ate EMMANUEL SPE % CHRISTIAN >» WE | SCHOOL °7TueE OXFORD
Annual Report and Accounts
For the year ended 31 July 2023
EMMANUEL CHRISTIAN SCHOOL, OXFORD
Life and Learning to the Full
LEGAL AND ADMINISTRATIVE INFORMATION
Registered charity no. 900505
Registered company no. 2498497 School registration no. 9316102
Registered office: Emmanuel Christian School, Sandford Road, Littlemore, Oxford, OX4 4PU
Trustees (Board of Governors) Reverend Anthony Buckley (appointed as Chair 01/01/2021) Mr Daniel Mendis Mr Andrew Bell
Dr Mary Johnstone-Louis Mr Matthew Hutchings
Status
The Emmanuel Christian School, Oxford is a Company Limited by Guarantee (registered in England, no. 2498497) anda registered charity no. 900505. The school is registered with the Department of Education (registration no. 1316102).
In setting our objectives and planning our activities, our Governors have given careful consideration to the Charity Commission's general guidance on public benefit, and in particular to its supplementary public benefit guidance on advancing education and on fee-charging.
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Chair’s Statement
We continue to be thankful for God’s blessing on the school, and his grace in enabling so many to play their part in the life of Emmanuel Christian School. Whether children, parents, teaching or support staff, everyone has a role to play as we share in the joy of learning and flourishing. A theme throughout the Christian Scriptures is the importance of children and adults being able to learn, of being grounded in the wisdom and teaching of the past as well as the present. This enables us to know that we are part of a longer story, and that our learning day by day places us in a deep and rich tradition.
It has been an encouraging year across the ages, and “across the ages” now covers a wider range. The Governors decided early in 2023 to agree to Mrs Nesbitt’s plans for a learning group for a smal] number of Senior School-age children, to enable them to enjoy a touch of the ECS style and ethos, and the encouragement and challenge of learning in a small setting. We look forward to developing this project.
This is part of an ongoing and broader discussion, now happening in many places, of the possibilities and potential of providing high-quality Christian education for young people in our nation. Mrs Nesbitt is widely respected in this area, we are grateful for her wisdom and her leadership of our school.
This report assures us that the underpinning work of financial management and legal compliance is very much in place and that the children are learning and in good heart. May God continue to give the increase. And thank you again to everyone.
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Anthony Buckley Chair of Governors, March 2024
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Principal’s Report 2022 - 2023
If 2021 - 2022 was a time of change, 2022 - 2023 was a time of growth. We started the year with 55 children in the school and finished with 74 children. But there were much bigger stories than simply numbers which shaped the dynamic of the year.
As the nation grieved the death of Queen Elizabeth in September, one of our families grieved the loss of a father a week later. Two weeks after that, our librarian and her husband died in a road traffic accident, leaving the community conscious of life’s fragility. In this time to grieve, there was blessing in being able to remember the promises of the gospel which are strong, even in the times of deepest grief.
There is a time for everything, and inspections are no exception. We had been . expecting the inspectors to arrive at any moment, and they phoned at the beginning of October to conduct an Educational Quality Inspection and Focused Compliance Inspection. The children were at the end of a topic about the beauty of the ocean and were full of joy and excitement about what they had learnt which they were keen to share with the inspectors. During the days of the inspection, we had a strong sense of God's. grace and favour, including the water staying on in school when in many schools a burst pipe on the ring road meant they needed to close. At the end of the inspection, we were delighted with the inspector’s judgements about the school which appreciated and valued all that has been carefully cultivated over the last few years.
Children continued to enjoy a wide range of learning throughout the year. As the Football World Cup took place in Qatar, the children became expert on various aspects of the Arabian peninsula. They learnt more about the Victorian era and enjoyed a beautiful Christmas feast, decorated with William Morris designs.
In the Spring Term, children were particularly taken by the topic of horses. Some of the teachers particularly enjoyed the many puns which were possible while the children enjoyed a new addition to the library, Stella, the rocking horse. We also visited riding for the disabled and re-enacted our own ‘Grand National’ with Beechers Brook, Valentines and the Canal Turn as some of the jumps. A local farrier demonstrated his craft to the children and the children were able to grow in their appreciation of the grandeur and beauty of these animals.
