| Page | ||
|---|---|---|
| Report ofthe Trustees | 1to4 | |
| Independent Examiner's |
Report | |
| Statement of Financial | Activities | |
| Balance Sheet | ||
| Notes to the Financial Statements | 8to 14 | |
| Detailed Statement of Financial Activities | 15 |
| Total | Total | |||||
|---|---|---|---|---|---|---|
| Recommended categories |
by | Unrestricted | Restricted | funds | funds | |
| activity | Notes | funds | funds | 2022 | 2021 | |
| E | E | E | 8 | |||
| Income | ||||||
| Income and endowments | from: | |||||
| Donations and legacies | 109,015 | 109,015 | 115,790 | |||
| Charitable activities |
91,720 | 91,720 | 14,540 | |||
| investments | ||||||
| Other | 115 | |||||
| Total | 200,735 | 200735 | 130445 | |||
| Expenditure | ||||||
| Raising funds | 3,422 | 3,422 | ||||
| Charitable activities |
216,068 | 7,328 | 223,396 | 82,936 | ||
| Administration and Governance |
593 | 593 | 1,060 | |||
| Total | 220,082 | 7328 | 227,411 | 83,996 | ||
| Net gains on investments | ||||||
| Net income (expenditure) | (19,347) | (7,328) | (26,675) | 46,448 | ||
| Transfers between funds |
||||||
| Net expenditure before other |
||||||
| gains/(losses) | (19,347) | (7,328) | (26,675) | 46,448 | ||
| Other gains and losses: | ||||||
| Net movement in funds |
(19,347) | (7,328) | (26,675) | 46,448 | ||
| Reconciliation offunds: |
||||||
| Total funds brought forward |
36,211 | 21,985 | 58,196 | 11749 | ||
| Total funds carried forward | 16,864 | 14,657 | 31,521 | 58,196 |
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | 2022 | 2021 | |||
| E | f | E | E | |||
| Fixed assets | ||||||
| Tangible assets | 6,983 | 14,657 | 21,640 | 26,833 | ||
| Total fixed assets | 6983 | 14,657 | 21 640 | 26833 | ||
| Cunent assets | ||||||
| Stocks | 4,565 | 4,565 | ||||
| Debtors | 8,743 | 8,743 | 2,712 | |||
| Cash at bank and in hand | 12 | 4,855 | 4,855 | 31,324 | ||
| Total current assets | 18163 | 18163 | 34 036 | |||
| Creditors: amounts | falling due | |||||
| within one year | 10 | (8,282) | (8,282) | (2,672) | ||
| Net cunent assets | 9,881 | 9,881 | 31,363 | |||
| Total net assets | 16,865 | 14657 | 31,521 | 58,196 | ||
| Funds ofthe Charity | ||||||
| Restricted income funds |
13 | 14,657 | 14,657 | 21,985 | ||
| Unrestricted funds |
13 | 16865 | 16,865 | 36,212 | ||
| Totalfunds | 18,455 | 14,657 | 31521 | 58,196 |
| Note 2 | Accounting | Accounting | policies | |
|---|---|---|---|---|
| 2.1 Income | ||||
| Recognition | ofincome | These are included in the Statement of Financial Activities (SoFA) when: |
||
| ~ the charity becomes entitled to the resources; |
||||
| ~ it is more likely than not that the trustees will receive the resources; |
||||
| ~ the monetary value can be measured with sufficient reliability. |
||||
| Offsetting | There has been no offsetting ofassets and liabilities, or income and | |||
| expenses, unless required or permitted by the FRS 102SORP or FRS 102. |
||||
| Grants and donations | Grants and donations are only included in the SoFA when the general |
|||
| income recognition criteria are met (5.10to 5.12FRS102SORP). |
||||
| In the case ofperformance related grants, income must only be recognised |
||||
| tothe extent that the charity has provided the specified goods or services | ||||
| as entitlement to the grant only occurs when the performance related |
||||
| conditions are met (5.16FRS 102SORP). | ||||
| Contractual | income and | This is only included in the SoFA once the charity has provided the related |
||
| performance | related | goods or services or met the performance related conditions. |
||
| grants | ||||
