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Education Bulletin Autumn 2018

Introduction

In this issue

Welcome back to another new academic school year and we hope that you will find our September 2018 Education Bulletin a useful read as you settle into the new term.

■■ VAT - Loss of relief

In this bulletin you will find some articles relevant to all schools and colleges including an interesting reminder of the intricacies of the VAT legislation and how this can affect the education sector. We also have our “Academies Zone” which focusses on articles relevant to existing Single Academies and Multi Academy Trusts as well as those schools that may be looking to convert to Academy Status or join or create a Multi Academy Trust themselves.

Academy Zone

Whilst Brexit may seem to be taking the full focus of our media attention over the coming months, the government continues to focus attention on the other key areas of our society with Education being a fundamental for all of our future success. We have received the updated Academies Financial Handbook for 2018 and an update form Lord Agnew, the Parliamentary under Secretary of State for the School system, over the summer period on how he wishes Trustees to further focus their attention on governance matters over the coming academic year as well as providing further commentary for Auditors of the sector. Our Education team at Rickard Luckin are always on hand to help with any queries or provide additional assistance when required. The team’s experience covers everything from helping with Academy conversions to payroll, management accounting and auditing. Please do contact any of the team listed at the end of our bulletin if you have any questions arising from this bulletin or would like to talk to us about our services generally.

■■ Girls on board ■■ The apprenticeship levy ■■ Enhanced duty of care

■■ Managing your schools finance ■■ Reminder of key changes from 2018 Financial Handbook ■■ Considering joining a multiacademy trust ■■ Key dates for 2018/19 Academic Year ■■ Preparation for the 2018 Financial Year End ■■ What next for school funding?

Finally, we will be hosting a joint seminar with Birkett Long Solicitors and Lloyds Bank on 8 November so please put the date in your diaries. More information is included in the enclosed flyer.

Kate Bell

www.rickardluckin.co.uk

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VAT: Loss of relief In the last few years there has been a significant narrowing of what is seen as “non-business” income for VAT purposes. The importance is that this is denying the zerorating of building work as a Relevant Charitable Purpose (“RCP”) building. Historically, cases have focused on the business model of the entity using the building. The view was that if the income generated from an activity was set deliberately at a level to enable people to afford the service rather than meet the cost of provision (and that level was “significantly” below the cost of provision), then the activity was not in the course of business. This enabled providers of nursery and crèche facilities to get RCP status for building works. This was vital to the organisations as VAT incurred on a build was likely to be irrecoverable. Then, in 2016 a case concerning a charity called Longridge was heard at the Court of Appeal (HMRC having lost in both Tiers of the VAT Tribunal). Again the issue was that the charity’s charges for the courses they provided (on water sport safety) was not business income

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as it was significantly below the cost of provision. Longridge showed that it could only provide the courses at the prices it charged due to the donation of time and money from its supporters.

The problem is that the use of the facilities by the local community can impact on the VAT liability of the build and also the amount of VAT incurred that can be reclaimed.

However, the Court ruled that the European law referred simply to the generation of income being seen as business activity. Therefore, the payments received for the provision were in the course of business, preventing the building from being RCP.

As seen above, the income from the community use is seen by HMRC as business income. Therefore, this can prevent a property qualifying as an RCP building and thus the build costs may be subject to VAT at the standard rate. Facilities such as sports pitches alone won’t get RCP status as they fail to qualify as a building.

A similar view has been taken in relation to a sixth form college. Wakefield College. It was accepted that in the majority of cases where the students were wholly grant funded, that there was no supply and no business activity. It was also agreed that when students received no grant and paid the full price set by the College that there was a supply and a business activity. The disagreement concerned students that received a partial grant and were required to pay, or have their employer pay, a reduced fee. The majority of these fees were heavily subsidised to enable less affluent students to attend. The Court of Appeal agreed with HMRC that the subsidised fees were a business activity and as such the building in which those students were taught did not qualify for RCP. The Upper Tribunal had already commented on the capricious law. If the college had access to wealthy students they could look for donations to raise the funds and not incur the VAT on the build.

