2021-07-31-accounts - Dumpton School

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1 - 10	Report ofthe Governing	Report ofthe Governing	Body
11 - 14	Independent Auditors'	Report
15	Statement ofFinancial		Activities
16	Income and Expenditure		Account
	Balance Sheet
18	Cash Flow Statement
19-28	Notes to the Financial	Statements

	H D Cocke	H D Cocke	(Chair)
	BDavies		(Vice-Chair)
	CJCulley		(Chair ofF&GP)
	Dr R Skule
	EM Barkham		(Chair ofESC)
	N LHunter
	C Jarrold
	SWest
	A Van	Wensveen
	JOffer
		Member ofthe Finance and General			Purposes		Committee (F&GP)
		Member ofthe Communications		Committee			(CC)
		Member ofthe Education and Safeguarding				Committee		(ESC)
Head			C Saenger BAQTS
Bursar			JPerry
Bankers			General Purpose
			Lloyds Bank pic
			Ferndown Branch
			PO Box 1000
			BXI 1LT
Savings	Accounts		National Westminster		Bank			Barclays Bank PLC
			Wimborne Branch					Wimborne	Branch
			7 West Borough					Registered	Address
			Wimborne					1 Churchill	Place
			Dorset					London
			BH21 1PR					E145HP
			Teachers Building Society
			Allenview House
			Hanham Road
			Wimborne
			Dorset BH21 1AG

Auditors		Fletcher &Partners
		Chartered Accountants
		Crown Chambers
		Bridge Street
		Salisbury
		Wiltshire
		SP1 2LZ
Insurance	Brokers	Hayes Parsons Broker Insurance	Marsh Ltd
		Colston Tower	Capital House
		Colston Street	1-5Perrymount		Road
		Bristol	Haywards	Heath
		BS14XE	West Sussex
			POI 1DU
Solicitors		Wilsons Solicitors LLP
		Alexandra House
		StJohns Street
		Salisbury
		Wiltshire
		Spl 2SB

		FOR	THE	YEAR ENDED 31JULY 2021	YEAR ENDED 31JULY 2021	YEAR ENDED 31JULY 2021
						Total	Total
					Note	2021	2~2
INCOME FROM:
Coronavirus Joh Retention	Scheme Grants			and Donation	3b	56,262	161,057
Charitable activity - operation ofthe school
Pupils fees					2	3,534,057	3,720,535
Less: Covid-19 discount						(128,577)	(374,400)
Pupils extras and	disbursements			recovered		42,286	42,778
Early Years Funding						68,832	59,202
School bus service						48,993	51,404
Holiday Activities						44,287	133
Investment					3a	1,318	3,027
Other						4,700	13,399
TOTAL INCOME						3,672,158	3,677,135
EXPENDITURE ON:
Charitable activities
Costs ofoperation	ofthe School				SiSa	3,755,725	3,742,648
TOTAL EXPENDITURE						~3755 725	3,742,648
NKT INCOME/(EXPENDITURE)			FOR THE YEAR			(83,567)	(65,513)
FUND BALANCES AT 1AUGUST 2020					12~	7 064,711	7 120224
FUND BALANCES AT 31		JULY	2021		12	6,971144	7,054,711

	FOR THE	FOR THE	YEAR ENDED 31JULY 2021	YEAR ENDED 31JULY 2021
		N~es		2021		2020
TURNOVER
Pupils fees			2	3,534,057		3,720,535
Less: Covid-19 discount				(128,577)		(374,400)
Early Years Funding				68,832		59,202
Pupils extras and disbursements		recovered		42,286		42,778
				3,516,598		3,448, 1 15
OTHER OPERATING	INCOME
School bus income				48,993		51,404
Interest receivable			3a	1,318		3,027
Coronavirus Job Retention	Scheme	Grants.	3b	56,262		161,057
Miscellaneous income				48,987		13,532
				3,672,158		3,677,135
EXPENDITURE
Consumables				206,179	185,809
Disbursements on behalf	ofpupils				7,716
Other external charges				565,727	581,815
Staffcosts:-
Salaries and wages				2,153,265	2,104,618
Social security	costs			196,539	186,820
Other pension	costs	14b		331,628	326,355
				2,681,432	2,617,793
Depreciation and other amounts
written offtangible fixed assets				253,433	259,551
Other operating charges				~48 954	~89964
				~3755 725		3,742,648
GENERAL FUND
(DEFICIT)		12a		~83 567)		~65 513)

		FOR	THE YEAR ENDED 31JULY 2021	THE YEAR ENDED 31JULY 2021	THE YEAR ENDED 31JULY 2021
		Company		Registration	Number: 936623
			N~o		2021	2020
FIXEDASSETS
Tangible Assets					6,187,611		6,416,928
CURRENT ASSETS
Debtors			8	138,498		136,090
Cash at bank and		in hand		971,721		~945 339
				1,110,219		1,081,429
CREDITORS: Amounts	falling due
within one year			9	~197577)		(273,635)
NET CURRENT ASSETS					912,642		807,794
TOTAL ASSETSLESS	CURRENT
LIABILITIES					7,100,253		7,224,722
CREDITORS: Amounts	falling due
after more than one year			10		(129,109)		~170,011)
TOTAL NET ASSETS			12a		6971144		7,694 711
TOTAL GENERAL FUNDS			12a		6,971 144		7,054,711

