Lapwing Suffolk Report and Accounts 2012-13 by Lapwing Suffolk

Lapwing Suffolk Limited (a company limited by guarantee)

Annual Report & Accounts for the Year Ended 31 AUGUST 2013

Charity Registration No. 1136324 Company Registration No. 07175060 (England and Wales)

CONTENTS Page No

TRUSTEES’ REPORT

INDEPENDENT AUDITORS’ REPORT

STATEMENT OF FINANCIAL ACTIVITIES

BALANCE SHEET

NOTES TO THE ACCOUNTS

REFERENCE AND ADMINISTRATIVE DETAILS

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

TRUSTEES’ REPORT The Board of Trustees of Lapwing Suffolk presents its report and audited accounts for the year ended 31 August 2013. In preparing this report the Trustees have complied with the Charities Act 2011, the Companies Act 2006, the Accounting and Reporting by Charities; Statement of Recommended Practice (revised 2005) (SORP) and applicable accounting standards. In setting the objectives, developing strategies and undertaking activities, the Trustees have given careful consideration to the Charity Commission’s guidance on public benefit.

This document can be made available in other formats on request.

Welcome to our annual report for 2012/13 I am very pleased to be able to report that Lapwing has continued to develop and consolidate the provision of bespoke educational programmes for marginalised young people. As you read this report you will note that we have met many of the developments which we identified in our last report. There have been significant economic challenges throughout the year. With characteristic determination we have analysed the underlying issues. This has enabled us to successfully achieve our goals. The students’ progress has improved. With the continued development of the organisation’s infrastructure we can look forward with confidence to provide innovative educational programmes of ever improving quality for an ever increasing number of students.

Sue Chesworth Chief Executive

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Our Values      

Passionate … Our passion is to provide inclusive education programmes for young people who are on the margins of society and mainstream education. Independent …We have an independent ethos and encourage all our students to develop independent life styles. Autonomy … For each student is core to our work. Respectful … We respect individuality and difference of opinion. Professional … We maintain high professional standards in all our work. Flexible, Practical, Realistic … We feel strongly that our organisation should provide students with the skills to lead fulfilling lives.

Our Vision To prove that there is no ceiling on abilities. Our Mission To provide individual and innovative educational pathways for those with complex barriers to learning. Strategic Objectives Our strategic objectives are in four key areas that underpin the organisation: 1. Products and services To continue to develop the quality and range of the bespoke education which we offer for young people on the margins of society. 2. Communications To develop effective internal and external communication systems. This will enable us to monitor the quality of provision and share this with a wider audience. 3. Finance To protect the long term financial sustainability of the organisation by diversifying income streams, developing existing funding, and managing expenditure to provide value for money programmes to our students. 4. People To attract and retain staff in particular those with key knowledge and skills.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Public Benefit Requirement Each year we review what we have achieved and the outcomes of our work. It is important to establish the educational impact of our work for young people who are on the margins of society. We have due regard to the public benefit guidance published by the Charity Commission in compliance with its duties under section 4 of the Charities Act 2011. This guidance sets out two key principles:  The organisation must have an identifiable benefit.  The benefit must be to the public or a section of the public. It is our key purpose to provide bespoke educational programmes for the benefit of young people who are on the margins of society. We also attend to the health, wellbeing and safety of the young people we work with. Lapwing is developing to provide innovative educational programmes for more students in each year. September 2010September 2011September 2012September 2013-

45 students 52 students 61 students 64 students

In almost all cases it is our funding partner or the commissioner who meets the cost of the services we provide.

What We Do And Where We Work 

 

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We provide bespoke education programmes for young people throughout Suffolk. Our educational programmes include: core skills, independence skills and vocational skills. All Lapwing students work towards externally accredited schemes. We work with a wide range of education and work experience provider organisations throughout Suffolk. We put the individual student’s abilities and aspirations at the heart of our work. If there is no appropriate provision currently available we work to identify partner organisations with whom to develop new provision.

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Our Organisational Achievements 1. 2.

4. 5.

We have continued to develop and deliver high quality innovative education programmes for young people on the margins of society. Please see student achievement section of this report. We have strengthened the Lapwing infrastructure by taking the following action:  We have installed and are making effective use of a designated Management Information System (MIS). This has enabled us to improve the quality and efficiency of data collection for many aspects of our business. It has also enabled us to analyse data to identify areas for future improvement.  We have developed our middle management staff structure. This has enabled us to improve the quality of the service which we offer young people. It has also created more time for senior managers to develop the strategic direction of the organisation.  We have changed our payroll provider. This offers us a more effective and efficient service.  We have installed an organisational intranet which is making internal communication more secure and effective. Particularly in the monitoring of student achievement.  We have developed our relationship with partner organisations. Developing a more rigorous service level agreement with individual partners. We have diversified our funding streams by securing grants from Suffolk Foundation which funded the setting up of our MIS system. Ryan Insurance has declared us their charity of the year and have committed to sponsoring our newsletter as well as holding other fundraising events. We have developed our website and social media outlets to improve access for all users and to provide a voice to celebrate student achievement. We have had some enquiries from people who are interested to become trustees. Work on this is ongoing.

