2022-07-31-accounts - Appris Charity Limited

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		Page
Reference and administrative	details ofthe charity, its trustees and advisers
Trustees' report		2-7
Independent auditors' report		8-11
Consolidated statement offinancial activities		12
Consolidated balance sheet		13-14
Company balance sheet		15-16
Notes to the financial statements		17-38

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
	Note	6	6	6
INCOME FROM:
Charitable activities Investments Other income - Grants	2 3	400,364 39,014 2260300		400,364 39,014 2260300	372,476 38,959 1833797
TOTAL INCOME		2 $09678		2 6906792245 232
EXPENDITURE ON:
Charitable activities	5	2385496	12575	2398071	2 108395
TOTAL EXPENDITURE		2 385496	12575	2398071	2 108395
NET INCOME/(EXPENDITURE) AND NET MOVEMENT IN FUNDS FOR THE YEAR		314,182	(12,575)	301,607	136,837
RECONCILIATION OF FUNDS:
Total funds brought forward		2289443	212428	2561871	2365034
TOTAL FUNDS CARRIED FORWARD	~4(LK525. ~L853			~M~8.	~4~11

					2022		2021
			Note		6		6
FIXEDASSETS
Intangible assets			10		(331,563)		(331,563)
Tangible assets			11	2,014,935		2,187,766
Investment property			12	331553		331 563
Total tangible assets					2 346495		2519329
					2,014,935		2,187,766
CURRENT ASSETS
Debtors			14	337,242		248,682
Cash at bank and	in hand			1 324519		914 616
				1,661,761		1,163,298
CREDITORS: amounts one year		falling due within	15	~323136		282456
NET CURRENT ASSETS					1333625		eee e42
TOTAL ASSETS	LESSCURRENT LIABILITIES				3,353,560		3,068,608
CREDITORS: amounts more than one year		falling due after	16		550,062		566,737
NET ASSETS							~20~1
CHARITYFUNDS
Restricted funds			17a		199,653		212,428
Unrestricted funds			17a		2 653625		2259443
TOTAL FUNDS							1871

		COMPANY BALANCE SHEET	COMPANY BALANCE SHEET
		AS AT 31JULY 2022
		Note		2022f		2021f
FIXEDASSETS
Intangible assets		10		(331,563)		(331,563)
Tangible assets			1,961,994		2,157,274
Investment property		12	331563		331503
Total tangible assets				2,313,557		2,488,837
Investments		13		100		100
				1,982,094		2,157,374
CURRENT ASSETS
Debtors		14	149,116		127,461
Cash at bank			720 200		491061
			875,405		618,522
CREDITORS: amounts one year	falling due within 15		~37327		31217
NET CURRENT ASSETS				$30070		587305
TOTAL ASSETSLESSCURRENT LIABILITIES				2,820,172		2,366,669
CREDITORS: amounts more than one year	falling due after	16		550,082		566,737
NET ASSETS						~7942
CHARITYFUNDS
Restricted funds Unrestricted funds		17b 17b		199,853 2 070237		212,428 1965514
TOTAL FUNDS						2177 42

l value,	over their expected usef	ul liv	es on the following	ba
Freehold Plant and	property machinery		2% straight line 10-20%straight	line
Fixtures,	fittings and equipment	-	10-20%straight	line
Computer	equipment		10-33%straight	line

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022	2022 E	2022f	2021f
Annual	fees		147,393		147,393	141,441
Course	fees	&services	252,971		252,971	231,035
					~~54~247

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		E	E
Rent	receivable	38,992		38,992	38,948
Bank	interest receivable	22		22	11

				Total	Total
				2022	2021
				E
Auditor's	remuneration		—audit fee	5,000	3,250
Depreciation		on land	and buildings	43,610	43,549
					~4~7

ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
	Total	Total
	2022	2021
Course fees and services	59,814	41,262
Revenue expenditure College fees and subcontract Staff training Staff welfare	43,083 71,934 9,981 22,449	39,872 57,614 1,333 21,182
Staff recruitment	20,874	897
Wages and salaries (inc. Nl) Staff pension costs defined contribution Rates	1,458,082 153,724 13,112	1,317,717 147,069 8,809
Cleaning Power, light and heat Property repairs and maintenance Premises insurance	42,367 17,424 28,551 13,124	32,843 16,383 15,180 12,226
Equipment repairs Leasing —equipment Computer running costs Leasing - motor vehicles Motor running expenses Subscriptions and donations Legal and professional fees Accountancy Audit fees for subsidiary Interest and bank charges Bad and doubfful debts	11,102 49,870 70,823 1,789 11,281 1,370 12,570 2,712 6,000 19,280 2,730	13,234 49,785 60,422 7,568 19,525 2,566 11,491 2,020 4,000 17,562 186
Printing and stationery Advertising Telecommunications	10,229 16,270 11,794	7,086 9,629 10,694
Sundry expenses Loss on disposal oftangible fixed assets Depreciation of Fixtures, Fittings and Equipment Depreciation of Plant & Machinery Governance costs (see note 4)	17,129 278 71,127 78,588 48,610	11,261 55,011 67,127 46,799

