##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||Notes|Unrestricted|Desigriated|Restricted|Total|Funds|Restated|Restated|
|---|---|---|---|---|---|---|---|---|---|---|
|Income||||Fui1ds|Funds|Funds|2021||2020||
|||||6|9|E|8||8||
|Donations|||||||||||
|Investmenl|||2|328||||328||1,555|
|incoming Resources from Cherilabis|||Aciiviiies||||||||
|Charitable
activities||||421,454||621,122|1.042,576|||971.195|
|Olher trading
activities|||3|270,782||||270,782||380,493|
|Total Income||||692 584||621 122|I|313686|1|353243|
|Expenditure|||||||||||
|Charitable
activities|||4,11|817,346||618,748|1,436,094||1,548,542||
|Total Expenditure|||6|817346||618748|I|436 094|1|548 542|
|Gains/(fosses)
on investments|||||||||||
|Net Income I(expenditure)||||(124,782)||2,374||(122,408)|(195,299)||
|Transters
between
funds|||11,12|19.093|7972|11 121|||||
|Other recognised
gains I(losses)|||||||||||
|Remeasurement
gain/(loss||on|||||||||
|defined benefit pension|plan|||(535,000)||||(535000)|(589.000)||
|Net movement
in funds||||(678,875)|7,972|13,495||(657,408)|(784,299)||
|Balances brought forward||at|||||||||
|1 April 2020|||||||||||
|As previously
reported||||1.835,342|213,716|73,654|2,122,712||2,|106,011|
|Prior year so)ustment||||801,000||||801 000|||
|As restated||||1,034,342|213,716|73,654|1,321,712||2,|106,011|
|Balances carried forward at|||||||||||
|31 March 2021||||355,467|221 688|87,149||664.304|1,321,712||
||||||||Restated|
|---|---|---|---|---|---|---|---|
||||Notes||2021||2020|
|Fixed assets
Tangible
fixed assets||||6|6
1 345340||6
1,381,712
1,381,712|
|Current assets||||||||
|Debtors||||69,951||133,704||
|Cash at bank and in hand||||859,697||772,342||
|||||929,648||906,046||
|Creditors - Amounts|faglng due|||||||
|within
one year||||106884||165,046||
|Net current assets|||||822,964||741,000|
|Total assets less current||liabilities|||2,168,304||2,122,712|
|Defined benefit pension||liability|10||(1,504,000)||(801,000)|
|Net assets|||||664,304||1,321,712|
|Funds:||||||||
|Restricted
Funds
Designated
Funds
Unrestricted
Reserves Funds|||11
12
12||67,149
205,744
530,071||73,854
213,718
453,630|
|Pension reserve
Fixed asset fund|||12||(1,504,000)
1,345,340||(801,000)
1,381,712|
|Totalfunds|||14||664,304||1,321,712|
##
|CASH FLOW STATEME|NT|||
|---|---|---|---|
||||Restated|
|Cash
Sores
from|operating|||
|activfties||2021|2020|
|||6|6|
|Net movement
in funds||(122,408)|(195,299)|
|Arljusfmenrs
for||||
|Depreciation
oftangible|tlxed assets|36,372|37,586|
|Net (gains)/losses
on investments||||
|proceeds
from sale of investments||||
|Other interest receivable
income|and similar|(328)|(1,555)|
|Defined benefit costs||168,000|212,000|
|Changesin:||||
|Trade and other debtors||63,753|(1,331)|
|Trade and other creditors||(58,362)|(91,137l|
|Cash generated
from operations||87,027|(39,736)|
|Interest received||328|1,555|
|Net cash from operabng|activities|87,355|38,181|
|Net increase/(decrease)
and cash equivalents|in cash|87,355|(36.181)|
|Cash and cash equivalents
at
beginning
ofyear||772,342|810,523|
|Cash and cash equivalents
at end
of veer||859,697|772,342|
##
##
##
##
##
|NOTES TO THE FINANCIAL STATEMENTS (conEnued
FOR THE YEAR ENDED 31 MARCH 2021|NOTES TO THE FINANCIAL STATEMENTS (conEnued
FOR THE YEAR ENDED 31 MARCH 2021|NOTES TO THE FINANCIAL STATEMENTS (conEnued
FOR THE YEAR ENDED 31 MARCH 2021|NOTES TO THE FINANCIAL STATEMENTS (conEnued
FOR THE YEAR ENDED 31 MARCH 2021|i|||||
|---|---|---|---|---|---|---|---|---|
|7.
