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2022-10-31-accounts

Company
Information
1
Report ofthe Directors and Trustees 2to9
Independent
Examiner's
Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Accounts 13to 17
Detailed
Income R Expenditure
Account 18
- not part ofthe statutory
financial statements

for the year ended 31stOctober 2022
Unrestricted
funds Restricted Total Total
General Funds Funds Funds
Funds 31/10/22 31/10/21
Notes f f
Income and endowments
from:
Donations
and legacies
2.1 40,392 74,119 114,511 64,965
Grants 0 0 146,892
Income from investments 24 24 6
Tuck shop trading income 3,418 3,418 710
Charitable
activities-
Course and hostel income
Residential 2.2 361,452 361,452 151,730
Non-residential 3,326 3,326 8,610
Net rental and hire income 1,370 1,370 1,870
Profit on disposal of Fixed Asset 0 0 482
Total income and endowments 409,982 74,119 484,101 375,265
Expenditure
on raising funds
3.1
Publicity costs 1,685 1,685 5,950
Tuck shop trading costs 2,278 2,278 634
Expenditure
on charitable
activities
Course and hostel running costs 3.2 419,225 419,225 337,372
Total expenditure 423,188 0 423,188 343,956
Net income (expenditure)
before transfers
-13,206 74,119 60,913 31,309
Transfer between
funds
45,390 -45,390
Net movement
in funds
32,184 28,729 60,913 31,309
Fund balances
b/fwd at 1.11.21
576,901 3,125 580,026 548,717
Fund balances c/fwd at31.10.22 609,085 31,854 640,939 580,026
CMC: PENSARN HA
BALANCE SHEETas
RBOUR
at 31stOctober 2022
31/10/2022 31/10/2021
Notes E f f E
Tangible
Fixed Assets
6 908,230 871,215
Current Assets
Stock 7 6,805 6,346
Debtors and prepayments 8 30,799 6,303
Cash at bank and in hand 39,754 51,241
77,358 63,890
Liabilities: Amounts falling due within one year 9 -63,360 -55,813
Net current assets / -liabilities 13,998 8,077
Total assets less current liabilities 922,228 879,292
Liabilities:
Amounts
falling due after more than one year
9 -281,289 -299,266
Net assets 10 640,939 580,026
Unrestricted
funds
609,085 576,901
Restricted funds 12 31,854 3,125
Total charity funds 640,939 580,026

5 STAFF COSTS &TRUSTEES EXPENSES
5.1 Staff costs comprised 30/10/22 30/10/21
f
Wages and Salaries 181,524 161,511
Social Security Costs 8,879 6,962
Pension costs * 7,998 6,361
198,401 174,834
coming year. coming year.
No employee
earns more than f60,000.The average
number ofstaff employed by the charity
during the year was as follows:
30/10/22 30/10/21
Charitable activities 16 17
Fundraising and publicity 0 0
16 17
6 TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS Freehold Course Centre Motor TOTAL
Property Equipment Fittings & Vehicles
Pensarn
&
equip.
Bryn-y-Moel
E
Cost
B/fwd 1.11.21 821,436 109,463 231,882 14,000 1,176,781
Additions ¹ 59,907 7,077 749 67,733
Less: re Disposals 0
Carried Forward 31.10.22 881,343 116,540 232,631 14,000 1,244,514
Depreciation
B/fwd 1.11.21 25,041 93,569 178,403 8,553 305,566
Charge for the period 7,412 20,506 2,800 30,718
Less: re Disposals 0
Carried
Forward 31.10.22
25,041 100,981 198,909 11,353 336,284
Net book values
At 31.10.22 856,302 15,559 33,722 2,647 908,230
At 31.10.21 796,395 15,894 53,479 5,447 871,215
Footnote:
7 STOCK comprises 30/10/22
f
30/10/21
f
Goods for resale (Tuck Shop) 406 1,014
Food 594 665
Cleaning
Materials
1,045 753
Brochures 500 600
Oil 4,260 3,314
6,805 6,346
8 DEBTORS &PREPAYMENTS Due within one year
Trade debtors 6,904 4,016
Prepayments 1,865 2,027
Other debtors 22,030 260
30,799 6,303
30/10/22 30/10/21
9 LIABILITIES:Amounts falling due within one year comprise- f
Bank overdraft 21,327 0
Trade creditors 5,433 5,381
Customers'
Monies held
6,992 18,547
Accruals and deferred income 4,594 4,336
Bank 25year repayment mortgage 13,037 16,141
Working capital loans 6,500 6,500
Bounce Back Loan 5,477 4,908
63,360 55,813
after more then one year
25year repayment mortgage 241,092 253,595
Working
capita
I loans
0 0
Bounce Back Loan 40,197 45,671
281,289 299,266

DETAILED INCOME AND EXPENDITURE DETAILED INCOME AND EXPENDITURE DETAILED INCOME AND EXPENDITURE DETAILED INCOME AND EXPENDITURE DETAILED INCOME AND EXPENDITURE ACCOUNT (UNRESTRICTE D FUNDS)
for the year ended 31stOctober 2022
31/10/2022 31/10/2021
f f
INCOME
Course & Hostel fees 364,778 160,340
Tuck shop
—net profit
/ loss 1,140 76
Rental & Hire income 1,370 1,870
Interest received 24 6
Donations
&Gifts
40,392 44,515
Government
Grants (including
Furlough scheme) 0 136,132
Profit on Disposal of Fixed Assets 0 482
407,704 343,421
EXPENDITU
Course
/ Activity costs
Course / Equipment / Repairs 7,654 4,367
Course outings 1,591 266
Instructor staff training / expenses 13,079 5,370
Vehicle expenses 10,004 5,414
Vehicle hire 18,812 9,939
Licensing 2,875 3,227
Activities Staff Salaries & NIC 74,538 89,463
Freelance
/ Associate
Instructors 12,213 0
140,766 118,046
Hostel / Base Overhead Costs
Base staff salaries, NIC &Pension Contributions 123,863 85,371
Mortgage / Bank Loan Interest 12,755 10,140
Utilities (Rates &Water) 3,026 3,469
General Insurance 8,635 6,657
Light &Heat 23,977 16,629
Telephone
&Post
4,994 6,319
Office Expenses 5,471 4,996
Recruitment
Advertising
600 665
Professional
Fees
3,600 3,480
Trustees'
Expenses
0 0
Property
Upkeep -
Repairs 13,440 17,181
Property
Upkeep -
Cleaning 1,341 2,179
Property
Upkeep -
Equip / Maint / Replacement 2,602 4,324
Customer
Services
—Food 33,884 17,967
Customer
Services
—Laundry 7,892 2,782
Finance
—Bank Charges
739 847
Financial
Failure Insurance
922 1,759
Bad & Doubtful
Debts
0 0
247,741 184,765
Depreciation
Property 0 0
Course Equipment 7,412 6,846
General/Office
Equipment
20,506 24,915
Motor Vehicle 2,800 2,800
30,718 34,561
419,225 337,372
Fundraising
&Publicity
Website 1,585 1,995
Brochures &Printing 100 566
Advertising,
Exhibitions etc.
0 3,389
1,685 5,950
420,910 343,322
SURPLUS / DEFICIT ON UNRESTRICTED FUNDS
before transfers -13,206 99
Less Transfers to/ from Restricted Funds 45,390 39,773
TOTAL SURPLUS / DEFICIT ON UNRESTRICTED FUNDS FOR YEAR 32,184 39,872
after transfers