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2022-08-31-accounts

Page
Reference and administrative details ofthe Charity, its Trustees and advisers
Trustees'
report
2-6
Independent
auditors'
report on the financial statements 7-10
Statement offinancial activities
Balance sheet 12
Statement ofcash flows 13
Notes to the financial statements 14-27

Trustees Stuart Baran
Dennis Barnett
Matthew
Canale-Parola
Janet Eastwood
Stuart Esworthy
(appointed
1 September 2022)
Jeffrey Glenn (resigned 9 January 2022)
Peter Kent (resigned 31 December 2021)
Simon Lau (appointed 22 September 2021)
Thomas Legge (appointed 6 April 2022)
Kevin Mahon (resigned 31 August 2022)
Carol Moor
Teresa Mpofu (appointed 1 January 2022)
Justin Muston
Kalonga Musukuma
Sue Peach (resigned 31 August 2022)
Rebecca Rees
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
Notting ham
NG2 1BJ

Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
2022 2022 2022 2022 2021
Note E f. f.
Income and
endowments from:
Donations
and
legacies 3 666,737 666,737 667,191
Investments 4 236 118 354 717
Total income
endowments
and 666,973 118 667,091 667,908
Expenditure on:
Charitable
activities
472,187 222,267 694,454 770,376
Total expenditure 472,187 222,267 694,454 770,376
Net
income/(expenditure)
before net
gains/(losses)
investments
on 194,786 118 (222,267) (27,363) (102,468)
Net gain/(loss)
investments
on 3371 (19) 3,352 (745)
Net
income/(expenditure) 198,157 99 (222,267) (24,011) (103,213)
Transfers
between
funds (139,700) 139,700
Net movement in
funds 58,457 (82,567) (24,011) (103,213)
Reconciliation of
funds:
Total funds brought
forward
633,727 7,890 8,474,624 9,116,241 9,219,454
Net movement in funds 58,457 99 (82,567) (24,011) (103,213)
Total funds carried
forward 692,184 7,989 8,392,057 9,092,230 9,116,241

2022 2021
Note
Fixed assets
Tangible assets 10,296,864 10,519,131
Investments 15,505
10,296,864 10,534,636
Current assets
Debtors 10 291,738 167,191
Cash at bank and in hand 510,614 503,982
802,352 671,173
Creditors: amounts falling due within one
year (226,811) (185,496)
Net current assets 575,541 485,677
Total assets less current liabilities 10,872,405 11,020,313
Creditors: amounts falling due after more
than one year 12 (1,780,175) (1,904,072)
Total net assets 9,092,230 9,116,241
Charity funds
Endowment
funds
13 8,392,057 8,474,624
Restricted
funds
13 7,989 7,890
Unrestricted
funds
13 692,184 633,727
Total funds 9,092,230 9,116,241

STATEMENT OF CASH FLOWS STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2022
2022 2021
Note F
Cash flows from operating activities
Net cash used
in operating
activities 127,247 324,615
Cash flows from investing activities
Dividends,
interests
and rents from investments
354 717
Proceeds from sale of investments 18,857
Net cash provided
by investing
activities
19,211 717
Cash flows from financing activities
Repayments
of borrowing
(139,700) (133,430)
Interest paid (126) (92,809)
Net cash used in financing activities (139,826) (226,239)
Change
in cash and cash
equivalents
in
the year 6,632 99,093
Cash and cash equivalents at the beginning ofthe year 503,982 404,889
Cash and cash equivalents at the end of the year 16 510,614 503,982
The notes on pages 14 to 27 form part ofthese financial statements

Unrestricted Total
funds funds
2021 2021
Rugby Lower School donations 667, '/91 667,191

Unrestricted Restricted Total
funds funds funds
2022 2022 2022
F F F
Investment income - prize fund 118 118
Other interest received 236 236
236 118 354
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Investment income - prize fund 350 350
Other interest received 367 367
367 350 717

