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2022-07-31-accounts

Reports
Legalandadministrativeinformation 1
Keymanagementpersonnel,andprofessionaladvisors 2
StrategicReport 3
Statementofcorporategovernanceandinternalcontrol 20
Statementofregularity,proprietyandcompliance 28
StatementoftheresponsibilitiesofthemembersoftheBoard 29
Independentauditor'sreporttothemembersoftheBoardofRichmondand
HillcroftAdultandCommunityCollege 31
Reportingaccountant'sassurancereportonregularity 35
FinancialStatements
Statementofcomprehensiveincomeandexpenditure 36
Statementofchangesinreserves 38
Balancesheet 39
Statementofcashflows 40
Principalaccountingpolicies 41
Notestothefinancialstatements 47

UtilityandScope 2020/21UK 2021/22UK
consumption(kWh) consumption(kWh)
Naturalgas(Scope1) 1,435,661 1,337,903
Grid-suppliedelectricity(Scope2) 662,763 695,481
Total 2,098,424 2,033,384

UtilityandScope 2020/21UKemission 2021/22UKemission
(tCO2e) (tCO2e)
Naturalgas(Scope1) 262,956 243,753
Grid-suppliedelectricity(Scope2) 140,724 134,492
Total 403,680 378,245
2020/21 2021/22
TotaltCO2eemissions 403,680 378,245
Averageheadcountemployeesfortheyear 443 313
Intensitymetric 911 1,208

KeyPerformanceIndicator Measure/Target Actualfor2021/22
FinancialHealth Good Requires
Improvement
Ofstedrating Outstanding Good
StudentAchievement 87.3% 91.7%
StudentNumbers 7,300 7,423
EBITDAas%ofIncome 2.82% -7.07%

Expiryof
termof
office
Termof
office
Dateof
resignation
Dateof
resignation
Statusof
appointment
WorkingGroups/
Committeesserved
(2021/22)
Attendance
recordfor
period
concerned
MrMark
Albrow
31102021 4years 31 102021 Independent 1ofapossible1
MrRichard
Brewster
30062023 4years n/a Independent AuditCommittee,Search&
GovernanceCommittee,
RemunerationCommittee
10ofapossible
10
2of2Audit
Committee
Quality&Standards
Committee,Search&
MsKate
Clarke
01042024 4years n/a Independent GovernanceCommittee,
RemunerationCommittee,
13ofapossible
14
Women'sEducation
SteeringGroup
MsHelen
Darracott
01102021 4years 19 102021 Independent 1ofapossible1
Search&Governance
MsGabrielle
Flint
n/a n/a n/a Principal&
Chief
Executive(ex
officio)
Committee,Quality&
StandardsCommitteeas
member.Women's
EducationSteeringGroup.
AllotherCommittees(not
10ofapossible
10
Audit)asex-officio
ProfAndrew Search&Governance
George
(Chairofthe
Board)
01102024 4years n/a Independent Committee(Chair),
RemunerationCommittee,
CapitalProjectSteering
12ofapossible
14
Group
MrDavid
Izett
01042024 4years n/a Independent Finance&Resources
Committee,CapitalProject
SteeringGroup
13ofapossible
14
Quality&Standards
MsJane
O'Shea
13072023 4years n/a Independent Committee,CapitalProject
SteeringGroup,Women's
15ofapossible
15
EducationSteeringGroup
Search&Governance
Committee,Quality&
MsFarah
Rachlin
20102024 4years 24 032022 Independent StandardsCommittee
(Chair),Remuneration
Committee,CapitalProject
13ofapossible
14
SteeringGroup,Women's
EducationSteeringGroup

Expiryof
termof
office
Termof
office
Dateof
resignation
Dateof
resignation
Statusof
appointment
WorkingGroups/
Committeesserved
(2021/22)
Attendance
recordfor
period
concerned
AuditCommittee,Search&
MsSharon
Raj
20052024 4years n/a Independent GovernanceCommittee,
RemunerationCommittee,
Women'sEducation
13ofapossible
13
SteeringGroup
MrGraham
Tharp
1412
2025**
4years n/a Staff Finance&Resources
Committee
11ofapossible
11
Search&Governance
committee,Remuneration
MrNigel
Ware
31072023 2years n/a Independent Committee,Finance&
ResourcesCommittee
18ofapossible
18
(Chair),CapitalProject
SteeringGroup
10ofapossible
MrNick
Jones
13032025 4years n/a Independent AuditCommittee,Finance
&ResourcesCommittee
11
2of2Audit
7ofapossible9
MrDave
Munby
13032025 4years n/a Independent AuditCommittee 3of3Audit
Committee
MrPaul
Simmons
13032025
*
4years 14 072022 Student Finance&Resources
Committee
8ofapossible
11
MsClaire
O'Donnell
23032026 4years n/a Independent Quality&Standards
Committee
2ofapossible2
MsRenuka
Fernando
23032026 4years n/a Independent Finance&Resources
Committee
3ofapossible4
2ofapossible2
MrJohn
Riglin
23032026 4years n/a Independent AuditCommittee 1of1Audit
Committee
MsElizabeth
Ayles
31072023 1year n/a Co-opted AuditCommittee 2of2Audit
Committee