All turnover a	rose within the
				Total	Total
				2022f	2021f
Income from Income from ESFA income	annual subscription fees received apprenticeship course fees &other	consulting	services	147,393 252,971 2,260,300	141,441 231,035 1,808,710
Rent receivable				38,992	38,948
Bank interest	receivable				11
Other grants	received —unrestricted			22	9,600
				459SN8	~~24
NET INCOMING RESOURCES/(RESOURCES		EXPENDED)
This is stated	after charging:
				2022f	2021f
Depreciation oftangible fixed assets Operating Lease charge for the year				193,325 51,659	165,687 57,353

								2022			2021
								8			8
Wages and salaries Social security costs Other pension costs							1,331,785 126,297 153,724			1,199,429 118,288 147,069
							~~96		~14~6.
All staff are employed	by Appris	Management		Limited.
Appris Charity Limited	does not	have any	employees.
Contributions totalling	822,348	(2021:F21,589) were payable				to	a pension	scheme	at the	end	of the
year and are included	in creditors.
The key management personnel ofthe parent charity The total employee benefits ofthe key management					company personnel	and the group are the trustees. ofthe Trust were anil (2021:anil).
The average number	ofpersons	employed	by	the group during		the	year was	as follows:
								2022			2021
								No.			No.
								29			28

2022	2021
No.	No.

INTANGIBLE FIXEDASSETS
		Negative
	Goodwill	goodwill	Total
Group	E	8	8
Cost
At 1 August 2021 and 31 July 2022	22 603	~1134907	~1112304
Amortisation
At 1 August 2021 and 31 July 2022	~22 683	003424	700 741
Carrying amount
At 31 July 2022 and July 2021
			Negative
			goodwill
Company			8
Cost
At 1 August 2021 and 31 July 2022			1 134987
Amortisation
At 1 August 2021 and 31 July 2022			803424
Carrying amount
At 31 July 2022 and 31 July 2021

1. TANGIBLE FIXED	ASSETS
				Fixtures,
		Freehold	Plant and	fittings and
Group		propertyf	machinery	equipmentf	Total
Cost At 1 August 2021 Additions Disposals		2,332,688 462,728 3,044 -~120219		563,204 18,278 ~3500	3,358,620 21,322 ~720719
At 31 July 2022		2 335732	337509	577982	3251 223
Depreciation At 1 August 2021 Charged for the year Depreciation eliminated	on disposals	461,988 43,610 -	321,107 78,588 ~124301	387,759 71,127 ~3500	1,170,854 193,325 ~727 091
At 31 July 2022		505590	275304	455306	1236200
Net book value At 31 July 2022 At 31Ju/y 2021		~83L(34.~2utg5. ~17~0~t4$ 21		~WSft ~17 44	~~~ ~21I~T5

Company	Freehold	Plant and	Fixtures, fittings and
	property 8	machinery 6	equipment 5	Total 6
Cost At 1 August 2021 Additions	2,332,688 3,044	462,728	358,923	3,154,339 3,044
Disposals		125219		125219
At 31 July 2022	2335732	337509	358923	3032164
Depreciation At 1 August 2021 Charged for the year Disposals	461,988 43,610 -	321,107 78,588 ~124301	213,970 55,298 -	997,065 177,496 ~124391
At 31 July 2022	505500275304		2002001050170
Net book value
At 31 July 2022 At 31Ju/y 2021	~17 ~7	2477122	~14 53	~7727

		NOTES TO THE FINANCIAL STATEMENTS
		FOR THE YEAR ENDED 31JULY 2022
12.	INVESTMENT PROPERTY
			Freehold
			investment
			property
	Group		E
	Cost
	At1 August 2021 and 31 July 2022
			Freehold
			investment
			property
	Company
	Cost
	At1 August 2021	and 31 July 2022