Unrestricted Endowment Total
funds funds funds
2022 2022 2022
E f. F
Insurance 93,383 93,383
Rugby Bid Levy 5,000 5,000
School budget allowance 253,982 253,982
Prizes 5,038 5,038
Professional fees 23,896 23,896
Finance charges 90,888 90,888
Depreciation 222,267 222,267
472,187 222,267 694,454

Unrestricted Endowment Total
funds funds funds
2021 2021 2021
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

2022 2021
Auditor's remuneration - statutory audit 3,500 3,300
Depreciation oftangible fixed assets:
-owned by the Charity 222,267 222,267

8. Tangible fixed assets
Freehold
property
E
Cost or valuation
At 1 September 2021 12,075,000
At 31 August 2022 12,075,000
Depreciation
At 1 September 2021 1,555,869
Charge for the year 222,267
At 31 August 2022 1,778,136
Net book value
At 31 August 2022 10,296,864
At31August 2021 10,519,131

2022f 2021
E
F515Equities Investment Fund for Charities Income Units 7,890
2577.30 Charities Official Investment Income Shares 7,615
15,505

2022 2021
F
Due within one year
Accrued income from Rugby Lower School 291,738 167,191
291,738 167,191

11. Creditors: Amounts falling due within one year
2022 2021
Bank loans 124,632 140,435
Amounts
owed to Lawrence Sheriff School Academy Trust
321 321
Accruals and deferred income 101,858 44,740
226,811 185,496
12. Creditors: Amounts falling due after more than one year
2022 2021
Bank loans 1,780,175 1,904,072
Included
within the above are amounts
falling due as follows:
Between two and five years
Bank loans 539,027 550,160
Over five years
Bank loans 1,241,148 1,353,912

Balance at 1 Balance at
September
2021
Income Expendituref Transfers
in/out
F
Gains/
(Losses)
f
31 August
2022
E
Unrestricted
funds
General Funds-
all funds 633,727 666,973 (472,187) (139,700) 3,371 692,184
Endowment
funds
Endowment
Funds - all funds 8,474,624 (222,267) 139,700 8,392,057
Restricted
funds
Prize fund 7,890 118 (19) 7,989
Total offunds 9,116,241 667,091 (694,454) 3,352 9,092,230

Statement offunds (continued) Statement offunds (continued) Statement offunds (continued)
Statement offunds - prior year
Balance at Balance at
1September
2020
Income Expenditure Transfers
in/out
Gains'
(Losses)
31August
2021
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

Analysis of n et assets between
funds -
current year
Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
E E
Tangible fixed assets 10,296,864 10,296,864
Current assets 794,363 7,989 802,352
Creditors due within one year (102,179) (124,632) (226,811)
Creditors due in more than one year (1,780,175) (1,780,175)
Total 692,184 7,989 8,392,057 9,092,230

Analysis of n et assets between
funds -
prior year
Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021 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

2022 2021
Net expenditure
for
the year (as per Statement of Financial Activities) (24,011) (103,213)
Adjustments
for:
Depreciation
charges
222,267 222,267
(Gain)/Loss
on investments
(3,352) 745
Dividends,
interests
and rents from investments (354) (717)
Interest payable 126 92,809
(Increase)/Decrease in debtors (94,547) 109,233
Increase
in creditors
57,118 3,491
Net cash provided by operating
activities
157,247 324,615
16. Analysis ofcash and cash equivalents
2022 2021
Cash in hand 510,614 503,982
Total cash and cash equivalents 510,614 503,982

Changes
in
market
value and
At 1 exchange
September
2021
Cash flows rate
movements
At 31
August 2022
F F F
F
Cash at bank and in hand 503,982 6,632 510,614
Debt due within 1 year (140,435) 139,700 (123,897) (124,632)
Debt due after 1 year (1,904,072) 123,897 (1,780,175)
(1,540,525) 146,332 (1,394,193)