Our Easter Term finished with the whole school going to Stampwell Farm near Beaconsfield. On a drizzly day, children’s spirits were kept strong as they went pond dipping, created artwork out of natural materials and as we celebrated the Easter
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season together. We are very grateful for this connection with the farm which gives us a natural space in which to learn and grow beyond the school gates.
We continued to consider possibilities for a building purchase. One of the disciplines of leading a faith school is taking one step at a time when all the pieces are not entirely clear. At the time of writing, we are pursuing an option nearby, encouraged by signs of grace at each stage, while being open to what else might emerge.
As we considered possible options for expanding into secondary, we recognised that making our development contingent on a future property purchase presented challenges to envisioning what a secondary phase might look like. Recreating the unique ethos and practice of ECS at a secondary level required some ‘piloting’ and so the decision was made to develop a learning group of home educated children who receive a reduced timetable of tuition in core subjects during the week. A group of four children gathered from September 2023 to learn English, Maths, History, Science and Humanities together as we begin to develop a curriculum which forms part of our secondary provision. These are small steps but important ones as we allow the vision of the school to grow ina healthy way.
After the success of our Jubilee Fayre in 2022, we celebrated the Coronation with a similar event, supporting the Risen Hope School in Islamabad. Children enjoyed running different stalls including ‘Splat the Rat’, ‘Snail Racing’, and ‘Guess the weight of the sceptre’. As we reflected on God’s generosity to the school in the last year, it was fitting to share some of our resources with a school in very different circumstances to our own.
The year began and ended with water as a flood filled a number of the classrooms and the library. As in October, the school did not need to close as a planned school trip to William Morris’ house meant the classrooms did not need to be used on the day they were flooded. On our return we were hugely grateful to the team of parents who had rallied to ensure that the water had been removed from the building and minimal damage was caused.
As we finished the academic year with our Thanksgiving Service, we remembered the song we sang at the beginning of the inspection, and God’s mercy, which flows more widely than any flood, which has sustained us through the year:
Father-like, he tends and spares us, All our hopes andfears he knows; in his hands he gently bears us, rescues us from all our foes: Alleluia, alleluia!
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widely as his mercyflows.
Mrs Elizabeth (Lizzy) Nesbitt Principal March 2024
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TRUSTEES’ REPORT
Objectives
The objects of the schoo] are the advancement of education (including social and physical training) of boys and girls, and in particular to maintain day schools in or near Oxford. We aim, through our nursery and primary school, to provide a first-class education to boys and girls from the ages of 3 to 11. We seek to provide a structured educational environment that develops our pupils' capabilities, competences and skills. We promote the academic, moral and physical development of our pupils through our academic curriculum, pastoral care, sporting and other activities. We provide an educational environment where each student can develop and fulfil his or her potential, building their self-confidence and inculcating a desire to contribute to the wider community. In so doing, we prepare our pupils for the opportunities, responsibilities and experience of later life.
Ethos Our school is committed to safeguarding and promoting the welfare of our pupils and expects all staff and volunteers to share this commitment. In the last ISI inspection, the achievement of pupils and personal development was described as ‘excellent’. Parents are given regular information about their children's social and academic progress through parent evenings in addition to the traditional end of term and year reports. We maintain regular contact with parents throughout the year through weekly letters, parent messaging groups and our newsletter. We nurture a tolerant and inclusive community life and we have a vigorous anti bullying policy.
Access policy It is important to us that access to the education we offer is not restricted to those who can afford our full fees, and that our fees are set at a modest level to maximise the access. An individual's economic status, gender, ethnicity, race, religion or disability do not form part of our assessment processes. We will make reasonable adjustments to meet the needs of staff or pupils who are or become disabled.
Community involvement We believe our pupils benefit from learning within a diverse community. A great deal of learning occurs through social interaction, conversation and shared experiences which helps our pupils develop an understanding of the perspectives of other people that will be vital in their adult lives. Our school is a part of a wider community and we are keen that our staff and pupils participate. Older pupils regularly visit community settings to sing and talk to different groups of people. Our schoo] also takes part in chess, football and netball matches with local junior schools. People who work in the local community regularly visit the schoo! to tell the pupils about their work, e.g. authors, artists, police officers, church leaders.
