2023-03-31-accounts

COMPANY REGISTRATION NUMBER: 2629063 CHARITY REGISTRATION NUMBER: 1033103

Raphael Centre Company Limited by Guarantee Unaudited Financial Statements 31 March 2023

ARCHELM

Chartered accountants Ground Floor 23 Westfield Park Redland Bristol BS6 6LT

Raphael Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2023

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	5
Statement of financial activities (including income and
expenditure account)	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	18
Notes to the detailed statement of financial activities	20

Raphael Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.

Reference and administrative details

Registered charity name Raphael Centre Charity registration number 1033103 Company registration number 2629063 Principal office and registered Raphael House office 3 Hillside Cotham Bristol BS6 6JP The trustees Mr A Brenard (Resigned 1 September 2022) Ms L Mantin (Resigned 1 September 2022) Mr G Trmal (Resigned 1 September 2022) Ms A Jay Ms S Turner (Appointed 6 April 2022) Ms P Winkler (Appointed 6 April 2022) Ms S McWilliams (Appointed 24 October 2022) Mr J Golding (Appointed 28 November 2022) Company secretary E Winkler Independent examiner Archelm Chartered Accountants Ground Floor 23 Westfield Park Redland Bristol BS6 6LT

1

Raphael Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Structure, governance and management

The charity is registered under the Companies Act 2006 and is limited by guarantee. Its objects and constitution are defined in its Governing Document, The Memorandum and the Articles of the Association.

The directors of the company are also charity Trustees for the purposes of charity law and are known as members of the management committee. The members who served throughout the year and up to the date of this report are listed on page 1.

Following the resignation of two trustees in summer 2022, Raphael Centre has appointed four new trustees, and now has a strong board that meets monthly with collective experience of: construction; corporate practice; marketing; charity communications and social care. The board continues to expand its expertise by seeking trustees with a strong financial background and/or building expertise such as a retired building surveyor and/or a retired accountant. To express interest in joining the trustee board, please contact [e-mail]

Objectives and activities for the public benefit

The objects of the charity are as defined in the charity's governing document and continue to be to provide care and associated facilities for adults who by reason of genetic or other disabilities are mentally handicapped and in need of care and support to assist them in overcoming poverty or conditions of hardship or distress and to enable them to live as full and independent a life as possible.

2

Raphael Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Achievements and performance

Staffing and Training

We have both lost and gained staff members this year. In the first half of the year, three members of staff who had been with us for a total of over 35 years resigned to pursue new challenges and/or retirement. In June 2023 we appointed a manager, which was fruitful; however it was a short-lived post as they resigned to return to nursing. Trustee, Elisabeth Winkler, stepped in as interim manager in late July and the entire staff team stepped up too. Raphael Centre then appointed a key worker and deputy manager. In early November, Nick Blount took up the post as the new manager of Raphael Centre. Raphael Centre has also appointed a bank worker on zero hours contract, and hope to appoint one more; and has also added a part--time cleaner from end-November to the payroll.

The complex police investigation arising from a previous manager being suspended (and eventually dismissed for gross misconduct in May 2022) continues.

All staff attended bespoke and in-person Safeguarding Training on 3 October 2023. The deputy manager has undergone Training the Trainer medications training 8/9 November 2023 so in-house training can be conducted.

Maintenance

The major building works have now been completed.

Tenants Report

A ninth tenant has been ready to move in since June; however the proposed unit (a semi-basement with en-suite and kitchen), has been under repair for a year resulting in replastering work on several walls. The kitchen and bathroom also needs to re-fitted to meet the needs of the new tenant, and a laminate flooring laid. We are hoping these works will be completed by early new year.

Financial review

Raphael Centre continues to show a surplus; this is partly due to not paying a` manager's salary for three months; it is also due to an uplift by BCC in line with inflation; and an increase in some tenants' support hours. Raphael Centre continues to cost every aspect of its operation in order to provide costed evidence for a housing benefit review with consultants MRAssociates.

The complex police investigation arising from a previous manager being suspended (and eventually dismissed for gross misconduct in May 2022) continues. This related to financial irregularities of a comanager who was suspended immediately upon these findings coming to light. The nature of the fraud was determined to be in relation to expenses reimbursements and is transpired to have occurred over a period since the start of lockdown in 2020 until it's discovery in February 2022. It is a material amount of money but not of the scale to be a threat to the ongoing running of Raphael House. Raphael House followed correct investigatory procedures by informing the police, social services & disciplinary proceedings against the individual involved, whose contract has since been terminated.

Raphael Centre continues to review its policies particularly around Finance, Safeguarding and Medications in line with best practice. Its review of its Fire Safety audit is near completion, and as a result, all doors have been repaired where necessary (September 2023).

