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2021-08-31-accounts

Governors,
Officers and Advisers
1-2
Report ofCouncil 3 -'17
Independent
Auditor's Report
18-21
Consolidated
Statement ofFinancial Activities
22
Balance Sheets 23
Consolidated
Cash Flow Statement
24
Accounting
Policies
25-28
Notes to the Financial Statements 29-40

Nominating Body Body Finance & Education Investment Nominationa International
General
Purposes
Committee Committee
(Rotating
&
Governance
Development
Committee
Committee Chair) Committee
SWarshaw,
BA(appointed
14thJanuary 2021)Chair
1
EABingham, OBE,MIPA, MABRP, DBA (resigned 11thDecember 2021)
REondy, Vice Chair t
1
1
. NRGullifer,
MA
Professor CTyerman,
MA, DPhil (Oxford), FRHisS
1
1
Chair Clialr
SGrodzinski,
QC t g (resigned 24th September 2021)
1
ERiche, BSc,MBA
I't (resigned 15th October 2021)
1
CSpooner, BA,MA g (resigned 24th March 2021) 1
Dr SRana, PGCE,BA,MScPhD (resigned 31stDecember 2021) 1
SSoskin 1
RDatnow, BA,MA, Dip LP 1
SAdams, RIBA,FRSA t 3
CRodrigues, CBE,MBA, MA t 1
CMoynihan,
BA,MA (appointed
6October 2020, resigned 21stJuly 2021)
EZiff, OBE,DLHon, DBA (appointed
29th September 2021)
4
1
Chair
SLewis (resigned 28th January 2021) 1
PWood (appointed
16thJune 2021)
1
A Rao, B(Eng), MBA (appointed 22October 2021) 1

2021 2020 2019
Feeassistance
Trips/books/exam
fees assistance
61,259,000
61,000
E'1,143,000
K8,000
61,130,000
618,000
Number ofbursary awards of 75'/o or more
Number ofbursary awards ofup to 75'/o
48
30
48
7
52
7
Number offull-time
equivalent
bursaries
60 54 57
Scholarship
awards
Number ofscholarship
awards
6260,000
58
6226,000
47
E146,000
42
Other fee discounts
Number
of other fee discounts
6186,000
14
6183,000
15
6183,000
17
Total number ofawards
Total number offull-time
equivalent
awards
150
81
117
74
118
73

for the year ended 31A ugu st 2021
Unrestricted- Restricted Total Total
Notes Funds Funds Funds Funds
2021 2020
6000 6000 f000 6000
Income and endowments
Donations and legacies 886 109 995 1,853
Charitable
activities:
School fees
Other educational
income
Other ancillary income
Other income
24,572
324
28
(142) 24,430
324
23,005
234
14
Other trading activities:
UCSFacilities - turnover
UCSIS - turnover
978 97S 1,154
Other 166 166 440
168
Investments
-gross income
38 57
Total income 26,958 5 26,963 26,925
Expenditure
Raising funds: 5
UCSFacilities
UCSIS
Loan interest and bank charges
Costs ofgenerating
voluntary
income
Financing
costs arising from Advance Fee Scheme
682
167
128
182
26
682
167
128
182
26
722
503
182
141
30
Charitable
activities
Investments - management
fees 24,756 90
2
24,S46
2
' 23,732
2
Total expenditure 25,941 92 26,033 25,312
Net gains/(losses)
on investments
103 103 (6)
Net income 1,017 16 1,033 1,607
Transfers between funds 13 1,781 (1,781)
Net movement
in funds
2,798 (1,765) 1,033 1,607
Reconciliation
offunds:
Total funds brought forward 25,304 2,798 28,102 26,495
Total funds carried forward 13 28,102 1,033 29,135 28,102

