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2020-08-31-accounts

Registered Company Number : 810183 (England and Wales) REGISTERED CHARITY NUMBER: 526611

Report of the Trustees and Audited Financial Statements for the year ended 31st August 2020 for CHRISTIAN SCHOOLS LTD

Bowyers Limited Chartered Certified Accountants & Statutory Auditor

Portal Business Centre, Dallam Lane

WARRINGTON Cheshire WA2 7LT

CHRISTIAN SCHOOLS LTD Contents of the Financial Statements for the year ended 31st August 2020

Page
Report of the Trustees 1
Report of the Independent Auditors 5
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 10
Detailed Statement of Financial Activities 18

CHRISTIAN SCHOOLS LTD

Report of the Trustees for the year ended 31st August 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year

The trustees have adopted the provisions of Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102))

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

810183 (England and Wales)

Registered Charity number

526611

Registered office

Tower College Mill Lane Rainhill Merseyside L35 6NE

Trustees

Daniel Oxley Alexander Dixon Carol Walpole Celia Parr Karen McCormack Jason Pulford

Company Secretary

Marcus Taylor

Auditors

Bowyers Limited Chartered Certified Accountants & Statutory Auditor Portal Business Centre, Dallam Lane WARRINGTON. WA2 7LT

CHRISTIAN SCHOOLS LTD

Report of the Trustees for the year ended 31st August 2020

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

Barclays Bank plc 11th Floor 20 Chapel St LIVERPOOL L3 9AG

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Induction and training of new trustees

On appointment new trustees are required to undertake an induction and training programme to help them make a positive contribution to the school process.

Organisational structure

The Board of trustees are responsible for the overall policies and strategy of the company. Day to day management is undertaken by the school principal.

Related parties

Related party details and transactions are shown in the notes to the accounts.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To establish and carry on a school for girls and boys up to the age of sixteen and to supply a sound spiritual, classical, scientific and general education.

The aim of the school is to provide a rounded education that will provide pupils with the skills necessary to achieve their maximum potential; to provide teachers with a rewarding environment in which to work and to make available the school facilities to the wider community.

The school has a policy of offering academic and music scholarships to both internal and external candidates. Bursaries are also offered to parents who find themselves in financial difficulties or who cannot afford the full fees. Pupils aged three and four are eligible for the Early Years' Grant and funding is made available for statement pupils by two local authorities. Pupils with special needs are welcomed and the school has good links with and support from local authorities.

CHRISTIAN SCHOOLS LTD

Report of the Trustees for the year ended 31st August 2020

OBJECTIVES AND ACTIVITIES

Significant activities

The academic year from September 2019 to July 2020 has been a year unlike any other. A year in which the vagaries of Covid-19 wreaked havoc across all areas of school life. But, as it is said "What doesn’t break you makes you stronger". And stronger we certainly are. The unwavering commitment of staff has meant that we remain strong to thrive again.

Before the pandemic reached lockdown stage the school enrichment programme was in full flow. Our Facebook page, used primarily to celebrate the children's achievement became increasingly popular and had a marked impact on the promotion of the school. Activities such as: STEAM Physics' projects, Model United Nations, Lower School nature club, Pre-prep Graduation Day, Duke of Edinburgh Award, House Sports Competition, ISA Football Competition and Grand Designs as well as many more were showcased and illustrate the amazing depth of life at Tower College. Unfortunately, some of these along with our annual ski trip and residential trip to Lockerbie Manor fell victim to lockdown and subsequent government restrictions. We look forward to introducing a new outstanding enrichment programme when restrictions ease

Though our GCSE results were teacher assessed and not reported in the usual way, they were still excellent. 51% were grades 7-9 with 16% being at the revered Grade . Over 98% were grades 4-9

The accounts show a healthy balance sheet. However this must be viewed in the context of a substantial staff restructure, CJRS / Furlough grants and staff who continued to work accepting a 20% cut in salary

Public benefit

The trustees have complied with the duty contained in section 4 of the Charities Act 2006 relating to public benefit.

FINANCIAL REVIEW

Reserves policy

The trustees have set a policy of retaining reserves equivalent to one term's staff salaries.

Principal funding sources

Principal funding source is school fee income.

FUTURE DEVELOPMENTS

SPORTS HALL - Planning permission has been granted for a much needed addition to the school. Quotations are now being sought from five companies.

