## **Positive Behaviour Support for Learning CIO**
## **Annual Report and Financial Statements**
1[st] January 2022 to 31[st] August 2022
Charity Commission for England and Wales Registration Number 1186125
Contents
**Reports** Reference and administrative information............................................................................................. 2 Trustees’ report ...................................................................................................................................... 3 Independent examiner’s report ............................................................................................................ 10 **Financial Statements** Statement of financial activities ........................................................................................................... 11 Balance Sheet ........................................................................................................................................ 12 Accounting policies .............................................................................................................................. 13 Notes to the accounts ........................................................................................................................... 15
1
## Reference and administrative information
## _**Trustees**_
David Haswell (from Nov 4, 2019) Fauzan Palekar (from 4 Nov 2019) Nick Barratt (from 4 Nov 2019) Saima Ali Majid (from 4 Nov 2019) Mandy Williams (from 26 Sep 2020) Dr. Ciara Padden (from 26 Sep 2020) Mehmet Salaheddin (from 24 Oct 2020)
_**Charity Commission for England and Wales Registration number Principal address**_
1186125
Pathways School All Saints Parish Hall Shrewsbury Avenue Kenton, Harrow HA3 9LX
## _**Website**_
www.positivebehaviour.org.uk
_**Independent examiner**_
Swenta Suite 434, The Linen Hall 162-168 Regent Street London, W1B 5TB
## _**Bankers**_
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
2
Trustees’ report 31 August 2022
## **Introduction**
The Trustees of Positive Behaviour Support for Learning present annual report for the period 1[st] January 2022 to 31[st] August 2022, and confirm that they comply with the requirements of the Charities Act 2011 and the Charities SORP (FRS 102 Section 1A small entities).
We have recently changed our financial year from 1[st] January - 31[st] December, to 1[st] September - 31[st] August in order to coordinate with the school year.
## **Goals and objectives**
Positive Behaviours Support for Learning CIO was registered with the Charity Commission on 4 November 2019. The charity aims to improve the lives of children and young people with autism and learning disabilities, and their carers by:
- Establishing a specialist secondary school – Pathways School
- Conducting outreach training and consulting programmes for carers and other professionals
- Raising awareness and understanding about autism and challenging behaviours
Pathways School is a specialist secondary school for children and young people, aged 11-19, with autism spectrum disorder (ASD) and moderate to severe learning difficulties.
The school provides specialist education and support to help children and young people learn new skills and develop their full potential. The school is built on the principle that individuals with autism and learning disabilities can lead fulfilling, joyful and rewarding lives.
The school aims to provide:
- A safe, motivating and enjoyable environment based on the principles of Positive Behaviour Support (PBS);
- A broad-based programme that includes national curriculum targets, adapted according to each individual’s needs, with an emphasis on functional communication skills and independent living skills;
- A specialist approach to teaching that draws from evidence-based research;
- Community participation and outreach programmes for parents as well as other organisations/ schools;
- Frequent parent training opportunities to ensure consistency and maintenance of progress;
- Close linkages with the community, including local authorities, relevant charities and service providers, and other schools;
- Specialist staff training and development programme towards recognised qualifications;
- Opportunities for research and innovation at the staff and leadership level;
3
## Trustees’ report 31 August 2022
- Linkages with research centres to bridge the gap between research and practice.
By providing specialist support to pupils with autism and learning disabilities, as well as their families/carers, the charity promotes public benefit in the following ways:
- Help secondary aged children and young people realise their full learning potential;
- Enable them to access community and family life;
- Reduce challenging behaviours while eliminating the use of restrictive practices and restraint;
- Empower them to lead fuller and more independent adult lives;
- Reduce barriers to learning by addressing challenging behaviours;
- Empower parents and carers through awareness and training, therefore improving the quality of relationships and easing family life;
- Benefit the community through outreach programmes;
- Reduce the number of students going into residential services due to breakdown of support caused by challenging behaviours.
