REGISTERED COMPANY NUMBER: 0191I99S6 (England aDd Wales) REGISTERED CHAIUTY NUMBER: 518473 AUDITED FINANcL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 FOR DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROiiP TRAINING A&SOCIATION LIMrrED (A COMPANY LIMITED BY GUARANTEE) Xcinadin Audit Limited Sidings House Sidings Court Lakeside Donc&ster South Yorkshire DN4 5NU •ACJAOTV6' 27112r2023 COMPANIES HOUSE A16
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DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROL'P TRAINING ASSOCIA TION LIMITED coTrrrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 Page Referenee and Adrninistrgtive Details Report of the Couticil 2 to 12 Report of the Independent Auditors 13 ro 16 St4tement of FinnciaJ Activities 17 B#lnee Sheet 18 Cash Flow Statement 19 Notes to the Cash Flow Statement 20 Note5 to the Financial Statements 21 29 Detailed St*ttmetst of Financial Activities 30 to 31
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRAD GROUP TRAINING A&SOCIA TION LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2023 COUNCIL MEMBERS P M Coggon G C Harnier M MKller M F Sitad G Thompso M D Wainwright L R Wtight Asco COMPANY SECRETARY A Scou GROUP TRAINING MANAGER J Mace REGISTERED OFFICE Rands Lane Industrial Estaie Amithor Donc&%ter DN3 3DY REGISTERED COMPANY NUMBER 019(YJ956 (England and Wa1¢5) REGISTERED CHARITY NUMBER 518473 AUDITORS Xeinadin Audit Limired Shdings House Sidings Court Lakeside Donuster South Yorkshire DN4 5NU BANKERS BclaYS Bank PLC High Srreei Doncasier DNI IEG Lloyds TSB High Street Doncaster DNI IBH Page I
DONCASTER ROTHERHAM AND DISTrICT MOTOR TRADES GROUP TRAINING ASSOCIATION LINllTED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 The council mernbers (trustees} who are also directors of the charity for the purposes of the Companies Act 21K)6. present thtir report with the fEnancial statements of ihe charity for the year ended 31 July 2023. The council metnbers have adopted the provisions of Accounting and Reporting by Charities-. Statement of Recommended Practice applicable to charities prepaxing their accounts tn accordance with the Financial Reponing s[and applicable in the UK and Republic of tJeland IFRS 102) (effeciiv¢ l January 2019). STRATEGIC REPORT STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT The Group Training Association is a charitable Company Limited by Guarantee incorporated on the 30 April 1985 and registered a5 a charity on 10 February 1987. The Company was established under a Memotandum of Association that established the objecrs and powets of the chariry and is governed under its Articles of Association. In rhe eveni of the Group Training Associaiion being wound up. mernbers are required ro ¢onrribute an amount not excelIng £10. RECRUITMENT AND APPOINTMENT OF COUNCIL The Dire¢tOfS of the Group Training Asl8110n are also ChaJity Trusw for th¢ purp05e of Ch1¢Y Law and are also knowo as Members of the Council. Under the requirements of th¢ Memorandum & Anicles of Association. th¢ Members of the Council are elected to serve until resignation. All Council Members hav¢ ditect links with the rn0r trade through their own busint$5 or by way of ¢uffeni or p&si employrneni within the motor tre. Most Council Memitrs have served the Group Ttaining Association foi a long time. however. from time io time new members are elected who are known to have the intel of the Associaiion ac heart. Given iheir in-depih knowledge of the industry. a specific training progrdmme is noi considered necessary. however, the Chairnan. the Group Training Manager and other Council Members $1$[ any new membBrs in understanding their obligations and restxTrnsibilities under the Companie5 and CharitKes Acts. ORGAf41SATIONAL STRUCTURE The Organisaiional Structure of the Group Training Association is made up of a Board of Council Members elected from the mcrnber5hip of the Company. The Council is reswnsible for the strategic direction and policy of the Group Training Associaiion. Strnciuted monthly meeiings are held to d¢M)in¢ policy and procedures. The Execuuve Council members meei every other month and there is a whole Council meeiing in the intrrverting months. Meetings are minuied by the Company Secreiary ond minutes are circulared rnbel$. A scheme of delegatiort LS Ln place and day io day responsibility for the pn)¥ision of training services rests with the Group Training Manager who attends council meeungs bui who does nor have a vo. The Group Training Manager is responsible for ensuring that the Company delivers the training services and ensuring that key perforniance indicators are met. They are also responsible for the day to day opemional management of the Company. Page 2
DONCAsfER ROTHERHAM AND DISTRJCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT PA Y POLICY FOR KEY ST AFF The Council consists of the board of trustees and the Stlor management team. The management arn are the kty personnel of the charity in Charge of directing and con1111ng. running and operating the charity on a day-to4Jay basis. All ¢ouncil llletnbers ve their titne frecly and Th) council member receives reniuneration iti the year. The pay of the senior Srf is reviewed annually along with other stsff employeAI by the chariry. usually with a percentage increase relating to inflation and cornpetitson in the ernployee market for stsff. Where pay for senior stsff falls outside that percentage increase. that would be reviewed and approved by the Board of Council Members. The educational and training aciivilies of the Group Training Association are managed by a total of twenty six stsff {on average) employed throughoui the Training AssiKiation's two Centres and five departments. STAFF DESIGNATION BY OCCUPA TIONAL ROLE {AS OF DECEMBER 2023) Managemeni Technical Tutors LogisLiCS Tutors AdmtItjStratiYe Staff Funciional Skn"Ils Tuior Business Studie5 Tutors Markering Cleaners 12 Bi-monthly hjll stsff meetings take place in the Doncastrr and Sheffie]d Cenrres that are mandatory for all &ff to attend io ensure staff are fvlly infornied of Company developments. On the iTht¢rvening months a Qualify Team meering tskes placc at Doncaster LO l¢xsk ai ways of improving training prograrnm. The meetings have a set agenda and ensure operational activities are assisted by an informed arn of administrative and tutorial personnel. The eniire workforce. including Managers and Supervisors have direct experience of delivering rraining programtnes. They art responsible for delivering a highly succ&%sful Government funded apprentice training contraci and continue to provide high qUlty course5 evidenced by minitnal pioblems and sustained improvements In participation. A total of rwenry six staff (on average) are employed by the Company_ Seven of these sthff members work on par¢-time role. During the year there have been some tuiorial Staff changes. with tutorial staff who have lefi the Company being replaced by new staff with tle industrial knowledge and skills. Page 3
