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2021-07-31-accounts

Directors' and Trustees' Annual
Report (continued)
Forthe year ended 31July 2021
Structure, Governance
&Management
Lancaster
Training
Services is a charitable
company
limited
by guarantee
and has no authorised
or issued
share capital. Fouteen
members, ss indicated
in a list held at the registered
oflice, agme to oontribute 2200 each to the assets ofthe charity
in the event
ofa
winding
up. The company
is governed
by its Memorandum
and Artides
ofAssociation
dated 7 September 1979as amended
by a
special resolution
dated 13November 1996. Management
ofthe Charity's
affairs is vested
in its executive commiitee.
The directors and trustees are subject to re-appointment
annually
by the members
in the Annual
General Meeting.
'
'
T
tee induction
an
r
Trustees are given such advice and information
by the Chief Executive Officer as is necessary to sfiow them to carry out their function.
~Or anisation
The operafion
snd administrafion
of the charity
is controlled
by Mr M Horsbin,
training
manager
and company
secretary. Strategic
issues and important
business
matters
induding
setting
the pay and remuneration
of the charity's
key management
personnel
rest
with the directors and trustees.
They are able to use the advice ofthe executive committee,
to which each of the charity's
members
csn send one representafive
.
The chair ofexecutive meetings
is the charity's
chairman,
Mr RW Litfie.
During
the year the charity
employed
one training
manager,
eleven
driving
instructors,
seven - house tutors and five administrative
staff.
Bjfijkgtfig&ggment
The trustees
have assessed
the major risks to which the charity is exposed,
in particular those related to the opersfions
and finances
of the chariity,
and are satisfied
that systems
sre
in place to mitigate
our exposure
to the major risks.
The charitable
company
is
striving to build up its liquid assets in its current location and believes that
it is taking the necessary steps to achieve this end.
Objectives
& Activities
The charity's
principal
object as set out in the Memorandum
ofAssociation
is to provide
training
for persons employed
or intending
to
be employed
in Road Transporl
activities
or such other persons employed
or intending
to be employed
in such other activiTies as msy
benetit from the training
services provided
by the Company.
The prinupal
activity ofthe charity
during
the year was the continuing
provision
of transport
related
training
services to its members
and
other
outside
interests.
The charity
meets
the standards
required
by the
Education
& Skills
Funding
Agency I Ofsted,
the
government
body responsible
for maintaining
the standards
ofgovernment
funded
training
providers,
thus maintaining
its status as
an
approved
training
centre in Norih Lancashire
and South Cumbria.
licies ado t
further the ob'acts ofthe chari
- Maintaining
strong links with its member companies
in order to conknue the original principal
acfivity.
- Confinuing
to be the approved
training
centre forthe Education
&Skills Funding
Agency.
- Achieving
high rates ofqualificarion
to secure a oommensurate
level offunding
from the Educafion
&Skills Funding
Agency.
- Raising the profile ofthe charity to outside businesses
through
the wide range ofroad transport
training
services provided.
- Maintaining
the standards
required
by the Education
& Skills Funding
Agency/
Ofsted.
- To maintain
the standards
required
for 'Investors
in Peoplek
- To maintain
links with National bodies which support the charity
in the pursuit of its objectives e.g.The National
Logistics Academy,
The Road Transport Association.
Achievements
and Performance
The charity has continued
to offer s wide range oftraining
services during
the year. The 'In-House
Training'
depariment
continue
to
achieve a success rate higher than the national
average.
Over 1,000 individuals
were trained
during
the year. Of the 336 Driving
&
Vehide Standard Agency (DVSA) tests conducted, a fimt time pass rate of69%and overall pass rate of69%was achieved
against
a
combined
national
average of 58%.The company
has continued
successfully
to establish
itself at Heysham
where
it believes the
facilities are excellent.

A summary
of
the results is as fofiaws:
2021 2020
5 2
Total incoming revenue resouries 924,286 958,929
Totalresources expended (982,277) (929,065)
Profit on disposal offixed assets 1,067
Net inooming resources for the year (57,991) 30,931
Unres kicted
rese rves at 31 July 2021 are comprised as follows:
2
Fixed assets net ofsecured loan 1,202,966
Free reserves 618,258
1,821,224

Unrestricted Endowment
Funds Funds Total Total
Note 2021 2021 2021 2020
5 5 5
INCOIEE AND ENDOWMENTS FROIE
Charitable
activities
- Training
allowances
- Course fees
364,016
480,721
364,016
480,721
367,098
489,760
Other trading activities
- Membership
fees
271 271 271
- Miscellaneous
income
Ta,114 79,114 99,934
Investments
- Bank interest receivable 166 185 1,865
Other
- Profit on disposal offixed assets 1,067
Total income and endowments 924,286 924,286 959,996
EXPENDITURE ON
Charaable activities
- Training costs a73,356 $73,868 922,332
Other 8,421 8,421 6,733
Total expendltum 682,277 982,277 929,065
Net income (57,991) (67,881) 30,931
Total fund bahrnces
1Augtist 2020
brought forward at 1,879,216 42,4181,921,634 1,690,703
Total fund balances carried forward at
31July 2021 1,821,224 42,419 1,863,643 1,921,634

