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2022-07-31-accounts

Page
Members ofthe Council and Advisors 1
- 2
Statement by David Smellie
— Chairman of the Council
3
Annual Report ofthe Council 4
- 17
Independent Auditors Report to the Council of Radley ColTege 18
— 21
Consolidated Statement of Financial Activities 22
Statement of Financial Activities 23
Consolidated Balance Sheet 24
Balance Sheet 25
Consolidated Cash Flow Statement 26
— 27
Notes to the Financial Statements 28
— 55
Notes to the Financial Statements
- Comparative Information
56
- 61

Independent Auditor Crowe U.K. LLP
Aquis House
49-51 Blagrave Street
Reading
Berkshire
RG1 1PL
Bankers National Westminster Bank plc
11 Market Place
Abingdon
Oxfordshire
0X14 3HH
Investment managers Oxford University Endowment Management Limited
27 Park End Street
Oxford
OX1 1HU
Investec Wealth and Investment Ltd
2 Gresham Street
London
EC2V 7QN
Solicitors Farrer & Co LLP
66 Lincoln’s Inn Fields
London
WC2A 3LH
Knights Professional Services Limited
Midland House
West Way
Botley
Oxford
0X2 OPH
Cater Leydon Millard Limited
18c Milton Park
Abingdon
Oxfordshire
0X14 4RP
Pension Advisors Mattioli Woods plc
Cheveley House
Fordham Road
Newmarket
Suffolk
CB8 7XN

Crowe �

INDEPENDENT AUDITOR'S REPORT TO THE COUNCIL OF RADLEY COLLEGE FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

CROWE U.K. LLP

Statutory Auditor

Aquis House 49-51 Blagrave Street Reading RG11PL

Date: 21 December 2022

Crowe U.K. LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Page 21

Unrestricted Restricted Endowed Total funds Totalfunds
Notes funds funds funds 2022 2021
INCOME AND ENDOWMENTS £000 £000 £000 £‘OOO £‘OQQ
FROM:
Charitable activities
School fees 5 30274 - - 30,274 26,834
Other educational income 6 793 - - 793 440
Other ancillary trading income 6 571 - - 571 566
Other trading activities
Activities forgenerating funds
Trading turnover
-
Radley College Services Limited 7a 367 - - 367 39
Radley College Leisure Limited 7b 596 - - 596 366
Trading income 6 10 - - 10 5
Other incoming resources 6 25 - - 25 27
Investments
lnvestmentincome 6 1,439 922 - 2,361 1,840
Donations and legacies
Donations and government grants 4 2613 2,613 2,171
Total 34,075 3,535 37,610 32,288
EXPENDITURE ON:
Raising funds
Fundraising
- Radley College
9 - - 9 10
Fundraising
- Radley Foundation
512 - - 512 463
Fundraising
- Radleian Society
- 96 - 96 48
Fundraising trading
Radley College Services Limited 200 - - 200 63
Radley College Leisure Limited 23 - - 23 10
Bank and loan interest 836 - - 836 794
lnvestmentmanagementcosts 181 131 26 338 283
1,761 227 26 2,014 1,671
Charitable activities
School and grantmaking 29,798 2,173 - 31,971 28,892
Total 8a 31,559 2,400 26 33,985 30,563
Net income/(expenditure) before 2,516 1,135 (26) 3,625 1,725
gains
Investment property revaluation 14,15 (3,492) 750 - (2,742) 20,344
Investment (losses)/gains 14 (354) (217) (34) (605) 7,961
Net (expenditure)! income 9 (1,330) 1,668 (60) 278 30,030
Transfer between funds 21,22 (145) 145
(1,475) 1,813 (60) 278 30,030
Other recognised losses
Pension scheme remeasurements 24 1,270 - 1,270 1,464
Net movement in funds (205) 1,813 (60) 1,548 31,494
Fundbalances atlAugust 2021 113.576 29.372 4.279 147,227 115.733
Fund balances at3l July2022 113.371 31.185 4.219 148,775 147,227

Notes Unrestricted Restricted Endowed Total funds Total funds
funds Funds funds 2022 2021
£000 £000 £000 £‘OOO £000
INCOME AND ENDOWMENTS
FROM
Income from charitable activities
School fees 5 30,274 - - 30,274 26,834
Other educational income 6 793 - - 793 440
Other ancillary trading income 739 - - 739 605
Other trading activities
Activities for generating funds
Trading income 6 10 - - 10 5
Otherincoming resources 6 25 - - 25 27
Investments
lnvestmentincome 6 1,267 668 - 1935 1,448
Donations and legacies
Donations and governmentgrants 4 194 1,543 - 1,737 2,077
Total 33,302 2,211 - 35,513 31,436
EXPENDITURE ON
Raising funds
Fundraising
- Radley College
9 - - 9 10
Fundraising
- Radley Foundation
512 - - 512 466
Fundraising trading
-
Radley College Services Limited 81 - - 81 37
Bank and loan interest 836 - - 836 794
lnvestmentmanagementcosts 152 81 26 259 218
1,590 81 26 1,697 1,525
Charitable activities
School and grant-making 29,448 2,043 - 31,491 28,538
Total 8a 31,038 2,124 26 33,188 30,063
Net income/(expenditure) before 2,264 87 (26) 2,325 1,373
gains
Investment property revaluation 14,15 (3,492) 750 - (2,742) 20,344
Investment (losses)! gains 14 (312) (107) (34) (453) 6,166
Net (expenditure)! income (1,540) 730 (60) (870) 27,883
Transferbetween funds 21,22 - - - - -
(1,540) 730 (60) (870) 27,883
Other recognised losses
Pension scheme remeasurements 24 1,270 - - 1,270 1,464
Net movement in funds (270) 730 (60) 400 29,347
Fund balances atlAugust 2021 108,776 21,000 4,279 134,055 104.708
Fund balances at3l July2022 108.506 21.730 4219 134.455 134,055

