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|Reference and Administrative
Details|Reference and Administrative
Details||
|---|---|---|
|Trustees' Report||2 to 6|
|Independent
Auditors'|Report|7to 10|
|Consolidated
Statement ofFinancial Activities||11to 12|
|Consolidated
Balance|Sheet|13|
|Balance Sheet||14|
|Consolidated
Statement|ofCash Flows|15|
|Notes to the Financial|Statements|16to 31|
##
||||Reference and|Administrative|Administrative|Details|
|---|---|---|---|---|---|---|
|Trustees|||ACCIS Property Ltd||||
||||ACCIS Investments||Ltd||
||||ACCIS Educational||(UK) Ltd||
|Charity|Registration|Number|1057136||||
|Principal|Office||C/0 Liquidline||||
||||11Holywells|Close|||
||||Ipswich||||
||||IP3 OAW||||
|Auditor|||mca Banbury Limited
4-6 The Wharf Centre||||
||||Wharf Street||||
||||Warwick||||
||||Warwickshire||||
||||CV34 5LB||||
|Bankers|||National
Westminster||Bank||
||||10South Street||||
||||Romford||||
||||Essex||||
||||RM1 1RD||||
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|||||Unrestricted|Total|
|---|---|---|---|---|---|
|||||funds|2022|
||||Note|||
|Income and Endowments||from:||||
|Donations
and legacies||||613,661|613,661|
|Charitable
activities||||5,000|5,000|
|Investment
income||||6|6|
|Other income||||1,621,902|1,621,902|
|Total income||||2,240,569|2,240,569|
|Expenditure
on".||||||
|Raising funds
Charitable
activities|||7
8|(1,382,172)
~385,113|(1,382,172)
385,113|
|Total expenditure||||~1,767,285)|1,767,285)|
|Net income||||473,284|473,284|
|Net movement
in funds||||473,284|473,284|
|Reconciliation offunds||||||
|Total funds brought|forward|||1,500,458|1,500,458|
|Total funds carried|forward||18|1,973,742|1,973,742|
|||||Unrestricted|Total|
|||||funds|2021|
||||Note|||
|Income and Endowments||from:||||
|Donations
and legacies||||362,813|362,813|
|Charitable
activities||||10,000|10,000|
|Investment
income||||7|7|
|Other income||||776,110|776,110|
|Total income||||1,148,930|1,148,930|
|Expenditure
on:||||||
|Raising funds
Charitable
activities|||7
8|(707,664)
~29,993|(707,664)
29,993|
|Total expenditure||||~737,657|(737,657|
|Net income||||411,273|411,273|
|Net movement
in funds||||411,273|411,273|
##
||||Unrestricted|Total|
|---|---|---|---|---|
||||funds|2021|
|||Note|||
|Reconciliation offunds|||||
|Total funds brought|forward||1,0S9,185|1,089,185|
|Total funds carried|forward||1,500,458|1,500,458|
##
##
|||Consolidate|d
Balance Sheet as a|t 31Decemb|er 2022||
|---|---|---|---|---|---|---|
||||||2022|2021|
|||||Note|||
|Fixed assets|||||||
|Tangible assets||||13|1,903,412|1,467,515|
|Current assets|||||||
|Stocks||||15|131,674|129,103|
|Debtors||||16|57,762|64,550|
|Cash at bank|and in hand||||189,473|289,736|
||||||378,909|483,389|
|Creditors: Amounts||falling due within|one year|17|308,579|280,446|
|Net current|assets||||70,330|202,943|
|Total assets|less current liabilities||||1,973,742|1,670,458|
|Creditors: Amounts||falling due after|more than one year|||(170,000)|
|Net assets|||||1,973,742|1,500,458|
|Funds ofthe|group:||||||
|Unrestricted|income|funds|||||
|Unrestricted|funds||||1,973,742|1,500,458|
|Total funds||||18|1,973,742|1,500,458|
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Note|||
|Fixed assets|||||||
|Tangible assets||||13|1,804,950|1,391,051|
|Investments|||||252,814|252,814|
||||||2,057,764|1,643,865|
|Current
assets|||||||
|Cash at bank|and in hand||||153,710|201,337|
|Creditors: Amounts||falling due within|one year|17|(206,874|(139,030|
|Net current|(liabilities)/assets||||53,164|62,307|
|Total assets|less current liabilities||||2,004,600|1,706,172|
|Creditors: Amounts||falling due after more than one year||||(170,000|
