Reglstered number.. 02753S67 Charity number: 1015731 THe JONN MCNEILL OPPORTUNITY CENTRE (A COMPANY LIMITED BY GUARANTeE) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 'AEF7YVTL* 1311112025 COMPANIES HOUSE A12
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KEY ACCOUNTING SERVICES Kty Accounting SeThiees (Sdi5bury) Ltd ICPA Penbryn Ho, 5 Hilltop BwinEs5 Park Devhze$ Rood Saliry Wiltshir¢ SP3 4UF
The John McNelll Opportunity Centre Trustees, Report and Financial Statements For The Year Ended 31 March 2025 Contents Page Reference ond administrative details of the charity, its trustees and advisers Trustees. report Trustees. responslbllities statement Independent examiners, report 5-6 Statement of financlal actlvities Balance sheet Note5 to the financlal statements 9-14
The John M¢Neill Opportunity Centre Rehrence and Admlnistrative Detall$ of the Company* Its Trugte•s and Advisers For The Year Ended 31 March 2025 Trustees Mrs Suzanna Pearce (appointed 26 September 2024) Mrs Michele Emerlck. Secretary (appolnted 20 November 2024) Mr Michael Milne Mrs Gillian Silman Mrs Camlyn Port Mrs Hannah McKie (resl9ned 31 August 2024) Mrs Louise Hatch (resigned 31 August 2024) Mrs Fiona Osmond (resigned l December 2024) Company numb•r 02753567 Charlty numbar 1015731 Reglst•r•d offlc• The John McNelll Centre Odstock Road Salisbury Wilts SP2 8BG Company secretary Mrs Mlchelè Emerlck Indep•nd•nt ¢¥amln•r• Key Accountin9 Services (Sallsburyl Ltd ICPA Penbryn House, 5 Hilltop Buslness Park Devlzes Road Salisbury Wlltshlre SP3 4UF Bankers The Co-operative 8ank PLC l Balloon Street Manchester M60 4EP Pa8¢ 1
Tha john McHelll Opportunlty Centr• Trustee5' Report For The Year Ended 31 Mar¢h 2025 The Trustees present their Annual Report together with the financial statements of the Company for the period l April 2024 to 31 March 2025. The Trustees confirm that the Annual Report and financial statements of the Company comply with the current statutory requlrements, the requirements of the company's governing document and the provlsions of the Statement of Recommended Practice <SORP), applicable to charities preparing their accounts in accordance with the Financial Reportin9 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) as amended by Update Bulletin l (effective I January 2015). Since the Company qualifies as small under section 383, the strateglc report requires of medium and large companies under The Companies Act 2006 (Strategic Report and Directovs Report) Regulations 2013 is not Quired. Objertives and Activities POUC.IES AND OBJECTIVES The prlnclpal objettlves of the charlty are to provlde speclalist therapy. educatlon and interventions for children under the age of 5 with special needs and dlsabilitoes and to provide support and information to parents and carers. At an Ofsted inspection in May 2022 the centre was classed as Outstandlng in all areas. The Bristol Standards Quality Assurance Scheme, which has been followed for ten yeors, shows that the provision continues at a hlgh standard. Achlevem•nts and p•rfornianc• REVIEW OF ACTIVITIES The Trust had a surplus of funds for the year of £8,107 (2024: deflcit of £34,638) after includlng depreciatlon on fixed assets of £2,587 (2024.. £2,940). This surplus arises from an increase in fundlng compared to the prevlous year. Total Income, Includlng Grants and Fundralslng was £268,119 (2024.. £222,996). As part of the Servlce Contrart with Wlltshlre Council, the Trust ha5 received income of £ 146,747 (2024.. £84,769). The Trust provided fundraising events whlch raised £14,981 (2024.. É12,739). Nursery fundlng from the local authority, funded by central government, was É80,586 (2024., £83,729). The resources expended increased to E260.012 (2024.. £257,634). Thls reflects a small Increase in costs. and Includes wages and salarles of £193,046 (2024.. E184,669), an increase of £8,377 (2024.. £8,659). The avallable funds to spend at the year end were £82,592 (2024: £72,258), and are reflected in the balance sheet as debtors and cash at bank and In hand less ¢redltors. No grants were received for the 202412025 year. Page 2
