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2021-08-31-accounts

		Page
Report ofthe Trustees	I	to	4
Report ofthe Independent Auditors	5	to	8
Statement ofFinancial Activities
Statement ofFinancial Position		10
Statement ofCash Flows
Notes to the Statement ofCash Flows		12
Notes to the Financial Statements	13	to	20
Detailed Statement ofFinancial Activities	21	to	22

					2021	2020
					Unrestricted	Total
					fund	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Charitable activities
Training provision					335,359	513,314
Investment income					156	997
Other income					7,865	14,411
Total					343,380	528,722
EXPENDITURE	ON
Raising funds						2,608
Charitable activities
Training provision					445,158	507,294
Other					(1,082)
Total					444,076	509,902
Net gains/(losses)	on investments				837	(279)
NET INCOME/(EXPENDITURE)					(99,859)	18,541
RECONCILIATION		OF FUNDS
Total funds brought		forward			535,774	517,233
TOTAL FUNDS	CARRIED FORWARD				435,915	535,774

				2021	2020
				Unrestricted	Total
				fund	funds
			Notes
FIXED	ASSETS
Tangible	assets		11	66,149	71,972
Investments			12	2,121	1,284
				68,270	73,256
CURRENT ASSETS
Stocks			13	1,133	1,015
Debtors			14	42,603	88,220
Cash at bank and		in hand		402,144	476,305
				445,880	565,540
CREDITORS
Amounts	falling	due within one year	15	(78,235)	(103,022)
NET CURRENT ASSETS				367,645	462,518
TOTAL	ASSETSLESSCURRENT
LIABILITIES				435,915	535,774
NET ASSETS				435,915	535,774
FUNDS			17
Unrestricted funds:
General	fund			435,915	535,774
TOTAL	FUNDS			435,915	535,774

FOR THE YEAR ENDED	31	AUGUS	T 2021
				2021	2020
			Notes
Cash floavs from operating	activities
Cash generated from operations				(74,917)	82,630
Interest paid				(920)	(921)
Net cash (used in)/provided	by	operating	activities	(75,837)	81,709
Cash floavs from investing	activities
Purchase oftangible fixed assets				(4,636)	(67)
Sale oftangible fixed assets				6, 156
Interest received				156	997
Net cash provided by investing		activities		1,676	930
Change in cash and cash equivalents			in
the reporting period				(74,161)	82,639
Cash and cash equivalents	at	the
beginning ofthe reporting	period			476,305	393,666
Cash and cash equivalents	at	the end	of
the reporting period				402,144	476,305

OPERATING ACTIVITI	ES
			2021	2020
Net (expenditure)/income	for the reporting	period (as per the
Statement ofFinancial Activities)			(99,859)	18,541
Adjustments for:
Depreciation charges			5,385	7,576
(Gain)/losses on investments			(837)	279
Profit on disposal offixed assets			(1,082)
Interest received			(156)	(997)
Interest paid			920	921
Increase in stocks			(118)	(96)
Decrease in debtors			45,617	32,228
(Decrease)/increase in creditors			(24,787)	24,178
Net cash (used in)/provided	by operations		(74,917)	82,630
ANALYSIS OF CHANGES IN NET FUNDS

	At 1.9.20	Cash flow	At 31.8.21
Net cash
Cash at bank and in hand	476,305	(74,161)	402,144
	476,305	(74,161)	402,144
Total	476,305	(74,161)	402,144

								2021	2020
Deposit	account interest							156	997
INCOME		FROM		CHARITABLE ACTIVITIES
								2021	2020
					Activity
SFA funded		training		services	Training	provision		275,277	452,095
Course	fees				Training	provision		49,496	35,541
Membership		fees			Training	provision		8,580	16,865
Project	income				Training	provision		1,995	8,779
Sundry	income				Training	provision		11	34
								335,359	513,314
RAISING FUNDS
Other trading			activities
								2021	2020
Bad debts									2,608
CHARITABLE ACTIVITIES					COSTS
								Support
							Direct	costs (see
							Costs	note 6)	Totals
Training	provision						438,558	6,600	445,158