3

Raphael Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Financial review (continued)

Reserves Policy

The charity requires sufficient reserves, in the form of working capital, in order to operate. The management committee consider that a level representing three month's trading expenses would be justifiable. Historically levels of reserves have been substantially below this figure. The charity aims to increase its reserves to that level as trading conditions permit, but not at the expense of the aims of the charity. This policy will be reviewed annually by the management committee before the Annual General Meeting, and submitted to the meeting for approval.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the money is spent in the short term so there are few funds for long term investment. Having options available, the Management Committee has decided to invest the available funds in ethical deposits. This has been the policy for many years and the Management Committee has been satisfied with the return from this type of deposit.

Principal Risks and Uncertainties

The Management Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. External risks to funding cannot be influenced but are monitored closely. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, and residents. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

E Winkler Charity Secretary

4

Raphael Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Raphael Centre

Year ended 31 March 2023

I report to the trustees on my examination of the financial statements of Raphael Centre ('the charity') for the year ended 31 March 2023.

Responsibilities and basis of report

The trustees are also the directors of the company for the purposes of company law are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of 'Accounting body'. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission

• under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006, and

 to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met, or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached."

Archelm Chartered Accountants Independent Examiner

Ground Floor 23 Westfield Park Redland Bristol BS6 6LT

5

Raphael Centre

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2023

		2023	2023	2022
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	5	20,969	20,969	68,335
Charitable activities	6	286,835	286,835	279,712
Other trading activities	7	–	–	180
Investment income	8	320	320	4,045
				
Total income		308,124	308,124	352,272
				
Expenditure
Expenditure on charitable activities	9,10	309,025	309,025	308,162
				
Total expenditure		309,025	309,025	308,162
				
				
Net (expenditure)/income and net movement in funds		(901)	(901)	44,110
				
Reconciliation of funds
Total funds brought forward		127,917	127,917	83,807
				
Total funds carried forward		127,016	127,016	127,917
				

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

6

Raphael Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2023

		2023	2022
	Note	£	£
Fixed assets
Tangible fixed assets	16	1,248	2,114
Current assets
Debtors	17	38,072	54,180
Cash at bank and in hand		111,009	96,095
			
		149,081	150,275
Creditors: amounts falling due within one year	18	23,313	24,472
			
Net current assets		125,768	125,803
			
Total assets less current liabilities		127,016	127,917
			
Net assets		127,016	127,917
			
Funds of the charity
Unrestricted funds		127,016	127,917
			
Total charity funds	20	127,016 	127,917 

For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

P Winkler Charity Trustee

The notes on pages 8 to 16 form part of these financial statements.

7

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Raphael House, 3 Hillside, Cotham, Bristol, BS6 6JP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

9

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

10

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee not having share capital.

11

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

5. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Grants
	Grants receivable Covid related	–	–	10,295	10,295
	Grants receivable non-Covid related	20,626	20,626	8,040	8,040
	Other donations and legacies
	Other donations and legacies	343	343	50,000	50,000
					
		20,969	20,969	68,335	68,335
					
6.	Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Residential support income	268,386	268,386	250,727	250,727
	Recharged expenditure	18,449	18,449	28,985	28,985
					
		286,835	286,835	279,712	279,712
					
7.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Fundraising events	–	–	180	180
					
8.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable	320	320	45	45
	Exceptional investment income	–	–	4,000	4,000
					
		320	320	4,045	4,045
					

12

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

9. Expenditure on charitable activities by fund type

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Residential support	273,722	273,722	267,872	267,872
	Support costs	35,303	35,303	40,290	40,290
					
		309,025	309,025	308,162	308,162
					
10.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2023	2022
		£	£	£	£
	Residential support	273,722	15,672	289,394	292,061
	Governance costs	–	19,631	19,631	16,101
					
		273,722	35,303	309,025	308,162
					
11.	Analysis of support costs
			Analysis of
			support costs
			activity 1	Total 2023	Total 2022
			£	£	£
	Premises		11,847	11,847	19,327
	Communications and IT		1,263	1,263	1,283
	General office		2,562	2,562	3,579
					
			15,672	15,672	24,189
					
12.	Net (expenditure)/income
	Net (expenditure)/income is stated after	charging/(crediting):
				2023	2022
				£	£
	Depreciation of tangible fixed assets			866	120
					
13.	Independent examination fees
				2023	2022
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements			1,000 	1,000 

13

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2023	2022
	£	£
Wages and salaries	167,606	183,437
Social security costs	6,361	9,396
Employer contributions to pension plans	2,780	3,567
		
	176,747	196,400
		

The average head count of employees during the year was 10 (2022: 10). The average number of full-time equivalent employees during the year is analysed as follows:

	2023	2022
	No.	No.
Management	1	1
Administration	1	1
Direct Charitable	8	8
		
	10	10
		

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

15. Trustee remuneration and expenses

No Trustees received remuneration or honorarium during the year. Nor did they receive any expenses. No employee received remuneration in excess of £60,000 p.a.