TANGIBLE FIXEDASSETS||||Freehold|Leasehold|Furniture
&|||
|||||Property|Property|Equipment|Total||
|||||2|6|2|6||
|Cost or valuation|||||||||
|AI I Aprp 2020
Additions||||268,148|1,630,514|257,988||2,156,630|
|Al 31 March 2021||||268 148|1.630514|257.908||2,156.630|
|Accumulated
depreciation|||||||||
|At I Apdl 202D||||101,278|422,239|251,401||774,018|
|Provided
durinq
Ihs vest||||4604|31 TSS|||36372|
|Al 31 hlarch 2021||||105882|454.007|251 401||811290|
|Net book values|||||||||
|Al 31 March 2021||||162266|I 176507|6.567||1,345 340|
|At I Apnl 2020||||188.870|1,208.275|6.567||1.381 712|
|S.DEBTORS|||||2D21|202D|||
||||||2|2|||
|OSier deblors and accrued||income|||70,457|132,856|||
|Bad Debt Proviaon|||||(4,424(|(8,249(|||
|Prapayments|||||3918|9097|||
||||||89951|133704|||
|9.CREDITORS - Amounts||falling due|||2021|2020|||
|wBhln one year|||||F.|2|||
|Other creditors and accruais|||||72,667|109.890|||
|Other levee and social|security||costs||4.337|15.253|||
|blonies held ior third parties|||||14,540|14,540|||
|Deferred income|||||15140|25.363|||
||||||106684|165046|||
|AS defened
income is released|||in Ihe fohawing year||||||
|ID.PROVISIONS FOR LIABILITIES ANO|||||||||
|CHARGES|||||2021|2020|||
||||||6|2|||
|Defined bensfil pension|DabTity||||||||
|(see nate 16)|||||1504.DDD|801 000|||
##
##
##
##
|The total cost|recognised|in th|e peri|od wa|s as follows:|||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||||f000|F000|
|Current service cost||||||(149)|(175)|
|Past service|cost||||||(9)|
|Plan introductions,
changes,|||curtailments||and settlements|||
|Net interest|income Iexpense|||||(19)|(28)|
|Recognised|in profit or loss|||||(168)|(212)|
|Recognised|in other comprehensive|||income||(535)|538|
|Total cost recognised||||||703|326|
|Amounts
recognised
in the balance||||sheet|were as follows:|||
|||||||2021|2020|
|||||||FOOO|f000|
|Present value offunded||obligations||||(6,268)|(4,753)|
|Fair value of|plan assets|||||4,764|3,952|
|||||||(1,504)|(801)|
##
|Changes
in the p|resent value ofthe defi|ned
benefit obligations
were as f|ollows:||
|---|---|---|---|---|
||||2021|2020|
||||E000|FOOO|
|Opening
defined|benefit obligation||4,753|5,050|
|Current service|costs||149|175|
|Past service costs||||9|
|Interest expense|||110|122|
|Actuarial
(gains)|/ losses||1,337|(500)|
|Contributions
by scheme participants|||30|29|
|Benefits paid|||(111)|(132)|
|(Gains) / losses|on curtailment||||
|Closing defined|benefit obligation||6,268|4,753|
|hanges
in the fair value of the pension||plan assets were as follows:|||
||||2021|2020|
||||f000|f000|
|Opening
plan assets|||3,952|3,923|
|Inlerest income|||91|94|
|Actual return on|plan assets (excluding|interest income)|732|(76)|
|Assets distributed|on settlement||||
|Contributions
by|employer||70|114|
|Contributions
by|scheme participants||30|29|
|Benefits paid|||(111)|(132)|
|Closing plan assets|||4,764|3,952|
|lan assets was a|
s follows:|||
|---|---|---|---|
|||2021|2020|
|Equity instruments||65|56|
|Debt instruments|(bonds)|20|23|
|Property||13|15|
|Cash||2|6|
|||100|100|
||||24|
##
##
|ncipal
ac|tuarial|as|sumptio|ns
used were as follows:|||
|---|---|---|---|---|---|---|
||||||2021|2020|
|Discount|rate||||2.0%|2.3%|
|Expected
Expected|rates
rates|of
of|salary
pension|increases
increases|2.85 /o
2.85%|1.9%
1.9%|
##
|Change
in
assumptions|Change
in
assumptions|Change
in
assumptions|at 31 March|Approximate|% increase|to|Approximate|
|---|---|---|---|---|---|---|---|
|2021 '.||||Defined Benefit Obligation|||monetary
amount|
||||||||f000|
|0.5%|decrease|in Real Discount Rate|||10%||641|
|0.5%|increase|in the Sala|Increase rate||1%||57|
|0.5%|increase|in the Pension
Increase|||9%||571|
|Rate|CPI|||||||