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## 

## 



|||||||Period|
|---|---|---|---|---|---|---|
|||||||27.8.19|
||||||Year Ended|to|
||||||31.1221|31.12.20|
||||Unrestricted|Restricted|Total|Total|
|||Notes|funds|funds|funds|fundsI|
|INCOME AND ENDOWMENTS FROM|||||||
|Donations<br>and legacies|||10,356|1,175|11,531|41,256|
|Charitable<br>activities|||||||
|Outdoor education|provision||105,380||105,380|28,425|
|Investment<br>income|||4||4|18|
|Other income|||62,256||62,256|151,402|
|Total|||177,996|1,175|179,171|221,101|
|EXPENDITURE|ON||||||
|Raising funds||||||20|
|Charitable<br>activities||6|||||
|Outdoor education|provision||275,272|1,345|276,617|288,749|
|Governance<br>costs|||17,020||17,020|7,606|
|Total|||292292|1,345|~293637|~296 375|
|NET INCOME/(EXPENDITURE)|||(114296)|(170)|(114,466)|(75,274)|
|Other recognised|gains/Gasses)||||||
|Gains on revaluation offixed assets||||||566,807|
|Net movement<br>in|funds||(t)4296)|(170)|(114,466)|491,533|
|RECONCILIATION OF FUNDS|||||||
|Total funds brought forward|||800,630|66,231|866,861|375,328|
|TOTAL FUNDS CARRIED FORWARD|||686,334|66,061|~752 395|~866861|





## 

|||Centre C|I|||
|---|---|---|---|---|---|
||B~alanc|h<br>t||||
||3l33ecemhet2021|||||
|||||2021|2020|
|||Unrestricted|Resnlcted|Total|Total|
||Notes|funds|fundsf|funds|funds|
|FIXEDASSETS||||||
|Tangible assets||819,285|38,098|857,383|877,115|
|CURRENT ASSETS||||||
|Stocks|12|4,542||4,542|5,077|
|Debtors|13|2,546||2,546|14,913|
|Cash at bank and in hand||129,731|27,963|157,694|87,489|
|||136,819|27,963|164,782|107,479|
|CREDITORS||||||
|Amounts<br>falling due within one year|14|(84,115)||(84,115)|(73,250)|
|NET CURRENT ASSETS||52,704|27,963|80,667|34229|
|TOTAL ASSETSLESSCURRENT LIABILITIES||871,989|66,061|938,050|911,344|
|CREDITORS||||||
|Amounts<br>falling due atter more than one year|15|(185,655)||(185,655)|(44,483)|
|NET ASSETS||686,334|66,061|752,395|866861|
|FUNDS|19|||||
|Unrestricted<br>funds<br>Rmnicted<br>funds||||686,334<br>66,061|800,630<br>~66231|
|TOTALFUNDS||||752395|866,861|





## 

## 

## 

|Freehold|property||2%on cost|
|---|---|---|---|
|Property|impmvements|-general|2%on cost|
|Property|impmvements-|restricted|2%on cost|
|Equipment-<br>general|||10%on cost|
|Fixtures|and fittings||10%on cost|
|Motor vehicles|||25%on cost|



## 



## 

## 

## 

## 

## 

## 

|DONATIO|NS|AND LEGACIES|||||
|---|---|---|---|---|---|---|
|||||||Period|
|||||||27.8.19|
||||||Year Ended|to|
||||||31.12.21|31.12.20|
||||||f||
|Donations|||||11,531|41,256|
|INVESTMENT INCOME|||||||
|||||||Period|
|||||||27.8.19|
||||||Year Ended|to|
||||||31 12.21|31.12.20|
|Deposit account interest|||||4|18|
|INCOME|FROM CHARITABLE||ACTIVITIES||||
|||||||Period|
|||||||27.8.19|
||||||Year Ended|to|
||||||31.12.21|31.12.20|
||||Activity||6|I|
|Residential|fees||Outdoor ixtucation|pmvision|68,940|20,526|
|Miscellaneous||income|Outdoor education|provision|200|749|
|Schoollink|||Outdoor education|pmvision||1,500|
|Tuck shop|income||Outdoor education|provision|1268|198|
|Day activities|||Outdoor education|pmvision|34,972|5,452|
||||||105,380|28,425|