Note 2021 2020
5 2
Fixed Assets
Tangible assets 1,221,755 1,195,521
Current Assets
Stocks 4,900 4,500
()enters 173,928 108,473
Cash at bank and in hand 643+78 773,502
822,306 886,475
Credltorsi
amounts
fanlng due within one year 8 (175,981) (141,192)
Net current assets 546,325 745,283
Total assets less curmnt liabgitles 1,868,080 1,940,804
Creditors: Amounts falling due after more than one year 10 (4,437) (19,170)
Net assets 1,86$,643 1,921,634
Funded
by:-
Unrestrictedfunds 16 1,821,224 1,879,215
Endowment
funds
13 42,419 42,419
Restricted
funds
14
Total funds 1,96$,64$ 1,921,634

202'I 2,020
6
Cash flows from operating
activities:
Net income /(expenditure)
for the year
Adjustments
for:
( 57,991) 30,931
Depmciation
oftangible assets
42,764 50,534
(Proiit)/Loss
on disposal oftangible assets
Interest paid
412 ( 1,067)
392
Interest received
Decrease /(increass)
in stock
Decrease / (increase)
in debtors
Increase /(decrease)
in creditors
( 195)
( 400)
( 56,455)
34,789
( 1,866)
( 600)
55,082
( 35,021)
Net cash provided
by operating
activities
( 46,066) 98,385
Cash flows horn Investing
activitiesr
Interest received 165 1,866
Purchase
oftangible fixed assets
Proceeds on sale oftangible fixed assets
I 68,879) ( 3,162)
1,067
Net cash (used In) / provided
by investing
activities ( 68,714) ( 229)
Cash flows from financing
activates
Loan repayments
Interest paid
( 14,842)
( 412)
( 14,540)
( 392)
Net cash (used in) / provided
by financing
activities ( 15,254) ( 14,932)
Net Increase
in cash and cash equivalents
( 130,024) 83,224
Cash and cash equivalents
at the beginning
ofthe year 773,502 690,278
Cash and cash equivalents
atthe end ofthe year
643,478 773,502

Total resources expended
Support Total Total
Training
6
COStS
8
2021
2
2020f
Costs directly agocated to activities
Vehicle fuel and oil 27,152 27,152 30,585
Vehicle repairs 14,543 14,643 10,018
Vehide licence, insurance,
and hire
Salaries
17,643
638,057
17.643
638,057
16,193
603,666
Employer pension
contributions
40,936 40,936 42,506
Insurance 12,856 12,856 12,276
Office expenses
Telephone
4,943
3,136
4,943
3,136
5,590
2,875
Computer expenses 4,987 4,987 3,784
Advertising 3,902 3,902 4,994
Light and heat
Bad debts
(1,172)
893
(1,1'r2)
893
(2,412)
'f19
Rates and water 8,923 8,923 8,764
Teaching and course expenses 96,763 96,763 84,289
ADR course fees 6,980 8,980 7,820
Subscriptions,
and consultancy
accreditations
16,104 18,104 12,932
Staff training
course
6,258 6,268 3,083
Repairs and maintenance 6,957 6.987 5,565
Bank charges 2,546 2.646 3,844
Bank interest 412 412 392
Audit and accountancy
Legal and professional
fees
8,421 8,421 6,733
Sundry expenses
Laundry
and cleaning
Depreciation
-Freehold
buildings
- Motor vehides
-Plant and equipment
-Oftice equipment
9,485
8,798
10,222
19,380
8,029
5,123
9,485
8,768
10,222
19,380
8,029
6,123
7,223
7,692
10,222
33,205
2,342
4,765
973,856 8,421 982,277 929,065
Net incoming resoumes for the year 2021 2020
6 5
The net incoming
resources for the year is stated after charging i(crediting) the following:
Depreciation
oftangible
fixed assets
42,764 50,534
Profit on disposal offixed assets
Auditor's
remuneration
-audit senrices
4,790 (1,067)
4,700
Auditor's
remuneration
-non audit services
1,600 2,033
Auditor's
mmuneration
- non audit senrices compnises:
VAT services 1,600 2,033