16. Tangible fixed assets

	Fixtures and
	fittings
	£
Cost
At 1 April 2022 and 31 March 2023	45,085
	
Depreciation
At 1 April 2022	42,971
Charge for the year	866
	
At 31 March 2023	43,837
	
Carrying amount
At 31 March 2023	1,248
	
At 31 March 2022	2,114
	

14

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

17. Debtors

		2023	2022
		£	£
	Trade debtors	19,931	43,028
	Prepayments and accrued income	18,141	11,152
			
		38,072	54,180
			
18.	Creditors: amounts falling due within one year
		2023	2022
		£	£
	Trade creditors	6,161	5,490
	Accruals and deferred income	14,788	16,135
	Social security and other taxes	2,364	2,847
			
		23,313	24,472
			

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,780 (2022: £3,567).

20. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
				At
	At		31	March 202
	1 April 2022	Income	Expenditure	3
	£	£	£	£
General funds	62,917	308,124	(309,025)	62,016
Designated Fund	65,000	–	–	65,000
				
	127,917	308,124	(309,025)	127,016
				
				At
	At		31	March 202
	1 April 2021	Income	Expenditure	2
	£	£	£	£
General funds	18,807	352,272	(308,162)	62,917
Designated Fund	65,000	–	–	65,000
				
	83,807	352,272	(308,162)	127,917
				

15

Raphael Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

21. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	1,248	1,248
Current assets	149,081	149,081
Creditors less than 1 year	(23,312)	(23,312)
		
Net assets	127,017	127,017
		
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	2,114	2,114
Current assets	150,275	150,275
Creditors less than 1 year	(24,472)	(24,472)
		
Net assets	127,917	127,917
		

16

Raphael Centre

Company Limited by Guarantee

Management Information

Year ended 31 March 2023

The following pages do not form part of the financial statements.

17

Raphael Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Grants receivable Covid related	–	10,295
Grants receivable non-Covid related	20,626	8,040
Other donations and legacies	343	50,000
		
	20,969	68,335
		
Charitable activities
Residential support income	268,386	250,727
Recharged expenditure	18,449	28,985
		
	286,835	279,712
		
Other trading activities
Fundraising events	–	180
		
Investment income
Bank interest receivable	320	45
Exceptional investment income	–	4,000
		
	320	4,045
		
		
Total income	308,124	352,272
		

18

Raphael Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2023

	2023	2022
	£	£
Expenditure
Expenditure on charitable activities
Purchases	4,390	495
Wages and salaries	167,606	183,437
Employer's NIC	6,361	9,396
Pension costs	2,780	3,567
Rent	43,932	42,468
Rates and water	4,905	4,848
Light and heat	11,060	11,174
Repairs and maintenance	7,319	8,961
Insurance	10,874	9,062
Other establishment	4,528	10,366
Other motor/travel costs	124	273
Legal and professional fees	39,391	16,101
Telephone	1,263	1,283
Other office costs	883	2,606
Depreciation	866	119
Training	1,531	2,507
Workshop & therapy	399	645
Sundry expenses	745	559
Subscriptions & donations	68	295
		
	309,025	308,162
		
		
Total expenditure	309,025	308,162
		
		
Net (expenditure)/income	(901)	44,110
		

19

Raphael Centre

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Expenditure on charitable activities
Residential support
Activities undertaken directly
Food purchases	4,390	495
Wages and salaries	167,606	183,437
Employer's NIC	6,361	9,396
Pension costs	2,780	3,567
Rent	43,932	42,468
Rates & water	4,905	4,848
Light & heat	11,060	11,174
Insurance	10,874	9,062
Other motor/travel costs	124	273
Legal and professional fees	19,760	–
Training	1,531	2,507
Workshop & therapy	399	645
		
	273,722	267,872
		
Support costs
Repairs & maintenance	7,319	8,961
Other establishment & janitorial	4,528	10,366
Telephone	1,263	1,283
Sundry office costs	883	2,606
Depreciation	866	119
Sundry expenses	745	559
Subscriptions & donations	68	295
		
	15,672	24,189
		
Governance costs
Legal and other professional fees	19,631	16,101
		
		
Expenditure on charitable activities	309,025	308,162
		

20