Student Achievements 2012/13 We use a variety of awarding bodies and schemes to validate student achievement and encourage their aspirations to achieve ever higher standards. During the period 2012/13 our validated student achievement improved on the previous year in several dimensions;  Range of student achievement. Accreditation was achieved in horticulture, presentation and website software, pre-school practice.  The level of achievement. City and Guilds Literacy and Numeracy there was a 50% increase in number of students achieving level one and two. 100% increase in number of students achieving Silver Arts Award. Employability For Life 100% increase in number of students achieving Platinum level, 50% increase in number of students achieving Silver level.  The quantity of students achieving accreditation. 17% increase in the number of AQA unit awards achieved.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Lapwing Student Achievements 2012/13 AQA Unit Award Scheme Core Skills Certificates

AQA Unit Award Scheme Vocational Pathway Certificates

City and Guilds Functional Skills:

Communication: 31 Independence Skills: 88 Literacy: 1

Animal Care: 26 Art: 2 Catering: 21 Horticulture: 24 Music: 7 Woodwork: 12 Customer Service: 1 Floristry: 1 Sport/Fitness: 3

Entry Level 1 Maths: 1 Entry Level 2 Maths: 4 Entry Level 2 English: 2 Entry Level 3 Maths: 6 Entry Level English: 4 Level 1 English: 3 Level 1 Maths: 2 Level 2 English: 1

Employability 4 Life Charter

ABC Award in Practical Horticulture

Trinity Arts Award

Bronze: 5 Silver: 5 Gold: 0 Platinum: 1

Entry Level 2 Award: 2 Entry Level 3 Award: 2

Discover: 4 Bronze: 2 Silver: 2

NPTC Horticulture

OCN Qualifications:

NOCN Horticulture

Skills For Working Life Award Entry Level 3: 1 Level 1 Diploma in practical horticulture: 1 Level 1 Award in Practical Horticulture: 1

Presentation Software: 1

Level 1: 1

Certificate in Pre School Practise:

AS Levels

Core Unit 1: 1

Maths: 1

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Website Software: 1

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Optua Games The nature of Lapwing as a geographically spread-out educational establishment means that students rarely get together in large numbers. So it was fantastic that in late June the Optua Games, held at the Royal Hospital School near Ipswich, provided such an opportunity. 25 Lapwing students got together for a fun yet competitive day of hockey dribbling, cycling, welly wanging, football, netball shoot-outs and archery.

Celebration Event Fynn Valley provided a semi-rural setting for this year’s Annual Celebration Event and Graduation Ceremony. Many of our providers were at the Event, giving families the opportunity to meet staff and see what educational opportunities are on offer for students. A visitors book was passed around. Here are some of the comments:       

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‘This organisation has been a godsend for Jordan and myself” “Thank you so much for all you have done for Bryony. She has made so much progress in the time she has been with you”. “Thank you for an amazing three years at Lapwing. 3 years ago I was in a completely different place and without your help and support I wouldn’t have gotton (sic) where I am” “Our thanks for the tremendous support, compassionate care and learning opportunities that you have provided for James.” “It has made such a difference to Sam’s life.” “Lapwing has helped James with his tolerance, understanding and anger management which has helped towards making family life much easier at home for everyone.” “Lapwing was a lifesaver for my daughter.”

