COUNCIL MEMBERS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 FOR DONCASTER ROTHERHAM AND DISTRicr MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED •A8JAlkthQ' 20112r2022 COMPANIES HOUSE A12 #131 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 Page Report of the Council R¢port of the Auditors 15- 17 Incom¢ and Expenditur¢ Accountlstatcment of Financial Activities 18 Balance Sheet 19 Notes to the Financial Statements 20- 25 The following page5.do not fom part of the ststutory accounts: Detailed Income and Expenditure Account 26 Income and Ex￿ndItUre Account- workings 27-28 Cash Flow Statement- workings 29 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 Th¢ Council present their Report with the audited financial statements of the company for the year ended 31 July 2022. REFERENCE AND ADMINISTRATIVE INFORMATION Statutory r¢f¢ren¢es'. Charity name: Don¢asier, Roiherham and Distri¢t Motor Trades Group Trnining Association Limiied Charity registration number. 518473 Company registration number: 01909956. The Company is Limited by Guarantee Registered office & opeTaiional *Jdre5S: Rands Lane Industrial Estate Rands Lane Amthort Doncaster DN3 3DY Council rnembers: • P Coggan * G M Thompson * G C Hamier * M Wainwright * M Miller * L Wright M Stead A Scott *D¢noi¢s member of the Executive Council Secreiary.. A Scott Group Training Manager. J Mace Auditors= D & J Randles Ltd Chartered Accouniants & Registered Audiwr5 203 Askem Road Bentley Donc&ster DN5 OJR Bankers and investment advisors: Bar¢lays Bank PLC High Street Don¢ast¢r DNI IEG Lloyds TSB High Street Doncaster DNI IBH Page I DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 STRUCTURE GOVERNANCE AND MANAGEME￿[ GOVERNING DOCUMENT The Group Training Association is a charitable Company Limited by Guarantee in¢orporat¢d 30 April 1985 and registered as a charity on 10 Febnwy 1987. The Company was established under Memorandum of Association that established ihe objects and powers of the charity and is governed und¢r its Arti¢les of Association. In the event of the Group Training AsS(￿latIon being wound up. members are required to contribute an amouni not exceeding £10. RECRUITMEwf AND AppoINfMENT OF COUNCIL The Directors of the Group Training Association are also Charity Trustees for the purpose of Chkrity Law and a￿ also known as Members of the Council. Under the requirements of the Memorandum & Articles of Association. th¢ Members of the Council are elecied ￿ serve until resigmation. All Council Members have direct links with ihe motor trade through their own business or by way of curTent or past employment within the motor trade. Most Council Members have seThed the Group Training Association for a long time. how¢v¢r. from tI￿e to time new memb¢rs are elected who are known to have the interest of the Association at heart. Given their in-depih knowledge of the industry, a specific iraining programme is noi considered necessary. however. the Chaimian. the Group Training Manager and other Council Members assist any new members in undeTStanding ih¢ir obligations and responsÉbililies under the Companies and Charities Acts. ORGANISATIONAL STRucfuRE Th¢ organisation￿ Structure of the Group Training Association is made up of a Board of Council Members elected from the membership of the Company. The Council is re5pon5ible for the strniegi¢ direction and policy of the Group Training Ass¢xialion. Stru¢ftLred monthly meetirhgs are held to detemiine policy and procedures. Th¢ EX￿￿tIV¢ Council ￿e￿i￿r$ m¢¢t every oth¢r month and there is a whole Council meeiing in ihe intervening tnonths. M¢eiings are minut¢d by the Company Secretary and minutes are circul&ed to ail members. A s¢heme of delegation 15 in place and day to day responsibility for the provision of training services rests with th¢ Group Training Managcr who attends council rneetings but who docs not have a vote. Th¢ Group Training Manager is responsible for ensuring that the Company delivers ihe training services and ensuring that key perfomian¢e indi¢atOTS ar¢ ￿￿. They ar¢ also responsible for the day to day operational managemenl of the Company. The educational and training activities of the Group Training Association are managed by a total of tw¢nty Seven staff (on average throughout the year) employed throughout the Training Association's two Cenires five departments. Page 2 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TIL41NING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 STAFF DESIGNATION BY OCCUPATIONAL ROLE (AS AT DECEMBER 2022) Doncaster Centre Manag¢m¢nl Technic￿ Tutors Logistics Tutors Administrative Siaff Functional Skills Tutor Business Studies Tutors Marketing Invigilator Cleaners 12 Bi-monthly ￿11 staff meeting5 take place in the Donc&ster and Sheffield Centres that are mandatory for all staff to attend to ensure stAff are fully informed of Company developments. On the intetvening months a Quality T¢aTn mc¢ting takes place at Doncaster to look at ways of improving traiTllng programmes. The meetings have a set agenda and ensure Operation￿ activitie5 are asslsted by an informed team of adminislrative and t￿Orial ￿rSOnnel. The entire workforce, including Managers and SupeTvisof5 have direct experience of delivering training programme5. They are responsible for delivering a highly suc¢essful Gov¢mm¢ni funded apprentice training contract and continue to provide high quality courses evidenced by minimal problems and susiained improvements in participatiorL As previously noted. a total of twenty sev¢n staff {on average throughout the year) are employed by the CoTnp4ny. Seven of these staff members Work on a part-tim¢ rol¢. During th¢ y¢ar th¢r¢ have been some tutorial staff ¢hanges, with iutorial staff who have left the Company being replaced by younger members recruited with up-t(￿ate Industri￿ knoWI￿ge and Skills. A new staff role was created for a corstruction Tutor due to the organisatiori obtaining a ¢ontr8¢1 wilh a Locai Auihority io d¢liver construction training for school learners. OUR AIMS The main aims and principa] activities of the Group Training Association are ststed in the Mernorandum and Articles of Association being ih¢ Governing Instrument, which are the provision of training and education for learners ¢mploy¢d or ￿ prepare. assist or enable them to be employed OT engaged in activilies connected to the Rthil Motor Trnde or Road Transport Indusiry. OUR OBJECTIVES In setting our objectivities and planning our activities, our Council has given carefvl consideration to the Charity Commission's guidance on public benefit and, in particular. to its supplementary public benefit guidance on ￿van(l￿g education and fee charging. We airn to provide the benefit of first class edwion and tiaining to assist any individual employed or considering employment in the Retail Motor Trade or Road Trdnsport Industry with a view to developing their skills. education and abilities. The Group Trnining Association admit5 persons of all social backgrounds. There is Mill a particular emphasis on providing training in a safe environment to young people (14 to 16 ycar age group) and apprentice5. Page 3 DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 The Group Training Association has to meet the standards of extemal qU￿lty audits in tern)s of Quality Managem¢ni, a formal inspection by Ofsted, Education and Skills Funding Ag¢n¢y (ESFA). Local Authorities. Mairix Stsndard, Contractor5 Health and Safety As5essmeni Sch¢me. Cyber Essentials and Investor in People Award for which the Mission Ststement is a defined obje¢tiv¢.'