2021-08-31-accounts - West Lodge School Limited

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					Pages
Trustees'	annual report (incorporating the director's report)				1to 4
Independent auditor's		report to the members			5tog
Statement	offinancial	activities (including	income and expenditure	account)
Statement	offinancial	position			10
Statement	ofcash flows
Notes to	the financial	statements			12to 20
The following pages		do not form part of	the financial statements
Detailed	statement of	financial activities			22 to 23

Reference	and administrative	and administrative	details
Registered	charity name		West Lodge School Limited
Charity registration		number	283627
Company	registration	number	01590162
Principal	office and registered		36Station Road
ofSce			Sidcup
			Kent
			DA15 7DU
			England
The trustees			Mrs. C.A. Head-Rapson
			Ms C.Graves
			Mrs. P.Martin
			Mrs. G.F.Murray
			Mrs. M.F.Rohan
			Mr G.F.Standing
			Mrs. N. A. Gaskin
			Mr. C.l.Heayberd
			Mrs. J.D.Davies
			Miss. K.L.Perrior
			Mrs. O.A. Ogungbayi	(Resigned 17Noveinber 2021)
			Mr. I.M. Calland
Company	secretary		Mrs C.Whyte CPFA Bsc{Hens)
Auditor			Opass Billings Wilson ScHoney	LLP
			Chartered Certified Accountants	&Statutory Auditors
			Numeric House
			98Station Road
			Sidcup
			Kent
			DA15 7BY
Bankers			National Westminster
			87 Sidcup High Street
			Sidcup
			Kent
			DA14 6UP

					2021		2020
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	f
Income and endowments
Donations and legacies			5				15,113
Other trading activities			6	1,588,530		1,588,530	1,488,379
Investment income			7	128		128	1,453
Total income				1,588,658		1,588,658	1,504,945
Expenditure
Expenditure on charitable		activiiies	8	1,521,191	481	1,521,672	1,521,587
Total expenditure				1,521,191	481	1i521672	1,521,587
Net income/(expenditure)		and net	movement
in funds				67,467	(481)	66,986	(16,642)
Reconciliatioa offunds
Total funds brought	forward			2,344,410	1,922	2446,332	2,362,974
Total funds carried	forward			2,411,877	1,441	2,413,318	2,346,332

			2021		2020
		Note	5
FIXEDASSETS
Tangible fixed assets		14		1,720,310	1,776,370
CURRENT ASSETS
Debtors		15	51,910		56,010
Cash at bank and in hand			1,352,282		899,171
			1,404,192		955,181
CREDITORS: amounts	falling due within one year	16	507,017		385,219
NKT CURRENT ASSETS				897,175	569,962
TOTAL ASSETSLESS	CURRENT LIABILITIES			2,617,485	2,346,332
CREDITORS: amounts	falling due after more than one
year		17		204,167
NET ASSETS				2,413,318	2,346,332
FUNDS OF THE CHARITY
Restricted funds				1,441	1,922
Unrestricted funds				2,411,877	2,344,410
Total charity funds		19		2,413318	2,346,332

	2021	2020
	8
CASH FLOWS FROM OPERATING ACTIVITIES
Net income/(expenditure)	66,986	(16,642)
Adjustments for:
Depreciation oftangible fixed assets	85/67	84,594
Other interest receivable and similar income	(128)	(1,453)
Interest payable and similar charges	1,053	1,252
(Gain)/loss on disposal offixed assets	831
Accrued expenses	68,626	5,226
Changes in:
Trade and other debtors	49100	(21,236)
Trade and other creditors	7,339	11,380
Cash generated from operations	234474	63,121
Interest paid	(1,053)	(1,252)
Interest received	128	1,453
Net cash from operating activities	233,449	63,322
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase oftangible assets	(30438)	(15,540)
Proceeds from sale oftangible assets	$31
Proceeds from sale ofheritage assets	(831)
Net cash used in investing activities	(30838)	(15,540)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from borrowings	250,000
Net cash from financing activities	250,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	453,111	47,782
CASH AND CASH EQUIVALENTS AT BEGINMNG OFYEAR	899,171	851,389
CASH AND CASH EQUIVALENTS AT END OFYEAR	1,352,282	899,171

