2023-03-31-accounts - St Paul's Centre

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		Page
Report ofthe Trustees	1	to	6
Independent Examiner's Report
Statement ofFinancial Activities
Statement ofFinancial Position
Statement ofCash Flows		10
Notes to the Statement ofCash Flows
Notes to the Financial Statements	12	to	18
Detailed Statement ofFinancial Activities	19	to	20

						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	fund	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies				155,303	131,140	286,443	]69,985
Other trading activities Investment income				453,094 510	9,193	462,287 510	355,006 30
Other income							515
Total				608,907	140,333	749,240	525,536
EXPENDITURE ON
Raising funds
Other trading activities				120,546		120,546	74,334
				120,546		120,546	74,334
Charitable activities
Governance Direct charitable expenditure				3,855 485,476	89,249	3,855 574,725	1,630 439,308
Other				2,955	478	3,433	2,686
Total				612,832	89,727	702,559	517,958
NET INCOME/(EXPENDITURE)				(3,925)	50,606	46,681	7,578
RECONCILIATION	OF FUNDS
Total funds brought forward				502,991	33,790	536,781	529,203
TOTAL FUNDS CARRIED FORWARD				499,066	84,396	583,462	536,781

						2023	2022
			Unrestricted	Restricted		Total	Total
			funds	fund		funds	funds
		Notes				f.	f
FIXEDASSETS
Tangible assets		10	364,097		364,097		369,354
CURRENT ASSETS
Debtors			16,855			16,855	31,164
Cash at bank and in hand			126,419	119,021	245,440		206,488
			143,274	119,021	262,295		237,652
CREDITORS
Amounts falling due swithin one year		12	(8,305)	(34,625)		(42,930)	(70,225)
NET CURRENT ASSETS			134,969	84,396	219,365		167,427
TOTAL ASSETSLESSCURRENT		LIABILITIES	499,066	84,396	583,462		536,781
NET ASSETS			499,066	84,396	583,462		536,781
FUNDS		13
Unrestricted funds					499,066		502,991
Restricted funds						84,396	33,790
TOTAL FUNDS						583,462	536,781
The financial sl ternents signed on its behalf by:	were approved	hy the Board ofTrustees	and authorised	for issue on	4:'I	..i.t.. ,... I.„„„. ..a..n..d....w.. e..r.e.... +LL

			Notes	2023 f	2022f
Cash floivs from operating activities
Cash generated from operations				41,376	52,797
Nei cash provided by operating activities				41,376	52,797
Cash flows 1'rom investing	activities
Purchase oftangible fixed assets Sale oftangible fixed assets				(5,634) 2,700	(4,200)
Interest received				510	30
Net cash used in investing	activities			(2,424)	(4,170)
Change in cash and cash	equivalents	in the
reporting period Cash and cash equivalents	at the beginning		of	38,952	48,627
the reporting period				206,488	157,861
Cash and cash equivalents	at the end	ofthe
reporting period				245,440	206,488

					2023	2022
					f.
Net income	for the	reporting	period (as per the Statement of Financial
Activities)					46,681	7,578
Adj ustments	for:
Depreciation	charges				7,531	8,133
Loss on disposal of		fixed assets			660
Interest received					(510)	(30)
Decrease/(increase)		in debtors			14,309	(17,411)
(Decrease)/increase		in creditors			(27,295)	54,527
Net cash provided		by operations			41,376	52,797
ANALYSIS	OF CHANGES IN NET FUNDS
			At	1.4.22	Cash flow	At 31.3.23
					f	E
Net cash
Cash at bank	and in	hand		206,488	38,952	245,440
				206,488	38,952	245,440
Total				206,488	38,952	245,440

			2023	2022
			f
	Donated goods given away		1]0,065	72,454
	Donations		93,542	54,076
	Local Authority	Grants	82,796	37,639
	Sal's Shoes		40	5,816
			286,443	169,985
3.	OTHER TRADING ACTIVITIES
			2023	2022f
	Shop Sales		77,962	63,171
	Cycle Sales		4,193	790
	Scrap Sales and	Used Recycling Credits	6,692	6,386
	Referrals		149,169	99,378
	Bulky Waste Collection Service		87,987	96,986
	Rent Received		910	1,278
	Ebay sales		37,064	32,487
	Wheelie Bin Deliveries			12,750
	Cafe Sales		30,874	17,907
	Supported Placements		67,436	23,873
			462,287	355,006
4.	INVESTMENT INCOME
			2023	2022
	Deposit account	interest	510	30
5.	OTHER TRADING ACTIVITIES
			2023	2022
	Fund Raising and Publicity		1,655	588
	Cost ofselling donated goods		118,891	73,746
			120,546	74,334

CHARITABLE	ACTIN'ITIES COSTS
		Direct
		Costs
Governance Direct charitable	expenditure	3,855 574,725
		578,580