- To be the first choice training owisation delivering occupationaltrdining in Aulomobile, Trdnsport Logistics and Business Studi¢5. Our corporate goals *re:_ > To provide ihe quality andreliability ofprod￿t5 andservices. > To prov¥de the pnosi cosl effeclive course and value lo our cuslomers. > To be ihe leader in each occupationol Qrea in whieh we train. > To strive lo develop all emploiees. ihrough ihepr0V￿I￿n oftroining in order lo help us achieve our business goaLf. > To befin&p*ially slrong in order ihth the mosi tsp io d￿efO¢ll1lles andegtsipmenl cart be provided to benefii course deleg(wu andapweffjices. > To mainfain ihe aciivepwswt ofadvanced iechnologv anddelermine ihe markets where developing new skills ts eV￿enCed0pd toprovtde occordingly. > To ￿￿ersland our CMf¢tMier ne&ts io rea¢i with ourprovision aCCOTdingly. ACCESS TO TRAINING AND COMPANY ETHOS Our Iraining faciliiies are available lo anyone considering a career or currently employed in the Retail Motor Trdde or the Road Transport Industry. The training is normally Sponsored by a school, employer or ihe ESFA so that no individual needs to make any financial ¢Ontribution towards the cost of training. In additio￿ we are an equal opponunity organisation and are wmmitted to a working environment thai is free from any foTm of discrimination on the ground5 of colour. rdce. ethnicity. religion. gender, disability. sexual orientation or xg¢. The Charity's aims are lo provide education and training to a8SiSt learners in progression towards. or gaining vocational qualif1￿tiOnS to prepare. assist or enable them to be employed or engaged in apprenticeships connected to the moior vehicle repair industy or road transport industry. The Group Trainin£ Asso¢iation provide5 motor vehicle education and training courses for a range of leamers from ihe ag¢ of fourteen onwards. The training courses benefit learners at school, learners excluded from school. employed and unemployed learners. QUALTTY OF PROVISION AND AUDrf OF sfANDARDS In July 2022 the Govemment's educational national inspection regime Ofsted visit¢d the Group. Training Association to ¢arry (yut a four day full inspection involving a team of six InS￿etorS. The previous inspection was in May 2016. Of5ted continue to reserve the option to visit the GTA at any time. Inspections are graded as follows-_ Grade I Grade 2 Grade 3 Grade 4 Ouistsnding Good Improvement r¢quir¢d Inad¢quat¢ Page 4 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 The Group Training As$￿1￿110n was awarded the following Grades in July 2022: The qua]ity of education Behaviour and attiwd¢s Personal development Leadership and marwment Apprenticeships Overall effectiveness Good Good Good Th¢ Group Training AssLKiation h&$ now been awarded a Gr&Je 2- Good by Ofsted since 2004. Improvements io ihe operation of the Group Training Association are conducted by an in-house Quality Team. A range of specific audit items has been produced to forni a Quality Calendar that specifies the date for assessment. Audit reviews cover twenty five specific arw and include".- > Group Thrtt Year Development Plan Apprentice Journey Meetings > Learner Health and Safety Me&sures . > Staff Reviews Equality and Diversity > The Prevent Duty > Brilish Values > Self-Assessment Report & Q￿lity Improv¢m¢nt Plan > Quality System Review > Leamer Progression and Succes5 > Obs¢rvaiiotL of Tutorial tklivery > Internal Verification of Skills Assessors STAFF DEVELOPMENT The Company pro￿eSseS Tutors on a fornlal t￿hIng qualification. All Staff involved in t¢aching or training learners on Government funded pmgrammes are expecied to progress to an assessor and. or teaching qualificaiion. Siaff have attended a broad range of training courses iotalling eighty two days of attendance in relation io improving learner training programmes and technical upjatin QUALrrY STANDARDS The Company has held the Investors in People Award sin¢e 1994. We achieved re-certification for a further three years in January 2020 and will ne¢d to b¢ r¢-4cCredlt￿ in January 2023 whi¢h will b¢ assessed against the new standard. (kher qua]ity Standards held are Matrix (for Inforniation Advice and Guidan¢¢), CHAS (Contractors Health and Safety Scheme for work with LOC￿ Authorities) and Cyber Essentials. The Group Trdining Association has maintsined g(M)d programme &ss¢ssments via Sh¢ffi¢ld Lcul Education Authority contract moniloring during 2021-2022 for the provision of 14-16 School vocational programrnes in Sheffield. Sheffield Centre is currently risk banded &s green, low risk. Page 5 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMtTED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 RANGE OF QUALIFICATIONS AND AWARDS The Group Training Asso¢iation is registered with the major Qualification Award Bodies and meets the appraisal requirements of-_ > City & Guilds of London Institu > Institute of the Motor Industry > Oxford. Cambridge & Roya] Society of Arts (OCR) > Road Transport Industry Trnining Board > Department of Transport > Automotive Technician Accreditation > Scottish Qualification5 Authoriry > Driving Standard5 Agency > Skills and EdU￿10ll GTOUP (SEG) > JAUPT Costs related to Apprentice and Sch(KJl ¢ourses are high as they include:_ > Related staff wages > Safety Officer costs > Mini-coach trdnsrK)rt costs > Vehicle costs and diesel for a55essment visits to learner placements Cl&ssroom and workshop ¢osis. overalls, iraining equipment etc > Registra1ion fees and lesson cosis > Rates, heat, lighL power. insuratKes > Building maintenance costs > New course developmcnt costs- equipment etc > Apprentice End Point Ass¢ssm¢ni and re-sit costs > Perishable or once used items ACHIEvEME￿rS AND PERFORMANCE Truste¢s and Council member5 meet each month and have a fornial agenda for each meeting. A management report is presented to all Council Members and provides a Statistical analysis of learner achievement and perfom)ance againsi obj¢¢tives s¢t in Contracts held for each programmc OT training activity. APPRENficES The Group Training Asswiaiion tendered for a Govemment funded contract with the Education and Skills Funding Ag¢n¢y. This Government legislated contract has an important significance to the Group Trdining ASs￿latIon as it a¢¢ounts for over sixty percent of ihe c4)urse income funding. In June 2017 the Group Training Asso¢iation was award¢d Gov¢rnment funding