The John McNelll Opportunity Centre Trustees. Report (continued) For The Year Ended 31 M•rch 2025 Financial review PRINCIPAL RISKS AND UNCERTAINTIES The Company is perfonning satisfactorily from a financial perspective, however remains reliant upon grants, sponsorship, donations and fundraising. structurei governance and management COPISTITLITION The Company is reglstered as a charltable company Ilmited by guarantee and was set up by a Memorandum of Associatlon 0611011992. Thls determlned the objects and powers of the Company, and the Company Is governed under Its Artlcle5 of Association. In the event of the Company being wound up. members are required to contribute an amount not exceeding £1. The Company Is a wlstered charity number 1015731. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES The Company may vary the number of member5 by way of ordlnary resolution and may also determine in what rotation members are requlred to retire from office. When the requirement to appoint a new dlrector arises, the remainin9 directors undertake a suitable selection and appointrnent process to ensure that the broad skill MSX provided by the dlrectors Is malntalned. New dlrectors undergo an appropriate indurtlon which involves awareness of their responslbillties as trustee directors, the governing document and the Company's approach to its activitles. RISK MANAGEMENT The Trustee5 have a55essed the major risks to which the Company Is exposed. In particular those r¢lated to the operations and flnances of the Company, and are satlsfled that 5VStems ènd procedures are In place to mitlgate our exposure to the major rlsks. d. ASSETS The Trustees connmi all assets are owned by the charlty. Pl•n• lor future p•rlod• IruTURE DEVELOPMENTS The Trust contlnues to extend Its work to include Inreach, Outreach and assessment sesslons for other settlngs. The Trust also encourages parents to look at joint placements between their local provisions and the Trust. There 15 more planned for 2024125 to consolidate the areas that the Trust has been working on, whlch will enhance the service that is provlded to families and those who provide flnancial Support. This report was approved by the Trustees on and slgned on thelr behalf by.. Mrs Suzanna Pearce Dlrertor P&ge 3
The John McNeill Opportunity Centre Trustees. Respon51bllltles Statement For The Year Ended 31 March 2025 The Trustee5 (who are also directors of The John McNeS11 Opportunity Centre for the purposes of company law) are responsible for preparing the Tru5tees' Report and the financial statements in accordance with applicable law an() United Kingdom Accounting Stan¢Jards (United Klngdom Generally Accepted Accounting Practice), Company law requlres the trustees to prepare flnancial statements for each fln¥n¢ial year. Under company law the Trustees must not approve the flnancial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and èppllcation of resources, Includlng the income and expenditure. of the charitable company for that perlod. In preparing the flnancial ststements the Trustees are requlred to: select suitable accountin9 policies and then apply them con51Stently; observe the methods and princlples of the Charities SORP; make judgments and accounting estimate5 that are reasonable and prudent; state whether applicable VK Accounting Standard5 have been followed, subjert to any materlal departures disclosed and explained In the financlal statement5,' prepare the financi31 statements on the going concern basls unle55 It is inappropriate to presume that the charitable company wlll contlnue In operation. The Trustees are responsible for keeping adequate accountin9 records that are sufficlent to show and explain the charitable company's transactlon5 and disc105e wlth reasonable accuracy at any time the flnancièl position of the charltable company and enable them to ensure that the financlal statements comply with the Companles Act 2006. They are a150 responsible lor safe9uarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularltles. Pa8¢ 4
Tha John McNelll Opportunlty Centre Independent Examiners, Report to the Members of The John McNeill Opportunity Centre OPINION We have audited the financial statements of The John McNeill Opportunity Centre (the 'charitsble company,) for the year ended 31 March 2025 set out on pages 7 to 14. The financial reporting framework that has been applied in their preparatlon is applicable law and United Klngdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland. (United Kingdom Generally Accepted Accounting Practice). In our opinlon the financial statements.. give a true and falr view of the state of the charltable company's affairs as at 31 March 2025 and of Its Incornlng resources and application of resources, including its income and