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2021-12-31-accounts

Pages
Charity Reference and Administrative Details
Report ofthe Management Committee 4-11
Report ofthe Auditors 12-15
Statement ofFinancial Activities
(including		 Income and Expenditure Account) 16
Balance Sheet 17
Statement ofCash Flows
Notes forming part ofthe Financial
Statements		 19-32

Company/Charity Company/Charity Company/Charity Name: Name: When You Wish Upon A Star When You Wish Upon A Star
Charity registration numbers: 1060963(England and Wales)
SC049019(Scotland)
Company registration number: 3280440
Registered office: Futurist House
Valley Road
Nottingham
NG5 1JE
Principal operating address: Futurist House
Valley Road
Nottingham
NG5 1JE
Management Committee: Miss BWhite OBEM Inst F
Mrs D Jaspal
Chair - DrTMills
Secretary: Miss KA Martt(resigned
1 April 2022)
Statutory Auditors: UHY Hacker Young
14Park Row
Nottingham
NG1 6GR
Bankers: NatWest Bank Plc
Portland Building, Level C
University
Park
Nottingham
NG7 2AG
Solicitors: Freeth Cartwright
Cumberland
Court
80Mount Street
Nottingham
NG1 6HH

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
Note
Incoming resources from:
Donations
and legacies		 653,010 139,461 792,471 965,722
Other trading activities ?25,519 225,519 224,738
Investment
income:
Bank interest 488 488 2,607
Property income 9,785 9,785 5,421
Total incoming
resources		 888,802 139,461 1,028,263 1,198.488
Expenditure
on:
Raising funds 495,451 40/11 535,762 53 669,736 60
Charitable
activities		 416,010 62,197 478,207 47 439,948 40
Total expenditure 911,461 102,508 1,013&969 1,109,684
Net income/ (expenditure) (22,659) 36,953 14,294 88,804
Gain
on
revaluation		 of 8 35,585 35,585
property
Net movement
in funds		 12,926 36,953 49,879 88,804
Other comprehensive
income
Gain
on
revaluation		 of 16 60,476 60,476
property
Total movement
in funds		 73,402 36,953 110,355 88,804
Reconciliation
offunds
Total funds brought
forward		 12 1,201,450 265,727 1,467,177 1,378,373
Total funds carried 12 1,274,852 302,680 1,577,532 1,467,177
forward

2021 2020
Note
Fixed assets
Tangible assets 669,689 594,963
Current assets
Stocks 50,098 78,913
Debtors 122,438 123,288
Cash at bank and in hand 816,360 764,917
988,896 967,118
Creditors:
amounts		 falling 10 (81,053) (94,904)
due within one year
Net current assets 907,843 872,214
Net assets 1,577,532 1,467,177
Unrestricted funds 12 1,216,597 1,201,450
Restricted funds 12 302,680 265,727
Revaluation reserve 16 58,255
Total funds 1,577,532 1,467,177

2021 2020
Note
Cash flows from operating activities 13 54 450 69999
Cash flows from investing activities
Payments
to acquire tangible		 fixed assets (3,495) (990)
Interest received 488 2,607
Net cash flows from investing
activities		 3,007 1,617
Net increase I(decrease) in cash and cash equivalents 51,443 71,616
Cash and cash equivalents bought forward 764,917 693301
Cash and cash equivalents carried forward 816,360 764,917
Cash and cash equivalents consists of:
Cash at bank and in hand 816360 764,917
Cash and cash equivalents at31December 2021 816,360 764,917

Unrestricted Restricted Total
Funds Funds 2021
Peter Birchenough 83,857 83,857
James Frederick Cousins 50,000 50,000
G Anderson 36,843 36,843
Cecil Richard Stubbs 29,143 29,143
Butler Reynolds 20,400 20,400
Anne Cecile Halkyard 20,000 20,000
G D Turner 10,000 10,000
Emily Jones 10,000 10,000
Dorothy Hall 9,564 9,564
Lucy Carroll 7,147 7,147
Derwent London 7,000 7,000
Dennis Hooley 6,521 6,521
Sylivia Rose %'ilson 6,059 6,059
Groundwork
UK		 5,625 5,625
Edinburgh
Students		 5,000 5,000
Donations
in Kind (see below)		 10,575 10,575
Grants and Trusts (see below)
General donations,
gifts 4 fundraising		 335,276 55,220
84,241		 55,220
419,517
653,010 139,461 792,471
Donations
in Kind
Floorbury —premises rental 10,575 10,575
10,575 10,575
Grants and Trusts
HMRC Job Retention Scheme grants 52,720 52,?20
Leicester City Council 2,500 2,500
55,220 55,220