Th financial performa	nce ofthe	subsidiary alone	is:
e summary			2022	2021
			E	E
Fees and services ESFA Funding and Grants Cost ofsales and administration Interest payable	costs		343,778 2,260,300 (2,070,869) ~sns	394,514 1,608,710 (1,887,914) ~shoo
Net profit/(loss) Payment under gift aid to parent Retained in subsidiary	undertaking		529,981 (320,522) S3333	312,010 (126,243) ~73 7
The assets and liabilities of the Total assets Total liabilities Total net assets	subsidiary	were:	957,909 701,769 ~424421 ~377743 '338$~42
Aggregate share capital and reserves

DEBTORS
			Grou		Com	an
		2022 6	2021f	2022		2021f
Trade debtors		207,936	156,389
Amounts owed by subsidiary undertakings				138,612	126,501
Other debtors Prepayments and accrued income		32,685 96,621	3,165 89,128	9,904 600		960
		SEJM	24~2.	~Jlk~174
CREDITORS:
Amounts falling due	within one year
			Grou		Com	an
		2022 8	2021	2022		2021f
Bank loans and overdrafts Trade creditors Other taxation and social security Other creditors Accruals and deferred income		15,610 89,812 49,504 36,607 131,603	15,621 20,422 29,542 54,934 161,937	15,610 494 21,223	15,621 15,596
		~2aiK	~2~4	~LI27	~121'

			Group	Company
Balance Amount Amount	as at 1 August 2021 released to income earned from charitable deferred in the year	activities	45,198 (45,198) 10038
Balance	as at 31 July 2022		00038

Amounts falling d	ue after m	ore than one	year
				Grou		Com an
			2022f	2021f	2022 6	2021f
Bank loans and overdrafts			550,082	566,737	550,082	566,737
		~K!IIIL~6IL777			'iSIJlLI~73'
Bank loans and	overdrafts	are secured	by a fixed and	floating charge	over all the	property or
undertakings ofthe charitable		company.
STATEMENT OF	FUNDS (GROUP)
			Brought Forward	Income	Expenditure	Carried Forward
			1 August 2021f			31July 2022 6
General funds Restricted funds			2,289,443 212,428 2,699,678		(2,385,496) (12,575)	2,603,625 199,853

STATEMENT OF FUNDS (GROU	P) - PREVIOUS YEAR
	Brought Forward	Income	Expenditure	Carried Forward
	1 August 2010f			31July 2021
General funds Restricted funds	2,155,518 209,516	2,229,745 15,487	(2,095,820) (12,575)	2,289,443 212,428

STATEMENT OF FUNDS (CO	MPANY)
	Brought Forward	Income	Expenditure	Carried Forward
	1 August 2021f			31July 2022 6
General funds Restricted funds	1,965,514 212,428	2,623,064	(2,518,341) (12,575)	2,070,237 199,853
STATEMENT OF FUNDS (COMPANY) - PREVIOUS YEAR
	Brought Forward	Income	Expenditure	Carried Forward
	1 August 2020			31July 2021
	6			6
General funds Restricted funds	2,017,357 209,516	2,046,811 15,487	(2,098,654) (12,575)	1,965,514 212,428

			Unrestricted	Restricted	Total
			funds	funds	funds
			2022	2022	2022
				6
Intangible fixed assets Tangible fixed assets Investment property Current assets			(331,563) 1,815,082 331,563 1,661,761	199,853	(331,563) 2,014,935 331,563 1,661,761
Creditors Creditors	amounts amounts	falling due within one year falling due after more than one year	(323,136) (550,082)		(323,136) (550,082)

ANALYSIS OF NET ASSETS BETWEEN FUNDS -PREVI	OUS YEAR
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021	2021	2021f
Intangible fixed assets Tangible fixed assets Investment property Current assets	(331,563) 1,975,338 331,563 1,163,298	212,428	(331,563) 2,187,766 331,563 1,163,298
Creditors due within one year Creditors amounts falling due after more than one year	(282,456) (566,737)		(282,456) (566,737)

ACCOUNT FOR THE YEAR ENDED 31JULY 20	21
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021	2021f	2021f
INCOME FROM:
Charitable activities	372,476		372,476
Investments	38,959		38,959
Other income - ESFAGrants	1818310	15487	1833797
TOTAL INCOME	2229 745	15487	2245 232
EXPENDITURE ON:
Charitable activities	2005820	12575	2 t08395
TOTAL EXPENDITURE
	2005820	12575	2 108305
NET INCOME I(EXPENDITURE) AND NET MOVEMENT IN FUNDS FOR THE YEAR	133,925	2,912	136,837
RECONCILIATION OF FUNDS:
Total funds brought forward	~15555[	~516	~65~03
TOTAL FUNDS CARRIED FORWARD	~22 44	~212 2	~21 7t