2020-03-31-accounts - Centre For Studies On Inclusive Education Limited

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CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD

ANNUAL REPORT AND FINANCIAL STATEMENTS

31 MARCH 2020

Charity Number 327805 Company Registration Number 02253521

CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

CONTENTS	PAGE
Reference and administration details of the charity and its
advisors	2
Key Facts about CSIE	3
Our year in numbers	4
Trustees’ annual report	5
Independent Examiner’s Report	12
Statement of financial activities (including income and
expenditure account)	13
Balance sheet	15
Notes to the financial statements	16

CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD

Reference and administration details of the Charity and its advisors

YEAR ENDED 31 MARCH 2020

Status

The Centre for Studies on Inclusive Education Limited is a company limited by guarantee incorporated on 9 May 1988 and a registered UK charity. The governing document is its Memorandum and Articles of Association.

Directors and Trustees

Brigid Jackson-Dooley Chair Sue Sanders Secretary Mark Jennett Jo Palmer-Tweed Clinton Lane Anna Kelmishkeyt Sharon Smith Alvin Jeffs resigned 17 September 2019

Registered Office

The Park Centre Daventry Road Knowle Bristol BS4 1DQ

Independent Examiner

Joanne Trowbridge Bristol Community Accountants CIC The Park Centre Daventry Road Knowle Bristol BS4 1DQ

Bankers

Lloyds TSB CAF Bank 39 Threadneedle Street 25 Kings Hill Avenue London Kings Hill EC2R 8AU West Malling Kent ME19 4JQ

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TRUSTEES REPORT

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Key Facts about CSIE

CSIE is a registered charity (327805) and registered company (2253521).
Founded in 1982, CSIE has been at the forefront of developments in inclusive education for 37 years.
The Centre works to promote equality and eliminate discrimination in education for everyone regardless of age, ability, sex, gender identity, sexual orientation, culture/ethnicity, socioeconomic background, religion or belief.
CSIE activities aim to raise public awareness and transform education, so that everyone can be safe, included and learning in schools and other educational settings. In addition to lobbying and campaigning activities, the Centre provides training & consultancy nationally and internationally, engages in research and produces resources, some of which are used throughout the world.
CSIE has a reputation for being at the cutting edge of educational change; staff are regularly invited to speak at conferences and other events, contribute to round table discussions or be interviewed by journalists about current issues on inclusive education.
During the year under review most CSIE activities continued to address equality holistically. At the same time, activities focusing on disability equality or on lesbian, gay, bisexual and trans (LGBT) equality in education continued to be sustained.
Significant CSIE achievements in recent years include:
i. international award for Equality: Making It Happen, CSIE’s practical and user-friendly toolkit which helps schools reduce bullying, address prejudice and promote equality holistically (Innovative Practice Award 2016 from the Zero Project)
ii. 2018 report on developing inclusive higher education, widening participation for disabled students
iii. selection of IMAS project (IMproving ASsistance in Inclusive Educational Settings, a 2016/17 project in which CSIE was one of 5 European partners) as a “success story” by a panel of experts from the Directorate-General for Education, Youth, Sport and Culture of the European Commission.
iv. collaborative production of a short film on the effects of homophobic bullying, which continues to be used in the training of Ofsted inspectors.
CSIE continued to operate under reduced capacity throughout the year under review. It is anticipated that staffing levels will increase further when income has been secured to allow this.
In its 37-year history, CSIE has never employed more than three members of staff.

CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD TRUSTEES REPORT YEAR ENDED 31 MARCH 2020 OUR YEAR IN NUMBERS 37 YEARS OLD 964 FACEBOOK FOLLOWERS FROM 45 COUNTRIES 23,296 TWITTER FOLLOWERS I MEETING WITH THE QUEEN 529 CHILDREN AThENDED DISABILITY AWARENESS WORKSHOPS 95% FOUNDTHE WORKSHOP HELPFUL IO0+ RESOURCES FOR ONLINE EQUALITY HUB E23,366 TOTAL INCOME 2 PART-TIME MEMBERS OF STAFF OVER 1000 ADDITIONAL HOURS VOLUNTEERED

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TRUSTEES REPORT

YEAR ENDED 31 MARCH 2020

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31st March 2020.

