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2021-07-31-accounts

Page
Charity
Information
Trustees' Report 3-7
Auditor's Report 8-10
Statement of Financial Activities
Balance Sheet 12
Statement of Cash Flows 13
Notes to the Financial Statements 14-19

Trustees A Reekes - Chairman A Reekes - Chairman A Reekes - Chairman
H Carslake L Con nell
F Hire JWeston
DT Howell D Dale
P Preston K Beever
LSheen CJury
J Foley H Edwards
N Clark
L Bryer (appointed 5th October 2021)
Executive Officers G Doodes
G Mason
E Elliott
Clerk toTrustees &Accountant 5 Hewitt
Charity Number 527530
Registered Name The King's School Worcester Development Trust
Registered Office 5 College Green
Worcester
WR1 ZLL
Auditor Richards Sandy Audit Services Limited
Thorneloe
House
25 Barbourne Road
Worcester
WR1 1RU
Bankers Lloyds Bank Pic
4The Cross
Worcester
WR1 3PY
Investment Advisor NK Financial Management Limited
Suite 12cSTANTA Business Centre
3Soothouse Spring
St Albans
Hertfordshire
AL3 6PF

( Restncted
Funds
Restncted
Funds
Restncted
Funds
King's School
John Pimley Parents' Year to31 Year to 31
Unrestricted Bursary Commitee King's School July 2021 July 2020
Funds Fund Funds Other Funds Total Funds Total Funds
Note E f f E
(Note 14) (Note 14)
Income and endowments
from:
Donations and legacies 6,097 353,915 360,012 194,914
Charitable activities
Other trading activities 3,234 5,235 8,469 13,469
Investments 98 33 2 981 1114 1,848
Total 2. 9,429 33 5~237 354896 369p595 210231
Expenditure on:
Raising funds 3,704 766 1,419 21,365 27,254 27,938
Charitable actwities 4,UEU 4,579 eoo ovo e1444e eJD pot
Total 3. 7,724 766 5,998 227,208 241,696 186,429
Gains/ (losses)
assets
on investment 17,167 451,192 468,359 (118,463)
Net income/(expenditure) 1,705 16,434 (761) 578,880 596,258 (94,661)
Transfers between funds 13,
Net movement in funds 1,705 16,434 (761) 578,880 596,258 (94,661)
Total funds brought forward 34,807 110,743 39,424 3,175,975 3,360,949 3,455,610
Total funds carried forward 13. 36,512 127,177 38,663 3,754,855 3,957,207 3,360,949

Unrestricted Restricted 31July 2021 31July 2020
Note Funds Funds Total Total
f f f f
Investments 3,483,563 3,483,563 3,036,321
Current assets
Stock 10. 8,183 8,183 11,309
Debtors 7,617 34,071 41,688 51,726
Investments
Cash at bank 40076 403 561 443g637 279,844
Total current assets 55,876 437,632 493,508 342,879
Creditors: amounts
within one year
falling due 12. 19,364 500 19,864 18,251
Net current assets 36,512 437,132 473,644 324,628
Total net assets 36,512 3,920,695 3,957,207 3,360,949
Funds ofthe Charity
Restricted Income Funds 3,920,695 3,920,695 3,326,142
Unrestricted Funds 36,512 36,512 34,807
Total Funds 36,512 3,920,695 3,957,207 3,360,949

31July 2021 31July 2020
Total Total
Net cash flows from operating
activities
163,693 (106,894)
Cash flows from investing
activities:
Dividends,
interest and rents from investments
100
Proceeds from sale ofinvestments
Purchase ofinvestments
Net cash provided
by (used in) investing
activities 100 58
Change in cash and cash equivalents
in the
reporting period 163,793 (106,836)
Cash and cash equivalents
at the beginning
ofthe reporting period 279,844 386,680
Cash and cash equivalents
at the end ofthe reporting
period 443,637 279,844
RECONCILIATION
OF NET INCOME TO NET
CASH FLOW FROM OPERATING ACTIVITIES
Net income for the reporting
period (as per
activities)
statement offinancial 596,258 (94,661)
Adjustments
for:
(Gains)/losses
on investments
(446,228) 139,682
Dividends,
interest and rents from investments
(1,114) (1,848)
(Increase)/decrease
in stocks
3,126 449
(Increase)/decrease
in debtors
10,038 740
Increase/(decrease)
in creditors
1,613 (151,256)
163,693 (106,894)

3 Analysis ofexpenditure 2021 2020
E E
Raising funds
Bank and fundraising website charges 578 586
Fund raising OV merchandising costs 3,126 450
Investment Manager fees 22,131 21,220
King's School Parents' Committees fund raising events' costs 1,419 5,682
27,254 27,938
Charitable activities
Grants to The King's School Worcester 210,422 154,571
King's School Parents' Committees other charitable grants
Governance costs 4,020 3,920
214,442 158,491
241,695 186,429

