2023-03-31-accounts - Inquest Charitable Trust

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I - 16	Trustees' Annual Report (including Directors' Report)	Trustees' Annual Report (including Directors' Report)	Trustees' Annual Report (including Directors' Report)	Trustees' Annual Report (including Directors' Report)
17-19	Independent Auditor's	Report
20	Statement ofFinancial	Activities	(including	Income and Expenditure	Account)
21	Balance Sheet
22	Statement ofCash Flows
23-33	Notes to the Financial	Statements

		Notes	Restricted	Unrestricted	Total	Total
			Funds	Funds	Funds	Funds
					2023	2022
Income and endowments	from:
Donations and legacies			611,996	515,593	1,127,589	826,963
Charitable activities				8,250	8,250	14,920
Other trading activities				11,812	11,812
Investments				2,957	2,957	147
Total income and endowments			611,996	538,612	1,150,608	842,030
Expenditure on:
Costs ofraising funds:
Fundraising costs		7		81,524	81,524	57,859
Charitable activities		8	647,496	389,315	1,036,811	935,851
Total expenditure			647,496	470,839	1,118,335	993,710
Net income/(expenditure)			(35,500)	67,773	32,273	(151,680)
Transfers between funds
Net income/(expenditure)	and net movement in
funds for the year			(35,500)	67,773	32,273	(151,680)
Reconciliation offunds
Total funds brought forward			45,900	129,835	175,735	327,415
Total funds cerned forward			10,400	197,608	208,008	175,735

			Notes	2023	2022
				6
Fixed assets
Tangible assets			15	13,042	12,047
Current assets
Debtors			16	62,207	121,570
Cash at bank	snd in	hand		443,141	182,624
				505,348	304,194
Creditors: amounts		falling due within one year	17	(310,382)	(140,506)
Net current assetslgiabilities)				194,966	163,688
Net assets				208,008	175,735
Charity funds
Restricted funds			19	10,400	45,900
Unrestricted	funds
	General funds		19	197,608	129,835
Total charity	funds			208,008	175,735

		Notes	2023	2022
Cash flowfrom operating	activities
Net cash provided by operating activities		22.0	265,299	(379,996)
Cash flowfrom investing activities
Interest income			2,957	147
Purchase oftangible Axed	assets		(7,739)	(13,473)
Net cash used in investing	activities		(4,782)	(13,326)
Net increase in cash and cash equi valents in the year			260,517	(393,322)
Cash and cash equivalents	at the beginning ofthe year		182,624	575,946
Cash and cash equivalents	at the end ofthe year		443,141	182,624
Analysis ofcash and cash	equivalents
Cash in bank and in hand			443,141	182,624
Cash and cash equivalents	at the end ofthe year	22.1	443,141	182,624

IncomePom Donations and	Legacies	2023	2022
Gifls		105,081	69,042
Gift Aid tax reclaims		19,206	7,966
AB Charitable Trust (Unrestricted)		35,000	20,000
Bromley Trust (Unrestricted)		40,000	20,000
Joseph Rowntree Charitable	Trust (Unrestricted)	94,986	55,000
Esmbe Fairbairn Foundation	(Unrestricted)	162,000	95,000
Oak Foundation (Restricted)		97,785	82,388
Grants from other sources (Restricted and Unrestricted)		524,211	448,897
Memberships		49,320	28,670
		1,127,589	826,963

4.0	Income from	Charh'abie	Activities				2023	2022
	Income Irom	consulting	and training services				3,945	7,275
	Income I'rom	publications					4,305	3,856
	Income I'rom	grants						3,789
							8,250	14,920
4A	Income from	charitable	activities was f8,250 (2022 -	814,920)ofwhich		Knit	(2022 - Knit) was	attributable to
	restricted and	88,250 (2022 - K14,920)was attributable		to unrestricted	funds.
$.0	IncomePom	t)ther Trading Actbridas					Unrestricted	Unrestricted


$.0	IncomePom		t)ther Trading Actbridas		Unrestricted	Unrestricted
					funds	funds
					2023	2022
					8
	Fundraising	events			11,812
6.0	Income from		Investments		Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Interest —bank				2,957	147
1.0	Errpenditure		on Raising Funds		Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Staffcosts				77,482	57,438
	Other fundraising			costs	4,042	421
					81,524	57,859

0.0	Analysis	ofExpenditure
8.1	Charitable	Activities 2023	Activities	Support	Total
			undertaken	costs
			directly
	Projectwork		383,824		383,824
	Casework	and other family support	512,754	120,937	633,691
	Publications		19,296		19,296
			915,874	120,937	1,036,811
	Charitable	Activities 2022	Activities	Support	Total
			undertaken	costs
			directly
	Project work		218,185		218,185
	Casework	and other family support	608,603	108,233	716,836
	Publications		830		830
			827,618	108,233	935,851

8.2	Of the 61,036,811 expenditures	Of the 61,036,811 expenditures	in 2023 (2022 - 2935,851),0647,496 (2022 -	in 2023 (2022 - 2935,851),0647,496 (2022 -	in 2023 (2022 - 2935,851),0647,496 (2022 -	6485,385)was	attributable to
	restricted funds and K389,315(2022 - f450,466)was attributable				to unrestricted	funds.
9.0	Analysis ofSupport and Governance			Costs
				Support	Governance	Total	Total
					costs	2023	2022
							6
	Premises			58,535		58,535	61,910
	Office running			17,006		17,006	17,896
	Information technology			24,726		24,726	16,806
	Legal and professional			3,041		3,041	1,861
	Bookkeeping			1,189		1,189	2,839
	Depreciation			6,744		6,744	6,921
	Audit/Independent examination				9,600	9,600	9,400
	Trustees' expenses				96	96	80
				111,241	9,696	120,937	117,713
10.0	Net Incotnel(Expenditure)	for	tbe Year			2023	2022
	This is stated atter charging:
	Auditor's remuneration					9,600	9,400
	Depreciation					6,744	6,921
	Operating lease payments:		Land	and buildings		52,800	52,800