Notes Group Group Charity Chgrift/
2021 2020 2021 2020
6000 f000 6000 f'000
Fixed assets
Tangible Assets 27,569 28,603 27,449 28,428
Investments 1,120 . 980 1,120 980
Total fixed, assets 28,689 29,583 28,569 29,408
Current assets
Stocks 111 128 39 47
Debtors
Bank term deposits (more than 3months to maturity)
Cash atbank and in hand
10 1,049
8,422
3,010
1,000
4,526
1,803
7,459
2,878
1,000
4,081
Total cuxrent assets 9,582 8,664 9,301 8,006
Liabilities
Creditors: Amounts falling due 'within one year (7,304) (7,487) (6,717) (6,603)
Net current assets 2,278 1,177 2,584 1,403
Creditors: Amounts falling due after more than one year 12 (1,832) (2 658) (1,832) (2,658)
Total net assets
'
29,135 28,102 29,321 28,153
The funds ofthe Group/Charity
Restricted income funds 1,033 2,798 1,033 2,798
Unrestricted
funds
Fixed assets fund
Total unrestxicted
funds
13 4,112
23,990
28,102
1,434
23,870
25,304
4,298
23,990
28,288
1,485
23,870
25,355
Total Group/Charity funds 29,135 28,102 29,321 2S,153

Consolidated
Statement ofCash Fl
for the year ended 31August 2021
ows
Total Total Total Total
Notes Funds Funds Funds Funds
2021 2021 2020 2020
6000 f'.000 OOOO 6000
Cash flows from operating activities:
Net cash provided
by operating
activities
3,421
Cash flows from investing
activities:
Dividends
and interest
42 57
Proceeds from the sale ofproperty,
plant and
equipment 28 1
Purchase ofproperty,
plant and equipment
Purchase ofinvestments
Net cash used in investing
activities
0,637)
(37)
(1,604)
(2,103)
(37)
(1,604l ~f-.M
l
(2,082)
Cash flows from financing activities:
Repayments
ofborrowing
(877) (877)
Decrease/(Increase)
in bank deposits (more than 3months
Net cash generated
/ (used in) by financing activities
to maturity) 1,000
~m
123 (1,000)
(1,877)
(1,('f77)
Change in cash and cash equivalents
in the
year 3,896 (538)
Cash and cash equivalents
at.the beginning
ofthe year 4+26 5,064
Cash and cash equivalents
at the end ofthe
year 8,422 4,526
Reconciliation ofnet income tonet cash flow from operating activities
Net income for the year asper the Statement ofFinancial Activities 1,033 1,607
Adjustments
for:
Depreciation
and amortisation
charges
(Gains)/losses
on investments
2,671
('103)
2,747
6
Dividends
and interest
Profit on the disposal offixed assets
(42)
(28)
(57)
Decrease in stocks 17 73
Decrease/(Increase)
in debtors
Decrease in creditors
1,961
(132)
(664)
(291)
Net cash provided by operating
activities
3,421
Analysis ofcash and cash equivalents
Cash in hand 8,422 4,526
Total cash and cash equivalents 15 8,422 4,526
At 1st Other non- At 31st
Analysis ofnet debt September Cash cash August
2020 Flows Changes 2021
Cash
Cash Equivalents
6000
4,526
1,000
6000
3,896
(1,000)
f300 6000 .
8,422
Loans falling due within one year
Loans falling due after more than one year
5,526
(877)
(L578)
2,896 877 8,422
(877)
(701)
3,071 2,896' 877 6,844

Accounting
policies
Abbreviations
The following abbreviations
are used in these financial statements:
The Group - University
College School and its subsidiary
undertakings
UCS International
Services Limited and UCS Facilities
The School and the Charity -University
College School
UCSIS - UCS International
Services Limited
FHCT - Frognal Bducationa1 Charitable Trust
Charities SORP (FRS102)- Statement ofRecommended
Practice: Accounting
and Reporting by Charities
preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic ofIreland (FRS102)second edition effective 1January 2019.
FRS102 - the Financial Reporting Standard
applicable
in the UK and Republic
SoFA - Statement ofFinancial Activities
ofIreland
VAT - Value Added Tax
The members ofCouncil are also referred to in this report as the Trustees or the Governors.
Basis ofpreparation
and assessment ofgoing concern
The financial statements
have been prepared
under the historical cost convention
transaction
value or, in the case offixed asset investments,
at fair value.
with items recognised atcost,
The presentation
currency isthe British Pound and the level ofrounding
used in the report is to the nearest %000.
The financial statements
have been prepared
in accordance with the Charities SORP (FRS102),FRS102
and the Charities Act 2011and UK Generally
Accepted Practice.
The Group represents
apublic benefit entity as defined by FRS102.
The Trustees consider that there are no material uncertainties
about the
asagoing concern.
Group's or School's ability to continue
Basis ofconsolidation
The consolidated
SoFA, the consolidated
balance sheet and the consolidated
statement
ofcash flows include
the financial statements
ofthe Group made up to31August 2021.

