Charity registration number NIC107873
Company registration number NI619273 (Northern Ireland)
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mark Orr (KC) (Chairperson)
Andrew Brown (Dr) (Vice-Chairperson)
Peter Hamill (Dr)
Michael Carville
Catherine Chambers
Paula Leitch
Rosalind McFeeters
Darren Mornin (Dr)
Heather Murray
John Anderson
Marshall Kilgore
(Appointed 19 October 2023)
Grace Trimble
(Appointed 14 December 2023)
Secretary
Mark Baker
Charity number
NIC107873
Company number
NI619273
Registered office
2nd Floor, Main Building
Stranmillis Road
Stranmillis University College
Belfast
BT9 5DY
Auditor
Harbinson Mulholland
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS
Solicitors
A&L Goodbody
Solicitors
6th Floor
42/46 Fountain Street
Belfast
BT1 5EF
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
CONTENTS
Page
Chairperson's foreword
1
Trustees' report
3 - 12
Independent auditor's report
13 - 16
Statement of financial activities
17
Statement of financial position
18
Statement of cash flows
19
Notes to the financial statements
20 - 30
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
CHAIRPERSON'S FOREWORD
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Controlled Schools’ Support Council (CSSC) marks a seventh year of operation as a voice on behalf of the controlled sector. Controlled schools continue to experience unique challenges as a result of being the only sector managed by the Education Authority (EA), and we welcomed the recognition given to this in the Independent Review of Education published in December. In the past year, the organisation has focused on prioritising the need for the controlled sector to be effectively and equitably managed as recommended by the authors of the Review.

As the sectoral support body for controlled schools, CSSC represents 49% of all schools in Northern Ireland, including nursery schools, special schools, primary schools, secondary schools, grammar schools, integrated schools and Irish-medium schools. Any inequity in support for controlled schools impacts on the education and life chances of nearly 50% of children being educated in Northern Ireland. CSSC officers have worked to support the need for better outcomes for all pupils through the provision of high-quality education.

 

Engaging and collaborating with partners has been critical to the organisation’s recent advocacy work towards action on the inequity as well as the focus on over a decade of underfunding and the impact that has.

 

CSSC officers continue to empower controlled schools in serving their communities, listening to the needs of school leaders, whilst highlighting the diversity and inclusivity of the sector. The organisation has highlighted the need to promote trust and respect by nurturing a collective ethos, reflective of the sector’s values and culture.

 

Council members, Emma Corry and Gillian Dunlop, resigned in 2023 and I’d like to thank them on behalf of all of us for their commitment and support. I’d like to thank all the Council members and staff for their commitment to CSSC and the work they do to ensure controlled school leaders are supported to deliver high quality education to over 148,000 pupils in controlled schools.

..............................
Mark Orr KC
Chairperson
Date: .........................
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
CHIEF EXECUTIVE OFFICER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Last year I expressed concern over the limited action following the publication of the Landscape Review of the Education Authority (EA) which highlighted the inequity resulting from its conflicted role as managing authority for controlled schools but service provider for all. Since then, the Independent Review of Education report – Investing in a Better Future (December 2023), has clearly stated and agreed with the concerns CSSC and others have been raising regarding the unique challenges being faced by controlled schools.

I now have some optimism that action is being taken to address these concerns. The Minister of Education has stated that he hopes to make an announcement on the way controlled schools are managed this Autumn and I hope to discuss this further at our Annual General Meeting. We welcome the Minister’s acknowledgement that current arrangements have served controlled schools poorly compared to other sectors, and his assurance that this is going to change.

CSSC will continue to share the concerns of controlled school leaders at all levels. The organisations’ core role is to represent the interests of all controlled schools. We are working directly and collaboratively with EA and the Department of Education to move this work forward through the summer and into the next school year. There is a clear opportunity to promote substantive change to support controlled schools as they serve the children and young

people in their communities.

Early in 2024 my officers and I met with over 100 controlled school leaders including Principals and Governors at the CSSC ‘Your schools’ future – controlling the decade’ engagement events. We will build on these useful conversations about the future of controlled schools in their changing local communities with further engagement in 2024-25. As promised, a toolkit to assist schools in using the 2021 census data to understand better their local communities was developed as a consequence of these events and will be shared in Autumn 2024.