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAJNING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE GOVERNANCE AND MANAGEMENT OURAIMS The tnain aims and principal acrivitses of the GTOUP Training As$(latiOn are stsred in the Memorandum and Arricles of Associatioll beir]g the Govemtng InstrumenL which are the provision of trarning and education for learners employed or io prepase. assisi or enable them io be employed or ¢ngaged in acrivities ConnleI to the Reiail Moior Trade or Road Transport Industry. OUR OBJECTIVES In setting our objective's amd planning our activifies. our Council has given carefvl consideration the Chariry Commission's guidance on public tenefir and. in partxcular. io its supplementsry public tthefit guidance on advancing education and fee charging. We airn 10 provide the benefir of firsi class educarion and training ro assisi any individual employed or considering employment in the Retail Moror Trade or Road Transport Industry wtth a view to developing their skills. educattoR and abilities. The Group Training Associaiion admits rKrsons of all social backgrounds. The Group Training AO¢latiOn has to meet the stsndanls of external qua]ity audits in kns of Quality Mana8emenL a formal inspection by Ofsred. Educaiion and Skills Funding Agency (ESFA). tA)ca] Authoriiies. Matrix Sthnd&rd, Contyac¢or5 Heolih ond Safery Assessment Schem< and Invesr in People Award ft>r which the Mission StateTneni is a deflned objectLVe'.- To be the rst choice rraining organisaiion delivering (Kcuparional fraining in Auiomobile. Transport Logi51ics and Business Studies. Our corp)rate Eoals are'.- To provide the quality and reliability of products and s¢rvi¢es. To provide the Most cosi effective course and value 10 our cusiomers. To be the leader in each (xcupational atea in which we train. To srrive io develop all employees. through the provhsion of Lraining in order to help us achieve our businus goals. To be rmanc1]Y strong in order that the most up ro date facilitiGs and equipment can be PfDvidEd to benefit course delegates and apprenlices. To maintain the aciive pursuit of advanced rechnology and ddellnine the m8Jkets where developing new skills is eviden¢ed and io provide accordingly. To undersiand our customer needs and to react with our provision accordingly. ACCESS TO TRAINING AND COMPANY ETHOS Our training facilities are available to anyone considering a career or curyendy employed in the Retail Mo(or Trade or the Road Transpon tndustry. The training is either sUPPtsrted by a whwl. ernployer or the ESFA so thai no learner needs io make any financial contribullon ioward5 the Cosi of training. In addition, we are an tquai opportunity organisation and are COTnmitted to a worknng environmeni that is frce from any forn) of discrimination on the grounds of colour. race. ethnicity, religion. gender. disability. sexual orienwion or ag The Charity's aims are 10 provide eAucaiion and training to assisi learners in progression iowasds, or gaining vocational qualification5 to prepare, a55iSt or enable them to be employed or engaged in apprenticeships COtinecLed 10 the motor vehicle repair industy or road transprt industry. The Group Training Association provid&% motor vehicle education and training Cour for a range of learners from the age of fourteen onwards. The trainin8 Courses benefit learners at school. learners excluded frofft school. employed and unemployed. Pa8e 4
DONCASTER ROThERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE. GOVEIiNANCE AND MANAGEMENT QUALITY OF PROVISION AND AUDIT OF STANDARDS In July 2022 the Government's educational national inspection regirne Ofsted visited the Group Training Association io carry out a four day full. short notice inspection involving a tram of six inspectors. The previous inspection was in May 2016. Ofsted con¢inue io reserve the option io visii the GTA at any time. Inspeciions are graded 85 follows... Grade I Grade 2 Grade 3 Grade 4 Outstanding Improvement requind Inadquate The Group Training Associaiion was awarded the following Grndes in July 2022.. The qualiry of education Behaviour and attitudes Personal developmeni Leadership and management Apprenuceships Overall effectiveness The Group Trdining AO¢latiOn h&% now been awardeAI a Grade 2 - Gd by Ofsted since 2(lM. lrnproveTnents to the operaiion of the Group Training Asw¢iaiion are conducted by an in-house Qualify Team. ramge of specific audit irn5 has been prc#Juced 10 fonn a Quaiiry Calendar thai specifies the dat¢ for a5s¢s5rnent. Audit reviews cover twenty five specifie areas and include: Group Three Year Developmeni Plan Meetings L¢arner Health and Safety Measures Staff Reviews Equality and Diversily The Preveni DULY Briiish Va]ues Self-Assessment Rert & QLdiry ItDprovement Plan Quality System Review Leamer Progression and Success Observaiion of Tuiorial Delivery Internal Verification of Ski115 Asse5$0r5 STAFF DEVELOPMENT The Company progresses Tutors on a fom)ai leaching qualification All staff involved in teaching or training leamers on Govemmeni funded progranllnes are expecwl 10 progress 10 an ass¢&sor and, or teaching qualification. Staff have attended a broad range of training courses tota]ling one hundred and thiny sevtn days of attendance in relation to improving learner training programmes and iechnical updating. QUALITY STANDARDS The Company has held the Invesiors in Pe(yle Award since 1994. We achieved re-certificatioft f a further three years in January 223 and will need to be re-accreditrd in January 2026 which will be assessed against the new stalhdard. Page 5
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADLS GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED JI JULY 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Other quality S(andaJds held are Matrix (for Informwion Advice and Guidance). CHAS (Contracrors Health and Safety Scheme for work with Local Authoriues). The Group Training Association ha5 maintaincd g(M)d piogtatthme &s5e&stnents via Sheffield Local Education Authority contract moniioring during 202212023 for the provision of 14_16 sch(x)I vocational Programmes in Sheffield. RANGE OF QUALIFICA TIONS AND AWARDS The Group Trakning A&%ociation is regisrered with the maior Qualification Award BThli&5 and Tneets the appraisal requirements of: City & Guilds of London Institute Institute of the MolOI Industry Oxford. Cambridge & Royal Society ofAns (IXR) Road Transporr Industy Training Boa Department of Transp Autotnotive Technician Accreditation Scotlish Qualifications Authority DVSA Skills and Education Group (SEG) Cosis related to Apprenuce and School courses high &$ they include: Related staff wages Safely Officer costs Mini-coach transrA)rt costs Vehicle costs and diesel for asse&8ment visits to learner placements Classroom and workshop costs. overalls. rrnining •4uipmeni erc Rtgistra(ioTh fees and Icsson costs Rates. heat. lighL WTrwer. insurdntts Building MaInnanCe costs New course developrnenr costs- equipmrnt exc Apprenuce End Point AsSt55rnent and re-sit COSL% Perishable or ollcc used item5 ACHIEVEMENTS AND PERFORMANCE Trustees and CoutLciI meEnbets meet each Tnonth and have a forma] agenda for each meeting. A rnanagernent report is presented to all Council Members and provides a sthiisri¢a] analysis of learner achievement and perforniance against objectives sei in Conrrdcrs held for each programme or training aciivity_ APPRENTICES The Group Training A&8ociauon tendered for a Government funded contraci with the Education and Skills Funding Agency. This Governmenr legislad conrraci has an impor1 significance io the Group Training Association as it accourtts for over sixry percenr of the courst income funding. In June 2017 the Group Training Association was award¢d Government funding apprentice training contract for levy paying e¥nployets despite fierce cotnpetition from collegu and other training ot8ani5ations that OPErate on a national b&8is. The Regisier of Approved Trdining Providers, (ROATP) was refreshed in DeceTnber 2021. requiring all approved piovidets to re-apply under new. Stricter conditions. The Group Trainin8 Associaiion was succ&%sful in its re-application. In 2023 the register was changed again to Appreniieeship Provider Assessmeni Register (APAR) combining the ROATP and EPAO registers. The regiSr h&% not re-opened since for any n¢w standaxd applicarions. Page 6