ot es to the financial statements
for the year ended 31August
2021(continued)
1 Accounting
policies (continued)
The Group holds the following financial assets and liabilities:
Assets:
Fixed Asset investments
Short term debtors and accrued income
Short term (&1year) treasury
deposits, all with Barclays Bark pic.Deposits with a maturity
date ofless than
3months after the balance sheet date are included as cash atbank and in hand in the balance sheet, and as
cash and cash equivalents
in the statement ofcash flows. Deposits with amaturity
date of more than 3
months
after the balance sheet date are included as bank term deposits in the balance sheet.
Liabilities:
Bank loans
Short term creditors
Financial assets are recognised when the Group becomes contractually entitled toreceive cash or other
financial assets from a third party.
Financial liabilities are recognised when the Group incurs alegal or constructive
obligation to deliver cash or
another financial asset to a third party.
Financial assets and liabilities, both short- and long-term,
are initially
measured
at transaction
price and are
subsequently
measured
at amortised
cost, except for investments
which are measured
at fair
value.
Liquid Resources
These are cash or investments
which can be withdrawn
within 3months,
School Trust Funds
.
These trust funds represent
funds donated to the School for specific purposes. Further details
ofeach fund are
disclosed in note 13.
Fund accounting
Unrestricted
funds are available touse tofurther any ofthe purposes
oEthe Charity. Designated
funds are
unrestricted
funds which the trustees have decided at their discretion
Restricted funds are tobe used in accordance with specific instructions
ofeach fund are disclosed in note 13.
to set aside for aspecific purpose.
imposed by the donors. Further details

ot es to the financial state ments
for the
ments
for the
year ended 31August 2021(continued)
2 Income and Endowments and Charitable Adivities 2021 2021 2D2D 2020
Unrestricted Restricted Unrestricted Restricted
6000 6000 6000 EOOD
Donations and Legacy income 886 109 793 1,060
School fee income comprised:
Gross Fees 26,125 24,565
Less; Bursary costs (1,119) (142) (1,009) ('i42)
Scholarships (260) (226)
Staff fee remissions ' (174) (183)
24,572 (142) 23,147 ('142)
3 Charitable
activities - other unrestricted
income 2021 2020
8NO f900
Other educational
income
comprised:
Fee insurance
receipts
15 13
Registration
fees
192 167
Courses and other tuibon 10 9
Other 107 45
324 234
Other ancillary income comprised:
Refectory receipts and other income
Other income comprised:
Profit on disposal offixed assets
Other trading activities comprised:
28
~28~
UCS Facilities - turnover
UCSIS - turnover
978 1,154
440
Other - Cor'onavirus
Job
Retention Scheme Grant i"CJRS")' 133 153
Other - UCSISDeferred Tax 32 12
Other - Commission 1 3
1,144 1,762
"There were no unfulfilled
assistance during the year.
conditions in respect ofthe CJRS grant income and this is the only form ofgovernment
4 Investments
-gross income
2021 2021 2020 2020
Unrestricted Restricted Unrestricted Restricted
QNO 6IOO f800 6000
Bank interest receivable 19
Dividends 38
38 19