|Net assets|||||2,004,600|1,536,172|
|Funds ofthe|charity:||||||
|Unrestricted|income|funds|||||
|Unrestricted|funds||||2,004,600|1,536,172|
|Total funds|||||2,004,600|1,536,172|
##
##
|Consolidated
S|ta|tement of|Cash Flows fo|r the Year Ended|31December|2022|
|---|---|---|---|---|---|---|
||||||2022|2021|
|||||Note||f.|
|Cash flows from operating|activities||||||
|Net cash income|||||473,284|411,273|
|Adjustments
to cash flows|from non-cash||items||||
|Depreciation|||||39,884|34,961|
|Investment
income|||||(6)|7)|
||||||513,162|446,227|
|Working capital adjustments|||||||
|Increase in stocks||||15|(2,571)|(129,103)|
|Decrease/(increase)
in debtors||||16|6,789|(63,727)|
|Increase in creditors||||17|8,134|139,924|
|Net cash flows from operating||activities|||525,514|393,321|
|Cash flows from investing|activities||||||
|Interest receivable
and similar||income||6|6|7|
|Purchase oftangible fixed assets||||13|(428,888)|(139,341)|
|Sale oftangible fixed assets|||||46,895||
|Net cash flows from investing||activities|||(475,777)|(139,334)|
|Cash flows from financing|activities||||||
|Repayment
ofloans and borrowings||||17|150,000|150,000|
|Net(decrease)/increase
in cash||and cash equivalents|||(100,263)|103,987|
|Cash and cash equivalents
at|1|January|||289,736|185,749|
|Cash and cash equivalents
at|31December||||189,473|289,736|
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|3
Income from donations
and legacies|||
|---|---|---|
||Unrestricted||
||funds|Total|
||General|funds|
|Gifts and donations|613,661|613,661|
|Total for 2022|613,661|613,661|
|Total for 2021|362,813|362,813|
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|Unrestricted||
|---|---|
|funds|Total|
|General|funds|
|5,000|5,000|
|5,000|5,000|
|10,000|10,000|
|Unrestricted||
|---|---|
|funds|Total|
|General|funds|
|1,621,902|1,621,902|
|1,621,902|1,621,902|
|776,110|776,110|
|Unrestricted||
|---|---|
|funds|Total|
|General|funds|
||f.|
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|Unrestricted||
|---|---|
|funds|Total|
|General|funds|
|1,382,172|1,382,172|
|1,382,172|1,382,172|
|707,664|707,664|
||Unrestricted||
|---|---|---|
||funds|Total|
||General|funds|
|Note|||
|9|385,113|385,113|
||29,993|29,993|
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||Notes to the Finan|cial Statements
for the Year Ended|31December 20|22|
|---|---|---|---|---|
||||2022|2021|
||||No|No|
|Staff|||||
|No employee|received emoluments|ofmore than f60,000 during the year.|||
|12 Auditors'|remuneration||||
||||2022|2021|
|Other fees to auditors|||||
|The auditing ofaccounts ofany associate ofthe charity|||6,000|5,000|
|All other non-audit
services||||2,250|
||||6,000|7,250|
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|Group|||||
|---|---|---|---|---|
||Land,||||
||buildings
dk|Furniture|and||
||improvements|equipment||Total|
|Cost|||||
|At 1 January 2022|1,589,202|107,592||1,696,794|
|Additions|427,392||1,497|428,889|
|Disposals|6,512||||
|At 31December 2022|2,010,082|99,436||2,109,518|
|Depreciation|||||
|At 1 January 2022|165,231|64,048||229,279|
|Charge for the year|22,134|17,748||39,882|
|Eliminated
on disposals|41,690||||
|At 31December 2022|145,675|60,431||206,106|
|Net book value|||||
|At 31December 2022|1,864,407|39,005||1,903,412|
|At 31 December 2021|1,423,971|43,544||1,467,515|
||Land and|Furniture|and||
||buildings|equipment||Total|
|Cost|||||
|At
1 January 2022|1,496,248||9,199|1,505,447|
|Additions|427,391|||427,391|
|At 31December 2022|1,923,639||9,199|1,932,838|
|Depreciation|||||
|At
1 January 2022|105,197||9,199|114,396|
|Charge for the year|13,492|||13,492|
