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2021-08-31-accounts

Page
Reference and administrative details ofthe Charity, its Trustees and advisers
Trustees'
report
2-5
Independent
auditors'
report on the financial statements
Statement offinancial activities 10
Balance sheet
Statement ofcash flows 12
Notes to the financial statements 13-26

REFERENCE AND ADMINISTRATIVE REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31AUGUST 2021
Trustees Stuart Baran
Dennis Barnett
Matthew Canale-Parola
Janet Eastwood
Jeffery Glenn
Peter Kent
Simon Lau (appointed 22 September 2021)
Kevin Mahon
Carol Moor
Justin Muston
Kalonga Musukuma (appointed 1 September 2020)
Sue Peach
Rebecca Rees
Balvinder Singh (resigned 9November 2020)
Gwen Temple (resigned 21 September 2021)
Paula Whitfield
Charity registered
number 528770
Principal Address Lawrence Sheriff School
Clifton Road
Rugby
Warwickshire
CV21 3AG
Clerk to Trustees Gillian Beardshaw
Auditors Crowe U.K. LLP
Black Country House
Rounds Green Road
Oldbury
West Midlands
B692DG
Bankers Barclays Bank PLC
11 North Street
Rugby
Warwickshire
CV21 2AN
Solicitors Browne Jacobson LLP
Mowbray House
Castle Meadow Road
Nottingham
NG2 1BJ

Unrestricted Restricted Endowment Total To/a/
funds funds funds funds funds
Note 2021f 2021
E
2021
E
2021 2020
Income and
endowments from:
Donations
and
legacies 667,191 667,191 797,287
Investments 367 350 717 1,240
Total income and
endowments 667,558 350 667,908 798,527
Expenditure on:
Charitable
activities
548,109 222,267 770,376 870,148
Total expenditure 548,109 222,267 770,376 870,148
Net
income/(expenditure)
before net
(losses)/gains on
investments 119,449 350 (222,267) (102,468) (71,621)
Net (losses)/gains on
investments (2,043) 1,298 (745) (1,324)
Net
income/(expenditure) 117,406 1,648 (222,267) (103,213) (72,945)
Transfers
between
funds 13 (133,080) (350) 133,430
Net movement in
funds (15,674) 1,298 (88,837) (103,213) (72,945)
Reconciliation of
funds:
Total funds brought
forward 649,401 6,592 8,563,461 9,219,454 9,292,399
Net movement in funds (15,674) 1,298 (88,837) (103,213) (72,945)
Total funds carried
forward 633,727 7,890 8,474,624 9,116,241 9,219,454

2021 2020
Note
Fixed assets
Tangible assets 10,519,131 10,741,398
Investments 15,505 16,251
10,534,636 10,757,649
Current assets
Debtors 167,191 276,423
Cash at bank and in hand 503,982 404,889
671,173 681,312
Creditors: amounts falling due within one
year (185,496) (174,578)
Net current assets 485,677 506,734
Total assets less current liabilities 11,020,313 11,264,383
Creditors: amounts falling due after more
than one year 12 (1,904,072) (2,044,929)
Total net assets 9,116,241 9,219,454
Charity funds
Endowment
funds
13 8,474,624 8,563„461
Restricted funds 13 7,890 6,592
Unrestricted
funds
13 633,727 649,401
Total funds 9,116,241 9,219,454

2021 2020
Cash flows from operating activities
Net cash used
in operating
activities 324,615 202,977
Cash flows from investing activities
Dividends,
interests and rents from investments
717 1,240
Net cash provided
by investing
activities
717 1,240
Cash flows from financing activities
Repayments
of borrowing
(133,430) (124,809)
Interest paid (92,809) (103,557)
Net cash used in financing activities (226,239) (228,366)
Change
in cash and cash
equivalents
in
the year 99,093 (24,149)
Cash and cash equivalents at the beginning ofthe year 404,889 429,038
Cash and cash equivalents at the end of the year 503,982 404,889
The notes on pages 13to 26 form part ofthese financial statements

Unrestricted Total
funds funds
2021 2021f
Rugby Lower School donations 667,191 667,191

Unrestricted Total
funds funds
2020 2020
Rugby Lower School donations 797,287 797,287

Unrestricted Restricted Total
funds funds funds
2021 2021f 2021
Investment income - prize fund 350 350
Other interest received 367 367
367 350 717
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
Investment income - prize fund 415 415
Other interest received 825 825
825 415 1,240

