2021-03-31-accounts - Downs View Life Skills College

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		Page
Report ofthe Trustees	I	to	7
Rcport ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Cash Flow Statement
Notes to the Finaacial Statements	16	to	22
-Detailed Statement ofFinancial Activities		23-

This incudes:
-numeracy
-pmblem solving (different stimuli), money skills, -using the internet, email and e-safety.	time skills and functional	numeracy.
- independence skills - selfcare, cooking, cleaning, -PSHE/Citizenship / Health and well-being /RSE	mad crossing and public	transport	training.
- Communication (expressive, receptive and social	interaction)
- English (writing and reading- decoding and comprehension)
- employability skills/work place learning -'job-coaching', work experience and volunteering	placements
-creative arts.
- spiritual, moral and cultural studies,
-leisure, recreation and sport

				2021	2020
				Unrestricted	Total
				fund	funds
			Notes	f.
INCOME	AND ENDOWMENTS FROM
Donations	and legacies			132	735
Charitable	activities
Education				991,090	881,816
Other income				16,800
Total				1,008,022	882,551
EXPENDITURE ON
Charitable	activities
Education				1,015,642	835,682
NET INCOME/(EXPENDITURE)				(7,620)	46,869
RECONCILIATION		OF FUNDS
Total funds brought forward				128412	81,343
TOTAL FUNDS CARRIED FORWARD				120,592	128,212

			2021	2020
			Unrestricted	Total
FIXEDASSETS		Notes	fund	fundsI
Tangible assets			15,265	20,965
CURRENT ASSETS
Debtors Cash at bank		12	375,143	56,000 663,056
			375,143	719,056
CREDITORS
Amounts falling due within one year		13	(269,816)	(611,809)
NKT CURRENT	ASSETS		105,327	107247
TOTAL ASSETS	LESSCURRP2K
LIABILITIES			120,592	128'12
NKT ASSETS			120,592 '	128/12
FUNDS		14
Unrestricted funds			120,592	128,212
TOTAL FUNDS— —:==--——			=:=120,592=-	128,212

				2021	2020
			Notes
Cash flows from operating		activities
Cash generated fiom operations			1	(279,723)	368,898
Net cash (used in)/provided		by operating	activities	(279,723)	368,898
Cash flows from investing		activities
Purchase oftangible fixed	assets			(8,190)	(24,498)
Net cash used in investing	activities			(8,190)	(24,498)
Change in cash and cash	equivalents		in
the reporting period				(287,913)	344,400
Cash and cash equivalents		at the
beginning ofthe reporting		period		663,056	318,656
Cash and cash equivalents		at the end	of
the reporting period				375,143	663,056

OPERATING ACT	IVITI	ES
				2021	2020
				f,
Net (expenditure)/income		for the reporting	period (as per the
Statement ofFinancial Activities)				(7,620)	46,869
Adjustments for:
Depreciation charges				13,890	12,800
Decrease/(mcrease)	in debtors			56,000	(56,000)
(Decrease)/increase	in creditors			(341,993)	365,229
Net cash (used in)/provided		hy operations		(279,723)	368,898

	At-1/4/20	Cash flow	At 31/3/21
	f.		f.
Net cash
Cash at bank	663,056	(287,913)	375,143
	663,056	(287,913)	375,143
=Total	663,056	(287,913)	375,143

Tangible	fixed assets and depreciation	fixed assets and depreciation
The costs	oftangible fixed assets is written offover their useful economic lives as follows:
Specialist	beds - 3years straight line.
Computer	equipment -3years straight line.
Other equipment - 3years straight line.
Individual	fixed assets costing 61,000or more are capltalised	at cost.