7 Fees for Audit/Independent Fees for Audit/Independent Examination ofthe accounts 2021 2020
E E
Auditors' fee 3,520 3,420
8 Grantmaking Grants: Total Amounts
2021 2020
Purpose for which grants made: E E
Bursaries for pupils attending King's School Worcester 197,425 132,183
Other charitable
support for
King's School Worcester 12,997 22,388
210,422 154,571

9 Fixed Asset Investments 2021 2020
f E
Investments
held primarily to provide
an investment return for the charity:
Carrying value (market value) at beginning ofyear 3,036,321 3,174,213
Add: Additions to investments
at rust
Less: Disposals at carrying
value
Investment
income received
1,014 1,790
Investment
Manager
charges
(22,131) (21,220)
Add/deduct:
Net gain/(loss)
on revaluation
468,359 (118,462)
Carrying value (market value) at end ofyear 3,483,563 3,036,321
At the year end E3,134,133(2020:f2,676,079 )of this total value was invested in UK open ended investment
companies
and unit trusts and f349,430(2020:f360,242) was held as a cash deposit.
10 Stock 2021 2020
F. E
Branded goods held for resale/trading activities 8,183 11,309
11 Debtors 2021 2020
f E
Tnv rnrlzimahln
nn r'ift Airt rtnnatinns
23.143 29.198
Due from King's School Worcester re parent committee 334 1,208
Due from King's School Worcester 7,372 8,472
Due from King's School Worcester Activities Ltd 6,783 3,973
Prepayments
and Accrued Income
4,000 8,850
Other debtors 56 25
41,688 51,726
12 Creditors: amounts
falling due within one
year 2021 2020
E E
Due to King's School Worcester 14,154 13,471
Management
expenses and professional
fees 4,520 3,920
Deferred Income 500 500
Other creditors 690 360
19864 18251

13 Movements
on funds
Transfers Investment
Balance at Net Income/ Between Gains and Balance at
1Aug 2020 Income Expenditure (expenditure) Funds Losses 31July 2021
f f E f. f f
General Funds 34,807 9,429 (7,724) 1,705 36,512
Restricted Income Funds:
Parents' Committees
Funds
- King's Senior/ StAlbans 11,702 11,7D2
- King's Hawford 27,722 5,237 (5,998) (761) 26,961
39,424 5,237 (5,998) (761) 38,663
John Pimley Bursary Fund 110,743 33 (766) (733) 17,167 127,177
King 's School Other Restricted Funds:
King's School Enduring
Bursary Fund'
2,815,213 108,439 (85,054) 23,385 412,382 3,250,980
King's School Fellowship
Bursary Funds
319,947 225,521 (132,670) 92,851 37,427 450,225
King's School M Stevens Bursary Fund 6,942 163 (1,066) (903) 1,383 7,422
King's School Annual
Fund
8,361 349 (224) 125 8,486
King's School Boat Club Fund 7,675 6,284 (7,194) (910) 6,765
King's School SPACE Fund 50 30 30 80
Kmg's School German Studies Award 250 250
The Robert Harley Award 2,300 (1,000) (1,00D) 1,300
Peter Iddon Bursary Fund 15,237 4,110 4,110 19,347
Bancks Blundell
Bursary Fund
10,000 10,000 10,000
Total restricted
income funds
3,326,142 360,166 (233,972) 126,194 468,359 3,920,695
Total funds 3,360,949 369,595 (241,696 127,899 468,359 3,957,207
Movements
on funds - prior year
Transfers
Balance at Incoming Resources Net Income/ Between Gains and Balance at
1Aug 2019 resources expended (expenditure) Funds Losses 31July 2020
f f f E f f f
General Funds 35,105 4,658 (4,956) (298) 34,807
Restricted Income Funds 3,420,505 205,573 (181,473) 24,100 (118,463) 3,326,142
3,455,610 210,231 (186,429) 23,802 (118,463) 3,360,949
Restricted Income Funds:
Fund Name Purpose Restrictions

Restricted
Funds
Restricted
Funds
King's School
Parents' Yearto31
Unrestricted John Pimley Commitee King's School July 2020
Funds Bursary Fund Funds Other Funds Total Funds
Incoming
and endowments
from:
Donations
and legacies
4,198 6,061 184,655 194,914
Charitable
activities
Other trading activities 433 13,036 13,469
Investments 27 67 31 1,723 1,848
Total 4,658 6~128 13067 186p378 210,231
Expenditure
on:
Raising funds 1,036 731 5,682 20,489 27,938
Charitable
activities
3,920 18,471 136,100 158,491
Total 4,956 731 24,153 156,589 186,429
Gains/ (losses) on investment assets (4,423) (114,040) (118,463)
Net income/(expenditure) (298) 974 (11,086) 84,251 (94,661)
Transfers between funds
Net movement
in funds
(298) 974 (11,086) (84,251) (94,661)
Total funds brought forward 35,105 109,769 50,510 3,260,226 3,455,610
Total funds carried forward 34,807 110,743 39,424 3,175,975 3,360,949