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Bursary policy
The Governors view our bursary awards as important in helping to ensure children from families who would otherwise not be able to afford the fees can access the education we offer. Our bursary awards are available to all who meet our general entry requirements, and are made solely on the basis of parental means, or to relieve hardship where a pupil's education and future prospects would otherwise be at risk, for example in the case of redundancy. In assessing means, we take a number of factors into consideration, including family income, investments and savings and family circumstances, for example dependent relatives and the number of siblings. However, our school does not have an endowment, and in funding our awards we have to be mindful that we must ensure a balance between full-fee-paying parents, many of whom make considerable personal sacrifices to fund their child's education, and those benefiting from the awards. The bursary awards are up to 50% remission of fees; details of how to apply are available from the school secretary, and further details on the policy from the school treasurer. The effect of our bursary scheme and total of awards is explained below.
REVIEW OF THE YEAR'S ACTIVITIES IN RELATION TO PUBLIC BENEFIT
Pupil numbers and fees
The total number of pupils in the school at 31 July 2023 was 74 (2020-21: 64) of which 38 were in the main school (Reception to Year 6) . Our fees for the year under review, before the deduction of any means assisted bursaries and scholarships, were £2050 per term. These fees are approximately one third of the general level of fees for independent primary schools in the Oxford area.
Supporting others in the UK and abroad
The school is actively involved with fundraising for projects both in the UK and abroad.
Bursaries
During the year the value of means tested bursaries totalled £22,775 (2021 - 22: £13,566) which represents 9.4% of our gross main school fee income (2021-22: 8%). Bursaries provided assistance to 7 of our pupils (2021-22: 6).
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REVIEW OF THE YEAR'S ACTIVITIES
Financial results The results for the year are set out on pages 12 to 30. The school's general reserves rose by £44,871 from £106,741 to £151,612. Total reserves at year end were £151, 612 as all restricted funds have been fully utilised.
Governance, internal control and risk assessment The Emmanuel Christian School, Oxford, is governed by a board of governors (the trustees) according to the Memorandum and Articles of Association. Trustees are elected by the board at the Annual General Meeting.
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The trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities, and to provide reasonable assurance that: e the charity is operating efficiently and effectively, e its assets are safeguarded against unauthorised use or disposition; * proper records are maintained and financial information used within the charity or for publication is reliable;
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e the charity complies with relevant laws and regulations.
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The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: e regular consideration by the trustees of the financial results; e delegation of authority and segregation of duties; e identification and management of risks.
The major risks to which the charity is exposed, as identified by the trustees, are regularly reviewed, and steps are taken as necessary to mitigate those risks.
Trustees are inducted into the charity by the Chair and provided with the Governor’s handbook and access to all the charity and school policies. All trustees undergo a Disclosure Barring Service check. A formal procedure for trustee induction is being developed.
- The Board of Governors appoints a Principal as executive officer for the School. Three committees report to the Board and are given delegated powers to act in specific areas: e Leadership e Finance « Teaching and Learning.
The Principal is: Mrs Elizabeth Nesbitt (appointed August 2017)
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Sources of funds The school is mainly financed through school fees. Further funds arise from donations and school events.
Investment policy
The charity's policy is that all its funds should be readily accessible. Surplus cash is therefore simply placed in a deposit account.
Reserves policy
The charity aims to keep as reserves an amount approximating to eight weeks' salaries for all staff, as this is the average length of notice that would have to be given if staff were being laid off. In the year under review, the charity’s reserves rose and remain above the target level.
Review of Sustainability
In the past annual report, the Trustees identified three areas of concern relating to the long term sustainability of the school, which is managed by the Association. Here we report on progress made in these areas and further actions to be undertaken in the subsequent year:
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e Leadership: The Principal is now well established in the school and providing excellent leadership across all areas of the organization's operation. The trustees believe the school has suitable leadership in place to develop the school according to the aims of the association and seek to support the Principal in her duties and professional development.
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e Demand: The number of pupils in the main school has remained approximately stable, but we are seeing growth in the lower years, including meeting our target for intake into the Reception class for 2022-23. There has been a good number of enquiries for places at the school and visitors on school open days. The building of the number of pupils in the school is a medium-term project as the main entry to the school is via the Reception class. We continue to develop strategies to communicate our distinctive educational provision to families in Oxford and the wider community.
