2021-09-30-accounts

Reference and Administrative Details	Reference and Administrative Details
Strategic Report
Trustees' Repott		3 to 6
Independent Examiner's	Report
Statement ofFinancial	Activities	8to9
Balance Sheet		10
Statement ofCash Flows
Notes to the Financial	Statements	l2 to 19

Trustees:	Mrs S Vodden
	Dr N Tinker
	Mr C P Nelson
	Miss A Godley
	Ms K E Rooksby
	Mr J A Holt (appointed		15 September 2021)
	Mrs S M McCartney	(appointed		3 August 2021)
Chief Executive Officer:	Miss K Hall
Secretaire:	Mr A Selby

						Total
				Unrestricted	Restricted	2021
			Note
Income and Endowments		from:
Donations and legacies				52,450	15,400	67,850
Charitable activities				509,042		509,042
Other trading activities				203,365		203,365
Investment income				20		20
Other income				7,273	10,000	17,273
Total Income				772,150	25,400	797,550
Expenditure on:
Raising funds				(91,500)		(91,500)
Charitable activities				(691,893)	(96,550)	(788,443)
Governance costs				(9,713)		(9,713)
Total Expenditure				(793,106)	(96,550)	(889,656)
Net expenditure				(20,956)	(71,150)	(92,106)
Transfers between	funds			3,000	(3,000)
Net movement in funds				(17,956)	(74,150)	(92,106)
Reconciliation offunds
Total funds brought	forward			706,622	106,938	813,560
Total funds carried	forward		17	688,666	32,788	721,454
						Total
				Unrestricted	Restricted	2020
			Note
Income and Endowments		from:
Donations and legacies				50,403	126,850	177,253
Charitable activities				573,895		573,895
Other trading activities				139,791		139,791
Investment income				140		140
Other income				69,095		69,095
Total Income				833,324	126,850	960,174
Expenditure on:
Raising funds				(67,466)	(2,125)	(69,591)
Charitable activities				(700,491)	(19,897)	(720,388)
Governance costs				(12,884)		(12,884)
Total Expenditure				(780,841)	(22,022)	(802,863)
Net income				52,483	104,828	157,311
Transfers between	funds			35,936	(35,936)
Net movement in funds				88,419	68,892	157,311

			and Los	ses)
						Total
				Unrestricted	Restricted	2020
			Note
Reconciliation	of	funds
Total funds brought		forward		618,203	38„046	656,249
Total funds carried		forward	17	706,622	106,938	813,560

			Balanc	e Sheet as at 30Se	ptember 20	21
						2021	2020
					Note
Fixed assets
Tangible assets					12	380,596	402,445
Current assets
Stocks					13	124,764	78,128
Debtors						61,186	66,312
Cash at bank	and in hand					244,088	295,403
						430,038	439,843
Creditors: Amounts		falling due within		one year	15	(40,748)	(28,728)
Net current	assets					389,290	411,115
Total assets	less current		liabilities			769,886	813,560
Creditors: Amounts		falling due after		more than one year	16	(48,432)
Net assets						721,454	813,560
Funds ofthe	charity:
Restricted income funds
Restricted funds						32,788	106,938
Unrestricted	income	funds
Unrestricted	funds					688,666	706,622
Total funds					17	721,454	813,560

Statement o	fCash Flo	ws for the Y	ear Ended 30S	eptember 2021
				2021	2020
			Note
Cash flows from operating activities
Net cash (expenditure)/income				(92,106)	157,311
Adjustments to cash flows from non-cash		items
Depreciation				28,677	27,882
Investment income				(20)	(140)
				(63,449)	185,053
Working capital adjustments
Increase in stocks			13	(46,636)	(36,372)
Decrease in debtors			14	5,126	321
Increase/(decrease) in creditors			15	10452	(2,461)
Net cash flows fiom operating	activities			(94,507)	146,541
Cash flows from investing activities
Interest receivable and similar	income		6	20	140
Purchase oftangible fixed assets			12	(6,828)	(40,581)
Net cash flows fi'om investing	activities			(6,808)	(40,441)
Cash flows from financing activities
Repayment ofloans and boiTowings			15	50,000
Net (decrease)/increase in cash	and cash equivalents			(51,315)	106,100
Cash and cash equivalents at I	October			295,403	189,303
Cash and cash equivalents at 30 September				244,088	295,403

3 Incom	e from donations and legacies
		Unrestricted
		funds	Restricted	Total
		General	funds	funds
Donations	and legacies;
Donations fiom individuals		52,450	15,400	67,850
Total for	2021	52,450	15,400	67,850
Total for	2020	50,403	126,850	177,253

4 Income from charitable activities
	Unrestricted
	funds	Total
	General	funds
Services to beneficiaries	509,042	509,042
Total for 2021	509,042	509,042
Total for 2020	573,895	573,895

5 Inco	me from other trading activities
		Unrestricted
		funds	Total
		General	funds
Trading	income;
Sales	ofgoods and services	203,365	203,365
Total for 2021		203,365	203,365
Total for 2020		139,791	139,791

6 Investment in	co	me
			Unrestricted
			funds	Total
			General	funds
Interest receivable	and similar income;
Interest receivable		on bank deposits	20		20
Total for 2021			20		20
Total for 2020			140		140

7 Expendi	ture on charitable ac	tivities
			Unrestricted
			funds	Restricted	Total
			General	funds	funds
		Note
Services to	beneficiaries		691,893	96,550	788,443
Governance	costs		9,713		9,713
Total for 2021			701,606	96,550	798,156
Total for 2020			713,375	19,897	733,272

