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|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 6|
|Independent Auditors' Report|7 to 9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Statement of Cash Flows|12|
|Notes to the Financial Statements|13 to 25|
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|||**Unrestricted**|**Total**|
|---|---|---|---|
|||**Funds**|**2022**|
||**Note**|||
|**Income and Endowments from:**||||
|Donations and legacies|3 '|||
|Charitable activities|5|105,346|105,346|
|Total income||105,346|105,346|
|**Expenditure on:**||||
|Charitable activities|6|(129,756)|(129,756)|
|Total Expenditure||(129,756)|(129,756)|
|Net income||(24,410)|(24,410)|
|Net movement in funds||(24,410)|(24,410)|
|**Reconciliation of funds**||||
|Total funds brought forward|18|156,634|156,634|
|Total funds carried forward||132,224|132,224|
|||**Unrestricted**|**Total**|
|||**Funds**|**2021**|
||**Note**|||
|**Income and Endowments from:**||||
|Donations and legacies|3|71|71|
|Charitable activities|5|104,736|104,736|
|Total income|S|104,807|104,807|
|**Expenditure on:**||||
|Charitable activities|6|(99,303)|(99,303)|
|Total Expenditure||(99,303)|(99,303)|
|Net income||5,504|5,504|
|Net movement in funds||(5,504)|(5,504)|
|**Reconciliation of funds**||||
|Total funds brought forward||151,130|151,130|
|Total funds carried forward|18|156,634|156,634|
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|||**2022**|**2021**|
|---|---|---|---|
||**Note**|**f**|**f**|
|**Fixed assets**||||
|Tangible assets|13|664|220|
|**Current assets**||||
|Stocks|14|68,513|67,826|
|Debtors|15|5,513|5,755|
|Cash at bank and in hand|16|75,465|94,617|
|||149,492|168,197|
|**Creditors: Amounts falling due within one year**|17|(17,931)|(11,783)|
|**Net current assets**||131,561|156,414|
|**Net Assets**||132,224|156,634|
|Funds o f the charity:||||
|**Unrestricted income funds**||||
|Unrestricted income|18|132,224|156,634|
|**Total Funds**||132,224|156,634|
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|||**2022**|**2021**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Cash flows from operating activities**||||
|Net cash income/(expenditure)||(24,410)|5,504|
|**Adjustments to cash flows from non−cash items**||||
|Depreciation||170|401|
|||(24,240)|5,905|
|**Working capital adjustments**||||
|(Increase)/decrease in stocks|14|(688)|8,205|
|Decrease/(increase) in debtors|15|241|(1,241)|
|Increase/(decrease) in creditors|17|6,939|(15,125)|
|Net cash flows from operating activities||(17,747)|(2,256)|
|**Cash flows from financing activities**||||
|Purchase of fixed assets|13|(613)|−|
|**Cash flows from financing activities**||||
|Repayment of loans and borrowings|17|(791)|(8,862)|
|Net decrease in cash and cash equivalents||(19,152)|(11,118)|
|Cash and cash equivalents at 01 January||94,617|105,735|
|Cash and cash equivalents at 31 December||75,465|94,617|
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|**Asset class**|**Depreciation method and rate**|
|---|---|
|Furniture and fittings|10% straight line basis|
|Computer and office equipment|20% straight line basis|
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|||**Unrestricted**|**Total**|
|---|---|---|---|
|||**funds**|**funds**|
|||**£**|**£**|
|Donations and legacies;||||
|Legacies||||
|**Total for 2022**||||
|**Total for 2021**||71|71|
|**4**
**Income from grants**||||
||**Unrestricted**|**Total**|**Total**|
||**funds**|**2022**|**2021**|
||**£**|**£**|**£**|
|Grants, including capital grants;||||
|Government grants|||21,814|
|Grants receivable|−||10,000|
||||31,814|
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||**Unrestricted**|**Total**|
|---|---|---|
||**funds**|**2022**|
||**£**|**£**|
|Bookshop Sales|105,346|105,346|
|Grants Receivable|||
||105,346|105,346|
||**Unrestricted**|**Total**|
||**funds**|**2021**|
||**£**|**£**|
|Bookshop Sales|72,921|72,921|
|Grants Receivable|31,814|31,814|
||104,735|104,735|
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||**Unrestricted**|**Total**|
|---|---|---|
||**funds**|**2022**|
||**E**|**E**|
|Cost of Sales|76,611|76,611|
|Employment costs|38,276|38,276|
|Establishment costs|3,016|3,016|
|Subscriptions|125|125|
|Computer Expenses|2,275|2,275|
|Printing, postage and stationery|445|445|
|Sundry and other costs|268|268|
|Advertising and promotion|225|225|
|Bad and doubtful debts|(3,269)|(3,269)|
|Bank charges|4,013|4,013|
|Depreciation|170|170|
||122,156|122,156|
||**Unrestricted**|**Total**|
||**funds**|**2021**|
||**E**|**E**|