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e Finances: As pupil numbers grow, finances continue to be handled prudently while also ensuring that income is channelled effectively to optimise the teaching and learning of the children. This is primarily through recruitment and retention of high quality staff and ongoing staff development. Continual maintenance of the site and refreshment of resources remain a priority. The school is grateful for generous giving which enables us to invest in growth and to support the generous provision of bursaries to those families who need it.
DECLARATION
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Trustee: Reverend Anthony Buckley (Chair)
_ Date: 13th March 2024
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE EMMANUEL CHRISTIAN SCHOOL ASSOCIATION
I report on the accounts of the Association for the year ended 31 July 2023 which are set out on pages 12 to 30.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation of the accounts, and you consider that the audit requirement of section 43(2) of the Charities Act 1993 does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act, and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. H Mercer FCA *
Chartered Accountant 8 Fairleigh Rise Kington Langley Chippenham Wiltshire SN15 5QF Date:_ 21) Meek Jory
1]
Emmanuel Christian School Oxford
Statement of Financial Activities for year ending 31st July 2023
Unrestricted Restricted Endowment Prior year funds income funds funds Total funds funds £ £ £ £ £ Incoming resources (Note 3) Donations and legacies 43,960 5,031 | 48,991 | 40,130 Charitable activities 318,371| °#+| —eaear 233,176 Other trading activities rllCAA Other WE ——E Total 363,525 1 >asy 368,556 213,327 Resources expended (Note 6} CharitableRaising funds | 26CO216 | activities 319.188; 5031| (I Other | 324,219 270,517 Total 319,404 5031]. -~~+«|324,485 ~~ | 270,733Net income/(expenditure)and net movement in funds for the year Total funds brought forward forward 107,491 || 107,491 104,897 Total funds carried forward funds carried forward carried forward forward RL a a
Total funds brought forward forward Total funds carried forward funds carried forward carried forward forward
Emmanuel Christian School Oxford
Balance Sheet as at 31st July 2023
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Unrestricted Restricted Endowment Total this Total last
funds income funds funds year year
£ £ £ £ £
Fixed assets
Intangible assets Cd TE
Tangible assets (Note 9) 0 ee |:
Heritage assets POEE
Investments RE EEO
Total fixedassets|— 193) = | = T1938 778 |
Current assets
Stocks aee ee)
Debtors (Note 10) 1e510| |S|
EE Eo
Investments 16.510] 20,028
Cash at bank and in hand (Note 12) 145,746; °° &#| | 445,746 93,616
Total current assets|_162,656| = | = | 162,656 | 114,044
Creditors: amounts falling due within one
year (Note 11) 8,427 8,427 3,815
Net current assets/(liabilities) oe ee ee 110,229
Total assets less current liabilities CU iees aa 154,422 111,001
Creditors: amounts falling due
after one year (Note 11) 2,810 2,810 3,510
Total net assets or liabilities 151,612 a = at ae 151,612 107,491
Funds of the Charity (Note 13)
Endowment funds . | : | Cd
Restricted income funds fF -
Unrestricted funds 151,612 | - 151,612 106,741
Revaluation reserve * ; eg
Total funds|151,672[ =] 150,612 | 107,491
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The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No Members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies ACt 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts, These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Signed on behalf of the board of directors:
Director:AOCRev. Anthonych)Buckley
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Date\y. /o3/20r‘
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Emmanuel Christian School Oxford
Notes on the Accounts cont. as at 31st July 2022
Note 1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
4.2 Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.
1.3 Depreciation
All fixed assets are written off, on a straight line basis, over their expected useful lives at the following annual rates:
Land and Buildings 15% Plant, machinery and motor vehi 25% Fixtures, Fittings & Equipment 25%
Emmanuel Christian School Oxford
Notes on the Accounts cont.
