2023-03-31-accounts

						Page
Trustees' annual report (incorporating			the	director's	report)
Independent	examiner's report to the		trustees			10
Statement	of financial activities	(including		income and
expenditure	account)					12
Statement	offinancial position					13
Statement	ofcash flows
Notes to the financial statements						16

					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	2	2	2	2
Income and endowments
Donations and legacies			4	142,382	95,152	237,534	219,685
Charitable activities			5	508,805	11,743	520,548	469,714
Other trading activities			6	25,519		25,519	12,643
investment income			7	3,785		3,785	1,790
Total income				680,491	106,895	787,386	703,832
Expenditure
Expenditure on raising funds:
Costs of raising donations		and	legacies	14,091	1,630	15,721	3,202
Investment management		costs		1,112		1,112	1,170
Expenditure on charitable	activities		8,9	687,485	86,172	773,657	707,836
Total expenditure				702,688	87,802	790,490	712,208
Net gains/(losses) on investments			11	(8,307)		(8,307)	9,620
Net (expenditure)/income				(30,504)	19,093	(11,411)	1,244
Transfers between funds				8,243	(8,243)
Net movement in funds				(22,261)	10,850	(11,411)	1,244
Reconciliation offunds
Total funds brought forward				918,937	11,181	930,118	928,874
Total funds carried forward				896,676	22,031	918,707	930,118

31 March 2023
					2023	2022
				Note		2
Fixed assets
Tangible fixed assets				17	714,791	713,539
Investments				18	156,489	163,679
					871,280	877,218
Current assets
Debtors				19	68,408	119,351
Cash at bank and	in	hand			106,665	61,644
					175,073	180,995
Creditors: amounts		falling	due within one year	20	27,646	28,095
Net current assets					147,427	152,900
Total assets less	current		liabilities		1,018,707	1,030,118
Creditors: amounts		falling	due after more than one year	21	100,000	100,000
Net assets					918,707	930,118
Funds ofthe charity
Restricted funds					22,031	11,181
Unrestricted funds					896,676	918,937
Total charity funds				25	918,707	930,118

Year ended 31 March 2	023
			2023	2022
			2
Cash flows from operating	activities
Net (expenditure)/income			(11,411)	1,244
Adjustments for:
Depreciation of tangible fixed	assets		9,921	12,427
Government grant income				(9,155)
Net gains/(losses) on investments			8,307	(9,620)
Dividends, interest and rents	from investments		(2,230)	(1,633)
Other interest receivable and	similar income		(1,555)	(157)
Accrued income			(7,000)	(33,357)
Changes in:
Trade and other debtors			50,944	(36,477)
Trade and other creditors			6,551	(22,368)
Cash generated from operations			53,527	(99,096)
Interest received			1,555	157
Net cash from/(used in) operating activities			55,082	(98,939)
Cash flows from investing	activities
Dividends, interest and rents	from investments		2,230	1,633
Purchase of tangible assets			(11,173)	(27,359)
Purchases of other investments			(2,230)	(1,633)
Proceeds from sale of other	investments		1,112	1,170
Net cash used in investing activities			(10,061)	(26,189)
Cash flows from financing	activities
Government grant income				9,155
Net cash from financing activities				9,155
Net increase/(decrease) in	cash and cash	equivalents	45,021	(115,973)
Cash and cash equivalents	at beginning	ofyear	61,644	177,617
Cash and cash equivalents	at end of year		106,665	61,644

			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2023
			2			2
Donations
Donations			13,507	5,227		18,734
Legacies
Legacies			94,207			94,207
Grants
Grants			33,445	89,925	123,370
Government	grant	income
Subscriptions
Memberships			1,223			1,223
			142,382	95,152	237,534
			Unrestricted	Restricted	Total Funds
			Funds	Funds		2022
				2		2
Donations
Donations			17,573	2,963		20,536
Legacies
Legacies			68,026			68,026
Grants
Grants			28,830	92,028	120,857
Government	grant	income		9,155		9,155
Subscriptions
Memberships
			115,540	104,146	219,685

Charitable	activitie	s
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
					2
Day opportunities			69,369		69,369
Community	support	services	391,243	10,743	401,986
Advice, information		and advocacy	48,193	1,000	49,193
			508,805	11,743	520,548
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
Day opportunities			51,856		51,856
Community	support	services	368,247		368,247
Advice, information		and advocacy	49,611		49,611
			469,714		469,714