Date: 21 December 2022

21

2022 2021
Notes £'000 £'000
Income
Fundingbodygrants 1 6,025 5,410
Tuitionfeesandeducation
contracts 2 1,547 1,789
Othergrantsandcontracts 3 14 139
Otherincome 4 457 601
Investmentincome 5 292 202
Totalincome 8,335 8,141
Expenditure
Staffcosts 6 6,277 6,242
Otheroperatingexpenses 7 2,518 2,217
Depreciation 9 895 830
Interestpayable 16 427 336
Totalexpenditure 10,117 9,625
Deficitbeforeothergainsand
losses (1,782) (1,484)
Deficitbeforetax (1,782) (1,484)
Taxation 8
Deficitfortheyear (1,782) (1,484)
Actuarialgaininrespectofpension
schemes 16 7,779 2,259
TotalComprehensive
incomefortheyear 5,997 775
Representedby:
Unrestrictedcomprehensive
income 5,997 775
5,997 775
Income
and Restricted Restricted
expend Revalua Benefac Restricted Endow-
-iture -tion -tion other ment
account reserve fund funds fund Total
£'000 £'000 £'000 £'000 £'000 £'000
Balanceat1August2020 33,210 5,083 17 1,068 3 39,381
Deficitfromtheincomeand
expenditureaccount (1,484) - - (1,484)
Othercomprehensiveincome—
Actuarialgaininrespectof
pensionschemes 2,259 - 2,259
Transfersbetweenrevaluationand
incomeandexpenditurereserves 89 (89)
Totalcomprehensiveincomefor 864 (89) 775
theyear
Balanceat31July2021 34,074 4,994 17 1,068 3 40,156
Deficitfromtheincomeand
expenditureaccount (1,782) (1,782)
Othercomprehensiveincome—
Actuarialgaininrespectof 7,779 7,779
pensionschemes
Transfersbetweenrevaluationand
incomeandexpenditurereserves 89 (89)
Totalcomprehensiveincomefor
theyear 6,086 (89) - 5,997
Balanceat31July2022 40,160 4,905 17 1,068 3 46,153

2022 2022 2021 2021
Notes £'000 £'000 £'000 £'000
Non-currentassets
Tangiblefixedassets 9 52,839 52,790
Currentassets
Tradeandotherreceivables 10 431 742
Cashandcashequivalents 15 2,741 4,124
3,172 4,866
Creditors-amountsfallingdue
withinoneyear 11 (2,287) (3,701)
Netcurrentassets 885 1,165
Totalassetslesscurrent
liabilities 53,724 53,955
Creditors-amountsfallingdue
aftermorethanoneyear 12 (6,570) (5,733)
Provisions
Netpensionliability 16 (1,001) (8,066)
Totalnetassets 46,153 40,156
Restrictedreserves
Benefactionfund 17 17
Endowmentfund 3 3
Otherrestrictedfunds 1,068 1,068
1,088 1,088
Unrestrictedreserves
Incomeandexpenditurereserve 40,160 34,074
Revaluationreserve 4,905 4,994
TOTALRESERVES 46,153 40,156

2022 2021
Notes £'000 £'000
Cashflowfromoperatingactivities
Deficitfortheyear (1,782) (1,484)
Adjustmentfornon-cashitems
Depreciation 895 830
Decrease/(increase)intradeandotherreceivables 311 (213)
(Decrease)/increaseincreditorsduewithinoneyear (1,414) 222
Increaseincreditorsdueafteroneyear 837 359
Pensionscostslesscontributionspayable 714 609
Adjustmentforinvestingorfinancingactivities
Investmentincome (1)
Netcashflowfromoperatingactivities (440) 323
Cashflowsfrominvestingactivities
Investmentincome(excludingpension) 1
Paymentsmadetoacquirefixedassets (944) (580)
(943) (580)
Decreaseincashandcashequivalentsintheyear (1,383) (257)
2022 2021
£'000 £'000
Cashandcashequivalentsat1August2021 15 4,124 4,381
Cashandcashequivalentsat31July2022 15 2,741 4,124

undingbodygrants
2022 2021
£'000 £'000
Recurrentgrants
EducationandSkillsFundingAgency-adult 419 641
EducationandSkillsFundingAgency16-18 77 78
GreaterLondonAuthority-DevolvedGrant 5,079 4,278
Specificgrants
Releaseofdeferredcapitalgrants 233 162
EducationandSkillsFundingAgency—ALLBursary 55 74
Teachers'PensionSchemecontributiongrant 162 177
6,025 5,410