5.	Donations	and	and	legacies
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					f,
	Donations	from		parents			15,113	15,113
6.	Other trading			activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
	School fees receivable				1,444,142	1,444,142	1,283,344	1,283,344
	Canteen sales				83,764	83,764	84,328	84,328
	Sundry sales				12,527	12,527	12,843	12,843
	Registration		fees		2,050	2,050	2,100	2,100
	Alter school		clubs		13,629	13,629	47,269	47,269
	Coronavirus		Job Retention Scheme Grant		32&418	32,418	58,495	58,495
					1,588,530	1,588,530	1,488,379	1,488,579

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
Bank interest receivable	126	126	1,409	1,409
Building society interest receivable	2	2	44	44
	128	128	1,453	1,453

8.	Expenditure	on charita	e ac	tivities by fund type
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
							8
	Teaching				1,173,910		1,173,910
	Support Welfare				63,003 119,381	481	63,484 119,381
	Premises				98,597		98,597
	Support costs				66,300		66400
					1,521,191	481	1,521,672
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
	Teaching				1,167,998		1,167,998
	Support Welfare				61,037 121,894	640	61,677 121,894
	Premises				108,640		108,640
	Support costs				61,378		61,378
					1,520,947	640	1,521,587
9.	Analysis ofgovernance		costs
					Governance
					costs	Total 2021	Total 2020
	Auditor's remuneration				5,500	5,500	5,500
	Legal and professional charges Inspections Depreciation Loss on disposal offixed assets Interest payable				11,293 2,238 46,518 831 1,053	11,293 2,23$ 47,349 831 1,053	14,403 3,338 45,139 1,252
	Bad debts (recovered)/written			off	(3,410)	(3,410)	(10,539)
	Professional	association	costs		2,277	2477	2,263
					66,300	66300	6/,378
10.	Net income/(expenditure)
	Net income/(expenditure)		is stated after charging/(crediting):			2021	2020
	Depreciation oftangible fixed assets Loss on disposal offixed assets					$5,567 831	84,594

								2021	2020
Fees	payable	for	the	audit	ofthe	financial	statements	5,500	5,500

Staffcosts
The total staff costs and	employee benefits for the reporiing period are analysed as follows:
		2021	2020
Wages and salaries		973,014	1,000,357
Social security costs		79,497	85,091
Employer contributions	to pension plans	145,987	132,190
Other employee benefits		3,181	3,827
		1,201,679	1,221,465

Tangible fixed assets
	Land and	Fixtures and
	buildings	fittings Motor	vehicles	Total
		8	8
Cost
At I September 2020	2,216,833	419,973	19,785	2,656,591
Additions	2,220	28,118		30,338
Disposals		(14,978)		(14,978)
At 31August 2021	2,219,053	433,113	19,785	2,671,951
Depreciation
At I September 2020	622,478	242,653	15,090	880,221
Charge for the year	37,875	46,518	1,174	85,567
Disposals		(14,147)		(14,147)
At 31August 2021	660,353	275,024	16,264	951,641
Carrying amount At 31August 2021	1,558,700	158,089	3,521	1,720310
At 31August 2020	1,594,355	177,320	4,695	L 776,570

Debtors
			2021	2020
			8	8
Trade debtors			1,642	20,075
Prepayments Other debtors	and accrued income		47,031 31237	23,118 12,817
			51,910	56,010
Creditors: amounts		falling due within one year
			2021	2020
			8
Bank loans and overdrafts			45,833
Trade creditors			26,654	31,431
Accruals and	deferred income		260,921	192,295
Social security and other taxes			18,630	20,153
Other creditors			154,979	141,340
			507&017	385,219

Unrestricte	d funds
		At				At
		I September				31August
		2020	Income	Expenditure	Transfers	2021
					6
General funds		2,318,957	1,588,656	(1,521,191)	1,357	2,387,779
Designated	Fund	25,453	2		(1,357)	24&098
		2,344,410	1,588,658	(1,521,191)		2,411,877
		At				At
		I September				31August
		2019 6	Income	Expenditure I	Transfers	2020
General funds		2,331,819	1,504,901	(1,520,947)	3,184	2, 3&t8,957
Designated	Fund	28,593	44		(3,184)	25,453
		2,360,412	1,504,945	(1,520,947)		2,344,410