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Independent Travel Due to the remote nature of some of our studentsâ&#x20AC;&#x2122; homes and their lack of independence weâ&#x20AC;&#x2122;ve been focussing on teaching students to use public transport, wherever possible. This has involved substantial work in explaining to students how timetables work, the importance of arriving on time and how to cope with crowds. Lapwing mentors have given numerous students the confidence to travel by themselves on a regular basis. Two students in particular are now able to access excellent Lapwing provision that was previously unavailable to them. Isaac La Porte is getting a train from Bury to the Green Light Trust and will achieve a certificate in countryside management. Andrew Darby is accessing the Enterprise Project at Chantry as he is regularly catching the train from Bury to Ipswich on his own. Young People And Campaigns One of the Lapwing students has been particularly involved in recycling and litter picking projects. This work has been recognised by his local community. This particular student has also initiated fund-raising activities for things in his local community. Lapwing students have supported a variety of local fund-raising events by providing flower arrangements and table decorations. Involving Service Users, Supporters And Volunteers This year we have been pleased to welcome a regular volunteer as part of our admin support team a young woman who has significant disabilities. The young woman is developing office knowledge and a range of skills which will be useful for her in future employment opportunities. A professional actor has been a regular volunteer to support our media and film projects. Students have been involved in the interview process for the recruitment of staff. This was a beneficial experience for all involved. Students have also been involved in making contributions to the Lapwing website.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Current student Marcus Handscombe’s progress at Lapwing Marcus became a Lapwing student in 2012. Prior to this Marcus had been an in-patient at a local adolescent mental health unit. He had been diagnosed with schizophrenia and was exhibiting rigid and controlling behaviour in all aspects of his life. He found interaction with others very difficult and Marcus’ motivation and ability to communicate with others was very limited. Marcus was discharged from the adolescent mental health unit in October 2012. For a period of approximately 5 weeks a member of Lapwing staff worked with Marcus at the adolescent unit learning about him and gaining his trust. This would enable the Lapwing staff to provide continuity when Marcus was discharged from the unit. Immediately following his discharge Marcus spent time at home with a Lapwing learning mentor doing simple life skills and other home based activities. Marcus needed 2-1 support at all times. Gradually over the period from October to December 2012 Marcus extended his engagement with Lapwing staff so that they worked with him 3 days per week. With the increased time available the Lapwing staff took Marcus out into the community to do some shopping and woodland walks. Marcus was developing trusting relationships with Lapwing staff and his rigidity and controlling traits were reducing. This was real progress for Marcus. From January 2013-March 2013 Marcus gradually engaged with a range of other activities. He began to visit a local care farm and attended musical activities at a local music venue. Marcus also continued his community-based activities. Marcus continued to make excellent progress, tolerating the new situations and beginning to participate for short periods of time. Marcus’ controlling behaviours and rigid approach to life continued to recede as his confidence developed and his trust in the Lapwing staff grew. By the end of March Marcus was consistently participating at the care farm and the music provision and community based activities for a half day. Marcus was enjoying these activities and making progress using symbols to communicate. He was listening to the instructions of others and accepting their guidance in a mature manner. By the end of July Marcus was participating in activities for a full day. He replaced the community-based day with attending a workshop. At the workshop he made a bird box and other similar items. At the musical activities he achieved modules towards Arts Award Bronze. Marcus was successfully using symbols to express himself and his emotions. He attended the Lapwing Celebration of Achievement event and was sufficiently confident to go up in front of a crowded room to receive his certificates. Marcus continues to make excellent progress and now only requires 1-1 support in all situations. Throughout, Lapwing staff have worked closely with Marcus’ father, social care services and health professionals. The excellent relationships we have maintained with these significant people in Marcus’ life have enabled the excellent progress which Marcus has made and the vastly improved quality of life which Marcus is now able to enjoy.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

The Graduates Paul Emsden At 17 Paul’s moderate learning difficulties and ADHD were stopping him from completing a College Course. He joined Lapwing and learned skills at The Walled Garden (horticulture studies) and Wood n Stuff (now The Centre). His time with us helped his confidence and made him focus on his life. Paul, now 22, lives in a flat in Lowestoft with live-in support and is doing voluntary work moving furniture for the British Heart Foundation. He plays football for a local team, and competes in tournaments. He does his own cooking and laundry and gets the bus to work on his own. One day he would like a full-time paid job, perhaps in a supermarket, where he can make a living for himself. “I really don’t know what I would have done without Lapwing”, says Paul.

Troy Whymark Troy made excellent progress with film and radio production, achieving the Silver Arts Award. During his time with Lapwing he produced radio dramas, documentaries, wrote a feature film and adapted a short film into a stage play. His numeracy and literacy improved greatly and he achieved his City and Guilds Functional Skills Entry Level 3 in Numeracy and Literacy. Troy matured and grew in confidence significantly during his time with Lapwing. He has now made the big move from Lapwing to Suffolk New College and is doing a Level 2 Media Course.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Meriel Bolt With Lapwing Meriel progressed in horse riding, and learned skills in independent living and food preparation. She achieved nine AQA Unit Award Scheme Certificates in the above areas. Her family say she has developed as a person and is more confident around the home. Meriel is continuing to further develop the same activities (under social care provision rather than Lapwing) demonstrating the success of the programme.

