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|||||Page|
|---|---|---|---|---|
|Reference and administrative
details of||the Charity, Its Trustees and advisers|||
|Chairman's
statement|||||
|Trustees' report||||7-16|
|Trustees'
responsibilities
statement||||17|
|Independent
auditors'|report on the financial statements|||18-22|
|Statement offinancial|activities|||23|
|Balance sheet||||24-25|
|Statement ofcash flows||||26|
|Notes tothe financial|statements|||27-45|
|The following pages do|not form part of the|statutory|financial statements:||
|Charity Detailed income and expenditure||account|and summaries||
##
|REFERENCE|REFERENCE|REFERENCE|AND ADIIIIINISTRATIVE|AND ADIIIIINISTRATIVE|DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS|DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS|DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS|
|---|---|---|---|---|---|---|---|
|||||FOR THE YEAR|||ENDED 31 MARCH 2023|
|Trustees||||Alan Bacon, Chair||||
|||||Chris White-Thomson||||
|||||David Parkins,|Treasurer|||
|||||Bob Juniper||||
|||||Anthony
Emma||||
|||||Diana Collins||||
|||||Rob Warren||||
|||||Jason Cater (appointed|||13October 2022)|
|||||Neil Parrett (appointed||13October 2022)||
|Company|registered|||||||
|number||||2674755||||
|Charity registered||||||||
|number||||1008807||||
|Registered||office||The Headway|Centre|||
|||||Woodland
Walk||||
|||||Colchester||||
|||||CO4 6DH||||
|Finance Manager|||8|Gemma Perkins||||
|Company|Secretary|||||||
|Chief Executive Officer||||Joanna Wright||||
|Head ofServices||||Stella Kerins -|Head of|Brain Injury Services||
|Independent||auditors||Griffin Chapman||||
|||||Chartered
Accountants||||
|||||4&5The Cedars||||
|||||Apex 12||||
|||||Old Ipswich Road||||
|||||Colchester||||
|||||Essex||||
|||||CO7 7QR||||
|Bankers||||CAF Bank Ltd||||
|||||25 Kings
Hill Avenue||||
|||||Kings
Hill||||
|||||West Mailing||||
|||||Kent||||
|||||ME194JQ||||
|||||Lloyds Bank PLC||||
|||||27 High Street||||
|||||Colchester||||
|||||CO1 1DU||||
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||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
|||Note|2023
2|2023
2|2023
2|2022f|
|Income from:|||||||
|Donations
and legacies|||70,480|149,139|219,619|828,104|
|Charitable
activities|||350,326||350,326|243,810|
|Other trading
activities|||76,186||76,186|51,330|
|Investments|||2,244||2,244|132|
|Other income|||235||235|495|
|Total income|||499,471|149,139|648,610|823,871|
|Expenditure
on:|||||||
|Raising funds||8|184,283||184,283|153,5SO|
|Charitable
activities||9|315,943|261,318|577,261|520,188|
|Total expenditure|||500,226|261,318|761,544|S83,728|
|Net (expenditure)/income|||(755)|(112,179)|(112,934)|239,943|
|Transfers
between|funds|20|49,542|(49,542)|||
|Net movement
in|funds||48,787|(161,721)|(112,934)|239,943|
|Reconciliation
of|funds:||||||
|Total funds brought|forward||542,849|641,984|1,184,833|944,890|
|Net movement
in funds|||48,787|(161,721)|(112,934)|239,943|
|Total funds carried forward|||591,636|480,263|1,071,899|1,184,833|
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||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2023
2|2023
2|2022f|
|Attendance||- Day Care|270,553|270)553|235,263|
|Minibus|income - Day Care||1,513|1,513|1,159|
|Training|-|CSS|||122|
|Attendance||-CSS|78,260|78,260|7,088|
||||350,326|350,326|243,810|
##
|||Unrestricted|Total|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2023|2023|2022|
|||6|2||
|Fundraising|events|75,899|75,899|50,949|
|Trading||287|287|381|
|||76,186|76,186|51,330|
##
||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2023
2|2023
2|2022f|
|Bank|deposit|interest|2,244|2,244|132|
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|||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
|||||funds|funds|funds|
|||||2023|2023|2022|
|||||6|2||
|Premises expenses||||28,863|28,863|26,542|