DONCASTER ROTHERHAM AND DIRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE. GOVERNANCE AND MANAGEhlENT Since 2017 there have be£n conttnued chonge5 tt> every part of an appreniiceship from the funding through assessment and qualifications. ImpleTnented by the Education and Skills Funding Agency. Apprenticeship Frarneworks were no longer be funded from 31 July 2020 leaving only Apprenticeship Standards approved for Government funding. A training levy was intrcduced for Iger employers with ovet 250 employees andlor a payroll of over 3 million. There were also changes (o fvnding for medium to small employers. Standards are structured with an emphasis on end testing for assessmeni of an apprenticts competence. However the lack of available standards for some motor vehicle Specialisms ie.. Paint. Panel. Heavy Vehicle Leve] 2 and Auto-Electrical means we are unable currently to recruit apprentices for some of thesE dLSCLplines. This is having a negative iTnpact on the recruirment of apprentices. and subsequently income, of the Group Training AssOci10n. The COVILkl9 Pandemic 2019-2021 is coniinuing to have an impaci on employers recNiting apprentice5. The training programme's success is measured by the number of Learner5 on prograrnme and the attainment of Standards achieved in their respecrive career specialism. The wgets are challenging and. due io ¢h¢ ¢oniinuing difficult trading thai gardges are eXriencing Combined with the impaci of the pandemic and now the reduction in approved appreniiceship 5tandariL% for the moior indus. there is a reduced uptake in apprentice work placements that is affecting apprentice numbers on our trainin8 programme which can take up to 3 years to show statlSli¢ally. Thc Qualification Awd Bodies inspection regime (IMI. 0 SQA. EDI. RTITB, JAUFf, SEG and Ctiy & Guilds) audit all Group Training A550ciation qualification sysi¢ms and pr(Kedures older ro graDi th¢ir approval to provide a full qualificaiion structure for the studeTEts. A Group Training Associaiion Management Team wdl compleit quality audits and assessments to ideniify and address any con¢¢rns. The Group Training AsxKiaiion openexl a Trdining Cen(re in ShefField in September 2(M)7 to enable it to take up a contract with Sheffield LEA to deliver motor vehicle vocational prograrnmes for Schools in the ShefField region. Sheffield LEA has otlce again re4ontracted with the Group Training Association for the acadcmic yeat from Sepiembet 2022 to July 2023. The Group Training AcialL0n also has twenty three apprentices lollowing their training progTammes ai the Sheffield Centre. With the introduction of the new appttnticeship Standards and the requirement for new end poini 3ssessments by a separate End Poini Assessmeni centre (EPA). the Group Training Association identifsed thai there was a need for this apprenticeship service for other institutions and exisung manufactures on the Doncaster sir¢ for light and heavy vehicle a5 well as panel and paini. Sincc 2021 the Group Trdining Associatio has offered irs assessment Services via the IMI. We have also continued to invesi in equipment to operao various IMI qua]ificauons and End Point Assessmeni aciiviiies, including Servi¢¢ T¢¢hnician. Vehicle Aii Conditioning. Vehicle Instttiion and Vehicle Ref1$h1n8 from our Doncaster Centre. The Group Training Association contirtues its relationship with moior vehicle manufacturers and is presently involved with Vertex Professional Services repre5eniing Honda. Depending up)n car sa]es and maskei share the manufacturers in¢r¢&se or de¢r¢&se th¢ amount of work carried oui by the Group Training Ass¢xiaiion. Page 7
DONCASTER ROTHERHAM AND DisfRICT MOTOR TRADFS GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT PERFORMANCE AGAINST PROFILE Education Skills Funding A8ency Appreniice Pmgtamn)e 202212023 Provisional GTA SUCCESS RATE DtE MtN THRESHOLD AGE 16-18 19-23+ TOTAL 47 16 63 27 14 41 87.550h 65Yo upda(oJ 6/ 21ll GTA SUCCESS RATE 52.94'10 63.64¢J/o 53.96°h updated DfE baN THRESHOLD 50ts/ts 50¥0 50% AGE 16-18 19-23+ TOTAL 51 12 63 27 34 2020r2021 GTA SUCCESS ITE 87.50% 77.80% 83. DfE MIN THRESHOLD No( Published Noi Published Noi Published AGE 16-18 19+ TOTAL APPRENllCES ACHJEVERS 65 57 38 30 103 86 The Group Training ASKlatIOnS apprenticeship programme qualificarion succe&8 re has consistently. for the past nine years. been above the national average &s shown in the rables above. SCHOOLS PROGRANfMES The Group Training Association has been providing TTh)ror vehicle vocarional training w*grammes for &chlS in South Yorkshire at its Training Centyes 2nd ai sch(x)I premises for a number of yean. Due to changes in the Govemmeni League Table5 for scbi)ols thesc programmes have again reduced in numbers. At preseni some nine schools have programmu Opeed by the Group Trainin8 Associaiion with no school learners ai the Donc3sier Centre and nineseen learners at the Sheffield Centre. Due to the Government's Spending Review limiting the budgets of SChIS and changes to the qualificaiion txTrints systems. schools continuing io review their vocational prograrnmes and are teducing the number of learners on the pro8raJnmes. OTHER TRAINING PROGRAMMES In August 2016 the Group Training A55ociation took the deciSLon ro apply for direct approval and to product all of its own trainin8 material for Driver Certificate of Competence (Driver CPC). This h&$ been SLKcessfully carried out and the Group Training Association has direct approval to Oatr the Driver CPC courses via DVSA. Ten days of courses were re-approved in Augusi 2023. Page 8
DONCASTER ROTHERHAM AND DISTRI MOTOR TRADES GROUPTRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JUL Y 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT SAFEGUARDING. PREVENT & BRITISH VALUKS The GTA considers ihat employee and learner involvement is e55enii81 ro its continuing success and uses a variery of ethods io inforni, consult and involve employees and learners. These include quesriont)aires. meeiing5, Every Child Mati¢rs. Prevent Duties. Safeguarding. British Valu. Radicalisation Awareness and E-5afety. The Group Training A550CLation has an apinted Safeguarding IAd and Deputy resw)nsible for all Equality, Diversity, Preveni and Safeguarding. All siaff and apprenti¢¢s under-take Safeguarding and Pr¢v¢ni training. all staff are subje¢1 io DBS checks. RISK MANAGEMETrrr The Council ¢onfirn)s that System5 have been esrablished to identify any major risks ¢0 which the Company may be exposed and the p¢rceived risks are reviewed monthly io mitigate these risks. A Treasurefs report LS piesented as a fixed and formal agenda item at the Council's bi-monthly meetings. Funds held for investmeni ase confim)ed ai this meeting. AJ) annua] review of Inrernal Financial Contyols using the Charity Comrnission self-checklist is carried out and evaluated against guidelin&%. The Council continues (o review spending and inv&sth)eni lICIeS The organisaiion still has a clear fr*us on exreThling the geogrdphical area that the Cornpany operaies in to