2022-12-31-accounts - When You Wish Upon A Star

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Charity Reference and Administrative	Charity Reference and Administrative	Details
Report ofthe Management	Committee
Report ofthe Auditors
Statement ofFinancial Activities (including		Income and Expenditure	Account)
Balance Sheet
Statement ofCash Flows
Notes forming part ofthe	Financial Statements

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 IJE
Management		Committee:			Miss BWhite OBE M Inst F
					Mrs D Jaspal
					Mrs V Searby
					Mrs M Sims
					Chair - Dr TMills
Secretary:					Miss K A Martt(resigned 1 April 2022)
					Miss A M Cleugh	(appointed 26 September 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
					80 Mount Street
					Nottingham
					NG1 6HH

		Vnrestricted	Restricted	Total		Total
		Funds	Funds	Funds		Funds
		2022	2022	2022		2021
	Note
Incoming resources from:
Donations and legacies		823,139	69,146	892,285		792,471
Other trading activities		283,708		283,708		225,519
Invcstntent income:
Bank interest		2)184		2,184		488
Property income		7,975		7,975		9,785
Total incoming resources		1,117,006	69,146	1,186,152		1,028,263
Expenditure on:
Raising funds		515,460		515,460	43	535,762	53
Charitable activities		612,652	70,198	682,850	57	478,207	47
Total expenditure		1,12S,112	70,198	1,198,310		1,0i3,969
t)tet income/ (expenditure)		(11,106)	(1,052)	(12,158)		14,294
Transfer behveen funds	12	20,000	(20,000)
Gain on revaluation oi'property	8					35,585
t)tet movement in funds		S,894	(21,052)	(12)158)		49,879
Other comprehensive income
Revaluation ofproperty	16			(391)		60,476
Total movement in funds		8,894	(21,052)	(12,549)		110,355
Reconciliation offunds
Total lands brought forward		1,216,597	302,680	1,577,532		1,467,177
Total 0&nds carried fonvard	11	1,225,491	281,628	1,564,983		1,577,532

						2022		2021
				Note
1ixed assets
Tangible assets						650,593		669,689
Current assets
Stocks					36,915		50,098
Debtors					118,586		122,438
Cash at bank		and	in		862,938		816,360
hand
					1,018,439		988,896
Creditors.	amounts			10	(104,049)		(81,053)
falling due		within
one year
Net current	assets					914,390		907,843
Net assets						1,564,983		1,577,532
Unrestricted		funds		12		1,225,491		1,216,597
Restricted	funds			12		281,628		302,680
Revaluation	reserve			16		5'7a864		58,255
Total funds						1,564,983		1,577,532

				2022	2021
			Note		f,
Cash flows from operating		activities	13	48,581	54,450
Cash flows from investing		activities
Payments to acquire tangible		fixed assets		(4,187)	(3,495)
Interest received				2,1S4	488
Net cash flovvs from investing activities				(2%003)	(3,007)
Net increase / (decrease)	in	cash and cash equivalents		46,578	51,443
Cash and cash equivalents		bought forvvard		816,360	764,917
Cash and cash equivalents		carried forward		862,938	816,360
Cash and cash equivalents		consists of:
Cash at bank and in hand				862,938	816,360
Cash and cash equivalents		at 31 December 2022		862,938	816,360

				Unrestricted	Restricted	Totals
				Funds	Funds	2022
				f,
Beryl Bamford				5,000		5,000
Christine McCleod				5,000		5,000
Insider Media				5,235		5,235
Kenneth Clark				6,000		6,000
Dennis Hooley				6,038		6,038
PalletForce Ltd				7,669		7,669
La Vita Restaurants				8,038		8,038
Shirley Wylie				9,000		9,000
Kroll				12,061		12,061
Albert Raymond	%akeford			14,904		14,904
Scottish Children's		Lottery			15,000	15,000
Manor View Hotels					16,212	16,212
TCPA Card &Payment			Awards	17,622		17,622
George Alert Hopkinson				17,915		17,915
Jane Pollack Newman				20,194		20,194
DM Tyler				20,273		20,273
JMyles &Co				28,200		28,200
Cameron Allinson				29,571		29,571
Rolan John Heathcote				38,706		38,706
John Raymond Brooks				40,443		40,443
James Fredrick Cousins				54,399		54,399
Valerie Phelps				113,071		I]3,071
Donations in Kind		(see below)		17,926	37,934	55,860
Grants and Trusts	(see below)			10,069		10,069
General donations		&gifts &K5,000		335,805		335,805
				823,139	69,146	892,285
Donations in Kind				12,733	33,434	46,167
Donated goods / experiences				5,193	4,500	9,693
				17,926	37,934	55,860
Grants and Trusts
Tesco Community		Grant		1,625		1,625
Amazon				1,000		1,000
Arnold Clark				1,000		1,000
Love2Donate				319		319
Charitable Trust				5,000		5,000
Tesco Groundworks				1,125		I 125
				10,069		10,069