|Other overheads||||903|903|2,502|
|Office expenses||||8,219|8,219|7,456|
|Service expenses||||1,859|1,859|1,000|
|Fundraising|promotion||costs|1,775|1,775|1,435|
|Fundraising|events|||15,951|15,951|12,697|
|Other expenses||||412|412|103|
|Other personnel||costs||1,728|1,728|1,204|
|Staff costs||||122,900|122,900|106,659|
|Depreciation||||1,554|1,554|3,051|
|||||184,164|184,164|163,051|
|Fundraislng|trading||expenses||||
|||||Unrestricted|Total|Total|
|||||funds|funds|funds|
|||||2023|2023|2022|
|||||6|2||
|Cost of goods sold||||119|119|509|
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||Unrestricted|Restricted|||
|---|---|---|---|---|
||funds|funds|Total|Total|
||2023|2023|2023|2022|
||2|2|2||
|Grants and other service contract income-|||||
|Day Care|25,971|165,404|191,375|224,521|
|Attendance - Day Care|243,367||243,367|188,718|
|Big Lottery Fund - South Essex Hub||95,914|95,914|80,738|
|Support costs|46,605||46,605|48,191|
||315,943|261,316|577,261|520,188|
|Total 2022|280,923|259,245|520,188||
##
||||Activities||||
|---|---|---|---|---|---|---|
||||undertaken|Support|Total|Total|
||||directly|costs|funds|funds|
||||2023|2023|2023|2022|
||||2|2|2||
|Grants|and|other service contract income-|||||
|Day Care|||191,375||191,375|224,521|
|Attendance||- Day Care|243,367||243,367|168,718|
|Minibus|income - Day Care||95,914||95,914|80,738|
|Grants|and|other service contract income-|||||
|CSS||||46,605|46,605|48,191|
||||530,656|46,605|577,261|520,168|
|Total2|022||473,977|46,191|520,168||
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|||Total|Total|
|---|---|---|---|
|||funds|funds|
|||2023|2022|
|||2||
|Staff costs||387,745|330,833|
|Depreciation||19,981|17,063|
|Other personnel|expenses|5,929|8,926|
|Premises expenses||40,027|41,771|
|Other overheads||2,763|1,993|
|Service expenses||51,165|43,329|
|Office expenses||17,838|17,207|
|Other expenses||277|149|
|Sundry fixed assets||3,741|4,410|
|Transport expenses||5,745|10,496|
|Gain on disposal|of fixed asset|(4,555)||
|||530,656|473,977|
|Analysis of support costs||||
|||Total|Total|
|||funds|funds|
|||2023|2022|
|||2||
|Staff costs||31,598|28,591|
|Depreciation||980|1,700|
|Other personnel|expenses|360|879|
|Premises expenses||2,285|2,458|
|Other overheads||5,814|6,875|
|Service expenses||288|77|
|Sundry fixed assets|||451|
|Auditors
remuneration||5,280|5,160|
|||46,605|46,191|
##
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##
|services of
Staff costs|f1,200(20|22-f1,200)|.|||
|---|---|---|---|---|---|
|||||2023f|2022f|
|Wages and|salaries|||490,055|423,807|
|Social security costs||||41,502|33,007|
|Contribution|to defined|contribution|pension schemes|10,686|9,269|
|||||542,243|466,083|
|Day Care||
|---|---|
|Community|Support Service|
|Fundraising,|Publicity and Finance|
|Governance|of the Charity|
##
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||Freehold|Motor|Fixtures and||
|---|---|---|---|---|
||property
2|vehicles
2|fittings
6|Total
2|
|Cost or valuation|||||
|At 1 April 2022|350,000|23,350|175,512|548,862|
|Additions||52,908|10,629|63,537|
|Disposals||(23,350)||(23,350)|
|At 31 March 2023|350,000|52,908|186,141|589,049|
|Depreciation|||||
|At 1 April 2022|6,000||132,789|138,789|
|Charge for the year|3,000|6,772|12,742|22,514|
|On disposals||(3,405)||(3,405)|
|At 31 March 2023|9,000|3,367|145,531|157,898|
|Net book value|||||
|At 31 March 2023|341,000|49,541|40,610|431,151|
|At31March 2022|344,000|23,350|42,723|410,073|
|15.|Stocks||||||||
|---|---|---|---|---|---|---|---|---|
||||||||2023|2022|
||||||||2||
||Finished|goods|and|goods|for|resale|512|631|
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||||8||
|Due within|one year||||||
|Other debtors|||||181,274|286,295|
|Prepayments||and accrued income|||30,544|40,965|
||||||211,818|327,260|
|Creditors:|Amounts||falling due within one year||||
||||||2023
9|2022f|
|Trade creditors|||||4,215||