Tuitionfeesandeducationcontracts
2022 2021
£'000 £'000
Adulteducationfees 1,276 1,214
Feesforloansupportedcourses 176 223
Totaltuitionfees 1,452 1,437
Educationcontracts 95 352
Total 1,547 1,789
3. Othergrantsandcontracts
2022 2021
£'000 £'000
Othergrantsandcontracts 1 6
CoronavirusJobRetentionSchemegrant 4 125
CovidTestinggrant 9 8
14 139

Otherincome
2022 2021
£'000 £'000
Otherincomegeneratingactivities 338 213
Crecheincome 46 20
Rentincome 1 333
Otherincome 72 35
457 601

5. Investmentincome
2022 2021
£'000 £'000
Bankinterestreceivable 1
Netreturnonpensionscheme(note16) 291 202
292 202

2022 2021
No No
Teachingstaff 176 301
Non-teachingstaff 137 142
313 443
2022 2021
£'000 £'000
Wagesandsalaries 4,128 4,334
Socialsecuritycosts 329 313
Otherpensioncosts 1,444 1,336
Payrollsubtotal 5,901 5,983
Contractedoutstaffingservices 376 259
Totalstaffcosts 6,277 6,242

2022 2021
No No
ThenumberofkeymanagementpersonnelincludingtheAccounting
Officerwas: 4 4

Keymanagement Keymanagement Otherstaff
personnel
2022 2021 2022 2021
£65,001 -£70,000p.a. 1 1
£75,001 -£80,000p.a. 2 2
£95,001 -£100,000p.a. 1 1
4 4
2022 2021
£'000 £'000
Salaries 324 322
Pensioncontributions 71 70
NationalInsurance-Employer'scontributions 41 40
Totalemoluments 436 432
2022 2021
£'000 £'000
Salaries 97 97
Pensioncontributions 23 23
Totalremuneration 120 120

2022 2021
£'000 £'000
Principal'sbasicsalaryasamultipleofthemedianofallstaff 3.2 4.4
Principal'stotalremunerationasamultipleofthemedianofallstaff 3.4 4.7

Otheroperatingexpenses
2022 2021
£'000 £'000
Teachingcosts 826 634
Non-teachingcosts 944 847
Premisescosts 748 736
Total 2,518 2,217
2022 2021
£'000 £'000
Auditors'remuneration
Financialstatementsaudit 28 31
Otherservicesprovidedbythefinancialstatementsauditor 6 6
(RegularityandTeachers'PensionsAudit)
Internalaudit 13 12
Hire ofassetsunderoperatingleases 22 65

Tangiblefixedassets
Equipment, Assetsinthe
Freeholdland fixturesand courseof
andbuildings fittings construction Total
£'000 £'000 £'000 £'000
Costorvaluation
At1August2021 55,010 522 455 55,987
Additions 314 315 315 944
Disposals (1) (9)
-
(10)
At31July2022 55,323 828 770 56,921
Depreciation
At1August2021 3,126 71 3,197
Chargefortheyear 731 164 895
Eliminationinrespectofdisposals (1) (9) (10)
At31July2022 3,856 226 4,082
Netbookvalueat31July2022 51,467 602 770 52,839
Netbookvalueat31July2021 51,884 451
455
52,790
Cost 127,240
Aggregatedepreciationbasedoncost (114,516)
Netbookvaluebasedoncost 12,724

Tradeandotherreceivables
2022 2021
£'000 £'000
Amountsfallingduewithinoneyear
Tradereceivables 259 440
Otherdebtors 8 4
Prepaymentsandaccruedincome 162 296
Benefactionaccount 2 2
431 742

Creditors:amountsfallingduewithinoneyear
2022 2021
£'000 £'000
Tradepayables 216 322
Otherpayables 33 33
Othertaxationandsocialsecurity 91 89
Accrualsanddeferredincome 895 1,145
Deferredincome—governmentcapitalgrants 233 162
AmountsowedtotheEducationandSkillsFundingAgency 819 1,950
2,287 3,701
2022 2021
£'000 £'000
Deferredincomeat1August 458 554
Releasedfrompreviousyears (458) (554)
Resourcesdeferredduringtheyear 510 458
Deferredincomeat31July 510 458

Creditors:amountsfallingdueaftermorethanoneyear
2022 2021
£'000 £'000
Deferredincome—governmentcapitalgrants 5,620 5,373
AmountsowedtotheEducationandSkillsFundingAgency 950
6,570 5,373

2022 2021
£'000 £'000
Equipment
Notlaterthanoneyear 32 37
Laterthanoneyearandnotlaterthanfive
years 22 54
54 91

