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2020-08-31-accounts

Contents Page
Governors, Officers and Advisers 3 —4
Annual
Report ofthe Governors
5 —21
Independent Auditor's
Report
22 - 24
Consolidated Statement ofFinancial Activities 25
Consolidated and Charity Balance Sheets
Consolidated Statement ofCash Flows 27
Notes to the Financial
Statements
28-52

TIVE ASSESSMENT
To maintain
the high level of all-round
Catholic
and Christian
education
within
the schools ofthe
Trust.
An enduring
objective.
With
the recent appointments
of new Heads at Prior
Park
College
and
the
Paragon
School
and
a new
Director ofOperations
& Finance new initiatives
will
be undertaken
to ensure
the high
level of education
across Prior Park Schools.
The Prior Executive Board
is
in
place
to
ensure
that
the
schools
have
the
appropriate
level ofexecutive leadership.
To achieve a financial
surplus
in
to make
continued
investment
needed
to
support
the
Trust's
enduring
objective.
order to be able
in
the
facilities
activities.
An
Due tothe challenges
caused by the Covid-19 pandemic
this objective has been put under strain in 2019/20 with
the
Trust
nevertheless
managing
to make
a small
surplus for the year, largely helped byI0.5m offunding
from
the Government's
Furlough
Scheme. Rigorous
cashflow
management
and
scenario
planning
have
taken place to ensure that the Trust survives
this period
and is in a good position
to move
forward
once the
andemic eases.
To focus on affordability
to ensure
that
Park education
remains
accessible
to as
section ofthe population
as possible.
a Prior
wide a
Regular
affordability
discussions
are held at both the
FAIR and the
full
Governing
Board meetings.
This
issue receives the full attention ofboth Governors
and
the Prior Executive Board. The decision was taken to
hold the Michaelmas
Term 2020 fees at the 2019/20
level for the UK schools to help parents
through
this
eriod.
Tocontinue to monitor opportunities
to strengthen
the
existing
schools
in
Bath
and
Gibraltar
potentially
through
partnering
or
acquiring
We continue to review opportunities
both in the United
Kingdom
and abroad to seeifthere isafit with the Prior
Park Schools' vision and ethos.
existing or new schools
in support
of the Trust's
primary objective ofthe advancement ofeducation
within
a
Catholic/Christian
ethos and
environment.


for the year ended 31August 2020
Unrest- Rest-
ricted ricted 2020 2019
INCOME:
Income from charitable
activities:
Notes Funds Funds
6
Total
6
Total
School fees receivable
Other educational
income
2
3
13,575,683
1,266,463
13,575,683
1,266,463
13,869,392
1,195,844
Donations 137,537 137,537 244,307
Investment
income
38,774 38,774 49,972
Other trading activities:
Rents and lettings 122,415 122,415 231,822
Other Income (Furlough
Claim)
550,104 550,104
TOTAL INCOME 15,553,439 137,537 15,690,976 15,591,337
EXPENDITURE ON:
Charitable
activities
5 14,787,685 223,529 15,011,214 14,641,578
Cost ofraising funds
Fundraising
Finance costs
8 95,635
315,238
95,635
315,238
118,110
176,720
TOTAL EXPENDITURE 15,198,558 223,529 15,422,087 14,936,408
NKT INCOME before gains on investments 354,881 (85,992) 268,889 654,929
Net gains on investments 11 66,286 66,286 146,429
NKT INCOME after gains on investments 421,167 (85,992) 335,175 801,358
Other recognised gains:
Re-measurement
offuture remission
liabilities 18 97,437
NET MOVEMKNT
IN FUNDS
421,167 (85,992) 335,175 898,795
Fund balances brought
forward (unrestricted)
Fund balances brought
forward (resu icted)
14,765,646 2,431,453 14,765,646
2,431,453
13,857,346
2,440,958
FUND BALANCES CARRIED FORWARD 15,186,813 2,345,461 17,532,274 17,197,099

