2023-03-31-accounts - Brentwood Catholic Children's Society

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CONTENTS		Page
Report ofthe Trustees		1-22
Reference and Administrative	Information	23
Auditors' Report		24- 26
Statement of Financial Activities		27
Balance Sheet		28
Statement ofCash Flows		29
Notes to the Accounts		30-42

	Activity	Activity	Delivery (number ofschools)	Delivery (number ofschools)	Delivery (number ofschools)	Delivery (number ofschools)
External supervision			16schools	including		both primary	and
			secondary,	Up to 6staff can be seen in any
			one school.
			An additional		7 new	schools from
			September	2023.
Mindfulness staff		and students	2 primary
			Bulk booking		for 2form entry primary
			school for this financial year.
	Exam Stress		3secondary
Understanding	Bullying	—pupil workshops	1secondary
to	Year 8 students
Bereavement		workshop	1secondary
Well-being mentor training			1primary
Anxiety	talk to	school staff	1primary
Tune	into your	Teen talk	3secondary
Anxiety talk to parents			4 primary

Income from:					Unrestricted	Restricted	2023	Unrestricted	Restricted	2022
				Notes	Funds	Funds	Total	Funds	Funds	Total
					6	6	6	6	E	6
Oonotions and legacies
Donations and similar income					165,109	20,200	185,309	131,038	18,850	149,88f
Legacies					720,753		720,753	426,408		426,40$
Trusts and Grants					14,250	63,050	77,300	1,773,902	39635	181353i
Charitable activities
Fees for professional services		and			637,780		637,780	597,687		597,68i
service level agreements
Other Trading Activities
Fundraising events income					63,127		63,127	64,235		64,23'
investment income
Dividends and Interest					18,164		18,164	8,527		8,52i
Rental Income					1,250		1,250
Total Income					1,620,433	83,250	1,703,683	3,001,797	58,485	3,060,28''
Expenditure on:
Raising Funds
Fundraising events costs					130,289		130,289	107,653		107,65:.
Shop costs								(362)		(36'
Fundraising costs —Trusts					14,151		14,151	23,464		23,462
Charitable activities
Provision ofsupport and	care				820,585	70,554	891,139	699,547	105,891	805,43l
services
Total Expenditure				2	965,025	70,554	1,035,579	830,302	105,891	936,19:-
Net income (Expenditure)		and	net		655,408	12,696	668,104	2,171,495	(47,406)	2,124,08I
movement in funds before			gains
(losses) on investments
Transfers between funds				10	30,000	(30,000)		578	(578)
Unrealised (losses)/gains	on			7	(5,788)		(5,788)	28,743		28,74:-
investment
Net movement in funds					679,620	(17,304)	662,316	2,200,816	(47,984)	2,152,83l
Total funds brought forward					3,075,583	181,587	3,257,170	874,767	229,571	1,104,33I
Total funds carried forward					3,755,203	164,283	3,919,486	3,075,583	181,587	3,257,17(

					2023	2022
				Notes	f
Fixed Assets
Tangibie assets					1,789,066	16,842
Investments					700,647	706,435
					2,489,713	723,277
Current Assets
Debtors				8	48,189	461,572
Cash at bank	and in	hand			1,511,347	2,145,351
					1,559,536	2,606,923
Current Liabilities
Creditors: amounts		falling	due within one year	9	(129,763)	(73,030)
Net current	assets				1,429,773	2,533,893
Total assets	less current		liabilities		3,919,486	3,257,170
Funds
Unrestricted	funds:
Designated fund —New Premises						1,738,690
General fund					3,755,203	1,336,893
					3,755,203	3,075,583
Restricted funds				10	164,283	181,587
Totalfunds					3,919,486	3,257,170

						Total	Total
						Funds	Funds
						2023	2022
					Note
Net cashflow from operating activities					13	1,148,547	1,711,241
Cash flows from investing		activitfesr
Interest	and dividends					18,164	8,527
Purchase	oftangible assets					(1,800,715)	(1,944)
Purchase	ofinvestments						(200,000)
Net cash	provided by (used in)		investing			(1,782,551)	(193,417)
activities
Change	in cash and cash	equivalents		in		(634,004)	1,517,824
the year
Cash and cash equivalents			brought			2,145,351	627,527
forward
Cash and cash equivalents			carried			1,511,347	2,145,351
forward
Analysis	ofcash and cash equivalents
Cash at bank and in hand						1,511,347	2,145,351
						1,511,347	2,145,351

