## ## ## |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)|