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2023-12-31-accounts

REGISTERED COMPANY NUMBER: CE022772 (England and Wales) REGISTERED CHARITY NUMBER: 1190721

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 17
Detailed Statement of Financial Activities 18 to 19

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Reference and Administrative Details for the Year Ended 31 December 2023

TRUSTEES Dr Michael Smith Chair
Mr Adrian Jones Treasurer and Deputy Chair
Mr Anthony Hoskins resigned 22.03.2023
John McGregor OBE resigned 28.07.2023
Mr Christopher Smith
Elaine Whyte appointed 09.07.2023
REGISTERED OFFICE 9 Vyne Road
Basingstoke
Hampshire
RG21 5NU
REGISTERED COMPANY CE022772 (England and Wales)
NUMBER
REGISTERED CHARITY 1190721
NUMBER
INDEPENDENT EXAMINER Wheeler & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Street
Whitchurch
Hampshire
RG28 7AB

Page 1

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

For the public benefit, to advance the education of young people by promoting, sustaining and increasing their individual and collective knowledge and understanding of engineering, aviation and related sciences via the medium of aerospace and inspiring them to pursue engineering and aviation related careers.

The Trustees, having had regard of the guidance issued by the Charity Commission on public benefit, have designed the Schools' Aerospace Careers Programme to undertake the following:

With the later point in mind, according to EngineeringUK :

"The number of new engineering apprentices and graduates in the UK per year will need to double to meet the current requirement of 180,000 annually. There is a shortfall of 55,000 skilled engineering professionals each year, but if that gap could be filed it is estimated it would generate an additional £27 Billion per year for the Uk economy. Almost half of those between 11 and 19 years old say they know little or nothing about what engineers do. This lack of awareness is compounded by the fact that most STEM teachers are not from an engineering background and cannot talk with genuine authority on the topic."

The aim of the charity is to, in its own small way, help fill that gap and so contribute in a most valid, practical and meaningful way to the UK economy and by extension to society as a whole.

To do so we have devised three elements:

"To assist the development of the long-term financial security of the charity and the ability to fund unexpected but essential circumstances."

Page 2

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Report of the Trustees for the Year Ended 31 December 2023

STRATEGIC REPORT

Achievement and performance

Building on what we achieved as recorded in the previous Annual Report we:

Financial review

Principal funding sources

Private & corporate sponsors are the main sources of funding.

Investment policy and objectives

These are as stated in objectives & activities

Reserves policy

To ensure the short and, separately, longer-term liquidity and financial independence of the SACP.

Funds in deficit

There are no funds in deficit.

Funds held as custodian trustee on behalf of others

There are no funds held on behalf of others.

Page 3

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Report of the Trustees for the Year Ended 31 December 2023

STRATEGIC REPORT

Financial and risk management objectives and policies

The Trustees acknowledge that the identification and management of risk to the SACP is their responsibility. Consequently, a detailed Risk Policy and associated action procedures (Annexes) have been created. Accordingly, against the aim of SACP the Trustees annually review and assess the risks the SACP faces in all areas of its work, and plans accordingly for the management of those risks. If necessary, reviews are undertaken within each 12-month period.

Identifying Risks

As a minimum, the Trustees consider as part of the identification process, the following:

Assessing Risk

In an attempt to take account of all factors, foreseen and potential, the following assessment method has been adopted: likelihood x impact + impact. The effect is to give extra emphasis to impact when assessing risk. Additionally, it is remembered that risk scoring often involves a degree of judgement or subjectivity, so where information on past events or patterns is available this is taken into account if appropriate thereby enabling more evidenced-based decisions.

Furthermore, whilst a focus on high-impact risk is important, Trustees do not forget that what might be a lower impact risk can change to very high impact risk because of the possible connection between it happening and triggering the occurrence of other risks.

Deciding Subsequent Action

Where major risks are identified the Trustees will ensure that appropriate action is being taken to manage them. The risk review includes assessing how effective existing controls are as well as considering any additional action that needs to be taken, either by lessening the likelihood of the event occurring, or lessening its impact if it does.

Risk management is aimed at reducing the 'gross' level of risk identified to a 'net' level of risk; in other words, the risk that remains after appropriate action has been taken. Trustees will form a view as to the acceptability of the net risk that remains after management.

In assessing action to be taken, the costs of management or control will be considered in the context of the potential impact or likely cost that the control seeks to prevent or mitigate. A balance will, therefore, need to be struck between the cost of further action to manage the risk and the potential impact of the residual risk.