Governance costs
			Unrestricted
			funds	Total
			General	funds
Independent evaminer fees
Examination ofthe financial		statements	2,180	2,180
Other fees paid to evaminers			3,801	3,801
Legal and professional fees			2,567	2,567
Other governance costs			1,165	1,165
Total for 2021			9,713	9,713
Total for 2020			12,884	12,884
9 Net incoming/outgoing	resources
Net (outgoing)/incoming resources for the year include:
			2021	2020
Depreciation offixed assets			28,677	27,883
10 Independent examiner's		remuneration
			2021	2020
Examination ofthe financial	statements		2,180	1,390
Other fees to examiners
Other fees paid to evaminers			3,801	4,385

	12 Tangible fixe	d assets
			Land and	Furniture and
			buildings	equipment	Total
	Cost
	At 1 October 2020		337,120	389,834	726,954
	Additions			F),828	6,828
	At 30 September	2021	337,120	396,662	733,782
	Depreciation
	At 1 October 2020		64,562	259,947	324,509
'	Charge for the year		6,032	22,645	28,677
	At 30 September	2021	70,594	282.,592	353,186
	Net book value
	At 30 September	2021	266,526	114,070	380,596
	At 30 September	2020	272,558	129,887	402,445
	13 Stock
				2021	2020
					R
	Stocks			124,764	78,128
	14 Debtors
				2021
	Trade debtors			58,945	53,781
	Prepayments			2,210	11,174
	Other debtors			31	1,357
				61,186	66,312

15 Creditors:	amounts falling due within one year
		2021	2020
Bank loans		1,568
Trade creditors		17,315	6,391
Other taxation	and social security	12,431	14,590
Other creditors		4,923	3,376
Accruals		4,511	4,371
		40,748	28,728

17 Funds
						Balance at
		Balance at 1				30
		October	Incoming	Resources		September
		2020	resources	expended	Transfers	2021
Unrestricted	funds
General		706,622	772,150	(793,106)	3,000	688,666
Restricted	funds	106,938	25,400	(96,550)	(3,000)	32,788
Total funds		813,560	797,550	(889,656)		721,454
						Balance at
		Balance at 1				30
		October	Incoming	Resources		September
		2019	resources	expended	Transfers	2020
Unrestricted	funds
General		618,203	833,324	(780,841)	35,936	706,622
Restricted	funds	38,046	126,850	(22,022)	(35,936)	106,938
Total funds		656,249	960,174	(802,863)		813,560

Detailed Statement	of	Financial Activities for	the Year Ended 30Septembe	r 2021
			Total	Total
			2021	2020
Income and Endowments from:
Donations and legacies (analysed		below)	67,850	177,253
Charitable activities (analysed	below)		509,042	573,895
Other trading activities (analysed		below)	203,365	139,791
Investment income (analysed	below)		20	140
Other income (analysed below)			17,273	69,095
Total income			797,550	960„174
Expenditure on:
Raising funds (analysed below)			(91,500)	(69,591)
Charitable activities (analysed	below)		(798,156)	(733,272)
Total expenditure			(889,656)	(802,863)
Net (expenditure)/income			(92,106)	157,311
Net movement in funds			(92,106)	157,311
Reconciliation offunds
Total funds brought forward			813,560	656,249
Total funds carried forward			721,454	813,560

Detailed	Statement ofFinancial Activities	for the Year Fnded 30Septembe	r 2021
		Total	Total
		2021	2020
Donations and	legacies
Committed giving			I
Donations		15,400	126,850
Donations		52,450	50,402
		67,850	177,253
Cltaritable activities
Fees received		509,042	573,895
		509,042	573,895
Otlter trading	activities
Plant sales		201,767	124,744
Canteen sales			9,987
Course fees		1,598	5,060
		203,365	139,791
Investntent income
Interest on cash deposits		20	140
		20	140
Otberinconte
Other income		10,000
Other income		1,500
Grants receivable		5,773	69,095
		17,273	69,095
Raising fiends
Opening stock		(78,128)	(41,756)
Purchases		(119,893)	(80,179)
Canteen costs		(1,470)	(6,967)
Advertising and marketing			(2,125)
Advertising and marketing		(2,298)	(5,499)
Shows and public relations		100	(100)
Course expenses		(1,329)	(1,408)
Closing stock		124,764	78,128
Telephone and	fax	(1,545)
Telephone and	fax	(3,914)	(1,794)
Printing, postage and stationery		(5,062)	(5,060)
Bank charges		(2,725)	(2,831)
		(91,500)	(69,591)
Charitable activities
Wages and salaries		(14,061)
Wages and salaries		(474,894)	(488,579)

Detailed Statem	ent ofFin	ancial A	ctivitie	s for the Y	ear Ended 30Septembe	r 2021
					Total	Total
					2021	2020
StaffNIC (Employers)					(23,949)	(22,594)
Staff pensions (Defined	contribution)	- pension	scheme	I	(15,770)	(19,192)
Staff training					(1,504)	(331)
Rates					(822)	(895)
Light, heat and power					(9,316)	(9,632)
Insurance					(9,976)	(4,614)
Repairs and maintenance					(79,989)	(9,890)
Repairs and maintenance					(42,049)	(53,765)
Trade subscriptions					(2,500)	(3,000)
Trade subscriptions					(4,872)	(4,037)
Sundiy expenses					(I,154)
Sundry expenses					(5,257)	(6,625)
Transport costs					(38,072)	(35,325)
Vat partial exemption						(7,007)
Vat partial exemption					(33,450)	(27,018)
Bad debts written off					(2,132)
Depreciation ofplant and machinery					(28,676)	(27,884)
Trustees' insurance					(1,165)	(1,883)
Payroll and bookkeeping					(3,801)	(4,385)
Independent examiner's	fee				(2,180)	(1,390)
Legal and professional	fees				(2,567)	(5,226)
					(798,156)	(733,272)