2023-03-31-accounts

Demesne Community Association Report and Accounts Year ended 31 March 2023

Contents
			Page
Legal and Administrative	Information
Report ofthe Trustees
Independent Examiners	Report
Statement of Financial	Activities
Balance Sheet
Cash Flow Statement
Notes to the Financial	Statements
General Income and Expenditure		Account		14
Nursery Income and Expenditure		Account		15

Legal and	Administrative	Administrative	Information
Registered		Charity Number		1061422
Company	Number			03288971
Registered		Office		Asby Close
				Langley
				Middleton
				Manchester
				M24 4JF
Trustees				Ms C Fraser
				Mr D Fraser
				Miss H Binns
Bankers				Nat West Bank Pic
				Middleton	Branch
				Unit 6-9 Midway		House
				Long Street
				Middleton
				M24 6NW
Accountants				Archwood	Accountants
				46-48 Long	Street
				Middleton
				Manchester
				M24 6UQ
Indpendent		Examiner		Mr A S Foxcroft
				46-48 Long	Street
				Middleton
				Manchester
				M24 6UQ

					Restricted	Unrestricted	Total	Total
					Funds	Funds	Funds	Funds
					2023	2023	2023	2022
					E	E		f
				Notes
Income and Expenditure
Incoming Resources
Income from use of	facilities			4		30,522	30,522	26,510
Income from nursery					37,973		37,973	33,195
Grants and donations	receivable			2	59,549	46,211	105,760	129,802
Other income						100	100	41,578
Total Incoming Resources					97,522	76,833	174,355	231,085
Resources Expended
Cost ofGenerating Funds
Direct charitable expenditure				5	97,128	90,536	187,664	226,580
Governance costs				6		2,730	2,730	600
Total Expenditure					97,128	93,266	190,394	227,180
Net Incoming/(Outgoing)		Resources for the Year			394 -	16,433 -	16,039	3,905
Statement ofOther	Recognised Gains and Losses
Net Incoming/(Outgoing)		Resources Before
Other Recognised Gains		and	Losses
Net movement in funds				7	394 -	16,433 -	16,039	3,905
Total funds brought	forward					44,665	44,665	40,760
Total Funds Carried	Forward				394	28,232	28,626	44,665
Reconciliation ofMovement			in Funds
Tangible assets						976	976
Current assets					394 -	13,552 -	13,158	3,905
Current liabilities						3,857 -	3,857
					394 -	16,433 -	16,039	3,905

					Total	Total
					Funds	Funds
				Notes	2023	2022
					f	f
Net Cash Used in Operating		Activities			12,011	3,905
Cash Flows from Investing		Activities		15 -	1,147
Change	in Cash and Cash Equivalents		in the Year		13,158	3,905
Cash and cash equivalents		brought forward			44,665	40,760
Cash at	bank and in hand less overdrafts at 31March 2023				31,507	44,665

Notes	tothe Accounts	tothe Accounts
	3 Investment Income
						Restricted	Unrestricted	Total
						Funds	Funds
						2023	2023	2022
						E	E
	General	(page	14)
	Nursery	(page	15)
	4 Income	From	Use	ofFacilities and Other Income
						Restricted	Unrestricted	Total
						Funds	Funds
						2023	2023	2022
						E	E
	General	(page	14)				30,622	68,088
	Nursery	(page	15)			37,973		33,195
						37,973	30,622	101,283
	5 Direct Charitable			Expenditure
						Restricted	Unrestricted	Total
						Funds	Funds
						2023	2023	2022
						f	E
	General	(page	14)				82,119	103,419
	Nursery	(page 15)				97,128	8,417	123,161
						97,128	90,536	226,580
	6 Governance Costs
						Restricted	Unrestricted	Total
						Funds	Funds
						2023	2023	2022
						E	E
	General	(page 14)					2,730	600
	Nursery	(page 15)
							2,730	600
	7 Net Movement in				Funds During the Year
	The net	movement			is after charging:		2023	2022
	Depreciation		oftangible fixed assets				172
	Independent		examiner's fee				1,500

No renumaration	was paid toTrustees. Staff costs are broken down as follows:	was paid toTrustees. Staff costs are broken down as follows:
			2023	2022
			E	E
Wages and salaries			114,334	133,294
Pension costs			1,747	1,660
Social security costs			2,498	2,242
			118,579	137,196
The average weekly number ofstaff employed,		calculated as full time equivalents	during
the year was as	follows:
			2023	2022
			E	E
Direct charitable	work
Governance costs