increase the amount of business into the Company. Rc41evelopment and option purchase Unit 3 Rands Lane In September 2023 in Doncaster will involve sJbsiantiai capital expendiwre to be sourced from the organisaiions own funds. Staff numbers are now stable, however. due to the fan¢13] impact of the continued reduction in ESFA funding, a review of staff r4uirements will be carried out in 2023r2024. The council h&ve also explored the utilisation of the GTA'S 18sets and in-particular buildings and property. The funds raised froTll the leasing propffj is expEcied to be [einvesl into the aPp01]Ce ptO8ratnme. providing much needed financial stabiliiy at a lime where the biggesi changes in appreniiceships have been made since (he introducrion of the Modern Apprenticeship which Started in the early I9.5. The investment policy for surplus moniEs w&4 reviewed in 2011 and an account w&8 opened with Lloyds Bank thar has produced improved inle¢ rnies for deposils. These inreresi ra$ from Lloyd5 have now reduced and are closer io the rates offered by Barclays. The Council maintain5 a subsianti31 reserve of monies io minimise p0$5ible cash flow problems due to the economic cliTnate. The reserves allow for chang&% in Apprenticeship funding and the substantial in¢rease the delivery of seNi¢es due to the rdP2d increase in inflation. MAIN RISKS The conunued changes to the apprenticeship 51ructurc and ESFA fvnding system through 2022023 may have an impact on achieveTnent lates. apprentice recruiLment and financial income. Employer5 now have to adjust Lo using the Apprenticeship Service {AS) to direct Governlnent funding io the GTA for their apprenticeship training. The intyoduciion of ihe apprenticeship Standards and Frameworks no longer being fvnded has created extra burdens on employers which previously did not exisL Employers are now responsible for funding setup and allocations for apprentiC25hip5. This is proving rnore problemauc for smaller ernployers who do noi necessarily hav¢ the titne or resource to perft)rm ihtse prtesseS. This has consequently increased the load on the GTA who have provided more staff time allocated to guiding and supporting ernployers. With the incre&8e in the school leaving age schools are encouragmg learners to slay in schc>ol rather than take up an apprenticeship. This has led 10 5chLN)Is starting up theii own motor vehicle workshops to keep vocaiional training within the school premises. Pagc 9
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JULY 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Du¢ to the Governmeni's Spending Reykew limiting the budgeL5 of schools and changes to the qualification poinLS Systems. in 2014 there was approximately 3(th approved cours&s by Ofqual. there ate Trow tween 2(MJ-31K). In older 10 reduce the risk 10 income and exptndinlre the Group Training Association'.- Monitors the ESFA contract progression on a monthly b&sis in order to ensure thai it is delivering against contract requirements. Employs staff in a specific marketrng role to engage apprentice placemeni compat)ies order to Main1 and if possible increase apprenrice numbers. Has expanded the geographicai area thai it otxrat£s in for appreniiceships. Has continued (o contasn costs associaied with ihe companies operation whilst income has ieduced. Has a renewed focus ort the company's electronic systems and social media for marketing purposes. Coniinues to trlonitor the mo(or and 2ogi5UCS 5ecror for changes manttfactures trtnds, advancing (hnologIc$, change5 in gov¢rnrnenL legislation and public opinion. The longer rn) effects the economy due COVtD-19 pandemic are Siill unknown and likely 10 have a negative irnpact on the motor trade and trainin8 industy for some time to come. To reduce this risk the GTA continue to operatr within the constsaÈnts of Goven)meni guidathce. changin8 our delivery methods athd adapting io the ever-changing climwe in an aLtrmN to stsbilise the delivery of training. Another risk to the GTA's operations is the govemment's drive to promote electric cars. This will have a major irnpact on the mo¢or trade and in pasticul. the demand for apprentittships and the natu of the rraining provided. The GTA is well placed io provide the relevant rraining bui the iTnpaci on the numtr of apprenticeships is as yet unclear. rG5ult. the GTA is looking to increase the range of courses offered for persons "employed or innding to be tTnployed in such other activÉties as Ttjay benefit from the training servic&8 provided by the Associaiion" (ro quote frotn the GTA'S ch&itable objecisl. FUTURE CENTRE DEVELOPMENTS AND OWECTIVKS 202312024 Continue placement markeiing in an effort to expand apprentice contra¢i numbers To expand the opera¢ion area for the apprenticeship programrne io include all of South Yorkshire and the Sheffield Ciiy Region To tnaintain apprenticeship succ&%s raies at. or above. Kpfs Invest in training facilities and equipmeni ro be mote in line wkth the larest whnological developmenrs in the sector Monitor Government direciives on pror changes to pry)gramrnes To uphold the staff development programme Provide faciliti&% and sUprt for all Manufacrurers. courKs We are coniinuing to modify our rraining course portfolio and build our existing dedicated educational resources ro meet new dernan¢ts. Change is not only about investments in bricks and mortar. It must be people led and owned. Our Group Training A$50ciation recogllises the support that it mUSt provide to be at the heart of future arnbitions of our learners. FINANCIAL REVIEW During the year under review resources expended have exceeded incoming resource5 by £1 15.147. compared 10 a deficit of £55.600 in 2022. Torai income h&s risen in the year by £75.086 and. expenditure has incre&std by £134.633. to give the incre&se in the deficit of £59547. The cou 15 carefully tnoniroring projecred income and eXpendIte levels io ensure that the GTA continues to have a financkally viable operation. Ii should be noted that there is a deficit before depreciatioll of £14.003 compared to a surplus of £41.977 in 2022. Page 10
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TIIADES GROL.P TRAINING ASSOCIA TION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
RESERVES POLICY
The Group Training Association reserv at the year-end are represenied by the accumula*d fund of £5,285.886 {2022
£5.401.0331 shown OTI the balance sheet. Of this amount, £3.671558 (2022 £3.695.607} is represented by the
Company's fixed assets. Investment and working capital. The Group Training Associariott free rtStrves are represented
by cash held at the bank amounting to £1.614.32812022 - £1.705.426). The free reserv¢s are held ai this l¢v¢l because
the Council are E7anicularly rnindful of the operaiing Costs of Moior Vehicle Training Workshops and in particular the
promotion of a safe envirorwneni for training in vehicle body repair and paini operations. noi mention unforeseen
circutnstances.
The level of free reserves therefore held and available to be applied to the COLmciI's discretion in rtherance of the
Charity's objects. is determined by reference io the specifi¢ requirements for capital and iefurbishment expenditure in
the short and medium nn rogether with contingency plans io mee( any urgeni Training Cetttre financial requtyemenrs
and ¢onring¢n¢ies. Jn panicular. the Council are considering..
(al The GTA has an option to purchase a unit currently reftl in Doncas when the lease expires in September 2023.