			Unrestricted	Restricted	Totals
			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 Wilson			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)				55,220	55,22Q
General donations,	gifts &fundraising		335,276	84,241	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	52,720
Leicester City Council				2,500	2,500
				55,220	55,220

ther	trading activities
		2022	2021
Outlet	store income	250,661	191,103
Events	income	33047	34,416
		283,7QS	225,519

			Basis of	Costs of	Charitable	Costs of	Charitable	Total	Total
			Allocation	Raising	Activities	Raising	Activities	2022	2021
				Funds		Funds	Restricted
						Restricted
		Costs directly	allocated to activities:
Wishes			Direct		138,618		70,198	208,816	140,588
Events			Direct	46,474				46,474	40,206
Advertising			Direct	2,360				2,360	2,332
Fundraising Publicity &T		shirts	Direct Direct	2,592 13,456				2,592 13,456	22,809
		Support costs	allocated to activities:
Audit and accounts Staffcosts (note 6) Motor &travel			Apportionment Stafftime Apportionment	4,189 351,645	9,775 189,348			13,964 540,993	16,436 530,073
				5,211	12,158			17,369	21,097
Depreciation			Usage	2,794	20,488			23,282	24,830
Telephone			Apportionment	11,357	26,499			37,856	(4.462)
Property maintenance			Usage	12,016	67,914			79,930	26,346
Printing, post,		stationery
			Apportionment	2,951	6,886			9,837	9,416
Insurance			Apportionment	3,992	9,314			13,306	13,739
Equipment	rental		Apportionment	1,634	3,812			5,446	8,607
Rent			Apportionment	24,422	56,984			81,406	70,464
Rates Gas &Electric			Apportionment Apportionment	3,523 4,100	8,219 9,566			11,742 13,665	13,002 14,939
Sundries			Apportionment	2,646	6,174			8,820	7,473
Bank charges and similar			Apportionment	3,220	7,513			10,733	9,877
Legal fees			Apportionment	2,656	6,196			8,852	11,026
Comp and	soAware costs		Apportionment	14,223	33,188			47,411	35,171
Total resources expended				515,460	612,652			1,198,310	1,013,969

	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				2/332	4,668
Fun draising	Direct						42
Publicity &,Tshirts	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@46	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	3,901	9,101			13,002	11,679
Gas &.Electric	Apportionment	4,482	10,457			14,939	15,901
Sundries	Apportionment	2,229	5,201			7,430	9,581
Office costs	Apportiomnent	10,564	24,650			35,214	37,814
Legal fees	Apportionment	3308	7718			11,026	12,611
Total resources expended		495,451	416,010	40,311	62,197	1,013,969	1,109,684

				2022	2021
This is stated after charging:
Depreciation Auditor's remuneration Operating lease rentals				23,282 12,600 87,429	24,830 11,000 79,071
Staff Costs and Numbers
				2022	2021
Staffcosts were as follows:
Salaries and wages Social security costs Pension costs Redundancy costs				436,345 34,485 12,269 37&000	475,165 36,705 13,102
Recruitment and training Gross staff costs				20,894 540993	5 101 530073
No employee received emoluments	ofmore		than f60,000.
The average monthly number ofemployees			was as follows;
				2022	2021
				No	No
Activities in furtherance ofthe charity's		objectives		21	22

