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2022-12-31-accounts

Reference and Administrative Details 2
Chairmans
Report
3
Trustees Report 4
Statement ofTrustee's
Responsibilities
6
Independent
Auditor's
Report
7
Consolidated
Statement of Financial
Activities 10
Consolidated
Balance Sheet
11
Balance Sheet 12
Notes to the Financial Statements 13

Year ended 31December 2022 Year ended 31December 2022 Year ended 31December 2022 Note Unrestricted Restricted Total
Funds Funds
Income and Endowments from:
Donations
and legacies
6,945 58,292 65,237
Charitable
activities
601,752 601,752
Other income 28,539 28,539
Total income 637,236 58,292 695,528
Expenditure
on:
Raising funds (72,631) (36,981) (109,612)
Charitable
activities
(636,132) (636,132)
Total expenditure (708,763) (36,981) (745,744)
Net expenditure (71,527) 21,311 (50,216)
Net movement
in funds
(71,527) 21,311 (50,216)
Reconciliation offunds:
Total funds brought forward 927,297 94,468 1,021,765
Total funds carried forward 25 855,770 115,779 971,549
Year ended 31December 2021 Note Unrestricted Restricted Total
Funds Funds
Income and Endowments from:
Donations
and legacies
143,155 143,155
Charitable
activities
494,899 494,899
Other income 52,600 52,600
Total income 690,654 690,654
Expenditure
on:
Raising funds (28,215) (16,977) (45,192)
Charitable
activities
(554,072) (91,361) (645,433)
Total expenditure (582,287) (108,338) (690.625)
Net expenditure 108,367 (108,338) 29
Net movement
in funds
108,367 (108,338) 29
Reconciliation offunds:
Total funds brought forward 818,930 202,806 1,021,736
Total funds carried forward 25 927,297 94,468 1,021,765

Consolidated
Balanc
e Sheet
2022 2021
Note f 6
Fixed Assets
Tangible assets 15 579,093 609,553
Intangible
assets
14 7,077 9,436
Heritage assets 16 4,600 4,600
590,770 623,589
Current Assets
Stocks 19 100 100
Debtors 20 92,205 117,433
Cash at bank and in hand 21 380,404 342,862
472,709 460,395
Creditors: Amounts falling due within one year 22 (91,930) (62,219)
Net Current Assets 380,779 398,176
Net Assets 971,549 1,021,765
Funds ofthe Group
Restricted funds 115,778 94,468
Unrestricted funds 855,771 927,297
Total Funds 25 971,549 1,021,765

year ended 31Dec ember 2022
Balance Sheet —Registration number 03029077
2022 2021
Note f 6
Fixed Assets
Tangible assets 15 535,043 560,013
Heritage assets 16 4,600 4,600
Investments 100 100
539,743 564,713
Current Assets
Debtors 20 218,113 288,135
Cash at bank and in hand 21 318,069 196,605
536,182 484,740
Creditors: Amounts falling due within one year 22 (40,428) (5,533)
Net Current Assets 495,754 479,207
Net Assets 1,035,497 1,043,920
Funds ofthe Group
Restricted funds 115,778 94,468
Unrestricted funds 919,719 949,452
Total Funds 25 1,035,497 1,043,920

Asset class Depreciation Depreciation method and rate
Therapy, office and ITequipment 25M reducing balance
Building fixtures and equipment Between 4'Yo and
10'Yo
reducing balance
Leasehold building Straight line over the period of the lease

Unrestricted Restricted Total 2022 Total 2021 Total 2021
General Funds
f f f f
Donations from companies, trusts and 6,945 58,292 65,237 143,155
similar proceeds
4. Income from charitable activities
Unrestricted Total 2022 Total 2021
Funds
f f f
Provision of disability services 601,755 601,755 494,899
5. Other income
Unrestricted Total 2022 Total 2021
Funds
f
Investment Income
Interest receivable and similar income 2,551 2,551 48
Other Income
Government Grants 52,552
Rental Income 25,988 25,988
28,539 28,539 52,600

osts ofgenerating donatio ns
and l
egacies
Note Unrestricted Restricted Tota
I 2022
Tota
I 2021
Funds Funds
f E E f
Other direct costs ofgenerating 180
voluntary
income
Raising Funds 8 72,598 36,981 109,579 45,012
72,598 36,981 109,579 45,192
x enditure
on charitable
activities
Note Unrestricted Restricted Tota
I 2022
Total 2021
Funds Funds
f E E f
Provision ofdisability services 445,088 22,658 467,746 420,240
Allocated support costs 252,589 14,323 266,912 260,710
Governance
costs
11,086 11,086 9,675
708,763 36,981 745,744 690,625
Raising Funds 72,631 36,981 109,612 45,192
Services to Clients 636,132 636,132 645,433
708,763 36,981 745,744 690,625

