The trustees present their annual report and financial statements for the year ended 31 July 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's [governing document], the Companies Act 2006 and
"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
(FRS 102) " (effective 1 January 2019).
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 ended 31 July 2023. 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 (FRS 102) (effective 1 January 2019).
The principal objects of Interdoceo are:
a) the advancement of the education of the public in languages, literature, cultures, histories and people in the world including in particular, but not exclusively, by the provision of grants and scholarships to enable individuals to learn other languages and to become language teachers; and
b) the prevention or relief of poverty anywhere in the world in particular, but not exclusively, by the provision of grants to organisations working to prevent or relieve poverty.
How our activities deliver public benefit
Interdoceo exists to promote multiculturalism and to encourage mutual understanding of languages to achieve a respectful coexistence. The charity promotes language learning and development mainly by providing support to individuals to undertake internship programmes with the objective of training to become a foreign language teacher.
The grants are potentially available to any member of the public who wishes to train to become a foreign language teacher. As such, there is a direct benefit being provided to the public in the support they can receive. There is also an indirect benefit to the public in having more qualified language teachers available to teach foreign languages.
The nature of the work that Interdoceo does means that certain individuals will receive financial support to enable them to become foreign language teachers. However, the support that they receive is incidental to the charity's purpose of advancing education in foreign languages and ensuring that there are a sufficient number of adequately qualified teachers available.
In addition, the donations that the charity could make to other charities established for the relief of poverty (which is a fundamental charitable purpose) would benefit the public.
Criteria followed to select individuals or organisations to receive grants
Interdoceo intends to support students interested in pursuing a career in teaching foreign languages and individuals applying must meet the following criteria:
- be aged 18 or over and have keen interest in language teaching.
- have English, French or German as a first language, or have completed secondary education in any of these languages.
- undergraduate degree or alternative official diploma earned in the four years previous to the start of the grant.
The allocation is conducted on a first-come first-served basis.
In respect of poverty relief grants, Interdoceo will analyse any received requests and will decide periodically which requests it will support, depending on their expected impact and the funds available, if any.
Training programmes' content
Accepted candidates receive a full time scholarship that includes:
- A foreign language teacher training certified course delivered by the University International de Catalunya: Expert in Bilingual Education, Advanced Methodologies for English Teachers or Teaching English as a Foreign Language.
- A 4 to 9 month practical training in a Spanish school under the supervision of a school teacher, as language assistant.
- Health Insurance under the Spanish public health system.
- Financial support during the training programme.
Staff
As Interdoceo is mainly a grant-making charity, there is no need to hire staff at the moment.
Review of 2022/2023 academic year activities
During the academic year 2022/23, 102 Spanish schools hosted a total of 143 participants: 89 from the UK, 18 from Ireland and 36 from other nationalities (South Africa, Australia, Canada, Austria, etc).
9 participants (6.29%) left the training programme before it ended for personal reasons, while none of them were expelled due their lack of participation.
Feedback
Participants are requested to send a report at the end of the program, and the tutor is also required to report on the individual. Both reports indicate the impact of the programme in the participant.
Tutor´s reports
1. Ability to adapt to a professional environment and to work with a team
2. Punctuality
3. Observance of the school's rules and compliance with the ethical code of conduct of the education sector
4. Professional relationships with colleagues and the school's administration
5. Planning and organisation of their own
6. Good performance on assigned tasks and activities
7. Ability to build a good rapport with his/her students in an educational manner.
8. Good performance on assigned tasks and activities.
9. Ability to organise and encourage learning situations.
10. Ability to maintain the discipline and keep the students' attention.
11. Ability to express themselves correctly in their mother tongue.
12. Adaptation of their teaching style to the age of their students. Use of the most appropriate tools and teaching methods in each situation
13. Ability to get students involved in their own learning
14. Acceptance of constructive criticism and advice to improve that is offered to them.
Participant's report
As part of their report, participants evaluate from 1 (poor) to 5 (excellent) 10 different aspects of the training programme:
Questions:
1. Has the university training you received during your internship been useful for preparing lessons and fulfilling your responsibilities as a Language Assistant?
2. Has the Centre respected the conditions of the role of the Language Assistant as stated in the convenio?
3. Were you able to successfully communicate with your colleagues in the school: teachers, tutors, etc.?
4. Did you receive proper support from your tutor at school and the one at university when you needed assistance?
5. How would you rate your relationship with other members of staff?
6. Have you been able to maintain a good relationship with the students?
7. Have you been able to adapt your teaching style/methods to the ages and needs of the students?
8. Have you been able to maintain a reasonable level of student discipline in the classroom?
9. Have you been comfortable at the school?
10. What is your general evaluation of the program?
The average evaluation scores are as follows:
Participant's Report Tutor's Report
No. of reports completed 135 134
Average Score 4.35 4.23
(Previous Year Average Score) 4.26 4.66
We are very pleased to see that both reports are between 4 and 5, which clearly shows the positive impact of the programme in participants.