appr¢nti¢¢ trnining contract for levy paying employers despite fierce COTllFCtition from college5 and other irnining organisations that operate on a national basis. The 'Regist¢r of Approv￿ Training Providers, (ROATP) was refreshed in December 2021. requiring all approved provideTS to re-apply under new. stri¢ier conditions. The Group Training AsK￿la170n was successful in ils re-application. Since 2017 there have been continued change5 to every part of an apprenticeship from the funding Ihrough to assessmertt and qualifications. Implemented by the Education and Skills Funding Agency, Appr¢nli¢eship Frameworks will no longer be funded from 31 July 2020 leaving only Apprenticeship Stsndards approved for Government funding. A training levy w&$ inirrNJuced for larger employers Page 6 DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 and there were also Changes to funding for medium to small employe￿. Standards are structured with an emphasis on end testing for a55e55ment of an apprentice'5 competence. However. the lack of available standards for some motor vehicle specialiswns i.e.. Auto-Electrical means we are unable currenily to recruit apprentices for some of ihe5e disciplines. This is likely to have a negative impact on the recruitment of appreniices. and subsequenily income. of the Group Training Association. The COVID-19 Pandemic 2019-2021 is continuing io have an impa¢1 on employers r¢¢ruiling apprentices. The training programme's success is measured by the number of Le*rners on programme and the attainment of Standards achi¢ved in ih¢ir respeclive weer specialism. The targets are challenging and, due to the continuing difficult tradtng that garag¢s are ¢xperi¢n¢ing combined with th¢ impact of the panderni¢ and now the reduction in approved apprenticeship standards for the motor industry, there is a reduced uptake in apprenlice work placements ihai is affecting apprentice numbers on our training progrAmme. The Qualification Award Bodies inspection regime (IMI, (KR, SQA, EDI. RTITB, JAupf. SEG and City & Guilds) audit Group Trdining As%)ciation qualification 5yslern5 and procedures in ord¢r io grani their approval to provide a full qualification structure for the students. A Group Training Association Martage￿ent Team will ￿Mple1¢ quality audits and a$5¢ssments to identify and address any concerns. The Group Training Associalion opened a Training Centre in Sheffield in September 2￿7 to enable it to take up a contra¢1 with Sheffield LEA to deliver motor vehicle vocationa] programmes for schools in the Sheffield r¢gion. Sheffield LEA has once again re-conlracted with the Group Training Association for the academic year from Sepi¢mixr 2022 to July 2023. The Group Trnining Association a]so has thirty four apprentices following their training programmes at the Sheffleld Centre. With the introduction of the new apprenticeship Standards and the requirement for new end point assessments by a separat¢ End Point Asse55ment centre (EPA), Ihe Group Training Association identified ihat there was a need for this apprenticeship service for other institutions and existing manufaolur¢5 on ihe Doncaster site for light and heavy vehicle as well as panel and paint. Since 2021 the Group Trdining Asso¢iation has offered its asses5menl 5eryices via the IMI. We have also continued to inve51 in equipment to 0￿rate various IMI qualifications and End Point Assessment aciivities, incI￿]ng Service Technician. Vehicle Air Conditioning. Vehicle Inspection and Vehicle Refinishing from our Don¢ast¢r Centre. The Group Training Association continues Ats relatiothip wlth motor vehicle manufacturets and is presently involved wilh Raytheon Services Solutions representing Hond& Depending upon car sales and market share the manufacturers iftcre￿ or decre￿ the amount of work carried out by the Group Training Association. Page 7 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 PERFORMANCE AGAtNST PROFI Education Skills Funding Ag¢n¢y Apprenii¢e Programme 2018-2019 AGE APPRENTICES ACHIEVERS GTA SUCCESS RATE NATIONAL AVERAGE SUCCESS RATE 67.4/ 67.54/. 67.5% 16-18 19-21 TOTAL 77 41 118 29 93 70.74% 78.81 Q 2019-2020 AGE APPRENTICES ACHIEVERS GTA SUCCESS RATE NATIONAL AVERAGE SUCCESS RATE Not Published Not Published Not Published 16-18 19-21 TOTAL 83 43 126 72 79 07% 106 2020- 2021 AGE APPRENTICES ACHIEVERS GTA SUCCESS RATE 87.5% 77.80 83.5% NATIONAL AVERAGE SUCCESS RATE Not Published Not Published Not Published 16-18 7￿21 TOTAL 65 38 103 57 30 2021- 2022 Provisional AGE APPRENTICES ACHIEVERS GTA SUCCESS RATE 52.940 63 64°/0 53.96% u DfE MIN THRESHOLD 16-18 19-23+ TOTAL 51 27 500 50% 500 63 ated The Group Trainin£ Ass(Kiations apprenticeship programm¢ qualification SU￿5$ rat¢ has consistently. for ihe pasi nine years, been aEK)ve th¢ national average as shown in the tables above. SCHOOLS PROGRAMMES Th¢ Group Training Association ha5 been providing motor vehicle vocationa] training programm¢s for schools in Souih Yorkshire at its Trdining Centres and at school premises for a number of years. Due to changes in the Gov¢Tnment League Table5 for schools th¢s¢ programm¢s have again reduced in nuTnbers. At present some Sixteen schools have programmes opernted by the Group Trdining Association with no school leamers * the Doncaster Centre and twenty school 1¢orn¢rs ai the Sheffield Centre. Page 8 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 Due ￿ the Govemmeni's Spending Review limiting the budgets of schools and changes to the qualification poinis systems, schwls are continuing to review their vocaiional programm¢s and a reducing the number of leam¢rs on these programmes. In 2016 The Sheffield Lo¢al Authority enquired if the Group Training Association was able to provide construction training for learners Slill ai s¢hool. The Group Training AS￿¢latiOn started a pilot scheme on construction training in 2018 as consquence an additional vocationally experienced tutor has been employed to operate this programtne which has continued to grow in 2020. OTHER TRAINING PROGRAMMES In August 2016 the GrOl￿ Training Association took the d¢¢ision io apply for di￿1 approval and to produce all of its own training material for Driver Cenificaie of Competence (Driv¢r CPC). This has been successfully carried out and the Group Training Association h&$ direct approval to operate the Driver CPC courses via JAUFf. Ten days of courses were re-appioved in August 2022. SAFEGUARDING, PREVEKf & BRrrisH VALUES The GTA considers that employee and learner involvement is essential to its continuing success and use5 a variety of methods to infoTm. consult and involve employees and leamers. These include questionnaires, meetings, Every Child Matters, Prevent Duties, Safeguardin& Briiish Values. Radicali5ation Awareness and E-safety. Th¢ Group Training Association has an appointed Safeguarding Lead and Deputy reswtrnsibl¢ for all Equality. Diversity, Prevent and Safeguarding. All staff and apprentices under-take Safeguarding and