Another student achieved a fantastic 19 AQA Unit Award Scheme Certificates with Lapwing, in horse riding and horse care and independent living. He made great progress with his communication and is now better at keeping himself calm. His independence increased as a result of achieving his AQA Unit Award Scheme Certificates and he has an increased understanding of safety needs. He is continuing to access two Lapwing providers under a social care package. As with Meriel this demonstrates the success of the programme Lapwing created.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Moving Forward 2013/14 We are committed to the following developments in the forthcoming year.  To continue to develop high quality innovative education programmes for young people on the margins of society and to ensure value for money  To further develop quality assurance systems and procedures in all areas of the organisation  To link the budget to key organisational objectives  To consolidate staff organisation and development in all areas of the charity  To develop strategies for student voice and participation in key areas of the organisation  To develop and implement a fundraising strategy to enable diversity of funding streams  To increase membership and diversity of the board of trustees.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN RESPECT OF THE TRUSTEES’ REPORT AND THE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of Lapwing Suffolk Limited and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that year. In preparing those financial statements, the Trustees are required to: 

select suitable accounting policies and then apply them consistently;



observe the methods and principles in the Charities SORP;



make judgements and estimates that are reasonable and prudent, and



prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of Lapwing Suffolk Limited and which enable them to ensure that the financial statements comply with the Companies Act 2006. 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. In so far as the Trustees are aware: 

there is no relevant audit information of which the Charity’s auditors are unaware; and



trustees have taken all steps they ought to have taken to make themselves aware of any relevant audit information, and to establish that the auditors are aware of that information.

In accordance with the governing document, one-third of trustees retired from office during the year and were subsequently reappointed.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

STRUCTURE, GOVERNANCE AND MANAGEMENT Structure The organisation is a charitable company limited by guarantee, incorporated on 2 March 2010 and registered as a charity on 14 June 2010. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. At 31 August 2013 there were five members. In the event of the company being wound up members are required to contribute an amount as may be required, not exceeding £10. The objects of Lapwing are specifically restricted to the following:  To advance the education of the public in the subject of bespoke vocational learning programmes.  To advance the education of students by providing and assisting in the provision of facilities for education.  For the public benefit to promote the education (including social and physical education) of people under the age of 25 years in setting and in such ways as the charity trustees think fit.

Governance The Trustee Board is legally responsible for the governance and management of Lapwing Suffolk. Traditional business and artistic skills are well represented on the Board. In the event of particular skills being lost due to retirement, extensive efforts are made to ensure these are replaced. Under the terms of the Articles of Association, the number of directors shall not be less than three but shall not be subject to a maximum. Other Trustees are appointed by the board. No other person or external body is entitled to appoint Trustees. The Trustees are responsible for the actions and activities of the charity. At the first Annual General Meeting, all the directors must retire from office unless a quorate is not present. At each subsequent Annual General Meeting, one third of the directors must retire from office. Trustees are appointed through a process of introduction to the existing trustees. All new trustees follow a thorough induction process and all trustees have an enhanced CRB check prior to appointment. The Chair has discussed roles and responsibilities with each trustee. There is an induction process which includes a briefing to them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. During this process they will meet key employees and other trustees. Trustees are encouraged to attend all the charity’s events and external training courses, which may assist them in undertaking their engagement. The charity has a procedure in place that is designed to ensure that any new trustee:     

Is aware of his or her responsibilities as a trustee Has good understanding of the work of the charity Has an understanding of the charity’s strategy for the future Is provided with information issued by the Charity Commission Is offered ongoing training and information to ensure they are brought up to date with developments in law.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

The Board of Trustees has three sub-committees: The Remuneration Committee The purpose of the remuneration committee is to set the pay and conditions of employees of Lapwing. On behalf of the Board of Trustees it will approve:  Employment contracts  All aspects of salary including annual salary review and any termination agreements  Grades and pay rates assigned to posts  Employment policy and any changes to employment policy  Fees and other remuneration to be paid for any services  Any offer of a non-executive directorship or other external appointment whether remunerated or not The committee meets as and when required and reports to the Board of Trustees. Members: Linda Stretch, Lynne Dobney, Sue Chesworth In attendance: Karina Scrivener, Head of Finance The Products and Services Committee The purpose of the products and services committee is to monitor and review the educational service which we provide to our students on behalf of trustees.  It will review all policies relating to student education and welfare  It will make recommendations to the board for strategic educational services development The committee meets as and when required and reports to the Board of Trustees. Members: Dolores Fisher, Sophy Jones, Sue Chesworth Governance Committee The purpose of the Governance committee is to monitor and review all aspects of Governance of Lapwing on behalf of the Trustees. The committee meets as and when required and reports to the Board of Trustees. Members: Linda Stretch, Dolores Fisher, Sue Chesworth In attendance: Karina Scrivener, Head of Finance

Management The management of the charity is vested in the Board of Trustees. The Board of Trustees currently meets on a monthly basis and is responsible for the strategic overview of the charity and monitoring the implementation of the strategy and policy throughout the organisation. The Board of Trustees currently consists of five trustees. They have delegated the day to day management of the charity to a team of managers, which includes two of the trustees, with overall responsibility to the Chief Executive.

