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|||||Page||
|---|---|---|---|---|---|
|Report ofthe Trustees|||1|to|2|
|Independent
Examiner's|Report|||||
|Statement ofFinancial|Activities|||||
|Balance Sheet||||||
|Notes to the Financial Statements|||6|to|13|
|Detailed Statement ofFinancial||Activities||14||
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|||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted|Total|Total|
|||||||funds|funds|funds|funds|
||||||Notes|||||
|INCOME|AND ENDOWMENTS|||FROM||||||
|Donations|and legacies|||||326||326|5,034|
|Charitable|activities|||||||||
|Grants||||||18,251|221,541|239,792|237,196|
|Investment|income|||||650||650|16|
|Total||||||19,227|221,541|240,768|242,246|
|EXPENDITURE||ON||||||||
|Charitable|activities|||||||||
|Grants||||||9,939|220,942|230,881|231,530|
|Net gains on investments||||||431,000||431,000|53,000|
|NET INCOME||||||440,288|599|440,887|63,716|
|Transfers|between|funds||||I|(I)|||
|Net movement
in||funds||||440,289|598|440,887|63,716|
|RECONCILIATION|||OF FUNDS|||||||
|Total funds|brought|forward||||(295,436)|8,781|(286,655)|(350,371)|
|TOTAL FUNDS CARRIED FORWARD||||||144,853|9,379|154,232|(286,655)|
##
##
|||||2023|2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|||||
|CURRENT ASSETS||||||
|Debtors|||||2,750|
|Cash at bank and in hand||146,945|10,915|157,860|144,377|
|||146,945|10,915|157,860|147,127|
|CREDITORS||||||
|Amounts
falling due within one year|10|(2,092)|(1,536)|(3,628)|(2,782)|
|NET CURRENT ASSETS||144,853|9,379|154,232|144,345|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||144,853|9,379|154,232|144,345|
|PENSION LIABILITY|12||||(431,000)|
|NET ASSETS/(LIABILITIES)||144,853|9,379|154,232|(286,655)|
|FUNDS||||||
|Unrestricted
funds||||144,853|(295,436)|
|Restricted
funds||||9,379|8,781|
|TOTAL FUNDS||||154,232|(286,655)|
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|||||||2023|2022|
|---|---|---|---|---|---|---|---|
||Interest|Received||||650|16|
|3.|CHARITABLE||ACTIVITIES COSTS|||||
||||||Direct|Support||
||||||Costs|costs|Totals|
||Grants||||229,345|1,536|230,881|
|4.|NET INCOME/(EXPENDITURE)|||||||
||Net income/(expenditure)|||is stated after charging/(crediting):||||
|||||||2023|2022|
||Auditors'|remuneration||for non audit work||1,536|1,440|
||Other operating||leases|||11,000|11,000|
##
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|STAFFC|OSTS||||||
|---|---|---|---|---|---|---|
||||||2023|2022|
|Wages and|salaries||||141,199|135,205|
|Social security costs|||||6,020|7,335|
|Other pension costs|||||22,000|19,705|
||||||169,219|162,245|
|The average monthly||number ofemployees|during|the year was as follows:|||
||||||2023|2022|
|Charitable|Activities||||6|6|
|Governance|||||I|I|
##
||NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31MARCH 2023|NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31MARCH 2023|NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31MARCH 2023|||
|---|---|---|---|---|---|
||COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||||
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||INCOME AND ENDOWMENTS|FROM||||
||Donations
and legacies||5,034||5,034|
||Charitable
activities|||||
||Grants||200,434|36,762|237,196|
||Investment
income||16||16|
||Total||205,484|36,762|242,246|
||EXPENDITURE ON|||||
||Charitable
activities|||||
