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2021-03-31-accounts

CONTENTS CONTENTS Page
List ofofficers, Board members and advisers
Trustees Report 2-5
Report ofthe Independent Examiners
Consolidated Statement of Financial Activities
Consolidated Statement of Financial Position
Statement of Financial Position
Consolidated Statement of Cash Flows 10
Notes to the Financial Statements 11 —19

DIRECTORS/TR STEES Dawn Melvin (Chair)
RAndrew
Setchell
Malcolm Watson —resigned 29June 2021
Douglas John Rugg (Vice chair)
James Melvin
Jan Tappin
ADDRESS 8cREGISTERED OFFICE Warehouse
5
West Quay
The Docks
Gloucester
GL1 2EH
INDEPENDENT EXAMINERS Andorran
Limited
Chartered Accountants
6Manor Park Business Centre
Mackenzie Way
Cheltenham
Glos GL51 9TX
BANKERS Lloyds Banking Group
19Eastgate Street
Gloucester
GL1 1NU
SOLICITORS Tayntons
Solicitors
8-12Clarence Street
Gloucester
GL1 1DZ

31MARCH 2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
INCOME
Income from charitable activities (note 2) 96,364 10,000 106,364 348,360
Other activities
Donations
and legacies
(note 3) 4,483 4,483 18,977
Other trading activities (note 3) 22,307 22,307 67,938
Income from investments 28 28 617
Other income (note 4) 249,675 249,675 2,927
276,493 10,000 275,493 90,459
Total Income 372,857 10,000 382,857 438,819
EXPENDITURE
Raising funds (note 6) 17,457 17,457 58,009
Charitable
activities (note 7)
271,790 20,010 291,800 448,181
Total Expenditure 289,247 20,010 309,257 506,190
Net Income/(Expenditure) 83,610 (10,010) 73,600 (67,371)
Balances transferred between funds
finanria/
Funds brought
forward
at 1April 2020 73,148 19,484 92,632 160,003
Funds carried forward at31March 2021 156,758 9,474 166,232 92,632

31MARCH 2021
2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
FIXEDASSETS
Tangible assets (note 10) 9,972 9,474 19,446 29,990
CURRENT ASSETS
Stock 7,933 7,933 7,934
Debtors (note 12) 34,487 34,487 28,865
Bank and cash in hand 125,959 125,959 48,346
168,379 168,379 85,145
CREDITORS: amounts falling due
within one year
Creditors
(note 14)
21,593 21,593 22,503
NET CURRENT ASSETS 146,604 146,604 62,642
TOTAL ASSETSLESSCURRENT LIABILITIES 156,758 9,474 166,232 92,632
FUNDS OFTHE CHARITY
Unrestricted
funds: (note
8)
General funds 156,758 156,758 73,148
Restricted funds (note 8) 9,474 9,474 19,484
156,758 9,474 166,232 92,632
The charitable
company
is
entitled to exemption from audit under Section 477ofthe Companies Act 2006 for the year
ended 31 March 2021.The members have not required the company to obtain an audit ofits financial statements for
the year ended 31March 2021

2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
FIXEDASSETS
Tangible assets (note 10) 9,972 9,474 19,446 29,990
Investments
(note 11)
2 2 2
9,974 9,474 19,448 29,992
CURRENT ASSETS
Debtors (note 13) 51,842 51,842 44,629
Bank and cash in hand 115,296 115,296 39,845
167,138 167,138 84,474
CREDITORS: amounts falling due
within one year
Creditors
(note 15)
20,534 20,354 21,834
NET CURRENT ASSETS 146,604 146,604 62,640
TOTAL ASSETSLESSCURRENT LIABILITIES 156,758 9,474 166,232 92,632
FUNDS OFTHE CHARITY
Unrestricted
funds (note
8)
General Funds 156,758 156,758 73,148
Restricted
funds (note 8)
9,474 9,474 19,484
156,758 9,474 166,232 92,632
2021 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net movement
in
funds (as per the statement offinancial activities) 73,600 (67,371)
Adjustments
for:
Depreciation
charges
10,457 15,622
Loss/(Profit)
on sale offixed assets
(330) 336
(increase)/decrease in stock 1 (2,696)
(increase)/decrease in debtors (5,622) (2,260)
Increase /(decrease) in creditors (910) 5,785
Net cash used in operating
activities
77,196 (50,584)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale ofplant and equipment 417 1,700
Purchases ofplant and equipment (2,318)
Net cash used in investing
activities
417 (618)
Increase /(decrease) in cash in the year 77,613 (51,202)
Cash balance at 1April 2020 48,346 99,548
Cash balance at 31March 2021 125,959 48,346

INCOME FRO M CHARITABLE ACTIVIT IES
2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Income from sales ofDonated Furniture 77,670 77,670 289,907
Gloucester Brewery 10,000 10,000
BigLottery —Awards For All 10,000 10,000
Hire ofRiser Recliner Chairs 7,984 7,984 9,317
Marsh Trust 300 300
Other grants and donations 410 410 16,902
Police Commissioner 1,210
Barnwood Trust 1,000
GEM Project 13,593
Souter Charitable Trust 1,000
Nature
save
650
Zurich 2,750
Notgrove Trust 2,000
Langtree 525
Hasluck Trust 2,000
Gloucestershire County Council 5,650
Jack Lane 1,000
Training Income 856
96,364 10,000 106,364 348,360
INCOME FROM OTHER ACTIVITIES
2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Gift aid 4,483 4,483 18,977
Income from sales ofnew furniture 22,307 22,307 67,938