{b} Upgradinglrn
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINIIYG ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 JUL Y 2023 STATEMENT OF COUNCIL MEMBERS. RFSPONSIBILITIFS The council members (who ar¢ a150 the di[r5 of Doncasier Rotherham and District mOr Trade5 Group Training As50CiaEion Limited for the pury)sG4 of cornpany law) are rnSible for pteparing the Report of the Council and the financial statemen15 in accordance with applicable law and United Kingdom Accounting Standards Iuniied Kingdom Generally Acccpted AccounlRng Practice). Company law requires the council Member5 w wepaJe financiat ststements for each financial y¢ar which gLVe a tNe and fair view of the statr of affairs of the charitable company and of the incoming resources and application of resourcc5. including the inctstne and expenditure. of the charitable company for that period. tn preparing those financial statements. the council members requircd to.. select suiiable QuAting )lICIeS and then apply them consistently. observe the methods and principles in the Charity SORP. make judgetnents and estimaies thai are reasonable and prL4leni: prepare the fLnaJJcial Slaments on thc going concem basis unless Lt is inapptopriate to presume thar the charitable company will coniinue in business. The council members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tiTne the financjal posi(ion of the chitable company and io enablt them to ertsu thal the financial siatemeo Comply with the Companies Act 2(M)6. They are also responsible for safeguarding the assets of the charitable company and hence f¢x taking re&sonable steps for the prevention and detection ol fraud and other irregulatities. In so far as the council members are awa. there is no relevant audit tnfotmation of which the charitable company s auditors are unawaJe: aJ)d the Council members have raken all steps Ihat they oJghr to have tsken 10 make themselves aware of any rel¢val audit infomiarion and io establish that the audiiof5 are aware of that informarion. AUDITORS The auditors. Xeinadin Audii Limite(i will be prop)sed for re-app)intment ar the fonhcorning Annual General Meeting. ReEK)rt of the council. incorporating a Strategic report. approved by order of the board of the council. as the company directors. on l2 December 2023 and signed on the lrd'S behalf by: G Thompson - Chair Page 12
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED Opinion We have audited the fmancial stsrements of Doncasier Rotherham and Distsict Motor Trades Group Training Association Limited {the charirable company) ft)r the year ended 31 July 2023 which Comprise the Sthtemeni of Financial Activities. tht Balance Sheet. the Cash Flow Statement and notes to the financial stattments. including a sumtnary of 5Lgniftcant accounting p)licies. The fjnancial reporting framework thai has bvn applied in their prep3Tation is applicable law and Unld Ksngdom Accouniing Stsndards (United Kingdom Generally AccePd Aecounting Practice). In our opinion the flnancial ststements.. give a true and fair view of the s(aie of the charitable company's affairs as ai 31 July 2023 and of its ineoming resources and application of resources. including ils income and expenditure. for ihe then ended. have been properly prepared in accordance with Urtid Kingdom Genetaily Accepied Accounting Pracii¢e' and have b¢¢n prepared i e0rdance with the requir¢in¢nts of the Cornpanies Aci 2(M)6. Basis lor opinion We conducted our auth"t in accordance with International Srandards on Auditing (UK) OSAS (UK)) and applicable law. niir restnnsibilitie.8 linder the. slAndArA.s are fiinher dpscTiiYd thr Audiiors, YenE1b1LlIie% fnr fhp aLidit nf tb_e financial siatemenrs section of our rep)rt. We are Indendent of the charitable company in accordance with the ¥UIiLal Le4uuetyienls that djr Ir1cvli W uur au¢Jii of the FinanLial st¥m¢r]IS iii die . iiiLluUiiig the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance wtth ihcse requiremtnrs. Wc believe that thc audit cvidcncc have obthsncd is Suffilent and appiopitate to wovkdt a basib fur out opinioji. Conclusions relating ¢0 going concern In auditing the flnancial statetnents. we have conclude41 that the council memtrKrs' usc of the going concern basis of accounting in the prtpatation of the financial 5tatrments 15 appropriate. Based on the work we have perfom)ed, we have idemtifitsj any Ma] uncertainties relating to events or conditions Ihat. individually or collectively. may cast significaE)t doubi the charitable company's ability io coniinue as a going concern for a period of ai leasl twelve months fmm when the fmancial sratrments are authorised for issue. Our responsibiliries and the responsibilities of the council members with respect io going concern are descritd in the relevani sections of this report. Other infonnatlon The council membets are ruponsible for the other infonnaiion. The other inforniarion comprisu the infomiation Included in the Annual Repoo other than the financxal sraternents and our Report of the Independeni Audiiors thereon. Our opinion on ihc financial temen d. not coi'er. the other inforn)ation and. except ro the ektent oihcrwisc oxplicitly [al¢d in our rcpo]L wc do noi expr ony forni of aUrance coneluJion thcrcon. IIJ ¥ViJll¢LLioiJ witli uJr f1LIa1 s(aLenieTrL%. oui respuiLsibiliLy is lu read the odier ir[lon and. in duing so. considcr whC[ thc othci inforniation is tnaicrially inconsis1nI with fu1art1l SthLtiiieiJts Ol" oul" kJiuwlcd8e obrained in the audii or otheNise appears to be marerially mtssrateA. If we identsfy such rnaierial inconsisiencies or appareni material misstaiemenr5. we are rtquired LO deitrniine whether this givt5 rise io a maierial misstaiement in the finoncial Slaietnents themselves. If. based on the work we have performed. we conclude that there is a marerial miskixteFnent of this nihex iuformation. we are. rwijired in tpp)n that fact. Wp have. nNhing tn teyDn im ihis rp.g&r4. npinions on nthe.r m2t.te.rs pre.sr.rihpd hy thp. f*mpanie4 Act 20(16 In our opinion. bed on th¢ Wrk undcnak¢n in the course of thc audit.. the infornhauon given in the Report of the Council for the fmancial year for which th¢ ftnancial sthremenis ar¢ prepared is consisieni with the fanCIal staiemenrs; and the Report of the Colhncil has been prepared in accordancc with applicable legal requirements. Page 13
REPORT OF THE INDEPENDENT AUDrroRS TO THE MEMBERS OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED Matters on whieh we are required to reptsrt by exceptS0 In the light of the knowledge and undersrartding of the charsiable Company and its environment obtained in the course of the audiL we have not idenufied material misstatements in the Report of the Council. We have nothing to re4)ort in respect of the followtftg matters where the Compani¢s Act 2006 requir us to repon you if. in our opinion.. adequate accounling records have not been ke or returns adequate for our audit have not irt receiv from branches nor visiteA by us. or the financial statements are noi in agreement with the accounting rEcoids and rernrns; or certain disclosures of trustees. remunerntion specified by law are not made: or we have nol received all the infomation and explanations we require for our audit. Resw)nsibilities of council members As explained more fully in the Statement of Council Members. R&%w)nsibilitie5. the council members (who are a]so the directors of the charitable company for the purpises of company lawl are reSnSIble for the preparation of the flnancial statrments and for being saiisfied that they give a true and fair view, and for such internal control as the council metnbers dererniine is necessary io enable the prep8Tr1ion of finCial sraiements rhar are free from ma*rial missraiemenL whether due to fraud or error. In preping the Fman¢iai srattmtnrs. the council members a resnSible for assessing the cbari(able company's ability to coniinue as a going conccrn, di5c105ing. as appli¢ablc. mattcrs rclatcd to going concun and using the going cgncern basis of accounting unle&s the council members either intend to liquidate the charirable company or LO cease operations, or have no realistic a]ternative bui io do so. Page 14