2.	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS
							2021	2020
								f
	Donations						132	735
3.	INCOME FROM CHAIGTABLEA~ES
							2021	2020
					Activity			f
	Educational	grants			Education		990,735	879,045
	Class funds				Education		355	2,771
							991,090	881,816
	Grants received, included in			the	above, are as follows;
							2021	2020
								f
	Education and Skills Funding			Agency			302,859	280,001
	Brighton and	Hove City Council					658,876	517rt44
	East Sussex							53,100
	West Sussex						29000	28000
							990,735	— —-879,045
4.	CHARITABLE AC'TIVITIES				COSTS
						Direct	Support—
						Costs (see	costs (see
						note 5)	note 61	Totdls
	Education					1,010,422	5420	1,015,642	——.
	DIRECT COSTSOF CHARITABLE ACTIVITIES
							2021	2020
								—f,
	Staffcosts						842,344	637466
	Premises costs						72,205	50,520
	Other educational		costs				27,637	132,316
	Offrce and admin		costs				54,346
	Depreciation						13,890	12,800
							1,010,422	833,102

6.	SUPPORT COS	TS
					Governance
					costs
	Education				5420
	Support costs, included in the above, are as follows:
				2021	2020
					Total
				Education	activities
					f.
	Audit/Independent	examination		5/20	2,580
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(creditmg);
				2021	2020
				f.	g
	Audit/Independent	examination		5,220	2,580
	Depreciation - owned assets			13,890	12,800
	TRUSTEES' REMUNERATION		AND BENEFITS

lb.	COMPARATIVES	FORTIIESTATK1VRNT OFFIN	ANCIAL ACTBrIT	IES
						Unrestricted
						fund
	INCOME ANDENDO~8 FROM					f.
	Donations and legacies					735
	Charitable activities
	Education					881,816
	Total					882,551
	EXPENDITURE ON
	Charitable activities
	Education					835,682
	NET INCOME					46,869
	RECONCILIATION	OFFUNDS
	—Total funds brought	fortvard				81,343
	TOTAL FUNDS CARRIED FORWARD					128/12
11.	—TANGIBLE FIXED	ASSETS	Fixtures— —.r~
			fittings	=.	equipment	Totals
					f,	6
	COST
	frt IAp~ 2020		24,913		13,485	38,398
	Additions				8,190	8,190
	At 31March 2021		24,913		21,675	46,588
	DEPRKCIATION
	At 1 April 2020		9,872		7,561	17,433
	Charge for year		8,304		5,586	13,890
	At 31March 2021		18,176		13,147	31,323
	NET BOOKVALUE
	At 31March 2021		6,737		8,528	15,265
	At 31March 2020		15,041		5,924	20,965

12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
							2021	2020
	Trade debtors							56,000
13.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
							2021	2020
	Trade creditors Accrued expenses						264,191 5,625	609,229 2,580
							269,816	611,809
14.	MOVEMENT		IN FUNDS
							Net
							movement	At
					At I/4/20		in funds	31/3/21
							f,
	Unrestricted	funds
	-General 5md	-—			128,212	— —	(7,620)	120,592
	——TOTAL FUNDS—				128/12	——~7,620)		120,592
	~et movement		tn funds, included		in the above are as follows:
					Incomuig	.	Resources	Movement
					resources	——-.	.expended	in funds
								f,
	Unrestricted	funds
	=General fimd				1,008,022	(1,015,642)		(7,620)
	-TOTAL FUNDS				1,008,022	(1,015,642)		(7,620)
	Comparatlves		for movement	ln	funds
							Net
						movement		At
					At I/4/19		in funds	31/3/20
	Unrestricted	funds
	General fund				81,343		46,869	128,212
	TOTAL FUNDS				81,343		46,869	128,212

		Incoming	Resources	Movement
		resources	expended	in funds
				f.
Unrestricted	funds
General fund		882,551	(835,682)	46,869
TOTAL FUNDS		882,551	(835,682)	46,869

				Net
				movement	At
		At I/4/19		in funds	31/3/21
		I		I
Unrestricted	funds
——General fund		81,343	.	39/49	120,592
TOTAL FUNDS		81,343=—.		39,249	120,592

current ye — as 1'ollows. ==	ar 12 months and prior year	2 months combined net movement	in	fun	ds, included	in the above
		=-. .Incoming			Resources	Movement
		resources		—	expended	in Rnds
						f.
Unrestricted	funds
Gene~Lund		1,890,573	—	(1,851,324)		39,249
TOTAL FUNDS		1,890,573		(1,851,324)		39,249

				2021	2020
					f.
StatYcosts (teaching, Premises costs Educational costs		admin,	and leadership)	818,477 23,867 42,363	672,706 26,198 42,039

