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2023-03-31-accounts

			Page
Trustees'	annual report
Independent examiner's report to the trustees
Statement	offinancial	activities
Statement	offinancial	position
Notes to the financial		statements

					2023		2022
				Unrestricted	Restricted
			Note	funds f	funds f	Total funds f	Total funds f
Income and endowments
Donations and legacies			4	1,825	9,358	11,183	11,824
Charitable activities			5	54,963		54,963	39,146
Other trading activities			6	3,527	11,040	14,568	12,826
Investment income			7	69,091		69,091	58,711
Total income				129,406	20,398	149,805	122,507
Expenditure
Expenditure on charitable		activities	8,9	129,282	16,558	145,841	144,684
Total expenditure				129,282	16,558	145,841	144,684
Net income/(expenditure)				124	3,840	3,964	(22,177)
Transfers between	funds			(342)	342
Net movement in	funds			(218)	4,182	3,964	(22,177)
Reconciliation of	funds
Total funds brought	forward			3,288	2,581	5,869	28,046
Total funds carried forward				3,070	6,763	9,833	5,869

31 March 2023
			2023	2022
		Note	5	6
Fixed assets
Tangible fixed assets		14	4,040	6,041
Current assets
Debtors		15	7,411
Cash at bank and in	hand		10i482	3,655
			17,893	3,655
Creditorsi amounts	fallfng due within one year	15	12,100	3,827
Net current assete			5,793	{172)
Total aesete less current liabilities			9Jt33	5,869
Funds ofthe charity
Restricted funds			5,753	2,561
Unrestricted funds			3,070	3,288
Total charity funds		18	9,833	5,869

Where the	grant does	grant does	not	impose	impose	specified	specified	future	future	performance-related	performance-related	performance-related	performance-related	performance-related		conditions	conditions	conditions	on the
recipient, it	is recognised		in	income	when the grant				proceeds			are received			or receivable.				Where
the grant does impose			specified		future		performance-related					conditions			on	the	recipient, it is
recognised	in income	only		when	the	performance-related					conditions			have		been		met.	Where
grants received are prior			to satisfying			the revenue			recognition			criteria,		they are recognised as a
liability.
Donations	and legacies
										Unrestricted				Restricted				Total	Funds
											Funds f				Funds				2023 f
Donations
Donations												625							825
Grants
South Glos	Council														2,998				2,998
West of England Westport															3,730				3,730
Almondsbury	Charity											1,200							1,200
Quartet Foundation															2,630				2,630
South Glos	Council - Plodder Pals
Franklin Butt Foundation			-Cafe
Government	grant income
												1,825			9,358				11,183
										Unrestricted				Restricted				Total	Funds
											Funds f.				Funds f				2022 f.
Donations
Donations
Grants
South Glos	Council											3,167							3,167
West of England Westport												1,896							1,896
Almondsbury	Charity											1,200							1,200
Quartet Foundation												1,873							1,873
South Glos	Council - Plodder Pals											500							500
Franklin Butt Foundation			- Cafe									500							500
Government	grant income											2,687							2,687
											11,824								11,824
Charitable	activities
							Unrestricted			Total	Funds		Unrestricted					Total	Funds
							Funds					2023			Funds				2022
								f								f.			f
Cafe income							54,963				54,963				39,146				39,146

		2023	2022
		8	F
Income
Grants			500
Cafe sales and	donations	54,963	39,146
		54,963	39,646
Expenses
Wages		(24,629)	(26,003)
Supplies		(22,058)	(11,681)
Repairs and Maintenance			(2,707)
Equipment			(1,191)
Light and heat			(54)
Membership			(1,420)
(Deficit)/Surplus	for the year	8,276	(3,410)

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		E	E	8
Fundraising	events	62		62
Other income		281		281
Income from	activities	3,184	11,040	14,225
		3,527	11,040	14,568
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		F	6	6
Fundraising	events	185		185
Other income		677		677
Income from	activities	1,458	10,506	11,964
		2,320	10,506	12,826

			Unrestricted	Total	Funds	Unrestricted	Total	Funds
			Funds		2023	Funds		2022
			F		5	5
Rent	and	subscriptions	69,091		69,091	58,711		58,711