## **Review of activities and achievements**
During the reporting period, the trustees worked towards setting up Pathways School. The following sections outline the activities undertaken during this time.
## _**Board and Governance**_
The Board of Trustees are responsible for developing the charity’s strategic goals and objectives, and setting its policies. The trustees were also responsible for setting up Pathways School. The Board consists of high-level professionals with a wide range of skill sets. These include school leadership and management, accounting and finance, charity management and governance, project management, and Applied Behaviour Analysis (ABA) and PBS.
One of the key goals of the charity is to bridge the gap between research and practice. For this purpose, it was very important to have a close link with a research organisation. We are very pleased to have Dr Ciara Padden on the board. She is the Director of Studies at the Tizard Centre, University of Kent. Tizard is a leading academic centre working in autism, intellectual disability and community care. For assurance of good practice in governance and in charity management, we have Mandy Williams, who was the CEO of Child Autism for 20 years and has served on several boards. David Haswell brings his extensive experience as headteacher of specialist schools. Nick Barratt is a leading expert in Positive Behaviour Support and Organisational Behaviour Management. It is also important to note that the board has social diversity, in terms of gender, race and age, as well as professional diversity.
4
## Trustees’ report 31 August 2022
More details about the Trustees are given below:
## _David Haswell_
David was the Headteacher at Snowflake School for Children with Autism for five years. Snowflake is an ABA school in London. Under David’s leadership, Snowflake received an Outstanding rating by Ofsted. Prior to Snowflake, David served as Headteacher, Principal and Director in a range of special schools and children’s homes in England and Wales. David wants to utilize his experience, knowledge, and skills to continue to help improve the standards of education and care, safeguard children and young people and to achieve improved outcomes for all.
## _Fauzan Palekar_
Fauzan is currently an Associate with Thewlis Graham Associates, an Executive Recruitment Consultancy. Fauzan was previously Director of Professional Standards at the Royal College of Psychiatrists, where he led a team of 64 staff members. He was responsible for the overall strategy, development, and delivery of the Professionals Standards Department activities, including assessments, training, and formulating policy and regulatory frameworks. He has a proven track record of strong leadership, strategic planning and decision making, operations management, change management and performance management. Fauzan has facilitated workshops on Equality, Diversity and Inclusion, customers service skills and team building.
Fauzan has previously worked at the Royal College of Paediatrics and Child Health as Deputy Head of Examinations. Fauzan was also Director of the SQE at Kaplan, where he contributed to the development and operational delivery planning for the Solicitors Qualifying Examination.
Fauzan graduated with and MSC in Development Studies and also has a BA(Hons) in Modern Languages with International Studies.
## _Nick Barratt_
Nick is a Board Certified Behaviour Analyst and the director of the Barratt Behaviour Change Consultancy. He specialises in setting-wide and individually-focused Positive Behavioural Support, provides clinical supervision to other practitioners, and uses behavioural principles to enable people and organisation to achieve their goals. He serves on the board of the UK Society for Behaviour Analysis, and chairs the Applied Behaviour Analysis Forum, a London-based professionals’ group he co-founded in 2008.
## _Saima Ali Majid_
Saima recently completed her MSc in Applied Behaviour Analysis from University of Kent at Canterbury. She has thirteen year-old child with autism and learning disability. Prior to her son’s diagnosis, she worked as an economic development consultant. She has an MSc and B.A in Economics. Saima has experience in research and analysis, project management, and strategic planning.
## _Amanda Williams_
Amanda Williams held the post of CEO of national charity Child Autism UK for 20 years. She has extensive knowledge of autism provision in the UK. She also served on the board of the UK-SBA. Mandy is the author of a report, SENDIST: Challenge or Opportunity, which highlighted the problems families face accessing appropriate support of their children with autism. She has core expertise in
5
## Trustees’ report 31 August 2022
charity law, charity finance and governance, backed up by an entrepreneurial approach with solid experience in successful strategic planning, fundraising and operational management.