For the
ear to 3		 1 December 2020
Unrestricted Restricted Total
Funds Funds 2020
Diana Tyler 92,000 92,000
Sapphire
Utility		 4,550 20,000 24,550
Doreen Bevis 21,695 21,695
YHughes 20,000 20,000
Bell Gladstone
Solicitors		 19,648 19,648
Media UK Limited 16,808 16,808
Simon Cowell 10,000 10,000
Rita Darcy 9,184 9,184
Davenport
Golf Club		 8,381 8,381
Timothy
Waldron		 7,227 7,227
Parkers the Parts People 5,000 5,000
Donations
in Kind		 (see below) 27,417 27,417
Grants and Trusts (see below) 29,810 235,743 265,553
General donations, gifts & fundraising 438,259 438,259
684,979 280,743 965,722
Donations
in Kind
Floorbury —premises rental 25,383 25,383
Donated goods —used for wishes 2,034 2,034
27,417 27,417
Grants and Trusts
The National
Lottery		 Community Fund 75,280 75,280
Covid-19 support grants 29,810 29,810
HMRC Job Retention Scheme grants 160,463 160,463
29,810 235,743 265,553

2021 2020
Outlet store income 191,103 183,815
Events income 34416 40,923
225,519 224,738

Basis of Costs of Charitable Costs of Charitable Total Total
Allocation Raising Activities Raising Activities 2021 2020
Funds Funds Restricted
Restricted
Costs directly allocated to activities:
Wishes Direct 93,301 47,287 140,588 53,370
Events Direct 40,206 40,206 62,104
Advertising Direct 2,332 2332 4,668
Fundraising Direct 42
Publicity &T shirts Direct 22,809 22,809 2,551
Support costs allocated to activities:
Audit and accounts Apportionment 4,931 11,505 16,436 21,904
Staffcosts (note 6) Staff time 346,642 128,210 40,311 14,910 530,073 635,390
Motor &travel Apportionment 6,329 14,768 21,097 26,175
Depreciation Usage 2,980 21,850 24,830 28,812
Telephone Apportionment (1,339) (3,123) (4,462) 50,351
Property
maintenance		 Usage 5,533 20,813 26,346 30,552
Credit card charges Usage 9,877 9,877 6,959
Printing,
posting,
stationery Apportionment 2,825 6,591 9,416 8,982
Insurance Apportionment 4,122 9,617 13,739 9,400
Equipment
rental		 Apportionment 2,582 6,025 8,607 4,813
Rent Apportionment 21„139 49,325 70,464 76,025
Rates Apportionment 8,382 19,559 27,941 27,580
Sundries Apportionment 2,229 5,201 7,430 9,581
Office costs Apportionment 10,564 24,650 35,214 37,814
Legal fees Apportionment 3,308 7,718 11026 12,611
Total resources expended 495,451 416,010 40,311 62,197 1,013,969 1,109,684

Basis of Costs of Charitable Costs of Charitable Total Total
Allocation Raising Activities Raising Activities 2020 2019
Funds Funds Restricted
Restricted
Costs directly allocated to activities:
Wishes Direct 53,370 53,370 546,084
Events Direct 62,104 62,104 148,619
Advertising Direct 4,668 4,668 8,657
Fundraising Direct 42 42 27,775
Publicity &Tshirts Direct 2,551 2,551 22,317
Insurance Direct 22,876
Support costs allocated to activities:
Audit and accounts Apportionment 6,571 15,333 21,904 20,830
Staff costs (note 6) Stafftime 290,414 109,233 198,837 36,906 635,390 706,754
Motor &travel Apportionment 7,853 18,322 26,175 49,191
Depreciation Usage 8,813 19,999 28,812 33,005
Loss on disposal Apportionment 3,478
Telephone Apportionment 15,105 35,246 50,351 70,829
Property maintenance Usage 9,777 20,775 30,552 51,035
Credit card charges Usage 6,959 6,959 19,650
Printing,
posting,
stationery Apportionment 2,695 6,287 8,982 29,146
Insurance Apportionment 2,820 6,580 9,400 10,962
Equipment rental Apportionment 1,444 3,369 4,813
Rent Apportionment 22,808 53,217 76,025 78,395
Rates Apportionment 8,274 19,306 27,580 18,086
Sundries Apportionment 2,874 6,707 9,581 16,516
Office costs Apportionment 11,344 26,470 37,814 28,761
Legal fees Apportionment 3 783 8 828 12,611 15260
Total resources expended 470,899 403,042 198,837 36906 1,109,684 1,928,226

2021 2020
This is stated after charging:
Depreciation 24,830 28,812
Auditor's
remuneration		 11,000 10,000
Operating
lease rentals		 79,071 80,838
Staff Costs and Numbers
2021 2020
Staffcosts were as follows:
Salaries and wages 475,165 542,447
Social security costs 36,705 42,829
Pension costs 13,102 14,460
Redundancy
costs		 29,012
Recruitment
and training		 5101 6642
Gross staff costs 530 073 635,390
No employee
received emoluments		 ofmore than f60,000.
The average monthly
number of		 employees was as follows:
2021 2020
No No
Activities
in furtherance ofthe		 charity's objectives 22 26
Trustee and Key Management Personnel Remuneration &Related Party Transactions

