2022-09-30-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 Statemeat
Notes to the Cash Flow	Statement
Notes to the Financial Statements		10	to	17
Detailed Statement ofFinancial Activities		18	to	19

			30SEP	2022
					30.9.22	30.9.21
				Fair
			Unrestricted	value	Total	Total
			fund	reserve	funds	funds
		Notes		f.	8
INCOME AND ENDOWMENTS FROM
Charitable activities
Income from tours			296,846		296,846	12,000
Other trading activities		3	10,079		10,079	10,338
Investtnent income		4	46,131		46,131	48,991
Total			353,056		353,056	71,329
EXPENDITURE ON
Charitable activities
Tour and accommodation	costs		271,732		271,732	27,740
Support costs Fundraising and publicity			99,481 2,477		99,481 2,477	107,190 3,471
Grants to deserving cases			8,709		8,709
Total			382,399		382,399	138,401
NET INCOME/(EXPENDITURE)			(29,343)		(29,343)	(67,072)
Transfers between funds		16	(219,790)	219,790
Other recognised gains/(losses)
Gains on revaluation offixed assets			219,790		219,790
Net movement in funds			(29,343)	219,790	190,447	(67,072)
RECONCILIATION OFFUNDS
Total funds brought forward			1,109,782	1,268,089	2,377,871	2,444,943
TOTAL FUNDS CARRIED FORWARD			1,080,439	1,487,879	2,568,318	2,377,871

					FLOW	TATEMEN
		for		he	earen	SEPTK	R2022
							30.9.22	30.9.21
				Notes
Cash flows from operating activities Cash generated from operations					I		1,384	(102,483)
Net cash provided by/(used	in)	operating		activities			1,384	(102,483)
Cash flows from investing Interest received	activities						215	55
Rent received								48,934
Net cash provided by investing		activities					215	48,989
Change in cash aud cash equivalents the reporting period			in				1,599	(53,494)
Cash and cash equivalents beginning ofthe reporting	at the period						316,945	370,439
Cash and cash equivalents the reporting period	at	the end	of				318,544	316,945

ACTIVITIES
				30922	30921
Net expenditure for the reporting			period (as per the Statement of
Financial Activities)				(29,343)	(67,072)
Adjustments for:
Depreciation charges				6,375	6,397
Interest received				(215)	(55)
Rent received					(48,934)
(increase)/decrease	in debtors			(9,101)	39,251
Increase/(decrease)	in creditors			33,668	(32,070)
Net cash provided	by/(used	in) operations		1,384	(102,483)

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.10.21	Cash flow	At 30.9.22
Net cash
Cash at bank and in hand	316,945	1,599	318,544
	3]6,945	1,599	318,544
Total	316,945	1,599	318,544

			30.9.22	30.9.21
Insurance	commissions		2,979	(950)
Other income			7,100	65
Government	grants			11,223
			10,079	10,338
INVESTMENT INCOME
			30.9.22	30.9.21
				f.
Rents received			45,916	48,936
Deposit account interest			215	55
			46,131	48,991
INCOME	FROM CHARITABLE ACTIVITIES
			30.9.22	30.9.21
		Activity		f
France		Income I'rom tours	45,138
Homeland		Income Irom tours	]51,469
Activity trips		Income trom tours	13,631
Isle ofMan		Income trom tours	20,823
Isle ofWight Cancelled tour deposits		Income from tours Income from tours	65,785	12,000
			296,846	12,000

					Grant funding
					ofactivities	Support costs
				Direct costs	(Seenote 7)	(Seenote 8)	Totals
Tours and	accommodation		costs	271,732			271,732
Support costs				77,683		21,798	99,481
Fundraising	and publicity			2,477			2,477
Grants to deserving		cases			8,709		8,709
				351,892	8,709	21,798	382,399