RADLEY COLLEGE CONSOLIDATED BALANCE SHEET

31 JULY 2022

FIXED ASSETS
Tangible fixed assets
Investments
CURRENT ASSETS
Land assets held for sale
Stocks
Debtors: amounts falling due within one year
Debtors: amounts falling due after one year
Cash at bank and in hand
Creditors: amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Notes
13
14
15
16
17a
17b
18a
Creditors: amounts falling due after more than one year
18b
Net assets excluding pension liability
Pension asseU (liability)
NET ASSETS
FUNDS
Endowment funds
Restricted funds
Unrestricted funds - general
Unrestricted funds - designated
TOTAL FUNDS
24
20
21
22
22
2022
2021
£'000
£'000
68,753
68,674
67,121
62,268
135,874
130,942
34,700
38,000
161
144
4,477
4,471
3,368
10,132
9,267
49,470
55,250
(8,755)
(8,790)
40,715
46 460
176,589
177,402
(28,101)
(29,278)
148,488
148,124
287
(897)
148.775
147,227
4,219
4,279
31,185
29,372
50,924
48,548
62,447
65,028
148,775
HZ22Z

The financial statements were approved and authorised for issue by the Council and were signed on its behalf on 2 December 2022.

----- Start of picture text -----
� ........ .
DC S Smellie
Chairman
----- End of picture text -----

----- Start of picture text -----
.
k
·························�··-'·······
GA Kaye ,__
Vice Chairman
----- End of picture text -----

The notes on pages 28 to 61 form part of these financial statements

Page 24

RADLEY COLLEGE BALANCE SHEET

31 JULY 2022

Notes
FIXED & NON CURRENT ASSETS
Tangible fixed assets
13
Investments
14
CURRENT ASSETS
Land assets held for sale
15
Stocks
16
Debtors: amounts falling due within one year
17a
Debtors: amounts falling due after one year
17b
Cash at bank and in hand
Creditors: amounts falling due within one year
18a
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: amounts falling due after more than one year
18b
Net assetsexcluding pension liability
Pension asseU (liability)
24
NET ASSETS
FUNDS
Endowment funds
20
Restricted funds
21
Unrestricted funds - general
22
Unrestricted funds - designated
22
TOTAL FUNDS




2022
2021
£'000
£'000
68,750
68,672
54,817
49,868
123,567
118,540
34,700
38,000
159
142
4,519
4,439
3,368
7,996
8,529
47,374
54,478
(8,672)
(8,788)
38,702
45,690
162,269
164,230
(28,101)
(29,278)
134,168
134,952
287
(897)
134.455
134.055
4,219
4,279
21,730
21,000
50,745
48,352
57,761
60,24
134.455
~~1~~34.055

The financial statements were approved and authorised for issue by the Council and were signed on its behalf on 2 December 2022.:

�ii� Chairman

k ························�·· ········· I- GA Kaye c Vice Chairman

The notes on pages 28 to 61 form part of these financial statements

Page 25

Notes 2022 2021
£‘OOO £‘OOO
Net cash provided by operating activities (i) 9,080 6,153
Cash flows from investing activities
Investment income 2,361 1,840
Additions to tangible fixed assets (3,541) (6,320)
Purchase of fixed asset investments (5,429) (4,681)
Costs re land held for sale (192) (10)
Proceeds from sale offixed assets 5 -
Proceeds from sale offixed asset investments 666 834
Net cash used in investing activities (6,130) (8,337)
Cash flows from financing activities
Bank interest paid (836) (794)
Net cash used in financing activities (836) (794)
Cash flows from fees in advance scheme
Cash introduced to scheme 849 1,111
Income from investments 58 69
Refunds and other costs (2,211) (2,440)
Net cash used in by fees in advance scheme (1,304) (1,260)
Change in cash and cash equivalents in the year 810 (4,238)
Cash and cash equivalents at the beginning of the year 9,406 13,644
Total cash and cash equivalents at the end ofthe year 10,216 9406
2022 2021
£‘OOO £‘OOO
Cash awaiting investment 14 84 139
Cash at bank and in hand 10,132 9267
10.216 9406

