2023-03-31-accounts - Reading Voluntary Action

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			Unrestricted	Restricted	Total
			funds	funds	2023
		Note
Income and Endowments	from:
Charitable activities			19,900	711,603	731,503
Total income			19,900	711,603	731,503
Expenditure on:
Charitable activities			(27,615)	(753,270)	(780,885)
Total expenditure			(27,615)	(753,270)	(780,885)
Gains/losses on investment	assets		(991)		(991)
Net expenditure			(8,706)	(41,667)	(50,373)
Transfers between funds			(6,529)	6,529
Other recognised gains and losses
Actuarial gains on defined benefit pension
schemes			642,000		642,000
Net movement in fimds			626,765	(35,138)	591,627
ReconciTiation offunds
Total funds brought forward			(633,628)	113,523	(520,105)
Total funds cerned forward		16	(6,863)	78,385	71,522
			Unrestricted	Restricted	Total
			funds	funds	2022
		Note		8	K (As restated)
Income and Endowments	from:
Donations and legacies			124		124
Charitable activities			17,298	594,692	611,990
Total income			17,422	594,692	612,114
Expenditure on:
Charitable activities			(71,204)	(592,797)	(664,001)
Total expenditure			(71,204)	(592,797)	(664,001)
Gains/losses on investment	assets		2,109		2,109
Net (expenditure)/income			(51,673)	1,895	(49,778)
Transfers between funds			(25,378)	25,378
Other recognised gains and losses
Actuarial gains on defined benefit pension
schemes			183,000		183,000
Net movement in funds			105,949	27,273	133,222

			and Lo	sses)
				Unrestricted	Restricted	Total
				funds	funds	2022
			Note	f,		K(As restated)
Reconciliation	offunds
Total funds brought		forward		(739,577)	86,250	(653,327)
Total funds carried		forward		(633,628)	113,523	(520,105)

				2023	2022
			Note		8(As restated)
Fixed assets
Investments				25,450	26,442
Current assets
Debtors			12	37,035	43,404
Cash at bank and in hand			13	292,751	326,212
				329,786	369,616
Creditors: Amounts	falling due	within one year		(70,714)	(90,163)
Net current assets				259,072	279,453
Net assets excluding	pension liability			284,522	305,895
Pension scheme liability			15	(213,000)	(826,000)
Net assets/(liabiTities)	including	pension liability		71,522	(520,105)
Funds ofthe charity:
Restricted income funds
Restricted funds				78,385	113,523
Unrestricted incomafunds
Unrestricted funds				(6,863)	(633,628)
Total funds			16	71,522	(520,105)

				Unrestricted	Unrestricted
				funds		Total
				General		funds
Total for 2023
Total for 2022					124	124
4	Income from charitable activities
			Unrestricted
			funds	Restricted		Total
			General	funds		funds
	Contract income			422,528		422,528
	Training event income		332			332
	Project fees		3,300		532	3,832
	Other income		300			300
	Income from	listed investments	741			741
	Interest on cash deposits		1,521			1,521
	Grants receivable		13,006	267,044		280,050
	Management	fees	130	21,499		21,629
	Rental income		570			570
Total for 2023			19,900	711,603		731,503
Total for2022			17,298	594,692		611,990

				Unrestricted	funds	Restricted	Total
				Designated	General	funds	funds
			Note
Charity running		costs		22,000	(35,006)	267,597	254,591
Depreciation,
amortisation	and
other similar	costs				1,168		1,168
Staff costs				7,000	28,229	485,673	520,902
Governance	costs		6		4,224		4,224
Total for 2023				29,000	(1,385)	753,270	780,885
Total for 2022				36,000	35,204	592,797	664,001

			Unrestricted
			funds	Total
			General	funds
				g
Independent examiner	fees
Examination ofthe	financial	statements	4,224	4,224
Total for 2023			4,224	4,224
Total for 2022			4,080	4,080

charity during the year expressed as full time	equivalents was as follows:
	2023		2022
	No		No
Total		25		22