||Grants||184,649|46,881|231,530|
||Net gains on investments||53,000||53,000|
||NET INCOME/(EXPENDITURE)||73,835|(10,119)|63,716|
||Transfers
between
funds||(10,175)|10,175||
||Net movement
in funds||63,660|56|63,716|
||RECONCILIATION
OF FUNDS|||||
||Total funds brought
forward||(359,096)|8,725|(350,371)|
||TOTAL FUNDS CARRIED FORWARD||(295,436)|8,781|(286,655)|
|8.|TANGIBLE FIXEDASSETS|||||
||||||Fixtures|
||||||and|
||||||fittings|
||COST|||||
||At 1 Apri12022 and 31 March 2023||||18,563|
||DEPRECIATION|||||
||At
1 April 2022 and 31 March 2023||||18,563|
||NET BOOK VALUE|||||
||At 31 March 2023|||||
||At 31 March 2022|||||
##
##
##
|DEBTORS:|A|MOUNT|S FALL|ING DUE WITHIN ONE Y|EAR|||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|Trade debtors|||||||2,750|
|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE|||||YEAR|||
|||||||2023|2022|
|Trade creditors||||||3,628|2,782|
|MOVEMENT||IN FUNDS||||||
||||||Net|Transfers||
||||||movement|between|At|
|||||At 1.4.22|in funds|funds|31.3.23|
|Unrestricted|funds|||||||
|General
fund||||105,564|9,288|(999)|113,853|
|Pension Fund||||(431,000)|431,000|||
|Development(Designated)|||Fund|30,000|||30,000|
|Interpretors
(Designated)|||Fund|||1,000|1,000|
|||||(295,436)|440,288||144,853|
|Restricted
funds||||||||
|Ceredigion
Dev Worker||||4,289|(4,237)||52|
|Pembrokeshire||Dev Worker|||(10,730)|10,730||
|Spirituality||||616|||616|
|Golfing Project||||3,817|(712)||3,105|
|Mental Health|Forums|||59|1,218||1,277|
|Hywel Dda|||||15,060|(10,731)|4,329|
|||||8,781|599||9,379|
|TOTAL FUNDS||||(286,655)|440,887||154,232|
|Net movement||in funds,|included|in the above are as follows:||||
|||||Incoming|Resources|Gains and|Movement|
|||||resources|expended|losses|in funds|
|Unrestricted|funds|||||||
|General
fund||||19,227|(9,939)||9,288|
|Pension Fund||||||431,000|431,000|
|||||19,227|(9,939)|431,000|440,288|
|Restricted
funds||||||||
|Ceredigion
Dev||Worker||21,256|(25,493)||(4,237)|
|Pembrokeshire||Dev Worker||14,310|(25,040)||(10,730)|
|Golfing Project|||||(712)||(712)|
|Mental Health|Forums|||1,256|(38)||1,218|
|Hywel Dda||||184,719|(169,659)||15,060|
|||||221,541|(220,942)||599|
|TOTAL FUNDS||||240,768|(230,881)|431,000|440,887|
##
##
##
||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
|||||At 1.4.21|in funds|funds|31.3.22|
|Unrestricted|funds|||||||
|General fund||||124,904|20,835|(40,175)|105,564|
|Pension Fund||||(484,000)|53,000||(431,000)|
|Development(Designated)|||Fund|||30,000|30,000|
|||||(359,096)|73,835|(10,175)|(295,436)|
|Restricted
funds||||||||
|Ceredigion
Dev||Worker||4,234|55||4,289|
|Pembrokeshire||Dev Worker|||(10,175)|10,175||
|Spirituality||||616|||616|
|Golfing Project||||3,817|||3,817|
|Mental Health|Forums|||58|||59|
|||||8,725|(10,119)|10,175|8,781|
|TOTAL FUNDS||||(350,371)|63,716||(286,655)|
|||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|
|||resources|expended|losses|in funds|
|Unrestricted|funds|||||
|General fund||205,484|(184,649)||20,835|
|Pension Fund||||53,000|53,000|
|||205,484|(184,649)|53,000|73,835|
|Restricted
funds||||||
|Ceredigion
Dev Worker||21,256|(21,201)||55|
|Pembrokeshire|Dev Worker|14,310|(24,485)||(10,175)|
|Mental Health|Forums|1,196|(1,195)||I|
|||36,762|(46,881)||(10,119)|
|TOTAL FUNDS||242,246|(231,530)|53,000|63,716|
##
##
##
||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