Analysis ofchanges in net debt: At 1 August Cash Non cash At 31 July
2021 Flow changes 2022
£‘OOO £000 £000 £‘OOO
Cash 9,267 865 - 10,132
Cash awaiting investment 139 (55) 84
Bond notes (24,871) - (4) (24,875)
Fees in advance (6,434) 1,304 275 (4,855)
(21,899) 2,114 271 (19,514)
nciliation of cash flows from operating activities
2022 2021
£‘OOO £000
Net movement in funds 1,548 31,494
Depreciation charge 3,462 3,256
(Profit)/loss on sale of fixed assets (5) 8
Interest paid 836 794
Investment income (2,361) (1,840)
Investment Iosses/(gains) 605 (7,961)
Investment property revaluations 2,742 (20,344)
(Increase)! decrease in stock (17) 24
Decrease in debtors 3,362 3,201
Movement in pension fund deficit (1,184) (1,384)
Amortisation of bank fees 4 4
Fees in advance scheme non-cash items (275) (101)
Increase! (decrease) in creditors (excluding fees in advance) 363 (998)
Net cash provided by operating activities 9,080 6, 153

EE INCOME
— RADLEY COLLE
GE
Group College
2022 2021 2022 2021
£‘OOO £‘OQQ £‘OOO £‘OQO
School fees 31,777 28,122 31,777 28,122
Less: scholarships, bursaries
and exhibitions (3,517) (2,960) (3,517) (2,960)
28,260 25,162 28,260 25,162
Add: bursaries from
designated funds 300 400 300 400
Add: scholarships, bursaries,
etc, paid for by endowed
and restricted funds 1,714 1,272 1,714 1,272
30,274 26,834 30,274 26,834

Other educational income 2022 2021
£‘OOO £‘OOO
Entrance and registration fees 786 432
Late payment and fee administration charges 7 8
793 440
Other ancillary trading income
Insurance commissions 2 19
Music lessons and earning support 360 342
Shop and other 209 205
571 - 566
Trading income
Cellar 10 5
Other incoming resources
Other 25 27
Investment income
Listed investments 1,908 1,640
Rental income 130 124
Fees in advance scheme surplus (see note 19) 275 101
Stafffund income 37 34
Bank interest 11 (59)
2,361 1840

-
2022 2021
£‘OOO £‘OOO
Turnover - external 367 39
- Radley College 568 168
Cost of sales - external (149) (27)
- Radley College (620) (137)
Gross profit 166 43
Administration expenses - external (51) (36)
Profit before tax 115 7
Tax on profit
Resultfortheyear 115 7

2022 2021
L’OOO £‘OOO
Turnover - external 596 366
Cost of sales - external (14) (3)
- Radley College (435) (294)
Gross profit 147 69
Administration expenses - external (9) (7)
- Radley College (59) (39)
Profit before tax 79 23
Tax on profit
Resultfortheyear 79 23

ESOURCES EXPENDED
GROUP Staff Depreci- Other Total Total
costs ation costs 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
Cost of raising funds
Financing costs - - 836 836 794
Investment management - - 338 338 283
Fundraising for
voluntary resources 382 - 235 617 521
Net costs of Radley College
Services Limited - - 200 200 63
Net costs of Radley
College Leisure Limited 23 23 10
TotalforGroup 382 - 1,632 2,014 1,671
Charitable activities
Teaching 11,336 113 696 12,145 11,388
Welfare 3,349 - 1,856 5,205 4,708
Premises 1,263 3,349 1,928 6,540 6,241
Supportcosts ofschooling 2,240 - 2,798 5,038 3,943
Total operating costs 18,188 3,462 7,278 28,928 26,280
Grants, awards and prizes
(note 8b) - - 3,023 3,023 2,588
Radley College War
Memorial Funds 20 20 24
Total 18,188 3,462 10,321 31,971 28.892
Total resources expended
Group 18570 3,462 11,953 33,985 30,563

RADLEY COLLEGE Staff Depreci- Other Total Total
costs ation costs 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO £‘OQO
Cost of raising funds
Financing costs - 836 836 794
Investment management - 259 259 218
Fundraising for voluntary
resources 382 220 602 513
Total 382 - 1315 1,697 1,525
Charitable activities
Teaching 11,336 113 696 12,145 11,388
Welfare 3,349 - 1,856 5,205 4,708
Premises 1,263 3,349 1,928 6,540 6,241
Support costs of schooling 2,240 - 2,338 4,578 3,613
Total operating costs 18,188 3,462 6,818 28,468 25,950
Grants, awards and prizes
(note 8b) - 3,023 3,023 2,588
Total 18,188 3,462 9.841 31,491 28,538
Total resources expended
Radley College 18,570 3,462 11,156 33,188 30,063

rants, awards and prizes
Group Radley College
2022 2021 2022 2021
£‘OOO £000 £000 £‘OOQ
From Restricted Funds
Bursaries and other grants and awards 1,714 1,272 1,714 1,272
Prizes, leaving awards and contribution
to capital projects 887 650 887 650
From Unrestricted Funds
Bursaries and other grants and awards 422 666 422 666
3,02 2,588 3,023 2,588