STATEMENT OF RISKS The Board of Trustees have carried out a full review of the risk management framework. The framework in place is to ensure that all key risks which could affect the Charity’s ability to deliver the objectives and achieve the charitable aims are identified and managed. An organisational risk register is maintained which identifies, evaluates and mitigates risks across the key organisational risk areas of governance, operational, financial, environmental/external and compliance. The risks identified have been prioritised according to an overall assessment of risk and an action plan has been implemented to ensure that steps are put in place to mitigate these risks. The trustees have in place a Lapwing Risk Policy which is reviewed annually by the trustees.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

FINANCIAL REVIEW The charity’s incoming resources for the year increased to £1,662,671, a rise of 40% compared to the previous financial year (2012: £1,188,296). This increase in income during a tough economic climate is reflective of the infallible commitment and passion that the organisation has for the young people that it seeks to help. Resources expended totalled £1,357,015 which represents an increase in expenditure of £276,577 to help improve the lives of more young people (2012: £1,080,438). Of the total resources expended, 99% is spent on charitable activities. After actuarial gains, this resulted in an overall surplus for the year of £316,656 (2012: £69,858) and total funds carried forward of £444,694. This will help strengthen the financial sustainability of the organisation in accordance with its reserves policy to ensure that it can continue to support the young people who need it during the continually challenging economic times. The charity’s balance sheet showed a healthy position at the year-end, with net current assets of £451,537 (2012: £150,002) and net assets of £444,694 (2012: £128,038). Income was 4% higher than budgeted for the year due to a number of additional students being referred to Lapwing via the Local Authority and Schools. This is an area of work that Lapwing wishes to develop as it has recognised gaps in service provision for young people in mainstream education who need additional support to enable them to maintain their engagement. Expenditure was managed very carefully during the year which resulted in expenditure being 17% lower than budgeted. This has enabled the charity to build upon the reserves achieved in its first accounting period, in accordance with its reserves policy, whilst ensuring that students have access to the provision they need.

Principal Funding Sources The charity has two main sources of funding which are as follows:-



Education Funding Agency (via WS Training Ltd) – this is the principal funding source for Lapwing. Students are referred to Lapwing via the Local authority and funding is agreed based on each student’s educational needs as identified in partnership with the Local Authority. The nature in which this funding is awarded is changing as from September 2013 to a banded system rather than an individual programme cost basis and the maximum number of funded students has been preagreed. This will present significant challenges to the organisation to ensure that our ethos of individual assessment of needs and aspirations is not jeopardised by a rigid funding criteria and reduced funding.



Local Authority and schools under 16 referrals - this continues to be a growing funding source and one which the charity hopes to further develop during the next financial year. The aim is to support young people under 16 to either re-engage them or maintain their engagement in mainstream education.

Reserves policy Reserves will be held in order to provide for continuity of service in the event of the loss of funding, or a dramatic change in the charity’s operating environment. The charity aims to keep within unrestricted reserves an amount in the region of one term’s operating costs, which is currently in the region of approximately £550,000 though this will vary depending on the number of students. Unrestricted reserves are currently £452,677. The charity’s financial strategy and budgets will be monitored regularly during each financial year to ensure that steps are taken where possible to generate surpluses which will go towards the target reserves. The board of trustees review the reserves policy and requirements annually. Once reserves have exceeded the amount that the Trustees deem to be appropriate for the above purpose, the trustees wish to increase the balance of reserves to develop the provision of support for a wider range of beneficiaries. Page | 15

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Investment policy With the charityâ&#x20AC;&#x2122;s bank balance increasing during the year the trustees took the decision to adopt an investment policy of placing cash surpluses on short-medium term fixed term deposits. They agreed upon a low risk investment policy but one which would generate a return in excess of bank deposits and could be readily available at specified times to coincide with the organisationâ&#x20AC;&#x2122;s working capital requirements. In the current climate the amounts held with any one bank will be periodically reviewed, and accounts may be opened with other banks and building societies to spread financial risk and take more of an advantage of the Bank Deposit Guarantee scheme. The Trust may invest any money not immediately required for its objects in or upon any investments, securities or property, and delegate the management of those investments to a financial expert.

AUDITORS A resolution proposing the reâ&#x20AC;&#x201C;appointment of Ensors as auditors will be put to the members at the Annual General Meeting. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities. By order of the Trustees and signed on their behalf on 29 November 2013

L Dobney Chairman

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF LAPWING SUFFOLK LIMITED We have audited the financial statements of Lapwing Suffolk Limited for the year ended 31 August 2013 which comprise of the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ 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 charitable company and it’s members as a body, for our audit work, for this report, or for the opinions we have formed. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND AUDITORS As explained more fully in the Trustees’ Responsibilities Statement on page 12, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors. SCOPE OF THE AUDIT OF THE FINANCIAL STATEMENTS An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Charity’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the Trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Trustees’ Report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material inconsistencies we consider the implications for our report. OPINION ON FINANCIAL STATEMENTS In our opinion the financial statements: - give a true and fair view of the state of the Charity’s affairs as at 31 August 2013 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice (applicable to smaller entities); and - have been prepared in accordance with the requirements of the Companies Act 2006. OPINION ON OTHER MATTER PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion the information given in the Trustees’ Report for the financial period for which the financial statements are prepared is consistent with the financial statements.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF LAPWING SUFFOLK LIMITED (continued)

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters where the Companies Act 2006 requires 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 certain disclosures of Trustees’ remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Report.

