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|Reference and Administrative|Reference and Administrative|Details||
|---|---|---|---|
|Trustees' Report|||2 to 7|
|Independent
Auditors'|Report||8 to 10|
|Statement ofFinancial|Activities||11 to 12|
|Balance Sheet|||13to 14|
|Statement ofCash Flows||||
|Notes to the Financial|Statements||16to 24|
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|The trustees|and officers serving|during|the year and since|the year end were as follows:|the year end were as follows:|
|---|---|---|---|---|---|
|Trustees:|||Mrs SVodden|||
||||Dr N Tinker|||
||||Mr C PNelson|||
||||Ms KERooksby|||
||||Mrs S M McCarlney|||
||||Mr A Platt|||
||||MrID Rutherford|(appointed|13March 2024)|
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||||and Lo|sses)|||
|---|---|---|---|---|---|---|
|||||||Total|
|||||Unrestricted|Restricted|2023|
||||Note||||
|Income and Endowments||from:|||||
|Donations
aud legacies||||157,772|30,620|188,392|
|Charitable
activities||||645,615||645,615|
|Other trading
activities||||266,407||266,407|
|Investment
income||||610||610|
|Total Income||||107tl404|3tl620|11111024|
|Expenditure
on:|||||||
|Raising funds||||(36,864)||(36,864)|
|Charitable
activities
Governance
costs|||7
8|(987,117)
~58,358|(24,964)|(1,012,081)
~78,358|
|Total Expenditure||||~7,042,339|24,964|1,067,303|
|Net income
Transfers between|funds|||28,065
16,961|5,656
~56,961|33,721|
|Net movement
in funds||||45,026|(11,305)|33,721|
|Reconciliation offunds|||||||
|Total funds brought|forward|||584,963|19,621|604 584|
|Total funds carried|forward||19|629,989|8,316|638 305|
|||||||Total|
|||||IJnrestrtcted|Restricted|2022|
||||Note|f|f||
|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||||(24,672)|(36,424)|(61,096)|
|Charitable
activities
Governance
costs
Total Expenditure
Net expenditure|||7|(901,956)
~9,092
~935,720
~703,704|(28,484)
~3341
~65 242
~73,767|(930,440)
~9,426
1,000,962
116,871|
|Net movement
in funds||||(103,704)|(13,167)|(116,871)|
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||||and Los|ses)|||
|---|---|---|---|---|---|---|
|||||||Total|
|||||Unrestricted|Restricted|2022|
||||Note|g|||
|Reconciliation|offunds||||||
|Total funds brought||forward||688,667|32,788|721,455|
|Total funds carried||forward|19|384 963|19,621|604,584|
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||||Ba|lance|Sheet as|at 30S|eptember|2023||
|---|---|---|---|---|---|---|---|---|---|
|||||||||2023|2022|
||||||||Note|||
|Fixed assets||||||||||
|Tangible assets|||||||13|334,765|353,719|
|Current
assets||||||||||
|Stocks|||||||14|175,740|158,172|
|Debtors|||||||15|80,312|54,889|
|Cash at bank|and in|hand||||||138,581|120 076|
|Creditors: Amounts|||falling due within||one year||16|394,633
~67 992|333,137
~45,31|
|Net current|assets|||||||332,641|287 821|
|Total assets
C dtt:4|less current liabilities
df III gd|||ft|tg|3|17|667,406
~29,202|641,540
~36,956|
|Net assets||||||||638,305|604 584|
|Funds ofthe|charity:|||||||||
|Restricted income||funds||||||||
|Restricted funds||||||||8,316|19,621|
|Unrestricted|income||funds|||||||
|Unrestricted|funds|||||||629 989|584,963|
|Total funds|||||||19|638,305|604,584|
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|Statement ofCash Flows for the Y|ear Ended 3|0September 20|23|
|---|---|---|---|
|||2023|2022|
||Note|||
|Cash flows from operating
activities||||
|Net cash income/(expenditure)||33,721|(116,871)|
|Adjustments
to cash flows from non-cash items||||
|Depreciation||18,956|28,647|
|Investment
income||(610)|(19)|
|Loss on disposal oftangible
fixed assets||4 971||
|||57,038|(88,243)|
|Working capital adjustments||||
|Increase in stocks|14|(17,568)|(33,408)|
|(increase)/decrease
in debtors
Increase/(decrease)
in creditors|15
16|(25,423)
17,538|6/97
~4533|
|Net cash flows from operating
activities||31,585|119,86|
|Cash tlows from investing
activities||||
|Interest receivable
and similar income|6|610|19|
|Purchase oftangible
fixed assets|13|(4,973)|(1,770)|
|Rounding|||I|
|Net cash flows from investing
activities||4,363|1,750|
|Cash flows from financin
activities