Net income is stated after charging: 2022 2021
£‘OOO £‘OOQ
Depreciation
- owned assets
3,462 3,256
Profit on disposal oftangible fixed assets (5) (8)
10. GOVERNANCE COSTS - GROUP
Governance costs include: 2022 2021
£‘OOO £‘OOO
Auditor’s remuneration
- audit
Radley College 32 28
The Radley Foundation 4 4
Radley College Services Limited 4 3
Radley College Leisure Limited 4 3
Auditor’s remuneration
— other services
Accounts preparation 5 4
Tax compliance 2 2
Other advisory 5 -
Council meeting expenses 17 17
Administration and management costs - Bursary 48 45
Other professional fees 8 8
129 114

11. EMPLOYEE INFORMATION — RADLEY COLLEGE AND GROUP
2022 2021
No. No.
Average number of employees
Teaching 256 248
Welfare 173 172
Premises 36 36
Support 34 33
499 489
2022 2021
£‘OOO £‘OQO
Staffcosts (forthe above persons)
Wages and salaries 14,473 13,929
Social security costs 1,528 1,424
Pension costs 2,518 2,333
Staff restructuring costs (see below) 51 15
18,570 17,701
The number of employees whose remuneration exceeded £60,000 was:
2022 2021
No. No.
Between £60,001
- £70,000
21 21
Between £70,001 -80,000 15 11
Between £80,001
- £90,000
3 5
Between £90,001 -100,000 5 2
Between £100,001
- £110,000
2 2
Between £110,001 -E120,000 2 2
Between £190,001 -200,000 - I
Between £200,001 -210,000 I -
Between £250,001
- £260,000
- I
Between £260,001
- £270,000
I -
50 45

ROUP
Assets in
the course Furniture,
Freehold Improve- of equipment
land and ments to construc- and Motor
buildings buildings tion computers vehicles Total
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
Cost
At 1 August 2021 52,870 32,448 7,729 12,083 307 105,437
Additions 1,493 1,440 119 465 24 3,541
Reallocations 7,547 182 (7,729) - - -
Disposals - (55) - (3) (49) (107)
At31 July2022 61,910 34,015 119 12,545 282 108,871
Depreciation
At 1 August 2021 13,465 14,380 - 8,688 230 36,763
Charge in year 1,268 1,332 - 826 36 3,462
Disposals - (56) - (3) (48) (107)
At31 July2022 14,733 15,656 - 9,511 218 40,118
Net book value
At 31 July 2022 47,177 18,359 119 3,034 64 68,753
At31 July2021 39,405 18,068 7.729 3.395 77 68.674

Assets in
the course Furniture,
Freehold Improve- of equipment
land and ments to construc- and Motor
buildings buildings tion computers vehicles Total
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
Cost
At 1 August 2021 52,870 32,448 7,729 12,063 273 105,383
Additions 1,493 1,440 119 464 24 3,540
Reallocations 7,547 182 (7,729) - -
Disposals - (55) - (3) (49) (107)
At3lJuly2O22 61,910 34,015 119 12,524 248 108,816
Depreciation
At 1 August 2021 13,465 14,380 - 8,665 201 36,711
Charge in year 1,268 1,332 - 826 36 3,462
Disposals - (56) (3) (48) (107)
At 31 July 2022 14,733 15,656 9,488 189 40,066
Net book value
At 31 July 2022 47,177 18,359 119 3,036 59 68,750
At31 July2021 39.405 18.068 7.729 3,398 72 872

Radley Radley
Group Group College College
2022 2021 2022 2021
£‘OOO £‘OOQ £‘OOO £‘OQQ
Investments
Cost or valuation
AtlAugust2O2l 52,619 40,811 40,358 30,579
Additions 5,429 4,681 4,911 3,831
Disposals (666) (834) (259) (218)
Revaluations (605) 7,961 (453) 6,166
56,777 52,619 44,557 40,358
Cash 84 139
56,861 52,758
Freehold investment properties at
valuation
At 1 August 2021 9,510 9,456 9,510 9,456
Revaluations 750 54 750 54
10,260 9,510 10,260 9,510
Net book value at 31 July 2022 67,121 62,268 54,817 49,868
Endow- Design-
Reserve ment ated Restricted Total Total
fund funds funds funds 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OQO
Investments (see below) 7,780 4,219 19,098 13,460 44,557 40,358
Freehold investment
properties at valuation 3,010 - 7,250 10,260 9,510
Net book value at
31 July 2022 10,790 4,219 19.098 20,710 54,817 49,868
Investments
Cost or valuation
At 1 August 2021 7,893 4,279 14,969 13,217 40,358 30,579
Additions - 4,480 431 4,911 3,831
Disposals (48) (26) (104) (81) (259) (218)
Revaluations (65) (34’) (247) (107) (453) 6,166
Net book value at
31 July 2022 7.780 4,219 19.098 13,460 44,557 40,358

2022 2021
£‘OOO £‘OOO
Atl August2021 38,000 17,700
Additions 192 10
Revaluation (3,492) 20,290
At 31 July 2022 34,700 38,000