				30.9.22	30.9.21
Grants	to	deserving	cases	8,709

				Costs	Costs
				attributable	to	Governance		Basis of
			Direct costs	other income		costs	Total	apportionment
						f.	8
Staffcosts			47,140			2,400	49,540	Estimated staff time
Communications,		printing,	1,681		44	44	1,769	Estimated staff time
stationery	and publicity
Professional fees						3,000	3,000	Invoices
Repairs and maintenance			4,488		561	561	5,610	Estimated staff time
Insurances			3,589	2,938		900	7,427	Invoices
Trustees'	expenses					100	100	Governance
Accountancy						9,218	9,218	Governance
Depreciation			4,753		984	637	6,374	Amount relating to
								flats, estimated staff
								time
Cleaning	and sundries		]6,032			411	16,443	Estimated staff time
			77,683	4,527		]7,271	99,481

Net income/(e	xpenditur	e) is stated after charging/(creditin	g):
			30.9.22	30.9.21
				f
Depreciation	-owned	assets	6,374	6,397

STAFF COSTS
					30.9.22	30.9.21
Wages and salaries					49,540	59,818
					49,540	59,818
The average monthly	number ofemployees			during the year was as follows:
					30.9.22	30.9.21
Management and administration					4	4
No employees received emoluments			in excess off60,000.
COMPARATIVES	FOR	THE STATEMENT OFFINANCIAL ACTIVITIES
					Fair
				Unrestricted	value	Total
				fund	reserve	funds
					f
INCOME AND ENDOWMENTS			FROM
Charitable activities
Income from tours				12,000		12,000
Other trading activities				10,338		10,338
Investment income				48,991		48,991
Total				71,329		71,329
EXPENDITURE ON
Charitable activities
Tour and accommodation		costs		27,740		27,740
Supportcosts Fundraising and publicity				107,190 3,471		107,190 3,471
Total				138,401		138,401

	for the ear nde	for the ear nde	for the ear nde	d30	S	ER2 22	ER2 22
COMPARATIVES	FORTHE STATEMENT			OF	FINANCIAL	ACTIVITIES -continued
							Fair
						Unrestricted	value	Total
						fund	reserve	funds
							8
NET INCOME/(EXPENDITURE)						(67,072)		(67,072)
RECONCILIATION		OFFUNDS
Total funds brought	forward					1,176,854	1,268,089	2,444,943
TOTAL FUNDS CARRIED FORWARD						1,109,782	1,268,089	2,377,871
TANGIBLE FIXEDASSETS
						Fixtures
			Freehold		Long	and	Office
			property	leasehold		fittings	equipment	Totals
			f.			8	8
COSTOR VALUATION
At 1October 2021 Revaluations		1,650,000 (60,000)		352,787 257,213		115,281	8,017	2,126,085 197,213
At 30September 2022		1,590,000		610,000		115,281	8,017	2,323,298
DEPRECIATION
At 1 October 2021					19,754	34,6$3	7,681	62,118
Charge foryear Revaluation adjustments				2,822 (22,576)		3,438	114	6,374 (22,576)
At 30 September 2022						38,121	7,795	45,916
NET BOOK VALUE
At 30September 2022		1,590,000		610,000		77,160	222	2,277,382
At 30September 2021		1,650,000		333,033		80,598	336	2,063,967
Cost or valuation at	30 September		2022 is represented		by:
			Freehold		Long	Oiffce
			property	leasehold		equipment	Furniture	Totals
							8
Valuation in 2008			329,778					329,778
Valuation in 2013			232,500					232,500
Valuation in 2017			705,812					705,812
Valuation in 2022			-60,000	257,213				197,213
Cost			381,910	352,787		8,017	115,281	857,995
		1,590,000		610,000		8,017	115,2$1	2,323,298

ollowing hist	orical cost:
30.9.22	30.9.21
	f
352,787	352,787

DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
		30.9.22	30.9.21
		8
Trade debtors		295
Other debtors		6,180	8,857
Prepayments	and accrued income	34,763	23,280
		41,238	32,137
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		30.9.22	30.9.21
		8
Payments received on account		31,398	11,006
Social security and other taxes		256	501
VAT		17,284	9,571
Creditors for	tours ik accomm	7,433	240
Other creditors		3,413	5,315
Accrued expenses		9,062	8,545
		68,846	35,178