P￿Ve￿I trainin& all siaff who work with young people are subject to DBS checks. In addition, we have held ihe Investors in People Award since 1994, for which w¢ w¢r¢ re-aG¢redited in January 2020. RISK MANAGEMENT The Council ¢onfLmis thai systems have been established to identify any major risks to which the Company may be exposed and the perceived risks ar¢ r¢vi¢w¢d monthly to mitigale these risk5. A Treasurer's report is presenied 18 8 fixed and fornal agenda item at the Council's bi-monthly me¢tings. Funds held for investmeni are confLrm¢d at this meeling. An arknua] review of Intemal Financial Contro15 Using the Charity Commission self-che¢klist is carried oul and eValua￿d against guidelines. The Council has reviewed spending and investment policies and maintained a reduced capital spending programme over th¢ pa￿ few years. Thi5 has enabled the organisation to maintain a yearly surplus of income over exkKndilure until this financial year when a small deficit has been recorded. Re-development of the Doncaster Forklift Truck Centre inlo a new training Centre for Training and Edurationai is still a consideration. The organisation still has a clear fo¢us on ¢xt¢nding the geographical area ihat the Company operates in to increase the amount of business into the company. Re-development and option to purchase Unit 3 Rands Lane in 2023 in Donwter will involve substantial ¢apitai exp¢nditur¢ to b¢ sourced from th¢ organisaiion'5 own fvnds. Staff numbers are now stable. however. due to the financia] impact of the continued reduction in ESPA fundin& a review of staff requirements will k carried out in 2022-2023. Page 9 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 The council have a150 explored the utilisation of the GTA'S assets and in-particular buildings and property. The funds raised from the le&sing property is expected to be reinvested into the apprentice programme, providing much needed financial thbility at a lime where the biggest changes in appienti¢¢ships hkv¢ b¢¢n made since the introduction of the Modern Apprenticeship which started in the early 1990's. The investment policy for surplus monies w&s r¢vi¢wed in 2011 and an a¢￿UllI was opened with Lloyd5 Bank that has produced improved interest rates for deposits. Th¢se int¢resi rates from Lloyds have now reduced and are closer to the rates offered by Bar¢lays. The COU￿71 mainiains a substantial reserve of monies to minimise possible cash flow problems due to the economic climate following changes in Appr¢nii¢eship funding and Britain's dup Training Associalion'.- > Monitors the ESFA contract progression on a monthly basis in order io ensu￿ that it is delivering against contract requirements. Employs staff in a specifLC marketing role io engage appr¢nii¢e pla¢¢m¢nl companies in order to maintain and. if ￿)SSIble. Incre￿ appreniice num￿Ts. Ha5 expanded the geographical area that it 0￿rateS in for apprenticeships. > Has continued to contain costs associated with the company's operation whilst income has reduced. > Has a renewed focus on the company's electronic systems and s￿la] media for marketing purposes. Page 10 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 > Cofttinue5 to moniior the motor and logistics sector for changes manufactures t￿Thd5. advan¢ing ie¢hnologies, Changes in government legislation and publi¢ opinion. The short artd long temi eff¢¢ls on the economy due to COVID-19 pandemic are still unknown and are likely to have a n¢gative impact on the motor trade and training industry for some time io come. To reduce this risk the GTA ¢oniinue to operate within the constraints of Governrnent guidance. changing our delivery m¢ihods and adapling to the ever-changing climate in an attempt to stabilise the delivery of training. Another risk to the GTA'S operations is the gov¢rnmeni's drive to promote ele¢tri¢ ¢aTS and in 2020, sales of new alternalively fuelled cars outsold their diesel engine counterparts for the first time. This will have a major impact on the motor trade and in particular, the demand for apprenticeships and the nature of the training provided. The GTA is well placed to provide the relevant training but the impact on the nurn￿r of apprenti￿ShipS is a5 yet unclear. As a result. the GTA is looking to irKrease the range of courses offered for p¢rsons-¢mployed or intending to be employed in such other activities as may benefit from the training servi¢¢s provided by the Association" (to quote from the GTA's charitable objects). FUTURE CENTRE DEVELOPMENTS AND OBJECTIVES 2022 121)23 > Coniinue placement marketing in an effort to expand apprentice contract numbers. > To expand the operation arca for the apprenticeship programme to include atl of South Yorkshire and the ShetTield City Regioth. > To maintain apprenticeship success rates at, or abovK KPI'S. > Implement the new ESFA apprentice funding sysiem. > Develop the school learner's construclion programme further. > Expand the busin¢s5 administration and related apprenticeships. > Invest in training facilities and equipmeni io b¢ more in line with the latest technologickl developments in the sector. > Monitor Gov¢rnment direGtive5 on proposed change5 to programmes. > To uphold the siaff developmenl progTarnme. > Provide facilities and support for ail manufaC￿rers. courses. We are continuing to modify our training Course portfolio and build our existing dedicated educational resources to meet new dèmands. Chang¢ is not only about investm¢nts in bricks and mortat. It must be people led and owned. Our Group TraiTLing Asso¢iation re¢ognis¢s th¢ sUPPOrt that it must provide to be at the heart of future ambitions of our young learners. FINANCIAL REVIEW During the year under r¢view resources expended have exceeded incoming resource5 by jusi £55.6(M) compared to a deficit of £10.349 in 2021. a fail of £45,251. Total incorne h&$ in¢reas¢d by £34,724 but expenditure has increased by £79,975. to give the net reduction in the deficit of £45,251. The Council is carefully monitoring projected income and expendilure levels io ensure thai the GTA ¢ontinues to have a financially viable operation. It should b¢ noted. however. that there is a surplus b¢fore depreciation of £41.977 (2021- £95.748). This mearts that the GTA is Still generating a FX)Sitive cash flow from its operation5 despite the apparent deficit. Page 11 DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 RESERVES POLICY The Group Trdining Association reserves at lh¢ year Observe the methods and principles in the Charities Statement of R¢¢ommend¢d Prx¢iice 2019 (FRS102) > Make judgements and estimate5 th￿ are reasonable and prudent > State whether applicable accounting standards hav¢ be¢n follow¢d. subj￿1 to any mat¢rial d¢p&rtures disclosed and explained in ihe financia] staiements > Pr¢pare the financial statements on the going concern basis unless ii is inappropriate to assume that the CotnpaThy wkll continue on that basis The Council is responsiblc for keeping proper accounting records