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|Note|2|Accounting|policies|
|2.1|INCOME|
|Recognition|of income|These|are|included|in|the|Statement|of|Financial|Activities|(SoFA) when:|
|*|the|charity|becomes|entitled|to|the|resources;|
|:|it|is|more|likely|than|not|that|the|trustees|will|receive|the|resources;|and|
|‘the|monetary|value|can|be|measured|with|sufficient|reliability.|
|Offsetting|There haspermitted|been noby|the|FRS offsetting102|SORPof assetsor|FRS and102.liabilities,|or income and expenses,|unless required or|
|Grants|and|donations|are|only|included|in|the SoFA when|the|general|income|recognition|
|Grants|and|donations|criteria|are|met|(5.10|to|5.12|FRS102|SORP).|
|In|the|case|of performance|related|grants,|income|must|only|be|recognised|to the|extent that|
|the|charity|has|provided|the|specified|goods|or|services|as|entitlement|to|the|grant only occurs|
|when|the|performance|related|conditions|are|met|(5.16|FRS|102|SORP).|
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Government|grants|The|charity|has|received|government|grants|in|the|reporting|period|
|Gift|Aid|receivable|is|included|in|income|when|there|is|a|valid|declaration|from|the|donor.|Any|
|Tax|reclaims|on|donations|Gift Aid|amount|recovered|on|a|donation|is|considered|to|be|part|of that|gift and|is treated|as|
|and|gifts|an|addition|to|the same|fund|as|the|initial|donation|unless|the|donor or|the|terms|of the|appeal|
|have|specified|otherwise.|
|Contractual|income|and|Thismet theis only includedperformance|inrelated the SoFAconditions. once the charity has provided the related goods or services or|
|performance|related|grants|
|Donated|services|and|Donated|services|and|facilities|are|included|in|the SOFA when|received|at the value|of the|gift|
|facilities|to|the|charity|provided|the|value|of the|gift can|be|measured|reliably.|
|Donated|services|and|facilities|that|are|consumed|immediately|are|recognised|as|income|with|
|an|equivalent|amount|recognised|as|an|expense|under the|appropriate|heading|in|the|SOFA.|
|Support|costs|The|charity|has|incurred|expenditure|on|support|costs.|
|Volunteer help|The value of any voluntary|help|received|is not|included|in the accounts|but|is described|in the|
|trustees’|annual|report.|
|Income from|interest,|This|is|included|in|the|accounts|when|receipt|is|probable|and|the|amount|receivable can|be|
|royalties|and|dividends|measured|reliably.|
|Income|from|membership|Membership|subscriptions|received|in|the|nature|of a|gift|are|recognised|in|Donations|and|
|subscriptions|Legacies.|
|Settlement|of insurance|Insurance|claims|are|only|included|in|the|SoFA when|the|general|income|recognition|criteria|
|claims|are|met|(5.10|to|5.12|FRS102 SORP) and|are|included|as|an|item|of other|income|in|the|SoFA.|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
2.2 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Gavernance andsansen Support costs have been allocated between governance costs and other support. Governance BP costs comprise all costs involving public accountability of the charity and its compliance with eoats regulation and good practice. Support costs include central functions and have been allocated to activity cost categories ona basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. aks na eliaeieailanan Whereor output the tocharity be provided, gives asuch grantgrants with conditions are only recognised for its paymentin the being SoFA a once specific the levelrecipient of service of the conditions ‘ . . grant has provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised.
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Redundancy cost
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The charity made no redundancy payments during the reporting period,
Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts 3 rere A liability is measured on recognition at its historical cost and then subsequently measured at Provisions tac Mebllines the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 Basic financial instruments FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
Emmanuel Christian School Oxford
Notes on the Accounts cont.