penditure
Staff Other 2021 2020
costs costs
6l00 6000 6000 f000
Raising funds (unrestricted
expenditure):
UCSFacilihes 234 682 722
UCSIS 167 167 503
Loan interest and bank charges 128 128 182
Costs ofgenerating
voluntary
income
119 63 182 141
Financing costs arising from Advance FeeScheme 26 26 30
Teaching Activities
Ages 11-18 Ages 7-10 Ages 4-6 2021 2020
6IOO 8XIO 6l00 6t00 f800
Charitable
activities:
Teachers' payroll and pensions costs 9/26 2,070 1,019 12,915 12+36
Other teaching costs 1,025 251 84 1/60 1,261
Teaching support staff payroll and pensions costs 726 200 76 1,002 1,016
Teaching costs 11/77 2/21 1,179 15,277 14,813
Staff and pupil welfare - payroll costs 562 109 671 567
Staff and pupil welfare - non-payroll costs 579 86 20 685 523
Staff and pupil welfare costs 1,141 195 20 1456 1,090
Property running
costs - payroll costs
660 182 69 911 878
Property
running
costs - non-payroll
costs 1,959 215 145 2@19 1,983
Property running
costs
2,619 397 214 3,230 2,861
Administrative
support
—payroll costs
1,035 285 191 1,511 1,417
Administrative
support - non-payroll
costs 679 25 7 711 745
Administrative
support costs
1,714 310 198 2,222 2,162
Grants, awards and prizes 103 2 105 63
Governance
costs
33 9 39
Depreciation 2,450 95 69 2,614 2,704
Total Charitable
Expenditure
19,637 3/29 1,6SO ~24846 ~23,732
2021 2021 2020 2020
Unrestricted Restricted Unrestricted Restricted
6000 6I00 f000 f'000
15 90 4 59

Coinparativesfor2020 Teaching Teaching Activities
Ages 11-18 Ages 7-10 Ages 4-6 2020
f000 8000 f000 8000
Charitable
activities:
Teachers' payroll and pensions costs 9,512 2,058 966 12,536
Other teaching costs
Teaching support staff payroll and pensions costs
Teaching costs
933
731
11,176,
241
206
2,505
87
79,
. 1,132
1,261
1,016
14,813
Staff and pupil welfare - payroll costs 465 102 567
Staff and pupil welfare - non-payroll costs 428 80 15 '523
Staff and pupil welfare costs 893 182 15 1,090
Property running
costs - payroll costs
632 178 68 878
Property running
costs - non-payroll
costs 1,585 250 148 1,983
Property running
costs
2,217 428 216 2,861
Administrative
support -payroll costs
956 269 192 1,417
Administrative
support - non-payroll
costs 704 29 12 745
Administrative
support costs
1,660 298 204 2,162
Grants, awards and prizes 60 3 63
Governance
costs
30 9 39
Depreciation 2,510 120 74 2,704
Goodwill amor tisation
Total Charitable Expenditure 18,546 3,545 1,641 23,732
Seiiior School, 254 (2020 - 255)for the Junior Branch and 96(2020- 98)for th e Pre-Prep.
2021 2020
Net income on the Statement ofFinancial Activities includes: 6N)0 6000
Audit fees - included
in Governance
costs
Audit fees - forUCS Facilities, included
in costs ofraising funds
35'5 32
5
Audit fees - for UCSIS, .included in costs ofraising funds 4 4
Other fees toauditors 7 6
Lease payments
recognised
as an expense - included in property
running costs 80 80
Profit on disposal offixed assets (28)

Staff costs
2021 2020
EOOD -EOOD
The costs ofemploying staff in the year are analysed below:
Wages and salaries
Social security costs
Employer pension contributions
13,489
1,441
2,657
12,984
1,402
2,573
17,587 16,964
The average number of employees in the year was: 2021 2020
Teaching staff - Senior School 142 136
Junior Branch 30 31
Pre-Prep 22 23
Support staff 157 170
UCSFacilities 45 47
396 407
The number ofemployees in
E60,000was:
the G roup whose annualis ed
emo
luments
(excluding pensio
n costs) exceede d
E60,001 -f70,000 2021
32
2020
32
E70,001 - E80,000
E80,001-f90,000
16
2
14
3
E90,001 - E100,000 2 3
E100,001 - E110,000 2 1
E110,001 - E120,000 1
E170,001 - f180,000 1
Key management
personnel
The trustees have delegated day-to-day management ofthe operations ofthe schools to the Headmaster, who
isassisted by his senior leadership team. The senior leadership team comprises the Heads ofthe Junior Branch
and the Pre-Prep, the Vice-Master and the Director of Finance &Operations. Total remuneration and benefits
received by the Headmaster
and
E922,000(2020 - f1,034,000).
the senior leadership team (together "key management personnel" )was