OTHER INCOME 2021 2020
Coronavirus
Job Retention
Scheme 97,955 2,927
Coronavirus
Retail Support
Grants 151,390
Profit on disposal ofplant &machinery 330
249,675 2,927
NET INCOME/(EXPENDITURE) 2021 2020
Net income/(expenditure) is stated after charging:-
Depreciation oftangible fixed assets
—owned assets 10,457 15,622
Rent (operating
lease)
48,062 23,988
Independent
Examiners'
remuneration
—charity 1,550 1,400
—group 1,860 1,705

RAISING FUNDS
2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Fundraising
expenses:
Salaries 1,825 1,825 9,509
Printing,
postage &stationery
85 85 333
Telephone 125 125 439
Trading expenses:
Purchases
for resale
15,023 15,023 47,322
Accountancy 310 310 305
Bank charges 89 89 101
17,457 17,457 58,009
CHARITABLE ACTIVITIES
Disposal ofwaste 575 575 881
Salaries 166,881 11,610 178,491 269,519
Recruitment
expenses
Volunteers
expenses
3,097 3,097 9,554
Training &travel 323 323 1,687
Sundry staff costs 1,193 1,193 2,389
Rent 48,062 48,062 23,988
Rates &water 1,405 1,405 33,374
Premises insurance 2,608 2,608 2,569
Light, heat &power 12,687 12,687 22,217
Premises, maintenance &cleaning 2,714 2,714 14,622
Depreciation 2,057 8,400 10,457 15,622
Loss on disposal ofasset 336
Van running
costs
7,244 7,244 13,662
Riser-recliner
hire expenditure
429 429 424
Workshop &office 5,066 5,066 10,279
Printing, postage &stationery 1,295 1,295 2,438
Telephone 3,103 3,103 4,831
Legal, accounting &other professional fees 5,864 5,864 10,627
General insurance 4,832 4,832 5,843
Bank charges 547 547 595
Subscriptions 258 258 1,324
Accountancy —Independent examination 1,550 1,550 1,400
271,790 20,010 291,800 460,877

CONSOLID ATED FUNDS MOVEMENT
Brought Transfers & Carried
forward Income Expenditure Capital costs forward
Unrestricted funds:
General Fund 73,148 372,857 289,247 156,758
73,148 372,857 289,247 156,758
Brought Carried
forward Income Expenditure Transfers forward
Restricted funds by Department:
Operations 18,984 10,000 19,760 9,224
Electrical 500 250 250
19,484 10,000 20,010 9,474

9.
COMPARATIV
E S FO RTHE STATEMENT OF FINANCIAL ACTIV ITIES
Unrestricted Restricted Total
Funds Funds Funds
INCOME
Income from charitable activities (note 2) 317,982 30,378 348,360
Other activities (note 3)
Donations
and legacies
18,977 18,977
Other trading activities 67,938 67,938
Income from investments 617 617
Other income 2,927 2,927
90,459 90,459
Total Income 408,441 30,378 438,819
EXPENDITURE
Raising funds (note 5) 58,009 58,009
Charitable
activities (note 6)
407,687 40,494 448,181
Total Expenditure 465,696 40,494 506,190
Net Income/(Expenditure) (57,255) (10,116) (67,371)
Balances transferred between funds
Funds brought
forward
at 1April 2019 130,403 29,600 160,003
Funds carried forward at 31March 2020 73,148 19,484 92,632

Plant and Motor
Equipment Vehicles Total
Cost
As at 1April 2020 110,247 76,962 187,209
Additions
in year
Disposals in year (2,604) (2,604)
Balance at 31March 2021 107,643 76,962 184,605
Depreciation
As at 1 April 2020 91,717 65,502 157,219
Charge for year 5,724 4,733 10,457
Eliminated
on disposals
(2,517) (2,517)
Balance at 31March 2021 94,924 70,235 165,159
Net BookValue
At 31March 2021 12,719 6,727 19,446
At 31March 2020 18,530 11,460 29,990
11. FIXEDASSETINVESTMENTS
Investment
in subsidiary
Shares Loan Total
At 1 April 2020 and 31March 2021
2021 2020
12. DEBTORS - GROUP
Trade debtors 2,235 4,530
Other debtors
Bcprepayments
22,448 23,729
VAT recoverable 9,804 606
34,487 28,865
2021 2020
13. DEBTORS —PARENT COMPANY
Trade debtors 2,057 2,570
Other debtors Rprepayments 41,109 40,226
VAT recoverable 8,676 1,833
51,842 44,629
14. CREDITORS - GROUP
Trade creditors 15,662 6,131
Accruals and deferred income 1,950 12,705
Other creditors 725 101
Tax and social security 3,256 3,566
21,593 22,503
15. CREDITORS —PARENT COMPANY
Trade creditors 14,722 5,762
Accruals and deferred income 1,650 12,405
Other creditors 725 101
Tax and social security 3,257 3,566
20,354 21,834
16. OTHER FINANCIAL COMMITMENTS
FRP had the following commitments under operating leases, falling due as follows
Land and buildings
Within one year 22,709 26,500
Within two to five years 41,671 3,833