Given Interdoceo's social purpose and policy, the creation of long-term investments or reserves is not expected.
A total of 81 non-for-profit entities (Foundations, Associations, schools and others) have funded our programmes, raising a total of £891,155. (6.75% less than the previous academic year).
6.32% of this amount has been given by Linguam Foundation, to cover the gap between raised funds and grant awarding. Linguam Foundation intends to follow this policy until Interdoceo becomes economically independent.
The income of Interdoceo, from whatever source derived, is, and will be, applied solely towards the promotion of its objects. No portion thereof is paid or transferred directly or indirectly by way of dividend, bonus or otherwise by way of profit to the member or trustees of Interdoceo.
Interdoceo outsources responsibility for obtaining information on applicants to a separate company called Meddeas. Meddeas is paid by the schools who agree to host the successful applicants, and not by Interdoceo.
Meddeas is partly owned by a trustee, Tomas Dawid. Of course, if there is a potential conflict of interest in deciding whether to outsource responsibility to Meddeas, this conflict will be managed and there is a quorum of trustees independent from Meddeas to make the decision.
We reiterate that there is no direct payment of money from Interdoceo to Meddeas or from Interdoceo to the trustees.
Governing document
Interdoceo is a company governed by its Memorandum and Articles of Association dated 2 June 2015. It is registered as a charity with the Charity Commission (UK).
The Trustees
The Trustees as Charity Trustees have control of the Charity and its property and funds. The first Trustees shall be the subscribers to the Memorandum. Subsequent Trustees shall be appointed, and may be removed, by the Member at any time. The minimum number of Trustees shall be Three but there shall be no maximum number of Trustees that may be appointed.
Elected Trustees:
X Bosch
T Dawid
A C Munoz (outgoing)
E Requero (incoming)
Elected Chairman: T Dawid
Powers of Trustees
The Trustees have the following powers in the administration of the Charity in their capacity as Trustees:
To appoint (and remove) a Chairperson, Secretary, treasurer and other honorary officers from among their number on such terms as they shall think fit;
To invite observers to attend meetings of the Trustees, and to pay their reasonable expenses out of the Charity's funds. For the avoidance of doubt, such observers are not Trustees and shall not count towards the quorum for a meeting;
To delegate any of their functions to committees consisting of two or more individuals appointed by them. The Trustee may:
Impose conditions when delegating.
Revoke or alter a delegation.
To delegate the day-to-day management of the affairs of the Charity in accordance with the directions of the Trustees to any person;
To make standing orders consistent with Interdoceo's Articles and the Act to govern proceedings at general meetings;
Proceedings of trustees
The Trustees must hold at least two meetings each year. The Chairperson may at any time, and two Trustees jointly may at any time, call a meeting of the Trustees.
Notice of every meeting shall be sent to each Trustee, specifying the place, day and hour of the meeting and the business to be discussed. A quorum at a meeting of the Trustees is two or fifty per cent of the total number of trustees whichever is the greater, excluding any Conflicted Trustee who has not been authorised to participate in discussions or a vote under Article 5.7 (Articles Interdoceo). A meeting of the Trustees may be held either in person or by suitable Electronic Means agreed by the Trustees in which all participants may communicate with all the other participants simultaneously. The Chairperson or some other Trustee chosen by the Trustees present presides at each meeting. Every issue may be determined by a simple majority of the votes cast at a meeting. Except for the chairperson of the meeting, who has a second or casting vote, every Trustee has one vote on each issue.
We continue along the same lines having a balanced budget in which expenses don't exceed revenues. The entire available budget is used to fund our programs, but avoiding all financial risks.
COVID-19
Immediate response - As COVID hit, a contingency plan was requested as the crisis related to the pandemic hit the UK in early March 2019. It was agreed at that point board meetings will be held remotely for the foreseeable future using digital technology. Straight away we began communication and engagement with our service users remotely through online, digital and phone.
Effect on finances - At July 2023 we had most of our income secured and we are in the fortunate position that our finances have not been adversely affected by the crisis.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Interdoceo (the charity) for the year ended 31 July 2023.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Interdoceo is a private company limited by guarantee incorporated in England & Wales. The registered office is:
1 Princeton Mews
167 - 169 London Road
Kingston Upon Thames
Surrey
KT2 6PT
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Charitable Expenditure
Charitable Expenditure
Charitable Expenditure
Charitable Expenditure
The average monthly number of employees during the year was:
The remuneration of key management personnel is as follows.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The income funds of the charity are all unrestricted funds as noted below:
There were no disclosable related party transactions during the year (2022 - none).
The charity had no material debt during the year.