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2022-07-31-accounts

H D Cocke (Chair)
BDavies (Vice-Chair)
CJCulley (Chair ofF&GP)
Dr R Skule
EM Barkham (resigned 31"July 2021)
N L Hunter (Chair ofESC)
C Jarrold
SWest
A Van Wensveen
JOffer
JClough (appointed 1"August 2021)
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 FCCA
Bankers Lloyds Bank pic
Femdown
Branch
PO Box 1000
Bxl 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
Wimborue
Dorset
BH21 1AG
Auditors Fletcher &Partners
Chartered
Accountants
Crown Chambers
Bridge Street
Salisbury
Wiltshire
Spl 2LZ
Insurance Brokers Hayes Parsons Broker Insurance Marsh Ltd
Beacon Tower Capital House
Colston Street 1-5 Perrymount Road
Bristol Haywards Heath
BS14XE West Sussex
Po1 1DU
Solicitors Wilsons Solicitors LLP
Alexandra
House
StJohns Street
Salisbury
Wiltshire
Spl 2SB

FOR THE YEAR ENDED 31JULY 2022 YEAR ENDED 31JULY 2022 YEAR ENDED 31JULY 2022
Total Total
Note 2022 2021
E
INCOME FROM:
Coronavirus
Job Retention
Scheme Grants and Donation 3b 56,262
Charitable
activity - operation ofthe school
Pupils fees 3,584,414 3,534,057
Less: Covid-19 discount (128,577)
Pupils extras and disbursements recovered 68,425 42,286
Early Years Funding 105,904 68,832
School bus service 54,105 48,993
Holiday Activities 40,919 44,287
Investment 3a 1,224 1,318
Other 11,588 4,700
TOTAL INCOME 3,866,579 3,672,158
EXPENDITURE ON:
Charitable
activities
Costs ofoperation ofthe School 5/5a 3,741,398 3,755,725
TOTAL EXPENDITURE 3,741,398 3,755,725
NKT INCOME/(EXPENDITURE) FOR THE YEAR 8125,181 (83,567)
FUND BALANCES AT 1AUGUST 2021 12a 6,971,144 7,054,711
FUND BALANCES AT 31 JULY 2022 12a 7,096,325 6,971,144

FOR THK FOR THK YEAR ENDED 31 JULY 2022
Notes 2022 2021
TURNOVER
Pupils fees 2 3,584,414 3,534,057
Less: Covid-19
discount
(128,577)
Early Years Funding 105,904 68,832
Pupils extras and disbursements recovered 68,425 42,286
3,758,743 3,516,598
OTHER OPERATING INCOME
School bus income 54,105 48,993
Interest receivable 3a 1,224 1,318
Coronavirus
Job Retention
Scheme Grants 3b 56,262
Miscellaneous
income
52,507 48,987
3,866,579 3,672,158
EXPENDITURE
Consumables 266,950 206,179
Other external charges 563,872 565,727
Staffcosts:-
Salaries and wages 2,148,365 2,153,265
Social security costs 190,535 196,539
Other pension costs 14b 267,741 331,628
2,606,641 2,681,432
Depreciation
and other amounts
written offtangible
fixed assets
254,945 253,433
Other operating
charges
48,990 48,954
3,741,398 3,755,725
GENERAL FUND
SURPLUS/(DEFICIT) 12a 125,181 ~83,567)

Note 2022 2022 2021
NKT CASH (OUTFLOW)/ INFLOW
FROM OPERATING ACTIVITIES 410,435 49,180
RETURNS ON INVESTMENTS AND SERVICING
OF FINANCE
Investment
income received
1,224 1,318
Proceeds ofsale ofproperty,
plant and equipment
5,084
Purchase ofproperty,
plant and
equipment (332,277) (29,200)
(331,053) (22,798)
INCREASE IN CASH B,C 879,382 f26,382
NOTES TO THK CASH FLOW STATEMENT
A.
Reconciliation
ofnet income/(expenditure)
to net cash inflow from operating activities
Net income/(expenditure)
for the reporting
period 125,181 (83,567)
Depreciation 254,790 256,669
Interest from investments (1,224) (1,318)
Loss/(profit)
on sale offixed assets
155 (3,236)
Decrease / (Increase) in debtors (63,597) (2,408)
(Decrease) / Increase in creditors 95,130 (116,960)
Net cash inflow from operating activities 8410,435 f49,]80
B.
Reconciliation
ofnet cash
outflow to movements in net funds
Net funds at 31July 2021 971,721 945,339
Net cash(outflow)/
inflow
79,382 26,382
Net funds at 31 July 2022 $1,051,103 f971,721
C.
Analysis ofchanges
in net
funds
01.08.21 Cash flow 31.07.22
Cash at bank and in hand 971,721 79,382 1,051,103
f971,721 f79,382 X,1,051,103

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 various rates from 2% to 10%per annum on historical cost.
Astroturf sport pitch:
Base, groundworks and related costs 4%per annum on costs.
Synthetic surface 14.29%per annum
on costs.
Fencing and equipment 10%per annum on costs.
Other sports buildings and facilities: At various rates averaging 8%per annum on costs.
Furniture
and Fittings:
20%per annum on written down value.
Computers: 50%per annum on cost
Plant and machinery: 20%per annum on written down value.
Motor vehicles: 25%per annum on written down value,