|Other taxation||and social security|||10,673|9,567|
|Obligations|under finance lease and hire purchase contracts||||1,479|1,350|
|Other creditors|||||2,790|29,350|
|Accruals and||deferred|income||21,359|27,513|
||||||40,516|67,780|
|Creditors:|Amounts||falling due after more than one|year|||
||||||2023|2022|
||||||C||
|Net obligations||under|finance lease and hire purchase|contracts|4,804||
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|20.|Statement offunds|||||||
|---|---|---|---|---|---|---|---|
||Statement
offunds|- current|year|||||
||||||||Balance at|
||||Balance at 1|||Transfers|31 March|
||||April 2022f|Income
8|Expenditure
2|in/out
2|2023
2|
||Unrestricted
funds|||||||
||Designated
funds|||||||
||South Essex Day Care||25,000||||25,000|
||Property
fund||100,000||||100,000|
||||125,000||||125,000|
||General funds|||||||
||General
Funds||326,158|499,471|(471,763)||353,866|
||General funds re fixed assets||91,691||(28,463)|49,542|112,770|
||||417,849|499,471|(500,226)|49,542|466,636|
||Total Unrestricted|funds|542,849|499,471|(500,226)|49,542|591,636|
||Restricted funds|||||||
||Specific grants and|donations||116,387|(113,760)||2,627|
||Day Centre Purchase||318,382||||318,382|
||Tendring
CVS|||15,843|||15,843|
||Community
Fund - South
Essex Hub||189,058||(86,753)||102,305|
||Improving
Lives Fund||86,106||(45,000)||41,106|
||Minibus purchase||36,000|16,909|(3,367)|(49,542)||
||CBC Realising
ambitions||12,438||(12,438)|||
||||641,984|149,139|(261,318)|(49,542)|480,263|
||Total offunds||1,184,833|648,610|(761,544)||1,071,899|
##
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|Statement offunds|- prior year||||||
|---|---|---|---|---|---|---|
|||||||Balance al|
|||Balance at|||Transfers|31March|
|||I April 2021|Income
f|Expenditure|in/out|2022f|
|Unrestricted
funds|||||||
|Designated
funds|||||||
|South Essex Day Care||25,000||||25,000|
|Property fund||175,000|||(75,000)|100,000|
|||200,000|||(75,000)|125,000|
|Generalfunds|||||||
|General
Funds||321,455|375,205|(403,858)|33,356|326,158|
|General funds re fixed assets||70,671||(20,624)|41,S44|91,691|
|||392,126|375,205|(424,482)|75,000|417,849|
|Total Unrestricted|funds|592,126|375,205|(424,482)||542,849|
|Restricted funds|||||||
|Specific grants and|donations|1,191|156,840|(158,03I)|||
|Day Centre Purchase||318,382||||318,382|
|Big Lottery Fund -South Essex
Hub||33,191||(33,191)|||
|Community
Fund -
Essex Hub|South||234,582|(45,524)||189,058|
|Improving
Lives Fund|||108,606|(22,500)||86,10S|
|Minibus purchase|||36,000|||36,000|
|CBC Realising
ambitions|||12,438|||12438|
|||352,764|548,4SS|(259,246)||641,984|
|Total offunds||944,890|923,671|(683,728)||I,184,833|
##
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|Summary|offunds - cur|rent year|||||
|---|---|---|---|---|---|---|
|||||||Balance at|
|||Balance at 1|||Transfers|31 March|
|||April 2022|Income|Expenditure|in/out|2023|
|||2|2|2|2|2|
|Designated|funds|1251000||||125,000|
|General funds||417,849|499,471|(500,226)|49,542|466,636|
|Restricted|funds|641,984|149,139|(261,318)|(49,542)|480,263|
|||t&184,833|648,610|(761,544)||1,071,899|
##
|||||||Balance at|
|---|---|---|---|---|---|---|
|||Balance at|||Transfers|31March|
|||I April 2021|Income
f|Expenditure|inloutf|2022f|
|Designated|funds|200,000|||(75,000)|125,000|
|General funds||392,126|375,205|(424,482)|75,000|417,849|
|Restricted|funds|352,764|548,466|(259,246)||641,984|
|||944,890|923,67t|(683,728)||1,184,833|
##
|Analysis|of n|et assets between funds - current|year|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||2023|2023|2023|
||||2|6|2|
|Tangible|fixed|assets|112,769|318,382|431,151|
|Current|assets||524,187|161,881|686,068|
|Creditors|due|within one year|(40,516)||(40,516)|
|Creditors|due|in more than one year|(4,804)||(4,804)|
|Total|||591,636|480,263|1,071,899|
##
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##