		Nursery
	Office Equipment	Equipment		Total
	E		E	E
Cost
At 1April 2022
Additions	1,148			1,148
Disposals
At 31March 2023	1,148			1,148
Depreciation
At 1April 2022
Charge forthe year	172			172
Disposals
At 31March 2023	172			172
Net BookValue
At 31March 2023	976			976
At 31March 2022
10 Debtors
	2023			2022
	6			E
Trade debtors
Otherdebtors

11	Creditors:i	Amo	unts Falling Due Within One Yea	r
						2023	2022
						f	E
	Trade creditors					810
	Other taxes and social security costs					1,323
	Pension					224
	Accruals					1,500
						3,857
12	Accumulated		Funds/Reserves
				Restricted	Unrestricted		Total
				Funds		Funds
				2023		2023	2022
				f		f	f
	At 1April	2022				44,665	40,760
	Retained	surplus/(deficit)		394	-	16,433	3,905
				394		28,232	44,665

				Restricted	Unrestricted	Total
				Funds	Funds	Funds
				2022	2022	2022
				E	6	E
			Notes
Income and Expenditure
Incoming Resources
Income from use offacilities					26,510	26,510
Income from nursery					33,195	33,195
Grants and donations receivable				93,364	36,438	129,802
Other income					41,578	41,578
Total Incoming Resources				93,364	137,721	231,085
Resources Expended
Cost ofGenerating Funds
Direct charitable expenditure				93,364	133,216	226,580
Governance costs					600	600
Total Expenditure				93,364	133,816	227,180
Net Incoming/(Outgoing)	Resources for the Year				3,905	3,905
Statement ofOther Recognised Gains and Losses
Net Incoming/(Outgoing)	Resources Before
Other Recognised Gains and Losses
Net movement in funds					3,905	3,905
Total funds brought forward					40,760	40,760
Total Funds Carried Forward					44,665	44,665
Reconciliation of Net Movements		in funds to Net	Cash Flow	from Operating	Activities
				2023		2022
				6		6
Net movements in funds				16,039		3,905
Add back depreciation				172
Decrease/(increase) in debtors
Increase/(decrease) in creditors				3,857
Net cash used in operating	activities			12,010		3,905

Year ended 31	Year ended 31	March 2023	March 2023	March 2023
General Income		and Expenditure			Account
Income from use offaclgties and other income
						2023	2022
						E	E
Room hire						30,522	26,510
Otger income						100	41,578
						30,622	68,088
Grants
Restricted
Unrestricted						46,211	36,438
Investment Income
Bank interest
Total Income						76,833	104,526
Expenses
Direct Charitable			Expenses
Wages, salaries		and pension costs				21,451	30,286
Insurance						2,190	2,464
Utilities						12,471	15,132
Building maintenance						3,120	1,908
Subcontracted		workshop		expenses		19,711	46,457
Photocopier costs							1,319
Telephone						1,750	1,559
Cleaning						8,233	303
Rent							150
Food and milk						858	3,621
Sundry expenses						420	220
Travel						97
Service charges						402
Stationery						291
IT						360
Bank charges						127
Security fees						5,770
Legal and professional						4,512
Purchases						184
Depreciation						172
						82,119	103,419
Governance costs
Accountancy	and		payroll			1,230	600
independent	examiners			fees		1,500
						2,730	600
Total Expenses							104,019
Surplus/(deficit)			forthe	Year		8,016	507

Income from	nursery	nursery	nursery
				2023	2022
				E	E
Fees				37,973	33,195
				37,973	33,195
Grants
Restricted				59,549	93,364
Unrestricted
Investment Income
Bank interest
Total Income				97,522	126,559
Expenses
Direct Charitable			Expenses
Wages salaries		and pension costs		97,128	106,910
Purchases				1,993	323
Subcontractors				700	7,134
Food				1,068	3,195
Travel				1,207
Stationery &	Printing			20
Bank Charges				225
Clothing				893
Sundry Expenses				809	1,799
Legal and Professional Fees				474
Repairs and	renewals			1,028	600
Staff Training		&Wellfare			1,292
Other Direct	Costs				1,908
				105,545	123,161
Governance	costs
Accountancy		and payroll
Independent		examiners fees
Total Expenses				105,545	123,161
Surplus/(deRcit)			for the Year	8,023	3,398