Unrestricted Endowment Total
funds funds funds
2021 2021 2021f
Insurance 69,634 69,634
Rugby Bid Levy 3,606 3,606
School budget allowance 281,545 281,545
Prizes 1,819 1,819
Professional fees 23,696 23,696
Capital projects 75,000 75,000
Finance charges 92,809 92,809
Depreciation 222,267 222,267
548,109 222,267 770,376

Unrestricted Endowment Total
funds funds funds
2020 2020 2020
Insurance 64,482 64,482
Rugby Bid Levy 9,180 9,180
School budget allowance 370,845 370,845
Prizes 2,299 2,299
Professional fees 5,195 5,195
Capital projects 92,323 92,323
Finance charges 103,557 103,557
Depreciation 222,267 222,267
647,881 222,267 870,148

Net inco me /(expenditure )
2021f 2020
Auditor's remuneration -statutory audit 3,300 3,200
Depreciation oftangible fixed assets:
-owned by the Charity 222,267 222,267

Listed
investments
Cost or valuation
At 1 September 2020 16,251
Revaluations (746)
At 31 August 2021 15,505

Material Inve stme nts
2021 2020
f515 Equities Investment Fund for Charities Income Units 7,890 6,591
f577.30 Charities Official Investment Income Shares 7,615 9,660
15,505 16,251

2021 2020
Due within one year
Accrued income from Rugby Lower School 167,191 276,423
167,191 276,423

2021 2020
Bank loans 140,435 133,008
Amounts owed to Lawrence Sheriff School Academy Trust 321 320
Accruals and deferred income 44,740 4'/, 250
185,496 174,578

2021 2020
1,904,072 2,044,929
Between two and five years
Bank loans 550,160 543,139
Over five years
Bank loans 1,353,912 1,501,790

Statement offunds offunds
Statement offunds - current year
Balance at 1 Balance at
September Transfers Gains/ 31August
2020 Income Expenditure inlout
f
(Losses) 2021
f
Unrestricted
funds
Unrestricted
general funds 649,401 667,558 (548,109) (133,080) (2,043) 633,727
Endowment
funds
Permanent
endowment fund 8,563,461 (222,267) 133,430 8,474,624
Restricted
funds
Prize fund 6,592 350 (350) 1,298 7,890
Total offunds 9,219,454 667,908 (770,376) (745) 9,116,241

Statement offun ds - prior year
Balance at Balance at
1September Transfers Gainsi 31August
2019 Income Expenditure inlout (Losses) 2020
E.
Unrestricted
funds
Unrestricted
general funds 623,299 798,112 (647,881) (124,394) 265 649,401
Endowment
funds
Permanent
endowment fund 8,660,919 (222,267) 124,809 8,563,461
Restricted
funds
Prize fund 8,181 415 (415) (1,589) 6,592
Total offunds 9,292,399 798,527 (870,148) (1,324) 9,219,454
Analysis ofnet assets between funds - current year
Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021f 2021
Tangible fixed assets 10,519,131 10,519,131
Fixed asset investments 7,615 7,890 15,505
Current assets 671,173 671,173
Creditors due within one year (45,061) (140,435) (185,496)
Creditors due in more than one year (1,904,072) (1,904,072)
Total 633,727 7,890 8,474,624 9,116,241

Analysis of net assets between funds (c
Analysis ofnet assets between funds -
ontinued)
prior year
Unrestricted Restricted Endowment Total
funds funds funds funds
2020 2020 2020 2020
Tangible fixed assets 10,741,398 10,741,398
Fixed asset investments 9,659 6,592 16,251
Current assets 681,312 681,312
Creditors due within one year (41,570) (133,008) (174,578)
Creditors due in more than one year (2,044,929) (2,044,929)
Total 649,401 6,592 8,563,46'l 9,219,454

15. Reconciliation
of
net movement in funds to net cash fl ow from operati ng
activities
2021 2020
Net expenditure
for
the year (as per Statement of Financial Activities) (103,213) (72,945)
Adjustments
for:
Depreciation
charges
222,267 222,267
Loss on investments 745 1,324
Dividends,
interests
and rents from investments (717) (1,240)
Interest payable 92,809 103,557
Decrease/(increase) in debtors 109,233 (49,672)
Increase/(decrease) in creditors 3,491 (314)
Net cash provided by operating activities 324,615 202,977
16. Analysis ofcash and cash equivalents
2021f 2020
Cash in hand 503,982 404,889
Total cash and cash equivalents 503,982 404,889

At 1 Other non-
September cash At 31
2020 Cash flows changes August 2021
Cash at bank and in hand 404,889 99,093 503,982
Debt due within
1
year (133,008) 133,430 (140,857) (140,435)
Debt due after 1 year (2,044,929) 140,857 (1,904,072)
(1,773,048) 232,523 (1,540,525)