thai are sufficien( to show and explain the company's transaolion5 and dI￿105C with reasonable accuracy at any time the financial position of the Company and io e[￿1¢ theTll to ensure that the financia] statements comply with the Companies Act 2006. The council is also reswnsible for safeguarding the ass¢ts of Company and h¢nce for iaking reasonable steps for the prevention and detection of fraud and other irregularities. MEMBERS OF THE COUNCIL Members of the Council who are Dir¢Gtors for th¢ PUTP05es of Company Law and Trustees for the purposes of Charity Law. who served during the year and up ￿ the dale of this repM)rt. are sei out on page So far as the directors are aware, there is no relevant audit inforn)ation (as defined by Section 418 of the Companies Art 2006) of which the cornpany's auditors are unaware. and each director has taken all ihe S￿ps th￿ he should have taken &8 a director in order io make himself awAre of any relevant audit inforniation and to establish that the company's auditors are aware of that inforn)ation. Pagc 13 DONCASTER RoTHERE￿ AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2022 AUD￿oRs D & J Randles Ltd will be proposed for re-appointsneni at ihe forthcoming annual general meetirbg. This report has been prepared in accordance with.the Chariiies Ststemenr of Recommended Practice 2019 and in accordance with the special provisions of Part 15 of ihe Companies Act 2006 relating to small companie5. Approved by the Coun¢il and signed on its behalf: THOMPSON 13 >9 DATE Page 14 REPORT OF THE AUDITORS TO THE MEMBERS OF DONCASTEIL ROTHERHAM & DigfRicr MOTOR TRADES GROUP TRAINING ASSOCIATION FOR THE YEAR ENDED 31 JULY 2022 Op5nlon We have audited th¢ finan¢ial siatements of Don¢as*r. Rothetharn & District Motor Trade5 Group TraiThin8 As5c¢iation (Ihe '¢ompany') for the year ended 31 Iuly 2022 whi¢h o)mprise the Inwmc Statement. Balance Sheet and Note5 to the Financtal Statements. including a summary of significant accounting policies. The financial reportit)g framework that has been Applied in their preparation is appli¢able law and United Kingdom Accoun(in8 Standards, includin8 Financial Reportin8 Standard 102 The Fioan¢ial Reporting Standard applicablc in the UK and RepLEblic of Ireland, {Uniied Kingdorn Generdlly A¢cept¢d A¢¢ouniing PrdCti¢e). In our opinion the finan¢ial 51ai¢ments= give a true and fair view of the srate of the company's affair5 as at 31 July 2022 and of its Ioss forthc ycar then ended. have b¢¢n properly prepared in accordance with United Kingdom Genera]ly Accepted Accounting Pratiice,. and have be¢rt prepared in attordance with the requirements of the Companics 2006. Basis for opinion We conducted our audit in a¢¢ordan¢e with Inrernational Stsndard5 on Auditing (UK) (ISAS (UK)) and applicable law. Our rc5pon5ibiliiies urjder those standards arc further describcd in the Auditors. resJK)nsibilirits for the audit of the financial stai¢ments se¢iion of our rewrt. We are independent of the company in accoidanct WLth the ethical requirements lh￿ are relevant to our audit of ihe financial ststements in the UK. including the FRC'S Ethical Sthndard, and we hav¢ fulfilled our other ethical resw)nsibilities in accordance with these requirtments. We believe that the audit evidence we have obtsined is sufficient and appropriate to providt a basis for our opinion. Contlusions rtl*ting to gfjitsg ¢ontern In auditing the finan¢ia] ststemenl% we have concluded that the Council Members. use of the going concern b&sis of accounting in th¢ prtpaTaiion of the financial statements is appropriak. Based on the work we have perform￿, w¢ have not identified any material uncertaintie5 rclating to events or ctsnditions that. individually or colleciively, may cast signifi¢ant doubt on the company's ability io continue as a 80ing concern for a period of at leLst twelve monihs from when the fLnan¢ial sthtements are authorise41 for issue. Our responsibilities and the responsibiliti¢s of ihe Council with res￿1 to going concern ue deScril￿ in the relevant s¢¢tions of this rep)rt. Other inform4tion The Council is responsible for the ￿h¢r information. The Imher infonnation wmprisas the infomation in th¢ Report of the Council, bui does no¢ include the finan¢ia] 5thtements and our RewTrrt of the Audktors th¢reon. Ouropinion on the financial statem¢nEs does not cover the other inforniation an￿ exceptto the extent otherwise explicitly staled in our report. we do not express any forni of assurnn¢e ¢on¢lusiorb the￿￿. In connection with our audit of the financtal statements. our wsponsibility is io read ihe otheT infomation and. in doing so, consider whethrr the other infonnation is rnateriaily inwnsisient with the financial sta¢¢ments or our knowledge obtained in the oudit or oth¢rwi5e appears 10 be materially msSStai¢d. If w¢ id¢nLify su¢h ma¢eTial inwnsisten¢i¢s or apparet)t malerial rnis5tatcm¢nts. we are required to deiern?ine whether this giv¢s rise to a ma*rial misstatemeni it) rh¢ flnancial statem¢nts ihem5elv¢5. If. bascd on the work we have perfomied. w¢ ¢onclud¢ thai ¢h¢r¢ is a m*¢rial mL55tatcment of this other informaiion. we are rcquircd to rerAlrt that fact. We have nothin8 to reEM)rt in this re8ard. Opinions on other matt¢TS prescribed by the Companies Act 2006 In our opinion. based on the work WLdrrtaken in thc course of the audit.. the inforniatbon given in th¢ Report of the Council for thc financial year forwhich the flnancial statements are prepared is consisteni with the fjnancial 5tat¢mcnLs,' and the Report of rhe Council has been prepared in a¢cordan¢¢ with appliubl¢ lega] rquirements. Page 15 REPORT OF THE AUDrroRS TO THE MEMBERS OF DONCASTEIL ROTHERHAM & DIsfRICT MOTOR TRADES GROUP TRAINING ASSOCIATION FOR THE YEAR ENDED31 JULY 2022 Matters on which we required to report by exctptio In ihe light of the knowledge and understanding of the Company and its Environment obtained in the course of the audit. we have Doi idethiified materiaj mi5Statemcnts in the Report of the Council. We have ttoihirtg io report in resPCCt of the following mattets whert the Companie5 AGt 2006 requiTrs us to ￿pOrt lo you if, in OUT opinion= adequate accountin8rccordshave not be¢n kew, orreturns adwuate forour audithavc not been received from branch¢s not visited by us- or the financial statemcnts are not in agr¢¢meni wtth the a¢¢4)urtting records and rebJrn5' or ertain dbsclosures of Council Metnb¢rs' remur)¢ration spe¢ified by law are not made. or we havc not received all the inforniation and explan*ions w¢ require for our audit. or the director5 were not entitled io prepare th¢ finan¢ial Swements in a¢¢ordarbce with the small Companies regime and take advantage of the small ¢ompanies' exemption from the requirement to prepare a Strategic Report or in preparing Ihe Report of the Council. Respon$ibilits¢s of directors As explained more fully irb the S￿ement of Council's R¢sportsibilities s¢t oui on pages twelv¢ and ¢hirne¢n, the Council Members are resp)nsible