The next issue is the VAT liability of the “community income”. It is not uncommon for this income to be exempt for VAT purposes. Therefore, the VAT incurred on the build relates to an asset used in making exempt supplies. This can result in a substantial proportion of the VAT incurred being irrecoverable. Whilst opting to tax the sports hall would result in increased VAT recovery, the addition of VAT to fees may result in the users looking to use facilities elsewhere, driving down income. The issue is complex and fact driven. You should always look to get advice before agreeing to third party funding. Ian Marrow VAT Director [email protected]

Sports Facilities Education providers often look to funding from other organisations to enable them to provide sport facilities to their pupils. The funding is usually given on the basis that the facilities are also available to the local community outside of school hours.

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Girls on board We all know that the bonds formed between girls when they are growing up are vital and that when things go wrong for the girls in their friendships it can be traumatic. The trauma can be experienced not just by the girls but also but the adults - parents and teachers, who try to support them. Conventionally adults try to help by listening to the detail of what has gone wrong, but very quickly find that they get hopelessly lost and the more they hear from the girls the further away from the actual truth they seem to get. There is a new way to support girls and their friendships in school and it has been pioneered by an independent school in Essex - Thorpe Hall School. For around 8 years the school has developed and refined an approach called ‘Girls on Board’. The approach is based on the work of American psychologist, Rosaling Wiseman, and her book ‘Queen `Bees and Wannabees’. The approach includes face-to-face sessions with groups of girls in which the facilitator points at crucial universal truths which the girls find irrestible - such as ‘every girl needs a friend’. The content of the sessions prompts the girls to feel empathy towards each other and that in turn empowers them to resolve their problems for themselves. The adults remain recessive in their stance towards friendship issues, being careful not to get lost in the detail or make judgements about girls and their behaviour which can be unhelpful.

VAT

It may only be 3 letters long but the word “VAT” strikes fear into many people but fear not Rickard Luckin has a team of VAT experts with a vast depth of knowledge who can assist with everything and anything to do with VAT. This can range from helping you to confirm you are using the appropriate scheme for your school. You also need to ensure you have specialist VAT advice when you are embarking on any large construction projects for your school with the complicated VAT legislation that applies here. Please contact our VAT Director, Ian Marrow for specialist VAT advice.

The approach has been running successfully in over 40 schools in the UK and if you would like to know more then visit www.girlsonboard.co.uk Andrew Hampton Headteacher, Thorpe Hall School

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Ian Marrow

VAT Director 01245 254219 [email protected]

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The Apprenticeship Levy Are you making the most of the opportunities available? Who has to pay the levy? The Apprenticeship Levy took effect back in April 2017 but it seems that many employers, including schools, whilst complying with the legislation are not maximising the opportunities which may be available to them. To re-cap the apprenticeship levy requires employers with a payroll of over £3 million per year to contribute 0.5% of their total salary bill subject to an annual allowance of £15,000. The payments are made to a HMRC digital account for each employer. The funds can then be accessed to support investment in apprenticeships, with the government topping up the amount in your digital account by a further 10%.

How can you access the funding? Employers are able to access the funding through their online Digital Apprenticeship Service, to cover the cost of apprenticeships and relevant professional development for staff. It should be noted that apprentice salaries cannot be covered by the funding, and that there is a strict 24 month period for your digital account to be spent. However, if your apprenticeship training exceeds the amount you have contributed into your fund, then you may be able

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to apply for “co-investment” with the government. With co-investment, the government will fund 90% of the training cost and as employer you will pay 10%. The government contribution and the total amount that can be used from your digital funds is capped at the maximum funding set for the particular apprenticeship standard. There are 15 funding bands to cover the different levels of apprenticeship and they range from £1,500 to £27,000. Where the actual cost of training exceeds the relevant funding band, the employer will be required to pay 100% of the costs over the maximum level.

What if I don’t pay the levy? If your total wages bill is less than £3m then you are not required to contribute to the apprenticeship levy. However, in recognition of your commitment to training, you can still benefit from the “co- investment” funding with the government for any employees on the apprenticeship standards. Therefore, 90% of the training cost can be covered by the government and you will pay 10%, subject to the maximum funding caps as above.