## 

## 

|||||||||Period|
|---|---|---|---|---|---|---|---|---|
|||||||||27.8.19|
||||||||Year Ended|to|
||||||||31.12.21|31.12.20|
||Gain on sale||oftangible||fixed assets|||793|
||Sundry income||||||1,320|1,888|
||Government||grants||||60,936|148,721|
||||||||~62256|151,402|
||Grants receivable consists ofCOVID related grants from HM government|||||and local authorities.|||
||CHARITABLE ACTIVITIES COSTS||||||||
||||||||Support||
|||||||Direct|costs (see||
||0utdoor education<br>provision|||||Costs<br>276,617|note 7)|Totalsf<br>276,617|
||Governance|costs|||||17,020|17,020|
|||||||276,617|17,020|293,637|
|7.|SUPPORT|COSTS|||||||
|||||||||Governance|
|||||||||costs|
||Governance|costs||||||17,020|
||Support costs, included||||in the above, are as follows:||||
|||||||||Period|
|||||||||27.8.19|
||||||||Year Ended|to|
||||||||31.12.21|31.12.20|
||||||||Governance|Total|
||||||||costsf|activities|
||Wages<br>Social security||||||3,137<br>335|2,522<br>228|
||Pensions||||||157|126|
||Postage and|stationery|||||183|191|
||Independent|examiners|||fees||3,918|3,810|
||Paymll services||||||2,598||
||Legal Fees<br>Bank charges||||||3,262<br>7||
||Interest payable|||and similar charges|||3,423|729|
||||||||17,020|~7606|
|8.|NET INCOME/(EXPENDITURE)||||||||
||Net income/(expenditure)||||is stated afier charging/(crediting):||||
|||||||||Period|
|||||||||27.8.19|
||||||||Year Ended|to|
||||||||31.12.21|31.12.20|
||||||||f.||
||Depreciation|-|owned assets||||20,077|36,596|
||Depreciation|-|assets on||hire purchase contracts and finance leases|||294|
||Other operatmg|||leases|||200|132|
||(Deficit)/surplus|||on disposal offixed assets|||727|~793)|





## 

## 

## 

## 

|STAF|FCOSTS|||
|---|---|---|---|
||||Period|
||||27.8.19|
|||Year Kndmt|to|
|||31.12 21|31.12.20|
||||6|
|Wages|and salanes|162,006|183233|
|Social|security costs|5,662|8,390|
|Other|pension costs|5,08I|7,133|
|||172,749|198,756|



||Penod|
|---|---|
||27.8.19|
|Year Ended|to|
|31.12.21|31.12.20|
|7|II|



## 

|TANGIBLE FIXEDASSETS||||
|---|---|---|---|
|||Pmperty|Property|
||Freehold|Iluplovelltellts|improvements-|
||properly|-general<br>f|restricted<br>6|
|COST OR VALUATION||||
|At 1 January 2021|822,641|128,160|52,687|
|Additions||||
|Disposals||||
|At 31 December 2021|822,641|128,160|52,687|
|DEPRECIATION||||
|At I January 2021|9,053|120,857|14,380|
|Charge for year|9,053|711|1,054|
|Eliminated<br>on disposal||||
|At 31 December 202 1|18,106|121568|15,434|
|NET BOOK VALUE||||
|At 31 December 2021|804,535|6,592|37,253|
|At 31December 2020|813,588|7,303|38,307|





## 

## 

## 

|TANGIBLE FIXEDASSETS - continued|||||
|---|---|---|---|---|
|||Fixtures|||
||Equipment-|and|Motor||
||general<br>f|fittings|vehicles|Totals<br>f.|
|COST OR VALUATION|||||
|At I lanuary 2021|125,059|32,856|107,798|1,269/01|
|Additions<br>Disposals|1,072<br>~16002)|~560)|~12,700)|1,072<br>~29,262)|
|At31 December2021|110,129|32,296|~95098|1,241,011|
|DEPRECIATION|||||
|At I Ianumy 2021|116,198|29,385|102,213|392,086|
|Charge for year<br>Eliminated on disposal|2,944<br>~15545)|732<br>~292)|5,583<br>~12698)|20,077<br>~28,535)|
|At 31 December 2021|103,597|29,825|95,098|383,628|
|NET BOOK VALUE|||||
|At 31 December 2021|6,532|2,471||857,383|
|At31 December2020|8,861|3,471|5,585|877 115|



||||||Pmpetty|Property|
|---|---|---|---|---|---|---|
|||||Freehold|hilplovelilellts|impmvements-|
|||||property|-general<br>f|restricted<br>f|
|Valuation|in 2020|||446367|||
|Cost||||376,374|128 160|52,687|
|||||822,641|128,160|52,687|
|||||Fixtures|||
||||Equipment-|and|Motor||
||||general|fittings|vehicles|Totals|
|||||f.||f.|
|Valuation|in 2020|||||446,267|
|Cost|||110,129|32,296|95,098|794,744|
||||110,129|32,296|95,098|1441,011|
|Ifland and buildings||had not been revalued|they would have been included at the following<br>historical||cost:||
||||||2021|2020|
||||||f.||
|Cost|||||~376374|376,374|
|Aggregate|depreciation||||130,394|~125467|
|Value ofland in freehold land and buildings|||||370000|370,000|