TEACHING & LEARNING - With an impending EQI inspection the school is looking to implement dedicated members of staff across the departments to ensure a whole school approach to curriculum development

WELL BEING - To implement a sull strategic programme for pupils and staff - even more vital considering Covid-19 whose extent on mental health is as yet unknown.

CPD - We see this as a catalyst to whole school improvement. We have some exceptional staff who will make a real difference

CHRISTIAN SCHOOLS LTD

Report of the Trustees for the year ended 31st August 2020

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Christian Schools Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Bowyers Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees and signed on its behalf by:

…………………………………………… Mr Daniel Oxley - Trustee

Date : 18/05/2021

Report of the Independent Auditors to the Members of Christian Schools Ltd

We have audited the financial statements of Christian Schools Ltd for the year ended 31 August 2020 which comprise the Statement of Financial Activities, the Balance Sheet and related notes. The financial reporting framework that has been applied in their preparation is applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors

As explained more fully in the Statement of Trustees Responsibilities set out on page four, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors, including APB Ethical Standard - Provisions Available for Small Entities (Revised), in the circumstances set out in note 19 to the financial statements

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charitable company's circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Report of the Trustees to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

Page 5

Report of the Independent Auditors to the Members of Christian Schools Ltd

Opinion on financial statements

In our opinion the financial statements:

Opinion on other matter prescribed by the Companies Act 2006

In our opinion the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

to prepare a Strategic Report or in preparing the Report of the Trustees.

David Clive Bowyer FCCA MAAT (Senior Statutory Auditor) for and on behalf of Bowyers Limited

Chartered Certified Accountants & Statutory Auditor Portal Business Centre, Dallam Lane WARRINGTON. WA2 7LT

Date : 18/05/2021

Page 6

CHRISTIAN SCHOOLS LTD

Statement of Financial Activities for the year ended 31st August 2020

Notes
INCOMING RESOURCES
Incoming resources from generated funds
Activities for generating funds
2
RESOURCES EXPENDED
Cost of Generating Funds
Cost of generating income
3
Charitable Activities
4
School Running Costs
Governance Costs
6
Total Resources Expended
NET (OUTGOING) / INCOMING RESOURCES
RECONCILIATION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED FORWARD
2020
Unrestricted
Fund
£
3,506,803
2,368,516
503,851
23,752
2,896,119
610,684
1,298,556
1,909,240
2019
Total
Funds
£
3,532,786
2,764,277
558,526
32,544
3,355,347
177,439
1,121,117
1,298,556

The notes form part of these financial statements Page 7

CHRISTIAN SCHOOLS LTD

Balance Sheet As at 31 August 2020

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
Debtors
11
Cash at Bank and in Hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
13
NET ASSETS
FUNDS
Unrestricated funds
16
2020
Unrestricted
Fund
£
1,984,766
0
734,444
287,738
1,022,182
(849,608)
172,574
2,157,340
(248,100)
1,909,240
1,909,240
1,909,240
2019
Total
Funds
£
2,080,548
22,049
668,721
-
690,770
(1,128,773)
(438,003)
1,642,545
(343,989)
1,298,556
1,298,556
1,298,556

The notes form part of these financial statements Page 8

CHRISTIAN SCHOOLS LTD

Balance Sheet (continued) As at 31 August 2020

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 - effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The financial statements were approved by the Board of Trustees and were signed on its behalf by

…………………………………………… Date : 18/05/2021 Mr Daniel Oxley -Trustee

The notes form part of these financial statements Page 9

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements for the year ended 31st August 2020

1. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings - 2% on cost Furniture and Equipment etc - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued for the year ended 31st August 2020

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The school participates in a multi employer pension scheme, namely the government's Teachers Pension Defined Benefits Scheme, for its teaching staff. The pension liability is the responsibility of the scheme. As a result it is not possible to identify the assets and liabilities of the scheme that are attributable to the school.

