REGISTERED COMPANY NUMBER: 0191I99S6 (England aDd Wales) REGISTERED CHAIUTY NUMBER: 518473 AUDITED FINANc￿L 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 #103 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 Fin*nciaJ Activities 17 B#l*nee 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 B￿claYS 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 exce￿lIng £10. RECRUITMENT AND APPOINTMENT OF COUNCIL The Dire¢tOfS of the Group Training As￿l8110n are also ChaJity Trusw for th¢ purp05e of Ch￿1¢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 rn0￿r trade through their own busint$5 or by way of ¢uffeni or p&si employrneni within the motor tr￿e. 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 inte￿l 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 St￿lor management team. The management ￿arn are the kty personnel of the charity in Charge of directing and con1￿111ng. 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 S￿rf 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 qU￿lty 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 ￿￿t￿le 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 Conn￿le￿I 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 A￿O¢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 Inves￿r in People Award ft>r which the Mission StateTneni is a deflned objectLVe'.- To be the r￿st 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 A￿O¢latiOn h&% now been awardeAI a Grade 2 - G￿d 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 i￿rn5 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 Re￿rt & QLdiry ItDprovement Plan Quality System Review Leamer Progression and Success Observaiion of Tuiorial Delivery Internal Verification of Ski115 Asse5$0r5 STAFF DEVELOPMENT The Company progresses Tutors on a fom)ai leaching qualification_ All staff involved in teaching or training leamers on Govemmeni funded progranllnes are expecwl 10 progress 10 an ass¢&sor and, or teaching qualification. Staff have attended a broad range of training courses tota]ling one hundred and thiny sevtn days of attendance in relation to improving learner training programmes and iechnical updating. QUALITY STANDARDS The Company has held the Invesiors in Pe(yle Award since 1994. We achieved re-certificatioft f￿ a further three years in January 2￿23 and will need to be re-accreditrd in January 2026 which will be assessed against the new stalhdard. Page 5 DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADLS GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE COUNCIL FOR THE YEAR ENDED JI JULY 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Other quality S(andaJds held are Matrix (for Informwion Advice and Guidance). CHAS (Contracrors Health and Safety Scheme for work with Local Authoriues). The Group Training Association ha5 maintaincd g(M)d piogtatthme &s5e&stnents via Sheffield Local Education Authority contract moniioring during 202212023 for the provision of 14_16 sch(x)I vocational Programmes in Sheffield. RANGE OF QUALIFICA TIONS AND AWARDS The Group Trakning A&%ociation is regisrered with the maior Qualification Award BThli&5 and Tneets the appraisal requirements of:_ City & Guilds of London Institute Institute of the MolOI Industry Oxford. Cambridge & Royal Society ofAns (IXR) Road Transporr Industy Training Boa Department of Transp Autotnotive Technician Accreditation Scotlish Qualifications Authority DVSA Skills and Education Group (SEG) Cosis related to Apprenuce and School courses high &$ 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 MaIn￿nanCe 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 legisla￿d conrraci has an impor￿1 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 regiS￿r h&% not re-opened since for any n¢w standaxd applicarions. Page 6 DONCASTER ROTHERHAM AND DI￿RICT 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 I￿ger 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 AssOci￿10n. 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 eX￿riencing 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 Aw￿d 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 A￿cialL0n 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 Ref￿1$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 ASK￿latIOnS apprenticeship programme qualificarion succe&8 r￿e 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 &ch￿lS 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 Ope￿ed 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 SCh￿IS and changes to the qualificaiion txTrints systems. schools continuing io review their vocational prograrnmes and are teducing the number of learners on th￿e 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 O￿atr 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 ap￿inted 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 f￿an¢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 [einves￿l into the aPp￿01]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 202￿2023 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 prt￿esseS. 