Provisions
Defined
benefit
obligations Total
£'000 £'000
At1August2021 8,066 8,066
Movementintheyear(note16) (7,065) (7,065)
At31July2022 1,001 1,001
Cashandcashequivalentsandreconc iliationofnetdebt
At1 At31
August July
2021 Cashflows 2022
£'000 £'000 £'000
Cashandcashequivalents 4,124 (1,383) 2,741
4,124 (1,383 2,741

2022 2021
Total Total
£'000 £'000
Teachers'PensionScheme 445 456
contributionspaid
LocalGovernmentPensionScheme:
.Contributionspaid 421 405
.FRS102(28)charge 578 475
ChargetotheStatementof
ComprehensiveIncome 999 880
Totalpensioncostforyearwithinstaff
costs(note6) 1,444 1,336

At31July At31July
2022 2021
Rateofincreaseinsalaries 2.50% 2.55%
Futurepensionincreases 2.75% 2.80%
Discountrateforschemeliabilities 3.40% 1.60%
Inflationassumption(CPI) 2.75% 2.80%
At31July At31July
2022 2021
Years Years
Retiringtoday
Males 21.0 21.6
Females 23.5 24.3
Retiringin20years
Males 22.3 22.9
Females 24.9 25.7

Sensitivityanalysisisprovidedbelow: 2022
Approx
monetary
amount
(£'000's)
Discountrate+0.1% 18,089
Discountrate-0.1% 18,890
Mortalityassumption—1yearincrease 19,192
Mortalityassumption—1yeardecrease 17,805
CPIrate+0.1% 18,491
CPIrate-0.1% 18,479

Valueat Valueat
31July 31July
2022 2021
£'000 £'000
Equityinstruments 10,237 11,123
Gilts 214 380
Bonds 2,586 2,444
Property 2,277 1,753
Cash 216 696
Multi-assetfund 1,954 1,698
Totalfairvalueofplanassets 17,484 18,094
Actualreturnonplanassets (730) 3,008
asfollows:
2022 2021
Total Total
£'000 £'000
Fairvalueofplanassets 17,484 18,094
Presentvalueofplanliabilities (18,485) (26,160)
Netpensionsliability (1,001) (8,066)

asfollows:
2022 2021
Total Total
£'000 £'000
Amountsincludedinstaffcost
Currentservicecost (999) (880)
Pastservicecost
Total (999) (880)
Amountsincludedininvestmentincome 291 202
Amountsincludedininterestcosts (416) (331)
Administration expenses (11) (5)
Netinterestcost (136) (134)
Returnonpensionplanassets (1,021) 2,806
Experiencegains/lossesarisingondefinedbenefitobligations (1,792) 549
Changesinassumptionsunderlyingthepresentvalueofplanliabilities 10,592 (1,096)
AmountrecognisedinOtherComprehensiveIncome 7,779 2,259

Movementinnetdefinedbenefitliabilityduringyear
2022 2021
Total Total
£'000 £'000
Netdefinedbenefitliabilityinschemeat1August (8,066) (9,716)
Movementinyear:
.Currentservicecost (999) (880)
.Employercontributions 421 405
.Netinterestonthedefinedliability (136) (134)
.Actuarialgain 7,779 2,259
Netdefinedbenefitliabilityat31July (1,001) (8,066)

Assetandliabilityreconciliation
2022 2021
Total Total
£'000 £'000
Definedbenefitobligationsat1August 26,160 24,607
Currentservicecost 999 880
Interestcost 416 331
ContributionsbySchemeparticipants 109 109
Changeindemographicassumptions (973) (311)
Changesinfinancialassumptions (9,619) 1,407
Estimatedbenefitspaid (399) (314)
Experience(losses)ondefinedbenefitobligations 1,792 (549)
Definedbenefitobligationsat31July 18,485 26,160

Changesinfairvalueofplanassets
2022 2021
Total Total
£'000 £'000
Fairvalueofplanassetsat1August 18,094 14,891
Interestonplanassets 291 202
Returnonplanassets (1,021) 2,806
Employercontributions 421 405
ContributionsbySchemeparticipants 109 109
Estimatedbenefitspaid (399) (314)
Administrationexpenses (11) (5)
Fairvalueofplanassetsat31July 17,484 18,094

Learnersupportfunds
Year Year
ended ended
31July 31July
2022 2021
LearnerSupportFunds £'000 £'000
OtherLearnerSupportFunds(AdvancedLearnerLoansBursary)
Grantreceived—currentyear 76 233
Less:Disbursedtostudents (53) (45)
Less:Administrationfee (1) (18)
Less:Retainedincome (23)
Underspendfortheyear 22 147

CapitalCommitments
2022 2021
£'000 £'000
Commitmentscontractedforat 31 July 30 0