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||||||Pages|
|---|---|---|---|---|---|
|Charity Reference and Administrative||Details||||
|Report ofthe Management|Committee||||4-11|
|Report ofthe Auditors|||||12-15|
|Statement ofFinancial Activities<br>(including|||Income and Expenditure|Account)|16|
|Balance Sheet|||||17|
|Statement ofCash Flows||||||
|Notes forming part ofthe|Financial<br>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<br>1 April 2022)||
|Statutory|Auditors:||||UHY Hacker Young||
||||||14Park Row||
||||||Nottingham||
||||||NG1 6GR||
|Bankers:|||||NatWest Bank Plc||
||||||Portland Building,|Level C|
||||||University<br>Park||
||||||Nottingham||
||||||NG7 2AG||
|Solicitors:|||||Freeth Cartwright||
||||||Cumberland<br>Court||
||||||80Mount Street||
||||||Nottingham||
||||||NG1 6HH||





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||||Unrestricted|Restricted|Total||Total||
|---|---|---|---|---|---|---|---|---|
||||Funds|Funds|Funds||Funds||
||||2021|2021|2021||2020||
|||Note|||||||
|Incoming resources from:|||||||||
|Donations<br>and legacies|||653,010|139,461|792,471||965,722||
|Other trading activities|||?25,519||225,519||224,738||
|Investment<br>income:|||||||||
|Bank interest|||488||488||2,607||
|Property income|||9,785||9,785||5,421||
|Total incoming<br>resources|||888,802|139,461|1,028,263||1,198.488||
|Expenditure<br>on:|||||||||
|Raising funds|||495,451|40/11|535,762|53|669,736|60|
|Charitable<br>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<br>on<br>revaluation|of|8|35,585||35,585||||
|property|||||||||
|Net movement<br>in funds|||12,926|36,953|49,879||88,804||
|Other comprehensive|||||||||
|income|||||||||
|Gain<br>on<br>revaluation|of|16|60,476||60,476||||
|property|||||||||
|Total movement<br>in funds|||73,402|36,953|110,355||88,804||
|Reconciliation<br>offunds|||||||||
|Total funds brought<br>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:<br>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|




## 



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||||2021|2020|
|---|---|---|---|---|
|||Note|||
|Cash flows from operating|activities|13|54 450|69999|
|Cash flows from investing|activities||||
|Payments<br>to acquire tangible|fixed assets||(3,495)|(990)|
|Interest received|||488|2,607|
|Net cash flows from investing<br>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|





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||||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<br>UK|||5,625||5,625|
|Edinburgh<br>Students|||5,000||5,000|
|Donations<br>in Kind (see below)|||10,575||10,575|
|Grants and Trusts (see below)<br>General donations,<br>gifts 4 fundraising|||335,276|55,220<br>84,241|55,220<br>419,517|
||||653,010|139,461|792,471|
|Donations<br>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|





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|For the<br>ear to 3|1|December|2020||||
|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|
|||||Funds|Funds|2020|
|Diana Tyler||||92,000||92,000|
|Sapphire<br>Utility||||4,550|20,000|24,550|
|Doreen Bevis||||21,695||21,695|
|YHughes|||||20,000|20,000|
|Bell Gladstone<br>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<br>Golf Club||||8,381||8,381|
|Timothy<br>Waldron||||7,227||7,227|
|Parkers the Parts People|||||5,000|5,000|
|Donations<br>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<br>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<br>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<br>maintenance|Usage|5,533|20,813|||26,346|30,552|
|Credit card charges|Usage|9,877||||9,877|6,959|
|Printing,<br>posting,||||||||
|stationery|Apportionment|2,825|6,591|||9,416|8,982|
|Insurance|Apportionment|4,122|9,617|||13,739|9,400|
|Equipment<br>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|





## 

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## 

|||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,<br>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<br>remuneration|||||11,000|10,000|
|Operating<br>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<br>costs||||||29,012|
|Recruitment<br>and training|||||5101|6642|
|Gross staff costs|||||530 073|635,390|
|No employee<br>received emoluments||ofmore||than f60,000.|||
|The average monthly<br>number of|employees|||was as follows:|||
||||||2021|2020|
||||||No|No|
|Activities<br>in furtherance ofthe|charity's||objectives||22|26|
|Trustee and Key Management|Personnel|||Remuneration|&Related Party Transactions||





## 

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## 

|8.<br>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<br>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|





## 

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## 

||||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<br>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<br>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<br>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<br>funds|||||||||||
|General<br>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<br>Lottery|||||75,280|(75,280)|||||
|Community<br>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<br>for:|||||||||||
|Depreciation<br>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<br>ofproperties||60,476||
|Depreciation<br>transfer to retained|earnings|2,221||
|Carried forward at 31December|2021|58,255||