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|Contents||
|---|---|
|REFERENCE AND ADMINISTRATIVE
INFORMATION ..||
|CHAIR'S INTRODUCTION
.||
|TRUSTEES REPORT||
|INDEPENDENT
EXAMINERS REPORT.|.16|
|STATEMENT OF FINANCIAL ACTIVITIES..|.18|
|STATEMENT OF FINANCIAL
POSITION ..|.19|
|STATEMENT OF CASH FLOWS .|.21|
|NOTES TO THE STATEMENT OF CASH FLOWS..|.22|
|NOTES TO THE FINANCIAL STATEMENTS .|.23|
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||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Tota I|
||||funds|funds|funds|funds|
|||||||as restated|
|||Notes||||E|
|INCOME AND ENDOWMENTS|FROM||||||
|Donations
and legacies|||699||699||
|Charitable
activities|||||||
|Charitable
activities|||14,672|142,000|156,672|86,500|
|Other trading
activities|||477,592||477,592|212,827|
|Investment
income|||10||10||
|Total|||492,973|142,000|634,973|299,327|
|EXPENDITURE ON|||||||
|Charitable
activities|||||||
|Charitable
activities|||344,719|122,602|467,321|315,305|
|NET INCOME/(EXPENDITURE)|||148,254|19,398|167,652|(15,978)|
|RECONCILIATION
OF FUNDS|||||||
|Total funds brought forward|||||||
|As previously
reported|||41,923|80,602|122,525|146,831|
|Prior year adjustment||12|158,328||158,328|150,000|
|As restated|||200,251|80,602|280,853|296,831|
|TOTAL FUNDS CARRIED FORWARD|||348,505|100,000|448,505|280,853|
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||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Tota I|Tota I|
||||funds|funds|fund|fund|
|||||||as restated|
|||Notes||f|f|f|
|CURRENT ASSETS|||||||
|Stocks||13|242,751||242,751|158,328|
|Debtors||14|3,354||3,354|16,784|
|Cash at bank|and in hand||134,339|100,000|234,339|124,034|
|CREDITORS|||||||
|Amounts
falling due within one year||15|(31,939)||(31,939)|(18,293)|
|NET CURRENT ASSETS|||348,505|100,000|448,505|280,853|
|TOTAL ASSETS LESSCURRENT|||||||
|LIABILITIES|||348,505|100,000|448,505|280,853|
|NET ASSETS|||348,505|100,000|448,505|280,853|
|FUNDS||16|||||
|Unrestricted|funds||||348,505|200,251|
|Restricted
funds|||||100,000|80,602|
|TOTAL FUNDS|||||448,505|280,853|
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|||||31.3.23|31.3.22|
|---|---|---|---|---|---|
||||||as restated|
||||Notes||f|
|Cash flows from operating|activities|||||
|Cash generated
from operations|||1|110,295|(20,855)|
|Net cash provided
by/(used|in) operating||activities|110,295|(20,855)|
|Cash flows from investing|activities|||||
|Interest received||||10||
|Net cash provided
by investing
activities||||10||
|Change
in cash and cash equivalents
the reporting
period||in||110,305|(20,855)|
|Cash and cash equivalents
beginning
ofthe reporting|at the
period|||124,034|144,889|
|Cash and cash equivalents
the reporting
period|at the end|of||234,339|124,034|
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||||||31.2.23|31.3.22|
|---|---|---|---|---|---|---|
|||||||as restated|
|||||||f|
|Net income/(expenditure)|||for the reporting|period (as per|||
|the Statement of Financial|||Activities)||167,652|(15,978)|
|Interest|received||||(10)||
|Increase|in stocks||||(84,423)|(8,328)|
|Decrease|in debtors||||13,430|190|
|Increase|in creditors||||13,646|3,261|
|Net cash|provided|by/(used|in) operations||110,295|(20,855)|
##
|2.
