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2023-03-31-accounts

Patron; Rt. Hon. Ann Widdecombe Rt. Hon. Ann Widdecombe
Honorary President: Nadra Ahmed OBEDL
Chief Operating Officer: Maxine Lucas
Trustees: Clive Reddihough (Chairman)
Caroline Elizabeth Highwood (Treasurer)
Patrick Todd
Mary Shaw
Derek Smyth —Deceased 03/10/2023
Alan West —Deoeased 25/05/2023
James Ransom
Company Registered Number: 03132542
Charity Registered Number: 1052036
Company Secretary Maxine Laces
Head Office and Registered Office: 18Brewer Street
Maidstonc
Kent
ME14 1RU
Independent Auditors: Charcroft Baker LLP
5 West Court
Enterprise
Road
Maidstone
Kent
ME15 6JD
Bankers: CAF Bank Ltd
25 Kings Hill Avenue
Kings Hil
I
West Mailing
Kent
ME194JQ
Solicitors: Warne is
Solicitors
180High Street
Tonbridge
Kent
TN9 1BD

2023 2022
Unrestrictetl Restricted Total Total
Funds Funds Fends Fumls
Notes
INCOMING RESOURCES
Incoming
resources from generated
funds:
Voluntary
income:
Membership
subscriptions
2 120 120 150
Donations &fund raising 2,3 67,205 67,205 63,645
Legacies
Investments:
Bank interest received 821 821 478
Bank investment
bond movement
4 (1,477) (1,477) (1,113)
Incoming
resources from charitable
activities:
Grants 26,000 147,671 173,671 162,747
Contract income 2 264,500 264,500 280,000
Sales & installation
ofaids
3 28,720 28,720 37,460
Deaf awareness
& Sign
Language
courses
3 46,448 46,448 30,698
TOTAL INCOMING
RESOURCES
432,337 147,671 580,008 574,065
RESOURCES EXPENDED
Costs ofgenerating
funds:
Costs ofgenerating
voluntary
income 9,652 9,652 7,208
Charitable
activities
456,459 149,686 606,145 588,793
Governance
costs
5,783 5,783 5,504
TOTAL RESOURCES
EXPENDED 5 471,894 149,686 621,580 601,505
NET MOVEIVIENT IN FUNDS (39,557) (2,015) (41@72) (27,440)
RECONCILIATION
OF FUNDS
Total funds brought
forward
230.578 8,449 239.027 266,467
Total funds carried forward 191.021 6.434 197455 239,027

Notes 2023 2022
E
FIXEDASSETS
Tangible Assets 24,159 26,434
CURRENT ASSETS
Stock 13,667 15,019
Debtors 10 28,358 24,183
Prepayments
&accrued income
10 19,924 40.149
Cash at Bank Et in Hand 171 156 186533
233,105 265,884
CREDITORS
Creditors
Accruals and deferred income
11
(197516)
11~4400.229933
(26,785)
~2506
NET CURRENT ASSETS 173,296 212,593
NET ASSETS 197.455 239 1127
INCOME FUNDS
Restricted funds 16 6,434 87449
Unrestricted
funds
16 21 230373
19743 239.027
al KENT PAGE 13
A Com
an
Limited
b
Guarantee
STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31MARCH 2 23
Statement ofCash flows:
2023 7022
Cash floEvs from operating
activities:
~33023 (48,406
Net cash provided
by (used in) operating
activities:
Dividends,
interest and rents from investments
(65l5) (635)
Proceeds from the sale ofproperty,
plant
and equipment 150
Purchase ofproperty,
plant and equipment
(1,699) (1,779)
Proceeds from sale ofinvestments
Purchase ofinvestments
Net cash provided
by (used in) investing
activities ~355 ~2.2533
Cash flows from financing
activities:
Repayments
ofborrowing
Cash inflows from new borrowing
Receipt ofendowment
Net cash provided
(used in) financing
activities
Change
in cash and cash equivalents
in the reporting period (15,378) (50,670)
Cash and cash equivalents
at the beginning
ofthe reporting 186,533 237,203
pertod
Change
in cash and cash equivalents
due to exchange rate
movements
Cash and cash equivalents
at the end
ofthe reporting period 171,155 186,533
Reconciliation ofnet income
/ ex emliture
to net cash flow from o eratinN aetiyitieS
2023 2022
Net income /(expenditure)
for the reporting
period (as per (41 572) (27,440)
SOFA)
Adjustment
for:
Depreciation
charges
3.974 7,188
Dividends,
interest and rents from investments
656 635
Loss /(Profit)
on the sale offixed assets
(7)
(Increase) / decrease
in stocks
1,352 2,050
(Increase) / decrease
in debtors
16,050 (38,028)
Increase
/ (decrease)
in creditors
6.517 7,196
Net cash provided
by (used in) operating
activities (13,023) (48,406)
Anal
sis ofchan
es in Net Debt
at 01/04/22 Cash Flow at 31/03/23
Net Cash
Cash at bank and in hand 186.533 (15,378) 171,153
1862533 (13,378) 171,155