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADKS GROUP TRAINING ASSOCIATION LIMITED niir responslbilitles lor the audit of the finaneial staternents Our objccrivco arc to obtain r&isonablc auranCe obout whether thc fintlncial -tatcmcnkn whole arc frcc from rnat¢rial mi$5taternen¢ whether duc to fraud or errol. and ro i&sue a Rep)rt of the Independent Auditors that includes our opinion. Reasonable assuiance is a high level of assutance. bul is noi a gUan[Ce that an audii conducted i accordance with ISAS (UK) will always deieci a marerial miutsiement when ir exisrs. MisstAtemenrs can arise from fraud or error and are constdered material if. indrvidually or In the aggregare. they could aSOnablY bt expected to inflLLence the economic decisions of users tske on the basis of these fmancial statements. The extent to which our p[cedUr£S are capable of detrcting irregularities. including fraud is detailed below: Bosed on our undersranding of the Company. we identified thai the principal risks of non-complian¢¢ with laws ad regulaiions relai¢d ro corporation tax legisl10n and we considered the extent to which non-compliaD¢¢ Might have a teriai effect QTL the financial s[atr[nen. A5 part of this asswment wt considered both quantitative and quaIitative factors. We also cortsidered ihost laws and regulaiions thai have a direct impxt of the preparation of the financtai starernents. such as the Companies Act 2006 and FRS 102. We evaluaied management's incentives and oppomJniiie5 for frauduleni manipulauon of the financial stsrements which includcd the ri1( of manascrncnt ovcrridc of control= We dcicnnincd thut thc principol wcrc relutcd to posting inappropriate jOLThal 8ntri&v.. omitting. advancing or dcla)'ing rccognition of evcnkn and tranJtsction" thtst havc occurred during 01 after ihe rew)rung period. and p)tenrial management bias in the deterniination of unting eStIme$ or judgemenrs to manipulare rÈ5ulrs. Audil procedures perfomied by the engagement include: Enquiring of and obtaining written rq)r&%entation from managerncnt in rElation to known or suspected insiances of non-compliance with laws and regulations and fraud. Enquiring of eniiiy Staff in t&K and compliance nCtiOnS io identify any instances of non-compliance with laws and regulauons. Evaluauon of management's controls designed to prevent and detec( irregulaJities; Identifyirtg and. where relevant. tesiing journal entries posted by senior management 01 with unusual combit)ations' Assessing and evaluating the busincss rationale of significani transactions outside the nonnal course of busine55' Reviewing financiaI stsremeni disclosures and iesung io supporting documenthtion (0 &$se compliance with applicable laws and regularion5- Review of correspondence with regulators in so far as they are relaied to the financial siaierntnts. IncorExirating elements of unpredictability into the nature. Liming atldloi extcnt of audit procedur&s performed. There are inhereni limitaiions in the audit procedures described aly)ve and the fvrther removed non-compliance with laii," and regulatiOnr from thc evcnkn and tranCtion- reflted in the fmanci21 viatcments. the likcly w¢ would become aware of it. Also. the risk of not detecting a material rnissiatement due to fraud 15 higher than the risk of noi JeL¥LUtJ¥ ujie resulting fioni ei'ror. fraud inÈly iJivulv¢ lie1ilrIte wncedlJe1 by. fth" eXpIe. fur¥ery ur inLetiiiunal misrepresentation. or through collusion. A further description of our responsibilitie5 for the audit of the fmancial 5tsternents is located on the Finoncial Rcporting Council's wcbsiic at www.frc.org.uklaudit<Ksresponsibiliti&s. This dlIPtion forn)s p1 of oui R¢wil ol the Independent Auditors. Page 15
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBEKS OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCtATION LIMITED Use Of our report This report is made solely to the charitable company's members. &% a bly. in a¢cordance with Chapter 3 of P3rt 16 of the Companies Aci 2006. Our audil work has been undeTtsken so that we might state io the charilable company's members those mattets we att required to state io them in an audirors. report and for no other putpose. To the fullesr exn( pern)iued by law. we do noi acceN or sume responsibility io anyone other tha the charirable company and the chariiable company's member5 a5 a kndy. for our audit wor( for this rep)o or for the opinions we have formed. K FIUOD BA FCA (Senior Statuiory Auditor) for and on behalf of Xeinadin Audit Limited Sidings House Sidings Coun Lakeside Doncaster South Yorkshire DN4 5NU Page 16
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED STA TEMEwf OF FINANCIAL ACTIVITtLs FOR THE YEAR ENDED 31 JULY 2023 2023 Unrestricted fuDd 2022 Tots] fijnds INCOME AND ENDOWMENTS FROM ChIlable activilies Investhienr income lJ38JOI 108542 1.212,174 159.583 Total 1.371.757 EXPENDITURE ON ChariTable actlVLties 1,427,357 NET INCOMFJ(EXPENDITURE) {115.14TJ (55,600) RECONCILIATION OF FUNDS Total funds brought forwatd 5,401,033 5,456.633 TOTAL FUNDS CARIUED FORWARD 5.401.033 The notes forn) part of these financial sleMenL4 Page 17
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADLS GROUP TRAINING ASSOCIA TION LIMITED BALANCE SHEET 31 JULY 2023 2023 UDrestricted fund 2022 Total funds Noi FIXED Assrrs Tangible &5Stts Investments Investments Invesimeni properry 3,170,042 3.199.186 12 13 10 396,926 loo 396.926 367,068 3,596.212 CURRENT ASSETS Debtors Cash at bank atKi in hand 14 168,566 1614 328 170,099 1,705 426 I,78294 1.875.525 CREDITORS Amounts falling due within one year 15 (64,070 (70,704) NET CURRENT ASSETS 1.718,818 1.804.821 TOTAL ASSETS LESS CURRENT LIABILITIKS 5.285J86 5.401.033 NET ASSETS S 285 886 5,401,033 FUNDS Unrestrictrd funds 17 6 5401033 TOTAL FUNDS 86 5.401.033 The financial siatemenis were approveAI by the Board of the Council and authori5ed for issue on 12 December 2023 and wtre signed on its behalf by.. G Thompson- Chair The notes f(brnl Part of thtse fancial statements Page 18
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TtON LIMITED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2023 2023 2022 Nores Cash Oows from operatlng activiti¢5 Cash generared fmm operation5 Intewi paid (21 J72) (3,451) 37.573 3.0461 N¢t cash lused inyprovided by ovating aetivities 34.327 Cash tlows from investing activities Purchase of rangible fixed asse Interest received (72.iKIJ) (245.9241 1.280 Net cash used in investing activiti 244.644) Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period (91,IM) (210.117) 1705.426 1,915.543 Cash and cash equivalents at the end of the reporting period 1614 328 1.705.426 The nores fom) pan of these financial 5thtements Page 19
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERA TINC ACThVillES 2023 2022 Net expenditure for the reporting ptriod (as per the Statetnent of Financial Aetlvities) Adjustments for: Depreciation ¢hat8CS Inreresi received Inrere51 paid Decrease/(increase) in debtors {Decrease)lincrease in credito {115,147) (55.6001 101.144 (5,726) 3,451 1,533 91,577 (1.2801 3,046 (6.412) 242 Net cash (used in)Iprovided by operations 21 J72) 37.573 ANALYSIS OF CHANGES IN NET FUNDS At 1.8.22 Cash flow At 31.7.23 Net Cash at bank and in hand 1.705.426 {91.098) 1614.328 1705 426 91098) 1614 328 Total J 705 426 91098) 1614 328 T11e nores forn) of these financia] sratrmenrs Page 20