10 Tangible nxed assets
	Furniture and
	equipment	Total
Cost
At 1April 2022	27,275	27,275
Additions	1,168	1,168
At 31March 2023	28,443	28,443
Depreciation
At 1April 2022	27,275	27,275
Charge for the year	1,168	1,168
At 31March 2023	28,443	28,443
Net book value
At 31March 2023
At 31March 2022

Other investments
	Listed
	investments	Total
		8
Cost orValuation
At I April 2022	26,442	26,442
Revaluation	(992)	(992)
At 31March 2023	25,450	25,450
Net book value
At 31March 2023	25,450	25,450
At 31March 2022	26,442	26,442

12 Debtors
	2023	2022
Trade debtors	30,325	32,287
Prepayments	5,599	3,311
Accrued income	1,111	7,806
	37,035	43,404

13 C	ash	and cash equivalents
			2023	2022
Cash	on	hand	148	148
Cash	at	bank	292,603	326,064
			292,751	326,212

14 Creditors: amounts falling due within one year
	2023	2022
Trade creditors	3,355	17,000
Other taxation snd social security		194
Other creditors	63,359	40,969
Accruals	4,000	32,000
	70,714	90,163

The amounts recognised in the statement	offinancial position are as	follows:
		2023	2022
Fair value ofscheme assets		1,218,000	1,244,000
Present value ofdefined benefit obligation		(1,431,000)	(2,070,000)
Defined benefit pension scheme deficit		(213,000)	(826,000)
Dejitted benefit obhgoti ort
Changes in the defined benefit obligation	are as follows:

Changes in the defin	ed benefit obligation are as follows:
		2023
Present value at start	ofyear	2,070,000
Current service cost		18,000
Interest cost		53,000
Change in financial	assumptions	(743,000)
Change in demographic assumptions		(58,000)
Benefits paid		(43,000)
Contributions by scheme participants		3,000
Experience loss/(gain) on defined benefit obligation		131,000
Present value at end	ofyear	1,431,000

Pair value ofscttetne assets Changes in the fair value ofscheme assets are as follows:
	2023
Fair value at start ofyear	1,244,000
Interest on assets	32,000
Return on assets less interest	(31,000)
Other actuarial gains/(losses)	3,000
Contributions by employer	11,000
Contributions by scheme participants	3,000
Benefits paid	(43,000)
Administration expenses	(1,000)
Fair value at end ofyear	1,218,000

The major	categories ofscheme assets are as follow	s:
		2023	2022
Public equities		613,000	593,000
Private equities		151,000	187,000
Infrastructure		168,000	158,000
Real Estate		154,000	150,000
Credit		177,000	207,000
Cash		18,000	29,000
Longevity	Insurance	(63,000)	(80,000)
		1,218,000	1,244,000

Post retirement mor	tal	ity assu	mptio	ns
							2023		2022
							Years		Years
Current UK pensioners		at retirement		age - male				21.00	21.00
Current UK pensioners		at retirement		age - female				24.00	24.00
Future UK pensioners		at retirement		age - male				22.00	23.00
Future UK pensioners		at retirement		age - female				25.00	25.00
16 Funds
			Balance
				at 1				Other	Balance at
			April		Incoming	Resources		recognised	31March
				2022	resources	expended	Transfers	gains/(losses)	2023
								8
Unrestricted funds
General
General Fund				25,931	95,619	(74,334)	(6,529)		40,687
Designated
COIF Investment				26,441				(991)	25,450
Pension Reserve			(826,000)			(29,000)		642,000	(213,000)
Pension Liability	Reserve			80,000					80,000
Contingency Reserve				60,000					60,000
			(659,559)			(29,000)		641,009	(47,550)
Total unrestricted	funds		(633,628)		95,619	(103,334)	(6,529)	641,009	(6,863)
Restricted funds
Restricted Funds	(see
below)			113,523		711,603	(753,270)	6,529		78,385
Total funds			(520,105)		807,222	(856,604)		641,009	71,522