|Cost of Sales|35,253|35,253|
|Employment costs|46,690|46,690|
|Establishment costs|1,258|1,258|
|Subscriptions|125|125|
|Computer Expenses|2,265|2,265|
|Printing,postage and stationery|4,679|4,679|
|Sundry and other costs|368|368|
|Bad and doubtful debts|1,871|1,871|
|Bank charges|3,294|3,294|
|Depreciations|401|401|
||96,204|96,204|
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||**Unrestricted**|**Total**|
|---|---|---|
||**funds**|**funds**|
||**£**|**£**|
|Audit fees|||
|Audit of the financial statements|7,600|7,600|
|**Total for 2022**|7,600|7,600|
|**Total for 2021**|3,100|3,100|
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||**2022**|**2021**||
|---|---|---|---|
||**£**|**£**||
|Audit fee|7,600||3,100|
|Depreciation of fixed assets|170||401|
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|**10**
**Staff costs**
The aggregate payroll costs were as follows:|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|**Staff costs during the year were:**|||
|Wages and salaries|33,658|41,871|
|Social security costs|2,958|1,983|
|Pension costs|1,660|2,836|
||38,276|46,690|
||**2022**|**2021**|
|---|---|---|
||**No**|**No**|
|Managerial|1|1|
|Administrative|1|1|
|Shop assistants|**1**|1|
||3|3|
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|**11**
**A**|**uditor**|**s' renume**|**ration**|||
|---|---|---|---|---|---|
|||||**2022**|**2021**|
|||||**£**|**£**|
|Audit|of the|financial|statements|7,600|3,100|
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|**13**
**Tangible fixed assets**|||||
|---|---|---|---|---|
||**Furniture **|**and**|**Computer**||
||**Equipment**||**equipment**|**Total**|
||**E**|||**E**|
|**Cost**|||||
|At 1 January 2022|93,516||23,098|116,614|
|Additions|||613|613|
|At 31 December 2022|93,516||23,711|117,227|
|**Depreciation**|||||
|At 1 January 2022|93,308||23,086|116,394|
|Charge for the year||89|81|170|
|At 31 December 2022|93,397||23,167|116,564|
|**Net Book Value**|||||
|At 1 January 2022||119|544|664|
|At 31 December 2021||208|12|220|
|**14**
**Stock**|||||
||||**2022**|**2021**|
|Stocks|||68,513|67,826|
|**15**
**Debtors**|||||
||||**2022**|**2021**|
|||||**E**|
|Trade Debtors||S|3,022|3,655|
|Prepayments|||2,491|2,100|
|Other debtors|||0|0|
||||5,513|5,755|
|**16**
**Cash and cash equivalents**|||||
||||**2022**|**2021**|
||||**E**|**E**|
|Cash on hand|||127|123|
|Cash at bank|||75,338|94,494|
||||75,465|94,617|
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|**17**
**Creditors: amounts failing due within one year**|||
|---|---|---|
||**2022**|**2021**|
||**_£_**|**_£_**|
|Trade creditors|1,983|2,696|
|Other loans|3,875|4,667|
|Other taxation and social security|1,914|1,007|
|Other creditors|2,139||
|Accruals|8,020|3,414|
||17,931|11,783|
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||**Balance**||||
|---|---|---|---|---|
||**at 1**||||
||**January**|**Incoming**|**Resources**|**Balance at 31**|
||**2022**|**resources**|**expended**|**December 2022**|
||**£**|**£**|**£**|**£**|
|**Unrestricted**|||||
|General|156,634|105,346|(129,756)|132,224|
||**Balance**||||
||**at 1**||||
||**January**|**Incoming**|**Resources**|**Balance at 31**|
||**2021**|**resources**|**expended**|**December 2021**|
||**f**|**£**|**£**|**f**|
|**Unrestricted**|||||
|General|151,130|104,807|(99,303)|156,634|
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|**19**
**Analysis of net assets between fun**|**ds**||||
|---|---|---|---|---|
||||**Unrestricted**|**Total funds at**|
||||**funds**|**31−Dec**|
||||**General**|**2022**|
|Tangible fixed assets|||664|664|
|Current assets|||149,492|149,492|
|Current liabilities|||17,931|17,931|
|Total net assets|||168,086|168,086|
||||**Unrestricted**|**Total funds at**|
||||**funds**|**31−Dec**|
||||**General**|**2021**|
|Tangible fixed assets|||220|220|
|Current assets|||168,198|168,198|
|Current liabilities|||(11,784)|(11,784)|
|Total net assets|||156,634|156,634|
|**20**
**Analysis of net funds**|||||
||**At **|**1**|**Financial**|**At 31**|
||**Janauary**||**cash**|**December**|
||**2022**||**flow**|**2022**|
||**£**||**£**|**£**|
|Cash at bank and in hand||94,618|19,153|75,465|
|Debt due within one year|(11,784)||29,715|17,931|
|Net debt||82,834|48,868|93,396|
||**At **|**1**|**Financial**|**At 31**|
||**Janauary**||**cash**|**December**|
||**2021**||**flow**|**2021**|
||**£**||**£**|**£**|
|Cash at bank and in hand|105,735||(11,117)|94,618|
|Debt due within one year|(35,771)||23,987|(11,784)|
|Net debt||69,964|12,870|82,834|
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