There were no trustee STAFF COSTS	s' expenses p	aid for t	he year	ended 31 March 2023 nor for the year	ended 31 March	2022.
					2023	2022
Wages and salaries					349,001	268,921
					349,001	268,921
The average monthly	number ofemployees		during	the year was as follows:
					2023	2022
Drivers					7	4
Office Administration					11	11
Director					1	1
Project workers					11	4
					30	20
No employees received emoluments		in excess of160,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	fund	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies				108,978	61,007	169,985
Other trading activities Investment income				355,006 30		355,006 30
Other income				515		515
Total				464,529	61,007	525,536

		for the year ended 31Marc	for the year ended 31Marc	for the year ended 31Marc	h 2023	h 2023
	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL			ACTIVITIES -continued
					Unrestricted	Restricted	Total
					funds	fund	funds
	Raising funds Other trading activities				74,334		74,334
					74,334		74,334
	Charitable activities
	Governance				1,630		1,630
	Direct charitable expenditure				391,512	47,796	439,308
	Other				2,686		2,686
	Total				470,162	47,796	517,958
	NET INCOME/(EXPENDITURE)				(5,633)	13,211	7,578
	RECONCILIATION		OFFUNDS
	Total funds brought	forward			508,624	20,579	529,203
	TOTAL FUNDS CARRIED FORWARD				502,991	33,790	536,781
10.	TANGIBLE FIXED		ASSETS
				Improvements	Fixtures
			Freehold	to	and	Motor
			land	property	fittings	vehicles	Totals
					f.	f.
	COST
	At I April 2022		300,000	73,123	33,523	51,045	457,691
	Additions				3,934	1,700	5,634
	Disposals					(4,200)	(4,200)
	At 31March 2023		300,000	73,123	37,457	48,545	459,125
	DEPRECIATION
	At I April 2022			27,829	29,700	30,808	88,337
	Charge for year			2,265	1,551	3,715	7,531
	Eliminated on disposal					(840)	(840)
	At 31March 2023			30,094	31,251	33,683	95,028
	NET BOOK VALUE
	At 31March 2023		300,000	43,029	6,206	14,862	364,097
	At 31 March 2022		300,000	45,294	3,823	20,237	369,354

DEBTORS:AMOU
	2023	2022
Trade debtors UAT	12,406 813	27,827
PrePayments	3,636	3,337
	16,855	31,164
CREDITORS: AMOUNTS FALLING DUE %VITHI' ONE YEAR
	2023	2022
	f.
Trade creditors	185	763
Social security and other taxes VAT Other creditors Accruals and deferred income	4,628 1,841 36,276	4,033 3,151 1,481 60,797
	42,930	70,225

				Balance at			Balance at
				I April			31 March
				2022	Income	Expenditure	2023
				f		f
Food Bank				20,130	74,999	43,624	51,505
SAL's Shoes				3,724	40	3,654	110
Cycles Project Hospital Discharge Cafe		Service		4,254 5,682	15,294 36,000 5,000	18,995 18,454 5,000	553 23,228
Community	Services Development				9,000		9,000
				33,790	140,433	89,727	84,396
UNRESTRICTED INCOME FUNDS
		Balance					Balance
		at I					at 31
		April 2022 f	Income	Expenditure f	Transfer	Revaluation	March 2023 f.
Van Fund		10,638	5,100				15,738
Cycle Project Operational Development Salary Offset		20,000 11,700 20,000	6,000 30,000 22,863	28,563			6,000 50,000 6,000 20,000
Support Services		6,430					6,430
Cafe		743	30,874	31,617
Maintenance			11,128				11,128
General		64,126	387,239	431,692			19,673
Fixed Assets		369,354	5,634	10,891			364,097
		502,991	498,838	502,763			499,066

			St Paul's Centre
			Detailed Statement ofFinancial	Activities
			for the year ended 31March	2023
					2023	2022
INCOME AND ENDOWMENTS
Donations and	legacies
Donated goods	given away				110,065	72,454
Donations					93,542	54,076
Local Authority Sal's Shoes	Grants				82,796 40	37,639 5,816
					286,443	169,985
Other trading	activities
Shop Sales Cycle Sales					77,962 4,193	63,171 790
Scrap Sales and Referrals	Used Recycling Credits				6,692 149,169	6,386 99,378
Bulky Waste Collection Rent Received		Service			87,987 910	96,986 1,278
Ebay sales Wheelie Bin Deliveries					37,064	32,487 12,750
Cafe Sales					30,874	17,907
Supported Placements					67,436	23,873
					462,287	355,006
Investment income
Deposit account	interest				510	30
Other income
COVID Support Grants						515
Total incoming	resources				749,240	525,536
EXPENDITURE
Other trading activities Fund Raising and Publicity					1,655	588
Cost ofselling	donated	goods			118,891	73,746
					120,546	74,334
Charitable activities
Wages Insurance					349,001 12,411	268,921 10,798
Light and heat Telephone					10,509 2,708	8,271 2,233
Carried forward					374,629	290,223

		StPaul's Centre
		Detailed Statement ofFinancial	Activities
		for the year ended 31 March	2023
				2023	2022
Charitable activities
Brought forward				374,629	290,223
Postage and stationery				1,394	1,505
Donations				1,001	6,014
Building Maintenance Vehicle Expenses StaffExpenses				13,683 23,928 1,647	3,763 16,315 1,031
Volunteer Expenses					181
Office Equipment Project Costs - Food Bank Project Costs - Cycles				4,394 15,298 6,965	4,810 6,563 246
Project Costs - Home Starter Packs Project Costs - WEEE				10,654 70,682	3,867 54,402
Project Costs - Other Professional Fees Project Costs - St Paul's	Cafe			3,187 14,818 20,499	4,704 2,136 30,800
Accountancy Transfer to cost ofselling donated goods Donated goods given away				3,855 (118,891) 110,069	1,630 (73,746) 72,454
Project Costs - Wheelie	Bin Deliveries				5,907
Project Costs - Ebay				2,369
Project Costs - Hospital	Discharge Service			10,208
Improvements to property depreciation Fixtures &fittings depreciation				2,265 1,551	2,380 694
Motor vehicles depreciation Loss on sale oftangible fixed assets				3,715 660	5,059
				578,580	440,938
Other
Health &Safety				2,448	1,565
Membership Fees				985	1,121
				3,433	2,686
Total resources expended				702,559	517,958
Net income				46,681	7,578