ANALYSIS O|F CHANGES IN NET FUNDS||||
|---|---|---|---|---|
|||At 1.4.22|Cash flow|At 31.3.23|
|||E|E|f|
|Net cash|||||
|Cash at bank and|in hand|124,034|110,305|234,339|
|||124,034|110,305|234,339|
|Total||124,034|110,305|234,339|
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||DONATIONS|DONATIONS|AND LEGACIES|||
|---|---|---|---|---|---|
|||||31.2.23|31.3.22|
||||||as restated|
||||||f|
||Gifts|and donations||699||
|3.|OTHER TRADING ACTIVITIES|||||
|||||31.2.23|31.3.22|
||||||as restated|
|||||f|f|
||Fees for services|||393,169|204,499|
||Movement||in work-in-progress|84,423|8,328|
|Movement||in work-in-progress||477,592|212,827|
|4.|INVESTMENT||INCOME|||
|||||31.2.23|31.3.22|
||||||as restated|
|||||f|f|
||Deposit account interest|||10||
|||||||||Q() Wlltehlre|
|---|---|---|---|---|---|---|---|---|
|5.|INCOME FROM CHARITABLE ACTIVITES||||||||
||||||31.2.23|||31.3.22|
|||||||||as restated|
|||Activity|||||E|f|
||Grants|Charitable|activities||156,672|||86,500|
|Grants received,
included||in the above, are as|follows:||||||
||||||31.2.23|||31.3.22|
|||||||||as restated|
||||||f|||f|
||Access to Justice Foundation||||89,672||||
||Legal Education
Foundation||||50,000||||
||National
Benevolent|Charity|||11,000|||10,000|
||Community
Foundation||||6,000|||5,000|
||Nationwide
Building|Society||||||50,000|
||AB Charitable
Trust|||||||20,000|
||Swindon
Borough Council|||||||1,500|
|||||156,672||||86,500|
|6.|CHARITABLE ACTIVITIES COSTS||||||||
|||||Direct Costs|Support||Costs||
|||||(see note 7)
f|(see|note 8)
E||Tota Is
f|
||Charitable
activities|||464,088|||3,233|467,321|
|7.|DIRECT COSTS OF CHARITABLE ACTIVITIES||||||||
||||||31.2.23|||31.3.22|
|||||||||as restated|
||||||f|||E|
||Staff costs||||302,562|||220,149|
||Other operating
leases|||||10,522||3,306|
||Rent and service charges||||||6,763|6,485|
||Insurance||||||2,091|2,199|
||Telephone
and internet||||||5,113|3,321|
||Postage and stationery||||||3,819|4,420|
||Advertising||||||293|147|
||Sundries||||||8,121|6,600|
||Travel and subsistence||||||1,878|637|
||Staff training
and recruitment||||||9,149|2,177|
||Subscriptions||||||3,280|9,486|
||Legaland
professional|||||99,762||50,657|
||Irrecoverable
VAT||||||5,011|2,370|
||Partner costs||||||5,144|1,551|
||Consulting
fees||||||580||
||||||464,088|||313,505|
##
|||||||Governance|
|---|---|---|---|---|---|---|
|||||||costs|
|||||||f|
|Charitable|activities|||||3.233|
|Support costs,||included||in the above, are as follows:|||
||||||31.2.23|31.3.22|
|||||||as restated|
||||||Charitable|Total|
||||||Activities|activites|
||||||f|f|
|Accountancy||and legal||fees|3233|1,800|
|NET INCOME/(EXPENDITURE)|||||||
|Net income/(expenditure)||||is stated after charging/(crediting):|||
||||||31.2.23|31.3.22|
|||||||as restated|
||||||f|f|
|Other operating|||leases||10,522|3,306|
|Charitable
activities|Charitable
activities||
|---|---|---|
|Support costs,|included|in the above, are as follows:|
|Accountancy|and legal|fees|
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|||31.2.23|31.3.22|
|---|---|---|---|
||||as restated|
|||f|f|
|Wages|and salaries|275,145|202,475|
|Social|security costs|21,120|14,163|
|Other|pension costs|6,297|3,511|
|||302,562|220,149|
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|13.|STOCKS||||
|---|---|---|---|---|
||||31.2.23|31.3.22|
|||||as restated|
||||f|f|
||Work-in-progress||242,751|158,328|