	entered into the charity during	entered into the charity during	ar (2022 —
12.0	Analysis ofStaffCosts					2023	2022
	Wages and salaries					701,757	672,475
	Social security	costs				72,301	65,498
	Pensions					55,763	49,518
						829,821	787,491
12.1	The number contributions)	of employees who ofmore than f60,000	received total is as follows:	employee	benefits	(excluding employers'	pension

number ibutions)		of employees who received total ofmore than f60,000is as follows:	employee benefits (excluding employers	' pension
			2023	2022
			No.	No.
f60,001	-	670,000	I	I
670,001	-	680,000
680,001	-	f90,000

			2023	2022
			Number	Number
Direct	charitable	work	17.7	16.7


15.0	Fixed Assets			Office
				Equipment
	Cost
	At I April 2022			37,364
	Additions			7,739
	Disposals
	At 31March 2023			45,103
	Depreciation:
	At I April 2022			25,317
	Charge for the year			6,744
	Eliminated on disposals
	At 31March 2023			32,061
	Net Book Value:
	At 31March 2023			13,042
	At I April 2022			12,047
16.0	Debtors		2023	2022
	Trade debtors		9,535	17,970
	Other debtors			223
	Grants receivables	and accrued income	44,239	94,788
	Prepayments		8,433	8,589
			62,207	121,570

Credhorst Amounts faNng dae within oneyear	2023	2022
Trade creditors	2,262	15,612
Taxation and social security	23,704	18,069
Accruals	76,658	38,426
Other creditors	9,936	14,276
Deferred income (see note 18)	197,822	54,123
	310,382	140,506

place aft	er the year end date.
		Total
Balance	as at I April 2022	54,123
Amount	released in the year	(54,123)
Amount	deferred in the year	197,822
Balance	as at 31March 2023	197,822

Analysis ofCharuuble Funds	Analysis ofCharuuble Funds
Unrestricted Funds —Current		Yeur	Balance	Incoming	Outgoing	Transfers	Balance
			1 Apr 2022	Resources	Resources		31Mar 2023
					f,
General funds			129,835	538,612	(470,839)		197,608
Uttresnieted	Funds —previous	Year
			Balance	Incoming	Outgoing	Transfers	Balance
			1Apr 2021	Resources	Resources		31Mar 2022
General funds			327,415	310,745	(508,325)		129,835
Name ofunrestricted fund			Description,	nature and purposes ofthefund

Restricted Funds	—Current	year	Balance	Incoming	Outgoing	Balance
			I Apr 2022	Resources	Resources	31Mar 2023
Baring Foundation				35,333	(35,333)
Barrow Cadbury	Trust		4,900	24,500	(27,000)	2,400
National Lottery	Community	Fund	41,000	143,225	(184225)
City Bridge Trust	(City ofLandon)			64,627	(64,627)
Evan Cornish				5,000	(5,000)
Garfield Weston	Foundation			7,500	(7,500)
Henry Smith Charity				57,400	(57,400)
National Lottery	Heritage Fund			50,000	(42,000)	8,000
Oak Foundation				97,786	(97,786)
Open Society Foundation				4,125	(4,125)
Three Guineas Trust				70,000	(70,000)
Trust for London				52,500	(52,500)
			45,900	611,996	(647,496)	10,400

Restricted Funds —Previous	Fear
		Balance	Incoming	Outgoing	Transfers	Balance
		I Apr 2021	Resources	Resources		31Mar2022
Baring Foundation			8,334	(8,334)
Barrow Cadbury Trust			25,000	(20,100)		4,900
National Lottery Community	Fund		155,290	(114,290)		41,000
City Bridge Trust (City ofLondon)			56,800	(56,800)
Garden Court			4,000	(4,000)
Henry Smith Charity			29,450	(29,450)
Osk Foundation			82,389	(82,389)
Open Society Foundation			49,852	(49,852)
Three Guineas Trust			60,000	(60,000)

Trust for London			50,000 (50,000)
Wates Foundation			10,170 (10,170)
			531,285 (485,385)				45,900
Name ofrestricted	fund		Description, nature andpurposes ofthefund
Baring Foundation			change work around addressing structural	racism.
Barrow Cadbury	Trust		Policy &influencing, family participation
National Lottery Community		Fund	England &Wales casework, family participation
City Bridge Trust	(City ofLondon)		London casework
Garden Court			Family engagement in policy and influencing		work.
Henry Smith Charity			England &Wales Casework
Oak Foundation			Grenfell project, access tojustice policy work
Open Society Foundation			Covid specific work
Three Guineas Trust			Casework, research and policy (mental	health,		learning	disabilities
			and autism)
Trust for London			Casework, policy and campaign work in	London

Analysis ofNet Assets Between Funds —Current Year
	Restricted	Unrestricted	Total
	Fund	Fund
Tangible fixed assets		13,042	13,042
Cash at bank and in hand	10,400	432,741	443,141
Other net current assets/(liabilities)		(248,175)	(248,175)
	10,400	197,608	208,008
Analysis ofNet Assets Between Funds —Previous Year
	Restricted	Unrestricted	Total
	Fund	Fund
Tangible fixed assets		12,047	12,047
Cash at bank and in hand	45,900	136,724	182,624
Other net current assets/(liabilities)		(18,936)	(18,936)
	45,900	129,835	175,735