Group Charity
Notes 2020 2019 2020 2019
FIXEDASSETS I f
Tangible assets
Investments
Investments
in subsidiaries
10
11
11
16,460,383
2,212,715
-
17,042,483
2,146,429
-
14,205,019
2,212,715
7
14,793,136
2,146,429
7
CURRENT ASSETS 18,673,098 19,188,912 16,417,741 16,939,572
Stocks
Debtors
Cash at bank and in hand
12
13
6,429
784,099
6,298,539
5,052
969,618
6,864,619
6,429
1,380,967
5,543,132
5,052
1,430,244
6,265,756
CREDITORS: Amounts falling 7,089,067 7,839489 6,930,528 7,701t052
due within
one year
14 (4,071,052) (5,563,871) (3,541,802) (5,054,251)
NET CURRENT ASSETS 3,018,015 2,275,418 3488,726 2,646,801
TOTAL ASSETSLESSCURRENT
LIABILITIES 21,691,113 21,464,330 19,806,467 19,586473
CREDITORS: Amounts
due after one year
falling 15 (4,147,259) (4,206,631) (1,263,875) (1,319,826)
Provisions 18 (11,580) (60,600) (11,580) (60,600)
NET ASSETS 17,532,274 17,197,099 18,492,012 18,205,947
FUNDS
RESTRICTED 19 2,345,461 2,431,453 2,315,292 2,370,850
UNRESTRICTED
Designated
General
19
19
2,232,261
12,954,552
2,174,600
12,591,046
2,232,261
13,944,459
2,174,600
13,660,497
15,186,813 14,765,646 16,176,720 15,835,097
TOTAL FUNDS 17,532)274 17r197,099 18,492,012 18,205,947

Cash flows from operating activities: 2020 2019
Net cash (used in) / provided by operating
activities
Interest paid
(215,032)
(108,162)
1,506,868
(124,825)
Net cash (used in) / provided
by operating
activities
(323,194) 1/82,043
Cash flows from investing
activities:
Dividends,
interest and rents from investments
Transfer to investments
Proceeds from the sale ofproperty,
plant &equipment
Purchase ofproperty,
plant &equipment
38,774
(214,698)
49,972
(2,000,000)
97,437
(989,021)
Net cash used in investing
activities
(175,924) (2,841,612)
Cash flows from finaacing activities:
Repayments
ofborrowing
Cash inflows from new borrowing
(66,962) (61,057)
Net cash used in financing
activities
(66,962) (61,057)
Change
in cash and cash equivalents
in the reporting
period (566,080) (1,520,626)
Cash and cash equivalents
at the beginning ofthe reporting
period 6,864,619 8,385,245
Cash and cash equivalents
at the end ofthe reportiag
period 6,298,539 6,864,619
Reconciliation
ofnet income to net cash flow from
operating activities
Net cash inflow from operating
activities:
2020 2019
Net income for the reporting
period
Adjustments
for:
335,175 898,795
Depreciation
charges
Other recognised
gains
Dividends,
interest and rents Irom investments
Interest payable
(Increase) / Decrease in stocks
Net gains on investments
Decrease
/ (Increase) in debtors
(Decrease) / Increase in creditors
Decrease in provision
796,798
(38,774)
146,631
(1,377)
(66,286)
185,520
(1,523,699)
(49,020)
738,065
(97,437)
(49,972)
152,234
2,903
(146,429)
(50,248)
216,174
(157,217)
Net cash (used in) / provided
by operating
activities
(215)032) 1,506,868
The notes onpages 28 to 52form part ofthese accounts

Unrestricted Restricted 2020 2019
Funds Funds Total Total
Extras
Sundry income
1,063,473
202,990
1,063,473
202,990
978,911
216,933
1,266,463 1,266,463 1,195,844
4 DONATIONS
Donations comprise the following:
Unrestricted Restricted 2020 2019
Funds Funds Total Total
Designated
Fund donations
Restricted donations
(note
Unrestricted
donations
(note 19)
19)
137,537 137,537 1,858
242,449
137,537 137,537 244,307