2.3 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity
They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5
| Theyare valued at cost. | |
|---|---|
| Heritage assets | The charity has heritage assets, that is, non-monetary assets with historic, artistic, |
| scientific, technological, geophysical or environmental qualities that are held and | |
| maintained principally for their contribution to knowledge and culture. The depreciation | |
| rates and methods used as disclosed in note 9.6.1.4, | |
| They are valued at cost. | |
| Investments | Fixed asset investments in quoted shares, traded bonds and similar investments are |
| valued at initially at cost and subsequently at fairvalue (their market value) at the year | |
| end. The same treatment is applied to unlisted investments unless fairvalue cannot be | |
| measured reliably in which case it is measured at cost less impairment. | |
| Investments held for resale or pending their sale and cash and cash equivalents with a | |
| maturity date of less than 1 yearare treated as current asset investments | |
| Stocks andwork in | Stocks held for sale as part of non-charitable trade are measured at the lower or cost or |
| progress | net realisable value. |
| Goods or services provided as part ofa charitable activityare measured at net | |
| realisable value based on the service potential provided by items of stock. | |
| Work in progress is valued at cost less anyforeseeable loss that is likely to occur on the | |
| contract. | |
| Debtors (including trade debtors and loans receivable) are measured on initial | |
| Debtors | recognition at settlement amount afteranytrade discounts oramountadvanced bythe charity. Subsequently, they are measured at the cash orother consideration expected |
| to be received. | |
| The charity has has investments which it holds for resale or pending their sale and cash | |
| Current asset | and cash equivalents with a maturity date less than one year. These include cash on |
| investments | deposit and cash equivalents with a maturity date of less than one year held for |
| investment purposes ratherthan to meet short term cash commitments as they fall due. | |
| Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancialinstruments. |
Emmanuel Christian School Oxford
Notes on the Accounts cont.
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|---|---|---|---|---|---|---|---|---|
|Note|3|Analysis|of income|
|Restricted|
|Unrestricted|income|Endowment|
|funds|funds|funds|Totalfunds|Prior year|
|Analysis|£|£|
|Donations|and[Donationsandgifts ——“‘‘“‘~drSCSCCéWASB|
|legacies:|GftAid|©|||3801[T4125]906)||||44,2834,708| ||36,9803,150 |||
|legacies|—S—CCCCCCC YT SC|CdYC|TCT|CC|
|am|
|charities|a|
|which|are|in|substance|donations||
|[test|esr|imi|
|[Donated|goods, facilities|and services||||SC]|CC]|
|esTotall|ees ae|ees (eee|
|43.960|5.031]|~+||480i]|40,130|
|activities:|241,570|241,570|||156,835|
|[SwimmingNuseryFees.Ss—=“—~~‘s‘s~~~~~~s~s~s~s~™YSCS~C‘iSG|C“‘(SONO#””~SC«SS20|67,216 ||
|otherC—“‘s~‘“s‘“‘“‘“‘Lfees, uniformsales,etc|| S774)|Cid]||||5,399 ||
|Total!|zr|et ||827|||
|318,371||=|=||SS|-|«|S|398,371|||233.176 ||
|activities:|
|ee)|
|.OeOe|Ee)|
|(OtheTCrYSCtsCSCsSYTCeT|
|Totall_-|TC|
|||—-|||[-_—ee]|
|Incomeinvestments: from|[Rental[Dividendincome—C;CSC—CSs~dTS[interestincome——C—s~—C—C—C—C—C~—s~idCSCSC“<Szandleasingincome|Cs]|SCCztCTMAP|
|a|
|Total|i94f|TCC CTO|
|Separate|[HMRC|JobRelentionScheme|| SC]|CTC|CC|
|materialitem|[—“—sSsSsSSSSCSCSNC|TCU|
|ee__——|ee|||A|GSSaaOee|SaaMeeeees|eeeieeerhe) ea|
|Totall|||-|||-||| - ‘(eee|
|Other:|[Conversion|ofendowmentfunds|intoincome|||||||
|elaown|use|
|charity's|A|A|a|a|
|ania_|
|investment|A|ee|ee|ee|
|=eproperty|rights|
|seas|||i|oe|nates|eee|eae|
|Total]|-|||-|||_-|[eee|
|TOTAL INCOME|[|363,525,|5,031]|- ~*~|368,556 ||273,327|||
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 4 Analysis of receipts of government grants
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||||||
|---|---|---|---|---|
|This year|Last year|
|Description|£|£|
|GovernmentGovernment|grant|1|ssee|eee|
|Government|grant 2|eeseS Sees|
|Other|grant 3|a|
|Total [5|7|=|Se|
|Please provide|details|of|any unfulfilled|
|conditions|and other contingencies|
|attaching|to grants|that have|been|
|recognised in income.|
|Please give|details|of other forms|of|
|government|assistance|from|which|the|
|charity has|directly benefited.|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 5 Donated goods, facilities and services
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|This|year|Last year|
|£|£|
|Seconded|staff|a|eee|
|Use of property|as|
|Other|3,458|3,150|
|3,458|3,150|
|Please|provide|details|of the accounting||The Achor Trust directly|pays the|building|insurance|relating|
|policy|for the|recognition and|valuation|to the school|buildings.|The|cost of insurance|has|been|
|of donated goods,|facilities and services. | "ated as|a donation|in the accounts.|