|||||Low Mill Outdoor E|ducation|Centre CIO|||
|---|---|---|---|---|---|---|---|---|
|||||N teste the Financial|Statetn|nt -c ntin|||
|||||fotjhnYnarEnd~ed|3 D~mnr~221||||
|12.|STOCKS||||||||
||||||||2021I|2020|
||Stocks||||||4,542|5,077|
|13.|DEBTORS:AMOUNTS|||FALLING DUE WITHIN ONE YEAR|||||
||||||||2021|2020|
||||||||f.|f|
||Other debtors||||||900|13,075|
||Prepayments||||||1,646|1,838|
||||||||~2546|14,913|
|14.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||||||
||||||||2021<br>f.|2020I|
||Bank loans and|ovenhafts||(see note 16)|||9,623|5,517|
||Finance leases|(see note 17)||||||441|
||Trade creditors||||||20,602|1,317|
||Social security|and other||taxes|||2,692|3,233|
||Otller creditors||||||797|1,292|
||Accruals and deferred income||||||44,629|56,983|
||Accrued expenses||||||5,772|4,467|
||||||||~84 115|~73250|
|15.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE||||THAN|ONE YEAR|||
||||||||2021|2020|
||Bank loans (seenote||16)||||35,655|44,483|
||Other loans (see note||16)||||150,000||
||||||||~185655|44,483|
|16.|LOANS||||||||
||An analysis ofthe maturity|||ofloans is given below:|||||
||||||||2021|2020|
||Amounts<br>falling|due|within one year on demand:||||||
||Bank loans||||||9,623|5,517|
||Amounts<br>falling|due|between two and five years:||||||
||Bank loans||||||~35 655|~40 074|
||Amounts<br>falling|due|in more than five years:||||||
||Repayable<br>by instalments:||||||||
||Bank loans repayable||afier five years|||||4,409|
||Repayable<br>otherwise||than|by instalments:|||||
||Other loans repayable||after five years||||150,000||
|17.|LEASING AGREEMENTS||||||||
||Mmimum<br>lease|payments||fall due as follows:|||||
||||||||Finance|leases|
||||||||2021|2020|
||||||||f|6|
||Net obligations|repayable:|||||||
||Within one year|||||||441|





## 

|||||Non-cancellable|operating|leases|
|---|---|---|---|---|---|---|
|||||2021|2020f||
|Within one year||||562|||
|Between one|and five years|||1,965|||
|||||2,527|||
|SECURED DEBTS|||||||
|The following|secured debts are included|within|cmditom:||||
|||||2021|2020||
|||||f||f,|
|Bank loans||||45,278|50,000||
|Other loans||||150,000|||
|||||195,278|50000||



## 

## 

|MOVEMENT IN FU|NDS|||||
|---|---|---|---|---|---|
|||||Net||
|||||nlovenleut|At|
||||At 1.1.21<br>f|in funds|31.12.21|
|Unrestricted<br>funds||||||
|General fund|||800,244|(114,506)|685,738|
|Friends ofLow Mill|||386|210|596|
||||800,630|(114,296)|686,334|
|Restricted funds||||||
|Building<br>Refurbishments|||42,308|(1,345)|40,963|
|Minibus Replacement<br>Bursary fund|fund||14,721<br>~902|1,175|14,721<br>10,377|
||||66,231|~170)|66,061|
|TOTAL FUNDS|||866,861|~II4466)|752,395|
|Net movement<br>in funds, included||in the above are as follows:||||
||||Incoming|Resources|Movement|
||||resources|expended|in fundsf|
|Unrestricted<br>funds||||||
|Geaeral fund<br>Friends ofLow Mill|||177,786<br>210|(292,292)|(114,506)<br>210|
||||I77,996|(292392)|(114296)|
|Restricted funds||||||
|Building Refurbishments||||(1,345)|(1,345)|
|Bursary fund|||1,175||1,175|
||||1,175||170|
|TOTAL FUNDS|||179171|(293,637)|(I I4 466)|





## 

||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
|||||Al|movement|between|At|
|||||27.8.19|in funds|funds|31.12.20|
|||||8||I||
|Unrestricted<br>funds||||||||
|General <br>Friends|fund<br> ofLow Mill|||306,006<br>3,171|491,238<br>215|3,000<br>~3,000)|800244<br>386|
|||||309,177|491,453||800,630|
|Restricted funds||||||||
|Building|Refurbislunents|||43,653|(1,345)||42,308|
|Mmibus|Replacement|fund||14,721|||14,721|
|Bummy|fund|||7,777|1425||9,202|
|||||66,151|80||66,231|
|TOTAL FUNDS||||375,328|491,533||866,861|
|Comparative<br>net movement|||in funds, included|in the above are as follows:||||
|||||Incoming|Resoumes|Gains and|Movement|
|||||resources<br>f|expended<br>8|losses|in funds<br>8|
|Unrestricted<br>funds||||||||
|General fund<br>Friends ofLow Mill||||2I9,441<br>235|(295,010)<br>~20)|566,807|491,238<br>215|
|||||219,676|(295,030)|566,807|491,453|
|Restricted funds||||||||
|Budding|Refiubishments||||(1,345)||(1345)|
|Bursary|fund|||1,425|||1,425|
|||||1,425|~),345)||80|
|TOTAL|FUNDS|||221,101|~296,375)|566,807|491,533|



## 

## 

##