TOTAL EXPENDITURE
Staff Deprec- Other Total Total
COStS iation COStS 2020 2019
Cost ofgenerating
funds:
Fundraising
Costs
Finance costs
95,635
315,238
95,635
315,238
118,110
176,720
410,873 410,873 294,830
Charitable
activities:
Teaching
Welfare
Premises
Marketing
and publicity
Support costs ofschooling
Extras tk Trips
Governance
costs
8,540,167
104,284
790,670
828,890
448
12,881
709,170
374,465
655,974
851,313
180,589
842,078
1,063,473
56,812
8,915,080
773,139
2,351,153
180,589
1,670,968
1,063,473
56,812
8,014,653
1,077,177
2,493,029
216,546
1,794,905
978,911
66,357
Total Expenditure 10,264,011 722,499 4,435,577 15,422,087 14,936,408

GOVERNANCE COSTS 2020 2019
Governance
costs
can be analysed as follows:
Fees payable to auditor —audit &
Indemnity
insurance
Other governance
costs
other services (see note 9) 37,835
5,564
13,413
44,046
2,736
19,575
Total 56,812 66,357
STAFFCOSTS
Staff costs can be analysed as follows:
Group:
2020 2019
Wages and salaries
Social security costs
Pension costs
8,271,435
741,446
1,251,130
7,600,601
722,383
870,219
Total 10,264,011 9,193,203
Charity:
2020 2019
Wages and salaries
Social security costs
Pension costs
6,758,905
649,979
1,189,390
6,622,971
660,344
858,638
Total 8,598,274 8,141,953
onthly
average number ofpersons employed,
full
and part time, during
the year was:
Group:
2020 2019
Educational
Support staff
Number
220
87
Number
207
90
Total 307 297
Charity:
2020 2019
Educational
Support staff
Number
184
78
Number
182
82
Total 262 264

2020 2019
f60,001 - f70,000
870,001 - f80,000
f90,001-f100,000
8100,001 - 8110,000
f130,001 - f140,000
Number
5
1
1
I
Number
4
3
f.140,001 - $150,000
f160,001 - f170,000
f170,001 - f180,000
10
For these employees
the number
with retirement benefits accruing in:
Money purchase
schemes was
for which the contributions
amounted
to 2020
5
f28,020
2019
4
f33,515
Defined benefit scheme was
for which the contributions
amounted to 5
f88,744
7
f89,756

8 FINANCE COSTS
2020 2019
Unrestricted Restricted Total Total
Bank &other loan interest
Other finance costs
146,631
168,607
146,631
168,607
152,234
24,486
315,238 315,238 176,720
9 NET INCOME FOR THE YEAR
This is stated after charging:
2020 20]9
Depreciation ofowned assets 796,798 738,065
Auditor's
remuneration
(including VAT):
Audit services: fees payable for the
Audit services: fees payable for the
Other services - taxation
and other
audit ofthe Trust's financial
statements
audit ofthe subsidiaries'
financial
statements
services
26,519
6,276
5,040
29,131
9,490
5,425
Operating
lease rentals:
Plant &machinery 37,621 39,193
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2020 2019
Opening Balance
Transfer offunds from other designated
Transfer offunds from PPET unrestricted
Net gains on investment
funds (see note 19)
reserves
2,146,429
66,286
148,476
1,851,524
146,429
2,212,715 2,146,429
Charity:
Shares at cost
2020f
7
2019
7

2020 2019
TURNOVER 220,048 205,746
Cost ofsales 149,012 253,990
GROSS PROFIT / (LOSS) 71,036 (48,244)
Administrative
expenses
OPERATING PROFIT / (LOSS) 71,036 (48,244)
Interest payable
and similar charges
PROFIT / (LOSS)BEFORETAXATION 71,036 (48,244)
Taxation
PROFIT / (LOSS)FORTHE FINANCIAL YEAR
AND RETAINED EARNINGS
71,036 (48,244)

INVESTMENTS (eontinued)
2020 2019
Fixed and Current assets
Current
liabilities
675,795
(653,002)
455,747
(503,990)
22,793 (48,243)
Called up share capital
Profit and loss account
1
22,792
1
(48,244)
22,793 (48,243)