Reference and administrative information set out on pages 2 & 3 form part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 2 published in October 2018, effective for accounting periods beginning on or after 1 January 2019.

Objects and Activities

The Charity's objects are to advance the education of children and young people at risk of discrimination in the United Kingdom and abroad, by promoting public knowledge in all matters concerning inclusive education in mainstream primary and secondary schools, early years settings, colleges, higher education institutions and other educational settings.

To do so in ways that promote equality, minimise discrimination and remove barriers to learning and participation for all children and young people irrespective of any differences, for example differences with regard to perceived ability, disability, socioeconomic background, sex, gender identity, sexual orientation, ethnicity, religion, or belief.

Structure Governance and Management

The charity is under the overall control and direction of the Council of Trustees, who meet quarterly.

All of the Trustees are experts in inclusive education in one way or another, with many additional skills and gifts to bring to the regular meetings and the progress of the charity. All Trustees are required to retire at the Annual General Meeting and are eligible for re-election at that time.

During this year, Alvin Jeffs stepped down from his Trustee role. CSIE remains grateful for his valuable contribution during the period that he was in office.

Dame Philippa Russell, DBE, had been a Trustee since the formation of CSIE and retired from the CSIE Council in September 2008. In recognition of her significant contribution to the development of inclusive education, and to the work and development of the Centre over the years, she has taken on the role of Patron of CSIE.

The Trustees delegate the day to day running of CSIE to Artemi Sakellariadis, Director.

Staffing

CSIE staff for the year under review were: Artemi Sakellariadis, Director Sarah Hobbs, Administrator

During the year under review CSIE continued to function under reduced capacity, employing only two members of staff. As a measure of comparison, it is worth noting that, in its 37-year history, CSIE has never employed more than three members of staff. Staff contractual hours had previously

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been reduced to 1 day a week each, at both staff’s own recommendation and with their full approval, as the final remaining means of reducing expenditure. Staff working hours were increased in December 2018, from a total of 2 to a total of 3.5 days a week for both staff. CSIE director Artemi Sakellariadis continued to work 4 days a week throughout the year under review, offering additional time in a voluntary capacity, to ensure that CSIE continues to function effectively and remains able to honour its commitments. It is anticipated that staffing levels will increase further, when income has been secured to allow this.

Four volunteers from Unite Students spent a day in the CSIE office in August. We are grateful to them for their time and support.

Summary of key activities undertaken and achievements

Findings from the Trends project research, exploring school placement trends of all local authorities in England, were presented at a national seminar in London in April 2019, attended by 65 delegates (representatives from the Department for Education (DfE), local authorities, schools, parents, voluntary organisations and more). The results were also presented at the British Educational Research Association (BERA) conference and European Conference on Educational Research (ECER) in September 2019. This project was funded by a grant from the British Academy, and we are grateful to them for their support.
The full Trends report was published online in July and is available free of charge at http://www.csie.org.uk/trends/report2019.pdf. A summary leaflet was produced and printed in August. The summary leaflet was disseminated through the National Network of Parent Carer Forums (NNPCF). A follow-up project is underway to provide further understanding of the initial findings.
CSIE’s director was invited to contribute to panel discussion as part of the LearnED event in Reading on 13 June, jointly organised by BESA (British Educational Suppliers Association) and the DfE.
CSIE responded to the Government’s Ofsted consultation on the education inspection framework 2019.
CSIE signed the open letter to Damian Hinds in May for more LGBT inclusion in education, initiated by the Accord Coalition. CSIE also signed the joint letter to The Times in October re: SEND funding and the joint SEC letter on the SEND report released in October.
CSIE continues to deliver Disability Awareness Workshops in schools, which receive incredibly positive feedback. During the year under review these workshops reached 529 pupils in London, Southampton and Derby. 95% of participants said, on anonymous feedback slips, that they found the workshop helpful. Some of the reasons they gave include being enlightened ‘to a whole new world of disability’ and they have learned about disability equality and ‘how to respect disabled people’. School staff describe how the training was ‘effective in getting across some important messages and it was enjoyable’.
CSIE continues to deliver policy reviews, curriculum reviews, equality audits, and offers tailored support to schools, for instance when needing support for tribunal hearings. Following a policy review for a school in Bedford, staff became actively involved in reviewing the online Knowledge Boxes produced for the IMAS II project (see below).

