2023-06-30-accounts

					Restricted
Recommended categories			by	Unrestricted	income	Endowment			Prior year
activity				funds	funds	funds	Total funds		funds
				E					E
Income (Note 3)				F01	F02	F03		F04	F05
Income and endowments		from:
Donations and legades				1,543				1,543	2,165
GIR Aid									207
Grants					5,000	2,000		7000	3,050
Fundraising				687		88		775
Other
Total				2,230	5,000	2,088		9,318	5,422
Expenditure (Note	4)
Expenditure on:
Raising funds				1,026		54		1,080	1,441
Charitable activities				1,202	5,236	1,842		8,281	4,660
Other								84	156
Total				2,313	5,236	1,896		9,445	6,257
Net income/(expenditure)			before investment
gains/(iosses)				83	236	192	-	127	835
Net gains/(lasses) on investments
Net income/(expenditure)				83	236	192	-	127	835
Extraordinary items
Transfers between	funds			1,249	18	1,267
Other recognised	gains/(losses):
Loan repayments
Other gains/(losses)
Net movement ln funds				1r331	254	1,458	-	127	835
Reconcl//ation offunds:
Total funds brought forward				4,206	987	1,906		7,099	7,934
Total funds carr/ed	forward			2,875	733	3,364		6,972	7,099

					Restricted
				Unrestricted	Income	Endowment	Total this	Total last
				funds	funds	funds	year	year
								f,
Fixed assets
Tangible	assets		(Note 6)	62		162			530
Intangible	assets		(Note 6A)	250			250		450
			Total fixed assets	312		162	474		980
Current	assets
Debtors			(Note 7)	339		248	587		587
Cash at bank and			ln hand (Note 10)	2,42	,495	3,0 3	6,929	5,566
			Total current assets	2,760	1,495	3,261	7„515	6,173
Creditors:		amounts falling due within
one year		(Note 8)		197	760	60	1,017		54
	Net current assetsl(liabilities)			2 563	733	3,201	6,496	6,119
Total	assets less current liabilities			2,875	733	3,364	6,972	7,099
Creditors:		amounts faIling due after
one year			(Note 9)
Provisions		for liabilities
Total net	assets or liabilities			2,875	733	3,364	6,972	7,099
Funds	ofthe Charit)/
Endowment		funds	(Note 13)			3,364	3,364	1,906
Restricted		Income	funds (Note 13)		733		733		967
Unrestricted		funds		2,875			2,875	4,206
Revaluation		reserve
			Total funds	2,875	733	3,364	6,972	7,099

Signed by one or two trustees	on behalf of all			Date of
the trustees		Signature	Print Name	approval
				dd/mm/
			Fred Harrison-James	30,OL. g.+

