2022-09-30-accounts

Reference and Administrative Details
Strategic Report
Trustees' Report	3to 6
Independent Examiner's Report
Statement ofFinancial Activities	8 to 9
Balance Sheet	10to 11
Statement ofCash Flows	12
Notes to the Financial Statements	13to 20

Trustees:	Mrs SVodden
	Dr N Tinker
	Mr C P Nelson
	Ms K E Rooksby
	Mr JA Holt
	Mrs SM McCartney
	Mr A Platt (appointed	I	November	2021)
Chief Executive Officer:	Miss K Hall
Secretary:	Mrs H Turner (appointed		2 November 2022)

			and Los	ses)
						Total
				Unrestricted	Restricted	2022
			Note
Income and Endowments		from:
Donations and legacies				94,311	52,075	146,386
Charitable activities				503,106		503,106
Other trading activities				231,277		231,277
Investment income				19		19
Other income				3,303		3,303
Total Income				832,016	52,075	884,091
Expenditure on:
Raising funds				(131,824)	(36,424)	(168,248)
Charitable activities				(794,804)	(28,484)	(823,288)
Governance costs				(9,092)	(334)	(9,426)
Total Expenditure				(935,720)	(65,242)	(1,000,962)
Net expenditure				(103,704)	(13,167)	(116,871)
Net movement in funds				(103,704)	(13,167)	(116,871)
Reconciliation offunds
Total funds brought	forward			688,667	32,788	721,455
Total funds carried	forward		17	584,963	19,621	604,584
						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			7	(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)

						Total
				Unrestricted	Restricted	2021
			Note
Net movement	in funds			(17,956)	(74,150)	(92,106)
Reconciliation	of	funds
Total funds brought		forward		706,622	106,938	813,560
Total funds carried		forward	17	688,666	32,788	721,454

				Balanc	e Sheet as at 30Se	ptember 20	22
							2022	2021
						Note
Fixed assets
Tangible assets						12	353,719	380,596
Current assets
Stocks						13	158,172	124,764
Debtors						14	54,889	61,186
Cash at bank		and in hand					120,076	244,088
							333,137	430,038
Creditors:	Amounts		falling due within		one year	15	(45,316)	(40,748)
Net current		assets					287,821	389,290
Total assets		less current		liabilities			641,540	769,886
Creditors:	Amounts		falling due after		more than one year	16	(36,956)	(48,432)
Net assets							604,584	721,454
Funds ofthe		charity:
Restricted	income funds
Restricted funds							19,621	32,788
Unrestricted		income	funds
Unrestricted		funds					584,963	688,666
Total funds						17	604,584	721,454

Stat	ement	ofCash Flo	ws for the Y	ear Ended 30S	eptember 2022
					2022	2021
				Note
Cash flows from operating		activities
Net cash expenditure					(116,871)	(92,106)
Adjustments to cash flows from non-cash			items
Depreciation					28,647	28,677
Investment income					(19)	(20)
					(88,243)	(63,449)
Working capital adjustments
Increase in stocks				13	(33,408)	(46,636)
Decrease in debtors				14	6,297	5,126
(Decrease)/increase	in creditors			15	(4,513)	10,452
Net cash flows from	operating	activities			(119,867)	(94,507)
Cash flows from investing activities
Interest receivable and similar		income		6	19	20
Purchase oftangible	fixed assets			12	(1,770)	(6,828)
Rounding					I
Net cash flows Irom	investing	activities			1,750	6,808
Cash flows from financing activities
Repayment ofloans	and borrowings			15	(2,395)	50,000
Net decrease in cash	and cash	equivalents			(124,012)	(51,315)
Cash and cash equivalents at		I October			244,088	295,403
Cash and cash equivalents at 30September					120,076	244,088

3 Incom	e from donations and legacies
		Unrestricted
		funds	Restricted	Total
		General	funds	funds
Donations	and legacies;
Donations from individuals		94,311	52,075	146,386
Total for	2022	94,311	52,075	146,386
Total for	2021	52,450	15,400	67,850

			Unrestricted
			funds	Total
			General	funds
	Services to beneficiaries		503,106	503,106
Total for 2022			503,106	503,106
Total for 2021			509,042	509,042
5	Income from other trading	activities
			Unrestricted
			funds	Total
			General	funds
Trading income;
	Sales ofgoods and services		231,277	231,277
Total for 2022			231,277	231,277
Total for 2021			203,365	203,365

			Unrestricted
			funds	Total
			General	funds
Interest receivable	and similar income;
Interest receivable		on bank deposits	19		19
Total for 2022			19		19
Total for 2021			20		20

			Unrestricted
			funds	Restricted	Total
			General	funds	funds
		Note
Services to	beneficiaries		794,804	28,484	823,288
Governance	costs		9,092	334	9,426
Total for 2022			803,896	28,818	832,714
Total for 2021			701,606	96,550	798,156