Over the last year CSSC continued to represent controlled schools at the highest levels of Government including with members of the Northern Ireland Assembly and Members of Parliament at the Northern Ireland Affairs Committee in Westminster highlighting the significant challenges being faced but also the success and quality of education provision across our schools.  

It remains critical that we all work together as one sector with a united voice focused on addressing the common challenges we face together.

..............................
Mark Baker
Chief Executive
Date: .........................
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

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).

Strategic objectives and activities of CSSC in 2023-24

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Financial review

The results for the year are set out on page 17 to the attached financial statements along with the total funds at the year end.

Going concern

 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Structure, governance and management

 

a. Key functions

 

The Education Act (Northern Ireland) 2014 made provision for the funding of sectoral bodies. On 14 October 2014, during the Education Bill: Second Stage debate, the Education Minister stated the functions of ‘a new organisation to provide support for controlled schools’. Thus, the functions of CSSC are:

 

 

http://aims.niassembly.gov.uk/officialreport/report.aspx?&eveDate=2014/10/14&docID=209460#561900

 

b. Appointment of directors

 

The Board of Directors is constituted as follows.

Directors are elected and appointed for four years.

 

The Directors who served during the period were:

 

Mark Orr (KC) (Chairperson)
Andrew Brown (Dr) (Vice-Chairperson)
Peter Hamill (Dr)
Michael Carville
Catherine Chambers
Emma Corry
(Resigned 16 November 2023)
Gillian Dunlop
(Resigned 18 October 2023)
Paula Leitch
Rosalind McFeeters
Darren Mornin (Dr)
Heather Murray
John Anderson
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
Kenneth Twyble
(Resigned 20 June 2024)
Marshall Kilgore
(Appointed 19 October 2023)
Grace Trimble
(Appointed 14 December 2023)

Resigned

Gillian Dunlop (with effect from 19 October 2023)

Emma Corry (with effect from16 November 2023)

Elected

Grace Trimble (with effect from 14 December 2023)

 

Co-opted

Marshall Kilgore (with effect from 20 October 2023)

 

c. Director induction and training

 

The Company Secretary ensures that appropriate induction and training is given to all Board members.

 

d. Risk management and internal control

 

The Directors are responsible for ensuring that an effective system of internal financial control is maintained and operated by the Council. The system of internal financial control is based on a framework of regular management information, administrative procedures and a system of delegation and accountability.

The Finance and General Purposes Committee reviews the financial reports and provides assurance to Council on the budget setting process and appropriateness of expenditure ensuring CSSC remains within the Grant allocation. The Audit, Governance and Risk Committee reviews the risk register on a quarterly basis and provides assurance to Council that the CSSC risk management strategy has been implemented which is designed to minimise any potential risks identified.

 

e. CSSC governance arrangements

CSSC is grant funded by DE and an annual programme of work is undertaken to deliver on behalf of the controlled sector. This sits within CSSC’s business plan which outlines priorities, objectives and resources for the year ahead. Quarterly reporting ensures that CSSC remains on target to deliver its objectives. Council met ten times per year, once every month from January – June and September to December. A range of issues has been considered by Council.

Education and Research Committee meets five times per year, usually the first Tuesday of every other month.     

Members

Heather Murray (Chairperson)

John Anderson (Vice chairperson)

Andrew Brown (Dr)

Roz McFeeters

Emma Corry

Darren Mornin (Dr)

Gillian Dunlop

 

The Governance, Audit and Finance Committee met every other month.

 

Members

Michael Carville (Chairperson)

Catherine Chambers

Paula Leitch

Peter Hamill

Kenneth Twyble

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
Statement of trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

 

 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Auditor

In accordance with the company's articles, a resolution proposing that Harbinson Mulholland be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

Mark Orr
Trustee
19 September 2024
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
- 13 -

Opinion

We have audited the financial statements of The Controlled Schools’ Support Council (the ‘Charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you were:

Other information

The other information comprises the information included in the Directors’ Report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
- 14 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

-

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the statement of trustees' responsibilities, the Trustees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
- 15 -

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation:

 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

To address the risk of fraud through management bias and override of controls, we:

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
- 16 -

This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Angela Craigan (Senior Statutory Auditor)
for and on behalf of Harbinson Mulholland
Chartered Accountants
Statutory Auditor
19 September 2024
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
1,030,547
42,780
1,073,327
1,031,765
67,706
1,099,471