expenditLtrre for the year then ended; have been properly prepared In accordance with United Kingdom Generally Accepted Accountlng Prartice,. and have been prepared in accordance with the requlrements of the Companies Act 2006. BASIS FOR OPINION We conducted our audlt In accordance wlth Internatlonal Standards on Audltln9 {UK) (ISAS {UK)) and appllcable law. Our respon5ibilltles under those stsndards are further described in the Examiners. responsibilitles for the audit of the flnancial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audlt of the financial statements In the Unlted Klngdom, Includin9 the Flnanclal Reportlng Council's Ethical Standard, and we have fulfilled our other ethlcal responsibilltles In accordance with these requirement5. We believe that the audit evldence we have obtsined is sufficient and appropriate to provide a basis for our opinlon. CONCLUSIONS RELATING TO GOING CONCERN We have nothing to report in respect of the following matters In relation to whlch the ISA5 {UK) require u5 to report to you where: thé Trustees, use of thè goln9 concern basls of accountlng In the preparatlon of the linanclal statements not approprlate, or the Trustees have not disclosed in the financial statements any identifled material uncertainties that may cast slgnificant doubt about the charltable company's ablllty to continue to adopt the going concern basis of accountlng for a perlod of at least twelve months from the date when the flnanclal statements are authorised for issue. OTHZR INFORMATION The Trustees are responslble for the other Informatlon. The other Informatlon comprlses the Informatlon Included In the Annual Report, other than the financlal statements and our Examiners, Report thereon. Our opinion on the fbnanclal statements does not cover the other information and, except to the extent otherw15e expllcitly stated In our report, we do not express any form of ssurance conclusion thereon. In Connection with our audit of the flnancSal statements, our responslblllty Is to read the other informatlon and, in doing so, conslder whether the other Informatlon Is materially Inconslstent wlth the financial statements or our knowledge obtained the audlt or otherwise appears to be materially misststed. If we Sdentify such material Inconsistencies or apparent material mlsstatements, we are required to determine whether there is a material mi5Statement in the financlal statements or a material misstatement of thls other Informatlon, we are requlred to report that fact. We have nothin9 to report In thls regard. OPINION ON OTHER MATfERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion, Sed on the work uCILl¥rt4ken in the course of the audit., the inforniation glven in the Trustee5' report for the financlal year for which the financlal ststements are prepared 15 consistent with the financial ststements.. the Trustees, report has been prepared in accordance wlth applicable legal requirements. PaBe 5
The John McNelll Opportunity Centre Independent Examlners, Report to the Members of The John McNelll Opportunity Centre MArrERS ON WHICH we ARE REQUIRED TO REPORT BY EXCEPTION In the light of our knowledge and understanding of the charitsble company and Its environment obtained in the course of tle audit, we have not Identified materlal mlsstatements In the Trustees. Report. We have nothlng to report in respect of the following matters in r¢lation to which the Companles Act 2006 requires us to report to you if, in our oplnlon.. adequate accounting records have not been kepti or turnS adequate for our audlt have not been recelved from brènches not visited by us.. or the finanr.ial statements are not in agreement wlth the aLwuntlng records an¢J returns,. or certaln disc105ures of Trustees, remuneratlon specified by law are not made.. or we have not recelved all the Information and explanation5 we requlre for our audlt: or the Trustee5 were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companle5' exceptlons In preparlng the Trustee5' Report and from the requlrement to prepare a Strategic Report. RESPONS181LmES OF TRUSTEES As explained more fully In the Trustees, responsbbllltles statement, the Trustees {who are also the dlrectors of the charltable company for the purposes of company lawl are responsible for the preparation of the financial statement5 and for bein9 Sat15fied that they glve a true and falr view, and for Such internal control a5 the Trustees determine is necessary to enable