		Page
Report ofthe Trustees	I	to	7
Rcport ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Cash Flow Statement
Notes to the Finaacial Statements	16	to	22
-Detailed Statement ofFinancial Activities		23-

This incudes:
-numeracy
-pmblem solving (different stimuli), money skills, -using the internet, email and e-safety.	time skills and functional	numeracy.
- independence skills - selfcare, cooking, cleaning, -PSHE/Citizenship / Health and well-being /RSE	mad crossing and public	transport	training.
- Communication (expressive, receptive and social	interaction)
- English (writing and reading- decoding and comprehension)
- employability skills/work place learning -'job-coaching', work experience and volunteering	placements
-creative arts.
- spiritual, moral and cultural studies,
-leisure, recreation and sport

				2021	2020
				Unrestricted	Total
				fund	funds
			Notes	f.
INCOME	AND ENDOWMENTS FROM
Donations	and legacies			132	735
Charitable	activities
Education				991,090	881,816
Other income				16,800
Total				1,008,022	882,551
EXPENDITURE ON
Charitable	activities
Education				1,015,642	835,682
NET INCOME/(EXPENDITURE)				(7,620)	46,869
RECONCILIATION		OF FUNDS
Total funds brought forward				128412	81,343
TOTAL FUNDS CARRIED FORWARD				120,592	128,212

			2021	2020
			Unrestricted	Total
FIXEDASSETS		Notes	fund	fundsI
Tangible assets			15,265	20,965
CURRENT ASSETS
Debtors Cash at bank		12	375,143	56,000 663,056
			375,143	719,056
CREDITORS
Amounts falling due within one year		13	(269,816)	(611,809)
NKT CURRENT	ASSETS		105,327	107247
TOTAL ASSETS	LESSCURRP2K
LIABILITIES			120,592	128'12
NKT ASSETS			120,592 '	128/12
FUNDS		14
Unrestricted funds			120,592	128,212
TOTAL FUNDS— —:==--——			=:=120,592=-	128,212

				2021	2020
			Notes
Cash flows from operating		activities
Cash generated fiom operations			1	(279,723)	368,898
Net cash (used in)/provided		by operating	activities	(279,723)	368,898
Cash flows from investing		activities
Purchase oftangible fixed	assets			(8,190)	(24,498)
Net cash used in investing	activities			(8,190)	(24,498)
Change in cash and cash	equivalents		in
the reporting period				(287,913)	344,400
Cash and cash equivalents		at the
beginning ofthe reporting		period		663,056	318,656
Cash and cash equivalents		at the end	of
the reporting period				375,143	663,056

OPERATING ACT	IVITI	ES
				2021	2020
				f,
Net (expenditure)/income		for the reporting	period (as per the
Statement ofFinancial Activities)				(7,620)	46,869
Adjustments for:
Depreciation charges				13,890	12,800
Decrease/(mcrease)	in debtors			56,000	(56,000)
(Decrease)/increase	in creditors			(341,993)	365,229
Net cash (used in)/provided		hy operations		(279,723)	368,898

	At-1/4/20	Cash flow	At 31/3/21
	f.		f.
Net cash
Cash at bank	663,056	(287,913)	375,143
	663,056	(287,913)	375,143
=Total	663,056	(287,913)	375,143

Tangible	fixed assets and depreciation	fixed assets and depreciation
The costs	oftangible fixed assets is written offover their useful economic lives as follows:
Specialist	beds - 3years straight line.
Computer	equipment -3years straight line.
Other equipment - 3years straight line.
Individual	fixed assets costing 61,000or more are capltalised	at cost.