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRALNING ASSOCIA TION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 COMPANY STATUS The company is limited by guarantee and is a Registered Charity. number 518473. the company's iegistered number and registered office &Jd[e can be found on the Report of the Council on Page l. ACCOUNTING POLJCIFS Basi5 of preparing the financial statements The financial statements of the charitable company. which is a public benefit eniity under FRS 102, have been ptepared in accordance with the Charities SORP IFRS 102} 'Accounttng and Reporting by Chartlies". Statement of Recommet)ded Pracuce applicable w Chl[l¢S preparing their accounrs in accordance with the Financial Reponing Standard applicable in the UK and Republic of Ireland (FRS 102) {effe£tive l January 20I9)'. Financia] Reporting Standard 102 The Financial Rewrting Standd applicable in the UK and Republic of Ireland. and the Companies Aci 2(YJ6. The financia] stsiemenrs have been prepared under the hisiorical cost convention, with th¢ excepiion of investsnents whi¢h art included at tnarket value. The financial statements are prEseted in GBP. the functional cutrency of the organisatiom. and are munded to the nearest £1. Incom¢ All income is recognised in the Svaent of Financial Activitses once the charity has entiilement io the income. The following specific wlicies are applied io particular caiegorie5 of income." Course fets are accounied for when earned Investment income is accounted for when receivable Grants ate accounted for when the company is eniirted w rxeive them Expenditure Expenditure is reco8nised on an accrual basis as a liability is incurred. Expenditure includes attrKbuiable VAT which cannot be recovered because the company is noi regASitred for VAT and is ttponed as port of the expenditure ro which the VAT relatrs. Charitable expendifure compris&% those costs incurred by the charity the delivery of its aciivilies. Il includes both costs thai can be ailo¢ateAI directly io such a¢ti¥iues and those of an indireci natu suppon them. Governance ¢osrs include those costs a550ciaied with meeting the ¢onstituuona] aThd statuiory requiremeAts of the charity and include the audit fees and costs linked ro the srraiegic management of the charity. All costs are allo¢aitd between the expendintre categories of the SOFA either by direct alICtIon or apportioned on a basis of the staff time attributsble to each category. Tangible fixed wets Depreciation is provideAI the following amiual rates in order to write off each asset over irs estImad useful life. Frtthold property 2% on a reducing balance basTs Short leasehold property Over the remaining perifyj of the lease Plani and machinery 20% on a ieducing balajice basis 33% on a straight line bases 20-33Yo on a reducing balance b*5iS 25¥0 on a swajghr line bases (computer5) 25% on a reducing balance bois Investrneni properry is shown at its most reeeni valuaiion. Any surplus or deficit arising is recognised through the income and ¢xp¢ndiwr¢ aKount. Fixtures and fillings Moior vehicles Investment property Page21 continued...
DONCASTER ROTHERHAM AND DtSTIUCT MOTOR TRADLS GROLP TRAINING ASSOCIA TJON LIMITED NOT TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023 ACCOUNTING POLICIES- contlnued Tanglble fixed auets The council's policy is noi ro capitalise capiral expendin]re incurred at a cosi of under £l.(K)O. Items with a net book value of less than £1 are Written off. InVtment property Invesiment properly Is shown ai tntssi receni valuation. Any aggregat surplu5 or deficit arising froTn changes in fair value 15 recognised in the Statemeni of Financial Activiti&s. T#x*tion As a Registered Chariry. the company is not subject to co[ltiOn tax. Fund accounting Unrestricred funds can be used in accordance with the clwittble objectives at th¢ discretion of th¢ council members. Restricted funds can only bc used for particular restricted purposes within tht objects of the ChLty. Resrricrions arise when specified by th¢ donor or when fimd5 are rad for particular restricd purp05e5. Further explanation of the nawre and purpw of each fund is include4J in the no(es (o the financiat scatements. PeDSiOD eosts and other post.retirement benefits The chlb]e company opera5 a defined contyibution pension scheme. Contributions payable io Ihe Ch1[ab]e company's pension scheme are charged 10 the Sratement of Finwncial Activiries in the peritMI (o which they relate. Preparation of cowolidated financial sts¢ements The financial siatemenis contain informaiion abour Donwter Roiherham and District Motor Trade5 Group Training Associa¢ion Limiied as an individual limited company and do not Contain consolidated flnancial infomation as the paJeni of a group. The company has tsken th¢ opiion under Section 398 of the Companies Act 2006 not to prepare consolidatrd flljanciai sw¢rnents. CHARITABLE ACTIVITJES 2023 2022 Membership fees Own course fees Other course fees & recharges 210 2629311 1075.161 240 238.536 973.398 1,212.174 Page 22 contrnued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED NOTLS TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023 INVESTMEprr tNCOME 2023 2022 Rents weiyed In1 receivable- trading 102.816 158.303 1.280 108.542 159,583 CHARITABLE ACTIVITIES Provlslon of tr#initte servlees 2023 2022 Support costs 1427,357 SUPPORT COSTS Inforniation chnology Governance Managemeni Totals Other trading activities 40.919 1561991 NET INCOMEI{EXPENDITURE) Net incom6(txpenditure) LS Stattd after chargingl(crediting)= 2023 2022 Auditor5, reMneratiOn Depreciation- owned assets Operating lease expenses- land & buildings Pension costs 10,440 101.144 91244 26,433 4,320 97.577 74,850 25.521 COUNCIL MEMBERS, REMUNERATION AND BENEFITS There were no council membtrs. remuneration or other benefits for the year ended 3 1 July 2023 nor for the year ended 31 July 2022. Page 23 ontinued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMEKTS- contsDued FOR THE YEAR ENDED 31 JULY 2023 COUNCIL MEMBERS, REMUNERATION AND BENEFITS - continued Ctsuthell Members. expenses Cenain members of the executive council received exp¢ns¢s during the yw. The total amount payable amounted to £1.510 {2022: £2.067). STAFF COSTS 2023 2022 Wages and salaries Other pension costs 794,985 716.034 25.521 821418 741.555 The average monthly nwnberof employees during the year was as follows: 2023 17 2022 18 Turors Administration H&S, quality control. marketing Managetnent Invigilaior Cleaners 30 The numbei of employees whose employtt benefils (excluding employer pension costs) exceeded £60,000 w&s". 2023 2022 £60.001- £70.1 io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted nd INCOME AND ENDOWMENTS FROM Chariiable activities Invesimen( income 1.212.174 159,583 Totsl 1.371,757 EXPENDITURE ON Provision of training services 1,427,357 NET INCOMFJ(EXPENDITURE) (55.600) Page 24 continued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 21123 io. COMPARATIVLS FOR THE sfATEMENT OF FINANCIAL ACTIVITILS . contlnued Unrestricted fund RECONCILIATION OF FUNDS Total funds broughi forward 5,456.633 TOTAL FUNDS CARRIED FORWARD 5,401,033 ii. TANGIBLE FIXED ASSETS Fhold proper Short Iwehold Plani and machinery COST At l August 2022 Addilions 4275,iK12 5.000 72.980 910.407 25.622 At 31 July 2023 72 4.280 002 80 936 029 DEPRECIATION At l Augusr 2022 Charge for year 1,250.601 72,971 761),789 At 31 July 2023 793 235 NET BOOK VALUE At 31 July 2023 2 968 895 142 794 At 31 July 2022 3,024.401 149,618 Fixture$ nd fittirtgs Motor vehicles Totals COST Ai l August 2022 Additions 233,088 41 197038 5,689,315 Ai 31 July 2023 274.467 197.838 5.761.316 DEPRECIA TION Ar l August 2022 Charge for year 219J23 186.445 2,849 2.490,129 101,145 At 31 July 2023 224.667 189294 2,591274 NET BOOK VALUE Ai 31 July 2023 3 J70 042 At 31 July 2022 13.765 11.393 3 199.186 Page 25 continued...