Repayment
ofloans and borrowings|16|~8,71|2,395|
|Net increase/(decrease)
in cash and cash equivalents||18,505|(124,012)|
|Cash and cash equivalents
at 1October||120,076|244 088|
|Cash and cash equivalents
at 30September||138,581|120,076|
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|3
Incom|e from donations
and legacies||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General
f|fundsf|fundsf|
|Donations|and legacies;||||
|Donations
from individuals||157,772|30,620|188,392|
|Total for|2023|157,772|30,620|188,392|
|Total for|2022|94,311|52,075|146,386|
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|||||Unrestricted|Unrestricted|||
|---|---|---|---|---|---|---|---|
|||||funds||Total||
|||||General||funds||
|Services to beneficiaries||||645|615|645|615|
|Total for 2023||||645|615|645|615|
|Total for 2022||||503|106|503,|106|
|5
Income from||other trading|activities|||||
|||||Unrestricted||||
|||||funds||Total||
|||||General||funds||
|Trading income;||||||||
|Sales ofgoods||and services||266,407||266,407||
|Total for 2023||||266,407||266,407||
|Total for 2022||||231,277||231|277|
|6
Investment|income|||||||
|||||Unrestricted||||
|||||funds||Total||
|||||General||funds||
|Interest receivable||and similar income;||||||
|Interest receivable on bank deposits|||||610||610|
|Total for 2023|||||610||610|
|Total for 2022|||||19||19|
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||||Unrestricted|||
|---|---|---|---|---|---|
||||funds|Restricted|Total|
||||General|funds|funds|
|||Note|||g|
|Services to|beneficiaries||987,117|24,964|1,012,081|
|Governance|costs||18358||18,358|
|Total for 2023|||1,005,475|24 964|1030,439|
|Total for 2022|||911,048|28,818|939,866|
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|Governance
costs||||||
|---|---|---|---|---|---|
|||Unrestricted||||
|||funds|Restricted||Total|
|||General|funds||funds|
|Audit fees||||||
|Audit ofthe financial
statements||3,600|||3,600|
|Other fees paid to auditors||7,610|||7,610|
|Legal and professional
fees||6,101|||6,101|
|Other governance
costs||1,047|||1,047|
|Total for 2023||18,358|||18,358|
|Total for 2022||9,092||334|9,426|
|9
Net incoming/outgoing|resources|||||
|Net incoming/(outgoing)
resources for the year include:||||||
||||2023||2022|
|Loss on disposal oftangible|fixed assets||4,971|||
|Depreciation offixed assets|||18,957||28,647|
|10 independent
examiner's|remuneration|||||
||||||2022|
|Examination ofthe financial|statements||||1,800|
|11 Auditors'
remuneration||||||
||||2023||2022|
|Audit ofthe financial
statements|||3|600||
|Other fees to auditors||||||
|All other non-audit
services|||7,610||4 670|
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|13 Tangible flxed assets||||
|---|---|---|---|
||Land and|Furniture
and||
||buildings|equipment|Total|
|||g||
|Cost||||
|At 1 October 2022|337,120|398,432|735,552|
|Additions
Disposals||4,973
~114,126|4,973
~134,126|
|At 30September 2023|337 120|289 279|626 399|
|Depreciation||||
|At 1 October 2022|76,521|305,312|381,833|
|Charge for the year
Eliminated
on disposals|5,839|13,117
~109 155|18,956
~109155|
|At 30 September 2023|82,360|209274|291634|
|Net book value||||
|At 30September 2023|254,760|80,005|334,765|
|At 30September 2022|260,599|93120|353,719|
|14 Stock||||
|||2023|2022|
||||f|
|Stocks||175,740|158,172|
|15 Debtors||||
|||2023|2022|
|Trade debtors||34,285|51,918|
|Prepayments||45,897|2,941|
|Other debtors||130|30|
|||80,312|54,889|
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|16 Creditors: amounts|falling due within one year|||
|---|---|---|---|
|||2023|2022|
||||8|
|Bank loans||9,787|10,649|
|Trade creditors||23,692|6,231|
|Other taxation and social|security|17,926|22,520|
|Other creditors||926|1,081|
|Accruals||9 661|4 833|
|||61,992|45,316|
|17 Creditors: amounts|falling due after one year|||
|||2023|2022|
||||s|
|Bank loans||29101|36,956|
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|19 Funds|||||||
|---|---|---|---|---|---|---|
|||||||Balance at|
|||Balance at 1||||30|
|||October|Incoming|Resources||September|
|||2022|resources|expended|Transfers|2023|