EBTORS: Amounts falling due within on e year
Group Radley College
2022 2021 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO
Fees receivable 284 417 284 417
Trade debtors 24 150 6 94
Land sale debtors 3,368 3,368 3,368 3,368
Amounts owed by group
undertakings - 302 64
Other debtors and prepayments 801 536 559 496
4,477 4,471 4,519 4,439
Group Radley College
2022 2021 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO
Land sale debtors - 3,368 3,368

REDITORS: Amounts falling due within one year
Group Radley College
2022 2021 2022 2021
£‘OOO £‘OOO £‘OOO £‘OOO
Trade creditors 1,186 1,101 1,167 1,087
Amounts owed to group undertakings - 53
Tax and social security 385 373 385 373
Other creditors and accruals 5,555 5289 5,491 5,248
7,126 6,763 7,043 6,761
Fees in advance (see note 19) 1,629 2,027 1,629 2,027
8,755 8j9Q 8,672 8,788

Group Radley College
2022 2021 2022 2021
£‘OOO £‘QOO £‘OOO £‘QQO
Bond notes 24,875 24,871 24,875 24,871
Fees in advance (see note 19) 3,226 4,407 3,226 4,407
28,101 29,278 28,101 29,278
he m aturit y of the bond notes is analysed as foll ows:
2022 2021
£‘OOO £000
More than five years 24,875 24871

EES IN ADVANCE SCHEME - RADLEY COLLEGE AND G ROUP
2022 2021
£‘OOO £‘OOO
At 1 August 2021 6,434 7,795
Cash introduced to scheme 849 1,111
Applied to fees (2,211) (2,440)
Income from investments 58 69
5,130 6,535
Surplus (275) (101)
Balance at 31 July 2022 (included in creditors) 4,855 6,434
ollege or, alternatively, attend otherfe
s follows:
e-paying charitable schools, fees i n advance will be applied
2022 2022 2021 2021
£‘OOO £‘OOO £‘OOO £‘OQQ
Within one year 1,629 2,027
Within 1
- 2 years
1,153 1,529
Within 2
— 5 years
1,687 2,303
After 5 years 386 575
3,226 4,407
4,855 6.434
Represented by:
Cash balances 1 10
Other current liabilities (116) (130)
Amounts due from the College 4,970 6,554
4,855 6,434

Value at I Net Inter-fund Value at
August investment transfers 31 July
2021 Income Expenditure losses 2022
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
Endowmentfunds
John Philip Couzens
Scholarship 2,861 (17) (23) - 2,821
Otway Scholarship
(Whitby) 78 (1) - - 77
Arden Memorial Trust 79 - (1) - 78
The Radley Fund 972 - (6) (8) - 958
Malcolm Robinson
Memorial Fund 289 (2) (2) - 285
Total endowment
funds 4,279 - (26) (34) - 4,219

Value at Net Value at
1 August Grants and investment Inter-fund 31 July
2021 Income expenditure gainsi(losses) transfers 2022
£000 £000 £‘OOO £‘OOO £000 £‘OOO
Restricted funds
JVP Thompson Scholarship
Trust 8,930 102 (129) 731 - 9,634
The Dennis Silk Trust 4,285 146 (201) (31) 248 4,447
General Scholarship 3,763 139 (161) (31) 4 3,714
Hugo Rutland Memorial 959 34 (5) (7) 1 982
Rhona Parkinson 311 11 (6) (2) - 314
Latymer Bursaries 339 14 (15) (3) - 335
Leyton Thomas Trust 119 4 (5) (1) - 117
Rosemary Porter Memorial 125 5 (1) (2) 127
Moore Charitable 71 3 (1) (1) 72
Hollington Park Trust 127 4 (1) (1) 129
Radley Youth & Social
Services Trust 126 4 - (1) 129
Swire Chinese Language 20 259 (245) - 34
Programme
Warden’s Discretion 359 - (149) - - 210
Projects and smallerfunds 308 14 (472) (2) 520 368
Foundation Award Fund - 135 (500) - 365 -
OtherAward Funds 295 11 (13) (2) - 291
Wates Memorial Scholarship 99 3 - (1) - 101
Richard Morgan Award 76 2 (1) - 1 78
John Philip Couzens
Scholarship Fund
*
301 111 (153) (1) - 258
Otway Scholarship (Whitby) * 15 3 - - - 18
Arden Memorial Trust * 5 3 (3) - - 5
The Radley Fund
*
311 47 (47) (2) - 309
Malcolm Robinson
*
Memorial Fund 56 11 (15) 6 58
Total restricted funds
College 21,000 1,065 (2,123) 643 1,145 21,730
Radley Foundation funds ** 7,516 2,449 (140) (92) (1,109) 8,624
Radlelan Society 206 3 (116) (5) 109 197
Radley College War Memorial
Funds 650 18 (21) (13) - 634
Total restricted funds
Group 29,372 3,535 (2.400) 533 145 31,185

