##
##
##
##
|||||||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|
##