2023-08-31-accounts - Northease Manor School Ltd

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Governors	Governors		Mrs JToben MloD, MCIOF (Chair)	Mrs JToben MloD, MCIOF (Chair)	Mrs JToben MloD, MCIOF (Chair)
			Mrs G Des Moulins
			Ms C Wickham	BAHons, MA. R.C.A.
			Mr A Walker MA	NPQH
			Mrs M Stebbing
			Mr R Kantaria			(Appointed	11 July 2023)
Headteacher			Mrs C Stamos
Charity	number		307005
Company		number	01078648
Registered		office	Newhaven Road
			Rodmell
			Lewes
			East Sussex
			BN7 3EY
Auditor			Knill James LLP
			One Bell Lane
			Lewes
			East Sussex
			BN7 1JU
Bankers			Lloyds Bank pic
			8 High Street
			Lewes
			East Sussex
			BN7 2AD
			Charity Bank Limited
			Fosse House
			182 High Street
			Tonbridge
			Kent
			TN9 1BE
Solicitors			Sherrards Employment		Law Solicitors
			4Albourne Court
			Henfield Road
			Albo urne
			West Sussex
			BN6 9FF

			Page
Governors'	report		1-8
Statement	of Governors' responsibilities
Independent	auditor's	report	10-13
Statement	offinancial	activities	14-15
Balance sheet			16
Statement	ofcash flows		17
Notes to the financial		statements	18-35

Current financial year
				Unrestricted	Unrestricted	Restricted	Total	Total
				funds	funds	funds
				general	designated
				2023	2023	2023	2023	2022
			Notes		E
Income and endowmen	fr	m
Donations and legacies						325	325	7,405
Charitable activities				2,839,352			2,839,352	2,605,256
Fundraising projects				2,642			2,642	1,300
Investments				1,451			1,451	47
Other income				116,980			116,980	89,645
Total income				2,960,425		325	2,960,750	2,703,653
x endi re on:
Raising funds			8	531			531	1,413
Charitable activities			9	2,685,893	52,524	953	2,739,370	2,511,345
Total expenditure				2,686,424	52,524	953	2,739,901	2,512,758
Net incoming/(outgoing)	resources		before
transfers				274,001	(52,524)	(628)	220,849	190,895
Gross transfers between	funds			(42,087)	42,087
Net income/(expenditure)	for	the year/
Net movement in funds				231,914	(10,437)	(628)	220,849	190,895
Fund balances at 1 September		2022		39,773	1,516,416	783	1,556,972	1,366,077
Fund balances at 31August		2023		271,687	1,505,979	155	1,777,821	1,556,972

Prior financial year
				Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				general	designated
				2022	2022	2022	2022
			Notes		E	E	F
m d endowments	from:
Donations and legacies						7,405	7,405
Charitable activities				2,605,256			2,605,256
Fundraising projects				1,300			1,300
Investments				47			47
Other income				89,645			89,645
Total income				2,696,248		7,405	2,703,653
Ex enditure on
Raising funds				1,413			1,413
Charitable activities				2,453,648	50,396	7,301	2,511,345
Total expenditure				2,455,061	50,396	7,301	2,512,758
Net incoming/(outgoing)	resources	before	transfers	241,187	(50,396)	104	190,895
Gross transfers between	funds			(83,456)	88,896	(5,440)
Net income/(expenditure)	for the year/
Net movement in funds				157,731	38,500	(5,336)	190,895
Fund balances at 1 September 2021				(117,958)	1,477,916	6,119	1,366,077
Fund balances at 31August 2022				39,773	1,516,416	783	1,556,972

					2023		2022
				Notes	f
Fixed assets
Tangible assets				16		1,557,943		1.,555,840
Current assets
Debtors				17	948,918		749,705
Cash at bank and	in	hand			663,719		816,013
					1,612,637		1,565,718
Creditors: amounts		falling due within
one year					(1,008,5'l 6)		(1,163,721)
Net current assets						604,121		401,997
Total assets less	current		liabilities			2,162,064		1,957,837
Creditors: amounts		falling	due after
more than one year				20		(384,243)		(400,865)
Net assets						1,777,821		1,556,972
Income funds
Restricted funds				24		155		783
Unrestricted funds	—designated			23		1,505,979		1,516,416
Unrestricted funds	-	general				271,687		39,773
						1,?77,821		1,556,972

						2023		2022
					Notes
Cash flows from operating			activities
Cash (absorbed by)/generated			from		27
operations							(24,444)		533,490
Investing	activities
Purchase	of tangible fixed	assets				(70,389)		(97,644)
Proceeds	from disposal of	tangible		fixed
assets								(3,450)
Investment	income received					1,451		47
Net cash	used in investing		activities				(68,938)		(101,047)
Financing	activities
Repayment	of bank loans					(58,912)		(9,135)
Net cash	used in financing		activities				(58,912)		(9,135)
Net (decrease)/increase		in	cash and cash
equivalents							(152,294)		423,308
Cash and	cash equivalents	at beginning			ofyear		816,013		392,705
Cash and	cash equivalents		at end of		year		663,719		816,013

