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2023-03-31-accounts

Page No.
1 —10 Report ofthe Trustees
11 —14 Independent
Auditor's
Report
15 Statement ofFinancial Activities
16 Balance Sheet
17 Cash Flow Statement
18-30 Notes to the Financial Statements

YEAR ENDED 31~MARCH 20 23
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note 2023 2022
Income and endowments
from:
Donations
and Legacies
3 335,952 146,671 482,623 436,728
Covid 19Support 3 200,640
Capital Funds 3 20 302,500 302,520 137,011
Charitable
Activities
4 412,611 412,611 442,666
Retail and Other Activities 5 453,823 453,823 411,303
Investment
Income
6 5@01 5@01 1,719
Other Income 14@44 14@44 1,071
Total Income 1/22,051 449,171 1,671/22 1,631,138
Expenditure on:
Raising
Funds
Retail 278,754 10,683 289,436 280,143
Fundraising 223259 7577 230037 214 553
502,013 18,260 520873 494,696
Charitable
Activities
Therapy Provision 800285 188,165 988,450 1,016,569
Administration
and Governance
9 224,457 3,788 22Sf45 224,208
Total Expenditure 1,526,755 2102,13 1,736,968 1,735,473
Net Income/(Expenditure) (304,704) 238,958 (65,746) (104,335)
Transfers
Between Funds
Net movement
in funds
(304,704) 238,958 (65,746) (104,355)
Total Funds at 1"April 2022 1,849,703 1,828@77 3,678,080 3,782,415
Total Funds at 31"March 2023 1/44,999 2,067/35 3,612@34 3,678,080
Note Note 2023 2022
Cash generated
from / (used in)
operating
activities 21 (4485) (214,698)
Cash flows from investing
activities
Investment
income — Interest receivable
59301 1,719
Purchase oftangible
fixed assets
(338,718) (347,894)
(333,417) (346,175)
Increase / (decrease) in cash and cash equivalents in the year (337,802) (560,873)
Cash and cash equivalents
at the beginning ofthe year
1/44,452 1,805,325
Total cash and cash equivalents at the end ofthe year 906,650 1,244,452

3. INCOME FROM DONATIONS INCOME FROM DONATIONS INCOME FROM DONATIONS AND LEGACIES
2023 2022
Donations
and Legacies
Legacies 2,409
Moondance
Foundation
50,000 50,000
Moondance
Foundation
(Therapist) 48,028
Hodge Foundation 31,711
Slater and Gordon 36,000 36,000
Mowgli Street Food 20,840 12,158
Garfield Weston 5,000
Waterloo Foundation 10,000
Lottery Community Fund 10,000 41,509
WCVA TSRF3 28,788
Harding
Evans
11,859
StJoseph Hopsital 10,000
Other Trust and Corporate 100,630 87,371
Other Private Donations 164,069 162,979
Covid 19Support
Local Authority
Grants
12,000
CJRS Grant 8,143
Welsh Government 15,000
Lottery Community Fund 16,084
Moondance
Foundation
(Therapist) 41,398
WCVA VSRF 43,335
WCVA TSRF2 64,680
Capital Funds
Bradbury
Foundation
300,000
StJames Place 2,500
Other Donations 20 12,011
Garfiekl Weston 75,000
Ghmorgan
GVS
10,000
National Lottery 10,000
Shter and Gordon 20,000
Hugh James 10,000
785,143 774,379

2023 2022
Local Health Authorities 332,761 341,419
Therapy Courses 48,276 66,025
Challenges
& Fundraising
Activities 31,574 35/22
412,611 442,666

5. RETAIL AND OTHER TRADING AC TIVITIES
2023 2022
Retail Shop Sales 390,787 334,346
Retail Online Sales 17,504 11/51
Retail Rag 18,066 20,369
Retail Gift Aid 22,400 42,119
Other 5,066 3/18
453,823 411,303
6. INVESTMENT INCOME
2023 2022
Bank Deposit Interest 5/01 1,719

7. EXPENDITURE ON RAISING FUN DS
Total Total
Unrestricted Restric ted 2023 2022
Retail
Retail StaffCosts 161,575 161,574 163,975
Retail Costs 113+71 10,683 124,054 110,805
Retail Direct Costs 3,808 3,808 5/63
278,754 10,683 289,436 280,143
Total Total
Unrestricted Rcstrictcd 2023 2022
Fund~hiug
Fund Raising StaffCosts 147,601 147,602 131487
Fund Raising Direct Costs 19,471 19,471 29/21
Establishment 17,23? 17,232 13,507
Stationery,
Telephone &IT
14,694 14,694 13,929
Other Costs 5,686 5,686 3,658
Depreciation 18,575 7,577 26,152 21,846
Loss on Tangible Fixed Assets 605
223,259 7,577 230,837 214,553
8. EXPENDITURE ON CHARITABLE ACTIVITIES
Total Total
Unrestricted Restricted 2023 2022
StaffCosts 584,567 138,357 722,924 799,963
Establishment 60,315 60,315 47/75
Direct Costs 16,044 16,044 21,756
Professional Fees 24,536 11,936 36,472 37,400
Stationery,
Telephone &IT
37@91 37,391 34,868
Training 13,900 13,900 9/34
Travel and Accommodation 17,460 17,460 14,757
Other Costs 11,725 11,725 11,553
Depreciation 34,347 37,872 72,219 39,763
800,285 188,165 988,450 1,016,569

