2020-09-30-accounts - The School Journey Association

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			Page
Report ofthe Trustees		1	to	4
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statemeat
Notes to the Financial Statements		10	to	17
Detailed Statement ofFinancial Activities		18	to	19

						30.9.20	30.9.19
					Fair
				Unrestricted	value	Total	Total
				fund	reserve	funds	funds
			Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Income from tours				53,114		53,114	467,117
Other trading activities Investinent income				101 46,892		101 46,892	2,339 52,151
Total				100,107		100,107	521,607
EXPENDITURE ON
Charitable activities
Tour and accommodation		costs		37,987		37,987	381,720
Support costs				112,116		112,116	117,376
Fundraising and publicity				5,586		5,586	10,435
Grants to deserving cases				1,374		1,374	13,970
Total				157,063		157,063	523,501
NET INCOME/(EXPENDITURE)				(56,956)		(56,956)	(1,894)
RECONCILIATION	OFFUNDS
Total funds brought forward				1,233,810	1,268,089	2,501,899	2,503,793
TOTAL FUNDS CARRIED FORWARD				1,176,854	1,268,089	2,444,943	2,501,899

	K~ALAN
	3 THSE	R2
				30.9.20	30.9.19
			Fair
		Vmsstricted	value	Total	Total
		fund	reserve	funds	fimds
	Notes	f.	f.	f
FIXEDASSETS
Tangible assets	13	802375	1,268,089	2,070,364	2,076,204
CURRENT ASSETS
Debtors Cash at bank and in hand	14	71,388 370,439		71,388 370,439	50,096 484,674
		441,827		441,827	534,770
CREDITORS
Amounts falling due within one year	15	(67,248)		(67,248)	(109,075)
tVET CURRENT ASSETS		374,579		374,579	425,695
TOTAL ASSETSLESSCURRENI'
LIABILITIES		1,176,854	1,268,089	2,444 t)43	2,501.899
NET ASSFTS		1,176,854	1,268,089	2,444,943	2,501,899
FUNDS	16
Vorestricted feuds				2,444,943	2,501,899
TOTAL FUNDS				2,444,943	'P 501,899

				nded 30	EMBE 2 2
					30.9.20	30.9.19
				Notes
Cash flows from operating	activities
Cash generated from operations					(160,570)	16,313
Net cash (used in)/provided	by	operating		activities	(160,570)	16,313
Cash flows from investing	activities
Purchase oftangible ftaed assets					(555)	(4,920)
Interest received					592	980
Rent received					46,298	51,174
Net cash provided by investing		activities			46,335	47,234
Change in cash and cash equivalents			in
the reporting period					(114,235)	63,547
Cash and cash equivalents	at	the
beginning ofthe reporting	period				484,674	421,127
Cash and cash equivalents	at	the end	of
the reporting period					370,439	484,674

RECONCILIATION OF N ACTIVITIES	ET EXPENDITURE TO NET CASH FLOW	FROM OPERATING
		30.9,20	30.9.19
			f.
Net expenditure for the reporting period (as per the Statement of
Financial Activities) Adjustments for:		(56,956)	(1,894)
Depreciation charges		6,397	7,963
Interest received Rent received		(592) (46,298)	(980) (51,174)
(increase)/decrease in debtors		(21,292)	18,947
(Decrease)/increase in creditors		(41,829)	43,451
Net cash (used in)/provided	by operations	(160,570)	16,313

	At 1.10.19	Cash flow	At 30.9.20
Net cash
Cash at bank and in hand	484,674	(114,235)	370,439
	484,674	(114,235)	370,439
Total	484,674	(114,235)	370,439

OTHER TRADING ACTIV	ITIES
		30.9.20	30.9.19
			f
Other income		101	2,339
INVESTMENT INCOME
		30.9.20	30.9.19
		f
Rents received		46,300	51,171
Deposit account interest		592	980
		46,892	52,151
INCOME FROM CHARITABLE ACTIVITIES
		30.9.20	30.9.19
	Activity
France Homeland	Income from tours Income f'rom tours	18,706 14,790	91,409 204,457
Activity trips Isle ofMan IsleofWight	Income from tours Income &om tours Income from tours	8,148	31,791 37,592 79,486
Spain Cancelled tour deposits	Income from tours Income from tours	11,470	22,382
		53,114	467,117