## _Dr. Ciara Padden_
Ciara is a Doctoral-level Board Certified Behaviour Analyst (BCBA-D). She is currently a lecturer at the Tizard Centre, University of Kent, where she is Director of Studies for the MSc in Applied Behaviour Analysis and MSc in Positive Behaviour Support. She has a particular interest in skills teaching, and supporting adolescents and adults with autism and/or learning disabilities. She is also passionate about staff and parent training and wellbeing. Ciara currently supervises several PhD and MSc students, and has published a number of peer-reviewed journal articles.
## _Mehmet Salaheddin_
Mehmet is the Head of Finance at the Royal College of Psychiatrists. He has worked in the charity sector for over 16 years and brings a wide range of skills to the board. His core competencies include financial accounting and management, financial reporting and analysis, change management, project management, risk management, system implementation, and business unit leadership.
The Trustees hold quarterly board meetings, however, due to the pandemic, they have all been online. In addition to the formal quarterly board meetings, the trustees have regular discussions and provide input in all matters of charity management and the decisions regarding school-set up. All the discussions and decisions made by the trustees are recorded in minutes of the meetings.
## _**Fundraising**_
During the reporting period, the trustees raised £148,373 in donations. The money was raised through trustee networks and a GoFundMe Campaign.
## _**Refurbishment**_
Refurbishment works were completed by January 2022. Access Control systems were installed for additional security of students.
## _**Furniture and Resources**_
Furniture, learning resources and IT equipment was purchased.
## _**Registration**_
The school had a successful OFSTED Inspection on 5[th] May and was registered with the Department of Education in July 2022.
## _**Recruitment**_
The trustees recruited Neil Jones as Headteacher in April 2022 and Federica Fadda as Behaviour Analyst in June 2022 to prepare the school for opening in September 2022. A part time occupational therapist and part time speech and language therapist were engaged to begin working with students in September. Recruitment efforts were also made towards hiring ABA tutors. Offers were made to two full-time ABA tutors to start in September 2022.
6
Trustees’ report 31 August 2022
## _**Admissions**_
Neil Jones and Federica Fadda conducted admission assessments and offered places to seven students for the term beginning in September 2022.
## _**Systems and Support Services**_
_The following systems and services were put in place to prepare for opening:_
- Cleaning Contract
- My Concern for logging and maintaining safeguarding concerns
- Online SCR
- Harrow Council HR Services
- Payroll Services
- Finance Software
- Pensions
- Insurance
## _**Website**_
A website for the school has been developed and launched. The address is www.pbslpathways.org.uk.
## **Trustees’ responsibility statement in relation to the accounts**
The trustees are responsible for preparing the Annual Report and Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice: UKGAAP).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently,
- observe the methods and principles in the Charities SORP,
- make judgements and estimates that are reasonable and prudent,
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation,
- comply with the charity’s governing document,
- comply with the Charities Act 2011.
7
## Trustees’ report 31 August 2022
The trustees have a collective responsibility for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Financial review**
During the reporting period, Positive Behaviour Support for Learning received £149,547 in income (2021: £94,533) and total expenditure was £144,024 (2021: £87,750). The overall result for the reporting period was a surplus of £5,550 (2021: £6,783).
Income received during the reporting period were from donations from personal contacts of the trustees grants from trusts and foundations and a GoFundMe Campaign.
Expenditure had significantly increased as a result of recruitment of the Headteacher and Behaviour Analyst to prepare for registration and school opening.
## **Reserves**
As at the end of its financial year, ending 31 August 2022, the total reserves of the charity held in the general fund was £16,373 (2021: £54,832).
As the charity had not been fully operation, it did not set a reserve policy.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the finances of the charity and are satisfied that systems are in place to mitigate their exposure to the major risks.
## **Going concern**
As detailed in the trustees’ responsibilities statement, the accounts are prepared on a going concern basis unless it is inappropriate to presume that the Positive Behaviour Support for Learning will continue in operation. The Trustees have reviewed the forecast for the financial year September 2022 to August 2023 and conclude that there are no material uncertainties about Positive Behaviour Support for Learning’s ability to continue as a going concern and the charity has adequate resources to continue in operational existence for at least 12 months from the date of signing the financial statements.