Periodic Monitoring & Assessment

The SACP process ensures that:

Page 4

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Report of the Trustees for the Year Ended 31 December 2023

STRATEGIC REPORT

The method of codifying such an approach by the SACP is through the use of a risk register. The register pulls together the key aspects of the risk management process. It schedules gross risks and their assessment, the controls in place, and the net risks, and then identifies responsibilities, monitoring procedures and the follow-up action required.

The SACP Trustees will monitor risk by:

There is no requirement for this risk statement to be audited because no requirements outside of the Charities Act 2011 as yet apply.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Constitution of a 'Charitable Incorporated Organisation.'

Change of name

On 27th March 2023 the Sandy Gunn Aerospace Careers Programme changed its name to The Schools' Aerospace Careers Programme.

The trust was also known as SGACP but, since 27th March 2023, is also now known as SACP.

Induction and training of new trustees

Elected by the Board of Trustees following a professional recruitment project led by Dr Michael Smith who has at least 10,000 hours of international executive recruitment and coaching interviewing supported by a Professional Doctorate in those joint subjects.

Page 5

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Additional governance issues

The Board of Trustees is ultimately responsible for all aspects of the Programme with planning and day-to-day management & operations delegated to Dr Michael Smith and Adrian Jones; the former is assisted by an outsourced support team of three.

SACP Policies & Procedures cover:

All policies and procedures were last reviewed, and updated as necessary, on 31 December 2023.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 24 September 2024 and signed on the board's behalf by:

Dr M J Smith - Trustee

Page 6

Independent Examiner's Report to the Trustees of The Schools' Aerospace Careers Programme

Independent examiner's report to the trustees of The Schools' Aerospace Careers Programme ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Kevin Wheeler FCA The Institute of Chartered Accountants in England and Wales

Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB

30 September 2024

Page 7

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Statement of Financial Activities

for the Year Ended 31 December 2023

Period
1.9.21
Year Ended to
31.12.23 31.12.22
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 320,114 700,517
Other trading activities 3 20,234 2,102
Investment income 4 9,253 -
Total 349,601 702,619
EXPENDITURE ON
Raising funds 5 5,046 -
Charitable activities 6
Roadshow costs 77,022 11,644
Website costs 11,211 14,304
Other 898 8,375
Total 94,177 34,323
NET INCOME 255,424 668,296
RECONCILIATION OF FUNDS
Total funds brought forward 670,232 1,936
TOTAL FUNDS CARRIED FORWARD 925,656 670,232

The notes form part of these financial statements

Page 8

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Balance Sheet

31 December 2023

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank
13
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS
2023
Unrestricted
fund
£
138,451
-
-
787,805
787,805
(600)
787,205
925,656
925,656
925,656
925,656
2022
Total
funds
£
-
4,137
6,500
665,616
676,253
(6,021)
670,232
670,232
670,232
670,232
670,232

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 24 September 2024 and were signed on its behalf by:

M J Smith - Trustee

The notes form part of these financial statements

Page 9

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Cash Flow Statement for the Year Ended 31 December 2023

Year Ended
31.12.23
Notes
£
Cash flows from operating activities
Cash generated from operations
1
297,370
Net cash provided by operating activities
297,370
Cash flows from investing activities
Purchase of tangible fixed assets
(184,434)
Interest received
9,253
Net cash (used in)/provided by investing activities
(175,181)
Change in cash and cash equivalents in
the reporting period
122,189
Cash and cash equivalents at the
beginning of the reporting period
665,616
Cash and cash equivalents at the end of
the reporting period
787,805
Period
1.9.21
to
31.12.22
£
661,796
661,796
-
-
-
661,796
3,820
665,616

The notes form part of these financial statements

Page 10

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Notes to the Cash Flow Statement for the Year Ended 31 December 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease in stocks
Decrease/(increase) in debtors
Decrease in creditors
Net cash provided by operations
Year Ended
31.12.23
£
255,424
45,983
(9,253)
4,137
6,500
(5,421)
297,370
Period
1.9.21
to
31.12.22
£
668,296
-
-
2,102
(6,500)
(2,102)
661,796

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.1.23
£
Cash flow
At 31.12.23
£
£
Cash at bank 665,616 122,189
787,805
665,616 122,189
787,805
Total 665,616 122,189
787,805

The notes form part of these financial statements

Page 11

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost Motor vehicles - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation 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 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 12

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace

Careers Programme)