|14.|DEBTORS: AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
||||31.2.23|31.3.22|
|||||as restated|
|||||f|
||Trade debtors|||8,611|
||Other debtors||11|6,067|
||Prepayments||3,343|2,106|
||||3,354|16,784|
##
|CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE Y|EAR||
|---|---|---|
||31.2.23|31.3.22|
|||as restated|
||f|f|
|Trade creditors|17,363|2,372|
|Social security and other taxes||5,761|
|VAT|12,003|8,136|
|Other creditors|602|435|
|Accrued expenses|1,971|1,589|
||31,939|18,293|
##
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||||Prior|Net|Transfers||
|---|---|---|---|---|---|---|
||||Year|movement|between|At|
|||At 1.4.22|adjustment|in funds|funds|31.3.22|
|||f|f|f|f|f|
|Unrestricted|funds||||||
|General
fund||8,923|158,328|148,254|(42,000)|273,505|
|Designated|Fund—||||||
|Operational|Reserve|33,000|||42,000|75,000|
|||41,923|158,328|148,254||348.505|
|Restricted funds|||||||
|Community|Foundation|5,000||(5,000)|||
|National
Benevolent|||||||
|Charity||10,000||(10,000)|||
|Nationwide|Building||||||
|Society||50,000||(25,000)||25,000|
|AB Cha rita b le Trust||15,602||(15,602)|||
|Legal Education|||||||
|Foundation||||50,000||50,000|
|Access to Justice - HALS|||||||
|||||25,000||25,000|
|||80,602||19,398||100,000|
|TOTAL FUNDS||122,525|158,328|167,652||448,505|
##
||||||Incoming
Resources
Movement|Incoming
Resources
Movement|Incoming
Resources
Movement|Incoming
Resources
Movement|
|---|---|---|---|---|---|---|---|---|
||||||resources
expended|||in funds|
|||||||E|f|E|
|Unrestricted|funds||||||||
|General fund||||||492,973|(344,719)|148,254|
|Restricted funds|||||||||
|Community|Foundation|||||6,000|(11,000)|(5,000)|
|National
Benevolent|||Charity|||11,000|(21,000)|(10,000)|
|Nationwide|Building||Society||||(25,000)|(25,000)|
|AB Charitable|Trust||||||(15,602)|(15,602)|
|Legal Education
Foundation||||||50,000||50,000|
|Access to Justice||—HALS||||75,000|(50,000)|25,000|
|||||||142,000|(122,602)|19,398|
|TOTAL FUNDS||||||634,973|(467,321)|167,652|
|Comparatives
for movement||||in funds|||||
|||||||Prior|Net||
|||||||Year|Movement|At|
||||||At 1.4.21|adjustment|In funds|31.3.22|
||||||f|f|E|E|
|Unrestricted|||||||||
|General fund|||||72331|150,000|(55,080)|167,251|
|Designated|Fund|- Service Development|||||||
||||||8,500||(8,500)||
|Designated|Fund|- Operational||Reserve|||||
||||||66,000||(33,000)|33,000|
||||||146,831|150,000|(96,580)|200,251|
|Restricted funds|||||||||
|Community|Foundation||||||5,000|5,000|
|National
Benevolent|||Charity||||10,000|10,000|
|Nationwide|Building||Society||||50,000|50,000|
|AB Charitable
Trust|||||||15,602|15,602|
||||||||80,602|80,602|
|TOTAL FUNDS|||||146,831|150,000|(15,978)|280,853|
##
||||||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|---|---|---|
||||||||resources|expended|In funds|
||||||||f|f|f|
|General|fund||||||214,327|(269,407)|(55,080)|
|Designated||Fund||- Service Development||||||
|||||||||(8,500)|(8,500)|
|Designated||Fund||—Operational||Reserve||||
|||||||||(33,000)|(33,000)|
||||||||214,327|(310,907)|(96,580)|
|Community|||Foundation||||5,000||5,000|
|National|Benevolent||||Charity||10,000||10,000|
|Nationwide||Building|||Society||50,000||50,000|
|AB Charitable|||Trust||||20,000|(4,398)|15,602|
||||||||85,000|(4,398)|80,602|
|TOTAL|FUNDS||||||299,327|(315,305)|(15,978)|
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