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CSIE supported Emersons Green Primary School’s campaign to keep the resource base open, both attending the public consultation event and writing to the Local Authority. The proposal to close the resource base was subsequently withdrawn.
CSIE continued to attend Special Educational Consortium (SEC) steering group meetings and SEN Policy Research Forum meetings during the year.
CSIE’s director attended the Westminster Education Forum policy conference on SEND provision in England.
CSIE was one of 200 organisations, out of 14,000 NCVO members, selected to attend a reception at Windsor Castle to celebrate 100 years of the NCVO. CSIE’s director attended and met the Queen, who thanked her for CSIE’s valuable work.
CSIE organised a screening of “Intelligent Lives”, a new film by Dan Habib during UK Disability History Month at UWE, Bristol. This was followed by a public discussion. Another screening was planned for Summer 2020 in Sheffield, but is now postponed due to Covid-19. The RTR Foundation provided CSIE with a grant for this screening, and we are grateful for their support.
The results of the Widening Participation project, exploring disabled students’ experiences of higher education, were presented in September to a University of Bristol panel.
CSIE developed a social media strategy and continues to engage regularly on Facebook and Twitter.
Following CSIE’s Innovative Practice Award of at the last Zero Project Conference on education, CSIE’s director was invited to speak at the Zero Project conference in Vienna in February. She presented as part of a “couch session” panel on day 1, which triggered a strong interest in CSIE and requests to contribute to the development of inclusive education in a number of countries, including Brazil, Jordan and Spain and promises of support in fundraising efforts.
CSIE’s director delivered an equality workshop at the Diverse Educators III conference in Slough in January 2020 which attracted extremely positive feedback from attendees and a strong interest in “Equality: Making It Happen”, CSIE’s equality toolkit for schools.
CSIE’s director gave a live interview at Voice of Islam radio station’s breakfast show in January, on racism in primary schools.
CSIE was invited to deliver a workshop for an international seminar in San Sebastian, Spain, which took place in February 2020.
The IMAS II project (IMproving ASistance in inclusive educational settings II) was presented at the ECER conference in September (poster as well as paper session). CSIE has continued to work on developing an online Knowledge Box for Learning and Support Assistants, on disabled children’s rights in education. CSIE was represented at project meetings in Portugal in May 2019 and Bulgaria in October 2019 and has been planning a project meeting in London for summer 2020. This is a two-year project, launched in October 2018, co-funded by the Erasmus+ programme of the European Commission (project number 2018-1-AT01KA202-039302).
CSIE’s director submitted a revised book chapter: “Inclusion and SEN: a dialogic inquiry into controversial issues” in Peer L and Reid G (eds.) Special educational needs: A Guide for Inclusive Practice (3rd edition) London: Sage

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Work on developing a new online equality hub, freely available to all schools, continued throughout the year. Existing resources have been collected, adapted as appropriate, and new resources created, in collaboration with primary and secondary schools. This new resource will be hosted on the TES website, the go-to platform for teachers, and is expected to be launched later in 2020. This project has been made possible with grants from the National Lottery Awards for All programme and the Goodall Foundation, to whom we remain grateful.

Pursuing Financial sustainability

The year under review was the seventh consecutive year in which CSIE received no core funding. Staff made extensive use of free advice offered to small charities and continued to seek ways to diversify CSIE’s income. Funding applications for core and project funding continued to be submitted to a range of charitable trusts and foundations.

During the year under review project funding has been received from the European Commission (for the IMAS II project), the Goodall Foundation (for the equality hub project) and the RTR Foundation (for the Intelligent Lives film screening planned for Sheffield). We also continued to work on the Equality Hub and Trends projects, with funding received in the previous year from The Big Lottery Community Fund and British Academy respectively, and we also received additional funding from Exeter University for additional work on the Trends project.

Public benefit

In engaging in the above range of activities, which support the development of inclusive education for all, CSIE work stands to improve the education experiences and, ultimately, life chances of children and young people at risk of discrimination or exclusion; it also stands to improve the experiences of adults who are at risk of discrimination and are members, or potential members, of schools or other learning communities. By encouraging schools and other educational settings to become responsive to the full diversity of people, CSIE work helps to ensure that children and young people can be safe, included and learning in schools and other educational settings. This is consistent with national policy stating aspirations of developing a more inclusive society.

