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2022-07-31-accounts

Company Information
Trustees' Report (incorporating the Strategic and Director's Reports) 2-9
Independent
Examiner's
Report to the Members 10-11
Statement of Financial Activities (Including Income and Expenditure account) 12
Statement of Financial Position 13-15
Notes to the Financial Statements 16-27

Directors/Trustees Directors/Trustees Members
Professor S Caselli SDA Bocconi School of Management, Italy
Professor E Cornuel European
Foundation
for Management
Development
(EFMD Global), Belgium
Professor M Debruyne Vlerick Business School, Belgium
Professor K de Valck HEC Paris, France
Professor R Deo NYU Stern School of Business,
USA
Emeritus Professor G Dyas INSEAD, France
Professor L Krishnamurthi Kellogg School of Management,
Northwestern
University,
USA
Professor P Martensson (Chair) Stockholm
School of Economics, Sweden
Professor J Mullins London Business School, UK
Associate Professor CSerrano-Archimi IAE —Aix Graduate
School of Management,
France
Professor SSingh Indian School of Business,
India
Professor STerence Tsai China Europe International
Business School
(CEIBS),
China
Professor M Yaziji IMD, Switzerland

Notes General Funds Oeslgnated Funds Total Funds Total Funds
2022 2022 2022 2021
Income from:
Charitable
activities
342,185 342,185 933,275
Programme
delivery
Investment
Income
7.372 7,372 2,621
Total Income 349.557 349,557 935,896
Expenditure
on:
Raising funds 21,956 21,956 29,078
Charitable
activities
Programme
delivery
372,439 46,630 419,069 657,524
Total expenditure 394,395 46,630 441,025 686,602
Net (loss)/gain
on
Investments
12 (9,447) (9,447) 13,442
Net Income/
(expenditure)
before
transfers
(54,285) (46,630) (100,915) 262,736
Transfer between funds 15/16 (100,000) 100,000
Net movement
in
funds (154,285) 53,370 (100,915) 262,736
Fund balances at 15/16 613,627 69,463 683,090 420,354
1August 2021
Fund balances at
31luly 2022
15/16 459,342 122,833 582,175 683,090

Notes 2022 2021
Current assets
Investments 12 221,189 95,636
Debtors 13 137,527
Cash at bank and in hand 824,192 630,063
1,045,381 863,226
Creditors
Amounts
falling due within
one year 14 (463,206) f180,136)
Net current assets 582,175 683,090
Total net assets 582,175 683,090
The funds of the charitable company:
Unrestricted funds:
Designated
fund
15 122,833 69,463
General
fund
16 459,342 613,627
17 582,175 683,627

STATEMENT OF CASH FLOWS FOR THE YEA R ENDED 31JUL
2022 2021
Notes f f
Cash flows from operating activities. '
Net cash inflow from operating
activities
A 321,757 227,625
Cash flows from investing activities:
Investment
income and interest received
7,372 2,621
Proceeds from the disposal of investments
Purchase of investments (135,000)
Net cash provided
by Investing
activities
(127,628) 2,621
Change
in cash and cash equivalents
in the year
194,129 230,246
Cash and cash equivalents at 1August 2021 8 630,063 399,817
Cash and cash equivalents at 31July 2022 B 824,192 630,063
2022 2021
f E
Net movement
in funds (as per
the statement offinancial activities) (100,915) 262,736
Ad)ustments for:
Losses (gains) on Investments 9,447 (13,442)
Investment income and Interest receivable (7,372) (2,621)
Decrease / (Increase)
in debtors
137,527 (137,527)
(Decrease) increase in creditors 283,070 118,479
Net cash inflow from operating activities 321,757 227,625
Analysis of changes In net debt
2021 Cash flows 2022
6 f E
Cash at bank and in hand 630,063 194,129 824,192
Cash held by investment
managers
Total cash and cash equivalents 630,063 194,129 824,192

General Fund Designated Fund 2022 Total 2021Total
Funds Funds
Programme 342,185 342,185 933,275
delivery
2022 Total Funds 342,185 342,185 933,275
2021Total Funds 933,275 933,275
Investment income
General Fund Designated Fund 2022 Total 2021Total
Funcls Funds
Bank interest 7,372 7,372 2,621
2022 Total Funds 7,372 7,372 2,621
2021Total Funds 2,621 2,621

General Fund Designated Fund 2022Total 2021Total
Funds Funds
Marketing 21,956 21,956 29,078
including
printing
and stationery
2022 Total Funds 21,956 21,956 29,078
2021Total Funds 29,078 29,078

General Fund General 2022 Total 2021 Total
Courses Designated Fund Funds Funds
delivery Funds Governance
Costs directly allocated
to activities
Academic 159,161 159,161 229,206
Travel, accommodation
and catering 47,664 47,664 78,060
Programme
administration
117,244 117,244 246,510
Rsro/ 5,736 5,736 1,500
Alumni
development
Foreign Exchange 5,782 5,782 6,681
Bank charges 540 540 357
Independentexaminer
fee
1,740 1,740 1,662
Legal and
professional
24,238 24,238 20,638
Travel, accommodation
and subsistence
9,491 9,491 361
Information
technology
843 2,594
Scholarships 46,630 46,630 69,955
2022 Total Funds 329,851 46,630 42,588 419,069 657,524
2021 Total Funds 560,457 69,955 27 112 657,524

he net moveme nt
in funds f
or the financial yea r is stated after charg ing/(creditin
2022 2021
Amounts
payable
to independent examiner:
Independent examination 1,740 1,662
Registered office service 300
Training session
Interest received (7,372) (2,621)

haritable company for servi ces related t o the delivery of ITP:
2022 2021
John Mullins Teaching and Travel 381 41,811
Carolina Serrano-Archimi Teaching and Travel 6,137 22,955
Par Mkrtensson Teaching and Travel 5,542 18,460
Kristine de Valck Teaching and Travel 16,224
Michael yaziji Teaching and Travel 1,016
Marion Debruyne Teaching and Travel 762

2.
Investments
Units Value
Brought Forward at 1August 2021 4,886 95,636
Additions 6,540 135,000
Revaluation (9,447)
Carried
Forward at 31July 2022
11,426 221,189

2022 2021
London Business School 116,527
Other Debtors 21,000
137,527

Balance at Transfer of Incoming Outgoing Net loss on Balance at
1August funds resources resources Investment 31July
2021 2022
General fund 613,627 (100,000) 349,557 (394,395) (9,447) 459,342

General fund Designated fund Total funds
Current assets 922,548 122,833 1,045,381
Current liabilities (463,206) (463,206)
459,342 122,833 582,175

Transactions
during the year with Lon
don Business School were as follows:
2022 2021
Course fee income (23,896) 531,250
Teaching costs (141,011)
Travel and accommodation (75,059)
Marketing/Alumni
costs
(18,206)
Programme
administration
(103,919)
Net total for the year (23,896) 193,055
2022 2021
Course fee income 311,256 332,070
Teaching costs (170,344) (88,195)
Travel and accommodation (34,706) (3,001)
Marketing/Alumni
costs
Programme
Administration
(13,296)
(93,535)
(17,620)
(98,369)
Net total for the year (625) 124,895
Travel and accommodation (1,774)
Marketing (8,660)
Programme
Development
(22,669)
Net total for the year (33,103)

Ifet movement In funds 272,691 (9966) 262,736
Fund balances
1August 2021
at 340,936 79,419 420,354
Fund balances
31July 2022
at 613,627 69,463 633,090