2020 2019
Turnover
Expenditure
41,546
(412)
52,425
(1,240)
Gross Profit 41,134 51,185
Administrative Expenses (4,078) (4,939)
Net profit before taxation 37,056 46,246
Taxation
Net profit after taxation 37,056 46,246
Current assets
Current
liabilities
48,002
(10,940)
56,639
(10,387)
37,062 46,252
Called up share capital
Profit and loss account
6
37,056
6
46,246
37,062 46,252

Unrest- Rest-
ricted ricted 2020 2019
INCOME: Funds Funds Total Total
Income from charitable activities: 6
School Fees receivable
Other educational
income
2,197,772
113,440
2,197,772
113,440
1,371,640
152,984
Donations 5,493 5,493 19,643
Other income 109,045 109,045
TOTAL INCOME 2,420,257 5,493 2,425,750 1,544,267
EXPENDITURE ON:
Charitable
activities
2,360,340 35,925 2,396,265 1,915,765
Cost ofraising funds
Fundraising
Finance costs
81,219 81,219 400
84,899
TOTAL EXPENDITURE 2,441,559 35,925 2,477,484 2,001,064
NET MOVEMENT IN FUNDS (21,302) (30,432) (51,734) (456,797)
Fund balances brought
forward (unrestricted)
Fund balances brought
forward (restricted)
(1,067,452) 60,602 (1,067,452)
60,602
(649,271)
99,218
FUND (DEFICIT) / EARNINGS CARRIED
FORWARD
(1,088,754) 30,170 (1,058,584) (1,006,850)

Notes 2020 2019
FIXEDASSETS
Tangible assets 2,255,364 2,249,348
2,255,364 2,249,348
CURRENT ASSETS
Debtors 140,661 71,999
Cash at bank and in hand 716669 564 800
857,330 636,799
CREDITORS: Amounts
year
falling due within one ~3,287 895 ~7006,193
NET CURRENT (LIABILITIES)/ ASSETS ~430361 ~369,394
TOTAL ASSETSLESS CURRENT
LIABILITIES 1,824,799 1,879,954
CREDITORS: Amounts falling due after one year ~2.883,383 ~2,886,804
NET LIABILITIES ~3008,504 ~3,006,000
FUNDS
Restricted 30,170 60,602
Unrestricted
Funds
General ~1088754 ~3,067,432
Total deficit ~3,0538004 ~8,006,800
STOCKS (G ROUP AND CHARITY)
2020 2019
f,
Goods for resale 6,429 5,052
DEBTORS
Group Charity
2020 2019 2020 2019f
Trade debtors
School fees
Other debtors
Prepayments
and accrued income
Amounts
owed by group undertakings
1,018
171,587
229,967
381,527
22,576
328,545
368,727
249,770
155,682
157,776
323,965
743,544
320,300
353,085
203,036
553,823
784,099 969,618 1,380,967 1,430,244

CREDITORS: Am ounts
falling due within one
year
Group Charity
2020
f
2019 2020 2019
8
Current
instalments
School fees received
Trade creditors
Taxation and social
Other creditors
Accruals
due on bank loans (note 17)
in advance
security payable
65,297
1,576,530
311,663
206,521
1,692,272
218,769
83,753
2,355,040
954,016
217,555
1,738,987
214,520
48,631
1,315,158
230,398
206,521
1,550,598
190,496
83,753
2,060,184
873,495
217,555
1,627,084
192,180
4,071,052 5,563,871 3,541,802 5,054,251

Group Charity
2020 2019 2020 2019
f,
Bank loans (note 17)
School fees received in advance
4,109,723
37,536
4,158,228
48,403
1,226,339
37,536
1,271,423
48,403
4,147,259 4,206,631 1,263,875 1,319,826

Group Charity
Brought forward fees in advance 2,403,443 2,108,587
Cash received in
Amounts
utilised
2019/20
in 2019/20
1,565,663
(2,355,040)
1,304,291
(2,060,184)
Carried forward fees in advance 1,614,066 1,352,694