	N~t		2021	2021	2020
NET CASH (OUTFLOW)/ INFLOW
FROM OPERATING ACTIVITIES	A			49,180	(34,982)
RETURNS ON INVESTMENTS AND SERVICING
OF FINANCE
Investment income received			1,318	3,027
Proceeds ofsale ofproperty, plant and equipment			5,084	17,680
Purchase ofproperty, plant and equipment		(29,200)		(184,645)
				(22,798)	(163,938)
INCREASE/(DECREASE) IN CASH	B,C			f26,382	(I198,920)
NOTES TO THE CASH FLOW STATEMENT
A. Reconciliation ofnet income/(expenditure)		to net cash		inflow from operating	activities
Net (expenditure)/ income for the reporting	period			(83,567)	(65,513)
Depreciation				256,669	274,657
Interest from investments				(1,318)	(3,027)
Loss/(profit) on sale offixed assets				(3,236)	(15,107)
Decrease / (Increase) in debtors				(2,408)	(21,062)
(Decrease) / Increase in creditors				(116,960)	(204,930)
Net cash (outflow)/ inflow from operating	activities			f49,180	(f34,982)
B. Reconciliation ofnet cash outflow to movements			in net	funds
Net funds at 31 July 2020				945,339	1,144,259
Net cash(outflow)/ inflow				26,382	(198,920)
Net funds at 31July 2021				f971,721	f945,339
C. Analysis ofchanges in net funds
		01.08.20		Cash flow	31.07.21
Cash at bank and in hand		945,339		26,382	971,721
		f945,339		f26,382	f971,721

Assets under construction	Assets under construction	Not depreciated	until assets are brought	until assets are brought	into	use.
Land and original buildings:		No depreciation.
School buildings:		At vaidous rates	from 2'/0 to 10'/0 per annum			on historical cost.
Astroturf sport pitch:
Base, groundworks	and related costs	4/o per annum	on costs.
Synthetic surface		14.29/o per annum on costs.
Fencing and equipment		10/0 per annum	on costs.
Other sports buildings	and facilities:	At various rates	averaging	8'/0 per annum	on	costs.
Furniture and Fittings:		20'/0 per annum	on written	down value.
Computers:		50/0 per annum	on cost
Plant and machinery:		20'/0 per annum	on written	down value.
Motor vehicles:		25'/0 per annum	on written	down value.

	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021
							2021	2020
2.	SCHOOL FEES
	The Company's fee income comprised:
	Prep School						2,945,572	3,164,816
	Pre-prep						494,503	511,723
	Nursery						90,982	41,496
	Registration fees						3,000	2,500
							3,534,057	3,720,535
	Less Covid-19 discount						(128,577)	(374,400)
							3,405,480	3,346,135
3a.	UK INVESTMENT INCOME
	Bank interest						1,318	3,027
3b.	GRANTS AND DONATIONS
	Government Grants: Coronavirus		Job Retention		Scheme		56,262	160,557
	Donations							500
							56,262	161,057
4.	EXPENDITURE
	Charitable activity expenditure	includes:
	Depreciation oftangible fixed		assets				256,669	274,657
	Profit/(loss) on disposal offixed assets						3,236	15,108
	Auditors remuneration:
	Audit fees						10,380	11,070
	Other services							4,108
	Operating lease rentals						7,134	7,507
	The Company has professional	indemnity		insurance		for the Governors	which cost f324 for the year
	(2020 - 6324).
	Total staff costs comprised:
	Salaries						2,153,265	2,104,618
	Social Security Costs						196,539	186,820
	Pension Costs						331,628	326,355
							2,681,432	2,617,793