2. ACTIVITIES FOR GENERATING FUNDS

Tuition and registration fees
Meals
Transport
Uniform Sales
Swimming, Day Trips & Holidays
Twilight & Holiday Club
Tower Tots Income
Donations
Miscellaneous Income
COSTS OF GENERATING VOLUNTARY INCOME
Staff Costs
Direct Running Costs
CHARITABLE ACTIVITIES COSTS
School Running Costs
Direct Costs
Support Costs (see note 5)
Totals
2020
£
2,311,764
244,404
15,387
39,270
76,749
34,914
649,731
-
134,584
3,506,803
2020
£
1,873,400
495,116
2,368,516
2020
£
342,412
161,439
503,851
2019
£
2,362,500
273,379
18,220
61,771
70,639
47,099
695,851
630
2,697
3,532,786
2019
£
2,082,261
682,016
2,764,277
2019
£
358,574
199,952
558,526

3. COSTS OF GENERATING VOLUNTARY INCOME

4. CHARITABLE ACTIVITIES COSTS

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued for the year ended 31st August 2020

5. SUPPORT COSTS
School Running Costs
Management
Finance
Totals
6. GOVERNANCE COSTS
Accountancy
Legal & Professional fees
Auditors Remuneration
7. NET INCOMING / (OUTGOING) RESOURCES
Net resources are stated after charging / (crediting)
Auditors Remuneration
Depreciation - owned assets
Hire of Plant and Machinery
Other Operating leases
2020
£
80,273
81,166
161,439
2020
£
5,900
12,352
5,500
23,752
2020
£
5,500
95,783
89,123
49,371
2019
£
68,665
131,287
199,952
2019
£
5,900
21,144
5,500
32,544
2019
£
5,500
109,114
113,664
55,210

8. TRUSTEES' REMUNERATION AND BENEFITS

There was no trustee remuneration nor other benefits for either the current or preceeding financial year

Trustees Expenses

Trustees Expenses
2020 2019
£ £
Total 687 1,540

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued for the year ended 31st August 2020

9. STAFF COSTS
2020
£
Wages & Employer National Insurance
1,684,186
Pensions
189,214
1,873,400
2020
Principal
1
Teaching Staff
28
Classroom Assistants
6
Nursery & "Twilight" Staff
28
Administration Staff
6
Domestic and Maintenance Staff
6
75
The number of employees whose emoluments fell within the following bands was:
2020
£70,001 - £80,000
1
2019
£
1,906,840
175,421
2,082,261
2019
1
30
9
26
8
8
82
2019
1

In addition in the current and previous year the higher paid employees referred to above accrued benefits under the TPS scheme.

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued for the year ended 31st August 2020

10. TANGIBLE FIXED ASSETS

COST
At 01 September 2019
Additions
At 31 August 2020
DEPRECIATION
At 01 September 2019
Charge for year
At 31 August 2020
NET BOOK VALUE
At 31 August 2020
At 31 August 2019
Land and
Furniture &
Buildings
Equipment
£
£
2,167,279
1,221,514
-
-
2,167,279
1,221,514
466,640
841,605
34,153
61,629
500,793
903,234
1,666,486
318,280
1,700,639
379,909
Totals
£
3,388,793
-
3,388,793
1,308,245
95,782
1,404,027
1,984,766
2,080,548

The Company's Freehold and Leasehold Land and Buildings was revalued on 31st January 2011 by Carter Jonas Chartered Surveyors on an existing use open market value basis.

The carrying value of these assets at historic cost was
Revalued Amount
Comparable Historic Cost and Depreciation value
Cost
Depreciation
At 01 September 2019
Charge for Year
At 31 August 2020
Net Historical Cost Value
At 31 August 2019
£3,023,502
£1,385,000
3,023,502
1,019,814
40,074
1,059,888
1,963,614
2,003,688

The trustees are not aware of any material impairment in the carrying value of the assets since the last valuation was undertaken.

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued

for the year ended 31st August 2020

11. DEBTORS : AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Debtors
Other Debtors
12. CREDITORS : AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank Loans and Overdrafts
Trade Creditors
PAYE Creditor
Other Creditors
13. CREDITORS : AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank Loans
Other Creditors
2020
£
706,127
28,317
734,444
2020
£
-
103,272
28,141
718,195
849,608
2020
£
78,100
170,000
248,100
2019
£
668,721
-
668,721
2019
£
39,938
125,313
60,404
903,118
1,128,773
2019
£
106,997
236,992
343,989

14. OPERATING LEASE COMMITMENTS

The following operating lease payments are committed to be paid within one year:

Expiring
Between one and five years
In more than five years
2020
£
89,123
49,371
138,494
2019
£
113,664
55,210
168,874

CHRISTIAN SCHOOLS LTD

Notes to the Financial Statements - continued for the year ended 31st August 2020

15. SECURED DEBTS

The following secured debts are included within creditors

The following secured debts are included within creditors
Bank Overdraft
Bank Loan
2020
£
-
78,100
78,100
2019
£
39,938
106,997
146,935

Bank borrowings are secured by a fixed and floating charge over all assets of the company in favour of Barclays Bank plc.