Future plans

CSIE’s top priority for the year ahead is to secure funding that will enable the Centre to deliver all planned activities.

In the year ahead CSIE looks forward to: launching the new online equality hub; offering more screenings of the “Intelligent Lives” documentary; continuing to work on the IMAS II project, developing online resources for teaching assistants; supporting more schools to undertake an equality audit and prepare a plan of action; continuing to offer curriculum and policy reviews for schools; continuing to deliver disability awareness workshops for pupils; continuing to deliver equality workshops for educators; continuing to work with schools and community organisations to promote use of Equality: Making It Happen in this country and abroad; continuing to disseminate findings of the recent research on local authorities’ school placement trends and of disabled students’ experiences of higher education; sustaining links with other organisations and collaborating

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as appropriate; continuing to respond to government consultations and invitations to speak at events or write for publication; and maintaining an online presence at the cutting edge of developments in inclusive education.

Funding permitting, CSIE also has plans to: adapt Equality: Making It Happen for use in early years and/or further and higher education; publish a guide for parents on what current law says about inclusive education; offer a revised range of training packages for schools, local authorities, academy chains and community organisations wishing to advance equality; modernise the CSIE website; undertake collaborative research on the way national legislation is put into practice; publish revised editions of two CSIE resources (Developing a single equality policy for your school: a CSIE guide and The Welcome Workbook: a self-review framework for expanding inclusive provision in your local authority) and engage in new European projects if funding has been secured.

Financial position of CSIE

At the end of March 2020 Trustees were significantly concerned at the financial situation of CSIE, which at that point had no free reserves. In the intervening months Trustees have worked very closely with CSIE’s director, who undertook a running challenge and raised funds to keep CSIE solvent, in the first instance. An online event was held in June 2020 which brought together CSIE supporters from across the world, as a result of which short-term funding was secured to enable CSIE to honour its existing commitments, to put together a business plan for sustainability and growth, and to fundraise in line with this. At the point of writing this report in November 2020, CSIE has £16,413.45 held in cash, as well as £13,079 of assets as stock of publications. Trustees are fully aware of the financial challenge CSIE continues to face, will remain in regular contact with CSIE ‘s director and, together, monitor developments closely.

Reserves policy

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) held by the charity should be no more than six months of the overhead costs for the following year, which equates to £36,711 based on the budget approved for 2020-21. At this level, the Trustees feel that the current activities of the Charity can continue until new funding is secured.

Despite CSIE not having the target reserves of £18,356 at year end, during the course of 2020-21 CSIE’s financial health has begun to recover and replenishing reserves forms part of the new business plan.

The reserves policy further states that, should CSIE's income become insufficient to support the charity's obligations and charitable activities, reserve funds may be used to supplement this and, therefore, avoid serious disruption to charitable work. Should the level of reserves fall below that equivalent to 3 months' coverage of expenditure, absolute priority will be given to fund-raising activities.

Reserve funds are typically held as cash in a high interest deposit account. In an attempt to maintain instant access while benefiting from high interest, currently this is at Charities Aid Foundation (CAF) Bank.

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This policy is reviewed annually. It was last reviewed in March 2020 and will be reviewed again no later than March 2021.

Investment policy

The Trustees' policy on investments is to ensure the best return with interest payments while safeguarding the quality of the placement of funds.

Risk review

The Trustees have considered the possible major risks to the Charity and have established systems to mitigate these risks. During this financial year, trustees introduced a new risk register and a process of regular review, to ensure that all risks are rigorously considered on a regular basis, and mitigating actions are put in place where necessary for new risks identified.

Independent Examination

A resolution to re-appoint Joanne Trowbridge MAAT from Bristol Community Accountants CIC as the Charity’s Independent Examiner will be proposed at the forthcoming Annual General Meeting.

Trustees’ responsibilities in relation to the financial statements

The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006 and the Charities Act 2011.

In particular, The Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-

to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

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The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Approval

The financial statements have been prepared implementing the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies' regime and in accordance with FRS102 SORP.

…………………………………………………… Sharon Smith (Trustee)

……………………………………….. Sue Sanders (Secretary)

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INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 MARCH 2020

I report on the unaudited accounts for the year ended 31[st] March 2020 set out on pages 13 to 22.

