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|||Page|
|---|---|---|
|Trustees'<br>report|||
|Independent<br>auditors'|report||
|Statement of Financial|Activities||
|Balance sheet|||
|Notes to the financial|statements|13|





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British Educational Leadershlp Management and Adminlstration Society Limited
Independent Auditors. Report to tho Mombors of British Educational Leadership Managemenl
and Administration Society Limited (continued)
The extent to ￿lch our procedures are capthe of deter*ThJ irregularities, induding fraud is detailed below.
The challtable company 1$ subjec¢ to laws and regulatws that dir• arKI indiredy affect the financial
statements. Based on our undefstanding of the charitable company 8fKI the environment it operates wf(hin, we
determined that the laws and regulations which were most 5ignfficanl included FRS 102. Companies Act 2006,
Hea51h and Safety regulations arKI the Charrties Act 2011. We considered the exlent to which non-compliance
with these laws and regulations might have a matersal effect on the financial slalements. induding how fraud
might occur. We evaluated management's incentives and opportunits'es for fraudulent manipulation of the
financial slalemenls {including the risk of override of controls). and detemiined that the principal risks were
related lo the posting of inappropriate journal entries to improve the company's resutt for the period, and
management bias in key accounting estim*es.
Audst procedures perforn￿d by Ihe engagement team induded:
Discussions w7lh management and those responsible for legal compliance procedures within the eharilable
company lo obtain an understanding of the ￿al and regulalory framework applicable to the charitable
company and how the charitable comparry complies with that framework, induding consideration of known
or suspected in51ance5 of non-compliarbce with laws and regulations and fraud,.
Reviewing minutes of Board meetings",
Identifying and assessing the design effectiveness of controls thal management has in place lo prevent and
delect fraud and non-compliance with laws and regulations..
Challenging assumplions and judgements made by management in their signthcant accounting estimates.
Identifying and lesling journal entries. in paTlicular any joumal entries posted wlh unusual account
combinabons or posted by senior management.
There are Inhe￿￿1 limitations in the aL￿1t procedure5 described above arHd the more removed non-compliance
with laws and regulations is from the events and transacbons reflected in the financial statement5, the less likely
we are lo become aware of rt. A50, the risk of not deleth.ng a material misstalemenl due to fraud is higher than
the risk of not delecling one resulting from error, as fraud may involve deliberate concealment by, for example,
forgery or intentional misrepresentations. or through collusion.
A further desCript￿n of our restKinsibilitEs is available on the FInar￿la1 Reporting Counul's website at..
www.frc.org.uklaudrtorslaudil-assurancelaudil0r-s-responsibilrties-for-th￿aUdrt-Of-the-f￿desCrlPtIon-Of-lh8-
auditols-responsibililies-for. This description foms wt of our auditorfs reporL
Use of our roport
This report is made solety to the charitable company's members, as a body. in accordance with Chapter 3 of
Part 16 of the Companies Act 20￿. Our aLKlitwork has been undertaken so that we might stale to the charitable
company's members those matters we are requiTed 10 5Lgte to them in an auditorfs report and for no other
Pufpose. To the fullest extent permrtted by law, we do not ac￿p1 or assume responsibilty lo anyone other than
the charitable company and the charrtable cimnpany's memters as a body. for our audrt work, for this report, or
for the opinions we have fomed.
Simon Bladen. Senior Statutory Auditor
For and on behalf of Hawsons Chartered Accountants, Ststutory Audrtors
Pegasus House
463a Glossop Road
Sheffield
S10 20D
27S
Date..
2022
10

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||||||(as restated)|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|2021|2020|
||Notes|Funds<br>6|Funds<br>f|Total<br>6|Total<br>6|
|Incoming resources||||||
|Charitable<br>activities||226,275||226,275|260,687|
|Investment<br>income||2,701||2,701|2,302|
|Total incoming<br>resources||228,976||228,976|262,989|
|Resources expended||||||
|Chaditable<br>activities||18,355||18,355|9,215|
|Operating<br>costs||235,199||235,199|171,502|
|Total resources expended||253,554||253,554|180,717|
|Net incoming||||||
|resources before transfers||(24,578)||(24,578)|82,272|
|Transfers<br>between funds||||||
|Net movement<br>in funds||(24,578)||(24,578)|82,272|
|Funds brought<br>forward||509,808||509,808|427,536|
|Funds carried forward||485,230||485,230|509,808|





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||||Notes||(as restated)|
|---|---|---|---|---|---|
|||||31December|31December|
|||||2021|2020|
|Fixed assets||||||
|Intangible assets<br>Tangible assets|||10<br>11|2.'l32<br>7,491|4,266<br>6,213|
|||||9,623|10,479|
|Current assets||||||
|Debtors<br>Cash at bank and|in|hand|12|571,500<br>511,110|596,750<br>446,824|
|||||1,082,610|1,043,574|
|Creditors —amounts<br>due within one<br>year||falling|13|(607,003)|(544,245)|
|Net current assets||||475,607|499,329|
|Total assets less|current|||||
|liabilities||||485,230|509,808|
|Net assets||||485,230|509,808|
|Charltyfunds||||||
|Unrestricted<br>funds<br>Total charity funds|||15|485,230<br>485,230|509,808<br>509,808|