Expenditure o	n char	itable activities by f	und type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			F	6	6
Rent, rates and water			1,636		1,636
Depreciation			2,001		2,001
Cafe supplies	and sundries		22,058		22,058
Activities expenditure			2,850	7,119	9,969
Maintenance			16,021		16,021
Wages, Salaries and		Nl	64,803	9,439	74,242
Light and heat			9,089		9,089
Telephone and internet			2,417		2,417
Printing, postage and		stationery	1,185		1,185
Sundries			674		674
Support costs			6,548		6,549
			129,282	16,558	145,841
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			F	6	6
Rent, rates and water			1,953		1,953
Depreciation			5,615		5,615
Cafe supplies	and sunddes		17,053		17,053
Activities expenditure			3,054	3,110	6,164
Maintenance			14,202		14,202
Wages, Salaries and		Nl	77,876	4,272	82,148
Light and heat			8,379		8,379
Telephone and internet			1,731		1,731
Printing, postage and		stationery	746		746
Sundries			277		277
Support costs			6,416		6,416
			137,302	7,382	144,684

Expenditure	on char	itable activitie	s by activity type
			Activities
			undertaken	Support	Total funds	Total fund
			directly	costs	2023	2022
			6	6
Rent, rates	and water		1,636		1,636	1,953
Depreciation			2,001		2,001	5,615
Cafe supplies and sundries			22,058		22,058	17,053
Activities expenditure			9,969		9,969	6,164
Maintenance			16,021		16,021	14,202
Wages, Salaries and		Nl	74,242		74,242	82,148
Light and heat			9,089		9,089	8,379
Telephone	and internet		2,417		2,417	1,731
Printing, postage and		stationery	1,185		1,185	746
Sundries			674		674	277
Governance	costs			6,549	6,549	6,416
			139,292	6,549	145,841	144,684

Yea	r ended 31 INarch 2	r ended 31 INarch 2	0	23
10.	Net income/(expenditure)
	Net income/(expenditure)			is stated	after charging/(crediting):
							2023	2022
								f
	Depreciation	oftangible	fixed assets				2,001	5,615
11.	Independent	examination		fees
							2023	2022
							6	f
	Fees payable	to the independent			examiner for:
	Independent	examination		ofthe financial statements			1,602	1,602
12.	Staff costs
	The total staff costs and		employee		benefits for the reporting	period	are analysed as	follows:
							2023	2022
							6
	Wages and salaries						74,242	82,148

14.	Tangible fixed	Tangible fixed	assets	assets
								Fixtures and
									fittings		Equipment		Total
									F				F
	Cost
	At 1 April 2022 and			31	March	2023			4,684		27,061		31,745
	Depreciation
	At 1 April 2022								4,583		21,121		25,704
	Charge for the		year						21		1,980		2,001
	At 31 March	2023							4,604		23,101		27,705
	Carrying amount
	At 31 March	2023							80		3,960		4,040
	At 31 March	2022							101		5,940		6,041
15.	Debtors
											2023		2022
											E		E
	Other debtors										7,411
16.	Creditors: amounts			falling due within one year
											2023		2022
											E		E
	Trade creditors												1,602
	Social security		and other		taxes								725
	Professional	fees									1,600		1,500
	Other creditors										10„500
											12,100		3,827
17.	Government	grants
	The amounts	recognised			in the	financial statements		for government			grants are as follows:
											2023		2022
											E		E
	Recognised	in	income from donations				and legacies:
	Government	grants		income									2,687
	Government	grants		comprises		of South Gloucestershire			Council	COVID 19 grants		and	HMRC
	Furlough grant		income.

		At					At
		1 April 2022	Income	Expenditure	Transfers	31	March 2023
		5		5	5		E
General funds		3,288	129,406	(129,282)	(342)		3,070
		At					At
		1 April 2021 F	Income f	Expendituref	Transfers f	31	March 2022 f
General funds		28,589	112,001	(137,302)			3,288
Restricted	funds
		At					At
		1 April 2022 F	Income F	Expendituref	Transfers f	31	March 2023 6
Friendship	Group	1,049	3,729	(3,083)			1,695
Link Centre		1,030	8,068	(9,440)	342
Watercolour	Group	330	5,603	(3,660)			2,273
LG.B.T		172					172
Stay & Play			2,998	(375)			2,623
		2,581	20,398	(16,558)	342		6,763
		At					At
		1 April 2021	Income	Expenditure	Transfers	31	March 2022
		F			6
Friendship	Group	682	2,577	(2,210)			1,049
Link Centre		(201)	5,503	(4,272)			1,030
Watercolour	Group	(1,196)	2,426	(900)			330
L.G.B.T		172					172
Stay &Play
		(543)	10,506	(7,382)			2,581

Analysis ofnet as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		F	8	F
Tangible fixed assets		4,040		4,040
Current assets		11,130	6,763	17,893
Creditors less than	1 year	(12,100)		(12,100)
Net assets		3,070	6,763	9,833
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		F	F	8
Tangible fixed assets		6,041		6,041
Current assets		1,074	2,581	3,655
Creditors less than	1 year	(3,827)		(3,827)
Net assets		3,288	2,581	5,869