Balance	as at 1 October 2021	as at 1 October 2021		11,006
Amount	released	to income earned trom charitable	activities	(11,006)
Amount	deferred	in year		31,398
Balance	as at 30	September 2022		31,398

MOVEMENT	IN FUNDS
						Net	Transfers
					At	movement	between	At
					1.10.21	in funds	funds	30.9.22
								f
Unrestricted	funds
General fund					1,109,782	190,447	(219,790)	1,080,439
Fair value reserve					1,268,089		219,790	1,487,879
					2,377,871	190,447		2,568,318
TOTALFUNDS					2,377,871	190,447		2,568,3]8
Net movement	in funds, included			in the above	are as Follows:
					Incoming	Resources	Gains and	Movement
					resources	expended	losses	in funds
							f
Unrestricted	funds
General fund					353,056	(382,399)	219,790	190,447
TOTAL FUNDS					353,056	(382,399)	219,790	190,447
Comparatives	for movement		in	funds
							Net
						At	movement	At
						1.10.20	in funds	30.9.21
						f	f,
Unrestricted	funds
General fund						1,176,854	(67,072)	1,109,782
Fair value reserve						1,268,089		1468,089
						2,444,943	(67,072)	2,377,87]
TOTAL FUNDS						2,444,943	(67,072)	2,377,871
Comparative	net movement	in	funds, included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended f	in funds f
Unrestricted	funds
General fund						71,329	(138,401)	(67,072)
TOTALFUNDS						71,329	(138,401)	(67,072)

A current yea	r 12months and prior	year 12months combined po	sition is as follo	ws:
			Net	Transfers
		At	movement	between	At
		1.10.20	in funds	funds	30.9.22
					8
Unrestricted	funds
General fund		1,]76,854	123,375	(219,790)	1,080,439
Fair value reserve		1,268,089		219,790	1,487,879
		2,444,943	]23,375		2,568,318
TOTAL FUNDS		2,444,943	123,375		2,568,318

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		424,385	(520,800)	219,790	123,375
TOTAL FUNDS		424,385	(520,800)	219,790	123,375

DETAILED STATEME for the ear ended 30S	N IALA TIES PTEMB
	30.9.22f	30.9.21
INCOME AND ENDOWMENTS
Other tradiag activities
Insurance commissions	2,979	(950)
Other income	7,100	65
Government grants		11,223
	10,079	10,338
Investment income
Rents received	45,916	48,936
Deposit account interest	2]5	55
	46,13]	48,991
Charitable activities
France	45,138
Homeland	151,469
Activity trips	13,631
IsleofMan	20,823
IsleofWight Cancelled tour deposits	65,785	12,000
	296,846	12,000
Total incoming resources	353,056	71,329
EXPENDITURE
Charitable activities
Wages Rates and water	49,540 224	59,818 4,188
Insurance	7,427	7,499
Light and heat Telephone and postage Printing and Publicity Marketing and Website Sundries	2,553 1,383 386 2,477 6,803	2,930 954 115 3,471 6,420
France	43,038	1,454
Spain Homeland	138,068	12,581 10,105
IsleofMan	15,445
Isle ofWight Activity trips Rent and service charge Repairs and maintenance Bank charges Long leasehold Fixtures and fittings	63,949 11,232 4,926 5,610 1,937 2,822 3,438	3,600 4,402 4,342 989 2,822 3,438
Carried forward	361,258	129,128

				ACTIVI
			fo t	BER2022
					30.9.22	30.9.21
Charitable activities
Brought forward					361,258	129,128
Depn ofotflce	equipment				114	137
Grants to deserving		cases			8,709
					370,081	129,265
Support costs
Governance	costs
Accountancy	and legal fees				9,218	9,136
Conunittee and Officers expense					100
Professional	fees				3,000
					12,318	9,136
Total resources	expended				382,399	138,401
Net expenditure					(29,343)	(67,072)