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2022
2022 2021
2. SCHOOL FEES
The Company's
fee income comprised:
Prep School 2,908,640 2,945,572
Pre-prep 526,828 494,503
Nursery 144,146 90,982
Registration
fees
4,800 3,000
3,584,414 3,534,057
Less Covid-19
discount
(128,577)
3,584,414 3,405,480
3a. UK INVESTMENT INCOME
Bank interest 1,224 1,3 1.8
3b. GRANTS AND DONATIONS
Government
Grants; Coronavirus
lob Retention Scheme 56,262
56,262
4. EXPENDITURE
Charitable
activity expenditure
includes:
Depreciation oftangible fixed assets 254,789 256,669
Loss/(profit)
on disposal
of fixed assets 155 (3,236)
Auditors
remuneration:
Audit fees 11,000 10,380
Other services
Operating
lease rentals
6,962 7,134
The Company
has professional
indemnity insurance for the Governors which costf324 for the year
(2021 - f324).
Total staff costs comprised:
Salaries 2, 148,365 2,153,265
Social Security Costs 190,535 196,539
Pension Costs 267,741 33 1,628
2,606,641 2,681,432

ANALYSIS OF TOTAL RESOURCES KXPKNDED OF TOTAL RESOURCES KXPKNDED OF TOTAL RESOURCES KXPKNDED OF TOTAL RESOURCES KXPKNDED 2022
Staff Other 2022 2021
Costs Costs Depreciation Total Total
Charitable
activity
- operation ofthe school
Direct costs:
Teaching and welt'are 2,268,223 288,975 64,970 2,622,168 2,634,609
Premises
and
facilities 72,409 401,581 187,207 661, 1')7 634,275
Advertising, marketing and 14,000 30,729 44,729 53,788
publicity
Total 2,354,632 721,285 252, 177 3,328,094 3,322,672
Supportcosts:
Support costs ofschooling 242,862 147,871 2,767 393,500 377,924
Governance
costs
9,147 10,657 19,804 55,129
Total 252,009 158,528 2,767 413,304 433,053
Total resources expended 2,606,641 879,813 254,944 3,741,398 3,755,725
ANALYSIS OF TOTAL RESOURCES EXPENDED 2021
Charitable
activity
—operation ofthe school
2021 2020
Direct costs: Total Total
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 43,3361 55,129 33,034
Total 246,949 185,933 171 433,053 423,897
Total resources expended 2,681,434 817,622 256,66') 3,755,725 3,742,648

6.GOVERNANCE
COSTS
6.GOVERNANCE
COSTS
Staff costs 9,147 11,793
Auditors'
rmnuneration:
for audit (inclusive ofvat) 11,000 10,380
Legal and professional fees (343) 32,956
19,804 55,129

FIXEDASSETS
Freehold Furniture Computers
Land & & Plant & Motor & 2022
Buildings Equipment Machinery Vehicles Sot)ware TOTAL
COST OR VALUATION
As at
I August 2021
7,634,701 538,279 652,964 276,542 4,560 9,107,046
Additions 243,853 17,433 15,084 55,907 332,277
Disposals (2,642) (2,642)
As at 31 July 2022 7,878,554 555,712 665,406 276,542 60,467 9,436,681
DEPRECIATION
As at
I August 2021
1,783,339 432,532 487,475 214,378 1,710 2,919,435
(.'harge for the year 152,481 24,533 34,572 15,538 27,666 254,790
Written back on (2,487) (2,487)
disposal
As at 31 July 2022 1,935,820 457,065 519,560 229,916 29,376 3,171,738
NET BOOK VALUE
As at
I August 2021
5,851,362 105,747 165,489 62,164 2,850 6,187,612
As at 31 July 2022 5,942,734 98,647 145,846 46,626 31,091 6,264,943

2022 2021
8. DEBTORS
Parents for fees and extras 115,233 55,528
Prepayments 77,576 82,728
Accrued income 2,570 242
Other Debtors 6,716
202,095 138,498
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Pupils' fees received
in advance
96,705 57,123
Deposits from parents 17,000 13,500
Trade creditors 18,934 i6,787
Taxation and Social Security 53,985 60,479
Other creditors 15,079 7,902
Accruals 95,025 41,786
296,728 197,577
CRKDITORSt AMOUNTS FALLING DUE AFTER
MORE THAN ONK YEAR
Deferred
income - fees received
in advance 12,338 26,609
Deposits from parents 112,750 102,500
125,088 129,109
11. DEFERRED INCOME
Pupils fees received
in advance
are scheduled to be applied as follows:
Amounts
falling due within
one
year 96,705 57,123
Amounts
falling due after one
year within 5 years 12,338 26,609
Total liability
due at 31st July
2022 109,043 83,732
Movement
on advance
on fees
Fees in advance
brought
forward
at I August 2021 83,732 137,052
Amounts
received for fees in advance
in year 87,636 24,706
Amounts
used
in year against
fees (62,325) (78,026)
Fees in advance carried forward at 31 July 2022 109,043 83,732
NOTES TO THE FINANCIAL NOTES TO THE FINANCIAL NOTES TO THE FINANCIAL STATEMENTS AS AT 31JULY 2022 STATEMENTS AS AT 31JULY 2022 STATEMENTS AS AT 31JULY 2022
2022 2021
g
12. ANALYSIS OF NKT ASSKTS General General
Funds Funds
Tangible
fixed assets
6,264,943 6,187,611
Net current assets 956,470 912,642
Long term liabilities (125,088) (129,109)
7,096,325 6,971,144
12(a) FUND MOVEMENT IN THK YEAR
At
I August 2021
6,971,144 7,054,71 I.
Surplus/(Deficit)
on ordinary
activities for the year 125,181 (83,567)
At 31 July 2022 7,096,325 6,971,144
13. GUARANTORS'
LIABILITY
In the event ofthe Company being wound up, the liability ofeach ofthe guarantors is
limited to 8I.
14. COMMITMENTS
a.
Capital commitments
At 31 July 2022, capital expediture commitments were as follows:
6258,408 KNil

2022 2021
Amounts due within one year 6,938 5,589
Amounts due between two and five years 10,620 14,832
17558 20241