|At 31December 2022|11S,689||9,199|127,888|
|Net book value|||||
|At 31December 2022|1,804,950|||1,804,950|
##
##
||Notes to the Financial State|ments
for the Year Ended 3|1Decemb|er 20|22|
|---|---|---|---|---|---|
|||Land and|Furniture|and||
|||buildings|equipment||Total|
|At|31December 2021|1,391,051|||1,391,051|
|14|Fixed asset investments|||||
##
##
|Shares in group undertakings
and participating
in|terests||
|---|---|---|
||Subsidiary||
||undertakings|Total|
||f.||
|Cost|||
|At 1 January 2022|252,814|252,814|
|At 31December 2022|252,814|252,814|
|Net book value|||
|At 31December 2022|252,814|252,814|
|At 31December 2021|252,814|252,814|
##
|are as follow|s:||||||
|---|---|---|---|---|---|---|
|||Country of||Proportion|ofvoting rights|Principal|
|Undertaking||incorporation|Holding|and shares|held|activity|
|||||2022|2021||
|Subsidiary|undertakings||||||
|Larchcroit Trading Co Ltd||United Kingdom||100%|100%|Sale of retail
goods|
##
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|15 Stock||||
|---|---|---|---|
||Group||Charity|
||2022|2021|2022|
|Stocks|131,674|129,103||
|16 Debtors||||
||Group||Charity|
||2022|2021|2022|
|Trade debtors|57,762|64,386||
|Other debtors||164||
||57,762|64,550||
##
||Group||Charity||
|---|---|---|---|---|
||2022|2021|2022|2021|
|Trade creditors|143,338|109,717|74,553|(13)|
|Other loans|150,000|130,000|150,000|130,000|
|Other taxation and social security|1,271|1,815|||
|VAT grant repayable|(18,895)|782|(25,266)||
|Other creditors|16,030|27,069|1||
|Accruals|16,835|11,063|7,586|9,043|
||308,579|280,446|206,S74|139,030|
##
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|Group|||||||
|---|---|---|---|---|---|---|
|||||||Balance at31|
|||Balance|at 1|Incoming|Resources|December|
|||January|2022|resources|expended|2022|
|||f.|||||
|Unrestricted|funds||||||
|General||1,500,458||2,240,569|(1,?67,285)|1,973,742|
|||||||Balance at31|
|||Balance|at 1|Incoming|Resources|December|
|||January|2021|resources|expended|2021|
|Unrestricted|funds||||||
|General||1,089,185||1,148,930|(737,657)|1,500,458|
|Charity|||||||
|||||||Balance at 31|
|||Balance|at 1|Incoming|Resources|December|
|||January|2022|resources|expended|2022|
|Unrestricted|funds||||||
|General||1,536,172||502„096|||
|||||||Balance at 31|
|||Balance|at 1|Incoming|Resources|December|
|||January|2021|resources|expended|2021|
|Unrestricted|funds||||||
|General||1,089,185||476,980|||
##
|Notes to the Financial Statemen|ts
for the Year Ended 31December|2022|
|---|---|---|
||Unrestricted|Total funds at|
||funds|31December|
||General|2022|
|Tangible fixed assets|1,903,412|1,903,412|
|Current assets|378,909|378,909|
|Current liabilities|308,579)|308,579|
|Total net assets|1,973,742|1,973,742|
||Unrestricted|Total funds at|
||funds|31December|
||General|2021|
|Tangible fixed assets|1,467,515|1,467,515|
|Current assets|483,389|483,389|
|Current liabilities|(280,446)|(280,446)|
|Creditors over 1 year|170,000|170,000|
|Total net assets|1,500,458|1,500,458|
##
##
|Charity|||
|---|---|---|
||Unrestricted|Total funds at|
||funds|31December|
||General|2022|
|Tangible fixed assets|1,804,950|1,804,950|
|Fixed asset investments|252,814|252,814|
|Current assets|153,710|153,710|
|Current liabilities|206,8?4)|(206,874)|
|Total net assets|2,004,600|2,004,600|
||Unrestricted|Total funds at|
||funds|31December|
||General|2021|
|Tangible fixed assets|1,391,051|1,391,051|
|Fixed asset investments|252,814|252,814|
|Current assets|201,337|201,337|
|Current liabilities|(139,030)|(139,030)|
|Creditors over 1 year|(170,000)|(170,000)|
|Total net assets|1,536,172|1,536,172|
##
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