the preparatlon of flnanclal statement5 that are Ie from material mlsstatement, whether due to fraud of error. In preparin9 the Ilnèncial statements, the Trustees are respon51ble for assesslng the charitable compèny's ability to contlnue as a golng concern, disclosln9, as applicable. maters related to golng concern and usln9 the golng concern basls of accountlng unless the Trustees either intend to Ilquidate the charitsble company or to cease operation5, or have no alIStIC alternative but to do $0. EXAMINERS. RESPONSIBIUTIES FOR THE ADUIT OF THE FINANCIAL STATEMENTS Our objectlves are to obtaln reasonable assurance about whether the flnanclal statement5 as a whole are free from materlal misstatement, whether due to fraud or error, and to Issue an Examlners, Report that includes our opinlon. Reasonable assurance Is high level of assurance, but Is not a guarantee that an audlt conducted In accordance wlth ISAS (UK) wlll always detect a materlal misstatement when It exists. Misstatements can arlse from fraud or error and are considered materlal If, Individually or In the aggregate, they could reasonably be experted to influence the economic decisions of users taken on the basis of these financial statements, A further descriptton of our responslblllties for the audit of the financlal statements Is located on the Flnancial Reporting Council's bslte at.. www.frc.or9.uvaudltorsresponslbllitles, Th15 descrlptlon forms part ol our Examiners, Report. etton ICPA for and on beha5f of Key Accountlng serv1$ (Sallsbury) Ltd Penbryn House 5 Hilltop Buslness Park Devizes Road Sa15sbury Wiltshlre SP3 4UF Date: Pa8e 6
The John McNeill Opportunity Centre Statement of Financlal Artivitles Incorptsrating Income and Expenditure Account For The Year Ended 31 March 2025 Ilnrestrlcted Restrlrted Total funds fund$ funds funds 2025 2025 2025 2024 Note INCOME FROM: Donations Other Income Fundraising Investments 10882 241260 14981 996 10882 241260 14981 996 11087 198324 12739 846 TOTAL INcoMe 268119 268119 222996 tXPENDITURt ON: Fundraising expenses Charity running costs 2048 2048 2223 251178 6786 257964 255411 TOTAL EXPENDITURe 253226 6786 2fj0012 257634 NET INCOME I {EXPENDrruRE) BEFORE OTHER RECOGNISED GAINS AND LOSSES NeT MOVÉMENT IN FUNDS 14893 (6786) 8107 {34638) 14893 (6786) 8107 (34638) RecoNCILXATION OF FUNDS: Total funds brought forward 110677 14786 12S463 160101 TOTAL FUNDS cAReD FORWARD 12S570 8000 133570 125463 The notes on pages 9 to 14 fomi part of these financial ststements. Po8e 7
The John McNeill Opportunity Centre Balance Sheet As At 31 March 2025 2025 2024 Note FIXED ASSETS Tangible Assets CURRENT ASSETS SI78 53206 Cash at bank and In hand 82672 72897 82672 72897 CREDITORS: amounts falllng due wlthln one year io (80) (640) NET CURRENT ASSETS 82592 72257 NET ASSETS 133570 12S463 CNAIUTY FUNDS Restrlcted Funds 8000 14786 Unrestrlcted Funds li 125570 110677 TOTAL FUNDS 133570 125463 The company's fln8nclal statements have been prepared In accordance with the provlslons appllcable to companles subject to the small companies regime. The financlal statements were approved and author15ed for Issue by the Trustees on behalf by: and $19ned on thelr Mr Mlch••l Mlln• Tru•¢•• The notes on pages 9 to 14 form part of these financial statements. Page 8
The John McNelll Opportunity Centre Notes to the Financial Statements For The Year Ended 31 March 2025 ACCOUNTING poucIes Basls of preparation of financial statement$ The financial statements have been prepared In accordance with Accounting and Reportlng by Charities.. Statement of Recommended Practice appllcable to Charities preparlng their accounts in accordance wlth the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20151 {Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The John McNelll Opportunlty Centre meets the deflnltlon ol a publlc benefit entity under FRS 102. Assets and Ilablllties are initially retognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. Reconclllatlon wlth pr•vious Generally Accepted Accountlng Practlce In preparing these accounts, the Trustees have consldered whether In applying the accounting pollcles requ0 by FRS 102 nd the Charities SORP FRS 102 the restatement of comparatSve items was requlred. No reststements were required. Company Status The John McNelll Opportunlty Centre Is a company Ilmlted by guarantee. The members of the Company are the Trustees named on page l. Ln the event of the Company belng wound up. the