Notes to the	Fin	ancial S	tateme	nts for the	Year Ended 3	1March 202	3
							Balance at
		Balance	at 1	Incoming	Resources		31March
		April 2022		resources	expended	Transfers	2023
		8			f.
Unrestricted funds
Restricted funds
Advice Service (Barley
Charity)		8,423		27,308	(29,945)		5,786
Berkshire West CCG
Partnership				12,000	(12,000)
Social Prescribing (RBC)				26,722	(26,722)
Ready Friends (Earley
Charity)		3,579		11,623	(14,566)		636
Supporting Participation	and
Engagement (RBC)		14,109		21,568	(35,677)
Organisational Development
(RBC)				33,905	(33,905)
Parent Employment
Wellbeing		2,624		11,977	(14,601)
PCN Link Workers			897	194,289	(193,745)		1,441
Vaccine Support		16,910		119,555	(136,465)
Census Support			397		(397)
Wild Being		16,346		5,000	(21,346)
CCG Mental Health				26,913	(26,913)
CPAR		4,740		2,505	(7,245)
Faith Forum		8,974					8,974
Aspire 2				27,481	(27,481)
Ageing Well		12,104			(12,104)
Client Grants			565	3,526	(3,857)		234
PHM Project		23,855			(20,929)		2,926
Volunteering Development				80,000	(66,135)		13,865
BSARes. RVA				10,676	(5,810)		4,866
CTG2 Social Prescribing				12,500	(19,029)	6,529
CTG3 In)restructure				69,360	(63635)		5,725
BSARes CRcosts				12,173	(8,676)		3,497
Health Inequality				33,012	(2,577)		30,435
Total restricted funds		113,523		742,093	(783,760)	6,529	78,385

			Balance at				Other	Balance at
			1April	Incoming	Resources		recognised	31March
			2021	resources	expended	Transfers	gains/(losses)	2022
			8		8
Unrestricted	funds
General			69,091	70,277	(88,059)	(25,378)		25,931
Designated			(808,668)		~(36,000		185,109	~659,559)
Total unrestricted		funds	(739,577)	70,277	(124,059)	(25,378)	185,109	(633,628)
Restricted funds			86,250	594,692	(592,797)	25,378		113,523
Total funds			(653,327)	664,969	(716,856)	-	185,109	(520,105)

					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2023
		f.	K
Fixed asset investments			25,450		25,450
Current	assets	48,042	140,000	141,744	329,786
Current	liabilities	(7,355)		(63,359)	(70,714)
Pension	scheme liability		(213,000)		(213,000)
Total net assets		40,687	(47,550)	78,385	71,522
					Total funds at
		Unrestricted	funds	Restncted	31March
		General	Designated	funds	2022
		K			K(As restated)
Fixed asset investments			26,442		26,442
Current	assets	78,443	139,999	151,174	369,616
Current	liabilities	(52,512)		(37,651)	(90,163)
Pension	scheme liability		(826,000)		(826,000)
Total net assets		25,931	(659,559)	113,523	(520,105)

		Unrestricted Funds
			Total	Total
			Unrestricted	Unrestricted
			Funds	Funds
			2023	2022
			g
Income and Endowments		from:
Donations and legacies				124
Charitable activities			19,900	17,298
Total income			19,900	17,422
Expenditure on:
Charitable activities			(27,615)	(71,204)
Total expenditure			(27,615)	(71,204)
Gains/losses on investment		assets	(991)	2,109
Net expenditure			(8,706)	(51,673)
Transfers between	funds		(6,529)	(25,378)
Other recognised	gains and losses
Actuarial gains on	defined benefit pension schemes		642,000	183,000
Net movement in funds			626,765	105,949
Reconciliation offunds
Total funds brought	forward		(633,628)	(739,577)
Total funds carried	forward		(6,863)	(633,628)

			Total	Total
			Restricted	Restricted
			Funds	Funds
			2023	2022
Income and Endowments		from:
Charitable activities			711,603	594,692
Total income			711,603	594,692
Expenditure on:
Charitable activities			7753,2773	~592,7973
Total expenditure			(753,270)	(592,797)
Net (expenditure)/income			(41,667)	1,895
Transfers between	funds		6,529	25,378
Net movement in funds			(35,138)	27,273
ReconciTiation offunds
Total funds brought	forward		113,523	86,250
Total funds carried	forward		78,385	113,523