TAL EXPENDITURE
						2023
		Support	Fundraising	Shop	Trusts	Total
		And Care	Events
		senrlces
		E
Costs directly allocated
Staff costs		570,808	90,844		10,946	672,598
Agency staff and similar costs		94,746				94,746
Fundraising events and activities			13,255			13,255
Special needs and other care costs		24,925				24,925
Support costs allocated
Staffcosts		49,522	7,882		950	58,354
Travel costs		28,693	583		1	29,277
Premises costs		20,827	3,310		399	24,536
Finance and administration	costs	48,941	5459		602	55,002
Professional fees		2,017	321		39	2,377
Depreciation		23,674	3,768		454	27,896
Asset Disposal		62	10		1	73
Governance costs allocated
Staff costs		11,294	2,037		318	13,649
Audit and accountancy		12,473	2,250		352	15,075
General office support		2,725	492		77	3,294
Depreciation		431	78		12	521
Asset Disposal		1				1
2023 Total		891,139	130,289		14,151	1,035,579

							2022
			Support	Fundraising	Shop	Trusts	Total
			And Care	Events
			services
			E
Costs directly	allocated
Staff costs			531,631	81,762		9,773	623,166
Agency staff	and similar costs		78,259				78,259
Fundraising	events and activities			7,424			7,424
Shop					(362)		(362)
Special needs and other care costs			36,560				36,560
Support costs allocated
Staff costs			53,974	8,301		992	63,267
Travel costs			28,425	122			28,547
Premises costs			2,197	338		40	2,575
Finance and	administration	costs	43,805	4,820		565	49,190
Professional	fees		572	75		11,319	11,966
Depreciation			7,262	1,117		134	8,513
Governance costs allocated
Staff costs			10,142	1,647		286	12,075
Audit and accountancy			11,906	1,933		336	14,175
General office support			579	94		16	689
Depreciation			126	20		3	149
2022 Tota I			805,438	107,653	(362)	23,464	936,193

					2023	2022
					Number	Number
Fundraising and Trusts					3.0	3.0
Direct charitable					23.4	20.6
Administration					3.4	3.4
Governance					0.2	0.2
					30.0	27.2
Employment	Costs	and remuneration	ofkey management	personnel:
Total Employment		Costs			2023 f	2022 E
Salaries and Wages					646,497	606,811
Social security	costs				52,304	47,815
Other pension	costs				45,800	43,882
					744,601	.698,508

6. TANGIBLE ASSETS	6. TANGIBLE ASSETS	6. TANGIBLE ASSETS
			1/4/2022	Transfer	Additions	Disposals	31/3/2023
			f	f	f	f	f
Cost
Freehold	Premises				1,199,179		1,199,179
Improvements		to Premises			418,424		418,424
Furniture,	Fixtures &Equipment		45,499	(37,295)	137,701	(7,425)	138,480
IT&Computer		Equipment		37,295	45,411		82,706
			45,499	0	1,800,715	(7,425)	1,838,789
			1/4/2022	Transfer	Charge for	Disposals	31/3/2023
					the Year
			f	f	f	f	f
Improvements		to Premises			9,299		9,299
Furniture,	Fixtures & Equipment		28,657	(20,571)	6,862	(7,351)	7,597
IT&Computer		Equipment		20,571	12,256		32,827
			28,657		28,417	(7,351)	49,723
			1/4/2022f				31/3/2023f
Net Book	Value
Freehold	Premises						1,199,179
Improvements		to Premises					409,125
Furniture,	Fixtures &Equipment		16,842				130,883
IT&Computer		Equipment					49,879
			16,842				1,789,066

7.	FIXEDASSETINVESTMENTS	Listed
		Investments
		E
	Market value at 1April 2022	706,435
	Unrealised loss in the year	(5,788)
	Market value at 31March 2023	700,647
	Investment assets are held in the U.K.
	Historical cost:
	At 31March 2023	498,801
	At31March 2022	498,801

DEBTORS		2023	2022
		E	E
Prepayments	and accrued income	20,542	443,815
Other debtors		27,647	17,757
		48,189	461,572