Note 2					Accottntlng policies
2.1 INCOME
This standard			list ofeccounllng po//c/es has been eppl/ed by the churl/y except for those I/eked "No" or "N/a".					Where a
diferent or		sdd/i/onal		po//cy	has been edop/ed then th/s ls de/e//ed In the box below.
Recognition			of Income		These are induded in the Statement of Financial Activities (SoFA)when:
					~ the charity becomes entitled to the resources;
					It Is more likely than not that the trustees will receive the resources; and							Yes	No	N/a
					~ the monetary value can be measured with sufllcient reliability.
					There has been no offsetting ofassets and liablllUes, or Income and expenses,		unless			required	or		No	N/a
Offsetting					permitted by the FRS102SORP or FRS 102.
												Yes	No	N/a
					Grants and donations are only included in the SoFA when the general income		recognition
Grants and		donations			criteria are met (6.10to 6.12FRS102SORP).
					In the case of performance related grants, Income must only be recognised	to	the	extent					No	N/a
					that the charity has provided the specmed goods or services as entitlement	to	the	grant
					only occurs when the performance related conditions are met (6.16FRS 102SORP).
Legacies					Legacies are Included in the SOFA when receipt is probable, that ls, when	there has							No	N/a
					been grant of probate, the executors have established that there are sutflclsnt		assets			In
					the estate and any conditions attached to the legacy are either within the control of the
					charity or have been meL
													No	N/a
Government			grants		The charity has received government grants In the reporting period
					Gift Aid receivable is included in income when there is a valid declaration from		the donor.
Tax reclaims			on		Any Gift Aid amount recovered on a donation Is considered to be part ofthat gift and				Is				No	N/e
donations		and gifts			treated as an addition to the same fund as the Initial donation unless the donor or			ths
					terms of the appeal have specified otherwise.
Contractual performance			Income related	and	This is only Included In the SoFA once Ihe charity has provided the related services or met the performance related conditions.	goods		or					No	N/a
grants
Donated	goods				Donated goods ars measured at fair value (the amount for which the asset exchanged) unless Impractical to do so.	could		be				Yes	No	N/a
					The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed the fair value ofthose gifts at the time oftheir receipt and they are recognised on			to be receipt,				Yes	No	N/a
					In the reporting period In which the stocks are distributed, they are recognised		as	an
					expense at the carrying amount ofthe stocks at dlsbtbuUon.
					Donated goods for resale are measured atfair value on Initial recognition, which Is the
					expected proceeds from sale less ths expected costs ofsale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance							Yes	No	N/a
					sheet. On Its sale the value ofstock is charged against 'Income from other	trading
					activities' and the proceeds from sale are also recognised as 'Income from	other		trading
					actlvitlesh
												Yes	No	N/a
					Goods donated for on~clog use by the charity are recognised as tangible fixed assets
					and induded in the SoFAas Incoming resources when receivable.
												Yes	No	N/a
					Gifts In kind for use by the charity are Included ln the SoFA as Income from	donations
					when receivable.
Donated services and					Donated services and facilities are Included In the SOFA when received at	the	value		of			Yes	No	N/a
facilities					the gift to the charity provided the value ofthe gift can be measured reliably.
					Donated services and facilities that are consumed Immediately are recognised		as	Income					No	N/a
					with an equivalent amount recognised as an expense under the approprtate	heading			In
					the SOFA.
													No	N/a
Support costs					The charity has incurred expenditure on support costs.
Volunteer	help				The value ofany voluntary help received is not included In the accounts but In the trustees' annual report.	is	described						No	N/a
Income from			Interest,		This Is Included In the accounts when receipt is probable and the amount receivable				can			es	No	N/a
royalties	and		dMdends		be measured reliably.
Income from			membership		Membership subscrlptlons received ln the nature ofa gilt are recognised In	Donations						Yes	No	N/a
subscrlptlons					and Legacies.
					Mersbership subscriptions which gives a member the right to buy services or other							es	No	N/a
					benefits are recognised as income earned from the provision ofgoods and	services as
					Income from charitable activities,