ANALYSIS OF TOTAL RESOURCES EXPENDED	ANALYSIS OF TOTAL RESOURCES EXPENDED	ANALYSIS OF TOTAL RESOURCES EXPENDED	ANALYSIS OF TOTAL RESOURCES EXPENDED	2021
		Staff	Other			2021	2020
		Costs	Costs	Depreciation		Total	Total
				f.
Charitable activity - operation		ofthe school
Direct costs:
Teaching and welfare		2,333,091	236,384	65,134		2,634,609	2,608,027
Premises and facilities		87,670	355,241	191,364		634,275	666,570
Advertising, marketing	and	13,724	40,064			53,788	44,154
publicity
Total		2,434,485	631,689	256,498		3,322,672	3,318,751
Support costs:
Support costs ofschooling		235,156	142,597		171	377,924	390,863
Governance costs		11,793	43,336			55,129	33,034
Total		246,949	185,933		171	433,053	423,897
T 1 3 «9	4 4	2,681,434	817,622	236,669		3,755,725	3,742,648
ANALYSIS OF TOTAL RESOURCES EXPENDED				2020
Charitable activity - operation		ofthe school				2020	2019
Direct costs:						Total	Total
Teaching and welfare		2,296,100	227,967	83,960		2,608,027	2,634,754
Premises and facilities		89,027	386,846	190,697		666,570	621,267
Advertising, marketing	and	13,694	30,460			44,154	46,183
publicity
Total		2,398,821	645,273	274,657		3,318,751	3,302,204
Support costs:
Support costs ofschooling		208,319	182,544			390,863	348,755
Governance costs		10,653	22,381			33,034	33,693
Total		218,972	204,925			423,897	382,448
Total resources expended		2,617,793	850,198	274,657		3,742,648	3,684,652

6.GOVERNANCE	6.GOVERNANCE	COSTS
Staffcosts			11,793	10,653
Auditors'	remuneration:	for audit (inclusive ofvat)	10,380	11,070
		for other services		1,920
Legal and	professional	fees	32,956	9,391
			55,129	33,034

FIXEDASSETS
	Freehold	Furniture
	Land &	&	Plant &	Motor	Computers	2021
	Buildings	Equipment	Machinery	Vehicles	&Software	TOTAL
				I
COST OR VALUATION
As at I August 2020	7,634,701	525,226	641,206	328,332		9,129,465
Additions		13,053	11,587		4,560	29,200
Disposals			171	(51,790)		(51,619)
As at 31 July 2021	7,634,701	538,279	652,964	276,542	4,560	9,107,046
DEPRECIATION
As at I August 2020	1,631,515	389,783	447,765	243,473		2,712,537
Charge for the year	151,824	42,749	39,540	20,846	1,710	256,669
Written back on			170	(49,941)	-	(49,771)
disposal
As at 31 July 2021	1,783,339	432,532	487,475	214,378	1,710	2,919,435
NET BOOK VALUE
As at I August 2020	6,003,186	135,443	193,441	84,859		6,416,929
As at 31July 2021	5,851,362	105,747	165,489	62,164	2,850	6,187,611

	NOTES TO THE FINANCIAL	NOTES TO THE FINANCIAL	NOTES TO THE FINANCIAL	STATEMENTS	AS AT 31JULY 2021
					2021	2020
8.	DEBTORS
	Parents for fees and extras				55,528	49,239
	Prepayments				82,728	66,901
	Accrued income				242	2,845
	Other Debtors					17,105
					138,498	136,090
9.	CREDITORS: AMOUNTS FALLING			DUE WITHIN	ONE YEAR
	Pupils' fees received in advance				57,123	69,792
	Deposits from parents				13,500	13,000
	Trade creditors				16,787	50,466
	Taxation and Social Security				60,479	57,676
	Other creditors				7,902	11,654
	Accruals				41,786	71,047
					197,577	273,635
	CREDITORS: AMOUNTS FALLING			DUE AFTER
	MORE THAN ONK YEAR
	Deferred income - fees received	in advance			26,609	67,260
	Deposits from parents				102,500	102,751
					129,109	170,011
11.	DEFERRED INCOME
	Pupils fees received in advance	are scheduled to be applied			as follows:
	Amounts falling due within one	year			57,123	69,792
	Amounts falling due after one year within			5 years	26,609	67,260
	Total liability due at 31stJuly 2021				83,732	137,052
	Movement on advance on fees
	Fees in advance brought forward	at 1	August 2020		137,052	249,600
	Amounts received for fees in advance		in year		24,706	70,596
	Amounts used in year against fees				~78,626	(183,144)
	Fees in advance carried forward	at 31	July 2021		83,732	137,052

	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021	NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2021
					2021	2020
12.	ANALYSIS OF NET ASSETS				General	General
					Funds	Funds
	Tangible fixed assets				6,187,611	6,416,928
	Net current assets				912,642	807,794
	Long term liabilities				(129,109)	(170,011)
					6,971,144	7,054,711
12(a)	FUND MOVEMENT IN THE YEAR
	At I August 2020				7,054,711	7,120,224
	(Deficit) on ordinary activities for the year				(83,567)	(65,513)
	At 31 July 2021				6,971,144	7,054,711
13.	GUARANTORS' LIABILITY
	In the event ofthe Company	being wound		up, the liability ofeach ofthe
	guarantors is limited to El.
14.	COMMITMENTS
	a. No capital commitments
	At 31July 2021,capital	expediture	commitments		were as follows:
					fNil	fNil
	b. Pension Commitments
	D fin d Benefit Pension Scheme

in respect	of	equipme	nt, was as follows:
				2021	2020
Amounts	due	within	one year	5,589	7,135
Amounts	due	between two and five years		14,832	20,098
				20 241	27 233