Bank loan s repaya ble
by inst
alments
are due for rep
ayment
as follows:
2020 2019
Repayable
Repayable
Repayable
Repayable
within
within
within
beyond
one year
one to two
two to five
five years
years
years
65,297
147,470
455,271
3,506,982
83,753
1,544,460
1,532,231
1,081,537
4,175,020 4,241,981
y:
oans repayable
by
instalments are due for repayment as follows:
2020 2019
8
Repayable
Repayable
Repayable
Repayable
within
within
within
beyond
one year
one to two
two to five
five years
years
years
48,629
47,470
155,271
1,023,600
83,753
44,460
145,427
1,081,537
1,274,970 1,355,177

I/n-restricted Fund Fund
balance as at
In
Income Expenditure Nel Income /
(expenditure)
Adjustments
/ Transfers
Fund
bnlnnce as nt
September
2019
31nAugust
2020
Gignn
Fund
Bursary 28,171 (8,625) (8,625) 19,546
PPS 2030
Fund
Bursary 2,146,429 66,286 66,286 2312,715
Designated
Total
Funds 2,174,600 66386 (8,625) 57,661 2,232361
General Fund 12,591,046 15,553,439 (15,189,933) 254315 12,954,552
Total 14,765,646 15,619,725 (15,198,558) 311,976 15,186,813

Un-restricted Fund Fund
balance as at
I"
September
Income Expenditure Netlacome/
(expenditure)
Adjustments
/ Transfers
Fund
balance as at
31"August
2019
2018
Scbolarsbip Fund 16,141 (5,665) (5,665) (10,476)
Ginan
Fund
Bursary 164/13 Irsss 12)58 (13$,000) 28,171
PPS 2030
Fund
Bursary 146,429 146,429 2,000,000 2,146/)29
Designated
Total
Funds 180,454 148487 (5,665) 142,622 12)51524 2,174,600
GeneralFund 13,676,$92 15,444,466 (14478,788) 765,678 (13)51824) 12,591,046
Total 13,857346 15,592,753 (14,684,453) 908300 14,765,646

Restricted Fund Fund
balance
as at
1aSeptember 2019
Fund
balance
as at
1aSeptember 2019
Income Expenditure Net Income /
(expenditure)
Net Income /
(expenditure)
Adjustments
/ Transfers
Fund balance
as at31"
August 2020
Open Funds Amortisation Other
Bursary (general) 118,911 62,231 18,298 43,933 162,844
Bursary (specific) 141,301 35,615 102,039 (66,424) 74,877
Chapel 76,991 3355 3,255 80,246
Entrepreneurial 241,064 241,064
BigSchool Room 49,040 49,040
Sports Fund 1,882 1,244 (1.244) 638
Heritage Fund 500 1,931 101 1,830 2,330
Gibraltar
- IT A DT
Technology 24,630 7,508 (7,508) (15,275) 1,847
Gibraltar - Bursary 5,493 5,493
Gibraltar - Library 306 306
Closed Funds
Mansion
Steps
51,841 1,103 (1,103) 50,738
Science Project 10,895 1,557 (1,557) 9,339
Sports Centre 516,094 11,281 (11,281) 504,813
Piano 35,029 929 (929) 34,099
College Freehold 119,975 4,004 (4,004) 115,971
Old Gymnasium 204,477 6,835 (6,835) 197,642
Sixth Form Centre 113,955 3,870 (3,870) 110,085
Campaign 521,109 11,580 (11,580) 509,529
Organ 39,956 1,200 (1,200) 38,756
Chapel
Improvements
74,165 4,478 (4,478) 69,687
All Weather Pitch 7,648 423 (423) 7,225
Sports Facilities 23,516 2,613 (2,613) 20,903
Covid-19 Appeal 29,012 14,547 14,465 14,465
Paragon
Parents
Association
22,500 1,500 (1,500) 21,000
Gibraltar
- IT A DT
Technology
- closed
35,668 22,926 (22,926) 15,275 28,017
Total 2,431,453 137,537 74,299 149~0 (85,992) 2/45,461