CREDITORS: amounts	CREDITORS: amounts	falling due within one year	2023	2022
			6	6
Tax and social security			16,957	14,518
Accruals	and deferred	income	43,865	20,239
Other creditors			68,941	38,273
			129,763	73,030
Deferred	Income —other
Balance as at 1"April			3,775	2,663
Additional	amounts of	income deferred	24,215	3,775
Amount	released to incoming resources		(3,775)	(2,663)
			24,215	3,775

RESTRICTED	RESTRICTED
FUNDS				Balance	at			Transfer to		Balance at
				1April				Unrestricted		31March
				2022		Income	Expenditure	Reserves		2023
					E	E	E	E		E
Discretionary		Fund		9,172		20,200	(19,660)			9,712
Family	Wellbeing			8,561			(8,561)
Support Project
Grants for kit		out	&
refurbishment			of	1,815		30,000		(30,000)		1,815
therapy rooms.
Training
progra mmes			to	150,000			(25,000)			125,000
support		child
emotional
wellbeing
Tune into	your	teen				5,200	(1,600)			3,600
project
Support			of			27,850	(10,000)			17,850
counsellor	salary
Bereavement				11,223			(5,317)			5,906
project
2023Total				181,587		83,250	(70,554)	(30,000)		164,283
PREVIOUS YEAR				Balance	at			Transfer ex		Balance at
				1April		Incoming	Resources	Unrestricted		31March
				2021		Resources	Expended	Reserves		2022
				E		E	E	E		E
Discretionary		Fund		7,730		18,850	(17,408)			9,172
Bounce		Back		25,287			(25,287)
project
Family	Support			1,225			(1,225)
Fund
COVID-19	Crisis		&	400						400
Hardship	Grants
COVID-19	IT		&	1,769			(775)	(578)		416
Website	Support
Grants
Family	Wellbeing			16,345		25,635	(33,419)			8,561
Support Project
Counselling		Suite		1,815						1,815
Refurbishments
Training				175,000			(25,000)			150,000
programmes			to
support		child
emotional
w el I being
Bereavement						14,000	(2,777)			11,223
project
2022 Total				229,571		58,485	(105,891)		(578)	181,587
							-39-

UNRESTRICTED	UNRESTRICTED
FUNDS		Balance	Income	Expen-	Transfer	Transfer	Unrealised	Balance ai
		at 1April		diture	from	between	gain (loss)	31March
		2022			Restricted	Funds	oii	2023
					Reserves		investment
Unrestricted
Funds
Designated	Fund—
Premises		1,738,690		(10,300)		(1,728,390)
General Fund		1,336,893	1,620,433	(954,725)	30,000	1,728,390	(5,788)	3,755,20
Unrestricted	Funds	3,075,583	1,620,433	(965,025)	30,000		(5,788)	3,755,20:
2023
Unrestricted
Funds —Previous
Year
Designated	Fund—
Premises			1,750.000	(11,310)				1,738,690
General Fund		874,767	1,251,797	(818,992)	578	578	28,743	1,336,893
Unrestricted		874,767	3,001,797	(830,302)	578	578	28,743	3,075,583
Funds 2022

NET ASSETS	NET ASSETS	NET ASSETS	OF	THE	Fixed	Investments	Net current	Fund
FUNDS		OF		THE	Assets		assets/(liabilities)	Balance
CHARITY
2023
Unrestricted		Funds:
General Fund					1,789,066	700,647	1,265,490	3,755,203
Restricted	Funds						164,283	164,283
					1,789,066	700,647	1,429,773	3,919,486
2022
Unrestricted		Funds:
Designated		Fund	—Premises			191,193	1,547,497	1,738,690
General Fund					16,842	515,242	804,809	1,336,893
					16,842	706,435	2,352,306	3,075,583
Restricted	Funds						181,587	181,587
					16,842	706,435	2,533,893	3,257,170

RECONCILIATION OF NET MOVEMENTS IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
	2023	2022
	E	E
Net movement in funds	662,316	2,152,832
Adjustments for:
Depreciation charges	28,417	8,662
Loss on disposal offixed assets	74
(Gains)/losses on investments	5,788	(28,743)
Dividends and interest from investments	(18,164)	(8,527)
Decrease (increase) in debtors	413,383	(428,721)
(Decrease)/increase in creditors	56,733	15,738
Net cash flow from operating activities	1,148,547	1,711,241