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2023-03-31-accounts

Page
Reference and Administrative
Details ofthe Charity,
its Trustees and Advisers
Trustees'
Report (incorporating
Directors' Report)
4-10
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet 13
Notes to the Financial Statements 14-25
REGISTERED NUMBER 03068661
CHARITY REGISTRATION
NUMBER 1047403
TRUSTEES
Mr J Boyle (Chairperson)
Dr K BTaylor
Mr BW Hayes
Mr J Hummersone
Mrs M Moll (resigned 27 July 2023)
Mrs V Bowles (resigned 28October 2022)
Mrs A Hillerby (appointed 25 May 2023)
Mr
I Hunt (appointed
27 July 2023)
REGISTERED OFFICE 27 Grange
Lane
Littleport
Cambridgeshire .
CB61HW
INDEPENDENT EXAMINER H Wisbey ACA
Whitings
LLP
14CCompass Point Business Park
Stocks Bridge Way
St Ives
Cambridgeshire
PE27 5JL
BANKERS Barclays Sank Pic
28 High Street
Ely
Cambridgeshire
CB74LA

Note Unrestricted
funds
Restricted
' funds
Total
funds
prior year
total'funds
E E E f
Income from
Donations and legacies 23,226 23,226 33,064
Charitable
activities
330,473 330,473 304,475
Other trading activities 104;414 104,414' 93,626
Investments 4,218 4,218 55
Other income 3,714
Total income 462,331 462,331 434,934
Expenditure
on
Raising funds 93,001 93,001 105,183
Charitable
activities
370,526 3500 374026 341,247
Total expenditure 463,527 3,500 467,027 446,430
Net Expenditure/Income H 12 1,196 3,500 4,696 11,496
Transfer between
Funds
Recondliotion offunds
Total funds brought forward 17 478,774 3,500 482,274 493,770
Total funds carried forward 17 477,578 477,578 482,274

3. DONATIO NS AND LEGACIES
2022/23 2021/22
f f
Unrestricted Funds
Donations 23,226 15,463
Grants
23,226 15,463
Restricted Funds
Donations 565
Grants 17,036
17,601
Total 23,226 33,064
INCOME FROM CHARITABLE ACTIVITIES
2022/23 2021/22
f f
Unrestricted Funds
Service User Income 326,439 301,556
Horticulture 4,034 2,919
330,473 304,475
S. INCOME FROM OTHER TRADING ACTIVITIES
2022/23 2021/22
f
Unrestricted Funds
Fundraising 3,294 1,942
Littleport Charity Shop 75,707 65,320
Rental Income 10,020 10,380
Ebay Sales 15,138 15,761
Other 255 224
104,414 93,626
6. INVESTMENT INCOME
2022/23 2021/22
f f
Unrestricted Funds
Bank Interest Receivable 4,218 55
4,218 55
7. OTHER INCOME
'2022/23 ' 2021/22
f
Unrestricted
Funds
COVID Retail Grant 2,667
COViD Job Retention Scheme Grant 1,047
3,714
8. ANALYSIS OF EXPENOITURE BYACTIVITY
Direct Support Costs Total Costs
Costs (Note 9) 2022/23
f f f
Costs of raising funds 59,946 33,055 93,001
Charitable
Activities:
Tosupport adults with learning difficulties 272,747 101,279 374,026
Total 332,693 134,334 467,027
Ail 2022/23 expenditure was unresticted, except for Charitable
Activities off3,500
which was
restricted.
Analaysis ofexpenditure by activity - prior year
Direct Support Costs Total Costs
Costs
f
(Note 9)
f
2021/22
f
Costs ofraising funds 65,007 40,176 105,183
Charitable
Activities:
Tosupport
'adults with
learning diffiouities 242,852 98,395 341,247
Total 307,859 138,571 446,430

SUPPORT COSTS
2022/23 2021/22
f f
Unrestricted
Funds
Premises 12,995 16,900
Wages and Salaries 96,245 97,090
Governance
Costs (Note 10)
10,921 8,707
Other 13,996 15,874
134,157 138,571
GOVERNANCE COSTS
2022/23 2021/22
f f
Unrestricted
Funds
Independent
Examination
Fee 2,200 2,100
Auditor remuneration -prior years -654
Other professional services 8,721 7,261
10,921 8,707
STAFF COSTS
2022/23 2021/22
f f
Unrestricted
Funds,
Wages and Salaries 319,257 289,234
Employer's
National
insurance 19,696 17,136
Employer's
Pension
Contributions 5,924 5,421
344,877 311,791
The average number of persons employed by the Charity during the year was as follows:
2022/23 2021/22
Charitable
Activity Staff
9.7 9.2
Fundraising
and Trading Staff
4.7 5.3
Administrative
Staff
3.8 3.7
18.2 18.2