liablllty in respect of the guarantee 15 Ilmlted to Él per member of the Companv. Income All Income Is recognised once the company has entitlement to Income, It Is probable that the Income wlll be recelved and the mount of income recelvable can be measured reliably. Income tax recoverable In relotlon to donatlons recelved under Glft Ald or deeds of covenant Is reco9nlsed at the tlme of the donatlon. Income tax recoverable in relatlon to investment Income is recognlsed at the tlme the Investment Incorne Is recelvable. Exp•ndltur• Expenditure is recogni5ed once there is a legal or constructive obllgation to transfer economic benefit to a third party, it 1$ probably that a transfer of economic benefits wlll be required In settlement and the èmount of the obligation can be measured relSably. Expenditure 15 classlfied by activlty. The costs of each actlvlty are made up of the total of dlrect costs and shared costs, including 5UPPOrt costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that actlvlty. Shared costs whlch contribute to more than one activity and support costs which are not attributable to a slngle actlvity are apportioned between those actlvltles on è basls conslstent wlth the use of resources. Central staff costs re allocated on the basis of time spent, and depreciation charged allocated on the portion of the asset's use. Tanglble flx•d assets and depreclatlon All a55ets costlng more than £100 are capltallsed. A review for impaiment of a fixed asset is carried out if events or changes In circumstances Indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value ol flxed assets and their recoverable amounts are reco9nised as impairments. Impairment losses are recogni5ed in the Statement of Financial Activities Incorporation Income and Expendlture Account. Tangible flxed assets are Carried at cost, net of depreclatlon and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, le55 their estimated residual value, over their expected useful Ilves on the followlng bases.. Motor vehicle5 Flxtures and flttlngs and equipment Buildlng Improvements 25% Reducing balance 20% Reducln9 balance 2% Reducin9 balance Interest re¢•l¥abl• Interest on funds held on deposlt Is Sncluded when receivable and the amount can be measured reliably by the Company; this Is normally upon notification of the inter¢st paid or payable by the Bank. 1.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dlscounts due. Page 9
The John McNelll Opportunlty Centr• Notes to the Financlal Statements For The Year Ended 31 March 2025 ACCOUNTING POUCIES (contlnued) Cash at Bank and In hand Cash at bank and In hand Includes cash and short term highly Ilquld Investments wlth a short maturlty of three months or less from the date of acquisition of opening of the deposlt or similar account. Llabllltl•g and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past it is probably that a transfer of econom1¢ benefit wlll be requlred In settlement, and the amount of the settlement can be estimated reliably. Llablllties are cogniSed at the amount that the company antlclpates it will pay to settle the debt or the amount It has received as advanced payments for the good5 or services it must provide. Provisions are measured at the best estimate ol the amounts required to settle the obligatlon. Where the effert of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax dlscount rate that reflects the rlsks speclfic to the Il•bility. The unwinding of the discount is recognised within Interest payable and sifflilar charges. Fund accountlng General funds are UDre5tricted funds which are avallable for use at the dlscretion of the Trustees In furtherance of the general objectlves of the company and whlch have not been designated for other purpose5. Desl9nated funds comprise unrestrlcted funds that have been set aside by the Trustees for partlcular purposes. The alm and use of each designated fund Ss set out in the notes to the flnanclal statements, 2. Average Number of Employees Avera9e number of employee5, Includlng dlrectors. durlng the year was,. 21 (2024,. 21) ZNCOME FROM DONATIONS Unrestrlct•d Rqstrlrted Total Total fun(Is funds funds fund• 2025 2025 2025 2024 Donatlons Grants Government grants 10882 10882 11087 Total donatlons 10882 10882 11087 Total 2024 11087 11087 4. OTHER INCOMING RESOURCÉS Unrestrlcted Totjl Total funds funds funds 2025 2025 2024 Nursery funding 5 Year Service Contract Extra Support payment Parentsl contrlbution5 Training income Sale of clothing Disability Acce55 fundlng 80586 146747 946 iooi Iso 80586 146747 946 iooi 83729 84769 14685 1828 65 11830 65 13248 11830 241260 241260 198324 Total 2024 198324 198324 Pa8e 10