||Analysis of net as|sets|betwe|en f|unds|- pri|or|yea|r|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Unrestricted||Restricted|Tctsf|
||||||||||||funds|funds|funds|
||||||||||||2022|2022|2022f|
||Tangible fixed assets||||||||||91,691|318,382|410,073|
||Current assets||||||||||465,000|377,540|842540|
||Creditors due within|one year|||||||||(13,842)|(53,938)|(67,780)|
||Total||||||||||542,849|641,984|1,184,833|
|23.|Reconciliation
of|net|movement||in funds to|||net|cash flow|from|operating|activities||
|||||||||||||2023
2|2022f|
||Net
income/expenditure||for|the|year|(as||per|Statement|of|Financial|||
||Activities)|||||||||||(112,934)|239,943|
||Adjustments
for:|||||||||||||
||Depreciation
charges|||||||||||22,514|21,814|
||Dividends,
interests|and rents||from investments||||||||(2,244)|(132)|
||Loss/(profit)
on the|sale of fixed assets||||||||||(4,555)||
||Decrease
in stocks|||||||||||119|541|
||Decrease/(increase)|in|debtors|||||||||115,442|(256,799)|
||Increase/(decrease)|in|creditors|||||||||(22,450)|21,020|
||Net cash provided|by/(used||in) operating|||activities|||||(4,118)|26,387|
|24.|Analysis of cash and||cash equivalents|||||||||||
|||||||||||||2023|2022|
|||||||||||||2||
||Cash in hand|||||||||||473,738|514,649|
||Total cash and cash equivalents|||||||||||473,735|514,649|
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||||2023|2022|
|---|---|---|---|---|
||||2||
|Not later than||1 year|41,869|53,913|
|Later than|1 year and not later than 5years||35,969|77,838|
||||77,838|131,751|
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||||||2023f|2023
2|2022f|2022f|
|---|---|---|---|---|---|---|---|---|
|Gross income in the|reporting|||period||648,610||923,671|
|Less:|||||||||
|Cost ofgenerating|voluntary|||income|||||
|Wages|||||111,775||97,503||
|Social security|||||8,681||7,226||
|Pension|||||2,445||2, 130||
|Other personnel
expenses|||||1,728||1,204||
|Premises
and insurance||expenses|||28,863||26,542||
|Other overheads|||||903||738||
|Service expenses|||||1,859||1,000||
|Office expenses|||||8,219||7458||
|Funraising
promotion|costs||||1,775||1,435||
|Fundraising
events|||||15,951||12,597||
|Other expenses|||||412||103||
|Depreciation
of tangible||assets|||1,554||3,051||
|Cost ofgoods sold|||||119||2,273||
|||||||184,284||163,560|
|Charitable
Activities|||||||||
|Wages|||||350,162||300,789||
|Social security|||||30,004||23,330||
|Pension|||||7,578||5,514||
|Other personnel
expenses|||||5,929||5,925||
|Premises and insurance||expenses|||40,027||41,771||
|Other overheads|||||2,763||1,993||
|Sundry fixed assets|||||3,740||4,410||
|Service expenses|||||51,165||43,329||
|Transport expenses|||||5,745||10,496||
|Office expenses|||||17,838||17,207||
|Other expenses|||||278||150||
|Depreciation
of tangible||fixed assets|||19,980||17,053||
|Gain on disposal of|tangible||fixed asset||(4,555)||||
|||||||530,654||473,978|
|Governance costs|||||||||
|Wages|||||28,118||25,514||
##
##
|||||2023
2|2023
2|2022f|2022|
|---|---|---|---|---|---|---|---|
|Social security||||2,817||2,451||
|Pension||||663||625||
|Auditors
remuneration||||5,280||5,180||
|Other personnel|expenses|||360||879||
|Premises and insurance||expenses||857||1,008||
|Other overheads||||5,815||8,875||
|Sundry fixed assets||||||451||
|Service expenses||||288||77||
|Office expenses||||1,428||1,450||
|Depreciation
of|tangible|fixed assets||980||1,700||
||||||46,606||46,190|
|Total expenditure|||||761,544||683,728|
|Net (expenditure)/income||before taxatlon|for the|||||
|reporting
period|||||(112,934)||239,943|
|Tax payable||||||||
|Net (expenditure)/income||for the reporting|period||(112,934)||239,943|
|(Deficit)/Surplus|for the|reporting
period|||(112,934)||239,943|
|Surplus brought|forward|at 1 April 2022|||1,184,833||944,890|
||||||1,071,899||1,184,833|
|The notes on pages 27to||45 form part ofthese financial||statements.||||