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2022-03-31-accounts

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 ofFinancial Position
Consolidated
Statement of
Cash Flows 10
Notes to the Financial Statements 11 — 19

DIRECTORS/TR STEES Dawn Melvin (Chair)
Richard Andrew Setchell —Resigned 23 August 2022
Douglas John Rugg (Vice chair)
James Melvin
Jan Tappin
Malcolm Watson —Resigned 29June 2021
ADDRESS BcREGISTERED 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
Glouce ster
GL1 1NU
SOLICITORS Tayntons
Solicitors
8-12Clarence Street
Gloucester
GL1 1DZ

31MARCH 2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
INCOME
Income from charitable activities (note 2) 219,724 219,724 106,364
Other activities
Donations
and legacies
(note 3) 12,442 12,442 4,483
Other trading activities (note 3) 38,686 38,686 22,307
Income from investments 11 11 28
Other income (note 4) 37,547 37,547 249,675
88,686 88,686 276,493
Total Income 308,410 308,410 382,857
EXPENDITURE
Raising funds (note 6) 31,247 31,247 17,457
Charitable
activities (note 7)
315,841 4,307 320,148 291,800
Total Expenditure 347,088 4,307 351,395 309,257
Net Income/(Expenditure) (38,678) (4,307) (42,985) 73,600
Balances transferred between funds
Funds brought
forward
at 1April 2021 156,758 9,474 166,232 92,632
Funds carried forward at 31March 2022 118,080 5,167 123,247 166,232

2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
FIXEDASSETS
Tangible
assets (note 10)
11,230 5,167 16,397 19,446
Investments
(note 11)
2 2 2
11,232 5,167 16,399 19,448
CURRENT ASSETS
Debtors (note 13) 41,079 41,079 51,842
Bank and cash in hand 83,153 83,153 115,296
CREDITORS: amounts falling due 124,232 124,232 167,138
within one year
Creditors
(note 15)
17,384 17,384 20,354
NET CURRENT ASSETS 106,848 106,848 146,604
TOTAL ASSETSLESS CURRENT LIABILITIES 118,080 5,167 123,247 166,232
FUNDS OFTHE CHARITY
Unrestricted
funds (note
8)
General Funds 118,080 118,080 156,758
Restricted funds
(note 8)
5,167 5,167 9,474
118,080 5,167 123,247 166,232
2022 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net movement
in funds (as per the statement offinancial activities)
(42,985) 73,600
Adjustments
for:
Depreciation
charges
5,993 10,457
Loss/(Profit)
on sale offixed assets
(330)
(increase)/decrease
in stock
468 1
(increase) /decrease
in debtors
627 (5,622)
Increase /(decrease)
in creditors
1,086 (910)
Net cash used in operating
activities
(34,811) 77,196
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale ofplant and equipment 417
Purchases ofplant and equipment (2,944)
Net cash used in investing
activities
(2&944) 417
Increase /(decrease)
in cash in the year
(37,755) 77,613
Cash balance at 1April 2021 125,959 48,346
Cash balance at 31March 2022 88,204 125,959

OTHER INCOME 2022 2021
Coronavirus Job Retention Scheme 18,213 97,955
Coronavirus
Retail Support
Grants 19,334 151,390
Profit on disposal ofplant &machinery 330
37,547 249,675
NET INCOME/(EXPENDITURE) 2022 2021
Net income/(expenditure) is stated after charging:-
Depreciation oftangible fixed assets
—owned assets 5,993 10,457
Rent (operating
lease)
42,965 48,062
Independent
Examiners'
remuneration
—charity 1,425 1,550
—group 1,765 1,860

March 2022 o r 202 1.The sta ff costs were:—
2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Salaries and wages 173,991 173,991 169,284
Social security costs 8,545 8,545 7,796
Pension costs 3,687 3,687 3,236
186,223 186,223 180,316
FRP employed the following full time equivalent staff during the year
No. No.
Administration and management 1 1
Volunteer
support
and workshops 1 1
Shops and distribution 7 7