~
The Paragon Parents'
~
The Paragon Parents'
~
The Paragon Parents'
Association Fund was Fund was established
to
raise funds towards raise funds towards the building ofthe new
music centre at the Paragon School.
~
The Gibraltar IT&DT Technology
school over the last three years.
Fund shows the funds used to purchase IT&DT equipment
for the
Comparative
position as per 2018/19 Accounts:
Restricted Fund Income Expenditure Net Income/
(expenditure)
Fund balance
as at1"
Adjustments
/ Transfers
Fund
balance as
September at31"
2018 August
2019
Open Fuads Amortisatioa Other
Bursmy (general) 39,060 16,666 22,394 183,220 (86,703) 118,911
Bursary (spemfic) 167,768 113,170 54,598 86,703 141,301
Chapel 7,245 7,553 (308) 111,159 (33,860) 76,991
Entrepreneurial 2,827 (2,827) 243,891 241,064
Big School Room 49,040 49,040
Sports Fund 7,132 1.235 5,897 12,354 (16,369) 1,882
Heritage
Fund
500 500 500
Gibraltar
—IT&DT
Technology
14,625 35,561 (20,936) 45,566 24,630
Gibraltar
—Bursary
4,637 4,637
Gibraltar - Library 382 226 156 150 306
Closed Fuads
Mansion Steps 1,103 (1,103) 52,944 51,841
Science Project 1,557 (1,557) 12,452 10,895
Sports Centre 11,281 (11,281) 527,375 516,094
Piano 929 (929) 35,958 35,029
College Freehold 4,004 (4,004) 123,979 119,975
Old Gymnasium 6,835 (6,835) 211,312 204,477
Sixth Form Centre 3,870 (3,870) 117,825 113,955
Campaign 11,580 (11,580) 532,689 521,109
Organ 1,200 (1,200) 41,156 39,956
Chapel
Improvements
4,479 (4,479) 44,784 33,860 74,165
All Weather Pitch 423 (423) 8,071 7,648
Sports Faclhties 2,383 (2,383) 9,530 16,369 23,516
Paragon
Parents
Association
1,501 (1,501) 24,001 22,500
Paragon
Nursery
Fund
1,100 1,100
Gibraltar
- IT&DT
Technology
closed
17,834 (17,834) 53,502 35,668
Total 242,449 70,214 181,740 (9,505) 2,440,95S 2431,453

Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2020
Tangible Fixed Assets
Investments
Current Assets
Liabilities
14,728,114
2,212,715
6,475,875
(8,229,891)
1,732,269
613,192
16,460,383
2,212,715
7,089,067
(8,229,891)
15,1865813 2,345,461 17,532,274

Unrest- Rest-
ricted ricted 2019 2018
INCOME:
Income from charitable
activities:
Funds Funds Total Total
5
School Fees receivable
Other educational
income
13,869,392
1,195,844
13,869,392
1,195,844
12,669,577
1,320,823
Donations 1,858 242,449 244,307 542,172
Investment
income
49,972 49,972 21,936
Other trading activities:
Rents and lettings
Profit on disposal offixed assets
231,822 231,822 300,354
11,926
TOTAL INCOME 15448,888 242,449 15,591,337 14,866,788
EXPENDITURE ON:
Charitable
activities
14,389,624 251,954 14,641,578 13,708,688
Cost ofraising funds
Fundrai sing
Finance costs
118,110
176,720
118,110
176,720
94,132
194,002
TOTAL EXPENDITURE 14,684,454 251,954 14,936,408 13,996,822
NET INCOME before gains on investments 664,434 (9,505) 654,929 869,966
Net gains on investments 146,429 146,429
NKT INCOME after gains on investments 810,863 (9,505) 801&358 869,966
Other recognised
gains / (losses):
Loss on Fixed Assets
Re-measurement
offuture remission
liabilities 97,437 97,437 (178,586)
(324,990)
NET MOVEMENT IN FUNDS 908,300 (9,505) 898,795 366,390
Fund balances brought
forward (unrestricted)
Fund balances brought
forward (restricted)
13,857,346 2,440,958 13,857,346
2,440,958
13,779,622
2,152,292
FUND BALANCES CARRIED FORWARD 14,765,646 2,431,453 17,197,099 16,298404