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

2. DONATIONS AND LEGACIES

Year Ended
31.12.23
£
Donations
320,114
3.
OTHER TRADING ACTIVITIES
Year Ended
31.12.23
£
Model kit sales
5,234
Sale of display assets
15,000
20,234
4.
INVESTMENT INCOME
Year Ended
31.12.23
£
Deposit account interest
9,253
5.
RAISING FUNDS
Other trading activities
Year Ended
31.12.23
£
Purchases
4,137
Investment management costs
Year Ended
31.12.23
£
Portfolio management
909
Aggregate amounts
5,046
Period
1.9.21
to
31.12.22
£
700,517
Period
1.9.21
to
31.12.22
£
2,102
-
2,102
Period
1.9.21
to
31.12.22
£
-
Period
1.9.21
to
31.12.22
£
-
Period
1.9.21
to
31.12.22
£
-
-

continued...

Page 13

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace

Careers Programme)

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

6. CHARITABLE ACTIVITIES COSTS

Roadshow costs
Website costs
SUPPORT COSTS
Other resources expended
Roadshow costs
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Support
Direct
costs (see
Costs
note 7)
Totals
£
£
£
77,021
1
77,022
11,211
-
11,211
88,232
1
88,233
Governance
Finance
costs
Totals
£
£
£
119
780
898
-
-
1
119
780
899
Period
1.9.21
Year Ended
to
31.12.23
31.12.22
£
£
45,983
-

7. SUPPORT COSTS

8. NET INCOME/(EXPENDITURE)

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the period ended 31 December 2022.

Trustees' expenses

The travel and postage expenses were reimbursed to the following trustees:

Dr M Smith £1,271

continued...

Page 14

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace

Careers Programme)

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. TANGIBLE FIXED ASSETS

Plant and
machinery
£
COST
Additions
127,057
DEPRECIATION
Charge for year
31,764
NET BOOK VALUE
At 31 December 2023
95,293
At 31 December 2022
-
11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
13.
CASH AT BANK
Bank current account
Investment account
Bank community account
Total
Motor
vehicles
£
57,377
14,219
43,158
-
2023
£
-
2023
£
-
2023
Total
funds
£
54,353
732,989
463
787,805
Totals
£
184,434
45,983
138,451
-
2022
£
4,137
2022
£
6,500
2022
Total
funds
£
190,509
474,644
463
665,616

continued...

Page 15

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accrued expenses
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.23
£
670,232
670,232
Incoming
resources
£
349,601
349,601
At 1.9.21
£
1,936
1,936
2023
2022
£
£
-
5,421
600
600
600
6,021
Net
movement
At
in funds
31.12.23
£
£
255,424
925,656
255,424
925,656
Resources
Movement
expended
in funds
£
£
(94,177)
255,424
(94,177)
255,424
Net
movement
At
in funds
31.12.22
£
£
668,296
670,232
668,296
670,232

15. MOVEMENT IN FUNDS

continued...

Page 16

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
702,619
702,619
Resources
Movement
expended
in funds
£
£
(34,323)
668,296
(34,323)
668,296

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

17. POST BALANCE SHEET EVENTS

Gillian Marshall was appointed as a trustee on 12 July 2024.

Page 17

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace

Careers Programme)

Detailed Statement of Financial Activities

for the Year Ended 31 December 2023

Period
1.9.21
Year Ended to
31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 320,114 700,517
Other trading activities
Model kit sales 5,234 2,102
Sale of display assets 15,000 -
Investment income 20,234 2,102
Deposit account interest 9,253 -
Total incoming resources 349,601 702,619
EXPENDITURE
Other trading activities
Purchases 4,137 -
Investment management costs
Portfolio management 909 -
Charitable activities
Insurance 6,373 1,376
Postage and stationery 2,190 872
IT and web costs 11,211 14,304
Travelling 8,157 11,644
Subscriptions 1,974 828
Operational costs 1,977 2,958
Administration 5,985 -
Presentation props - 389
Marketing 4,382 216
Research - 780
Plant and machinery 31,764 -
Motor vehicles 14,219 -
88,232 33,367
Support costs
Finance
Bank charges 119 356

This page does not form part of the statutory financial statements

Page 18

The Schools' Aerospace Careers Programme (Previously the Sandy Gunn Aerospace Careers Programme)

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Period
1.9.21
Year Ended to
31.12.23 31.12.22
£ £
Finance
Governance costs
Accountancy and legal fees 780 600
Total resources expended 94,177 34,323
Net income 255,424 668,296

This page does not form part of the statutory financial statements

Page 19