## **Future plans**
During the reporting period, Pathways School was registered with the Department of Education for 8 students. The next stage is to ensure a successful first year where the school delivers its objectives of providing high quality education based on the principles of Applied Behaviour Analysis and Positive Behaviour Support, and school leaders will work towards:
- ensuring consistently good teaching and learning within a broad and balanced curriculum
- strategically managing resources and the environment
8
## Trustees’ report 31 August 2022
- building the school as a professional learning community
- developing partnerships beyond the school to encourage parental support for learning and new learning opportunities
- building relationships outside the school community
- providing opportunities for professional development of staff as well as prioritising their well-being
The trustees will also be working towards increasing capacity to support more students. This will involve fundraising to support further building works so more classrooms/learning spaces can be added to the premises.
We recognise the importance of safeguarding and child protection in a school environment. People with autism and/or learning disabilities may be at higher risk of being abused, and it can also be more difficult to detect abuse. Given that many of our students may not have adequate communication skills to discuss incidents or express fear, we will strive to create a proactive and sensitive culture where staff will be trained in specialist safeguarding procedures.
Signed on behalf of the Board of Trustees by
Saima Ali Majid
Chair, Board of Trustees
Approved by the Board of Trustees on:
9
## Independent examiners report
I report to the Trustees on my examination of the accounts of the Positive Behaviour Support for Learning CIO for the year ended 31 August 2022.
## _**Responsibilities and basis of reports**_
As the charity Trustees of the Positive Behaviour Support for Learning CIO, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## _**Independent examiner’s statement**_
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs. Mehreen Khalid
Director
IFA Membership No: 269191
Approved on: 14[th] Jun 2023
Swenta Limited 167-169 Great Portland Street, 5th Floor, London United Kingdom.
10
## Statement of financial activities for the year ended 31 August 2022
|Notes|Unrestricted
Funds
£|Restricted
Funds
£|**Total Funds**
**January to**
**August**
**2022**
**£**|Total Funds
January to
December
2021
£|
|---|---|---|---|---|
|**Income from:**
Donations and legacies
1
**Total**
**Expenditure on:**
Charitable activities
2
**Total**
**Net (expenditure)/income**
**Transfer between funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|149,574
149,574
144,024
144,024
5,550
19,427
24,977
76,866
101,843|—
**—**
—
—
—
(19,427)
(19,427)
19,427
—|**149,574**
**149,574**
**144,024**
**144,024**
**5,550**
—
**5,550**
**96,293**
**101,843**|94,533|
|||||94,533|
|||||87,750|
|||||87,750|
|||||6,783
—|
|||||6,783
89,510|
|||||96,293|
11
## Balance sheet as at 31 August 2022
|Notes|**31st August**
**2022**
**£**|31stDecember
2021
£|
|---|---|---|
|**Fixed assets**
Tangible assets
**Current assets**
Debtors*
7
Cash at bank and in hand
**Creditors:**amounts falling due within one year
8
**Net current assets**
**Total assets less current liabilities**
**Represented by:**
**Fund and reserves**
Income funds
Restricted funds
Unrestricted funds
Designated funds
General fund
9
**Total unrestricted funds**
**Total charity funds**|**85,470**
**85,470**
**18,667**
**10,456**
**29,123**
**12,750**
**16,373**
**101,843**
**—**
**85,470**
**16,373**
**101,843**
**101,843**|22,034|
|||22,034|
|||30,500
62,609|
|||93,109
18,850|
|||74,259|
|||96,293|
|||19,427|
|||22,034
54,832|
|||76,866|
|||96,293|
_*****_ Other debtors represent the security deposit paid to the landlord for the leased property and is refundable in more than a year in accordance with the terms of the lease.