4 Employees 2021 2020
5 F
The aggregate payroll costs during the year amounted to:-
Wages and salaries 684,$33 553,482
Social security costs 53,124 50,184
Pension costs 40,936 42,506
678,$93 646,172
The average
monthly
number of full time and part time employees during the year wash
2021 2020
Number Number
Training:
Management snd administration 6 6
Operations
staff
18 18
24 24
The average
monthly
number of full time equivalent employees
during the year was:-
19
One employee earned between 260,000-270,000 in the year (2020:1).
5 Trustees snd key management pemonnel remuneration
No trustee received any remuneration from the charity during either ofthe two financial years.
Travel expenses reimbursed to2trustees amounted to2 702 in the year.
During the year the charity paid 263,829(2020:265,138) in remuneration to ksy management personnel.
6 Tangible fixed assets
Freehold
Lend and Plant and Office Motor
Buildings Equipment Equipment Vehicles Total
9 2 2 2 2
Cost
At 31 July 2020 1,282,127 254,666 111,146 317,406 1,965,345
Additions 60,035 2,844 s,ooo ss,sra
Disposals
At 31 July 2021 1,282,127 314,701 113,990 823406 2,034,224
Depmclation
At 31 July 2020 132,100 264,038 96,001 287,636 rsa,524
Adjustment
to blfwd charge
(10$) (109)
Charge for the year 10,222 8,029 6,123 1a,3sg 42,764
Dispossls
At 31July 2021 142,322 261,958 101,124 307,065 812,469
Net book value
At 31 July 2021 1,139,805 52,743 12,866 15,341 1,221,755
At 31 July 2020 1,150,027 628 15,145 29,721 1,195,521

7 Stk
ocs 2021 2020
E
Stock offuel
Sundry stock
4,000
soo
4,000
500
4,800 4,500
8 Debtors 2021 2020
E K
Trade debtors 105,831 28,700
Prepayments 24,247 21,596
Accrued income 43,860 58,177
173,928 108,473
8 Creditors: amounts falling due within one year 2021 2020
E K
Bank loan
Trade creditors
14,352
18.172
14,475
13,865
Taxation and social security 36,924 19,274
Accruals and deferred income 106,633 93,575
'l75,981 141,192
10 Creditors: amounts faglng due after more than one year 2021 2020
E K
Bank loan 4,437 19,170
Due between 2 and 5years
Due in more than 5years
4,437 19,170
4,437 19,170

Analysis ofnet assets between funds
unrestricted Restricted Endowment Total
tend rllnde ronde tunde
E E E E
Tangible fixed assets 1,17$,336 42,419 1,221,755
Currant assets 822,306 822,306
Current liabilities lI(75,981) (175,$81)
Long term liabilities (4,437) (4,437)
1,821,224 42,419 1,853,643

Fixed asset Total Total
fund 2021 2020
E 8
At 1 August At 1 August
Annual release offixed asset restricted fund
At 31 July

Unrestricted
funds
Total Total
General 2021 2020
E E E
At 1 August 1,879,215 1,879,215 1,648,284
Surplus forthe year (57,991) (57,991) 30,931
At 31 July 1,821,224 1,821,224 1,879,215

2021 f 2020 2
Ofgce equipment
Within 12months 286 260
286 260

alysis ofchanges
in net debt
1 August Cash flows 31July
2020 2021
8
Cash
Loans
Loans
at bank and in hend
falling due within one year
falling due sacr more than one year
773,502
(f4+78)
R8,170)
(130,024)
126
14,733
643,478
(14,352)
(4,437)
739,864 (115,165) 624,689

2021 2020
5 2
Incoming Resources:
Apprenticeship
funding
315,322 282,602
Other IHT training
Course fees
48,69S
460,736
84,496
475,421
DGSA consultancy 19,986 14,339
Bank deposit interest
Membemhip
fees
165
271
1,866
271
Rental income
Other income
Pmfit on disposal offixed assets
Furlough scheme
9.364
5,057
64,60S
10,404
4,414
1,067
85,116
824.286 959,900
Resources Expended:
Vehicle fuel and oil
Vehicle repairs
Vehicle licence, insurance,
and
Salaries
hire 27,152
14,543
17,643
638,057
30,585
10,018
16,193
603,666
Employer pension
contributions
40,938 42,506
Insurance 12,856 12,276
Office expenses
Telephone
4,943
3,136
5,590
2,875
Computer expenses
Adverksing
4,987
3.002
3,784
Light and heat
Rates and water
Teaching
and coume expenses
ADR course fees
Subscriptions,
and consultancy
Staff training course
Repairs and maintenance
Bad debts
accreditations I1,172)
8,923
96,763
6,980
16,104
6,258
6,957
8$3
(2,412)
8,764
84,28$ 7,820
12,932
3,083
5,565
119
Bank charges
Bank interest
2,546
412
3,844
392
Legal and professional fees
Audit and accountancy
Sundryexpenses
Laundry
and deaning
Depreciation - Freehold
buildings
-Motor vehides
-Plant and equipment
8,421
9,486
8,7$8
10,222
19,380
8,029
6,733
7,223
7,692
10,222
33,205
2,342
-Office equipment 5,123 4,765
982,277 929,065
Net Incoming resources forthe year I57,091) 30,931