Helen Rumsey (Senior Statutory Auditor) For and on behalf of Ensors Chartered Accountants Statutory Auditor Cardinal House 46 St Nicholas Street IPSWICH IP1 1TT 29 November 2013

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2013 Note

INCOMING RESOURCES Incoming resources from generated funds: Voluntary income: Grants and Donations

Activities for generating funds: Fundraising Investment income Incoming resources from charitable activities: Provision of educational opportunities for young people

Unrestricted

Total incoming resources

Restricted

Total

2013

2012

405

12,594

258

2,447 -

1,657,008

5,000

1,662,008

1,173,255

1,657,671

5,000

1,662,671

1,188,296

RESOURCES EXPENDED Costs of generating funds – fundraising costs

499

3,078

Charitable activities

1,339,829

4,654

1,344,483

1,069,945

Governance costs

12,033

7,415

1,352,361

4,654

1,357,015

1,080,438

305,310

346

305,656

107,858

Total resources expended Net incoming resources

Transfer between funds Actuarial Gains/(Losses)

(64)

11,000

(38,000)

Net movement in funds

316,246

410

316,656

69,858

Total funds brought forward

127,431

607

128,038

58,180

Total funds carried forward 443,677 1,017 444,694 128,038 The above results arose wholly from continuing operations. There were no gains or losses in either year other than the surplus for the year and accordingly, no statement of total recognised gains or losses is presented. The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 21 to 28 form part of these financial statements. Page | 19

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

BALANCE SHEET AS AT 31 AUGUST 2013 Note

2013 ÂŁ

2012 ÂŁ

Fixed assets Tangible assets

2,157

3,036

28,722 550,479 579,201

26,483 199,443 225,926

127,664

75,924

NET CURRENT ASSETS

451,537

150,002

TOTAL ASSETS LESS CURRENT LIABILITIES

453,694

153,038

(9,000)

(25,000)

444,694

128,038

11 10

452,677 (9,000) 443,677

152,431 (25,000) 127,431

11, 12

1,017

607

444,694

128,038

Current assets Debtors Cash at bank and in hand

Current liabilities Creditors: amounts falling due within one year

Defined benefit pension scheme liability

NET ASSETS Funds Unrestricted - general - pension deficit

Restricted TOTAL FUNDS

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by the Trustees on 29 November 2013 and signed on their behalf by

L Dobney

S Chesworth

Company Registration No. 07175060 The notes on pages 21 to 28 form part of these financial statements

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2013 1.

ACCOUNTING POLICIES Basis of accounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005 and the Companies Act 2006. Fund accounting 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.



Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.



Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Incoming resources All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: 

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the Charity, are recognised when the Charity becomes unconditionally entitled to the grant.



Investment income is included when receivable.



Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the Charity earns the right to consideration by its performance.

Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT: 

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of fundraising.



Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.



Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the audit fees and costs linked to the strategic management of the Charity.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13



All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, e.g. floor areas or estimated usage as set out in Note 3.

Tangible fixed assets and depreciation Tangible assets are capitalised on the basis of their continuing use in the Charity. No lower limit is formally set for the capitalisation of tangible fixed assets. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its useful life, as follows:Fixtures, fittings and office equipment – 15% per annum on cost Computer equipment – 50% per annum on cost Pension commitments The Charity participates in a defined benefit local government statutory pension scheme administered by Suffolk County Council. This is a multi-employer scheme, and an actuarial valuation of the scheme has been undertaken as at 31 August 2013 on behalf of the Charity, in order to assess the pension cost for the year and the amount of any asset or liability on a current funding level applicable to the Charity. For defined benefit schemes, the pension costs are assessed using the projected unit credit method. The cost of providing pensions is charged to the profit and loss account so as to spread regular costs over the service lives of employees. The pension obligation is measured at the present value of the future cash flows using interest rates on government securities that have terms to maturity approximating the terms of the related liability. When the benefits of a scheme are improved, past service costs are recognised as an expense on a straight-line basis over the average period until the benefits become vested. To the extent that the benefits are already vested immediately, following the introduction of, or changes to, a defined benefit plan, the past service cost is recognised as an expense immediately. Leasing Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 2.

INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

W S Training Limited Suffolk County Council Beacon Hill School Thomas Wolsey School Hartismere High School Northgate High School Otley College Big Lottery Suffolk Foundation Other

Page | 22

Unrestricted

Restricted

Total 2013 £

Total 2012 £

1,535,092 107,296 7,425 3,000 1,210 300 2,685

5,000 -

1,535,092 107,296 7,425 3,000 1,210 300 5,000 2,685

964,133 107,841 83,596 9,850 4,354 3,481

1,657,008

5,000

1,662,008

1,173,255

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Costs directly allocated to activities Salaries & recruitment Agency support & self-employed tutors Student programme costs Staff training Fund Raising & PR Service charge W S Training Insurance Legal & professional fees Depreciation

Total 2012

Total 2013

Governance

Fundraising

Provision of educational opportunities for young people

TOTAL RESOURCES EXPENDED Basis of Allocation

Direct Direct Direct Direct Direct Direct Direct Direct Direct

546,115 139,546 478,409 2,570 78,500 1,844 30 4,857

499 -

683 6,060 -

546,115 139,546 478,409 2,570 499 78,500 2,527 6,090 4,857

397,621 188,408 310,653 4,536 5,620 46,743 2,375 10,460 2,868

Usage Usage Usage Usage Usage Usage Usage

51,380 19,779 16,419 17 5,017 -

5,709 2,198 1,824 2 557 (5,000)

57,089 21,977 18,243 19 5,574 (5,000)

75,323 23,173 18,476 666 54 8,462 (15,000)

1,344,483

499

12,033

1,357,015

1,080,438

Support costs allocated to activities Salaries & recruitment Rent, rates & electricity General office costs Repairs & cleaning Bank Charges Legal & professional fees Net FRS 17 pension adjustments

Total resources expended 4.

NET INCOMING RESOURCES FOR THE YEAR 2013 £

2012 £

6,000 30 4,857 20,290

6,000 1,237 2,868 19,496

This is stated after charging: Auditors’ remuneration – audit services Auditors’ remuneration – non audit services Depreciation of owned fixed assets Amounts payable under operating leases – land and buildings

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

STAFF COSTS 2013 £

2012 £

527,090 30,947 35,146

398,865 26,037 40,329

593,182

465,231

The average number of persons (full time equivalent) employed during the year was as follows: Charitable activities 26.9 Administration 1.6 28.5

17.3 1.9 19.2

Wages and salaries Social security costs Pensions

No employees were paid over £60,000 during the year. 6.

DIRECTORS’ EMOLUMENTS Two trustees, S Chesworth and S Jones, received remuneration of £39,924 and £44,845 (2012: £39,970 and £44,831) respectively in the period for their work in the charity to provide bespoke educational opportunities for young people. These amounts were permitted to be paid by the governing document. Two trustees received expenses totalling £1,979 (2012: £1,336) which were incurred in the performance of their charitable activities. No other trustees received any remuneration or expenses in the year other than already disclosed. The charity purchased indemnity insurance for its trustees at a cost of £683 (2012: £579).

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

FIXED ASSETS Fixtures, fittings and office equipment £

Total

Cost At 1 September 2012 Additions At 31 August 2013

5,904 3,978 9,882

Depreciation At 1 September 2012 Charge for year At 31 August 2013

2,868 4,857 7,725

At 31 August 2013

2,157

At 31 August 2012

3,036

Net Book Value

DEBTORS Trade debtors Other debtors Prepayments Accrued income

2012 £

13,845 4,227 10,623 27

11,380 4,227 10,876 -

28,722

26,483

60,077 67,587

45,089 30,835

127,664

75,924

CREDITORS: amounts falling due within one year Trade creditors Accruals

10.

2013 £

PENSION COSTS The charity has participated in a defined benefit local government statutory pension scheme administered by Suffolk County Council. The scheme is administered in accordance with the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007, the Local Government Pension Scheme (Administration) Regulations 2008, and the Local Government Pension Scheme (Transitional Provisions) Regulations 2008 and is contracted out of the State Second Pension. The assets of the scheme, which provides retirement and related benefits for employees of a number of local government and public service bodies, colleges and other organisations within Suffolk, are held separately from those of the participating companies, and are invested in equities, bonds, property and cash. Nine of the company's employees were members of the scheme during the current year (2012: Thirteen).