Unrestricted Restricted Total Total
Funds funds funds funds
2023 2023 2023 2022
f
Donations 42,895 42,895 49,415
Subscriptions 120 120 150
Legacies
Government grants - Covid support 20,324
Contract income 264,500 264,500 280,000
Grants 26 0 147671 173671 142423
Total donations, legacies and contracts 333515 147671 4SI 186 492 312
Total 2022 3555 9 136723 492 312

Unrestricted Restricted Total Total
Funds funds funds funds
2023 2023 2023 2022
Fundraising 24,310 24,310 l4,230
Sales & installation ofaids 28,720 28,720 37,460
Deaf awareness & Sign
Language
courses
46448 46 448 30698
Total Fund raising Income 9947S 99478 82 388
Total 2022 82388 82 388
4.
INVESTMENT INCOME
Unrestricted Restricted Total Total
Funds funds funds funds
2023 2023 2023 2022
f.
Bank Interest received 821 821 478
Bank investment bond movement 1 477 1 477 I il3
Total Investment Income 656 656 635
Total 2022 635 635

5. ANALY S IS OF EXPEND ITURE ON CHARI TABLE A CTIVITE S
ttnrestricted Restricted Total Total
Funds funds funds funds
2023 2023 2023 2022
Lip reading support 15,463 18,835 34,298 31,821
Sign language support 52,950 - 52,950 42,867
VVS clinics 21,836 72,567 94,403 88,208
Sale ofequipment 375,862 58,284 434,146 433,105
Governance 5.783 - 5 783 5 504
Total 471
94
149686 62158 601505

Sign
Lip Reading Language VVS Sale of 2I023 2022
Support Support Clincs Equipment Governance Total Total
f.
Direct Costs
Supplies
tk Installation
Ofaids 24,381 24,381 28,155
Training costs 10.716 28,782 39,498 36,747
Staff costs 2,175 16,849 109,552 128,576 117,437
Office costs 9339 9652 18991 12394
Total Direct Costs 12891 45631 9339 143585 211446 194733
Total Direct Costs 2022
Support Costs
Staff cost 18.430 73,870 206,490 1,000 299,790 294,260
Office costs 1.108 7 77n 4,167 26.127 34,127 45,260
Premises costs 1,443 3,547 3,426 34,016 44,432 43,543
Deprecation ot lixed assets 3,974 3,974 7.188
Bank charges 135 206 1,295 1,691 1,868
Travel cost 371 912 1,395 8.744 11 421 10.149
Audit cost 4.783 4,783 4,504
Fixed Asset Disposals 9916 9916
Total Support Costs 21 -107 7319 85064 290561 5783 410134 406772
Total Support Costs
2022 5 9

TAFF COSTS AND NUMBERS TAFF COSTS AND NUMBERS
Staffcosts were as follows:
2023
f
2022f
Salaries and wages 392,882 374,384
Social security costs 25,686 25,686
Pension costs 8,276 8,521
Healthcare
and reduced
insurance 1,522 3,106
Total 428,366 411,697
2023 2022
Number Number
Chief Executive 1
Project support 13
Administration and management
Total 21