					Grant funding
					ofactivities	Support costs
				Direct costs	(Seenote 7)	(Seenote 8)	Totals
Tours and	accommodation		costs	37,987			37,987
Support costs				93,777		18,339	112,116
Fundraising	and publicity			5,586			5,586
Grants to deserving		cases			1,374		1,374
				137,350	1,374	18,339	157,063

				30.9.20	30.9.19
Grants	to	deserving	cases	1,374	13,970

				Costs	Costs
				attributable	to	Governance		Basisof
			Direct costs	other income		costs	Total	apportionment
			f.
Staffcosts			61,267			2,400	63,667	Estimated staff time Governance
Communications,		printing,	1,645		43	43	1,731	Estimated	staff time
stationery	and publicity
Repairs and maintenance			1,115		140	140	1,395	Estimated	stafFtime
Insurances			2,890	2,733		900	6,523	Invoices
Trustees'	expenses					3,018	3,018
Accountancy						6,732	6,732	Governance
Depreciation			4,773		984	640	6,397	Amount relating to
								flats, estimated staff
								time
Cleaning	and sundries		22,087			566	22,653	Estimated	staff time
			93,777	3,900		14,439	112,116

			30.9.20	30.9.19
Depreciation	- owned	assets	6,395	7,965

STAFF COSTS
					30.9.20	30.9.19
Wages and salaries					63,667	60,143
					63,667	60,143
The average monthly	number ofemployees			during the year was as follows:
					30.9.20	30.9.19
Management and administration					4	4
No employees received emoluments			in excess off60,000.
COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES
					Fair
				Unrestricted	value	Total
				fundf	reserve	funds
INCOME AND ENDOWMENTS			FROM
Charitable activities
Income from tours				467,117		467,117
Other trading activities				2,339		2,339
Investment income				52,151		52,151
Total				521,607		521,607
EXPENDITURE ON
Charitable activities
Tour and acconunodation		costs		381,720		381,720
Support costs				117,376		117,376
Fundraising and publicity				10,435		10,435
Grants to deserving cases				13,970		13,970
Total				523,501		523,501

12.	COMPARATIVES	FOR THE	STATEMEN	T O	FFINANCI	AL ACTIVITIES	-continued
							Fair
							value	Total
							reserve	funds
	NET INCOME/(EXPENDITURE)					(1,894)		(1,894)
	RECONCILIATION	OFFUNDS
	Total funds brought	forward				1,235,704	1,268,089	2,503,793
	TOTAL FUNDS CARRIED FORWARD					1,233,810	1,268,089	2,501,899
13.	TANGIBLE FIXED	ASSETS
						Fixtures
			Freehold		Long	and	Office
			property		leasehold	fittings	equipment	Totals
								f
	COST
	At 1stOctober 2019 Additions		1,650,000		352,787	115,281	7,462 555	2,125,530 555
	At 30th September 2020		1,650,000		352,787	115,281	8,017	2,126,085
	DEPRECIATION
	At 1stOctober 2019 Charge foryear				14,110 2,822	27,808 3,437	7,408 136	49,326 6,395
	At 30th September 2020				16,932	31,245	7,544	55,721
	NET BOOKVALUE
	At 30th September 2020		1,650,000		335,855	84,036	473	2,070,364
	At 30th September 2019		1,650,000		338,677	87,473	54	2,076,204
	Cost or valuation at 30	September	2020 is represented		by:
			Freehold		Long	Office
			property	leasehold		equipment	Furniture f	Totals
	Valuation in 2008 Valuation in 2013 Valuation in 2017 Cost		329,778 232,500 705,812 381,910		352,787	7,462	115,281	329,778 232,500 705,812 857,440
			1,650,000		352,787	7,462	115,281	2,125,530

DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
		30.9.20	30.9.19
Trade debtors			3,808
Other debtors VAT		7,788	2,074 9,323
Prepayments	and accrued income	63,600	34,891
		71,388	50,096
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		30.9.20	30.9.19
Payments received on account		23,238	58,029
Social security and other taxes		574	611
VAT		25,550
Creditors for	tours Jcaccomm	7,785	33,460
Other creditors		1,982	5,749
Accrued expenses		8,119	11,226
		67,248	109,075

Balance	as at 1 October 2019	58,029
Amount Amount	released to income earned &om charitable activities related to cancelled tours refunded to customers	(39,569) (18,460)
Amount	deferred in year	23,238
Balance	as at 30September 2020	23,238

							Net
						At	movement	At
						1.10.19	in funds	30.9.20
Unrestricted		funds
General fund						1,233,810	(56,956)	1,176,854
Fair value reserve						1,268,089		1,268,089
						2,501,899	(56,956)	2,444,943
TOTAL FUNDS						2,501,899	(56,956)	2,444,943
Net movement		in funds, included			in the above	are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
Unrestricted		funds
General fund						100,107	(157,063)	(56,956)
TOTAL FUNDS						100,107	(157,063)	(56,956)
Comparatives		for movement		in	funds
							Net
						At	movement	At
						1.10.18	in funds	30.9.19
								f
Unrestricted		funds
General fund Fair value reserve						1,235,704 1,268,089	(1,894)	1,233,810 1,268,089
						2,503,793	(1,894)	2,501,899
TOTALFUNDS						2,503,793	(1,894)	2,501,899
Comparative	net movement		in	funds, included		in the above are as follows:
						Incoming	Resources	Movement
						resources f	expended	in funds
Unrestricted		funds
General fund						521,607	(523,501)	(1,894)
TOTALFUNDS						521,607	(523,501)	(1,894)

			Net
		At	movement	At
		1.10.18	in funds	30.9.20
Unrestricted	funds
General fund		1,235,704	(58,850)	1,176,854
Fair value reserve		1,268,089		1,268,089
		2,503,793	(58,850)	2,444,943
TOTALFUNDS		2,503,793	(58,850)	2,444,943

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		621,714	(680,564)	(58,850)
TOTALFUN	DS	621,714	(680,564)	(58,850)

	f r th r ended 30 E	PTE
		30.9.20	30.9.19
INCOME AND ENDOWMENTS
Other trading activities
Other income		101	2,339
Investment income
Rents received		46,300	51,171
Deposit account interest		592	980
		46,892	52,151
Charitable activities
France		18,706	91,409
Homeland		14,790	204,457
Activity trips Isle ofMan Isle ofWight		8,148	31,791 37,592 79,486
Spain			22,382
Cancelled tour deposits		11,470
		53,114	467,117
Totalincoming resources		100,107	521,607
EXPENDITURE
Charitable activities
Wages		63,667	60,143
Rates and water		3,631	3,589
Insurance		6,523	6,486
Light and heat		3,486	3,204
Telephone and postage		1,097	1,692
Printing and Publicity		634	1,007
Marketing and Website		5,586	10,435
Sundries		11,018	8,129
France		14,759	77,349
Spain			21,254
Homeland		14,515	162,763
Isle ofMan Isle ofWight		1,898	32,311 62,703
Activity trips		6,815	25,340
Rent and service charge		2,998	2,849
Repairs and maintenance		1,395	2,698
Bank charges		1,520	2,366
Long leasehold		2,822	2,822
Fixtures and fittings Depn ofoffice equipment		3,438 137	4,464 677
Grants to deserving	cases	1,374	13,970
		147,313	506,251

	the ear en OTH S	EPTEMBER2020
		30.9.20	30.9.19
Support costs
Governance	costs
Accountancy	and legal fees	6,732	10,789
Committee and Officers expense		3,018	6,461
		9,750	17,250
Total resources	expended	157,063	523,501
Net expenditure		(56,956)	(1,894)