16. MOVEMENT IN FUNDS

Unrestricted Funds
General Fund
TOTAL FUNDS
Net movement in funds is as follows
Unrestricted Funds
General Fund
TOTAL FUNDS
At 01.09.19
Movement
£
£
1,298,556
610,684
1,298,556
610,684
Incoming
Resources
Resources
Expended
£
£
3,506,803
2,896,119
3,506,803
2,896,119
At 31.08.20
£
1,909,240
1,909,240
Movement
£
610,684
610,684

CHRISTIAN SCHOOLS LTD Notes to the Financial Statements - continued for the year ended 31st August 2020

17. PENSION COMMITMENTS

The teachers pension scheme (TPS) is a statutory, multi employer, contributory, final salary scheme. The regulations under which TPS operates are the Teachers' Pension Regulations 1997, as amended.

These regulations apply to teachers in schools and other educational establishments in England and Wales maintained by local educations authorities and also to teachers in many independent and voluntary aided schools and establishments of further and higher education

Teachers are able to opt out of the TPS

Employer contributions to the TPS are determined externally at a level set to meet the scheme's ongoing commitments. Deficits and surpluses are not known to the company. The company has no liability for deficits.

The scheme falls within the defined benefit pension rules, however Financial Reporting Standards allow certain defined benefit pension schemes to be exempt the discloses required by such a scheme This is applicable to the company's scheme and accordingly disclosures are made in accordance with those required of a defined contribution scheme.

The company also operates a defined contribution pension scheme on behalf of other (non-teaching) employees. Contributions are held independently by the National Employer Savings Trust,

In both cases the pension cost shown in the accounts represents the contributions payable by the company.

18. RELATED PARTY TRANSACTIONS

Mr Daniel Oxley (Trustee) and Miss Rachel Oxley (his sister) are members of the Oxley family with whom the company has entered into a tenancy agreement for the leasehold premises

An annual rental of £50,963 is payable by the charity.

19. APB ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.

CHRISTIAN SCHOOLS LTD Detailed Statement of Financial Activities for the year ended 31st August 2020

INCOMING RESOURCES
Activities for Generating Funds
Tuition and registration fees
Meals
Transport
Uniform Sales
Swimming, Day Trips & Holidays
Twilight & Holiday Club
Tower Tots Income
Donations
Miscellaneous Income
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
Wages & Employer National Insurance
Pensions
Direct Running Costs
Charitable activities (School Running Costs)
Equipment Leasing
Property Repair & Maintenance
Rent
Rates and water
Insurance
Light and heat
Sundries
Staff Training
Governance costs
Accountancy
Legal & Professional fees
Auditors Remuneration
2020
£
2,311,764
244,404
15,387
39,270
76,749
34,914
649,731
-
134,584
3,506,803
1,684,186
189,214
495,116
2,368,516
89,123
78,018
49,371
23,146
27,249
69,285
2,981
3,239
342,412
5,900
12,352
5,500
23,752
2019
£
2,362,500
273,379
18,220
61,771
70,639
47,099
695,851
630
2,697
3,532,786
1,906,840
175,421
682,016
2,764,277
113,664
64,055
55,210
17,349
23,171
59,972
10,639
14,514
358,574
5,900
21,144
5,500
32,544

This page does not form part of the statutory financial statements

CHRISTIAN SCHOOLS LTD

Detailed Statement of Financial Activities for the year ended 31st August 2020

Support costs
Management
Trustees' travelling expenses
Telephone
Postage and stationery
Advertising
Donations
Subscriptions
Finance
Bank charges & interest
Bad Debt Provision
Depreciation of tangible fixed assets
Total resources expended
Net (expenditure) / income
2020
£
687
28,915
759
5,943
2,300
41,669
80,273
34,355
(48,972)
95,783
81,166
2,896,119
610,684
2019
£
1,540
28,996
471
5,104
891
31,663
68,665
25,604
(3,431)
109,114
131,287
3,355,347
177,439

This page does not form part of the statutory financial statements