8. Tangible Fixed Assets
	Office	Investment	Land &	Motor
	Equipment	Properties	Buildings	Vehicles	Total
		f.
Cost or valuation
At 1 January 2022	251,426	122,700	497,496	16,884	888i506
Additions	4,187				4 187
At 31 December 2022	255,613	122,700	497,496	16,&84	892,693
Accumulated depreciation
At 1 January 2022	205,226		2,646	10,946	218,818
Charge for year	11806		105&5	891	23 2&2
At 31 December 2022	217,032		13,231	IIi&36	242,100
Net Bool&Value
At 31 December 2022	3S,581	122,700	484,265	5,048	650,593
At 31 December 2021	46,200	122,700	494,850	5,939	669,6&9

		2022	2021
Prepayments Other debtors	&accrued income	116,043 2,543	117,563 4,875
		118,586	122,438

	2022	2021
Trade creditors Taxation &social security Accruals Other creditors	28,038 S,668 64,573 2 770	43,224 8,425 26,956 2,448
	104049	81 053

Analysis ofnet assets betvveen	funds
2021	Restricted	Revaluation	General Funds	Total Funds
	Funds	Reserve
Tangible fixed assets Current assets Current liabilities Revaluation reserve At 31 December 2021	302,6SO 302,680	58255 58,255	669,6S9 627,961 (81,053) 1&216,597	669,6S9 930,641 (81,053) 58)255 1&577&532
2022
Tangible fixed assets Current assets Current liabilities Revaluation reserve	281,628	57864	650,593 67S,947 (104,049)	650,593 960,575 (104,049) 57,864
At 31 December 2022	281,628	57,864	1,225,491	1,564,983

	At 1Jan	Incoming	Outgoing	Gains on	Transfers	At 31 Dec
	2022	Resources	Resources	Revaluation		2022
	K
Unrestricted funds
General funds	I 216597	1,117,006	1,128 112		20,000	1,225,491
	1,216,597	1,117,006	(1,128,112)		20,000	1,225,491
Restricted funds
Center Pares	135,118					1357118
Key 103—Cash for Kids	46,607		(33,698)			12,909
Disney Wishes	20,000		(?0,000)
North West	20,000				(20)000)
Baking Event	1,000					1,000
Wish Ball 2022		16,500	(16,500)
Lapland	79,955	19,?12				99,167
Donations in Kind for Wishes		33434				37934
	302,680	69,146	(70,198)		(20,000)	281,628
Total Funds	1,519,277	1,186,152	(1)198,310)			1,507,119

					At 1Jan	Incoming	Outgoing	Gains on	Transfers	At 31Dec
					2021	Resources	Resources	Revaluation		2021
	Unrestricted funds
	General funds				1,201,450	925,296	911,461	37806	36,494	1,216597
					1,201,450	925,296	(911,461)	37,806	(36,494)	1,216,597
	Restricted funds
	Center Pares Key 103—Cash for Kids HMRC Job Retention Scheme				135,118 85,609	52,720	(39,002) (52,720)			135,118 46,607
	Disney Wishes East Midlands North West Leicester City Council Grant Baking Event Shoosmiths Yorkshire Wishes Lapland				20,000 5,000 20,000	1,500 2,500 2,286 500 43,461	(6,500) (2,500) (1,286) (500)		36,494	20,000 20,000 1,000 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
13.	Cash floivs from Operating		Activities
								2022	2021
	Net income for the (per the statement	reporting offinancial		period activities)				(12,158)	110,355
	Adjustments for:
	Depreciation charges Interest Fair value gain on land and buildings (Increase)/decrease in stocks (Increase)/decrease in debtors							23,282 (2,184) 13,191 3,851	24,830 (488) (96,06I) 28,815 850
	Increase/(decrease)	in creditors						22,599	13851
	Net cash provided	by operating			activities			4&,581	54,450

									2022	2021
Less	than	one	year						32,117	47,601
Later	than	one	and	not	later	than	five	years	11,312	25,901
									43,429	73,502

			2022	2021
			K
Total funds (note 12)			1,507,119	1,519,277
Less:
Restricted	funds (note	12)	(281,628)	(302,680)
Tangible	fixed assets	(note 8)	(650,593)	(669,689)
Financial	commitments	(note 14)	(131,313)	(91,186)
			443,585	455,722

		2022	2021
Brought forward at 1 Januaty 2022 Revaluation ofproperties Depreciation transfer to retained earnings		58,255 391	60,476 2,221
Carried forward at 31 December	2022	57)864	58,255