Value
Value at Net Inter- at3l
1 August investment fund July
2021 Income Expenditure gains/ transfers 2022
(losses)*
£‘OQO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
General
College**:
General 37,449 30,555 (28,916) 1,270 (404) 39,954
Reserve 10,903 294 (48) (64) (294) 10,791
Radley College Services - 935 (820) - (115) -
Radley College Leisure - 596 (517) - (79) -
The Radley Foundation 196 645 (512) (150) 179
Total 48,548 33,025 (30,813) 1,206 (1,042) 50,924
Designated
Staff Fund 103 37 (24) - - 116
General Bursary Fund 616 283 (419) - - 480
Investment Land 59,705 557 (104) (3,740) 747 57,165
60,424 877 (547) (3,740) 747 57,761
The Radley Foundation 4,604 173 (199) (42) 150 4,686
Total 65,028 1,050 (746) (3,782) 897 62,447
Total unrestricted funds _j13,576 34,075 (31.559) (2,576) (145) 113,371

23. ALLOCATION OF NET ASSETS
Group 2022 Net
Fixed Invest- current Long term Intra fund
assets ments assets Iiabilities* balances Total
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
Endowment funds
John Philip
Couzens - 2,821 - - - 2,821
Scholarship Fund
Otway scholarship
(Whitby) Fund - 77 - - 77
Arden Memorial
Trust Fund - 78 - - 78
The Radley Fund - 958 - - 958
Malcolm Robinson
Memorial Fund 285 - - - 285
4,219 - - - 4,219
Restricted funds
Consolidated
Scholarship and
similarfunds - 20,710 1,020 - 21,730
The Radley
Foundation - 6,807 1,817 - - 8,624
Radleian Society 3 189 5 - - 197
Radley College War
Memorial Funds - 624 10 - - 634
3 28,330 2,852 - - 31,185
Unrestricted funds
College:
General 68,750 - (386) (27,814) (596) 39,954
Reserve - 10,791 - - - 10,791
Radley College
Services - - - - - -
Radley College
Leisure - - - - - -
The Radley
Foundation - - 179 - - 179
68,750 10,791 (207) (27,814) (596) 50,924
Designated funds
Staff Fund - - - - 116 116
General Bursary
Fund - - - - 480 480
Investment Land - 19,097 38,068 - - 57,165
The Radley
Foundation - 4,684 2 - - 4,686
- 23,781 38,070 - 596 62,447
At 31 July 2022 68.753 67.121 40.715 (27.814 - 148.775

2022 2021
£‘OOO £‘OOO
Present value of funded obligations (10,207) (13,179)
Fair value of scheme assets 10,494 12,282
Surplus! (deficit) 287 (897)
Amounts in the balance sheet
Asset! (liability) 287 (897)
Net assetl (liability) 287 (897)

hanges in the presentvalue ofthe defined benefit obligation are as follows:
2022 2021
£‘OOO £‘QOO
Opening defined benefit obligation 13,179 13,330
Current service cost 205 214
Past service cost (9) (29)
Interestcost 237 199
Remeasurements (3,202) (368)
Actual employee contributions 54 61
Benefits paid (257) (228)
Defined benefit obligation atthe year end 10,207 13. 179
hanges in the fair value ofscheme assets are as follows:
2022 2021
£‘OOO £‘OOO
Opening fair value ofscheme assets 12,282 11,049
Interest income 218 164
Actual return on plan assets, excluding interest income (1,932) 1,096
Employer contributions 129 140
Employee contributions 54 61
Benefits paid (257) (228)
Fairvalue of scheme assets atthe yearend 10,494 12,282

he amounts included within the Statement of Financial Activities are as foll ows:
2022 2021
£‘OOO £‘QOO
Interest income 218 164
Interest expense (237) (199)
Current service cost (205) (214)
Past service cost 9 29
Employer contributions 129 140
Total amount debited
within net income (86) (80)
Remeasurements 1,270 1,464
Total amounttransferred to the Statement of
Financial Activities 1,184 1,384
he major categories of scheme assets as a per centage of total scheme assets ar e as follow
2022 2021
Equities 60% 58%
Corporate bonds 17% 25%
Gilts 9% 7%
Property and alternatives 12% 4%
Cash 2% 6%
sset s held at the star t of the year.
2022 2021
£‘OOO £‘OQO
The actual return on the scheme assets in the year was: (1,714) 1,260

2022 2021
Discount rate at 31 July 3.6% 1.8%
Retail Price Inflation 3.5% 3.4%
Consumer Price Inflation 2.9% 2.7%
Salary growth 3.5% 3.4%
Rate of increase of pensions in deferment 2.9% 2.7%
Increases in payment for pensions earned before 01/02/2001 5.0% 5.0%
Increases in payment: pensions earned between 01/02/2001 3.5% 3.4%
and 05/04/2005
Increases in payment: pensions earned after 05/04/2005 2.5% 2.5%
Assumed life expectations on retirement age 65:
Retiring today
— males
19.6 19.6
Retiring today
— females
22.0 21.9
Retiring in 20 years
— males
20.9 20.9
Retiring in 20 years
—females
23.3 23.3
he amounts forthe curren t and previou s periods are as follows:
2022 2021 2020 2019 2018
£‘OOO £‘OOO £‘OOQ £‘OOO £000
Defined benefit obligation (10,207) (13,179) (13,330) (12,127) (10,618)
Scheme assets 10,494 12.282 11,049 11,028 10,332
Surplus/(deficit) 287 (897) (2.281)

t 31 July 2022 the College had future minimum lease p
eases as follows:
ayments under non-cancell able operatin
2022 2021
£‘OOO £000
Equipment
Not later than 1 year 194 169
Laterthan 1 year and not later than 5 years 253 347
447 516