for the preparation of the financial st*em¢Dts and for being saiisfi¢d thai they giv¢ a tru¢ and fair view, and for such internal control &$ the directors ddem)ine n¢c¢gsary to enabl¢ the PT¢paraiion of financial statements thai are free from material misstatemen4 whoher due ￿ fraud or error. In preparing the fJnan¢ial statements. the Council Memkrs are resp)nsible forass¢ssing the company's ability to continue a 80in8 ¢oncem. disclosing. a5 applicable. matters related to going concern atld using the 8oing concern basis of accout)ting uDless lh¢ Council Member5 either intend to liquidaie ihe company or io ce&se operations, or have no realistic alternative bul to do so. Auditory. resp)n$ibilili¢s for the audit of the fin*ncig1 statements Our objectives are io (pbtsin reasonable assurdnce aEK>ut whetherthe financial Statements a5 awhole are frtt from rnattrial tn155taiemeni. wheiher due to fraud or error. and to issue a Rewrt of thc Auditor5 that includes our opinion. Rea50nabl¢ assurance is a hi8h level of ￿Urance, bui 1$ not a guarantee that an audit ￿ndUcted in accordancc with ISAS (UK) will always dt¢cGt a material misstatement when it ¢xists. Misstatements Can arise frotn ftaud or etror and are consider¢d material if. individua]ly or in the aggreg￿e. they could rea4)nably be ex￿cted to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our proceAlures are ¢apable of deteLXtng irregularitle5. including fraud is detailed below.. Irregularities, in¢luding fraud. are instances of non-compliance with laws and re8ulations. We desi8n procedures in line with our resp)nsJbililies. ouilined ab)v¢. to detect material mi55tht¢menis in re5PCCt of irregularities. includin8 fraud. The extent to which our pm¢edui¢s are ¢apable of detecting irregularities. including frdud 15 detailed below.. we identified 8r¢as of laws and regulation5 that could reasonably be eXPe￿ed to have a maittial effeci on ihe financial statements from our ￿[Or exp¢rien¢e through discussion with the Council Members and oiher management (&$ required by auditin8 stsndards). - we had regard to laws and r¢gu12tions in areas that directly affect the financial statements irKluding finaTrcial reporting and taxation le8islation. W¢ ¢onsidere4 thatexientofcompliance with those laws and regulations as partofour procedures on the related fJnancia] stst¢m¢ni items. - with the ¢xrxption of at)y kT￿￿ll CY ￿Ssible non-compliance. and ￿ required by auditing standards. our work in respect of these w&s limited ￿ enquiry of the Council MetnE¢rs and other man8geJnent. we communicated identifJ¢d laws and regulations throughout our team and remakned alert tts any indi¢ations of ￿n- compliance ihroughout the audit. - we addressed th¢ risk of fraud ihrough rnanagementoverrideof controls, by (esting the appropriatenessofjournal entrie5 and other adjustments- assessing whether the judgements rn￿¢ in making accounting e5tirnaie5 are indicative of a potential bias. and evaluating the business rationalc of any significanl transactions that are unusual or outside the normal course of business. Page 16 REPORT OF THE AUDITORS TO THE MEMBERS OF DONCASTEIL ROTHERHAM & DisfRicr MOTOR TRADES CROVP TRAINIPIG ASSOCIATIOTY FOR THE YEAR ENDED 31 JULY 2022 Our audii wocedures were designed to T￿￿Trd to risks of material missiaterncnt in the financial statements. recogn2sing thai the risk of not detecting a material miso*ement due to fraud is higher than the risk of not detectin8 one resulting frorn error. as fraud may involve deliber*e con¢ealmeni by. ftsr exwnple. foryery, misrepresentatitsns or through collusion. There are inherent limitstions in the audit procedures perfornjed and the further removed non-compliance wilh laws and regulations is from the events and tran￿liOnS reflected in the financial stsiements, the less likely we arc to become aware of it. A fvrther descripiion of our responsibilities for the audit of the finar￿]8] Statements is locat¢d on the Financial Rerx>rting Council'5 website ai www.frc.org.uklaudittsTsre5w)n5ibilities. This de5CriPtion forms p¥t of our Re￿rt of the Auditors. Use of our report This report is made solelyto the cornpany% memkrs, &$ a trK*Jy, in accordance with Chaptrr 3 of Part 16 of the Companies Act 2006. Our audit work bcen undertaken so thai we might state to the ￿MpanY'S memb¢rs those matters we are required to si*¢ to ihem in a Rep)rt of the Auditors and for no other purwjse. To the fullest extent pernitted by law. we do not accept or assume rtsp)nsibility io anyone other than the company and the company's rncmber5 35 a body. forour audit worl for this report. or for the opinions we have fO￿ed. David F Randles FCA (Senior StaTh]tory Auditor) for and on behalf of D & J Randl¢s Limited Chartered Accountants Statutory Auditors 203 Askern Road Bentley Doncaster South Yorkshire DN5 OJR Page 17 DONCASTER ROTHERHAM AND DISTRicf MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED STATEMEiYf OF FINAI¥CIAL ACTIVTfiES NCLUDING THE INCOME AND EXPENDITURE AccouKr) FOR THE YEAR ENDED 31 JULY 2022 Unrestricted Fund5 31.7.22 31.7.21 Not INCOME: Charitable activities: Course Fees Rents receivable Membership Fees Government Grants Investment income: Investments - Deposit account inlerest 1.211,934 158.303 240 1,159.656 171.522 240 1.280 5,615 Total .371,757 1,337.033 EXPEI¥DITURE: Charitable aetivities: Provision of training services Governance cosis 1.404,210 23.147 1.325,870 21.512 Total 1.427.357 1.347,382 NET (EXPENDITURE) (55.600) (10,349) NET INCOMING RESOURCES FOR THE YEAIU NET MOVEMENT IY4 FUNDS IN YEA]i (55,600) (10.349) RECONCILIATION OF FUNDS: TOTAL FUNDS BROUGHT FORWARD 5,456.633 5,466.982 TOTAL FUNDS CARRIED FORWARD 5,401,033 5.456.633 The notes on pages 20 to 25 fom] part of these accounts Page 18 DONCASTER ROTHERHAM AND DISTiucf MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED BALANCE SHEET AT 31 JULY 2022 31.7.22 31.7.21 Notes FIXED ASSETS: Tangible &ssets Investhients Total fixed assets 3.596,112 100 3.596.212 3,447.765 100 3.447.865 CURRENT A&SETS: Debtors C&sh at bank and in hand Total eurrettt assels 10 170,099 1.705.426 1.875.525 163.687 1.915.543 2.079.230 LIABILITIES: Creditors: AmouDts falling due within one ye8r 70.704 70,462 NET CURRENT ASSETS 1.804.821 2.008.768 NET ASSETS 5.401,033 5.456.633 THE FUNDS OF THE CHARITY: Unrestricted fund$ Unrestri¢t¢d fvnds 12 5.401.033 5.456.633 TOTAL CHARITY FUNDS 5.401.033 5,456,633 These financial statem¢nts hav¢ b¢¢n prepared in a¢wrdan¢e with the sp¢¢ial provisions of Part 15 of the Companies Act 2006 relating to small companies. The financial stst¢m¢nts were approved by the Council on 13 DK¢mber 2022 and signed on its behalf by: G THOMPSON The notes on pages 20 to 25 form part of ihese accounts Pag¢ 19 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMrrED NOTES TO THE FINANCIAL STATEMEiwrs FOR THE YEAR ENDED 3] JULY 2022 I. COMPANY STATUS The company is limit￿ by guarantee and is a Registered Charity. number 518473. The compan￿S registered