Raising Services to Tota I 2022 Total 2021
Funds Clients
E E f E
Staff costs 58,218 39,213 97,431 88,199
Legal and professional 20,600 20,600 3,677
Premises and equipment maintenance 11,718 42,924 54,641 77,480
Other 2,206 41,760 43,966 44,464
Depreciation and disposals 23,371 17,043 40,413 46,710
Outings
and
catering 7,286 (65) 7,221 180
Bad debt provision 1,167 1,473 2,640
103,965 162,947 266,912 260,710
Governance costs 5,647 5,439 11,086 9,675
overnance
costs
Unrestricted Total 2022 Total 2021
Funds
E f E
Audit &Accountancy ofthe financial statements 10,591 10,591 9,675
Governance expenses 495 495
11,086 11,086 9,675

2022 2021
E E
Amortisation offixed assets 2,359 3,146
Depreciation offixed assets 38,054 43,565

2022 2021
f f
Wages and salaries 425,309 315,949
Social security costs 26,696 23,105
Pension costs 18,717 19,733
Staff training and recruitment 4,216 17,322
474,938 376,109

Software Total
6 6
16,776 16,776
16,776 16,776
7,340 7,340
2,359 2,359
9,699 9,699
7,077 7,077
9,436 9,436
Software Total
6 6

~idl
fi
Notes to the
4
Financial Statem ents
Group Land and Furniture Equipment Total
Buildings and
Equipment
f
Cost
At 1January 2022 526,729 475,410 268,886 1,271,025
Additions 9,194 9,194
Disposals (27,925) (27,925)
Transfers
At 31December 2022 526,729 475,410 250,155 1,252,294
Depreciation
At 1January 2022 102,664 369,512 189,295 661,472
Charge for the year 5,268 10,590 22,197 38,055
Elimination on Disposal (26,325) (26,325)
At 31December 2022 107,932 380,102 185,167 673,202
Net book value at 31December 2022 418,797 95,308 64,988 579,093
Net book value at 31December 2021 424,065 105,898 79,594 609,553
Charity Land and Furniture
and
Equipment Total
Buildings Equipment
f f
Cost
At 1January 2022 526,729 475,410 161,038 1,163,177
Additions
Disposals (27,925) (27,925)
Transfers
At 31December 2022 526,729 475,410 133,113 1,135,252
Depreciation
At 1January 2022 102,664 369,514 130,986 603,164
Charge for the year 5,268 10,590 (18,812)
At 31December 2022 107,932 380,104 112,174 600,209
Net book value at 31December 2022 418,797 95,306 20,940 535,043
Net book value at 31December 2021 424,065 105,896 30,052 560,013

year ended 31Dec
Notes to the Financial
~i
ember 2022
Statements
Group and Charity Jewellery Total
Valuation
At 1January 2022 4,600 4,600
At 31December 2022 4,600 4,600
Depreciation
Net book value 4,600 4,600
At 31December 2022 4,600 4,600

2022 2021
E E
Turnover
from provision
of Disability Services 461,567 605,496
Other Income 205,919 52,552
Operational
and administrative
expenses ~709280 ~656 106
Operating
profit / (loss)
(41,794) 1,942
Other interest receivable and similar income
Retained
in the subsidiary
(41,794) 1,942
Fixed assets 51,128 58,977
Current assets 139,130 234,685
Current
liabilities
(254,721) (316,331)
Net assets (64,463) (22,669)
Aggregate
share capital and reserves
(64,463) (22,669)

2022 2021
E E
Totalincome 235,922 200,997
Net movement in funds (8,423) (1,911)

Group Charity
2022 2021 2022 2021
E E E E
Stock 100 100 100 100
ebtors
Group Charity
2022 2021 2022 2021
E E E E
Trade debtors 77,942 111,578 15,174 29,105
Due from group undertakings 202,604 259,030
Prepayments 14,263 5,855 335
Other debtors
92,205 117,433 218,113 288,135