Page | 25

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Formal actuarial valuations of the fund as a whole, for the purpose of setting participating employers' contribution rates using the projected unit method, take place every three years. The latest valuation was as at 31st March 2013, with rates due to be adjusted to reflect the valuation in 2014/15. The employer contributions agreed by the company were set at 22.5% of pensionable pay for 2012/13. Employer contributions due for the year ended 31st August 2013 amounted to £35,146 (2012: £40,329). The assets and liabilities of the defined benefit scheme have been disclosed separately in accordance with FRS 17. The charity is required to consider pension arrangements in accordance with the requirements of the FRSSE 2008 which incorporates the majority of the disclosures required under FRS 17 – Retirement Benefits. The financial assumptions used by the actuary were as follows:

% To calculate scheme liabilities: Price increases Salary increases Pension increase Discount rate

2013 £

5.9 5.1 2.8 4.6

Assets, liabilities and expected rates of returns: Equities 6.7 Bonds 4.1 Property 4.7 Cash 3.6 Total Present value of scheme liabilities Net pension liability

2012 £

4.5 4.5 2.2 4.1

201,000 61,000 26,000 3,000 291,000

5.5 2.8 3.7 2.8

126,000 62,000 21,000 6,000 215,000

(300,000)

(240,000)

(9,000)

(25,000)

The components of the change in the net pension liability were as follows: Net pension liability identified at the beginning of period Current service cost Employer contributions Return on assets Interest on liabilities Actuarial gains/(losses) Net pension liability identified at the period end

Page | 26

(25,000) (30,000) 35,000 11,000 (11,000) 11,000

(2,000) (27,000) 41,000 10,000 (9,000) (38,000)

(9,000)

(25,000)

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

11.

RECONCILIATION OF FUNDS Balance At 1 September 2012

Incoming resources

Resources expended in the year

Transfer between funds

Actuarial gains

Balance at 31 August 2013

152,431 (25,000) 607

1,657,671 5,000

(1,357,361) 5,000 (4,654)

(64) 64

11,000 -

452,677 (9,000) 1,017

128,038

1,662,671

(1,357,015)

11,000

444,694

Balance at 1 September 2012

Incoming resources

Resources expended in the year

Balance at 31 August 2013

671 -

5,000

(671) (3,983)

1,017

671

5,000

(4,654)

1,017

General Pension deficit Restricted

12.

RESTRICTED FUNDS

Big Lottery Suffolk Foundation

13.

Big Lottery -

Grant awarded to Lapwing for the development of an organisational website, including organisational information for new and potential students and providers, and areas of the website to celebrate student achievements and enable student participation in the website.

Suffolk Foundation -

Grant awarded to Lapwing for the purchase and implementation of a management information system in order to effectively manage student records, including recording outcomes and achievements.

ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible assets

£ Unrestricted funds – general Unrestricted funds – pension deficit Restricted funds

1,140

Current liabilities

579,201

Pension Scheme Liability

Total

(127,664)

452,677

(9,000)

1,017

(127,664)

(9,000)

444,694

2,157

Page | 27

Current assets

579,201

Lapwing Suffolk Limited Annual Report and Accounts 2012/13

14.

COMMITMENTS As at 31 August 2013 the Charity was committed to making the following payments under noncancellable operating leases: 2013 £

2012 £

Land and buildings Operating leases which expire: In less than one year In two to five years

15.

20,290 -

20,290

RELATED PARTIES S Jones, a trustee and member of the senior management team, is a director of Noise Solutions Limited. During the year, Lapwing Suffolk Limited received services from this company for its students totalling £15,135 (2012: £9,327). No amounts were owed to this company at the year end. S Chesworth, a trustee and member of the senior management team, made a donation to the Charity during the year for £220 (2012: £3,000). K Scrivener, Head of Finance and Company Secretary, is married to a partner at Ensors Chartered Accountants which provided audit and accountancy services during the year totalling £6,030 (2012: £7,237). Ensors have ensured that the necessary safeguards are in place to preserve the objectivity and independence of the audit partner responsible for opining on these accounts.

16.

SHARE CAPITAL The charity is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such an amount as may be required (not exceeding £10) to the company’s assets if it should be wound up whilst they are a member, or within one year after they cease to be a member, to cover the liabilities of the company.

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

REFERENCE AND ADMINISTRATIVE DETAILS LEGAL STRUCTURE:

Lapwing Suffolk Limited is a company limited by guarantee Company number 07175060, incorporated 2 March 2010 Charity number 1136324, registered on 14 June 2010

TRUSTEES:

L Dobney - Chair S Chesworth S E Jones L M Stretch D Fisher

CHIEF EXECUTIVE:

S Chesworth

COMPANY SECRETARY:

K Scrivener

REGISTERED OFFICE:

IP City Centre Unit 2 1 Bath Street Ipswich IP2 8SD

AUDITORS:

Ensors Chartered Accountants and Registered Auditors Cardinal House 46 St Nicholas Street IPSWICH IP1 1TT

BANKERS:

Lloyds TSB Bank PLC PO Box 1000 BX1 1LT

SOLICITORS:

Birketts LLP 24-26 Museum Street Ipswich Suffolk IP1 1HZ

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13

Lapwing Suffolk Limited IP City Centre Unit 2 1 Bath Street Ipswich IP2 8SD Telephone 01473 604809 www.lapwingsuffolk.org.uk

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Lapwing Suffolk Limited Annual Report and Accounts 2012/13