2021-11-30-accounts

Reconcilia	tion of net move		ment	in	funds to net	cash flow	from operating ac	tivities
							2021	2020
							E	E
Net movement in funds							(239)	(2,782)
Add back	depreciation						15,254	13,535
Decrease/(increase) in debtors							(402)	475
Increase/(decrease) in creditors							(2,629)	4,259
Net cash	used in operating		activities				11,984	15,487
Cash flows from investment			activities:
Purchase	offixed assets						(34,375)
Net cash	provided by investing			activities			(34,375)
Increase/(decrease) in cash			and	cash equivalents		during	(22,391)	15,487
the year
Cash and	cash equivalents	brought			forward		41,130	25,643
Cash and	cash equivalents		carried		forward		18,739	41,130

angible fixed assets and		de	preciation
Fixed assets are included		in	the accounts	at net book value. Additions					ofa	single	item or	a group
of similar assets exceeding		F500, are capitalised at cost (valuation					for		donated assets).
Depreciation is provided	to write offthe cost less the estimated					residual			value of		tangible	fixed
assets over their estimated		useful lives as		follows:-
Freehold Land					0% on cost
Building Improvement					5% on cost
Freehold Buildings					2.5% on cost
Phase III					2.5% on cost
Fixtures & Fittings					20% on cost
Land is not being depreciated			on the basis	it does	not have a limited			useful		life.

					Unrestricted	Total	Unrestricted	Unrestricted	Total
2	INCOME FROM CHARITABLE		ACTIVITIES		Funds f	2021f	Funds f		2020f
	Rents Receivable				20,517	20,517	19,219		19,219
	Contribution	to Service Charges			6,695	6,695	6,529		6,529
	Gift Aid				638	638
					27,850	27,850	25,748		25,748
3	NET INCOMING RESOURCES		FOR THE YEAR			2021f			2020 f
	The Operating Surplus/(Deficit)		is stated after charging:
	Depreciation	on Owned Assets				15,254			13,535
	Independent	Examination				481			456
4	EXPENDITURE ON CHARITABLE			ACTIVITIES
					Centre	2021	Centre		2020
					Costs	Totalf	Costs F		Totalf
	Waste Bin &	Collection						352	352
	Light, Heat &Water				8,378	8,378	9,116		9,116
	Repairs & Maintenance				2,841	2,841	5,134		5,134
	Insurance				3,910	3,910	3,806		3,806
	Depreciation				15,254	15,254	13,535		13,535
	Miscellaneous				414	414
	Fundraising	Costs			36	36		36	36
	Governance	Costs			481	481		456	456
					31,314	31,314	32,435		32,435
	Restricted Funds					4,504			2,821
	Unrestricted	Funds				26,810			29,614
						31,314			32,435
5	ALLOCATION OF GOVERNANCE			AND SUPPORT COSTS
					General
					Support	Governance f	Total 2021 f		Total 2020 F
	Accountancy					481 481		481 481	456 456

FIXED ASSETS
			Fixtures	&	Freehold	Freehold	Building
			Fittings		Landf	Buildings E	Improvements F	Phase III F	Total
COST
Balance at 01 December	2020		11,649		30,000	430,000		111,396	583,045
Additions							34,375		34,375
Balance at 30 November	2021		11,649		30,000	430,000	34,375	111,396	617,420
DEPRECIATION
Balance at 01 December	2020		11,649		-	381,167		55,700	448,516
Charge for the year						10,750	1,719	2,785	15,254
Balance at 30 November	2021		11,649			391,917	1,719	58,485	463,770
NET BOOK VALUE
Balance at 30 November	2021				30,000	38,083	32,656	52,911	153,650
Balance at 30 November	2020				30,000	48,833		55,696	134,529
DEBTORS & PREPAYMENTS
								2021	2020
								F	f
Debtors								4,033	3,671
Prepayments and accrued		income						727 4,760	687 4,358
All debtors and prepayments		related	to unrestricted		funds.
BANK &CASH								F	L
Bank Accounts								18,734	41,095
Petty Cash								5 18,739	35 41,130
CREDITORS: AMOUNTS		FALLING	DUE WITHIN		ONE YEAR			F	F
Loan								61,576	61,576
Deferred Income								5,000	5,000
Accruals								3,028	5,657
								69,604	72,233

11 12	BANK &CASH Bank Accounts Petty Cash CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Loan Deferred Income Accruals

											Balance
				Balance at							at
				01.12.20 f	Incoming f	Transfers f			Outgoing		30.11.21 f
Stable Fund - capital				43,651					(2,785)		40,866
Donations -window		repair		13							13
Donations - Roof Fund				3,869	3,225				(1,719		5,375
				47,533	3,225				4,504)		46,254
UNRESTRICTED FUNDS
General Funds				(30,627)	27,850	(27,281)			(16,060)		(46,118)
General Funds	-capital			90,878		27,281			10,750)		107,409
				60,251	27,850				26,810)		61,291
TOTAL FUNDS				107,784	31,075				(31,314)		107,545
											Balance
				Balance at							at
Previous Year:				01.12.19	Incoming f	Transfers f.			Outgoing F		30.11.20 f
Stable Fund —capital				46,436					(2,785)		43,651
Donations- window		repair		13							13
Donations - Roof Fund					3,905				36)		3,869
				46,449	3,905				2,821		47,533
UNRESTRICTED FUNDS
General Funds				(37,511)	25,748				(18,864)		(30,627)
General Funds	—capital			101,628					10,750		90,878
				64,117	25,748				29,614		60,251
TOTAL FUNDS				110,566	29,653				(32,435)		107,784
Purposes ofRestricted			Funds
Stable Fund				for the Stable Building Project Appeal
				The balance	of this fund is represented		by	fixed assets.
Roof Fund				For the roof fund. The balance of this fund				is	represented	by fixed
				assets.

		Unrestricted	Restricted		Unrestricted	Restricted
		Funds f	Funds f	Total 2021 f	Fundsf	Funds	Total 2020
Tangible	Fixed Assets	107,409	46,241	153,650	90,878	43,651	134,529
Current	Assets	23,486	13	23,499	41,606	3,882	45,488
Current	Liabilities	(69,604)		69,604)	(72,233		72,233
		61,291	46,254	107,545	60,251	47,533	107,784

	significantly impact on the fin	ancial statements as presented.
18	FINANCIAL INSTRUMENTS		2021	2020
	Financial instruments comprise a loan		Totalf	Total E
	Public benefit concessionary	Loan	61,576	61,576
			61,576	61,576

		(FOR MANAG	EMENT INFORMATION ONLY)
			2021		2020
INCOME
Other Income:
Rents Receivable				20,517		19,219
Service Charges	Receivable			6,695		6,529
Donations				3,225		3,905
Gift Aid				638
				31,075		29,653
EXPENDITURE
Waste Bin &Collection					352
Insurance			3,910		3,806
Light, Heat &Water			8,378		9,116
Repairs & Maintenance			2,841		5,134
Depreciation			15,254		13,535
Professional Fees			414
Just Giving Fundraising		Costs	36		36
Accountancy			481		456
				31,314		32,435
Surplus/(Deficit)	for the Year			(239)		2,782