Tangible fixed assets - Group
Freehold Short Co-owned Plant and Total
Property Leasehold Property Equipment
Property
6000 6000 6000 6000 OOOO
Cost at1September 2020
Additions
Disposals
Cost at31August 2021
54,865
1,078
(5,939)
50,004
943 65
65
5,519
559
(459)
5,619
61,392
1,637
(6,398)
56,631
Depreciabon
at 1September 2020
Charge for'year
Disposals
Depreciation
at 31August 2021
28,899
1,788
(5,939)
24,748
650
47
697
3,240
836
(459)
3,617
32,789
2,671
(6,398)
29,062
Net BookValue at31August 2021 246 65 2,002 27+69
Net Book Value at 1September 2020 25,966 293 65 2,2?9 28,603
Tangible fixed assets -Charity
. Freehold Short Co-owned Plant and Total
Property Leasehold Property Equipment
Property
6000 6000 FOOO 680
Cost at1September 2020
Additions
Disposals
Cost at31August 2021
54,865
1,078
(5,939)
50,004
370
370
65
65
5,122
558
(459)
5,221
60,422
1,636
(6,398)
~55,665
Depreciation
at1September 2020
Charge for year
Disposais
Depreciation
at31August 2021
28,899
1,788
(5,939)
24,745
124 - 3,018
780
(459)
3,339
31,994
2,615
(6,398)
~25,211
Net BookValue at31August 2021 25,256 246 65 1W2 2'7,449
Net Book Value at 1September 2020 25,966 293 65 2,104 28,428
Fixed Asset Investments -Group
2021 2020
Fair value at 1September
Additions at cost
Net realised and unrealised
Fair value at31August
gains/(losses) inyear 6000
980
37
103
1,120
6000
949
37
(6&)
980
Cost as at31August 990 948

Other Total
investments
(at market
value)
Balance at 1September 2020
Additions
at cost
Net realised and unrealised
gains in year
Balance at 31August 2021
EOOD
980
37
103
~1,120
EOOD
980
. 37
103
~1,120
Realised and unrealised
gains
and losses are taken tothe SoFAin the year in which they arise.
Analysis ofOther Investments held at31August 2021-Group and Charity
Investments comprising more than 5%oftotal other investments: 2021 2020
Schroder Charity Multi Asset Fund 8)00
989
EOOD
891
Cash 102 60
Other investments
by asset
class; 2021 2020
6000 6000
UKEquities 96 95
Overseas Equities 611 510
Bonds 86 80
Multi-asset funds 17 30
Other 183 182
Cash 127 83
1,120 980

2021 2020
6000 EOOD
Charitable
activities
Total income
452
452
Raising funds (167) (503)
Donation to University College School (167) '(51)
Net expenditure ~(167) (."))
Total assets
Total liabilities
Net liabilities
546
(732)
(186)
931
(952)
(51)

Turnover

are summarised
below:
,
sae ens,
2021 2020
6000 6000
Cost ofsales
Administrative
Profit
Distribution
to
Retained Profit
expenses
UCS
978
(520)
(129)
329
(329)
1,154
(533)
(176)
445
(445)
Total assets
Total liabilities
Net assets
329
(329) .
365
(365)
Debtors
Group Group Charity Charity
2021 2020 2021 2020
6000 6000 6IQQ 6000
School fees
Loans tostaff
Prepayments
and accrued income
FECT
UCSIS
UCS Facilities
Othe~ debtors
24
216
600
76
209
1,002
675
1,048
24
216
591
223
673
76
76
209
1,002
675
171
644
101'
1,049 3,010 1,803 2,878

