Common use of Schools Clause in Contracts

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County are now considered to be entities controlled by the council. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the council’s single entity accounts. The council has the following types of maintained schools under its control: • Community • Voluntary Aided • Voluntary Controlled • Foundation/Foundation Trust Schools Non-Current Assets are recognised on the Balance Sheet where the council directly owns the assets, where the council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council and are, therefore, recognised on the Balance Sheet. The council’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through licence arrangements passed to the School or Governing Bodies and as a result these schools are not recognised on the Balance Sheet. The ownership of the council’s Foundation Schools is with the school or the schools’ Governing Body and as a result the school is recognised on the council’s Balance Sheet.

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County are now considered to be entities controlled by the councilCouncil. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the councilCouncil’s single entity accounts. The council Council has the following types of maintained schools under its control: • Community • Voluntary Aided • Voluntary Controlled • Foundation/Foundation Trust Schools Non-Current (fixed) Assets are recognised on the Balance Sheet where the council Council directly owns the assets, where the council Council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council Council and are, therefore, recognised on the Balance Sheet. The councilCouncil’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through a licence arrangements passed to the School or Governing Bodies and as Bodies. As a result these schools are not recognised on the Balance Sheet. The ownership of the councilCouncil’s Foundation Schools is with the school or the schools’ schools Governing Body and as a result the school is recognised on the councilCouncil’s Balance Sheet.

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County county are now considered to be entities controlled by the council. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the council’s single entity accounts. The council has the following types of maintained schools under its control: • Community • Voluntary Aided • Voluntary Controlled • Foundation/Foundation Trust Schools Non-Current Assets are recognised on the Balance Sheet where the council directly owns the assets, where the council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council and are, therefore, recognised on the Balance Sheet. The council’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through licence arrangements passed to the School or Governing Bodies and as a result these schools are not recognised on the Balance Sheet. The ownership of the council’s Foundation Schools is with the school or the schools’ Governing Body and as a result the school is recognised on the council’s Balance Sheet.

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County are now considered to be entities controlled by the council. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the council’s single entity accounts. The council has the following types of maintained schools under its control: •  Community •  Voluntary Aided •  Voluntary Controlled •  Foundation/Foundation Trust Schools Non-Current Assets are recognised on the Balance Sheet where the council directly owns the assets, where the council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council and are, therefore, recognised on the Balance Sheet. The council’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through licence arrangements passed to the School or Governing Bodies and as a result these schools are not recognised on the Balance Sheet. The ownership of the council’s Foundation Schools is with the school or the schools’ Governing Body and as a result the school is recognised on the council’s Balance Sheet.

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County are now considered to be entities controlled by the councilCouncil. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the councilCouncil’s single entity accounts. The council Council has the following types of maintained schools under its control: • Community • Voluntary Aided • Voluntary Controlled • Foundation/Foundation Trust Schools Non-Current Assets are recognised on the Balance Sheet where the council Council directly owns the assets, where the council Council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council Council and are, therefore, recognised on the Balance Sheet. The councilCouncil’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through a licence arrangements passed to the School or Governing Bodies and as Bodies. As a result these schools are not recognised on the Balance Sheet. The ownership of the councilCouncil’s Foundation Schools is with the school or the schools’ schools Governing Body and as a result the school is recognised on the councilCouncil’s Balance Sheet.

Schools. In line with accounting standards on group accounts and consolidation, all maintained schools in the County are now considered to be entities controlled by the councilCouncil. Rather than produce group accounts the income, expenditure, assets, liabilities, reserves and cash flows of each school are recognised in the councilCouncil’s single entity accounts. The council Council has the following types of maintained schools under its control: • Community • Voluntary Aided • Voluntary Controlled • Foundation/Foundation Trust Schools Non-Current (fixed) Assets are recognised on the Balance Sheet where the council Council directly owns the assets, where the council Council holds the balance of control of the assets or where the school or the school Governing Body own the assets or have had rights to use the assets transferred to them. Community schools are owned by the council Council and are, therefore, recognised on the Balance Sheet. The councilCouncil’s Voluntary Aided and Controlled schools are owned by the respective Diocese with no formal rights to use the assets through a licence arrangements passed to the School or Governing Bodies and as Bodies. As a result these schools are not recognised on the Balance Sheet. The ownership of the council’s Foundation Schools is with the school or the schools’ Governing Body and as a result the school is recognised on the council’s Balance Sheet.