|Unrestricted|funds||||||
|General||584,963|1,070,404|(1,042,339)|16,961|629,989|
|Restricted funds||19,621|30,620|~24,9631|~16,9611|8,316|
|Total funds||604,384|1,101,024|~1,067,303||638,305|
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|||||||Balance at 30|
|---|---|---|---|---|---|---|
||||Balance at 1|Incoming|Resources|September|
||||October 2021|resources|expended|2022|
|Unrestricted||funds|||||
|General
Restricted|funds||688,667
32,788|832,016
52 075|(935,720)
~65,242|584,963
19621|
|Total funds|||721455|884 tl91|~7,000962|604,584|
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|Detailed Statem|ent|ofFinancial Activities f|or the Year Ended 30Septem|ber 2023|
|---|---|---|---|---|
||||Total|Total|
||||2023|2022|
|Income and Endowments
from:|||||
|Donations
and legacies|(analysed below)||188,392|146,386|
|Charitable
activities
(analysed||below)|645,615|503,106|
|Other trading activities|(analysed below)||266,407|231,277|
|Investment
income (analysed||below)|610|19|
|Other income (analysed|below)|||3 303|
|Total income|||1101,024|884091|
|Expenditure
on;|||||
|Raising funds (analysed
below)
Charitable
activities
(analysed below)|||(36,864)
~1,030,439|(61,096)
~939,866|
|Total expenditure|||~1,067,303|~10tl0 962|
|Net income/(expenditure)|||33,721|~ll6, 871|
|Net movement
in funds|||33,721|(116,871)|
|Reconciliation
offunds|||||
|Total funds brought
forward|||604 384|721,455|
|Total funds carried forward|||638,305|604,584|
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||Total|Total|
|---|---|---|
||2023|2022|
|Donations and legacies|||
|Donations
restricted|30,620|52,075|
|Donations
unrestricted|157,772|94,311|
||188392|146,386|
|Charitable ac6vl6es|||
|Fees received|645 615|503,106|
||645 615|503,106|
|Other trading ac6vitles|||
|Nursery
sales|262,616|222,964|
|Canteen sales|2,551|4,195|
|Course fees|1,240|4,118|
||266,407|231,277|
|Investment income|||
|Interest on cash deposits|610|19|
||610|19|
|Other income|||
|Other income||3,303|
|||3,303|
|Raising funds|||
|Opening
stock|(23,726)|(18,715)|
|Purchases
restricted||(29,989)|
|Purchases
unrestricted|(17,178)|(9,803)|
|Canteen costs restricted||(1,450)|
|Canteen costs unrestricted|(4,866)|(4,787)|
|Advertising
and marketing|(5,746)|(2,651)|
|Shows and public relafions||(135)|
|Course expenses restricted||(4,985)|
|Course expenses unrestricted|(2,546)|(3,034)|
|Closing stock|26,361|23,724|
|Telephone
and fax|(5,028)|(5,274)|
|Printing,
postage and stationery
Bank charges|(2,662)
~1,473|(2,229)
~1,768|
||36864|61,096|
|Charitable
activi6es|||
|Opening
stock|(134,446)|(106,049)|
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|Detailed Statem||ent o|fFin|ancial Activities fo|r the Year|Ended 30Septem|ber
2023|
|---|---|---|---|---|---|---|---|
|||||||Total|Total|
|||||||2023|2022|
||||||||g|
|Purchases||||||(123,833)|(135,551)|
|Closing stock||||||149,379|134,448|
|Rent||||||(10,344)|(6,218)|
|Wages and salaries restricted||||||(13,036)|(10,264)|
|Wages and salaries unrestricted||||||(614,729)|(563,785)|
|StaffNIC (Employers)||||||(33,172)|(28,430)|
|Staffpensions
(Defined||contribution)||-pension scheme I||(22,913)|(22,656)|
|Staff tmining||||||(2,796)|(1,115)|
|Rates||||||(1,482)|(957)|
|Light, heat and power||||||(9,871)|(10,705)|
|Insurance||||||(12,312)|(9,599)|
|Repairs and maintenance||restricted||||(7,704)|(18,220)|
|Repairs and maintenance||unrestricted||||(43,919)|(30,239)|
|Trade subscriptions||||||(3,902)|(2,375)|
|Sundry
expenses restricted||||||(4P24)||
|Sundry
expenses unrestricted||||||(3,184)|(4,117)|
|Transport
costs||||||(62,703)|(54,052)|
|Vat partial exemption||||||(31,030)|(34,041)|
|Bad debts written off|||||||2, 132|
|Loan interest||||||(1,932)||
|Depreciation||||||(18,957)|(28,64'|
|(Profit)/loss
on sale oftangible|||fixed|assets held for charity's|own use|(4,971)||
|Bank charges|||||||(334)|
|Trustees'
insurance||||||(1,047)|(1,169)|
|Payroll and bookkeeping||||||(7,610)|(4,570)|
|The audit ofthe charity's||annual|accounts|||(3,600)||
|Independent
examiner's
Legal and professional|fee
fees|||||~1,030,439|(1,800)
~3,553
~939,866|