2022 2021
£‘OOO £‘OOO
Group
Financial assets measured at fair value 56,777 52,619
Financial assets measured at amortised cost 14,069 16,536
Financial liabilities measured at amortised cost 31,616 31,261
The Group’s income, expense, gains and losses in respect offinancial
below:
instruments ar e summaris
2022 2021
£‘OOO £‘OOO
Interest income and expense:
Total interest income forfinancial assets held at amortised cost (11) (59)
Total interest expense for financial liabilities held at amortised cost 836 794
2022 2021
£‘OOO £‘OOO
Radley College
Financial assets measured at fair value 44,557 40,358
Financial assets measured at amortised cost 11,991 15,766
Financial liabilities measured at amortised cost 31,534 31,206

2022 2021
£‘OOO £‘OOO
Interest income and expense:
Interest income (11) (59)
Interest expense 836 794

8.
COMPARATIVE STATEM
ENT OF F INANCIAL AC TIVITIES
Unrestricted Restricted Endowed Total funds
Notes funds funds funds 2021
INCOME AND ENDOWMENTS £000 £‘OOO £‘OOO £000
FROM:
Charitable activities
School fees 5 26,834 - - 26,834
Othereducationalincome 6 440 - - 440
Otherancillary’ trading income 6 566 - - 566
Othertrading activities
Activities forgenerating funds
Trading turnover -
Radley College Services Limited 7a 39 - - 39
Radley College Leisure Limited 7b 366 - - 366
Trading income 6 5 5
Otherincoming resources 6 27 27
Investments
Investmentincome 6 973 867 - 1,840
Donations andlegacies
Donations andgovernmentgrants 4 650 1,521 2,171
Total 29,900 2,388 32,288
EXPENDITURE ON:
Raising funds
Fundraising
- Radley College
10 - 10
Fundraising
- Radley Foundation
463 - 463
Fundraising
- Radleian Society
- 48 48
Fundraising trading
Radley College Services Limited 63 - - 63
Radley College Leisure Limited 10 - - 10
Bankandloan interest 794 - - 794
Investmentmanagement costs 143 115 25 283
1,483 163 25 1,671
Charitable activities
School and grantmaking 27, 191 1,701 28,892
Total 8a 28,674 1,864 25 30,563
Net income/(expenditure) before 1,226 524 (25) 1,725
gains
Investmentpropertyrevaluation 14,15 19,844 500 - 20,344
Investment (Iosses)/gains 14 4,046 3,226 689 7,961
Net income/(expenditure) 9 25,116 4,250 664 30,030
Transferbetween funds 21,22 (103) 103
25,013 4,353 664 30,030
Otherrecognisedlosses
Pension scheme remeasurements 24 1464 1,464
Netmovement in funds 26,477 4,353 664 31,494
Fund balances atlAugust 2020 87,099 25019 3.615 115.733
Fundbalances at3l July2021 113,576 29372 4.279 147.227

Notes Unrestricted Restricted Endowed Total funds
funds Funds funds 2021
£000 £000 £‘OQO £000
INCOMEAND ENDOWMENTS
FROM
Income from charitable activities
Schoolfees 5 26,834 - 26,834
Other educational income 6 440 - 440
Otherancillary trading income 605 - - 605
Othertrading activities
Activities forgenerating funds
Trading income 5 5
Otherincoming resources 27 27
Investments
Investment income 820 628 - 1,448
Donations andlegacies
Donations and government grants 4 668 1,409 2,077
Total 29,399 2,037 - 31436
EXPENDITURE ON
Raising funds
Fundraising
- Radley College
10 - 10
Fundraising
- Radley Foundation
466 - 466
Fundraising trading
-
Radley College Services Limited 37 - - 37
Bank andloan interest 794 - - 794
Investment management costs 118 75 25 218
1,425 75 25 1,525
Charitable activities
Schooland grant-making 26,994 1,544 - 28,538
Total 8a 28,419 1,619 25 30,063
Net income/(expenditure) before 980 418 (25) 1,373
gains
Investment propertyrevaluation 14,15 19,844 500 - 20,344
Investmentgains/(losses) 14 3,348 2,129 689 6,166
Net income 24,172 3,047 664 27,883
Transferbetween funds 21,22
24,172 3,047 664 27,883
Otherrecognisedlosses
Pension scheme remeasurements 24 1.464 - 1,464
Net movement in funds 25,636 3,047 664 29,347
Fund balances at 1 August 2020 83.140 17,953 3.615 104.708
Fund balances at 31 July 2021 108.776 21.000 4,279 134.055