Computer Other Fixtures Motor
Equipment Equipment & Fittings Vehicles Total
8 8 8
COST
At
1 April 2022
33,910 12,920 20,419 37,006 104,255
Additions 10,725 889 - 11,614
Disposals (20,035) (20,035)
At 31 March 2023 24,600 13,809 20,419 37,006 95,834
DEPRECIATION
At
1 April 2022
18,179 9,872 19,715 30,055 77,821
Charge for the year 1,308 788 141 1,737 3,974
Disposals (10,120) (10,120)
At 31 March 2023 9,367 10,660 19,856 31,792 71,675
NET BOOK VALUE
At 31 March 2023 15,233 3,149 563 5,214 24,159
At 31 March 2022 15,731 3,048 704 6,951 26,434
10. DEBTORS
2023 2022
ft
Trade debtors 26,023 21 423
Other debtors 2,333 2,760
Prepay ments and accrued income 19,924 40.149
48,282 64.332

EDITORS
2023 2022
Trade creditors 10,404 18,060
Other taxes and social security 8,839 8,357
Accruals and deferred income 40,293 26,506
Other creditors 273 368
59,809 53,921

2023 2022
Land and Land and
Buildings Other Buildings Other
g
Operating
leases which expire:
Within one year 31,500 31,500
Between two and five years 88,625 108,125
In over five years 33,000 34,900
153,125 176,525

Statement offunds —current yea r
Movement in Funds
Balance incoming Balance
1.04.2022f Resources Fxpenditure
f.
31.03.2023
Unrestricted
funds
Unrestricted
funds
230,578 432,337 (471,894) 191,021
230 578 432337 471 894 191021
Restricted
funds
Volunteer
Visiting
Scheme
(East Kent) 1,480 35,676 (35,676) 1,480
Volunteer
Visiting Scheme
(North Kent—
formerly
West Kent)
8,575 (8,575)
Volunteer
Visiting Scheme
(West Kent—
Formerly
Mid Kent)
5,840 26,577 (28,316) 4,101
Lip Reading —Fundraising Inconte 18,835 (18,835)
Provincial
Lodge —Van donation
1,129 (276)
KAB —COMF 8333 (8,333)
Kent Community
Foundation—
Marketing
Project
6,000 (6,000)
Technology
Support Grants
26,140 (26,140)
Social Groups Grants 12,885 (12,885)
Equipment
Grants
3,251 (3,251)
Involve
Kent —Warm Space Grant
699 (699)
Tonbridge
Lions Club —banners
700 (700)
8449 147 671 149686 434
Total offunds 239.027 580,008 (621,580) 197.455
Restricted
Funds Carried Forward

Statement offunds —prior year
Movement in Funds
Balance Incoming Balance
1.04.2021f Resources Expendituref 31.03.2022f
Unrestricted
funds
Unrestricted
ftmds
242.546 437,342 (449,310) 230,578
242 546 437 342 449 310 230 578
Restricted
funds
Volunteer
Visiting Scheme (East Kent)
1,480 35,676 (35,676) 1,480
Volunteer
Visiting Scheme (North Kent—
formerly
West Kent)
10,624 13,020 (23,644)
Volunteer
Visiting Scheme (West Kent—
Formerly
Mid Kent)
6,412 28,316 (28,888) 5.840
Lip Reading —Fundraising Income 3,908 16,816 (20,724)
Provincial
Lodge —Van donation
1,497 (368) 1,129
Awards
for All —Hearing
Aid project 5,535 (5 535)
KAB
—COMF
16,667 (16,667)
KCC —Social Groups 8,500 (8500)
Other
—Social Groups
3,693 (3,693)
Phillip Connie Foundation —Social Groups 8,500 (8,500)
23 921 136723 I52 195 8 449
Total offunds 266,467 574,065 (601,505) 239,027

ofnet assets betwe en
funds —curre
nt year
Unrestricted Restricted Total
funds funds funds
2023 2023 2023
E
Tangible fixed assets 24,159 24,159
Current assets 226,671 6,434 233,105
Creditors due within one year (59,809) (59,809)
191,02] 6,434 197,455
Unrestricted Restricted Total
fuads funds funds
2022
K
2022 2022f
Tangible fixed assets 26,434 26,434
Current assets 257,435 8,449 265,884
Creditors due within one year (53,291) (53,291)
230,578 8,449 239,027