Group Charity
2022 2021 2022 2021
E E E E
Cash in hand 1,485 1,290 877 568
Cash at bank 378,919 341,572 317,192 196,037
380,404 342,862 318,069 196,605
reditors: amount fallin due within one ear
Group Charity
2022 2021 2022 2021
E E E E
Trade creditors 11,594 11,796 18
Other taxation and social security 25,267 40,582
Other creditors 3,331 (4,109) 133 133
Accruals &deferred income 51,738 13,950 40,276 5,400
91,930 62,219 40,428 4,133

he charity had total commitments
under non-cancellable
opera
et out below:
ting
leases for the Resourc
e Centre as
2022 2021
E
No later than one year 3,500 3,500
Later than one year and no later than five years 14,000 14,000
Later than five years 259,000 259,000

unds
Group Balance at Incoming Resources Balance at
1January Resources Expended 31
2022 December
2022
f
Unrestricted Funds
General 787,297 636,201 (707,727) 715,771
Designated 140,000 140,000
Total unrestricted funds 927,297 636,201 (707,727) 855,771
Restricted Funds
Buildings 79,460 (2,834) 76,626
Rehabilitation project —community fund 9,132 (149) 8,983
Motomeds 1,956 (536) 1,420
COVID 5,992 (5.992)
TNLCF Restricted Fund 25,000 (16,667) 8,333
Garden 27,300 (7,058) 20,242
Integrated Pathway 24,000 (24,000)
Hampshire Wyorkforc 420 (420)
SCC Omicron Fund 617 (617)
Other projects and equipment 3,919 (3,746) 173
Total restricted funds 94,468 83,330 (62,020) 115,778
Totalfunds 1,021,765 719,531 (769,747) 971,549
Group Balance at Incoming Resources Balance at
1January Resources Expended 31
2021 December
2021
E
Unrestricted Funds
General 678,930 690,655 (582,288) 787,297
Designated 140,000 140,000
Total unrestricted funds 818,930 690,655 (582,288) 927,297
Restricted Funds
Buildings 82,503 (3,043) 79,460
Rehabilitation project —community fund 9,298 (166) 9,132
Motomeds 2,671 (715) 1,956
COVID 19 Response project 99,420 (99,420)
Other projects and equipment 8,914 (4,995) 3,919
Total restricted funds 202,806 (108,339) 94,468
Totalfunds 1,021,736 690,655 (690,627) 1,021,765

Charity Balance at Incoming Resources Balance at
1January Resources Expended 31
2022 December
2022
E
Unrestricted Funds
General 809,452 179,142 (208,875) 779,719
Designated 140,000 140,000
Total unrestricted funds 949,452 179,142 (208,875) 919,719
Restricted Funds
Buildings 79,460 (2,834) 76,626
Rehabilitation project —community fund 9,132 (149) 8,983
Motomeds 1,956 (536) 1,420
COVID 5,992 (5 992)
TNLCF Restricted Fund 25,000 (16,667) 8,333
Garden 27,300 (7,058) 20,242
Integrated Pathway 24,000 (24,000)
Hampshire Workforce 420 (420)
SCC Omicron Fund 617 (617)
Other projects and equipment 3,919 (3,746) 173
Total restricted funds 94,468 83,329 (62,019) 115,778
Total funds 1,043,920 262,471 (270,894) 1,035,497
Charity Balance at Incoming Resources Balance at
1January Resources Expended 31
2021 December
2021
Unrestricted Funds
General 703,641 202,521 (96,170) 809,452
Designated 140,000 140,000
Totalunrestricted funds 843,641 202,521 (96,170) 949,452
Restricted Funds
Buildings 82,503 (3,043) 79,460
Rehabilitation project —community fund 9,298 (166) 9,132
Motomeds 2,671 (715) 1,956
COVID 19Response project 99,420 (99,420)
Other projects and equipment 8,914 (4995) 3,919
Totalrestricted funds 202,806 (108,339) 94,468
Totalfunds 1,046,447 202,521 (205,049) 1,043,920

. Anal s is ofnet assets be tween
funds
Group Unrestricted funds Restricted funds Total funds
f 6 f
Tangible fixed assets 484,625 94,468 579,093
Intangible fixed assets 7,077 7,077
Heritage assets 4,600 4,600
Current assets 472,709 472,709
Current liabilities (63,354) (28,576) (91,930)
Total net assets 905,657 65,892 971,549
Charity Unrestricted
f
funds Restricted
f
funds Total funds
6
Tangible fixed assets 440,575 94,468 535,043
Heritage assets 4,600 4,600
Investments 100 100
Current assets 536,182 536,182
Current liabilities (11,852) (28,576) (40,428)
Total net assets 969,605 65,892 1,035,497