Tlumber and registered oifice address can be found in the Report of the Council on Page l. ACCOUNTING POLICIES The principal a¢couftting policies are summarised below. The ￿oll￿tIng policies hav¢ b¢en applied consistently throughout the year and in the preceding year. Basis of accounting The financial ststements have been prepar¢d under the histori￿1 ¢ost ¢onv¢ntion with items recognised at cost unless otherwise stated in the relevant notes to these a¢count. The financial statements hav¢ been prepared in accordance with the second edition of the Charities Statement of Recommended Pra¢tic¢ issued in (ktokr 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRSI 02) and the Companies Act 2006. The company meets the definition of a public benefit entity under FRSIO2. Fund atcounting Unr¢stri¢t¢d funds available for use at the discretion of the coun¢il in furth¢ran¢¢ of the general actvities of the Company. Restricted funds are subjected to restTiCtions on their expenditure imposed by the donor. In the opinion of the council. all th¢ fvnds held by the company are unrestricted. Income and endowments All in¢om¢ is included in the Statement of Financial Activities when the company is entitled to the income. Th¢ ftillowing specific policies are applied to particular categories of income.. Course fees are accounted for when earned Investment income is accounted for when receivable Grants are accounted for when the ￿MpanY is entltled to receive them Expenditure Expenditure is r￿OgnISed on an accrual basi5 a5 a liability is incurred. Expenditure includes attributable VAT which cannot be recovered because the company is not registered for VAT and is reported as part of the ¢xp¢nditure to which the VA T relates. Charitable expenditure comprises those costs incurr¢d by the charity in the delivery of its activities. It includes l)oth costs that ￿ be allo¢at¢d directly to such activities and thos¢ of an indirect nature to support them. Goveman¢e Costs include those costs associated with meeting the ¢onstituttonal and staiutory requir¢m¢nls of ihe Gharity and include the audit fees and costs linked to the strdtegic managemenl of th¢ charity. All costs ar¢ allO￿ted between the eX￿ndit￿re categories of the SOFA either by direct allocation or apportioned on a basis of the staff time attributable to each category. Page 20 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EiYDED 31 JULY 2022 2. ACCOUNTING POLICIES {¢ontinued) Tangible fixed assets Depreciation is provided at the following annu81 rai¢s in order to wrik off each asset over its estimated usefijl life: Fr¢ehold property Short le&sehold prop¢rty Plani and machinery 21J/o on a reducing balance basis Over the remaining period of ihe lease 200/0 on a reducing balan¢e basis 33Yo on a straight line basis 20 _ 331/10 on a reducing balance b&sis 25Yo on a straight line b&8is (computeys) 250/0 on a reducing balance basis Investment property is shown at its most recent valuation. Any surplus or deficit arising is reco8nised through the income and expenditure account. The council's policy is not to ¢apit&lise capitsl expenditure incurred at a cost of under £l.IK)O. Ite¥ns with a net book value of less ihan £1 00 are wrtrten off. Fixtures and firtings Motor vehicles Inveslment property Pensions The company 0￿rat¢S a defined wntribution pension scheme. Contributions payable for the year are charged in the income and expendl￿ff accounL Prepgrgtion of eonsolldaled tlllatt¢i*l statements The financial Statements contain information aboui Don¢as*r Roth¢rham & District Motor Trades Group Training Association Ltd &s an individual limited company and do not contain consolidated finan¢tal information as the parent of a group. The company has taken the option urkder Section 398 of the compani￿ Aci 2006 not to prepare consolidated financial statements. T*x4tioo As a Registered Charity. the company is noi subject to corpordtion tax. 3. NET INCOMING RESOURCES FOR THE YEAR Net incoming resources for the year are stated after charging: 31.7.22 31.7.21 D¢pre¢iaiion - owned &ssets Auditors r¢muneration.' Audit Services Accountancy servic&s Operating lease expenses - land & buildings Pension ¢osts 97.577 4.320 2.760 74.850 25.521 100.797 3.960 2.514 70,410 27.042 Page21 DONCASTER ROTHERHAM AND DJSTRicf MOTOR T114DES GROUP TRAINENG ASSOCtATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 4. PROVISION OF TRAINING SERVICES 31.7.22 31.7.21 Costs dtrectly allo¢¥led to activities Direct staff costs Training & workshop ¢osts Premises Costs Support costs Management & adrninistration 630,322 306,953 278.445 68,850 119,640 674,158 189,434 259.763 73,048 129,467 .404,210 1.325.870 5. ST AFF COSTS AND IYUMBERS 31.7.22 31.7.21 Staff costs We￿ as follows: Salaries and wages Social 5¢¢uiity ¢osts Pension costs 656,227 59,807 25.521 710219 55,866 27.042 741.555 793.127 No employee r¢c¢iv¢d emoluments of more than £60.000. The average weekly number of employ¢os during the year was follows: 31.7.22 31.7.21 Tutors Administration Health and safety. quality control & marketing Management Invigilator Cleaners 18 18 30 31 GOVERNANCE COSTS 31.7.22 31.7.21 Salaries and offiee costs Tru5tee5 meeting expenses Audit fees Accountancy Costs 14,000 2.067 4.320 2.760 13,500 1.538 3,960 2.514 23,147 21,512 Page 22 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING A&SOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 7. COUNCIL REMUNERATION AND RELATED PARTY TRANSACTJONS Certain members of the executive council received expenses during ihe year. The total amount payabl¢ amounted to £2.067 (2021- £1.538}. No council member or other person related to the company had any personal interest in any contract or trdns3Ction entered into by the company during the year. other than the chairman who received an honoraria of £500. TANGIBLE FIXED ASSETS Freehold prorKrty Inv¢stm¢nt property Short Lease property COST: At 1.8.21 Additions Disposals At31.7.22 DEPRECIATION: At 1.8.21 Charge for year Eliminated on disposals At 31.7.22 NET BOOK VALUE: At 31.7.22 At 31.7.21 4.074.247 21M).755 528.984 72.980 4.275.002 528.984 72,980 1.192.643 57,958 132.058 72.971 1.250.601 132.058 72.971 3.024.401 2.881.604 396,926 396.926 Plant & machinery Fixtur¢s & fittings Motor vehicles Totals COST: At 1.8.21 Additions Disposals At31.7.22 DEPRECIATION.. Ai 1.8.21 Charge for year Eliminated on disp05als At 31.7.22 869.480 40.927 228.846 4.242 197,838 5.972.375 245.924 910.407 233,088 197.838 6.218,299 728,084 32.705 216.208 3.115 182.646 2.524,610 3.799 97,577 760.789 219.323 186,445 2,622,187 NET BOOK VALUE: Al 31.7.22 At 31.7.21 149.618 141.396 13.765 12.638 1,393 3,596,112 15,192 3.447,765 In the opinion of the council. the market value of the COMpan￿S investhient property as ai Ihe year ¢nd is not materially different to its nei trt)ok value. Page 23 DONCASTER ROTHERHAM AND DISTRicf MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 FIXED ASSET INVESTMENTS 31.7.22 31.7.21 Cost of Investment in