
Conservation. Sustainability) Societies 27 16
Erasmus Societies 4 5
EuroSoc Societies 2 33
Experimental Music Societies 0 2
Fashion and Entertainment Society Societies 0 1
Feminist Society Societies 3 9
First Love Societies 24 9
Football Fans Societies 0 25
Francophone Societies 6 9
French Societies 14 4
Gaana Societies 10 0
German UKC Societies 28 29
Hindu Societies 9 87
Hip Hop Societies 11 10
Hong Kong Societies 15 35
Human Rights Law Societies 7 0
Improvisational Media and
Performance Laboratory Societies 0 1
Indian Societies 24 26
Indian Classical Dance Societies 3 5

67

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Indonesian Society Societies 7 8
InQuire Societies 101 166
Islamic Societies 33 31
Italian Society Societies 0 28
Japan Societies 46 85
Jewish Society Societies 11 1
Kent Africa Summit Societies 3 2
Kent Asset Management Societies 1 0
Kent Bhangra Societies 4 0
Kent Caribbean Union Societies 15 13
Kent Critical Law Society Societies 0 25
Kent Cyber Security Societies 0 7
Kent Dance Societies 270 165
Kent Debating Societies 27 16
Kent DJ Society Societies 0 1
Kent Elderly Outreach Societies 1 4
Kent European Debates Societies 0 1
Kent Gospel Choir Societies 33 68
Kent Labour Students Societies 37 36
Kent Malayali Society Societies 1 0
Kent Marrow Societies 13 33
Kent Mauritian Societies 7 12
Kent Palestinian Solidarity Group Societies 22 3
Kent People of Colour Arts Societies 12 3
Kent Poker Societies 11 0
Kent Pole Fitness Societies 38 178
Kent Sing Societies 36 48
Kent Tech Societies 21 0
Kent Think Tank Societies 25 0
Kent Uni Boob Team Societies 41 16
Kent University Conservative
Association Societies 15 13
Kent Video Gaming Society Societies 79 79
Kentanimeted (Anime) Societies 32 21
Kharis on Campus Societies 1 0
K-Pop Dance Societies 38 82
KTV Societies 63 75
Kurdish Society Societies 0 5

68

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Latin American Societies 0 5
LGBT+ Society Societies 84 54
Liberal Democrats Societies 0 3
lINKed Societies 2 19
Live Music Societies 19 27
Malaysian Society Societies 44 107
Mangaka Societies 0 6
Marxist Societies 14 4
Mature Student Societies 47 32
Melting Pot Societies 1 0
Merlin’s Beard Improv Society Societies 5 7
Mindfulness Societies 48 13
Model Railway Society Societies 1 2
Model United Nations Societies 35 29
Music Societies 47 93
Musical Theatre Societies 48 104
Nepal Society Societies 19 24
New Life Group Societies 1 1
Nigerian Societies 37 15
Nordic Society Societies 15 18
Pakistani Societies 13 30
Pan African Think Tank Societies 0 1
Persian Societies 6 3
Photography Societies 0 69
Polish Society Societies 22 6
Portuguese Society Societies 1 0
Protons Church Societies 3 0
Psychedelics Societies 13 20
Punjabi Societies 0 12
QTIPOC Society Societies 0 3
Quiz Beans Societies 1 0
Quizzing Societies 1 0
Read & Sip Societies 0 3
Real Ale And Cider Societies 1 9
RocketSoc Societies 13 9
Rocksoc Societies 1 9
Romanian Societies 0 1
Russian Speaking Societies 13 18

69

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
Salem Kent Campus Fellowship Societies 35 49
Salsa Societies 40 109
Science fiction, Fantasy and
eXtreme cult (SFX) Societies 0 7
Seventh Day Adventist Societies 6 2
Shisha Societies 36 0
Singapore Society Societies 1 7
Society for Contemporary
Discussion Societies 0 5
Southern African Society Societies 4 10
Spanish Society Societies 8 2
Sri Lankan Societies 17 6
Stand Up Comedy Society Societies 21 2
Student Action for Refugees Societies 43 39
Student Solidarity in Action Societies 2 3
SWANA Societies 15 0
Swing Dance Societies 5 40
T24 Drama Societies 101 151
Tamil Society Societies 32 14
Tea Society Societies 3 4
TED Societies 0 3
TEST Societies 1 1
The 93% Club Societies 28 0
The Release Societies 0 1
The Thinking Minute Societies 1 0
Therapeutic Art Societies 46 47
TNT Improv and Sketch Comedy Societies 2 6
Turkish Societies 0 1
UKC Cocktail Society Societies 12 31
UKC Disney Society Societies 5 31
UKC Ethiopian and Eritrean Society Societies 3 1
UKC Filipino Societies 51 61
UKC Hogwarts Societies 63 92
UKC Korea Societies 61 53
UKC Nostalgia Societies 1 0
UKC Oxfam Societies 37 0
UKC Pagan Society Societies 23 10
UKC Student Minds Societies 30 12

70

LIST OF STUDENT GROUPS

Activity Name Category 2020/21 Members 2019/20 Members
UKC Travel Society Societies 5 18
UKC Wellbeing Societies 3 0
Ukrainian Societies 1 0
UN Women UK Kent Society Societies 63 29
Vegan Society Societies 15 5
West African Society Societies 7 9
Wine Tasting Societies 1 0
Yoga Societies 101 267
Zen Society Societies 0 1

71

Kent Union

Mandela Building Tel: 01227 824200

University of Kent, Canterbury, Kent, CT2 7NW

www.kentunion.co.uk

Registered Charity Number 1183556 Registered Company Number 11939038