Freehold	land		Not depreciated
Freehold	buildings		15or 50 years straight	line
Computer	hardware	8 software	3years straight line
Fixtures,	fittings &	equipment	15%straight line
Motor vehicles			25% straight line

							Restricted	Restricted
							funds	funds
							2023	2022
							E	E
Donations	and grants						325	7,405
Charitable	activities
		School fees	Other school	Total School fees			Other school	Total
			income				income
		2023	2023			2022	2022	2022
		F	F				E
Gross fees		2,825,141	16,521	2,841,662	2,585,472		22,094	2,607,566
Less: Bursaries
and discounts		(2,310)		(2,310)		(2,310)		(2,310)
		2,822,831	16,521	2,839,352	2,583,162		22,094	2,605,256

Unrestricted	Unrestricted
funds	funds
2023	2022
2,642	1,300

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			F
	Interest	receivable	1,451	47
7	Other	income

					Unrestricted	Unrestricted
					funds	funds
					general	general
					2023	2022
						F
Net (loss)/gain		on disposal	oftangible	fixed assets		(3,450)
Rent and letting		fees			2,988	2,988
Registration	fees and miscellaneous			income	113,992	90,107
					116,980	89,645

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2023	2022
			E	E
Fundraising	and	publicity
Staging fundraising		events	531	1,413
			531	1,413

			Teaching	Welfare	Support and	Premises	Total	Total
			and	costs	administration	costs
			educational		costs
			costs
			2023	2023	2023	2023	2023	2022
				E		E		F
Staff costs			1,696,583	139,699	274,407		2,110,689	1,888,214
Depreciation		and
impairment				10,644	5,118	52,524	68,286	63,004
Other costs			57,463	48,499	209,328	195,813	511,103	525,710
			1,754,046	198,842	488,853	248,337	2,690,078	2,476,928
Share ofgovernance
costs (see	note 11)		49,292				49,292	34,417
			1,803,338	198,842	488,853	248,337	2,739,370	2,511,345
Analysis	by	fund
Unrestricted		funds-
general			1,803,338	198,842	487,900	195,813	2,685,893	2,453,648
Unrestricted		funds-
designated						52,524	52,524	50,396
Restricted	funds				953		953	7,301
			1,803,338	198,842	488,853	248,337	2,739,370	2,511,345

				Teaching	Welfare	Support and	Premises	Total
				and	costs	administration	costs
				educational		costs
				costs
				2022	2022	2022	2022	2022
					E	E	E
Staff costs				1,515,586	112,642	259,986		1,888,214
Depreciation		and impairment			9,753	2,855	50,396	63,004
Other costs				47,028	42,643	246,731	189,308	525,710
				1,562,614	165,038	509,572	239,704	2,476,928
Share of	governance		costs (see note
11)				34,417				34,417
				1,597,031	165,038	509,572	239,704	2,511,345
Analysis	by	fund
Unrestricted		funds -	general	1,597,031	165,038	502,271	189,308	2,453,648
Unrestricted		—designated					50,396	50,396
Restricted	funds					7,301		7,301
				1,597,031	165,038	509,572	239,704	2,511,345

Charitable activities -other cost	s
Other costs relating to teaching	and educational	costs	2023	2022
comprise:
Educational equipment			21,418	30,265
Professional development			21,091	5,530
Specialist fees (exams)			12,279	9,216
Tuck shop expenses			2,675	2,017
			57,463	47,028

Other costs relating	to welfare	costs comprise:		2023	2022
Catering supplies				45,318	42,593
Catering hospitality				3,181	50
				48,499	42,643
Other costs relating	to premises costs comprise:			2023	2022
					F
Council tax 8 water				13,226	8,268
Insurance				37,248	30,821
Fuel & light				71,522	56,887
Health &safety				10,362	6,185
Buildings maintenance				32,402	55,944
Grounds maintenance				8,035	4,277
Household expenses				10,452	26,632
Swimming pool expenses				12,566	294
				195,813	189,308
Other costs relating	to support	and administration	costs for schooling	2023	2022
comprise:
Stationery & printing				15,968	14,618
Postage				349	302
Telephone				9,825	20,243
Television, film &cameras				159	159
Legal & professional				3,731	16,169
Recruitment costs				2,020	7,378
Travelling 8 motor				3,301	5,074
Marketing 8 promotion					1,039
Maintenance of equipment				19,409	27,933
ITdevelopment & support				70,120	64,795
Bad debts				(1,800)	(2,950)
Miscellaneous				9,826	3,098
Subscriptions 8 licences				14,936	15,991
Outsourcing				50,709	64,693
Licences				10,775	8,189
				209,328	246,731

Governance costs
				2023	2022
				E	E
Audit fees				11,340	10,380
Accountancy				2,250	210
Legal and professional				4,310	3,904
Bank charges				864	1,041
Clerking costs				1,419	1,543
Loan interest				29,109	17,339
				49,292	34,417
Analysed between
Charitable activities				49,292	34,417
Auditor's remuneration
Fees payable to the	charity's	auditor and associates:		2023	2022
				E
For audit services
Audit ofthe financial	statements		ofthe charity	11,340	10,380