Are there any age restrictions on being an apprentice? There is no age limit for an apprentice under the new legislation, so funding for their training is available for all employees provided they are part of the apprenticeship framework or standards. However, there are other advantages of taking on younger apprentices as you can claim an exemption from employers

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NIC for eligible apprentices who are under 25 years old. This is in addition to the previous employers NIC exemption introduced by the government for ALL employees under the age of 21. Furthermore, the government recognises there are additional costs of taking on young apprentices and they will therefore make an outright contribution of £1k to the employer in respect of all apprentices aged between 16-18 years old. This contribution will not be deducted from your digital funds.

What is involved in employing an apprentice? An apprentice is really like any other employee, except for the fact that they are committed to an approved training apprenticeship standard or framework for a period of at least 12 months. It is a requirement of the legislation that 20% of the apprentice’s time is spent on learning, but this does include relevant on the job training and skills development as well as their formal learning.

This may be to help training within your finance department such as supporting members of your team to train for professional accounting qualifications such as the AAT qualification. You may also be looking to increase your administration team support with apprentices who can also undertake funded training with NVQ qualifications in business administration etc. So now should be an opportune time for all schools to review their existing non-teaching staff training arrangements and future resource and recruitment requirements to see if these qualify under the new apprenticeship standards and framework. You may also be able to identify development opportunities for training and career progression for individual members of your team where the funding can be accessed, bearing in mind that the term “apprenticeship” can cover professional development to Masters level (Level 7), and is not restricted to young members of staff.

How can the funding be used by Schools?

As with any legislation, the devil is in the detail, so if you need any help in understanding your apprenticeship levy costs or would like to discuss how you may be able to access the funding, please contact a member of our education team.

Whilst core teaching roles and teacher training cannot be funded by the apprenticeship levy, there are plenty of opportunities to obtain funding for non-teaching roles.

Kate Bell Director [email protected]

Enhanced duty of care and practicability The recent case of Pook –v- Rossal is interesting, as it required the High Court to consider a school’s duty of care to its pupils. A pupil ran from the school’s changing rooms to the school field for a physical education lesson. Despite there being a footpath, the pupil took a route across a muddy area, fell and sustained a significant injury to her elbow. The High Court had to consider whether the educational institution had failed to protect the pupil because, at the time of the incident, there were no staff members around and the pupil had been encouraged to run to the field. The High Court’s view was that whilst schools have a significant duty to pupils in their care, this has to be balanced against the fact that a school does not have to bring a risk down to the lowest level reasonably practicable. The High Court held that courts should be slow to judge teachers as negligent, especially when it is not inherently dangerous for children to run to sports lessons, as long as they are careful. The teacher in this case demonstrated herself to be a caring and thoughtful teacher who had been responsible for an “impressive” risk assessment which showed that she was well aware of her duty of care. This case highlights the difference between where it is never reasonable to allow a pupil to run, for example, in the classroom, and where it is reasonable. Thomas Emmett Solicitor Birkett Long LLP 01245 453 847

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■■ From September, it is now a formal requirement for all Academies to provide monthly management accounts which must be reviewed by the Chair of Trustees each month

Academy Zone Managing your school’s finance The changes ahead for 2018/19 The ESFA is placing an ever increasing burden on Trustees to ensure they have sufficient financial controls and systems in place to ensure appropriate safeguarding and management of their School budget and resources. The management of public funding generally is a key focus in the media and so it is no surprise that the ESFA has continued to increase their requirements within the Academy Sector to further increase accountability for appropriate use of their funding. The continued pressure on funding also requires many Academy schools and their Trustees to think differently and ultimately having to make difficult decisions to produce a balanced budget. The Academies Handbook 2018, which took effect from 1 September 2018, introduces further financial requirements for all Academy Schools.

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■■ The Management accounts must also be reviewed by all the Trustees at least six times a year and this must be evidenced within the minutes of the Trustee meetings ■■ Academies are also now required to prepare a 3 year forecast, to ensure they have sufficient reserves not just for the current financial year but projecting forward further. This should naturally take into account an element of sensitivity analysis regarding estimated pupil numbers and other variable factors within the schools budget. Whilst many Academies may already be adopting this management reporting approach as best practice, this may require some schools to adapt their current financial reporting process and Trustee meeting format for the new 2018/19 academic year and beyond. If this sounds like yet another task to be juggled at the start of the Academic year, don’t panic as our specialist education team can provide additional support to help you through this. Please see below for details of how we may be able to help your finance team and Trustees to meet their obligations.