Analysis o	fcharitable fund	s (eoadeaed)
Restricted	funds
		At				At
		1 September			31August
		2020	Income	Expenditure	Transfers	2021
Motor Vehicle		1,922		(481)		1&441
		At				At
		1 September			31August
		2019	Income 6	Expenditure	Transfers	2020 f
Motor Vehicle		2,562		(640)		1,922
Analysis ofnet assets between funds
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
				f	6
Tangible fixed assets				1,718,869	1,441	1,720&310
Current assets				897,175		897,175
Creditors greater than I year				(204,167)		(204,167)
Net assets				2,411,877	1,441	2,413,318
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2020
Tangible fixed assets				1,774,448	1,922	1,720,310
Current assets				569,962		569,962
Creditors	greater than 1year
Net assets				2,344,410	1,922	2,346,332
Analysis ofchanges in net		debt
						At
				At 1 Sep 2020 I	Cash flows	31Aug 2021 8
Cash atbank and in hand				899,171	453,111	1,352,282
Debt due Debt due	within one year after one year				(45,833) (204,167)	(45,833) (204,167)
				899,171	203,111	1,102,282

		2021	2020
			f.
Income and endowments
Donations and legacies
Donations from parents			15,113
Other trading activities
School fees receivable		1,444,142	1,283,344
Canteen sales		83&764	84,328
Sundry sales Registration fees		12,527 2,050	12843 2,100
Atter school clubs		13,629	47,269
Coronavirus Job Retention	Scheme Grant	32,418	58,495
		1,588&530	1,488,379
Investment income
Bank interest receivable		126	1,409
Building society interest receivable
		128	1,453
Totalincome		1&588,658	1,504,945

					2021	2020
Expenditure
Expenditure on charitable		activities
Purchases					44,468	42,243
Wages snd salaries					973,014	1,000,357
Employer's NIC					79,497	85,091
Pension costs					145,987	132,190
Other post-retirement	benefits				3,181	3,827
Rates and water					15,2$5	17,519
Light and heat					16,075	14,632
Repairs and maintenance					10,614	22,971
Insurance					20,746	20,149
Legal snd professional	fees				19,031	23,243
Telephone					1,615	3,375
Other oflice costs					772	1,718
Depreciation					85,567	84,594
Other interest payable	snd similar charges				1,053	1,252
DetailedSOFAExpenditureOnCharitableActivities				Type IH	$31
Recruitment and computer		costs			24,704	8,670
Educational requisites	and hire ofequipment				21,484	22,758
Stafftraining, sundry	purchases		and bad debts	recovered	34,122	27,264
Field trips					23,626	9,734
					1,521,672	1,521,587
Total expenditure					1,521,672	1,521,587

			2021	2020
			6
Expenditure on charitable		activities
Teaching
Activities undertakes	directly
Salaries			900,700	923,625
Employer's NIC Pension costs			76,898 145,987	82,172 132,190
Staffhealth insurance			3,181	3,827
Recruitment costs			3&980	1,494
Stafftraining			4,520	5,251
Educational requisites			15,018	9,705
Field trips			23,626	9,734
			1,173,910	1,167,998
Support
Activftfes undertaken	directly
Childrens insurance			1,998	4,501
Telephone Other office costs			1,615 772	3,375 i,ji8
Depreciation Computer expenses Sundry purchases Hire ofequipment			1,174 20,724 20374 16,827	1,565 7,376' 28,046 25,296
			63,484	61,677
Welfare
Activities undertaken	directly
Sundry purchases Canteen wages and salaries Canteen employer's NIC			44,468 72414 2,599	42,243 76,732 2,919
			119,381	121,894
Premises
Activities undertaken Rates &water	directly		15,285	I7,519
Light &,heat Repairs &maintenance Insurance			16,075 10&614 18,748	14,63Z 22,97i i5,648
Depreciation			37,875	37,870
			98,597	108,640

				2021	2020
Governance	costs
Auditor's remuneration				5,500	5,500
Legal and professional		charges		11,293	14,405
Inspections				2,23$	3,338
Depreciation				46,51$	45,159
Loan interest	payable			1,053	1,252
Governance	costs - loss	on	disposal oiffixed assets	$31
Bad debts recovered				(3,410)	(10,539)
Professional	association	costs		2 277	2,263
				66400	61,378
Expenditure	on charitable		activities	1,521,672	1,521,587
Net income/(expenditure)				66,9$6	(16;642)