Subsidiary Company 100 100 The investsnent is a l OOQ/• shareholding in GTA Ass¢ssm¢nts Ltd which has not yet commenced trading. AO. DEBTORS: Amouiyfs FALLIIYG DUE WITHIN ONE YEAR 31.7.22 31.7.21 Trade debtors Prepayments and accrued income 114.625 55.474 170,099 103,279 60.408 163.687 I l. CREDITORS: AMouNfs FALLING DUE WITHIN ONE YEAR 31.7.22 31.7.21 Trade creditors Social security & other taxes Accrued exp¢ns¢s and deferred incom¢ Amount owed io subsidiary 38.590 14.698 17.316 100 70.704 39.410 14.896 16.056 100 70.462 12. FUNDS General Fund5 Totsl (Unrestricted) 31.7.22 31.7.21 Blf l August 2021 Incoming resources Resources expended 5.456.633 5.456,633 5.466.982 1.371.757 1.371.757 1.337.033 (1,427,357) (1.427.357) (1.347,382) Clf 31 July 2022 5.401.033 5,401.033 5.4S6.633 The fund balances carried fon¥ard at 31 July 2021 are represented by . Other net assets Tangible fixed assets Cash at bank and in hand 99,495 3.596,112 .705.426 99.495 3.596.112 1.705.426 93.325 3.447.765 ,915.543 5.401.033 5.401,033 5.456,633 Page 24 DONCASTER ROTHERHAM AND DISTRicf MOTOR TRADES GROUP TRAINING ASSOCIATION Lil￿rrED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 JULY 2022 13. OPERATING LEASE COMMrrMENrs The company h&s the following tothl non-cancellable ￿mmItMents in respect of operdting leases relatirkg to land & building5: 31.7.22 31.7.21 Amounts due within l year Amounts due within 2- 5 years 37,850 3.225 74,850 41.075 Page 25 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES CROUPTRAINING ASSOCIATION LIMITED DETAILED INCOME AND EXPKNDITURE AccouNr FOR THE YEAR ENDED 31 JULY 2022 31.7.22 31.7.21 INCOME: Metnbership fees Own course fees Other course fees & recharges 240 238,536 973.398 1212,174 240 228,457 931,199 1.159,896 OTHER INCOME: Rents receivable Deposit account interest 158.303 1280 171.522 5.615 159.583 177.137 TOTAL INCOME 1.371.757 1.337.033 EXPENDITURE: Wag¢s P¢nsions Telephone Post and stationery Advertising Motor expenses TraininE and workshop expenses Trainee lunches M¢eting expense5 Sundry expens¢$ Cleaning AuditOTS remuneration Accountancy Payroll preparation Rates & water Doncaster rent Sheffield ¢Kcupancy costs Insurance Light & heat Bank charg¢s Repairs & ren¢wals 716.034 25.521 29,065 11.150 6.938 17298 267.965 6283 8,869 6,660 859 4.320 2.760 3.255 27,578 19.350 69.189 22.823 44235 3.046 36,582 1,329.780 766,085 27.042 32.941 13,622 3.861 17,418 150.741 3280 5,208 3,844 1.337 3,960 2.514 3,498 25,324 19.350 69.472 20,483 33,213 5,699 32,393 1241,285 SURPLUS BEFORE DEPRECIATION 41,977 95.748 DEPRECIATION Freehold property Plant & rnachinery Fixtures & fittings Motor vehicles Loss on disposal of plant & machinery Loss on disposal of fuxtures & fitting5 Loss on disposal of vehieles 57.958 32.705 3.115 3.799 s8.3￿2 33,421 3.916 5,068 1,992 3.058 250 97,577 106.097 NET (DEFICIT) FOR THE YEAR 55,600 10,349 This page does not forni part of the ststutory financial s￿terne￿ts Page 26 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAININC ASSOCIATION LIMITED INCOME AND EXPENDITURE ACCOUNT- workings only FOR THE YEAR ENDED 31 JULY 2022 EXPENDITURE: DiTect Charitable Charitabl¢ Exp¢nditur¢ Management Direct Cla55ification Total Admin Wages Pensions Tclephone Posi and stationery Advertising Motor expenses Training & workshop eX￿rk$e5 Tryainee lunches Meeting expenses Sundry expenses Cleaning Auditors remvneration Accourttart¢y Payroll preparation Rates & Wdter Renl Sh¢ffield occupancy costs Insurance Light & heat Bank charge5 Repairs & renewals Strff Costs Staff costs Support Support 716.034 25.521 29,065 11.150 6.938 17,298 267.965 6.283 8,869 6,660 859 4.320 2.760 3,255 27,578 19.350 69,189 22.823 44.235 3.046 36.582 1.329.780 608.629 21.693 24.705 9.478 107,405 3.828 4.360 1.672 6.938 2,595 85.IX)Q/ 85.(K)/ 85.(X)Y41 o.¢J)o/ Support Workshop Workshop Support sUp￿rt 14.703 267.965 6.283 8.426 5.661 730 I00.(K)Y 100.oov 95.O¢Y/ 85.00% 85.OOVo 0.0￿/0 443 999 129 4,320 2.760 3,255 Support Premises Premises Premises Pr¢mis¢s PremÉses 0.00% IIKJ.OOQ/o l(M).OO% 27,578 19,350 69,189 22.823 44.235 I(XI.OO/o O.OOts/D i¢y).¢x)Y 3,046 Premises 36.582 1.188.030 141.750 DEPRECIATION Freehold property Plant & machinery Fixtures & fitting5 Motor vehicles Premises Workshop Support Support 57.958 32.705 3.115 3.799 97.577 lo0.0￿￿ I00.OOYo 57,958 32.705 2,648 3,229 96,540 467 570 ,037 85.00V. TOTAL 1,427,357 ,284,570 142.787 This page does not forni part of the statutory financial statements Page 27 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED INCOME AND EXPENDITURE ACCOUNT- IvorkinES only FOR THE YEAR ENDED 31 JULY 2021 EXPENDITURE: Direct Charitable Charitsble Expcnditure Management Direct Classification Totsl Admin Wages Pensions Telephone Post and ststionery Advertising Motor expenses Training & workshop expenses Trainee lunches Meeting experkses Sundry expenses Cleaning Auditor5 remuneration Accountan¢y Payroll preparaiion Rates & water Rent Sheffield occupancy Cosis Insurance Light & heat Legal & profr55ional Bank charges R¢pair5 & renewals Strff ¢osts Staff costs Support Support 766,085 27.042 32.941 13.622 3,861 17.418 150.741 3280 5.208 3,844 lJ37 651.172 22,986 28,000 11,579 114.913 4,056 4,940 2.043 3,861 2,614 85.00% 85.00/ty 0.00% SupTM)rt Workshop Workshop Supp)rt Support Premises nla 14,805 150.741 3,280 4,948 3,267 1.136 lo0.0￿/4 100.00% 95.OIV/o 260 577 201 3.960 2.514 3.498 85.00% O.OO•/o 0.00% O.OOQ/• 2,514 3,498 25.324 19,350 69.472 20,483 33,213 Support Premise5 Prernises Premises Premises Premises 25,324 19,350 69,472 20,483 33.213 100.OOOh 100.ooty/o 5,699 32.393 1241.285 O.OO/o 5.699 Premises 32.393 1.092,149 149.136 DEPRECIATION Freehold property Plant & machinery Fixtures & fittings Moror v¢hi¢les Loss on disposal of plant & machinery Loss on disposal of fixtures & fittings Loss on disposal of vehicle5 Pr¢mis¢5 Workshop Support Support Workshop Support Support 58.392 33.421 3.916 5.068 1.992 3.058 250 106.097 i 00.o¢y/ loo.0￿/0 S5.0￿/0 85.00% 100.00 /0 58.392 33,421 3,329 4,308 1.992 2,599 213 104.254 587 760 459 37 1.843 TOTAL .347.382 .196,403 150,979 This page diw not form part of the sratutory financial statements Page 28 DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMrfED CASH FLOW STATEMENr FOR THE YEAR ENDED 31 JULY 2022 31.7.22 31.7.21 NET (DEFicrr) FOR THE YEAR (55.600) (10,349) Adjustments for: Depreciation charges Lossl(Profit) on disposal of fixed assets (Increas¢)/decreas¢ in debtors (Decreas¢)lincr¢as¢ in Creditors 97.577 IIX).797 5.300 (7,614) (57.596) (6,412) 242 Net Cash generated by operating aetiviti&8 35.807 30.538 Cash flows from otber sourtes: Proceeds from the sale of fixed assets .600 Application of ¢a$h: Purchase of fixed assets (245.924) (42.162) NET (DECREASE) IN CASH (210,117) (10,024) Cash at bank and in hand at th¢ beginning of the year 1.915.543 1.925,567 CASH AT BANK AI¥D IN HAND AT THE END OF THE YEAR .705,426 1.915,543 This pag¢ does not fonn part of the statutory financial statements Pag¢ 29