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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|
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||||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|
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||||||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|
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|||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|
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|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|
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||||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||
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|||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|
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|||||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|
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|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|
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|All turnover a|rose within the|Uni|ted|Kingdom.|||||
|---|---|---|---|---|---|---|---|---|
||||||||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|
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|||||||||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.|
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|10.|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||||
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|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|
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|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|
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|||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||
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|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|||||
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|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||
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|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|
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|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|
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||||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)|
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|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)|
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|
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|