			Unrestricted
			funds	Restricted	Total
			General	funds	funds
Independent examiner fees
Examination ofthe financial		statements	1,800		1,800
Other fees paid to examiners			4,570		4,570
Legal and professional fees			1,553		1,553
Other governance costs			1,169	334	1,503
Total for 2022			9,092	334	9,426
Total for 2021			9,713		9,713
9 Net incoming/outgoing	resources
Net outgoing resources for the		year include:
				2022	2021
Depreciation offixed assets					28,677
10 Independent examiner's		remuneration
				2022	2021
Examination ofthe financial	statements			1,800	2,180
Other fees to examiners
Other fees paid to examiners				4,570	3,801

12 Tangible fixed assets
	Land and	Furniture and
	buildings	equipment	Total
Cost
At 1 October 2021	337,120	396,662	733,782
Additions		1,770	1,770
At 30 September 2022	337,120	398,432	735,552
Depreciation
At 1 October 2021	70,594	282,592	353,186
Charge for the year	5,927	22,720	28,647
At 30September 2022	76,521	305,312	381,833
Net book value
At 30 September 2022	260,599	93,120	353,719
At 30September 2021	266,526	114,070	380,596
13 Stock
		2022	2021
Stocks		158,172	124,764
14 Debtors
		2022	2021
Trade debtors		51,918	58,945
Prepayments		2,941	2,210
Other debtors		30	31
		54,889	61,186

15 Credito	rs	:	amounts	falling due within o	ne ye	ar
									2022	2021
Bank loans									10,649	1,568
Trade creditors									6,231	17,315
Other taxation			and social	security					22,520	12,431
Other creditors									1,081	4,923
Accruals									4,835	4,511
									45,316	40,748
16 Creditors:			amounts	falling due after one	year
									2022	2021
Bank loans									36,956	48,432
17 Funds
										Balance at30
				Balance at		I	Incoming		Resources	September
				October 2021			resources		expended	2022
Unrestricted		funds
General					688,667			832,016	(935,720)	584,963
Restricted	funds				32,788			52,075	(65,242)	19,621
Total funds				721,455				884,091	(1,000,962)	604,584
										Balance at
				Balance at I						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

				Total	Total
				2022	2021
Income and Endowments from:
Donations and legacies	(analysed		below)	146,386	67,850
Charitable activities (analysed		below)		503,106	509,042
Other trading activities	(analysed		below)	231,277	203,365
Investment income (analysed		below)		19	20
Other income (analysed	below)			3,303	17,273
Total income				884,091	797,550
Expenditure on:
Raising funds (analysed	below)			(168,248)	(91,500)
Charitable activities (analysed		below)		(832,714)	(798,156)
Total expenditure				(1,000,962)	(889,656)
Net expenditure				(116,871)	(92,106)
Net movement in funds				(116,871)	(92,106)
Reconciliation offunds
Total funds brought forward				721,455	813,560
Total funds carried forward				604,584	721,454

	Total	Total
	2022	2021
Donations and legacies
Donations restricted	52,075	15,400
Donations	94,311	52,450
	146,386	67,850
Charitable acti vities
Fees received	503,106	509,042
	503,106	509,042
Other trading activities
Plant sales	222,964	201,767
Canteen sales	4,195
Course fees	4,118	1,598
	231,277	203,365
lnvestmentincome
Interest on cash deposits	19	20
	19	20
Otherincome
Other income restricted		10,000
Other income	3,303	1,500
Grants receivable		5,773
	3,303	17,273
Raising funds
Opening stock	(124,764)	(78,128)
Purchases restricted	(29,989)
Purchases	(145,354)	(119,893)
Canteen costs restricted	(1,450)
Canteen costs	(4,787)	(1,470)
Advertising and marketing	(2,651)	(2,298)
Shows and public relations	(135)	100
Course expenses restricted	(4,985)
Course expenses	(3,034)	(1,329)
Closing stock	158,172	124,764
Telephone and fax restricted		(1,545)
Telephone and fax	(5,274)	(3,914)
Printing, postage and stationery	(2,229)	(5,062)
Bank charges	(1,768)	(2,725)

						Total	Total
						2022	2021
						(168,248)	(91,500)
Charitable actiw'ties
Rent						(6,218)
Wages and salaries restricted						(10,264)	(14,061)
Wages and salaries						(563,785)	(474,894)
StaffNIC (Employers)						(28,430)	(23,949)
Staff pensions (Defined	contribution)		- pension	scheme	I	(22,656)	(15,770)
Stafftraining						(1,116)	(1,504)
Rates						(956)	(822)
Light, heat and power						(10,705)	(9,316)
Insurance						(9,599)	(9,976)
Repairs and maintenance		restricted				(18,220)	(79,989)
Repairs and maintenance						(30,239)	(42,049)
Trade subscriptions restricted							(2,500)
Trade subscriptions						(2,375)	(4,872)
Sundry expenses restricted							(1,154)
Sundry expenses						(4,117)	(5,257)
Transport costs						(54,053)	(38,072)
Vat partial exemption						(34,040)	(33,450)
Bad debts written offrestricted							(2,132)
Bad debts written off						2,132
Depreciation ofplant and		machinery				(28,647)	(28,676)
Bank charges						(334)
Trustees' insurance						(1,169)	(1,165)
Payroll and bookkeeping						(4,570)	(3,801)
Independent examiner's	fee					(1,800)	(2,180)
Legal and professional	fees					(1,553)	(2,567)
						(832,714)	(798,156)