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2022-12-31-accounts

Page
Trustees' report 1—5
Statement ofTrustees' responsibilities
Independent
Auditors'
report 7—8
Statement offinancial activities
Baiance Sheet 10
Statement ofcash flows
Notes to the financial statements 12-17

Notes 2022 2021
Unrestricted Unrestricted
funds funds
F E
Courses 137,159 183,557
Total income 137,159 183,557
Expenditure on:
Publicity
and
promotion 14,583 15,143
Charitable
activities
Courses 108,910 137,425
Total expenditure 123,493 152,568
Net movement in funds 13,666 30,989
Fund balances at 1 January 2022 73,250 42,261
Fund balances at 31 December 2022 86,916 73,250

Notes 2022
Current Assets
Debtors 10,816 8,662
Cash at bank and in hand 222,423 192,484
233,239 201,146
Creditors:
Amounts
falling due within one year
(146,323) (127,896)
Net current assets 86,916 73,250
Net Assets 86,916 73,250
income Funds
Unrestricted funds 86,916 73,250
Total Funds 86,9'l6 73,250

Note 2022 2021
Cash generated/used
operating
activities
in 29,939 46,004
Increase/(Decrease)
and cash equivalents
in cash 29,939 46,004
Cash and cash equivalents
the beginning
ofthe year
at 192,484 146,480
Total cash and cash
equivalents
at the end ofthe
222,423 192,484
year
conciliation
of net
movement
in funds to net
cash flow from operating
a
2022 2021
F
Net Income/Expenditure 13,666 30,989
Increase/(Decrease) in debtors (2,154) (2,412)
Increase/(Decrease) in creditors 18,427 17,427
Net inflow/(outflow) cash flow from operating 29,939 46,004
activities
onciliation
of net cash flow to move
ment
in net funds
2022 2021
Balance at 1 Jan 2022 192,484 146,480
Net cash outflow/inflow 29,939 46,004
Balance at 31 Dec 2022 222,423 192,484

rom char itable
ac
tivities
2022 2021
Distance Learning courses 137,159 183,557
137,159 183,557

Activities Support Total
undertaken costs
directly
Distance Learning courses 65,741 43,169 108,910
65,741 43,169 108,910
Support Governance Total 2022 2021 Basis
E F F
Office costs (inc. 2,649 826 3,475 3,780 Allocated on
Rent) time
Human
resources
32,678 5,916 38,594 50,756 Allocated on
(inc. pension) time
Audit 8 Tax fees 1,100 1,100 1,100 Governance
Total 35,327 7,842 43,169 55,741

Governance
costs
2022 2021
Office Costs 826 945
Human
Resources
5,916 12,827
Audit 8,Tax Fees 1,100 1,100
7,842 14,872

ir aggregate
remuneration
compri
sed:
2022 2021
Wages and salaries 32,857 43,598
Social security costs 2,609 3,240
Pension costs 3,128 3,918
38,594 50,756

2022 2021
Trade debtors 9,711 7,177
Pre-payments 1,105 1,485
10,816 8,662

2022 2021
Accruals 146,323 127,896
146,323 127,896