DONCASTER ROTHERHAM AND DtSTiucf MOTOR TRADES GROUP TRAINING ASSOCIATJON LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023 12. FIXED ASSET INVESTMENrs Shares in group undertakings MARKET VALUE Ai l Augus(2022 and 31 July 223 loo NET BOOK VALUE Ai 31 July 2023 loo Ai 31 July 2022 loo There were no invesrment assets outside the UK. Th¢ investtnent is a l(Xfh shareholding in GTA A&wsmenLS Ltd which h&8 not yet wmmeneed trading. 13. INVESTMENT PROPERTY FAIR VALUE At l Au8USt 2022 and 31 July 2023 AMORTISA TION At l August 2022 and 31 July 2023 132058 NET BOOK VALUE Ai 31 July 2023 396 926 At 31 July 2022 396.926 In the opinion of the Council. the maske( value of the g?l$all0ns inve5mKnt property as at the Ye end da is noi materially different io its b¢x)k value. 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trdde debtors Prtpayrnents 103,752 114.625 55,474 168,566 170,099 Page 26 contin4]ed...
DONCASTER ROTHERHAM AND DisfRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continDed FOR THE YEAR ENDED 31 JULY 2023 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade credirors Social security and other taxes Other creditors Accrued expenses 31,491 14509 loo 17,976 38.590 14,698 100 17.316 70.704 16. LEASING AGREEMEKIS Minirnum le&se payments under non-cancellable OF*rating le fall duc as follows.. 2023 2022 Within one year Between one and flve years 75,781 37.850 3.225 323 657 41.075 17. MOVEMENT IN FUNDS Nei movement in funds At 31.7.23 Ai 1.8.22 Unrestricted fund5 General fund 5,401,033 1115J47) 5.285.886 TOTAL FUNDS 5 401033 (115.147) 5 285 886 Net movement in fijnds, included in the above are as follows= Incoming resourc&8 Resources eKF¢nded Movement in funds Unrestrlcted funds General furtd 1.446.843 (1561,990) (115.147) TOTAL FUNDS Page 27 coniinued...
DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTLS TO THE FINANCIAL STATEMENTS . cwitiDued FOR THE YEAR ENDED 31 JULY N123 17. MOVEMENT IN FUNDS- CDDlitd Comparatives for movement Sn funds Nei movernent in fvnds At 31.7.22 Ai 1.8.21 Unrestricted funds General fund 5.456.633 (55,600) 5,401,033 TOTAL FUNDS 5 456.633 55.600) 5.401,033 Comparyative nei mvement in funds. included in the above are as follows: Incotning resources Resources expended Movement in funds Unrestricted fun(Ls General fund 1.371.757 (1.427.357) (55.fAM)) TOTAL FUNDS 1.371.757 1.427.357) 55.dX)) A current year 12 months and prior year 12 m¢)nths combined p05ition is &s follows". N¢t movement in funds At 31.7.23 At 1.8.21 Unrestrlcted funds General fund 5.456.633 {170.747) 5.285.886 TOTAL FUNDS 5.456.633 170,747) 5.285.886 A current ycar 12 months and prior year 12 months combined nct movetnent in funds. included in the atrK)ve are as follows.. Incoming resources Resources expended Movemeni in funds UrnCted funds General fund 2.818.fAXI (2.989,347) (170.747) TOTAL FUNDS 170.747) Page 28 continued...
DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTKS TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023 18. CAPITAL COMMITMENTS 2023 2022 Conrrdcred bui noi provided for in the financial statements 19. RELA TED PARTY DISCLOSU There were no related party transactions for the ended 31 July 2023. Page 29
DONCAsfER ROTHERHAM AND DISTRICT MOTOR TBADES GROUP TRAINING A&SOCIATION LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023 2023 2022 INCOME AND ENDOWMENTS Other trading activities Membership fees Own course fees Other course fees & recharges 210 262,930 1075 161 240 238.536 973,398 lJ38JOI 1.212,174 Invtstment incfjme Rents received Interest receivable- rrading 102,816 158,303 108 542 159.583 Total ineomiDg resourcts IA46.$43 1,37l.757 EXPENDITURE Support Costs Management Wages Pensions Rates and watrr Insurance Telephone Postage and stationery Advertising Sundries Moior expenses Training and workshop expenses Trainee lunches Meeting expenses Cleaning Payioll preparation Donca51er reni Sheffield occupancy ¢os Light & heat Bank interest 794985 26.433 29,171 25 J75 40245 11550 8,779 22,405 17.752 250,750 716.034 25,521 27,578 22,823 29,065 11,150 6,938 6.660 17.298 267.965 6,283 8.869 859 3.255 19,350 69,189 44.235 3.046 7?68 1,620 3.769 22,942 73,696 69,196 1.409,487 1.286.118 This page does not [(rn part of the srawtory financial statrmenrs Page 30
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING A&SOCIATEON LIMITED DETAILED STATEMENT OF FINANCIAL ACTtVfflES FOR THE YEAR ENDED 31 JULY 2023 2023 2022 Depreciation Freehold property Plant and machinery Fixtures and fittings Motor vehxcles 60.506 32,446 SJ43 2.849 57.958 32,705 3.115 3.799 101144 77 Management Infonnati&n technology Repairs and renewa15 40,919 36.582 Governanet costs Auditors. remuneration Accouniancy and legal fees 10,440 4,320 2.760 10.440 7.080 Total resources expendeAI 1561,9 1.427.357 Net expenditure 115 147) 55.600) This page does noi forn) part of the srawtory financial sratements Page31