Financial support available from our specialist education team The ser vices provided by our experienced education finance team will:

■■ Be tailored to your specific needs; ■■ Compliment and support your existing finance department; and ■■ Support the Board of Trustees and Finance sub-committee;

Financial systems and monitoring Have you ever wondered if your financial systems are adequate and appropriate for the level of financial information that you should have? Are all of your Trustees able to easily follow and understand your current management reports? As a Trustee, do you fully understand the financial structure and information that you are provided with to ensure you can make informed decisions? These are common concerns of many Reporting Officers and Trustees across the Academies sector. Being independent from the academy, Rickard Luckin is well placed to provide a critical but friendly review of your systems and compliance as required by the Academies Financial automation. This will include: ■■ r eviewing the existing process with your finance team to assess how the financial information is extracted and whether any increased automation and integration can be achieved to reduce the time it takes to produce management information; ■■ m eeting with your Accounting Officer and Chair of Trustees to discuss the financial measurements that are key to your Academy over the coming twelve months;

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■■ s urveying your Trustees to obtain feedback on how they currently feel about your management information and how easy they find it to understand the key financial issues ■■ p reparing a summary report to you with appropriate comments and recommendations of any ways to improve or enhance your existing management reporting system Our team can then work with your finance team to implement any agreed changes and to provide relevant training where necessary to your finance team and Trustees as part of this process. Where your finance team may already be at full capacity or need further support, we do also offer a fully outsourced management reporting service so that members of our specialist management accounting team can come in and provide this service as an extension to your own finance team.

Business Services

Our business services team also provide support in the following areas:

Budget preparation & support for ESFA reporting Whether the Board of Trustees requires guidance on how to prepare an annual or 3 yearly budget or just sense checking / challenging the budgets; or there is a need for assistance with the preparation and submission of budget forecast and other reports to ESFA, Rickard Luckin can be by your side every step of the way.

Payroll and Pension Payroll and pension regulations are becoming increasingly onerous. At Rickard Luckin, we have a dedicated payroll department who can assist with every aspect of the payroll and pension process

If you would like more information on our specialist management accounting services for Academy schools, please contact Paul Sedgwick.

Paul Sedgwick

Business Services Manager 01268 983922 [email protected]

www.rickardluckin.co.uk

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Reminder of the Key Changes from the Academies Financial Handbook 2018 As always, it is important that all those who are charged with governance for Academy Schools review the updated handbook in order to keep abreast of changes implemented by the ESFA. The handbook is available online at: https:// www.gov.uk/government/publications/academies-financialhandbook The handbook took effect from 1 September 2018 and here is a reminder of the key changes to be aware of:

Frequency of Board Meetings The handbook provides further detail on reporting requirements if the board meets less than six times a year. The minimum requirement is currently that the Board must

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meet three times per annum, however the ESFA is keen to understand how Trustees maintain effective oversight if there are less than six meetings. Therefore, it is key that the Chair of Trustees and wider Board consider the frequency of their meetings to ensure that they are happy with how they can account to the ESFA if it falls under six and be prepared for challenge from the ESFA regarding this.

Related Party Transactions With effect from 1 April 2019, Academies will be required to report ALL transactions with related parties in advance of the transaction taking place. This applies to any financial transactions involving related parties and the trustees, except for payments made as wages and salaries to individuals under their contract of employment with the Trust. Submissions will need to be made via the ESFA online tool. Where transactions exceed £20,000, it will be necessary to obtain approval from the ESFA before it can be agreed by the Trust.

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Management accounting and budgeting The handbook now prescribes how frequently management information should be produced and also reviewed by both the Chair of Trustees and the wider board. Academies will also need to forecast forward over a 3 year period, not just the following academic year. It is vital that all Academies do review and adapt their management reporting and review systems to ensure these are compliant with the latest changes. More detail on the requirements is covered in our previous article.