Creditors: amounts
falling due within one year
Group Group Chazity Charihj
2021 2020 2021 2020
6000 f800 GNNI 8)00
Trade creditors
Bank ofIreland loan
Fees in advance (note 12)
Taxation and social security
Refundable
deposits
Accruala
Other creditors
1,169
877
534
368
1,471
729
2,156
1,861
877
662
364
1,469
930
1/24
1,134
877
534
368
1,471
211
2,122
1,525
877
662
364
1,469
419
1,287
'
7@04 7,487 6,717 6,603

Group Group Charity Charity
2021 2020 2021 ' 2020
6000 f.'000 6000 5000
Co-ownership
loan
Bank ofIreland loan
Fees in advance
65
636
1,131
1+32
65
1,513
1,080
2,658
65
65
636
1,513
1,131,1,080
lg32
2,658
nk loans in total are repayable over periods as shown below:
2021 2020
After 5years
Within 2to5yars
Within 1to2years
6000
65
636
6000
65
636
877
Within 1year 701
877
1478
877
1,578 2,455

rents may enter into acontract topay to the School the equivalent
ese advance payments
canbe returned
in certain circumstances.
s will be applied as follows:
ofbetween 3and 30terms' tuition fees in advance.
Assuming
pupils remain in the School, these advance
2021 2020
After 5years
Within 2to5years
Within 1to2years
6000
276
548
307
6000
224
448
408
Within 1year 1.131
534
1,080
662
1,665 1,742
Balance at 1September 2020
New contracts
Balance at 1September 2020
New contracts
6000
1,742
Amounts accrued tocontracts 582
26
Amounts
Balance
credited to termly fee invoices
at31August 2021
2,350
(685)
1,665

Unrestricted
funds - Group
Fixed
Accumulated Assets Total
Fund Fund
E000 EOOO EOOO
Balance at 1September 2020
Surplus for the year
Transferred
from restricted funds
Transfer toFixed Assets Fund
Balance at31August 2021
1,434
1,017
1,781
(120)
4,112
23,870
120
23,990
25,304
1,017
1,781
~28,102

restricted
funds-Chit
ary Fixed
Accumulated Assets Total
Fund. - Fund
Balance at 1September 2020
Surplus for the year
Transferred
from restricted funds
Transfer toFixed Assets Fund
Balance at31August 2021
EOOO
1,485
1,152 .
1,781
(120)
4,298
EOOO
23,870
120
23,990
EOOO
25+55
1,152
1,781
~28,280

stricted funds -Group and Charity
Balance at Transfer Income Realised Expenditure Balance at
1September offunds and 31August
2020 unrealised 2021
gains
EOOO EOOO EOOO EOOO EOOO
School Trust Funds
Prize Fund
Bursary Fund
Retired Masters' Fund
CILTFund
Project Kl
519
315
156
2
25
20
108
6
55
33
16
(81)
(143)
(8)
(2)
513
313
170
Sixth Form Project 1,781 (1,781)
Eldar Tuvey Economic Research Grant
Total School Trust Funds
2,798 (1,781) 12 (2341 ~3,033

Balance at Cash flow Balance at
1 September 31August
2020 2021
6000 660 680
Cash atBank and in hand 4,526 3,896 8,422
4+26 3,896 8,422
Tangible Investments
'
Net current Long-term 2021 2020
fixed and assets/ liabilifles Total Total
assets goodwill liabilities)
Restricted Funds 6000 6000 6000 6000 6NO 6000
School Trust' Funds 1,120 (87) 1,033 2,798
Unrestricted Funds
Accumulated
Fixed Assets
Fund
Fund
2,001
25,568
3,242
(877)
(I,'l31)
(701)
4,112
23,%0
1,434
23,870
27,569 1,120 2,278 (1,832) 29,135 28,102
Tangible Investments Net current Long-term 2021 2020
fixed and assets/ liabilities Total Total
assets goodwill (liabilities)
Restricted Funds 6000 6000 6000 6000 6000 6000
School Trust Funds 1,120 (87) 1,033 2,798
Unrestricted Funds
Accumulated
Fixed Assets
Fund
Fund
1,881
25,568
3,548
(877)
(1,131)
(701)
4,298
23,990
1,485
23,870 .
27,449 1,120 2,584 (1,832) 29,321 28,153