			Unrestricted	Total	Funds	Unrestricted	Total	Funds
			Funds		2023	Funds		2022
			6		2	2
	Fundraising	events	25,519		25,519	12,643		12,643
7.	Investment	income

Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
		' 2	2	2
Income from listed investments	2,230	2,230	1,633	1,633
Bank interest received	1,555	1,555	157	157
	3,785	3,785	1,790	1,790

Expenditure on ch	aritable activities by fu	nd type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
			2	2
Day opportunities		24,243	54,639	78,882
Community support	services	358,780	15,279	374,059
Advice, information	and advocacy	46,429	11,429	57,857
Support costs		258,033	4,825	262,859
		687,485	86,172	773,657
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
			2	2
Day opportunities		19,420	36,489	55,909
Community support	services	336,887	27,096	363,983
Advice, information	and advocacy	51,180	54	51,233
Support costs		203,094	33,617	236,711
		610,581	97,256	707,836

Expenditure	on ch	aritable activities	by activity typ	e
			Activities
			undertaken		Total funds	Total fund
			directly	Support costs	2023	2022
				2	2	6
Day opportunities			78,882	63,443	142,325	107,200
Community	support	services	374,059	158,481	532,540	520,772
Advice, information		and advocacy	57,857	23,677	81,534	73,236
Governance	costs			17,258	17,258	6,628
			510,798	262,859	773,657	707,836

10.	Analysis of	su	pp	ort c	osts
									Advice,
						Community			information
					Day			support	and	Governance
				spportunities				services	advocacy		costs		Total 2023	Total 2022
															2
	Staff costs				25,379			123,976	18,611	12,188			180,154	150,901
	Premises				15,169			3,992	407				19,568	19,759
	Finance costs				33			159	24		5,070		5,286		240
	Expenses				158			773	116				1,047		967
	Operating costs				232			1,131	170				1,533		8,361
	Central costs				3,937			19,232	2,887				26,056	23,787
	Maintenance				17,332			3,341	580				21,253	16,077
	Training				76			373	56				505		211
	Depreciation				1,127			5,504	826				7,457		9,780
					63,443		-158,481		23,677	17,258			262,859	230,083
11.	Net gains/(losses)			on	investments
								Unrestricted Total Funds				Unrestricted		Total	Funds
									Funds	2023			Funds		2022
										2					2
	Gains/(losses)		on	listed	investments				(8,307)	(8,307)			9,620		9,620
12.	Net (expenditure)/income
	Net (expenditure)/income				is stated		after charging/(crediting):
													2023		2022
													6		2
	Depreciation	of	tangible		fixed assets								9,921	12,427
13.	Auditors remuneration
													2023		2022
													2
	Fees payable	for		the audit ofthe		financial statements									2,580
	Fees payable	to the charity's auditor						and its	associates for other		services:
	Other non-audit		services												1,500

					2023	2022
					2	2
Fees payable		to the independent		examiner for:
Independent	examination		ofthe	financial statements	2,000
Other financial		services			1,610
					3,610

Staff cos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2023	2022
				2	2
Wages and salaries				579,843	534,128
Social security costs				28,698	22,626
Employer	contributions	to pension	plans	22,182	21,786
				630,723	578,540

The avera	ge number
2023	2022
No.	No.
22	22

Tangible fixed assets
	Freehold	Fixtures and	Motor User defined
	property	fittings	vehicles	asset	Total
	2		6		2
Cost
At 1 April 2022	695,083	9,857	8,637	34,357	747,934
Additions	7,362	2,695		1,116	11,173
Disposals		(911)		(1,269)	(2,180)
At 31 March 2023	702,445	11,641	8,637	34,204	756,927
Depreciation
At 1 April 2022		4,916	6,478	23,001	34,395
Charge for the year		1,789	2,159	5,973	9,921
Disposals		(911)		(1,269)	(2,180)
At 31 March 2023		5,794	8,637	27,705	42,136
Carrying amount
At 31 March 2023	702,445	5,847		6,499	714,791
At 31 March 2022	695,083	4,941	2,159	11,356	713,539

		Listed
		investments
		8
Cost or valuation
At 1 April	2022	163,679
Additions		2,230
Disposals		(1,112)
Fair value	movements	(8,308)
At 31 March 2023		156,489
Impairment
At 1 April	2022 and 31 March 2023
Carrying	amount
At 31 March 2023		156,489
At 31 March 2022		163,679