Settlement claims		ofinsurance	Insurance claims are only Included In the SoFA when the general income recagnltlon criteria are met (5.10to5.12FRS102SORP) and are Included as an item ofother Incame In the SoFA.	Insurance claims are only Included In the SoFA when the general income recagnltlon criteria are met (5.10to5.12FRS102SORP) and are Included as an item ofother Incame In the SoFA.		Yes	No	N/a
Investment losses		gains and	This Includes any realised ar unreafised gains or losses on the sale ofInvestments any gain orloss resulting from revaluing investments to market value at the end of	and the		Yes	No	N/a
			year.
2.3 EXPENDITURE			AND LIABILITIES
Liabfilty recognition			Liabfiltles are recognised where It Is mare fikelythan nat that there is a legal or			Yes	No	N/a
			constructive obfigatlon cammlttlng the charity to payout resources and the amount	ofthe
			obfigatlon can be measured with reasonable certainty.
Governance costs		and support	Support costs have been allocated between governance costs and other support, Governance costs camprise afi costs Involving public accauntabfilty ofthe charity and Its compliance viith regulation and good practice.			es
			Support costs Include central functions and have been allocated to acfivlty cast			Yes	No	N/a
			categories on a basis consistent with the use of resources, eg afiacatlng property costs
			by floor areas, or per capita, staff costs by the time spent and other casts by their usage.
Grants with		performance	Where the charity gives a grant with conditions for its payment being a specific level af service or output to be provided, such grants are only recognised in the SoFA once the			es	o	N/a
			redplent ofthe grant hss provtded the specified service ar output.
Grants payable without performance conditions			Where there are no conditions attaching tothe grant that enables ths donor charity reafistlcafiy avoid the commitment, a fiabfiity forthe full funding obfigatlon must be recagnlsed,	to		Yes	No	N/a
						Yes	No	N/a
Redundancy		cost	The charity made no redundancy payments during the reporting period.
Deferred Income			No matedal item ofdeferred income has been included In the accounts.			Yes	No	N/a
						Yes	No	N/a
Creditors			The charity has creditors which are measured at settlement amounts less any trade discounts
			A fiabfilty is measured an recagnitlon at Its historical cast and then subsequently			Yes	No	N/a
Provisions		for fiabfiltles	measured at ths best esfimate ofthe amount required to setfie the obligation at the
			reporting date
Basic financial instruments			The charity accounts for basic financlal Instruments on Initial recognltlon as psr paragraph 11.7 FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP.			Yes	No	N/a
2.4ASSETS
Tangible fixed assets for			These are capltafised Ifthey can be used for more than one year, and cost at least
use by charity						Yes	No	N/a
			They are valued at cost.
			The depreciation rates and inethods used sre disclosed In note 9.2.
Intangible	fixed assets		The charity has Intangible fixed assets, that ls, non-monetary assets that da not have			Yes	No	N/a
			physical substance but are Identifiable and are controlled by the charity through custody
			or legal rights. The amortisation rates and methods used are dlsdosed in note 9.5
						es	No	Na
			They are valued at cost.
Heritage assets			The charily has heritage assets, that ls, non-monetary assets with historic, artistic,			Yes	No	N/a
			sdentlfic, technolagical, geaphyslcal or environmental quafitles that are held and
			maintained principally for their contribution ta knowledge and culture. The depreciation
			rates and methods used as disclosed In note 9.6.1xk
						Yes	No	N/a
			They are valued at cost,
Investments			Fixed asset investments In quoted shares, traded bonds and similar Investments are
			valued at Inltlafiy at cost and subsequently at fair value (their market value) at the year			Yes	No	N/a
			end. The same treatment Is sppfied to unfisted Investments unless fair value cannot be
			measured reliably in which case It Is measured at cost less Impairment.
			Investments held far resale ar pending their sale and cash and cash equivalents with a			Yes	No	N/a
			maturity date ofless than 1 year are treated as current asset Investments
Stocks and		work in	Stocks held for sale as part ofnon-charitable trade are measured at the lower or cost ar net			Yes	No	N/a
progress			reafisable value.
			Goods or services provided as part ofa charitable activity are measured st net reafisable		value		Na	N/a
			based on the service potential provided by items ofstack.
						Yes	No	N/s
			Work In progress Isvalued et cost less any foreseeable lass that Is fikely ta occur an the		contract,
			Debtors gncludtng trade debtors snd loans receivable) are measured on infilal recognition		at		No	N/a
Debtors			settlement amount after any trade discounts ar amount advanced by the charity. Subsequently,
			they are measured at the cash ar other consideration expected to be received.

Current	asset	Investments	The charity equivalents equivalents	has has Investments which It holds for resale or pending their sale and cash and cash with a maturity date less than one year. These include cash on deposit and cash with a maturity date ofless than one year held for investment purposes rather than to	Y	No	N/a
			meet short	term cash commitments as they fell due.
					Yes	No	N/a
			They are valued at fair value except where they qualify as basic llnanclal Instruments.

Note 3		Analysis	Analysis	Analysis	of	income	income
										Restricted
									Unrestricted	income	Endowment
									funds	funds	funds	Total funds	Prior year
				Anal		sls						6	6
Donations	Donations	and	Ifts						1,543			1,543	2,165
and legacies:	Gift Aid												207
	Grants									5,000	2,000	7,000	3,050
	Donated	oods,	facilities			and	services
	Other
								Total	1,543	5,000	2,000	8,543	5,422
Other trading	Fundraising
activities:									687		88	775
	Interest on	trading		account
	Other
								Total	687		88	TT5
TOTAL INCOME									2,230	5,000	2,088	9,318	5,422

Note 4	Analysis of	Analysis of	expenditure
				This	year			Last	year
								Restricted
			unrestricted	Restricted	Endowment		unrestricted	Income	Endowment
Analysis			funds	Income funds	funds	Total funds	funds	funds	funds	Total funds
Expenditure on raising funds:						6				E
Incurred seeking donations			216			216	240			240
Incurred seeking legacies
incurred seeking grants			343			343	857			857
Advertising and marketing		costs	190			190		147		147
Support costs (note	5)		277			332	74	21	102	197
Total expenditure	on raising funds		1,026			1,080	1 172	168	102	1,441
Expenditure on charitable		activities:
Tuition facilitation				4,988		4,988
Insurance			95		202	297		291		291
Teaching resources				150	176	325	135	453		588
Child safety training					520	520		513		513
DBSchecks			44		176	220		223	27	250
Tutor recruitment			314		92	406	247	89		336
Tutor welfare								1,258		1,258
Tutor training									58	56
Tutor travel			195		380	575		474		474
Online tuition costs				99	189	288	178	324		502
Support costs (note	5)		555		108	663	149	41	204	394
Total expenditure	on charitable
activities			1,202	5,236	1,842	8,281	709	3,665	286	4,661
Other
Su crt costs note	5		84			84	156			156
Total other expenditure			84			84	156	~	-	156
TOTAL EXPENDITURE			2,313	5,236	1,896	9,445	2,037	3,833	388	6,257