|Please|provide|details|of any|unfulfilled|
|conditions|and|other contingencies|
|attaching|to|resources|from|donated|
|goods|and|services|not recognised|in|
|income.|
|Please|give|details|of other forms|of|
|other|donated|goods|and|services|not|
|recognised|in|the|accounts,|eg|
|contribution|of unpaid|volunteers.|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Note|6|Analysis|of expenditure|
|Unrestricted|Restrictedoa|Endowment|
|funds|funds|funds|Total funds|Prior year|
|Analysis|£|£|
|Lc|A|a|
|i|a|
|Omertadheacivies|
|charitableExpenditure on|[Swinming,F|uniforms,;|ete.|[ages ||«||——S—SdtCSCSC|go|||1.082|||
|SteffSaleries|||aattte|||1405 ||||22,503 ||190,404|
|GS|79SY|
|FEsicatoalceneunates|
|Expenditure|funded|by|grants|and|||eso||||ween|||ats|
|donations|
|[Publicity & advertising =||asooa||az |||S|cn|||5,460,|
|Paymenistoaerchaios|
|viities|||oaa||[||aa|||00|
|ReweRaes|tote ||||||totz2|||7,206,|
|insurance|||awa]||||e |||
|Building|repairs|&|Other|property—“té‘sé*LSCitr|| S||zr ||a7 ||
|papenses|10,033|10,041|||12,493|
|earings)|
|Pepresaton||||tame ||0|
|Jomee Costs||saotes||||||tas]sso]|2,571eet ||
|Legatroeeseral|||posse|||anas||||tazr7||aa|
|Bencehares|||ts|||||ta|||
|bad|debis|5,933|10,700|
|A|YY|
|Macoterecus|||pao|||||avo ||az|||
|e(e|s|ees|||ee|ee|Se|
|activities|
|lela|eee|a|A|a|es|ee ||
|Total|nana88=}§})|
|Other|
|a|
|iTotal|||
|other expenditure|—|a|ll|
|TOTAL EXPENDITURE|||319,404]|5031]|=~|324435]|270,733 ||
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 7 Paid employees
7.1 Staff Costs
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This year Last year
Salaries and wages £ 220,049 £ 188,201_
Social security costs 7,187 6,432
Pension costs (defined contribution scheme) 5,287 4,851
Other employee benefits ee
Total staff costs 232,523 199,484
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Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
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. This year Last year
The parts of the charity inwhichthe [Fundraising S| SS |
employees work Charitable Activities
[Governance]
lotheCT
Totalce
ee
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
8.1 Please complete this note if a defined contribution pension scheme is operated.
Amount of contributions recognised in the [£5,287 SOFA as an expense Please explain the basis for allocating the | Liability and expense allocated to unrestricted funds. liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.
8.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan,
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity
8.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity can be liable to the plan for other entities’ obligations under the terms and conditions of the multi-employer plan
Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 9
Tangible fixed assets
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|9.1|Cost|or valuation|
|Freehold|land|||Other|land &|Plant,|Fixtures,|Total|
|& buildings|buildings|machinery and || fittings and|
|motor|vehicles|equipment|
|£|7s|£|£|;|£|
|At the|beginning|of the|60,144|65,875|3,482|129,502|
|year|
|At end of the year|hipaa|60,144|65,875|3,482|129,502|
|9.2|Depreciation|and|impairments|
|“Basis|SL|SL|SL|Straight|Line|
|Reducing|
|Balance|("RB")|
|Rate)|||15%|~~|||25%||||
|At|beginning|ofthe|year!|=|-—si|60,144|65,103|3,482|128,729|
|At end of|the year|ieee|60,144|65,682 re|129,309|
|9.3|Net|book value|
|Net|book|value|at the|Tis|TT|
|beginning|of the|year|
|Net|book value|at the|193|193|
|end|of the|year|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 10 Debtors and prepayments
10.1 Analysis of debtors
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||||
|---|---|---|
|Trade|debtors|
|Prepayments and|accrued|income|
|Other debtors|
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—_— Learn
£ £
4,130 | _ 8,004
12,380 12,023
a as
16,510 20,028
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Total
10.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
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£ £
Trade debtors a eee
Prepayments and accrued income ee
Other debtors es eee
TotalSS See
ae sre a
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Creditors and accruals
Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 11
11.1 Analysis of creditors
| 11.1 Analysis of creditorscreditors | ||||
|---|---|---|---|---|
| Amounts fallingduewithin | Amountsfallingdue after | |||
| one | year more than |
oneyear | ||
| This year | Lastyear This year |
Lastyear | ||
| £ | £ £ |
£ | ||
| Accrualsforgrants payable Bankloansandoverdrafts |
ee ee |
ee ee ee ee |
eee | |
| Trade creditors | 8,237 | 3,686 _ 2,810 |
3,510 | |
| Payments receivedonaccountforcontracts or performance-related grants Accrualsanddeferredincome Taxationandsocial security Othercreditors |
Total | a es ee 8,427 |
PT ee ee ee Se eee eee |
3,815 |
11.2 Deferred income
Please explainthe reasons7income is deferred.
Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period
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) ae£ | Deeper
a ee
ee eee
et A al
ote ay! pte Sh
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 12 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
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£ £
le a
ee
ee
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 13 Charity funds
43.1 Details of material funds held and movements during the CURRENT reporting period
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* Key: PE - permanent endowment funds; EE - expendible endowment funds, R - restricted income funds, including special trusts, of the charity; and U - unrestricted
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funds
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Fund|Fund|
|Type|PE,|balances|balances|
|EE|Ror|Purpose|and|Restrictions|brought|Gains and|carried|
|UR|forward|Expenditure|||Transfers|losses|forward|
|Fund|names|£|£|£|£|£|
|New|Fencing|Fund|replacment|of external|fencing|on|the|site|903|
|Building|Refurbishment|
|Fund|For|installation|of disabled|toilet|750|-|750|
|mam|||Wider dissemination|of|the|ECS curriculum|of|||||
|TA|support|child|
|Legal Fund|i|Support|for|legal fees|YT|cel|amet|||
|owt|bp _|Signage for schoo!|Yt|ek|wt|||
|Staff|thank|you|fund|i|Christmas|gifts for|staff|||||tt ||
|GeneralReseve|(Us|st~—<—~sSSSCCCCCCdC‘éZB|||[«68.85]||-|7,804 ||[—750|]|||148,710|
|Other|funds|CS a|a|
|Total Funds||107,491|geas56 |-|—324.45{|||(181,612|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 13 Charity funds (cont)
13.2 Transfers between funds
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Reason|for transfer|and where|endowment|is|converted|to|income,|legal|
|Between|unrestricted|and|Building|Refurbishment fundpower was foractuallyits|conversionfully|utilised|in|21/22.|Parts|for the|;|750|
|restricted funds|installation|and|all|necessary|labour occurred|in|that|financial|year.|
|Between|endowment|and|
|restricted|funds|
|Between|endowment|and|
|unrestricted|funds|
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13.3 Designated funds
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Purpose of the designation|||[Amount]|_||
|New|Fencing|Fund|Multiple|donations|received|in|18/19 to fund|replacment of external fencing on|
|the|site.|903|
|Curriculum|Donation|received|in|21/22|to support the wider dissemination|of the|school|
|curriculum|7,000|
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Emmanuel Christian School Oxford
Notes on the Accounts cont.
Note 13 Charity funds (cont)
13.2 Transfers between funds
| Reason fortransferand whereendowment is converted to income, legal | ||
|---|---|---|
| power for its conversion | ||
| Between unrestricted and | Building Refurbishment fundwasactually fully utilised in 21/22. Parts forthe | 750 |
| restricted funds | installation and all necessary labour occurred in that financial year. | |
| Between endowment and | ||
| restricted funds | ||
| Between endowment and | ||
| unrestricted funds | ||
| 13.3 Designated funds NewFencing Fund |
Purpose ofthedesignation Multiple donations received in 18/19 tofund replacment ofexternal fencing on |
|
| the site. | 903 | |
| Curriculum | Donation received in21/22 to supportthewiderdissemination ofthe school curriculum |
7,000 |