Respective responsibilities of trustees and examiner

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joanne Trowbridge MAAT Bristol Community Accountants CIC, The Park, Daventry Road Knowle, Bristol, BS4 1DQ

……………………………………….

Date………………………….

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STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2020

Unrestricted Funds £ 13,903 7,319 7 63	Restricted Funds £ 13,790 - - -	Total Funds 2020 £ 27,693 7,319 7 63	Total Funds 2019 £ 60,899 9,991 12 25
21,292	13,790	35,082	70,927
7,198 14,418 1,166 2,042	- 34,717 - -	7,198 49,135 1,166 2,042	6,535 40,891 1,040 2,201
24,823	34,717	59,540	50,667
(3,531) 383	(20,927) (383)	(24,458) -	20,260 -
(3,148) 13,091	(21,310) 22,728	(24,458) 35,819	20,260 15,559
9,943	1,418	11,361	35,819

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing

As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

The notes on pages 16 to 22 form part of these financial statements

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STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2020

Analysis of prior year funds, as required by paragraph 4.2. of the SORP

Prior Year Funds 2019 £ 13,393 9,991 12 25 Unrestricted	Prior Year Restricted Funds 2019 £ 47,506 - - -	Prior Year Total Funds 2019 £ 60,899 9,991 12 25
23,421	47,506	70,927
6,535 15,860 1,040 2,201	- 25,031 - -	6,535 40,891 1,040 2,201
25,636	25,031	50,667
(2,215) -	22,475 -	20,260 -
(2,215) 15,306	22,475 253	20,260 15,559
13,091	22,728	35,819

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BALANCE SHEET

YEAR ENDED 31 MARCH 2020

2020 £ 13,079 30 249 2,186	2020 £ 11,361	2019 £ 13,175 5,812 213 19,856
15,544 (4,183)		39,056 (3,237)
1,418 9,943		35,819
	11,361	35,819
	11,361	22,728 13,091
		35,819

The directors are satisfied that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies' regime and in accordance with FRS102 SORP.

These financial statements were approved by the trustees on ………………. and are signed on their behalf by:

………………………………. ……………………………….

Sharon Smith - Trustee

Sue Sanders - Secretary

All of the activities of the charity are classed as continuing

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

1 Basis of Preparation

a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (issued on 16 July 2014), as amended by Update Bulletin 2 published in October 2018, effective for accounting periods beginning on or after 1 January 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and Companies Act 2006.

b) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
c) The charity meets the definition of a public benefit entity as defined by FRS 102.

2 Accounting Policies

a) Income from donations is included in income when these are receivable, except as follows:

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met.

b) Expenditure is recognised in the period in which they are incurred. Expenditure includes any attributable VAT which cannot be recovered.
c) Most expenditure is directly attributable to specific activities, and have been included in those cost categories. Support cost relating to unrestricted activities have been allocated on the following basis, which is an estimate, based on staff time in the year, of the amount attributable to each activity.

Raising Funds	30%
Charitable Activities	60%
Lobbying	5%
Other	5%

d) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.
e) The company contributes to defined personal pension schemes maintained by staff. Contributions are charged to the year in which they relate.
f) The stock of publications are valued by the trustees at the lower of cost and net realisable value.
g) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

h) Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
i) Donated services and facilities, that would otherwise have been purchased, shall be measured at the value to the charity.
j) The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

Income and Endowments From:

Unrestricted Funds £ 1,107 - - - - - 12,796 -	Restricted Funds £ - - 4,689 - 7,601 1,500 - -	Total Funds 2020 £ 1,107 - 4,689 - 7,601 1,500 12,796 -	Total Funds 2019 £ 775 306 9,825 381 23,399 - 12,312 13,901
13,903	13,790	27,693	60,899
Unrestricted Funds £ 435 3,345 3,539	Restricted Funds £ - - -	Total Funds 2020 £ 435 3,345 3,539	Total Funds 2019 £ 2,428 4,095 3,468
7,319	-	7,319	9,991
Unrestricted Funds £ 7	Restricted Funds £ -	Total Funds 2020 £ 7	Total Funds 2019 £ 12
7	-	7	12
Unrestricted Funds £ 63	Restricted Funds £ -	Total Funds 2020 £ 63	Total Funds 2019 £ 25
63	-	63	25