SUPPORT COSTS
				Governance
				costs
Training provision				6,600
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated aAer charging/(crediting):
			2021	2020
Auditors' remuneration			5,400	5,750
Taxation compliance	services		1,200	1,200
Depreciation - owned	assets		5,385	7,576
Hire ofplant and machineiy			1,555	1,859
Surplus on disposal of		fixed assets	(1,082)

STAFF COSTS
			2021	2020
Wages and salaries			189,663	188,256
Social security costs			16,414	16,390
Other pension costs			18,933	21,731
			225,010	226,377
The average monthly	number ofemployees	during the year was as follows:
			2021	2020
Management k, administration			5	5
Training k sales			3	3

COMPARATIVE	S	FOR THE ST	ATEMENT OF FINANCIAL AC	TIVITIES
				Unrestricted
				fund
INCOME AND ENDOWMENTS			FROM
Charitable activities
Training provision				513,314
Investment income				997
Other income				14,411
Total				528,722
EXPENDITURE	ON
Raising funds				2,608
Charitable activities
Training provision				507,294
Total				509,902
Net gains/(losses)	on	investments		(279)
NET INCOME				18,541
RECONCILIATION		OF FUNDS
Total funds brought		forward		517,233
TOTAL FUNDS CARRIED FORWARD				535,774

TANGIBLE FIXEDASSETS
	Freehold	Plant and	Motor
	property	machinery	vehicles	Totals
COST
At 1 September 2020	82,405	331,752	39,599	453,756
Additions		4,636		4,636
Disposals			(23,199)	(23,199)
At 31 August 2021	82,405	336,388	16,400	435,193
DEPRECIATION
At 1 September 2020	28,003	326,470	27,311	381,784
Charge for year	1,448	1,990	1,947	5,385
Eliminated on disposal			(18,125)	(18,125)
At 31 August 2021	29,451	328,460	11,133	369,044
NET BOOI&VALUE
At 31 August 2021	52,954	7,928	5,267	66,149
At 31 August 2020	54,402	5,282	12,288	71,972

FIXED ASSET INVEST	MENTS
		Listed
		investments
MARKET VALUE
At 1 September 2020		1,284
Revaluations		837
At 31 August 2021		2, 121
NET BOOK VALUE
At 31 August 2021		2, 121
At 31 August 2020		1,284
There were no investment	assets outside the UK.

	Cost or valuati	on at 31 August 2021 is represented by:
				Listed
				investments
	Valuation in 2021			2, 121
13.	STOCKS
			2021	2020
	Stocks		1,133	1,015
14.	DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
	Trade debtors		11,721	12,199
	Other debtors		723	6,297
	Prepayments Prepayments	and accrued income	14,867 15,292	58,293 11,431
			42,603	88,220

		2021	2020
Trade creditors		13,481	46,285
Social security	and other taxes	6,106	6,817
VAT		2,517	2,769
Other creditors		1,772	1,251
Accrued expenses		54,359	45,900
		78,235	103,022

MOVE	MEN	T IN FUNDS
				Net
				movement	At
			At 1.9,20	in funds	31.8.21
Unrestricted		funds
General	fund		535,774	(99,859)	435,915
TOTAL	FUNDS		535,774	(99,859)	435,915

			Inconl lug	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General	fund		343,380	(444,076)	837	(99,859)
TOTAL	FUNDS		343,380	(444,076)	837	(99,859)

				Net
				movement	At
			At 1.9.19	in funds	31.8.20
Unrestricted		funds
General	fund		517,233	18,541	535,774
TOTAL	FUNDS		517,233	18,541	535,774

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General	fund		528,722	(509,902)	(279)	18,541
TOTAL	FUNDS		528,722	(509,902)	(279)	18,541

				Net
				movement	At
			At 1.9.19	in funds	31.8.21
Unrestricted		funds
General	fund		517,233	(81,318)	435,915
TOTAL	FUNDS		517,233	(81,318)	435,915

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General	fund		872,102	(953,978)	558	(81,318)
TOTAL	FUNDS		872,102	(953,978)	558	(81,318)