-
Value at I Net Inter-fund Value at
August investment transfers 31 July
2020 Income Expenditure losses 2021
£‘OOQ £‘OOO £‘OQO £‘OQQ £‘OOO £‘OOO
Endowment funds
John Philip Couzens
Scholarship 2,417 - (16) 460 - 2,861
Otway Scholarship
(Whitby) 66 - 12 - 78
Arden Memorial Trust 67 (1) 13 - 79
The RadleyFund 821 (6) 157 - 972
Malcolm Robinson
MemorialFund 244 (2) 47 - 289
Total endowment
funds 3,615 - (25) 689 - 4,279

Value at Net investment Value at
1 August Grants and losses Inter-fund 31 July 2021
2020 Income expenditure transfers
£000 £‘OQQ £000 £‘QQO £‘OOQ £‘OOQ
Restricted funds
JVP Thompson Scholarship
Trust 8,002 97 (39) 870 - 8,930
The Dennis Silk Trust 3,527 137 (11) 632 - 4,285
General Scholarship 3,183 130 (151) 601 - 3,763
Hugo Rutland Memorial 783 33 (2) 145 - 959
Rhona Parkinson 259 11 (7) 48 - 311
LatymerBursaries 287 12 (14) 54 339
Leyton Thomas Trust 101 4 (5) 19 119
Rosemary PorterMemorial 104 4 (3) 20 - 125
Moore Charitable 60 3 (3) 11 - 71
Hollington Park Trust 104 4 (1) 20 - 127
Radley Youth & Social
Services Trust 104 4 (1) 19 126
Swire Chinese Language 28 163 (171) - 20
Programme
Warden’s Discretion 262 - 97 - 359
Projects andsmallerfunds 227 16 22 43 308
Foundation AwardFund - 148 (148) - -
OtherAwardFunds 249 10 (12) 48 295
Wates Memorial Scholarship 81 3 - 15 99
Richard Morgan Award 55 - 14 7 76
John Philip Couzens
Scholarship Fund* 218 104 (41) 20 301
Otway Scholarship (Whitby) * 10 3 - 2 - 15
Arden Memorial Trust * 4 3 (3) 1 - 5
The Radley Fund* 265 45 (47) 48 - 311
Malcolm Robinson
*
MemorialFund 40 11 (1) 6 - 56
Totalrestricted funds—
College 17,953 945 (527) 2,629 - 21,000
Radley Foundation funds ** 6,352 1,425 (1,265) 1,004 - 7,516
Radleian Society 130 2 (47) 18 103 206
Radley College WarMemorial
Funds 584 16 (25) 75 650
Total restricted funds
Group 25.019 2388 (1.864) 3.726 103 29.372

- -
Value
Value at Net Inter-fund at 31
1 August investment transfers July
2020 Income Expenditure gains! 2021
(losses)
*
£‘OOO £‘OOO £‘OOO £‘OOO £‘OOO £‘OOO
General
College
General 34,970 27,767 (26,330) 1,464 (422) 37,449
Reserve 10,122 365 (45) 826 (365) 10,903
Radley College Services - 208 (201) - (7) -
Radley College Leisure - 365 (342) - (23) -
The Radley Foundation 278 631 (463) - (250) 196
Total 45,370 29,336 (27,381) 2,290 (1,067) 48,548
Designated
StaffFund 83 34 (14) - - 103
GeneralBursary Fund 1,026 - (661) - 251 616
Investment Land 36,939 378 (441) 22,366 463 59,705
38,048 412 (1,116) 22,366 714 60,424
The Radley Foundation 3,681 152 (177) 698 250 4,604
Total 41,729 564 (1,293) 23,065 964 65,028
Total unrestricted funds 87,099 29,900 (28,674) 25,354 (103) 113,576

Group 2021 Net
Fixed
assets
invest-
ments
current
assets
Long term
liabilities*
Intra fund
balances
Total
£‘OOO £000 £000 £‘OQO £‘OQO £‘OOO
Endowment funds
John Philip
Couzens
Scholarship Fund - 2,861 - - - 2,861
Otway scholarship
(Whitby) Fund - 78 - - - 78
Arden Memorial
Trust Fund - 79 - - - 79
The Radley Fund - 972 - - - 972
Malcolm Robinson
MemorialFund - 289 - - 289
- 4,279 - - 4,279
Restrictedfunds
Consolidated
Scholarship and
similarfunds - 19,717 1,283 - - 21,000
The Radley
Foundation - 7,034 482 - - 7,516
Radleian Society 2 120 84 - - 206
Radley College War
Memorial Funds - 642 8 - - 650
2 27,513 1,857 - - 29,372
Unrestrictedfunds
College:
General 68,672 - (329) (30,175) (719) 37,449
Reserve - 10,903 - - - 10,903
RadleyCollege
Services - - - - - -
Radley College
Leisure - - - - -
The Radley
Foundation - - 196 - - 196
68,672 10903 (133) (30,175) (719) 48,548
Designated funds
StaffFund - - - - 103 103
General Bursaiy
Fund - - - - 616 616
Investment Land - 14,969 44,736 - - 59,705
The Radley
Foundation - 4,604 - - - 4604
- 19,573 44,736 - 719 65,028
At 31 July 2021 68,674 62,268 46,460 (30, 175) - 147,227