| Support costs | The charity has incurred expenditure on support costs. |
|||
| Volunteer | help | The value ofany voluntary help received is not included in the accounts |
but | |
| is described in the trustees' annual report. |
||||
| Income from interest, | This is included in the accounts when receipt is probable and the amount |
|||
| royalties | and dividends | receivable can be measured reliably. |
| 2.2 Expenditure | 2.2 Expenditure | and Liabilities | and Liabilities | ||
|---|---|---|---|---|---|
| Liability recognition | Liabilities are recognised where it is more likely than not that there |
is | a | ||
| legal or constructive obligation committing the charity to pay out resources |
|||||
| and the amount ofthe obligation can be measured with reasonable |
|||||
| certainty. | |||||
| Governance | and support | Support costs have been allocated between governance costs and other |
|||
| costs | support. Governance costs comprise all costs involving public |
||||
| accountability ofthe charity and its compliance with regulation and |
good | ||||
| practice. | |||||
| Redundancy | cost | The charity made no redundancy payments during the reporting period. |
|||
| Deferred income | No material item ofdeferred income has been included in the accounts. |
||||
| Creditors | The charity has creditors which are measured at settlement amounts |
less | |||
| any trade discounts | |||||
| Provisions for liabilities | A liability is measured on recognition at its historical cost and then |
||||
| subsequently measured at the best estimate ofthe amount required |
to | ||||
| settle the obligation at the reporting date |
|||||
| 2.3Assets | |||||
| Tangible fixed assets for | These are capitalised ifthey can be used for more than one year, |
and cost | |||
| use by charity | at least | ||||
| They are valued atcost. | |||||
| Stocks and work | in | Stocks held for sale as part ofnon-charitable trade are measured |
at | the | |
| progress | lower orcost or net realisable value. | ||||
| Debtom | Debtors (including trade debtors and loans receivable) are measured |
on | |||
| initial recognition at settlement amount after any trade discounts or amount |
|||||
| advanced by the charity. Subsequently, they are measured at the |
cash or | ||||
| other consideration expected to be received. |
| Note 3 Inc |
ome | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| Analysis | ofincome | funds | funds | 2022 | 2021 | ||
| E | E | ||||||
| Donations | Donations | and gifts | 48,942 | 48,942 | 2,750 | ||
| and legacies: |
Grants provided govemmantfother |
by charities |
60,074 | 60,074 | 113,040 | ||
| Total | 109,015 | 109,015 | 115,790 | ||||
| Charitable | cafe | 56,701 | 56,701 | 151 | |||
| Activities | Service Users | 35,019 | 35,019 | 14389 | |||
| Total | 91,720 | 91,720 | 14,540 | ||||
| Other | |||||||
| Income | Other | 115 | |||||
| Total | 115 | ||||||
| TOTAL INCOME | 200,735 | 200,735 | 130,444 |
| Note 4 | Expenditure | Expenditure | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | 2022 | 2021 | |||||
| Expenditure | Analysis | ofexpenditure | E | E | ||||
| on raising | Advertising, | marketing, | direct | |||||
| funds. " | mail and publicity | 3,422 | 3,422 | |||||
| Totalexpenditure | on | raising | ||||||
| funds | 3,422 | 3,422 | ||||||
| Expenditure ort |
Cafe Administration |
costs | 212,357 3,711 |
7,328 | 219,685 3,711 |
82,936 460 |
||
| charitable | Governance | Costs | 593 | 593 | 600 | |||
| activities | ||||||||
| Total expenditure | on | |||||||
| charitable activities | 216660 | 7,328 | 223,989 | 83,996 | ||||