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||||Year ended|
|---|---|---|---|
||||31December|
||||2020f|
|Accruals and <br>Funds brought<br>Turnover|deferred<br>forward|income|10,262<br>(9,881)<br>~331|



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|||||2021f|2020f|
|---|---|---|---|---|---|
||Interest on|cash deposits||2,701|2,302|
|3.|Income from charitable||activities|||
|||||2021f|2020f|
||Charitable|activities:||||
||Annual conference revenue|||5,749||
||Publications|||200,029|240,169|
||Membership|subscriptions||20,497|20,518|
|||||226,275|260,687|





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|Expenditure||||
|---|---|---|---|
|||2021|2020|
||||F|
|Annual Conference||31,967|9,270|
|Wages and salaries||89,006|84,591|
|Other staff costs||4,800||
|Stipends||16,500|11,500|
|Travel and subsistence||4,561|5,041|
|Website costs||10,258|5,925|
|Rent and rates||16,839|17,817|
|Telephone<br>and fax||11|2|
|printing,<br>postage and stationery||417|695|
|Office equipment||12,409|11,112|
|Legal and professional|fees|9,265|3,810|
|Bank charges||2,788|1,758|
|Insurance||656|586|
|Storage||2,116|1,967|
|Sundry expenses||7,688|185|
|Other charity operating|costs|22,682|14,710|
|Depreciation<br>offixtures|and fittings|1,102|1,016|
|Amortisation||2,134|2,134|
|Grants||18,355|8,600|
|||253,554|180,717|
|Allocated||||
|Charitable<br>activities||18,355|9,215|
|Operating<br>costs||235,199|171,502|
|||253,554|180,717|



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|The total grants paid to individuals|during the year was as follows;|||
|---|---|---|---|
|||2021<br>8|2020f|
|Grants||18,355|8,600|





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|||2021|2020|
|---|---|---|---|
|||E||
|Auditors'<br>remuneration||6,950|2,710|
|Depreciation||1,102|1,016|
|Development|costs amoitisation|2,134|2,134|



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|Staff costs|||
|---|---|---|
||2021|2020|
||E|E|
|Wages and salaries|80,618|80,403|
|Social security costs|6,348|2,266|
|Pension costs|2,040|1,922|
||89,006|84,591|





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|10.|Intangible<br>fixed assets|||
|---|---|---|---|
||||Development|
||||costs|
||Cost|||
||At 1 January 2021 and 31 December 2021||16666|
||Amortisation|||
||At 1 January 2021||6,402|
||Charge for year||2,134|
||At 31 December 2021||8,536|
||Net book value|||
||At 31 December 2021||2,132|
||At 31 December 2020||4,266|
|11.|Tangible fixed assets|||
||||Fixtures|
||||and fittings|
||Cost|||
||At 1 January 2021||11,127|
||Additions||2,380|
||At 31 December 2021||13,507|
||Depreciation|||
||At 1 January 2021||4,914|
||Charge for year||1,102|
||At 31 December 2021||6,016|
||Net book value|||
||At 31 December 2021||1461|
||At 31 December 2020||6,213|
|12.|Debtors|||
|||2021|2020|
||Trade debtors|511,380|511,380|
||Other debtors||2,375|
||Prepayments<br>and accrued income|60,120|82,995|
|||571,500|596,750|





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|13.|Creditors|||
|---|---|---|---|
||||(As restated)|
|||2021|2020|
|||8|F|
||Trade creditors|6,390|1,712|
||Social security and other taxes|1,567|1,279|
||VAT|578,361|526,393|
||Accruals and deferred<br>income|20,685|14,881|
|||003003|544,345|
|14.|Deferred income|||
|||2021|2020|
|||8|6|
||Balance at 1 January|10,262|9,881|
||Amounts<br>released to income|(10,262)|(9,881)|
||Amounts<br>deferred<br>in the year|7,832|10,262|
||Balance at 31 December|7,832|10,262|
|15.|Unrestricted<br>funds|||
||Balance at 31 December 2019(as restated)||427,538|
||Net movement<br>in funds for the year||82,853|
||Prior year adjustment||(381)|
||Balance at 31 December 2020 (as restated)||509,808|
||Net movement<br>in funds for the year||(24,578)|
||Balance at 31December 2021||485,230|



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|Financial|commitments|||||
|---|---|---|---|---|---|
|||||2021|2020|
|As at 31 December the annual||commitments|under non-cancellable|8|6|
|operating|leases were as follows:-|||||
|Due within|1 year|||10,658|20,723|
|Due within|1 to 5years||||19,187|
|||||10,658|39,890|





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