9. EXPENDITURE ON ADMIN ISTRATION
AND GOVERNANCE
Total Total
Unrestricted Restricted 2023 2022
StaffCosts 189,905 189,905 159,075
Establishment 8,617 8,617 6,754
Auditors
Remuneration
9,000 9,000 9,000
Stationery,
Telephone 4
IT 10,473 10,473 10,887
Other Costs 1,011 1,011
Depreciation 5,451 3,788 9,239 38,492
224,457 3,788 228,245 224/08
10. STAFF COSTS
1he cost ofemploying staffwas:
2023 2022
Wages and Salaries 1,034,765 1,062,046
Social Security Costs 100,117 95,215
Pension Costs 87,123 97,239
1222 005 1 254 500
age weekly num ber ofemployees
during the
year was:
2023 2022
Fundraising and Publicity (lnc. Retail) 16 17
Management and Administration 9 8
Therapy 15 15
40 40

Freehold Fixtures & Therapy IT Total
Property Equipmcnt Equipment Equipment
Cost
At
1 April 2022
2,480,756 170,475 99,630 158,518 2,909,379
Additions 310,021 10,336 18,362 338,718
Disposals
At 31 March 2023 2,790,777 180,811 99,630 176,880 3,248,097
Dcprcciation
At 1 April 2022 42,313 130,590 83,230 87,523 343,656
Charge for the year 52,536 11,747 4,811 38,517 107,610
Disposals
At 31 March 2023 94,849 142,337 88,041 126,040 451,266
Net BookValue
At 31March 2023 2,695,928 38,473 11,589 50,840 2,796,831
At 31March 2022 2,438 443 39,885 16,400 70995 2,565,723
26

DEBTORS
2023 2022
f
LHB Funding
Due
4,667 6,370
Accrued Income (Courses and Events) 21,005 19,234
Gift Aid 8,344 43,384
Retail Rents Prepaid 7,983 7,739
Retail Rag Collection 5,074 3,734
Other Debtors & Prepayments 43,331 36,006
VAT 3452
93856 116467

CREDITORS: Amounts
falling due within one yea
r
2023 2022
Trade Creditors 27,219 38,263
Social Security &Other Taxes 4,378
Audit &Accountancy 9,000 9,000
Deferred Income 132,256 106,934
Other Creditor &Accruals 23 194 98 741
191669 257 316

2023 2022
Brought forward at 1 April 106,934 234,425
Released in the year (85,721) (234,425)
Deferred in the year 111,043 106,934
Carried forward at 31 March 132256 106934
Balance Movement in Year Balance
01/04/2022 Incoine Expenditure 31/03/2023
Fixed Assets Pro Funds
Various Property Grants 184,388 (3,757) 180,631
Welsh Government
Grant
Property 1,472,500 (30,000) 1,442,500
Gfamorgan GVS 9,950 (200) 9,750
Lottery Awards 9,817 (200) 9,617
Garfield Weston Phase 2 75,000 (1,500) 73,500
Bradbuty
Foundation
300,000 (3,093) 296,907
StJames Place Charitable Foundation 2,500 (38) 2,462
1,751,655 302,500 (38,788) 2,015467
Fixed Asset
ui ment
Funds
Sundry Small Specific Grants 10,960 (2,192) 8,768
Booster (Children
inNeed)
508 (270) 238
Audio visual equipment
(Welsh Government)
16,104 (8,333) 7,771
27,572 10,795 16,777
Better Sta
Better Future
Funds
Masonic Charitable
Foundation
19,800 (4,950) 14,850
Simon Gibson Charitable Trust 3,000 (3,000)
Florence Shute Millennium Trust 2,000 (2,000)
Hospital Saturday
Fund
2,000 (2,000)
26,800 - 11,950 14,850
Prima
Stc
Fund
Hodge Foundation 31,801 (31,801)
Children
in Need Fund
Escapades 24,439 (24,439)
Hemi Camp 9,978 9,978
Uplift 500 (500)
34,917 (24,939) 9,978
Moondancc
Fund
Therapist
Funding
753 47,275 (48,028)
WCVA Third Sector Resilience Fund 3
ECommerce
Devebpment
28,788 (24,338) 4,450
Other Restricted
Funds
Sick CMdren
in Wales Trust -
Van Hire 16,596 (10,683) 5,913
Sir Jules Thorn Charitable Trust- Family Support 2,500 (2,500)
Neumark
Foundation - Therapy North Wales
1,458 (1,458)
C3SC - Unpaid Carers Grant 1,933 (1,933)
C3SC - HAU Third Sector Youth Voice Wales 3,000 (3,000)
16,596 8,891 (19,574) 5,913
1,828,377 449,171 (210,213) 2,067435

6.UNREST RICTED DES IGNATED FUNDS
Balance at Tfr General Balance
01.04.22 Reserves Expenditure 31.03.23
f,
Contingency Fund 300,000 300,000
Legacy Fund 17,976 (12,000) 5,976
Charity Development 987,895 (147,939) 839,956
1,305,871 (159,939) 1,145,932

ANALYSIS OFNET ASSETSB ETWEEN FUNDS
Tangible Fixed Net Current
Assets Assets Total
RESTRICTED FUNDS 2,015467 51,968 2,067435
UNRESTRICTED FUNDS 781,464 763,535 1/44,999
2,796,831 815,503 3,612@34

31 March 2023 the Charity had commitments
under
non-cancellable
operating
lease
s as follow
2023 2022
Payments Due
Within One Year 7,500 15,000
Between One and Five Years 7,500
7,500 22,250

2023 2022
Net movement
in funds
(65,746) (104,335)
Add back:
Depreciation 107,610 100,101
Loss on disposal oftangible fixed assets 605
Deduct:
Investment
income
(5,301) (1,719)
Decrease/(Increase) in stocks 2,087 (5,420)
Decrease/(Increase) in debtors 22,611 (23,693)
Increase/(Decrease) in credtiros (65,647) (180,237)
Net cash generated from/(used in) operating activities 4385 214698