Investments

4
-
294
294
115
-
115
Other income
5
-
1,992
1,992
-
1,886
1,886
Total income
1,030,547
45,066
1,075,613
1,031,880
69,592
1,101,472
Expenditure on:
Charitable activities
6
1,050,045
44,059
1,094,104
1,212,025
61,979
1,274,004
Net (outgoing)/incoming resources
(19,498)
1,007
(18,491)
(180,145)
7,613
(172,532)
Other recognised gains and losses
Actuarial gain on defined benefit pension schemes
34,000
-
34,000
752,000
-
752,000
Net movement in funds
14,502
1,007
15,509
571,855
7,613
579,468
Fund balances at 1 April 2023
(44,240)
38,387
(5,853)
(616,095)
30,774
(585,321)
Fund balances at 31 March 2024
(29,738)
39,394
9,656
(44,240)
38,387
(5,853)

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2024
31 March 2024
- 18 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
14
5,262
5,507
Cash at bank and in hand
61,571
97,867
66,833
103,374
Creditors: amounts falling due within one year
15
(57,177)
(95,229)
Net current assets
9,656
8,145
Provisions for liabilities
16
-
(13,998)
Net assets excluding pension liability
9,656
(5,853)
Net assets/(liabilities)
9,656
(5,853)
The funds of the Charity
Restricted income funds
18
39,394
38,387
Unrestricted funds
(29,738)
(44,240)
9,656
(5,853)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 65 of the Charities Act (NI) 2008 .

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 19 September 2024
Mark Orr (KC) (Chairperson)
Trustee
Company registration number NI619273 (Northern Ireland)
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
21
(36,590)
(65,145)
Investing activities
Investment income received
294
115
Net cash generated from investing activities
294
115
Net cash used in financing activities
-
-
Net decrease in cash and cash equivalents
(36,296)
(65,030)
Cash and cash equivalents at beginning of year
97,867
162,897
Cash and cash equivalents at end of year
61,571
97,867
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
1
Accounting policies
Charity information

The Controlled Schools’ Support Council is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 2nd Floor, Main Building, Stranmillis Road, Stranmillis University College, Belfast, BT9 5DY.

1.1
Accounting convention

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.

1.2
Going concern

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.

1.3
Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 21 -
1.5
Expenditure

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.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

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.

1.8
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 22 -
Basic financial liabilities

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

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.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

 

The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.

The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in income/(expenditure) for the year.

 

Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other recognised gains and losses in the period in which they occur and are not reclassified to income/(expenditure) in subsequent periods.

The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 23 -
2
Critical accounting estimates and judgements

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.

3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£

Government grants

1,030,547
42,780
1,073,327
1,031,765
67,706
1,099,471
4
Income from investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Interest receivable
-
294
294
115
-
115
5
Other income
Restricted
Restricted
funds
funds
2024
2023
£
£

Other income

1,992
1,886
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
6
Charitable activities
Total
2024
Total
2023
£
£
Staff costs
909,835
1,057,555

Promotion and advertising

-
186

Staff Training

6,387
6,417

Insurance

4,184
9,989

Travelling expenses

1,245
30,524

Rent

34,667
36,167

Service charges

11,720
11,363

Cleaning

4,743
3,909

Light and heat

6,480
9,582

Printing, postage and stationery

2,532
2,759

Telephone and fax

3,331
3,359

Legal and professional

6,882
6,118
Other administrative expenses
55,337
68,833
1,047,343
1,246,764
Grant funding of activities (see note 7)
41,761
22,240
Share of governance costs (see note 8)
5,000
5,000
1,094,104
1,274,004
Analysis by fund
Unrestricted funds
1,050,045
1,212,025
Restricted funds
44,059
61,979
1,094,104
1,274,004
7
Grants payable
Charitable activities
Charitable activities
2024
2023
£
£
Grants to individuals
41,761
22,240
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 25 -
8
Support costs allocated to activities
2024
2023
£
£
Governance costs
5,000
5,000
Analysed between:
Charitable activities
5,000
5,000
9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
5,000
5,000
10

Trustees' remuneration and expenses

None of the Trustees (or any persons connected with them) received any remuneration during the year, but one of them was reimbursed a total of £45 travelling expenses (2023- Trustees were reimbursed £Nil).