The John McNelll Opportunity Centre Notes to the Financial Statements For The Year Ended 31 Mah 2025 FUNDRAISING INCOME Unrestricted Total Total funds funds fund5 2025 2025 2024 Fundraising 14981 14981 12739 Total 2024 12739 12739 6. INVESTMENT INCOME Unr•strlcted Total Total funds fuTrd$ funds 2025 2025 2024 Investment Income - bank interest 996 996 846 Total 2024 846 846 CHARITABLe RUNNING COSTS Unrestrlcted Restrlcted Totsl Total fund• fund• funds 2025 2025 2025 2024 Accountancy costs Nursery costs Chlld Welfare Staff training Repairs and maintenance Oepreciation Wages and salarie5 Computer costs Equlpment Hire General (incl. clothlng and SENCO costs) Printing. postage and stationery Telephone Motor expenses Insurance Rent, rates and servlce charge Light and heat 1008 3092 1246 1280 12560 2587 193046 3338 1008 3092 1246 1280 12560 2587 193046 3338 960 3121 7220 1980 14573 2940 184669 1145 342 20210 17868 6786 24654 4468 2290 1633 3036 548 3178 4468 2290 1633 3036 5325 2444 3333 1075 657 5417 3178 251178 6786 257964 255411 Pa8¢11
The John McNelll Opportunlty Centre Income and Expendlture Account For The Year Ended 31 March 2025 8. At4ALYSIS OF EXPENDITURE BY EXPENDITURE TYPE other co$ts Total Total 2025 2025 2024 Expenditure on raising voluntary income 2048 2048 2223 2048 2048 2223 Charity wnnlng expenses 257964 257964 255411 260012 257634 260012 2S7634 257634 Totsl 2024 NET INCOMEI(EXPENDITURE) This is ststed after charglng: 2025 2024 Depre¢latlon of tanglble flxed assets: owned by the charity 2587 2940 Trustees recelved remuneratlon amount to £NII In the current year12024 - £NII). During the year, no Trustees received any benefits In klnd (2024 £NII). During the year, no Trustees recelved any reimbursement of expenses (2024 £Nil). 10. TANGIBLE FIXED ASSETS FIxr••, flttln9s •nd •qulpm•nt ulldlng Improv m•nts Motor vehld•s Total Cost At l Aprll 2024 and 31 March 2025 Addltion5 As at 31 March 2025 14337 66124 63442 359 63801 143903 359 144262 14337 66124 Depreclatlon At l April 2024 Charge for the year 11785 510 61526 1149 17386 928 90697 2S87 At 31 March 2025 12295 62675 18314 93284 Net book value At 31 March 2025 2042 3449 4S487 50970 At 31 March 2024 2552 4598 46056 53206 11. CREDITORS: Afflounts fallln9 du• wlthln one year 2025 2024 Accruals and deferred income (79) (640) P•8¢ 12
The John M¢Neill Opportunity Centre Income and Exp¢ndlture Account For The Year Ended 31 March 2025 12. STATEMENT OF FUNDS STATEMENT OF FUNDS - CURRENT YEAR Balance at Balance at l Aprll 2024 31 March Income Expendlture 2025 Unrestri¢ted funds General Funds - all funds 110677 268119 253226 125570 R•strlct•d Restricted Funds - all lunds 14786 6786 8000 Total of fund5 125463 268119 260012 133570 STATEMENT OF FUNDS - PRIOR YEAR Balance at 8alance at l Aprll 2023 31 March Income ExpenditLsre 2024 General Funds - all fund5 134690 222996 247009 110677 Restrlcted funds Restrlcted Funds - all funds 25411 10625 14786 Total of funds 160101 222996 257634 125463 SUMMARY OF FUNDS- CURRENT YEAR B•l•nc• at Balanc• at l April 2024 31 March Incom• exp•ndlture 202S General funds Restrlcte(i funds 110677 14786 268119 253226 6786 125570 8000 125463 268119 260012 133570 SUMMARY OF FUNDS - PRIOR YEAR Balance at Balance at l April 2023 31 March Income Expendlture 2024 General funds Restricted funds 134690 25411 222996 (247009) 10625 110677 14786 1.60101 222996 257634 125463 Page13
The John M¢Neill Opportunlty Centre Income and Expendlture Account F•r The Year Ended 31 March 2025 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSEfs BETWEEN FUNDS - CURRENT YEAR Unrestrlrted Restrirted Totsl funds funds funds 2025 2025 202S Thnglble fixed assets Current assets Creditors due within one year 50978 50978 74672 8000 82672 125570 8000 133570 AIIALY51S OF NET ASSETS BETWEEN FUNDS - PIUOR YEAR Unrestricted Restrlcted Total funds funds funds 2024 2024 2024 Tanglble fixed assets Current assets Credltors due wlthln one year 49341 3865 53206 61976 640 10921 72897 640 110677 14786 125463 14. RELATED PARTY TRANSACTIONS No related party transactions took place in the period of account, other thèn certain Trustee5' remuneration already dlsclosed In Note 8. IS. CONTROLLING PARTY There is no overall controllin9 Interest. Page 14