Other significant changes to be aware of The ESFA has also provided further updates and clarification in the following areas: ■■ Governance: The handbook includes a “Top 10 list of “musts” that now apply, specifically for chairs and other trustees – this can be found in Annex C of the handbook. ■■ Executive Pay: Additional reporting requirements are now in place for executive pay exceeding £100,000 and Eileen Milner (Chief Executive of the ESFA) has already written to Academy Trusts falling under the new reporting regime, requesting further information regarding the scrutiny applied by the Board on executive pay. ■■ Alcohol: The ESFA referenced this in the latest changes advising that “excessive gifts and alcohol” are not acceptable use of public funds. At a recent auditor’s conference with the ESFA, the position was clarified that this should be interpreted as effectively a “zero tolerance” policy on alcohol spending for Trusts going forward. ■■ Audit findings: The handbook reminds Trustees that they must ensure they respond to Audit findings that are raised in the auditors management letter and this is a key focus area for the ESFA when reviewing the performance of Trusts. If you have any queries at all regarding the changes in the 2018 handbook or governance matters generally, please contact: Kate Bell, Director [email protected]

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■■ C ut-off – In preparing the balance sheet, cut off issues will need to be carefully considered. Any funding pertaining to the SAT which has not been received before the date of transfer will need to be included as a debtor. Similarly, any expenditure relating to the SAT which has not already been recognised will need to be brought in as an accrual.

Considering joining a Multi-Academy Trust? There is a continuing trend and pressure for Single Academy Trusts (SATs) to join forces with other Academies to form Muti-Academy Trusts (MATs). There will be a significant amount of work involved for the Governing Body and management team in coming to the decision to join a MAT, however the hard work doesn’t stop there. Once the decision has been made, there are a number of practical matters that will need to be considered surrounding the transfer. Below we consider the issues from an accounting perspective. ■■ Financial Statements – The first point to note is that audited financial statements for the SAT will need to be produced from 1 September up to the closure of the company. These will need to be submitted to ESFA within 4 months of the period end, and to Companies House within 9 months of the period end. These accounts will reflect the transfer of all assets and liabilities to the MAT.

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■■ L GPS pension valuation report – it will need to be agreed with the MAT and their auditors whether an additional report will need to be obtained for the date of transfer. This can be produced by the actuaries for an additional charge, and instructions should be sent as early as possible as the report will take some time to produce. ■■ Accounting software – It can be the case that the MAT will be using different accounting software, and it will be important to ensure that opening balances are entered onto the MAT software and all transactions after the date of transfer are processed on the correct system. On a practical level this may not be possible immediately, and it will be even more important to keep track of transactions around the transfer to ensure these are accounted for appropriately. ■■ Bank Account – The Academy will eventually need to close the SAT bank account, so any standing orders or direct debits will need to be transferred over to the MAT account, or cancelled in due course. The Academy will also need to consider how any operating leases will be treated in the transfer and liaise with the lease companies to agree any changes. ■■ Staff – Staff will be transferred over to the MAT under TUPE regulations on the date of transfer. Academies will need to consult with legal advisers and payroll providers to ensure that all aspects of employment law are adequately considered and the payroll transfer is implemented appropriately.

■■ A AR – The ESFA also requires the SAT to complete a separate Academy Accounts Return, to be submitted by mid-January, following the period end.

■■ Communication – Communication with all interested parties from the outset of the process will be key. This includes consulting with parents, discussion with ESFA to agree funding arrangements, keeping staff informed throughout the process, and involving auditors and legal advisers as early in the process as possible.

■■ B alance Sheet – Before the final accounts can be prepared for the SAT, a balance sheet will need to be drawn up as at the date of transfer. This will set out all assets and liabilities that will be transferred over to the MAT and will form the basis of the SAT accounts.

There will be a vast number of considerations when joining forces with other Academies, and the above sets out just a few. As always, preparation will be key in effecting a smooth transition, and the sooner your advisers are involved the better.