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

Unrestricted Funds £	Restricted Funds £	Total Funds 2020 £	Total Funds 2019 £
204	-	204	296
Unrestricted Funds £ 276 - 9 - - - 145 - -	Restricted Funds £ - 221 - 5,611 2,542 - - - -	Total Funds 2020 £ 276 221 9 5,611 2,542 - 145 - -	Total Funds 2019 £ 276 475 - 2,168 608 150 646 1,112 1,197
430	8,374	8,804	6,632
14,659 1,146 3,800 437 183 65 77 228 417 1,903 62 336	26,343 - - - - - - - - - - -	41,002 1,146 3,800 437 183 65 77 228 417 1,903 62 336	33,172 1,986 3,680 211 172 94 77 198 427 2,549 12 472
23,313	26,343	49,656	43,050

Staff costs include In kind staff time

Allocation of Unrestricted support costs

Support Costs Raising Funds Charitable Activities Lobbying Other	2020 £ (23,313) 6,994 13,988 1,166 1,166	2019 £ (20,798) 6,239 12,479 1,040 1,040
	-	-

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

9 Other

Council Meetings Independent Examiners Fees	Unrestricted Funds £ 327 549	Restricted Funds £ - -	Total Funds 2020 £ 327 549	Total Funds 2019 £ 140 549
	876	-	876	689

10 Net income/(Expenditure)for the year This is stated after charging:

Net income/(Expenditure)for the year This is stated after charging:
	2020	2019
	£	£
Independent Examiners fee (inc. VAT)	659	659

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Stock of Publications £

Opening stock of publications Closing stock of publications Cost of publications sold in 2019/20	13,175 (13,079)
	96

Production cost of publications sold in 2019/20 of £96 (2019: £249) has been shown within production & distribution costs (note 8). The production costs were incurred in previous years but are recognised as expenditure when publications are sold. Unsold stock of publications are held as an asset within the balance sheet.

13 Debtors

Debtors
Trade debtors	2020 £ 30	2019 £ 5,812
	30	5,812

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CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

14 Creditors: amounts falling due within one year

Trade creditors Staff expenses HMRC - PAYE HMRC - VAT Accruals - Independent Examination 15 Staff Costs Salaries Pension Contributions	2020 £ 698 421 151 2,364 549	2019 £ 739 - - 1,949 549
	4,183	3,237
	2020 £ 25,215 2,991	2019 £ 17,870 2,991
	28,206	20,861

The average monthly head count was 2 staff (2019: 2 staff)

There were no members of staff who received emoluments in excess of £60,000 per annum (2019 - Nil)

At 01-Apr 2019 £ 13,091	Incoming resources £ 21,292	Outgoing resources £ (24,823)	Transfers £ 383	At 31-Mar 2020 £ 9,943
13,091	21,292	(24,823)	383	9,943
78 11,733 556 3,486 6,875 -	- - - 7,601 4,689 1,500	- (10,261) - (12,814) (11,642) -	(78) (383) (556) 556 78 -	- 1,089 - (1,171) - 1,500
22,728	13,790	(34,717)	(383)	1,418

35,819	35,082	(59,540)	-	11,361

Transfer between funds - ESAG EDI Group approved the balance of this fund to be used as support for the Equality Hub Transfer between funds - The brought forward balance of IMAS Project is to be used to support the ongoing IMAS II Project

Transfer between funds - VAT which is not shown in the SOFA is identified as a cost of the Trends Project in this financial year

The deficit balance of IMAS II project is due to expenditure in advance of funding expected after the end of the project.

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CENTRE FOR STUDIES ON INCLUSIVE EDUCATION LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2020

17 Analysis of net assets between funds

Analysis of net assets between funds
Cash at Bank and In Hand Other Net Current Assets/Liabilities) Total	General Funds £ 1,017 8,926	Restricted Funds £ 1,418 -	Total Funds £ 2,435 8,926
	9,943	1,418	11,361

18 Trustee expenses & Reimbursement

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2019: £nil) One trustee was reimbursed travel expenses during the year of £192 (2019: £nil). No charity trustee received payment for professional or other services supplied to the charity (2019: £nil).

19 Related party transactions

One staff member was repaid £2080 which had been given as a short term loan to the charity (2019:£1875)

Other than above there were no other related party transactions during the year (2019: £nil)

20 Company limited by guarantee

The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

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