19.	Debtors
					2023	2022
					2
	Trade debtors				64,088	55,932
	Prepayments	and	accrued income		3,320	2,851
	Other debtors				1,000	60,568
					68,408	119,351
20.	Creditors: amounts			falling due within one year
					2023	2022
					2
	Trade creditors				9,717	4,098
	Accruals and	deferred		income	7,479	11,339
	Social security	and	other taxes		6,495	9,805
	Other creditors				3,955	2,853
					27,646	28,095
21.	Creditors: amounts			falling due after more than one year
					2023	2022
					f	2
	Social investment		loan		100,000	100,000
22.	Deferred income
					2023	2022
					2	2
	At 1 April 2022				3,140

24.	Government	Government		grants	grants	grants
	The amounts			recognised			in the	financial statements			for government		grants are		as follows:
														2023		2022
														2
	Recognised		in	income		from donations			and legacies:
	Government		grants		income											9,155
25.	Analysis	of	charitable				funds
	Unrestricted			funds
							At							Gains	and	At
					1 Apr 2022				Income	Expenditure		Transfers		losses 31		Mar 2023
											2				2
	General	funds				298,736		680,491		(702,688)		8,243		(8,307)		276,475
	Fixed Assets					620,201										620,201
						918,937		680,491		(702,688)		8,243		(8,307)		896,676
							At							Gains	and	At
					1 Apr 2021				Income	Expenditure		Transfers		losses 31		Mar 2022
									2		6					2
	General	funds				301,572		599,687		(614,953)		2,810		9,620		298,736
	Fixed Assets					598,608						21,593				620,201
						900,180		599,687		(614,953)		24,403		9,620		918,937
	Restricted funds
							At							Gains	and	At
					1 Apr 2022				Income	Expenditure		Transfers		losses 31		Mar 2023
									2				2			2
	Capital Projects						5,752		2,491			(8,243)
	Dementia	Carer
	Support						3,333		28,184	(19,684)						11,833
	Hardship	and
	Amenity						1,263		541		(196)					1,608
	Furlough	scheme
	Infection	control
	and COVID		safety
	Information/Advic
	e								11,428	(11,428)
	Men in Sheds								28,331	(28,331)

Yea	r ended 31 March	2023
25.	Analysis of charitable	funds	(condnued)
	Social Support	833		3,020	(3,853)
	Wellbeing Exeter			12,603	(12,603)
	Community
	Activities			5,237	(5,237)
	David Recovery
	Fund
	Cost of living
	crisis fund			10,000	(3,077)			6,923
	Handyperson
	fund			5,060	(3,393)			1,667
		11,181		106,895	(87,802)	(8,243)		22,031
		At					Gains and	At
	1 Apr 2021			Income	Expenditure	Transfers	losses 31	Mar 2022
		2			2			2
	Capital Projects	28,061		2,000	(716)	(23,593)		5,752
	Dementia Carer
	Support			17,153	(13,820)			3,333
	Hardship and
	Amenity	633		630				1,263
	Furlough scheme			9,155	(9,155)
	Infection control
	and COVID safety			6,152	(6,152)
	Information/Advic
	e			12,200	(12,200)
	Men in Sheds			28,310	(27,500)	(810)
	Social Support			14,151	(13,318)			833
	Wellbeing Exeter			7,614	(7,614)
	Community
	Activities			3,214	(3,214)
	Covid Recovery
	Fund			3,567	(3,567)
	Cost of living
	crisis fund
	Handyperson
	fund
		28,694		104,146	(97,256)	(24,403)		11,181

26.	Analysis of net a	sse	ts between funds
				Unrestricted		Restricted	Total Funds
					Funds	Funds	2023
							2
	Tangible fixed assets				714,790		714,790
	Investments				156,489		156,489
	Current assets				153,043	22,031	175,074
	Creditors less than	1	year		(27,646)		(27,646)
	Creditors greater than		1 year		(100,000)		(100,000)
	Net assets				896,676	22,031	918,707
				Unrestricted		Restricted	Total Funds
					Funds	Funds	2022
					2	2
	Tangible fixed assets				713,539		713,539
	Investments				163,679		163,679
	Current assets				169,814	11,181	180,995
	Creditors less than	1	year		(28,095)		(28,095)
	Creditors greater than		1 year		(100,000)		(100,000)
	Net assets				918,937	11,181	930,118
27.	Analysis of changes		in net debt
							At
				At	1 Apr 2022	Cash flows	31 Mar 2023
							2
	Cash at bank and	in hand			61,644	45,021	106,665