8.
Tangible Fixed Assets
Office Investment Land 4 Motor
Equipment Properties Buildings Vehicles Total
Cost or valuation
At 1 January 2021 247,931 122,700 424,798 16,884 812,313
Additions 3,495 3,495
Revaluation 72,697 72,697
At 31 December 2021 251,426 122,700 497,495 16,884 888,505
Accumulated
depreciation
At 1 January 2021 190,462 16,991 9,897 217,350
Charge for year 14,764 9,018 1,048 24,830
Revaluation 23364 23364
At 31 December 2021 205,226 2,645 10,945 21$,$16
Net Book Value
At 31 December 2021 46,200 122,700 494,850 5,939 669,689
At 31 December 2020 57,469 122,700 407,807 6,987 594,963

2021 2020
Prepayments &accrued income 117,563 107,162
Other debtors 4875 16,126
122,438 123,288
2021 2020
Debtors: Amounts falling due after more than one year
Prepayments &accrued income (as included above) 57,465
57,465

reditors: Amounts
falling due within one year
2021 2020
Trade creditors 43,224 55,594
Taxation &social security 8,425 6,582
Accruals 26,956 26,605
Other creditors 2448 6,123
81,053 94,904

nalysis ofnet assets between funds
2020 Restricted Funds General Funds Total Funds
Tangible fixed assets 594,963 594,963
Current assets 265,727 701,391 967,118
Current liabilities 94904 94904
At 31December 2020 265,727 1,201,450 1,467,177
2021
Tangible fixed assets 669,689 669,689
Current assets 302,680 627,961 930,641
Current liabilities 81053 81,053
At 31December 2021 302,680 1,216,597 1,519,277

12. Movement
in		 Funds
At 1Jan Incoming Outgoing Gains on Transfers At 31Dec
2021 Resources Resources Revaluation 2021
f.
Unrestricted funds
General funds 1,201,450 925296 911461 37806 36494 1 216597
1,201,450 925,296 (911,461) 37,806 (36,494) 1,216,597
Restricted funds
Center Pares 135,118 135,118
Key 103—Cash for Kids 85,609 (39,002) 46,607
Disney Wishes 20,000 20,000
East Midlands 5,000 1,500 (6,500)
North West 20,000 20,000
Leicester City Council Grant 2,500 (2,500)
Baking Event 2,286 (1,286) 1,000
Shoosmiths
Yorkshire		 Wishes 500 (500)
HMRC Job Retention Scheme 52,720 (52,720)
Lapland 43,461 36,494 79955
265,727 102,967 (102,508) 36,494 302,680
Total Funds 1,467,177 1,028,263 (1,013,969) 37,806 1,519,277

At 1Jan Incoming Outgoing Loss on Transfers At 31Dec At 31Dec
2020 Resources Resources Revaluation 2020
Unrestricted
funds
General
funds		 1 157,646 917,745 873941 1 201450
1,157,646 917,745 (873,941) 1,201,450
Restricted funds
Center Pares 135,118 135,118
Key 103—Cash for Kids 85,609 85,609
The National
Lottery		 75,280 (75,280)
Community
Fund
HMRC Job Retention Scheme 160,463 (160,463)
Disney Wishes 20,000 20,000
East Midlands 5,000 5,000
North West 20,000 20,000
220,727 280,743 (235,743) 265,727
Total Funds 1,378,373 1,198,488 (1,109,684) 1,467,177
Cash flows from Operating Activities
2021 2020
Net income for the reporting period 110,355 88,804
(per the statement offinancial activities)
Adjustments
for:
Depreciation
charges		 24,830 28,812
Interest (488) (2,607)
Fair value gain on land and buildings (96,061)
(Increase)/decrease in stocks 28,815 (5,110)
(Increase)/decrease in debtors 850 60,152
Increase/(decrease) in creditors 13851 100,052
Net cash provided by operating activities 54,450 69,999

2021 2020
Less than one year 65,285 69,364
Later than one and not later than five years 25,901 67,885
91,186 137,249

2021 2020
Total funds (note 12) 1,519,277 1,467,177
Less:
Restricted funds (note 12) (302,680) (265,727)
Tangible fixed assets (note 8) (669,689) (594,693)
Financial commitments (note 14) 9118 137,249
455,722 469,508

2021 2020
Brought forward at 1 January 2021
Revaluation
ofproperties		 60,476
Depreciation
transfer to retained		 earnings 2,221
Carried forward at 31December 2021 58,255