2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Fundraising
expenses:
Salaries 730 730 1,825
Printing,
postage
Bcstationery 85
Telephone 125
Trading expenses:
Purchases
for resale
30,084 30,084 15,023
Accountancy 340 340 310
Bank charges 93 93 89
31,247 31,247 17,457
CHARITABLE ACTIVITIES
Disposal ofwaste 418 418 575
Salaries 185,493 185,493 178,491
Volunteers
expenses
7,925 7,925 3,097
Training
Br.travel
793 793 323
Sundry staff costs 1,378 1,378 1,193
Rent 42,965 42,965 48,062
Rates Bcwater 7,901 7,901 1,405
Premises insurance 2,131 2,131 2,608
Light, heat Brpower 18,473 18,473 12,687
Premises, maintenance Br cleaning 11,905 11,905 2,714
Depreciation 4,307 1,686 5,993 10,457
Van running
costs
11,912 11,912 7,244
Riser-recliner
hire
expenditure 332 332 429
Workshop @office 674 674 5,066
Printing, postage R stationery 1,711 1,711 1,295
Telephone 3,281 3,281 3,103
Legal, accounting Bcother professional fees 7,642 7,642 5,864
General insurance 6,037 6,037 4,832
Bank charges 593 593 547
Subscriptions 1,166 1,166 258
Accountancy —Independent examination 1,425 1,425 1,550
4,307 315,841 320,148 291,800

Brought Transfers & Carried
forward Income Expenditure Capital costs forward
Unrestricted funds:
General Fund 156,758 308,410 347,088 118,080
156,758 308,410 347,088 118,080
Brought Carried
forward Income Expenditure Transfers forward
Restricted funds by Department:
Operations 9,224 4,307 4,917
Electrical 250 250
9,474 4,307 5,167

Unrestricted Restricted Total
Funds Funds Funds
INCOME
Income from charitable activities (note 2) 96,364 10,000 106,364
Other activities (note 3)
Donations
and legacies
Other trading activities
Income from investments
4,483
22,307
28
4,483
22,307
28
Other income 249,675 249,675
276,493 10,000 276,493
Total Income 372,857 10,000 382,857
EXPENDITURE
Raising funds (note 6)
Charitable
activities (note 7)
17,457
271,790
20,010 17,457
291,800
Total Expenditure 289,247 20,010 309,257
Net Income/(Expenditure) 83,610 (10,010) 73,600
Balances transferred
between
funds
Funds brought
forward
at 1April 2020 73,148 19,484 92,632
Funds carried forward at31March 2021 156,758 9,474 166,232

Plant and Motor
Equipment Vehicles Total
Cost
As at 1 April 2021 107,643 76,962 184,605
Additions
in year
2,944 2,944
Disposals in year
Balance at 31March 2022 110,587 76,962 187,549
Depreciation
As at 1 April 2021 94,924 70,235 165,159
Charge for year
Eliminated
on disposals
4,996 997 5,993
Balance at 31March 2022 99,920 71,232 171,152
Net BookValue
At 31March 2022 10,667 5,730 16,397
At 31March 2021 12,719 6,727 19,446
11. FIXEDASSETINVESTMENTS
Investment
in subsidiary
Shares Loan Total
At 1April 2021 and 31March 2022
2022 2021
12. DEBTORS - GROUP
Trade debtors
Other debtors Rprepayments
8,171
19,131
2,235
22,448
VAT recoverable 6,558 9,804
33,860 34,487

2022 2021
13. DEBTORS —PARENT COMPANY
Trade debtors 6,492 2,057
Other debtors
Bcprepayments
VAT recoverable
28,373
6,214
41,109
8,676
41,079 51,842
14. CREDITORS -GROUP
Trade creditors 16,239 15,662
Accruals and deferred income 2,905 1,950
Other creditors 802 725
Tax and social security 2,733 3,256
22,679 21,593
15. CREDITORS —PARENT COMPANY
Trade creditors 11,260 14,722
Accruals and deferred income 2,590 1,650
Other creditors 802 725
Tax and social security 2,732 3,257
17,384 20,354

Land and buildings
Within one year 20,012 22,709
Within two to five years 40,024 41,671