11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Directors
13
13
Employees
18
19
Total
31
32
Employment costs
2024
2023
£
£
Wages and salaries
685,171
690,572
Social security costs
66,061
66,454
Other pension costs
138,787
273,817
890,019
1,030,843
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11
Employees
(Continued)
- 26 -
The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
£60,001 to £70,000
3
2
£80,001 to £90,000
1
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
310,163
297,828
12
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2023
18,870
12,564
31,434
At 31 March 2024
18,870
12,564
31,434
Depreciation and impairment
At 1 April 2023
18,870
12,564
31,434
At 31 March 2024
18,870
12,564
31,434
Carrying amount
At 31 March 2024
-
-
-
At 31 March 2023
-
-
-
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 27 -
14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
1,897
1,897
Prepayments and accrued income
3,365
3,610
5,262
5,507
15
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
10,621
24,953
Accruals and deferred income
46,556
70,276
57,177
95,229
15
Provisions for liabilities
2024
2023
Notes
£
£
Retirement benefit obligations
17
-
13,998
-
13,998
17
Retirement benefit schemes
Defined contribution schemes

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £138,787 (2023 - £273,817).

Defined benefit schemes
Key assumptions
2024
2023
%
%
Discount rate
4.8
4.6
Expected rate of increase of pensions in payment
2.6
2.6
Expected rate of salary increases
4.1
4.1
CPI Inflation
2.6
2.6
Proportion of employees opting for early retirement
2.6
2.6
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17
Retirement benefit schemes
(Continued)
- 28 -
Mortality assumptions

The assumed life expectations on retirement at age 65 are:

2024
2023
Years
Years
Retiring today
- Males
21.7
22.2
- Females
24.6
25.0
Retiring in 20 years
- Males
22.7
23.2
- Females
25.60
26.0

The amounts included in the statement of financial position arising from the Charity's obligations in respect of defined benefit plans are as follows:

2024
2023
£
£
Present value of defined benefit obligations
1,916,000
1,827,000
Fair value of plan assets
(1,916,000)
(1,231,002)
Deficit in scheme
-
13,998

Movements in the present value of defined benefit obligations:

2024
£
Liabilities at 1 April 2023
1,640,000
Current service cost
138,000
Benefits paid
(33,000)
Contributions from scheme members
43,000
Actuarial gains and losses
(94,000)
Interest cost
76,000
Adjustment loss (gain) due to restriction of surplus
146,000
At 31 March 2024
1,916,000

 

THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17
Retirement benefit schemes
(Continued)
- 29 -

Movements in the fair value of plan assets:

2024
£
Fair value of assets at 1 April 2023
1,626,000
Return on plan assets (excluding amounts included in net interest)
86,000
Benefits paid
(33,000)
Contributions by the employer
116,000
Contributions by scheme members
43,000
Other
78,000
At 31 March 2024
1,916,000

The actual return on plan assets was £86,000 (2023 - £228,000).

The fair value of plan assets at the reporting period end was as follows:

2024
2023
£
£
Equity instruments
760,652
671,539
Property
178,188
170,730
Government Bonds
287,400
333,330
Corporate Bonds
88,136
43,902
Cash and better liquid assets
237,584
95,934
Multi asset credit
249,080
213,006
Other
114,960
97,561
1,916,000
1,626,002
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
Restricted Funds - All Funds
38,387
45,066
(44,059)
39,394
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
Restricted Funds - All Funds
30,774
69,592
(61,979)
38,387
THE CONTROLLED SCHOOLS' SUPPORT COUNCIL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 30 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Current assets/(liabilities)
(29,738)
39,394
9,656
(29,738)
39,394
9,656
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Current assets/(liabilities)
(30,242)
38,387
8,145
Provisions and pensions
(13,998)
-
(13,998)
(44,240)
38,387
(5,853)
20
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

21
Cash generated from operations
2024
2023
£
£
Surplus for the year
(18,491)
(172,532)
Adjustments for:
Investment income recognised in statement of financial activities
(294)
(115)
Difference between pension charge and cash contributions
20,000
170,000
Movements in working capital:
Decrease/(increase) in debtors
245
(217)
(Decrease) in creditors
(38,050)
(62,281)
Cash absorbed by operations
(36,590)
(65,145)
22
Analysis of changes in net funds

The Charity had no material debt during the year.

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