2.	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS	DONATIONSANDLEGACIKS
							2021	2020
								f
	Donations						132	735
3.	INCOME FROM CHAIGTABLEA~ES
							2021	2020
					Activity			f
	Educational	grants			Education		990,735	879,045
	Class funds				Education		355	2,771
							991,090	881,816
	Grants received, included in			the	above, are as follows;
							2021	2020
								f
	Education and Skills Funding			Agency			302,859	280,001
	Brighton and	Hove City Council					658,876	517rt44
	East Sussex							53,100
	West Sussex						29000	28000
							990,735	— —-879,045
4.	CHARITABLE AC'TIVITIES				COSTS
						Direct	Support—
						Costs (see	costs (see
						note 5)	note 61	Totdls
	Education					1,010,422	5420	1,015,642	——.
	DIRECT COSTSOF CHARITABLE ACTIVITIES
							2021	2020
								—f,
	Staffcosts						842,344	637466
	Premises costs						72,205	50,520
	Other educational		costs				27,637	132,316
	Offrce and admin		costs				54,346
	Depreciation						13,890	12,800
							1,010,422	833,102

6.	SUPPORT COS	TS
					Governance
					costs
	Education				5420
	Support costs, included in the above, are as follows:
				2021	2020
					Total
				Education	activities
					f.
	Audit/Independent	examination		5/20	2,580
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(creditmg);
				2021	2020
				f.	g
	Audit/Independent	examination		5,220	2,580
	Depreciation - owned assets			13,890	12,800
	TRUSTEES' REMUNERATION		AND BENEFITS

lb.	COMPARATIVES	FORTIIESTATK1VRNT OFFIN	ANCIAL ACTBrIT	IES
						Unrestricted
						fund
	INCOME ANDENDO~8 FROM					f.
	Donations and legacies					735
	Charitable activities
	Education					881,816
	Total					882,551
	EXPENDITURE ON
	Charitable activities
	Education					835,682
	NET INCOME					46,869
	RECONCILIATION	OFFUNDS
	—Total funds brought	fortvard				81,343
	TOTAL FUNDS CARRIED FORWARD					128/12
11.	—TANGIBLE FIXED	ASSETS	Fixtures— —.r~
			fittings	=.	equipment	Totals
					f,	6
	COST
	frt IAp~ 2020		24,913		13,485	38,398
	Additions				8,190	8,190
	At 31March 2021		24,913		21,675	46,588
	DEPRKCIATION
	At 1 April 2020		9,872		7,561	17,433
	Charge for year		8,304		5,586	13,890
	At 31March 2021		18,176		13,147	31,323
	NET BOOKVALUE
	At 31March 2021		6,737		8,528	15,265
	At 31March 2020		15,041		5,924	20,965

12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
							2021	2020
	Trade debtors							56,000
13.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
							2021	2020
	Trade creditors Accrued expenses						264,191 5,625	609,229 2,580
							269,816	611,809
14.	MOVEMENT		IN FUNDS
							Net
							movement	At
					At I/4/20		in funds	31/3/21
							f,
	Unrestricted	funds
	-General 5md	-—			128,212	— —	(7,620)	120,592
	——TOTAL FUNDS—				128/12	——~7,620)		120,592
	~et movement		tn funds, included		in the above are as follows:
					Incomuig	.	Resources	Movement
					resources	——-.	.expended	in funds
								f,
	Unrestricted	funds
	=General fimd				1,008,022	(1,015,642)		(7,620)
	-TOTAL FUNDS				1,008,022	(1,015,642)		(7,620)
	Comparatlves		for movement	ln	funds
							Net
						movement		At
					At I/4/19		in funds	31/3/20
	Unrestricted	funds
	General fund				81,343		46,869	128,212
	TOTAL FUNDS				81,343		46,869	128,212

		Incoming	Resources	Movement
		resources	expended	in funds
				f.
Unrestricted	funds
General fund		882,551	(835,682)	46,869
TOTAL FUNDS		882,551	(835,682)	46,869

				Net
				movement	At
		At I/4/19		in funds	31/3/21
		I		I
Unrestricted	funds
——General fund		81,343	.	39/49	120,592
TOTAL FUNDS		81,343=—.		39,249	120,592

current ye — as 1'ollows. ==	ar 12 months and prior year	2 months combined net movement	in	fun	ds, included	in the above
		=-. .Incoming			Resources	Movement
		resources		—	expended	in Rnds
						f.
Unrestricted	funds
Gene~Lund		1,890,573	—	(1,851,324)		39,249
TOTAL FUNDS		1,890,573		(1,851,324)		39,249

				2021	2020
					f.
StatYcosts (teaching, Premises costs Educational costs		admin,	and leadership)	818,477 23,867 42,363	672,706 26,198 42,039