Use of subsidiary companies
The University is an educational charity. As a charity it gains certain advantages and accepts certain obligations. The advantages include exemption from VAT on fees charged to students and exemption from Corporation Tax on any profits from its charitable activities, provided that these are applied for charitable purposes.
Some of the above matters have recently been substantially amended and clarified through:
- the Charities Act 2006 ("the Act")
- Charity Commission Guidance on the application of the Act
- A guidance note on The Corporation Tax Treatment of UK Universities (.pdf), agreed by HM Revenue & Customs and the British Universities Finance Directors Group
Charity law and certain tax issues limit what non-charitable activities the University can take part in. Charity law means that the University has to use its funds solely for charitable purposes. In particular, we are not allowed to take part in non-charitable trading involving significant risk of loss. Corporation Tax liabilities are likely to apply where non-charitable trading is profitable, and can also arise where non-charitable trading is loss-making (because they imply non-charitable use of profits from charitable activities).
This is why the University has wholly-owned subsidiary companies to channel its non-charitable activity. These companies are not charities but can avoid Corporation Tax by paying any profits to the University as Gift Aid. This is a model used by many universities and its use has been endorsed by HM Revenue & Customs.
The University has several subsidiary companies, some active and some
- Group Structure Chart (.pdf)
The Charity Commission has guidance for trading subsidiaries.
Freedom of information publication schemes
Eastern HE Cost Sharing Ltd
Eastern HE Cost Sharing Limited is part of the University of Essex group of companies. The University owns 51% of the company. The business of the company is internal audit.
The registered name and address of the company are:
Eastern HE Cost Sharing Limited
Finance Section
c/o University of Essex
Colchester
CO4 3SQ
It is registered at Companies House with the Company Number 09379673.
Accounts and reports for this company can be found on the Companies House website.
If you would like other information about this company please contact the Freedom of Information Team.
University of Essex Campus Services Ltd
As a wholly-owned subsidiary company of the University, University of Essex Campus Services Limited is defined as a “public authority”, and as such, has produced its own Publication Scheme. This company was known as WP Management Ltd until December 2010, and as University of Essex Commercial Services until July 2012.
The University of Essex Campus Services Limited Scheme follows the Model Publication Scheme for Universities laid down by the Information Commissioner in 2008.
This scheme is a brief guide to the documents required by the Information Commissioner. You will find much more information on all aspects of the University on the website. Please use the search facility to help you find more information.
If you need a hard copy (paper copy) of any of the information listed in this scheme, or have problems finding the item you need, please contact the Freedom of Information Team.
All the information on this website is provided without charge. We can provide paper copies of items if you ask us. These will these normally be free, but multiple copies, or large amounts of info charged at cost to cover our postage and printing costs.
Who we are and what we do
Organisational information, locations and contacts, constitutional and legal governance.
The registered name and address of the company is:
University of Essex Campus Services Limited
Wivenhoe Park
Colchester
Essex
CO4 3SQ
Company No 02534817
University of Essex Campus Services is registered as a Data Controller with the Information Commissioner. The company's registration number is Z5984226.
What we spend and how we spend it
Financial information relating to projected and actual income and expenditure, tendering, procurement and contracts.
What our priorities are and how we are doing
Strategy and performance information, plans, assessments, inspections and reviews.
How we make decisions
Policy proposals and decisions. Decision making processes, internal criteria and procedures, consultations.
Our policies and procedures
Current written protocols for delivering our functions and responsibilities.
- UECS policies, procedures and codes of practice
- Wivenhoe House Hotel Ltd policies, procedures and codes of practice
Lists and registers
Information held in registers required by law and other lists and registers relating to the functions of the authority.
The services we offer
Advice and guidance, booklets and leaflets, transactions and media releases. A description of the services offered.
University of Essex Enterprises Ltd
University of Essex Enterprises Ltd is a wholly-owned subsidiary company of the University of Essex. Until May 2012 it was known as Wivenhoe Technology Ltd. Currently, the company's business is technology transfer, registering patents and spin-out companies on behalf of the University.
The registered name and address of the company are:
University of Essex Enterprises Limited
Wivenhoe Park
Colchester
Essex
CO4 3SQ
It is registered at Companies House with the Company Number 02533347.
Accounts and reports for this company can be found on the Companies House website.
If you would like other information about this company please contact the Freedom of Information Team.
University of Essex Knowledge Gateway Holdings Ltd
University of Essex Knowledge Gateway Holdings Ltd is defined as wholly owned subsidiary of the University of Essex. It's sole activity is to act as the freeholder for the land used by the Knowledge Gateway, which is the University's science and technology park at the Colchester campus.
The registered name and address of the company are:
University of Essex Knowledge Gateway Holdings Limited
Wivenhoe Park
Colchester
Essex
CO4 3SQ
It is registered at Companies House with the Company Number 04344952.
Accounts and reports for this company can be found on the Companies House website.
If you would like more information about this company please contact the Freedom of Information Team.
University of Essex Knowledge Gateway Ltd
University of Essex Knowledge Gateway Ltd is a wholly owned subsidiary company of the University of Essex. Currently, the company's business is developing and marketing a research and technology park at the Colchester campus known as the Knowledge Gateway.
The registered name and address of the company are:
University of Essex Knowledge Gateway Ltd
University of Essex
Wivenhoe Park
Colchester
Essex
CO4 3SQ
It is registered at Companies House with the Company Number 04392361.
Accounts and reports for this company can be found on the Companies House website.
If you would like more information about this company please contact the Freedom of Information Team.
Universal Accommodation Group Ltd
Universal Accommodation Group Ltd is a wholly-owned subsidiary of the University. Currently, the company's sole activity is to act as the freeholder the University Quays accommodation.
The registered name and address of the company are:
Universal Accommodation Group Limited
Finance Section
C/O University of Essex
Wivenhoe Park
Colchester
CO4 3SQ
It is registered at Companies House with the Company Number 03957155.
Accounts and reports for this company are on the Companies House website.
If you would like more information about this company please contact the Freedom of Information Team.
Wivenhoe House Hotel Ltd
Wivenhoe House Hotel Ltd is a wholly-owned subsidiary company of the University of Essex.
Wivenhoe House Hotel Limited runs Wivenhoe House, a luxury country house hotel in Colchester that is also home to the Edge Hotel School, the UK’s first hotel school based in a fully operational hotel.
The registered name and address of the company is:
Wivenhoe House Hotel Limited
Wivenhoe Park
Colchester
Essex
CO4 3SQ
It is registered at Companies House with the Company Number 07075571.
Accounts and reports for this company are on the Companies House website.
Wivenhoe House Hotel Ltd is registered as a Data Controller with the Information Commissioner. The company's registration number is ZA057051.
We publish policies and procedures for staff employed by Wivenhoe House Hotel.
If you would like more information about this company please contact the Freedom of Information Team.