Net Income/Expenditure Net Income/Expenditure isstated after charging:
2022/23 2021/22
f f
Unrestricted
Funds
Independent
Examination
fee 2,200 2,100
Auditor remuneration -current year
Auditor remuneration -prior year -654
Depreciation 22,510 21,226
Operating
Lease Rentals - Land and Buildings
5,000 5,000
29,710 27,672
TANGIBLE FIXEDASSETS
Long Term
Freehold Leasehold
Plant and
Property Property
Machinery
Total
f f f f
Cost
At 1April 2022 125,003 244,922 61,366 431,291
Additions 25,684 25,684
Disposals
At31March 2023 150,687 244,922 61,366 456,975
Depreciation
At 1April 2022 76,492 194,016 40,396 310,904
Charge forthe year 6,260 11,259 4,992 22,511
On disposals
At31March 2023 82,752 205,275 45,388 333,415
Net BookValue
At31March 2023 67,935 39,647 15,978 123,560
At 31March 2022 48,511 50,906 20,970 120,387
14.
DEBTORS
2022/23 2021/22
f f
Trade Debtors 7,145 8,913
Other Debtors
Prepayments
and Accrued
Income 6,895 4,659
14,040 13,572

CREDITORS
2022/23 2021/22
f f
Trade Creditors 2,137 2,684
HMRC 4,579 4,933
Other Creditors 3,917 3,967
Accruals and Deferred Income 526 239
11,159 11,823

Current Year 2022/23
Unrestricted Restricted Total
Funds Funds Funds
2022/23 2022/23 2022/23
f f f
Tangible Fixed Assets 123,560 123,560
Current Assets 365,177 365,177
Creditors due within one year -11,159 -11,159
Total 477,578 477,578
Prior Year 2021/22
Unrestricted Resricted Total
Funds Funds Funds
2021/22 2021/22 2021/22
f f f
Tangible Fixed Assets 120,387 120,387
Current Assets 370,210 3,500 373,710
Creditors due within one year -11,823 -11,823
Total 478,774 3,500 482,274

Current Year 2022/23
Balance at Incoming Outgoing Transfers Balance at
01-Apr-22 Resources Resources In/Out 31-Mar-23
E E f f f.
Unrestricted
Funds
Designated
Funds
Fixed Asset Fund 120,386 3,171 123,557
Emergency Operating Reserve 110,000 110,000
Replacement
Fund
26,494 26,494
Emergency
Fund
2,000 2,000
Total Designated Funds 258,880 3,171 262,051
General
Fund
219,894 462,331 463,527 -3,171 215,527
Total Unrestricted Funds 478,774 462,331 463,527 477,578
Restricted Funds:-
Just Giving Donations
Co-op Home Group
Infection Control Grants 3,500 3,500
Total Restricted Funds 3,500 3,500
Total all Funds 482,274 462,331 467,027 477,578
Prior Year 2021/22
Balance at Incoming Outgoing Transfers Balance at
01-Apr-21 Resources Resources In/Out 31-Mar-22
E f E E
Unrestricted
Funds
Designated
Funds
Fixed Asset Fund 129,116 -8,730 120,386
Emergency
Operating
Reserve 110,000 110,000
Replacement
Fund
26,494 26,494
Emergency
Fund
2,000 2,000
Total Designated Funds 267,610 -8,730 258,880
General
Fund
221,345 417,333 427,493 8,709 219,894
Total Unrestricted Funds 488,955 417,333 427,493 -21 478,774
Restricted Funds:-
Just Giving Donations 565 565
Co-op Home Group 811 1,137 1,948
Infection Control Grants 4,004 15,899 16,424 21 3,500
Total Restricted Funds 4,815 17,601 18,937 21 3,500
Total all Funds 493,770 434,934 446,430 482,274

At 31Ma
operating
rch 2023the total ofthe Charity's future mi
leases was:
nimum
lease payments
under non-cance
llable
Land and Buildings
2022/23 2021/22
f f
Amounts payable
Within 1 year 5,000 5,000
Between 1and 5years 20,000 20,000
After more than 5years 5,000 5,000
Total 30,000 30,000

leases to receive the receipts as follows:
Land and Buildings
2022/23 2021/22
f f
Amounts receivable
Within 1 year 5,160 4,800
5,160 4,800