The financial statements on pages 11 to 16 were approved and authorised for issue on behalf of the Board of Trustees and signed on its behalf by:
Approved on: 15-06-2023
12
Accounting policies 31 August 2022
## _**Basis of accounting**_
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 Section 1A small entities) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2016.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’.
The financial statements presentation currency is sterling and are rounded to the nearest pound.
## _**Going concern**_
As detailed in the Trustees’ responsibilities statement, the accounts are prepared on a going concern basis unless it is inappropriate to presume that the Positive Behaviour Support and Learning will continue in operation.
## _**Incoming resources**_
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## _**Resources expended**_
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## _**Tangible fixed assets**_
All tangible assets in excess of £1,000 and with an expected useful life exceeding one year are capitalised.
Depreciation on equipment, furniture and fittings is provided at the following annual rates in order to write off each asset on a straight-line basis over its estimated useful life:
Furniture and fittings 10% on cost IT equipment 33.33% on cost
## _**Cash equivalents**_
Cash equivalents represent short-term deposits, held for less than three months with recognised United Kingdom banks and which are not repayable within 24 hours without loss of interest or other penalty.
13
## Accounting policies 31 August 2022
## _**Debtors**_
Other debtors are included at the settlement amount due.
## _**Creditors and provisions**_
Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
## _**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.
## _**Operating leases**_
Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the statement of financial activities on a straight-line basis over the lease term.
## _**Taxation**_
The charity is exempt from tax on its charitable activities.
## _**Fund accounting**_
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds, should they become relevant, can only be used for specific purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose. There were no restricted funds held at this period end.
14
Notes to the accounts 31 August 2022
## **1 Donations and voluntary income**
||Unrestricted
£|Restricted
£|**January to**
**August**
**2022**
**£**|January to
December
2021
£|
|---|---|---|---|---|
|**Incoming resources**
Donations and gifts
Bank interest
**2022**
2021|149,573
1
**149,574**
52,533|—
—
**—**
42,000|
**149,573**
**1**|99,031
—
94,533|
||||
**149,574**||
||||||
## **2 Analysis of expenditure**
||Educational
operations
£|
**January to**
**August**
**2022**
**£**|January to
December
2021
£|
|---|---|---|---|
|**Charitable activities**
Staff costs
Learning resource costs
Other direct costs
Support services costs (note 3)
**2021 Outgoing resources**|62,476
9,125
16,760
55,663
**144,024**|
**62,476**
**9,125**
**16,760**
**55,663**
**144,024**|—
3,129
12,703
71,918
87,750|
## **3 Support services cost**
||Governance
£|IT
£|Facilities
£|
Financial
Services
£|**Total**
**£**|
|---|---|---|---|---|---|
|**Resources expended**
Charitable activities
. Support services costs
**2022 Outgoing resources**
2021 Outgoing resources|700|180
**180**
350|
45,165|
9,618|55,663|
||**700**||
**45,165**|
**9,618**|**55,663**|
||600||
70,327|
641|71,918|
15
Notes to the accounts 31 August 2022
## **4 Tangible fixed assets**
||Fixtures & fittings
£|**Total**
**£**|
|---|---|---|
|**Cost or valuation**
At 1 January 2022
Additions
At 31 August 2022
**Depreciation**
At 1 January 2022
Charge for the year
At 31 August 2022
**Net book value**
**At 31 August 2022**
At 31 December 2021|22,573
72,992
95,565
539
9,556
10,095
**85,470**
22,034|**22,573**
**22,573**
**22,573**
**539**
**9,557**
**10,096**
**22,034**
22,034|
## **5 Trustees remuneration and benefits**
No member of the Board of Trustees (2021: nil) received remuneration in respect of their services as a member of the Board of Trustees during the year.
No member of the Board of Trustees received reimbursement of expenses in respect of their services as a member of the Board of Trustees during the year.
## **6 Related party transactions**
There were no related party transactions in 2022 or in 2021.