|||||At 1.4.21|in funds|funds|31.3.23|
|Unrestricted|funds|||||||
|General
fund||||124,904|30,123|(41,174)|113,853|
|Pension Fund||||(484,000)|484,000|||
|Development(Designated)|||Fund|||30,000|30,000|
|Interpretors
(Designated)|||Fund|||1,000|1,000|
|||||(359,096)|514,123|(10,174)|144,853|
|Restricted
funds||||||||
|Ceredigion
Dev||Worker||4,234|(4,182)||52|
|Pembrokeshire||Dev Worker|||(20,905)|20,905||
|Spirituality||||616|||616|
|Golfing Project||||3,817|(712)||3,105|
|Mental Health|Forums|||58|1,219||1,277|
|Hywel
Dda|||||15,060|(10,731)|4,329|
|||||8,725|(9,520)|10,174|9,379|
|TOTAL FUNDS||||(350,371)|504,603||154,232|
||||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|---|
||||resources|expended|losses|in funds|
|Unrestricted|funds||||||
|General
fund|||224,711|(194,588)||30,123|
|Pension Fund|||||484,000|484,000|
||||224,711|(194,588)|484,000|514,123|
|Restricted
funds|||||||
|Ceredigion
Dev||Worker|42,512|(46,694)||(4,182)|
|Pembrokeshire||Dev Worker|28,620|(49,525)||(20,905)|
|Golfing Project||||(712)||(712)|
|Mental Health|Forums||2,452|(1,233)||1,219|
|Hywel Dda|||184,719|(169,659)||15,060|
||||258,303|(267,823)||(9,520)|
|TOTAL FUNDS|||483,014|(462,411)|484,000|504,603|
##
|The amounts
recognised
in the statement offinancial position are as f|ollows:||
|---|---|---|
||2023|2022|
|Fair value ofscheme assets|1,487,000|1,509,000|
|Present Value ofdefined benefit obligation|(1,371,000)|(1,940,000)|
|Defined benefit pension scheme surplus (deficit)|116,000|(431,000)|
|Defined Benefit Obligation|||
|Changes
in the defined benefit obligation
are as follows:|||
|||2023|
|Present value at start ofyear||1,940,000|
|Current Service Cost||37,000|
|Interest||54,000|
|Members'
Contributions||6,000|
|Past Service Cost|||
|Remeasurements
(Gains)||(618,000)|
|Benefits/transfers
paid||(48,000)|
|Present value at end ofyear||1,371,000|
|Fair Value ofscheme assets|||
|Changes
in the fair value ofscheme assets are as follows:|||
|Fair Value at start ofyear||1,509,000|
|Interest income||42,000|
|Remeasurements
(assets)||(41,000)|
|Administration
Expenses|||
|Employer
Contributions||19,000|
|Member contributions||6,000|
|Benefits Paid||(48,000)|
|Fair value at end ofyear||1,487,000|
##
|||||WEST WALES ACTION FOR MENTAL HEALTH|||
|---|---|---|---|---|---|---|
|||||DETAILED STATEMENT OF FINANCIAL ACTIVITIES|||
|||||FOR THE YEAR ENDED 31 MARCH 2023|||
||||||2023|2022|
|INCOME|AND ENDOWMENTS||||||
|Donations|and legacies||||||
|Donations|||||326|5,034|
|Investment|income||||||
|Interest Received|||||650|16|
|Charitable|activities||||||
|Grants|||||239,792|237,196|
|Total incoming
resources|||||240,768|242,246|
|EXPENDITURE|||||||
|Charitable|activities||||||
|Wages|||||141,199|135,205|
|Social security|||||6,020|7,335|
|Pensions|||||22,000|19,705|
|Rent Paid|||||11,000|11,000|
|Insurance|||||903|878|
|Telephone|||||3,485'|4,059|
|Postage and stationery|||||2,264|2,686|
|Advertising|||||1,147|1,873|
|Sundries|||||41,327|47,349|
||||||229,345|230,090|
|Support costs|||||||
|Governance
costs|||||||
|Auditors'|remuneration||for|non audit work|1,536|1,440|
|Total resources expended|||||230,881|231,530|
|Net income|before gains||and losses||9,887|10,716|
|Realised recognised||gains and losses|||||
|Actuarial
Losses on Pension|||||431,000|53,000|
|Net income|||||440,887|63,716|