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Academies Financial Reporting

Key dates for 2018/19 Academic Year Academiesinto Financial effect Handbook 2018/19 comes 1 SEP 2018

1 OCT 2018

5 NOV 2018

ESFA to issue guidance on 2017/18 academies accounts return ESFA Land and buildings collection tool to be completed 2017/18 audited financial statements

31 DEC 2018

and auditor’s management letter to be submitted to ESFA

22 JAN 2018

2017/18 AAR to be submitted

31 JAN 2018

2017/18 audited financial statements to be published on Academy website

FEB 2018

18 MAY 2018

31 MAY 2018

20 JUN 2018

Preparation for the 2018 Financial Year End As we have now passed the 2018 financial year end, thoughts are naturally turning to the audit of the financial statements. With the new academic year in full swing it is a busy time for Academy finance staff, and with all Academies working to the same year end and deadlines it is also a busy time for Auditors. With this in mind, agreeing a timetable with your auditors early in the process will help to ensure a smooth audit. Agreeing the information that your Auditor will need from you, in what format and when will allow the Academy finance team to prepare in advance, making the audit visit far less stressful. The majority of the information will be prepared as part of normal procedures such as:

ESFA to issue guidance on Budget Forecast Return

■■ bank reconciliations

Budget Forecast Return Outturn (BFRO) to be submitted

■■ debtors and creditors

Audited financial statements to be submitted to Companies House

■■ GAG funding allocations ■■ payroll information Other information may need to be given special consideration such as:

ESFA to issue the 2018/19 Academies Accounts Direction

■■ the LGPS valuation which will need to be obtained form actuaries

Budget Forecast Return from to be published by ESFA

■■ stock lists

ESFA to issue the 2019 Academies Financial Handbook

27 JUL 2018

Budget Forecast Return (BFR) to be submitted

31 AUG 2018

Academy financial year end

■■ considering prepayments and accruals ■■ updating fixed asset registers ■■ capital funding allocations and how this has been spent It will also be necessary to gather non-financial information from other areas of the Academy and the Trustees such as: ■■ Trustee meeting minutes ■■ Trustees’ declarations of interest

The ESFA has recently advised that they will “name and shame” any Academies who fail to submit their returns on time on two or more occasions, so make sure you are on top of your reporting requirements to avoid the headlines!

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■■ Trustees’ report for inclusion in the financial statements ■■ Internal audit reports The Academy audit can be a stressful time for the Academy finance and management team, but given early communication with your auditors and some initial preparation, the process will be far more pain-free!

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What next for school funding?

If we are totally honest then we have to admit that the curriculum sits in the shadow of finance given the current education funding situation. But what lies ahead? Accepting the current political backdrop could derail plans then we can probably expect the Chancellor to set out overall government spending in the Autumn Budget. This will lead to Treasury conducting a comprehensive spending review (CSR) in the spring, with the inevitable departmental battle for funds. It is likely that the CSR runs into the summer and we know that the DfE go through a process of providing allocations to School Forums in the autumn, they in turn make decisions before the allocations to then go back into the DfE in the following January. This leads us to conclude that there is no time for a full consultation on the National Funding Formula for 2020/21 so we might see some slight tweaks but no major changes, although the total quantum could increase and values such as the MFPP lifted. However, NFF v1 has a number of issues: ■■ It has an inherent flaw which the DfE recognise through the Minimum Funding Per Pupil (MFPP) bolt on that lifts the lowest funded through the viability threshold. ■■ It fails to reflect the local and regional barriers to recruitment and retention.

Simon Oxenham Simon is the Director of Resources for Southend High School for Boys in Essex, the ISBL national lead on school finance and efficiency. As a qualified Accountant and Project Manager, he spent a number of years working in the charity sector and a lot of his career working on finance system-related projects, including a period working for one of the UK’s largest software consultancy firms. Simon also worked in one of the largest FE colleges in the country so has knowledge of both charity and education accounting. Simon is well known across the sector having delivered numerous training sessions and presentations with the Education & Skills Funding Authority (ESFA), and, on behalf of ISBL. He is also a member of one of the ESFA’s Financial Assurance working groups and the ISBL Funding Special Interest Group.