## **7 Taxation**
Positive Behaviour Support for Learning is a registered charity and therefore is exempt from income tax and corporation tax on income arising from its charitable activities. Positive Behaviour Support for Learning is not registered for VAT, during the year the charity made no taxable sales.
16
Notes to the accounts 31 August 2022
## **8 Debtors**
||**31 August**
**2022**
**£**|31 December
2021
£
30,500
30,500|
|---|---|---|
|Other debtors|18,667
**18,667**||
Other debtors represent the security deposit paid to the landlord for the leased property and is refundable in more than a year in accordance with the terms of the lease. During the year the landlord agreed to use £17,750 of the deposit to cover the rental period April to June 2022.
## **9 Creditors**
||**31 August**
**2022**
**£**|31 December
2021
£
18,850
18,850|
|---|---|---|
|Accruals|12,750
**12,750**||
## **10 Restricted fund**
||At 1 January
2022
£|Incoming
resources
£
Resources
expended
£
Transfers
£
**At 31 August**
**2022**
**£**|
|---|---|---|
|Donations received for specific
purposes
**2022**|19,427|
—
—
(19,427)
**—**|
||**19,427**|
**—**
—
**(19,427)**
**—**|
||At 1 January
2021
£|Incoming
resources
£
Resources
expended
£
Transfers
£
**At 31**
**December**
**2021**
**£**|
|---|---|---|
|Donations received for specific
purposes
**2021**|—|
42,000
—
(22,573)
**19,427**|
||**—**|
**42,000**
—
**(22,573)**
**19,427**|
17
## Notes to the accounts 31 August 2022
## **11 Unrestricted funds**
||At 1 January
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
**At 31 August**
**2022**
**£**|
|---|---|
|Designated fund (note 12)
General fund
**2022**|22,034
—
—
63,436
**85,470**
54,832
149,574
(144,024)
(44,009)
**16,373**|
||**76,866**
**149,574**
**(144,024)**
**19,427**
**101,843**|
||At 1 January
2021
£
Incoming
resources
£
Resources
expended
£
Transfers
£
**At 31**
**December**
**2021**
**£**|
|---|---|
|Designated fund (note 12)
General fund
**2021**|—
—
—
22,034
**22,034**
89,510
52,533
(87,750)
539
**54,832**|
||**89,510**
**52,533**
**(87,750)**
**22,573**
**76,866**|
## **12 Designated fund**
The income fund of the College includes the following designated funds which have been set aside out of unrestricted funds by the College Trustees for specific purposes:
||At 1 January
2022
£|
New
designations
£|
Transfers
£|**At 31 August**
**2022**
**£**|
|---|---|---|---|---|
|Fixed asset fund
**2022**|22,034|
—|
63,436|**85,470**|
||**22,034**|
**—**|
**63,436**|**85,470**|
||At 1 January
2021
£|
New
designations
£|
Transfers
£|**At 31**
**December 2021**
**£**|
|Fixed asset fund
**2021**|—|
—|
22,034|**22,034**|
||**—**|
**—**|
**22,034**|**22,034**|
18
Notes to the accounts 31 August 2022
## **13 Analysis of net assets between funds**
||General fund
£|Designated
funds
£|Restricted
funds
£|31 August
2022
£|
|---|---|---|---|---|
|Fixed assets
Current assets
Creditor: amounts falling due within one year
**2022**|—
29,123
(12,750)|85,470
—
—|—
—
—|**85,470**
**29,123**
**(12,750)**|
||**16,373**|**85,470**|**—**|**101,843**|
## **14 Leasing commitments**
## _**Operating leases**_
At 31 August 2022 the Positive Behaviour Support for Learning had total future minimum payments under non-cancellable operating leases as follows:
||**Land and buildings **
**31 August 2022**
71,000
284,000
213,000
**568,000**|Land and buildings|
|---|---|---|
|||31 December 2021
£|
|Amount due:
Within one year
Within two to five years
Over five years
Total commitment||71,000
284,000
284,000|
|||639,000|
19