The average	monthly number ofemployees during th	e year was:
		2023	2022
		Number	Number
		62	56
Employment	costs	2023	2022
			E
Wages and salaries		1,763,486	1,556,605
Social security costs		139,270	129,018
Other pension costs		197,479	202,591
		2,100,235	1,888,214

The number
is as follows:
	2023	2022
	Number	Number
F60,000 —670,000
670,000 - 680,000

		2023	2022
			E
Aggregate	compensation	300,087	334,760

Tangible fix	ed assets
			Freehold	Computer	Fixtures,	Motor	Total
			land	hardware &	fittings &	vehicles
				software	equipment
			E
Cost
At 1 September 2022			3,165,404	18,823	32,418	34,450	3,251,095
Additions			42,087		28,302		70,389
At 31 August	2023		3,207,491	18,823	60,720	34,450	3,321,484
Depreciation	and impairment
At 1 September 2022			1,648,988	5,360	19,122	21,785	1,695,255
Depreciation	charged	in the year	52,524	6,274	5,118	4,370	68,286
At 31 August	2023		1,701,512	11,634	24,240	26,155	1,763,541
Carrying amount
At 31August	2023		1,505,979	7,189	36,480	8,295	1,557,943
At 31 August	2022		1,516,416	13,463	13,296	12,665	1,555,840

Debtors
		2023	2022
Amounts falling due within one year:		f.
Trade debtors		914,533	705,210
Prepayments	and accrued income	34,385	44,495
		948,918	749,705

		2023	2022
Bank loans		391,953	450,865
Payable	within one year	7,710	50,000
Payable	after one year	384,243	400,865

Creditors: am	ounts	falling due within one year
				2023	2022
			Notes		P
Bank loans			18	7,710	50,000
Other taxation	and social security			29,883	32,232
Deferred income			21	914,533	1,015,797
Trade creditors				23,066	27,955
Other creditors				24,819	27,357
Accruals and deferred		income		8,505	10,380
				1,008,516	1,163,721
Creditors: amounts		falling due after more than one year
				2023	2022
			Notes		E
Bank loans			18	384,243	400,865

			2023	2022
			E	E
Arising from Fees in advance			914,533	1,015,797
Deferred income is included	in the financial statements	as follows:
			2023	2022
			E
Deferred income is included	within:
Current liabilities			914,533	1,015,797
Movements in the year:
Deferred income at 1 September 2022			1,015,797	911,107
Released from previous periods			(1,015,797)	(911,107)
Resources deferred in the year			914,533	1,015,797
Deferred income at 31August 2023			914,533	1,015,797

	At 1	Resources	Transfers	At 31August
	September	expended		2023
	2022
		E
Fixed asset fund	1,516,416	(52,524)	42,087	1,505,979
Previous year:	At 1	Resources	Transfers	At 31August
	September	expended		2022
	2021
	1,477,916	(50,396)	88,896	1,516,416

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		Unrestricted	Unrestricted	Unrestricted	Restricted	Total
			funds	funds	funds
			general	designated
			2023	2023	2023	2023
						E
Fund balances at 31August 2023		are represented	by:
Tangible	assets		51,964	1,505,979		1,557,943
Current	assets/(liabilities)		603,966		155	604,121
Long term liabilities			(384,243)			(384,243)
			271,687	1,505,979	155	1,777,821
		Unrestricted		Unrestricted	Restricted	Total
			funds	funds	funds
			general	designated
			2022	2022	2022	2022
			E		E
Fund balances at 31August 2022		are represented	by:
Tangible	assets		39,424	1,516,416		1,555,840
Current	assets/(liabilities)		401,214		783	401,997
Long term liabilities			(400,865)			(400,865)
			39,773	1,516,416	783	1,556,972

	2023	2022
		F
Within one year	4,102	4,102
Between two and five years	3,076	7,178
	7,178	11,280


27	Cash generated from	operatio	ns						2023	2022
										F
	Surplus for the year								220,849	190,895
	Adjustments for:
	Investment income recognised		in	statement		of financial	activities		(1,451)	(47)
	(Gain)/loss on disposal	oftangible		fixed	assets					3,450
	Depreciation and impairment of tangible				fixed assets				68,286	63,004
	Movements in working	capital:
	(Increase)/decrease in	debtors							(199,213)	206,055
	(Decrease) in creditors								(11,651)	(34,557)
	(Decrease)/increase in	deferred	income						(101,264)	104,690
	Cash (absorbed by)/generated			from operations					(24,444)	533,490
28	Analysis ofchanges	in net funds
								At 1	Cash flows	At 31August
								September		2023
								2022
	Cash at bank and in hand							816,013	(152,294)	663,719
	Loans falling due within	one year						(50,000)	42,290	(7,710)
	Loans falling due after	more than		one year				(400,865)	16,622	(384,243)
								365,148	(93,382)	271,766