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 Main￿1￿ 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 numt*r of apprenticeships is as yet unclear. rG5ult. the GTA is looking to increase the range of courses offered for persons "employed or in*nding 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 sUp￿rt 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 eXpendIt￿e 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 reft￿l in Doncas￿ when the lease expires in September 2023. {b} UpgradinglrnSure to rental liabilities. li is also considered that the levtl of free reserves is necessary lo cover any deficiis that tnay aJise in the future ftom a loss of revenue arising froTn companies or other insiiiu(ions curting back th¢ir training progrdmmes. as notrd in the "Main Risk" se£tion of this rep)ru The downturn in income in certain p&%t years demonstraies that this is not a theoretical risk. Although the impact of the coronavirus has nor had 3 particulally adverse fmancial impaci so far, IL does demonstya that Li is impossible ro predici what is ' round the corner" however. the level of reserves held by the GTA does rnean that the GTA should be able to deal with any unforeseen liabiliiies that mighi arise in the fjJture. INVESTMENT POLICY Shori-trrtn funds are principally investe41 on the money markets. with other monies being beld in bank deposits. The potential risks in the Stock Marker were recognised by the Council in October 2(X)7 when the Council decided io liquidate its Lnvesiment EX)rtfolio with Barclays Bank Plc. Since then. the company has only invested in bank and mon¢y rnarket deposits. When interest rates were high. this produced a gwd return for the GTA bui the continuing decrease in interest ratrs has meant that the ￿T￿panY'S inc0￿e frorn inieresi has continued 10 decrease OVBI the years. to what is now a very low figute in relaiion io the amounrs held. Curreni deposirs ate held with Barclays Bank PIC and Lloyds Bank Plc. If banks decide to stop paying interest. the Council will have to consider alternative institution5 if it is to obtain investment income in the future. The Group Training As5￿1a(10rt inviies Barclays Bank PIC {with whom it has a forty Ye￿ hjsiory of bankingl and LIoyd5 Bank PIC to Ars Annual General Meeting to th"scuss longu itrn) invesrment fun(ts along with the Auditors. At the Annual General Meding. Senior Bank personnel anend are invited from the Council together with the Auditor. who is asked to preseni the Annual accounts and make commeni. These valued observalions and advice aJe implemenwl by the Council ai the meeting following the Annual General Meeun8 and throughour the fmancial year. MEMBERS OF THE COUNCIL Members of the Council who are Director5 for the putposts of Company and Trll$te￿ for the purposes of Charity Law, who Served during the year and up 10 the date of this tepon. are set out on page l. Page 11 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 mO￿r Trade5 Group Training As50CiaEion Limited for the pury)sG4 of cornpany law) are r￿￿nSible 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 Sla￿ments 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 ch￿itable 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¢va￿l 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 l￿rd'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 Unl￿d Ksngdom Accouniing Stsndards (United Kingdom Generally AcceP￿d 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 Urti￿d 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 th￿￿e. slAndArA.s are fiinher dpscTiiYd thr Audiiors, Ye￿￿nE1b1LlIie% fnr fhp aLidit nf tb_e financial siatemenrs section of our rep)rt. We are Inde￿ndent of the charitable company in accordance with the ¥UIiLal Le4uuetyienls that djr Ir1cv￿li 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 Suffi￿lent 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 descrit*d 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 a￿Urance coneluJion thcrcon. IIJ ¥ViJll¢LLioiJ witli uJr f￿1￿LIa1 s(aLenieTrL%. oui respuiLsibiliLy is lu read the odier i￿r￿[lon and. in duing so. considcr wh￿￿C[ thc othci inforniation is tnaicrially inconsis1￿nI with fu1art￿1￿l 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. b￿ed on th¢ W￿rk 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 f￿anCIal 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 i￿rt 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 reS￿nSIble 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 fin￿Cial sraiements rhar are free from ma*rial missraiemenL whether due to fraud or error. In prep￿ing the Fman¢iai srattmtnrs. the council members a￿ res￿nSible 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$5taternen¢ whether duc to fraud or errol. and ro i&sue a Rep)rt of the Independent Auditors that includes our opinion. Reasonable assuiance is a high level of assutance. bul is noi a gU￿an[Ce that an audii conducted i accordance with ISAS (UK) will always deieci a marerial miutsiement when ir exisrs. MisstAtemenrs can arise from fraud or error and are constdered material if. indrvidually or In the aggregare. they could ￿aSOnablY bt expected to inflLLence the economic decisions of users tske￿ on the basis of these fmancial statements. The extent to which our p[c￿edUr£S are capable of detrcting irregularities. including fraud is detailed below: Bosed on our undersranding of the Company. we identified thai the principal risks of non-complian¢¢ with laws a￿d regulaiions relai¢d ro corporation tax legisl￿10n and we considered the extent to which non-compliaD¢¢ Might have a teriai effect QTL the financial s[atr[nen￿. A5 part of this asswment wt considered both quantitative and quaIitative factors. We also cortsidered ihost laws and regulaiions thai have a direct impxt of the preparation of the financtai starernents. such as the Companies Act 2006 and FRS 102. We evaluaied management's incentives and oppomJniiie5 for frauduleni manipulauon of the financial stsrements which includcd the ri￿1( of manascrncnt ovcrridc of control= We dcicnnincd thut thc principol wcrc relutcd to posting inappropriate jOLThal 8ntri&v.. omitting. advancing or dcla)'ing rccognition of evcnkn and tranJtsction" thtst havc occurred during 01 after ihe rew)rung period. and p)tenrial management bias in the deterniination of ￿unting eStIm￿e$ 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 regulatiOn￿r from thc evcnkn and tran￿￿Ction- refl￿ted 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¢ lie1il￿r￿Ite wncedlJ￿e￿1 by. fth" eX￿￿pIe. 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