This	year
					Charitable
Support		cost	Raisin	funds	activities	Other		Grand total	Basis ofallocation
	examples
				102	204			305	See below
Depreciation
				67	133			200	See below
Amortlsation
				57	114			171	See below
Website costs
				106	212			318	See below
Strategy day
							84	84	See below
Other	admln costs
				332	663		84	1,079
Total
Last	year
					Charitable
Support		cost	Raisin	funds	activities	Other		Grand total	Basis ofallocation
	exam	les							(Describe method)
				102	204			305	See below
Depreciation
				50	100			150	See below
Amortisation
				24	49			73	See below
Website costs
				21	41			62	See below
Website grant		costs
							156	156	See below
Other	admin costs
				197	394		156	746
Total

Note 6			Tangible fixed	Tangible fixed	assets
Please complete			this note ifthe charity		has any	tangible	fixed		assets
6.1 Cost orvaluation
						Plant, machinery			and	Total
						motor	vehicles
At the beginning		ofthe year						1,222			1,222
Additions
Revaluations
Disposals
Transfers
At end of the	year							1,222			1,222
6.2 Depreciation			and impalrments
					Basis	SLover 4		years		SLover 4	years
					Rate	25%				25%
At beginning	ofthe year								692		692
Disposals
Depreciation									305		305
Impairment
Transfers
At end ofthe	year								997		997
14.3 Net book value
Net book value at			the beginning	ofthe year					530		530
Net book value at			the end ofthe year						224		224

6.1 Cost orvaluation	6.1 Cost orvaluation	6.1 Cost orvaluation
					Website	Total
					development
At the beginning	ofthe year				600	600
Additions
Revaluations
Dlsposals
Transfers
At end ofthe year					600	600
6.2 Depreciation		and Impairments
				Basis	SLover 3years	SLover 3years
				Rate	33%	33%
At beginning ofthe year					150	150
Disposals
Amortlsation					200	200
Impairment
Transfers
At end ofthe year					350	350
14.3 Net book value
Net book value at		the beginning	ofthe year		450	450
Net book value at		the end ofthe	year		250	250

Please provide details ofthe nature of the	No events	requiring	adJustment	of or disclosure	of or disclosure	in the
event	accounts	have occurred since		the reporting	date.
Provide an estimate ofthe financial effect
ofthe event or astatement that such an	Not applicable, see		above.
estimate cannot be made

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13.3 Transfers	between	between	funds
This year
			Reason		for transfer and where endowment is converted to					income,	Amount
							legal	power for its conversion
Between unrestricted		and	Trivial	surplus		on	a restricted fund written		off, arising due to a historic		f18
restricted funds			error.
Between unrestricted		and	Transfers from			central bank accounts to			branch accounts to aid cash		F1,249
endowment funds			flow.
Between endowment		and	None	in	the year.						f0
unrestricted funds
Last ear
			Reason		for transfer and where endowment is converted to					income,	Amount
							legal	power for Its conversion
Between unrestricted		and	None	in	the year.
restricted funds
Between unrestricted		and	Transfers from			central bank accounts to			branch accounts to aid cash		6239
endowment funds			flow.
Between endowment		and	Bristol	funds transferred				to RAG account	run by Bristol Student	Union.
unrestricted funds
13.4 Designated	funds
This year
Planned use							Purpose ofthe designation				Amount
Oxford branch			To fund		tuition	undertaken		by the Oxford	branch.		3,425
Durham branch			To fund		tuition	undertaken		by the Durham	branch.		79
Bristol branch			To fund		tuition	undertaken		by the Bristol	branch.		18
			Total	designated			funds				3,364
Last year
Planned use							Purpose ofthe designation				Amount
Oxford branch			To fund		tuition	undertaken		by the Oxford	branch.		1,692
Durham branch			To fund		tuition	undertaken		by the Durham	branch.		197
Bristol branch			To fund		tuition	undertaken		by the Bristol	branch.		18
			Total	designated			funds				1,906