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■■ The £4,000 per pupil for 16-19 provision has not changed since September 2013 but the MFPP for 11-16 is set at £4,800. ■■ Additional needs funding is being used to cover core provision with cross subsidy and Pupil Premium is vulnerable to government whims as well as claims of double counting deprivation. ■■ The historical anomalies and inequities which result in the unfairness of localised funding are indefensible. Recognising that very little can change for 2020/21 we then turn our attention to 2021/22. For NFF v2 we should be striving for a solution that wherever they attend school every pupil is entitled to: ■■ Access a broad and balanced curriculum ■■ Support by qualified staff ■■ Suitable facilities ■■ Appropriate class sizes ■■ See the full benefit of the NFF before they leave school It is at this point that we need to all be promoting and saying the same messages to the DfE, MPs and all our stakeholders. Having been instrumental in bringing the MFPP into being and in response to this, ISBL have developed a manifesto for NFF v2 which has been shared with all the main unions and sector bodies. If you would like a copy of the manifesto then please contact [email protected]

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Meet your education team

Kate Bell

Caroline Peters

Ian Marrow

Hayley Cleveland

Jan Mansfield

Mark Brudenell

Hannah Dumenil

Paul Sedgwick

Debbie Sollis

Director 01268 983904 [email protected]

Audit and Accounts Manager 01268 983907 [email protected]

Payroll Manager 01268 983898 [email protected]

Director 01245 254239 [email protected]

Audit and Accounts Manager 01245 254278 [email protected]

Business Services Manager 01268 983922 [email protected]

VAT Director 01245 254219 [email protected]

Associate 01702 606860 [email protected]

Business Services Manager 01702 606841 [email protected]

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Academies Seminar Thursday 8 November 2018 Holiday Inn Southend

Holiday Inn Southend

Obligations as a Director

Laker Suite 77 Eastwoodbury Cres, Southend-on-Sea SS2 6XG

Employment Law for MATs

Agenda

Thomas Emmett – Birkett Long

Charlotte Holman – Birkett Long

Cyber Fraud

Steve Wynn – Lloyds Bank

Financial Planning and Monitoring: are you meeting the required standards? Kate Bell – Rickard Luckin

1.45pm – Registration open 2.15pm – Presentations 3.45pm – Networking including refreshments 4.30pm – Close

Register for free at Eventbrite

bit.ly/AcademiesSeminar Presented by Birkett Long, Lloyds Bank & Rickard Luckin

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RSVP

Sinead Nunn 01268 983912 [email protected]

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Academies Seminar Thursday 8 November 2018

Birkett Long Solicitors, Lloyds Bank and Rickard Luckin Chartered Accountants have teamed up to deliver a seminar focused on assisting those in management roles within the sector. At this event, you will gain an insight into the support that is available for you and your team, specifically around the key themes of legal obligations, employment law, cyber fraud and financial reporting. The afternoon will commence with short presentations from each speaker, followed by an opportunity to informally discuss any topics or queries you may have with our keynote speakers, while enjoying refreshments.

The Speakers

Thomas Emmett Birkett Long Prior to becoming a solicitor, Thomas worked as a tutor at an Essex-based community college. During that time he delivered the CILEX Level 2 Qualification, along with a variety of A Level qualifications. His experience in the education sector inspires his work as an education solicitor and he leads on Birkett Long’s education sector offering, providing advice to a range of educational institutions, including maintained schools, single academy trusts, multi-academy trusts, independent schools, and further and higher education institutions.

Charlotte Holman Birkett Long Charlotte is a specialist employment lawyer were she is based in the Basildon team with Essex legal firm at Birkett Long. Charlotte qualified to practise in 2016, and sits within the firm’s employment practice, as well as its human resources team, were she advises both businesses and employees on a range of different topics.

Steve Wynn Lloyds Bank Steve has worked for Lloyds Bank for over 40 years, the last 10 being in the Education Sector. He is based in Southend but covers the South Essex region. He has experience in assisting schools to become academies as well as them joining MATs. Steve is the banking relationship manager to the majority of academies across South Essex. Steve is also trained & accredited by NASBM.

Kate Bell Rickard Luckin Kate is a qualified FCA and CTA and a Director at Rickard Luckin were she heads up the Education team and works with a number of clients in this sector with specific experience in Academy Schools; Independent Schools; Apprenticeship Colleges and Not for Profit organisations. Kate has also worked with a number of schools in assisting them with the conversion process to becoming an Academy as well as joining Multi Academy Trusts.

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