| TOTAL EXPENDITURE | 220,082 | 7,328 | 227,411 | 83,996 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | E | ||
| Independent | examiner's fees | 593 | 600 |
| Note 6 | |||
| 2022 | 2021 | ||
| Wages and | salaries | 96,602 | 25,665 |
| Social Security Costs | 775 | ||
| Pension Costs | 1,137 | 577 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Number | Number | |||
| Cafe | g | 1 | ||
| Total | 9 | 1 | ||
| Note 7 | Tangible fixed assets | |||
| Land and | Furniture | Total | ||
| buildings | 8 | |||
| Equipment | ||||
| Cost or revaluation | ||||
| At 1 April 2021 | 27,105 | 15,968 | 43,072 | |
| Additions | 6,363 | 6,363 | ||
| At 31 March | 2022 | 27,105 | 22,331 | 49,436 |
| Depreciation | and impairments | |||
| At 1 April 2021 | 11,012 | 5,228 | 16,239 | |
| Depreciation | charge for the | 6,136 | 5,420 | 11,556 |
| year | ||||
| At 31 March | 2022 | 17,148 | 10,648 | 27 796 |
| Net book value | ||||
| At 31 March | 2021 | 16,093 | 10,740 | 26,833 |
| At 31 March | 2022 | 9,957 | 11,683 | 21,640 |
| Raw | materials | and | consumables |
|---|---|---|---|
| Total |
| 2022 | 2021 |
|---|---|
| E | E |
| 4,565 | |
| 4,565 |
| Trade debtors | |
|---|---|
| Prepayments | and accrued income |
| Other debtors | |
| Total |
| 2022 | 2021 |
|---|---|
| E | E |
| 8,743 | 2,712 |
| 8,743 | 2,712 |
| Analysis ofcreditors | |||
|---|---|---|---|
| Amounts | falling due | ||
| within one year | |||
| 2022 | 2021 | ||
| E | 8 | ||
| Trade creditors | 1,813 | 114 | |
| Accruals and deferred | income | 640 | 640 |
| Taxation and social security | 3,848 | 1,918 | |
| Other creditors | |||
| Total | 6,301 | 2,672 |
| Commitments | Commitments | |||||
|---|---|---|---|---|---|---|
| Operating | lease commitments | |||||
| Annual commitments |
under non-cancellable | |||||
| operating | leases are | as follows:- | 2022 | 2022 | 2021 | 2021 |
| Land and | Land and | |||||
| Buildings | Other | Buildings | Other | |||
| E | E | E | E | |||
| Operating | leases with expiry date: | |||||
| In the second to fiRh | years inclusive | 10,800 | 10,800 | |||
| Over five | years | |||||
| 10,800 | 10,800 |
| Note | 12 | C | ash | at b | ank and in hand | ||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| f | f | ||||||
| Cash | at | bank | and | on | hand | 4855 | 31,324 |
| Total | 4,855 | 31 324 |
| Fund | Fund | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| balances | balances | |||||||||
| Type | brought | carried | ||||||||
| Fund names | forwardf | Income f |
Expenses f |
Transfers f |
forwardf | |||||
| National Lottery |
||||||||||
| Community | ||||||||||
| Fund | R | 21,985 | (7,328) | 14,657 | ||||||
| General | U | 36,211 | 200,735 | 220,082 | 16,864 | |||||
| Total Funds | as | per balance | ||||||||
| sheet | 58 196 | 200,735 | 227,411 | 31,521 | ||||||
| 13.2 Details | ofmaterial | funds held and movements | during the | PREVIOUS | reporting | period | ||||
| Fund | Fund | |||||||||
| balances | balances | |||||||||
| Type | brought | carried | ||||||||
| Fund names | forwardf | Incomef | Expenses Transfers f f |
forwardf | ||||||
| National Lottery |
||||||||||
| Community | Fund | R | 49,202 | (31,152) | 3,935 | 21,985 | ||||
| General | U | 11,749 | 81,242 | 52,845 | 3,935 | 36,211 | ||||
| Total Funds | as | per balance sheet | 11,749 | 130444 | 83,997 | 58 196 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| 6 | ||||||
| Income and endowments | from: | |||||
| Donations and legacies | ||||||
| Donations | 48,942 | 2,750 | ||||
| Grants from government | Icharitable | bodies | 60,074 | 113,040 | ||
| 109,015 | 115,790 | |||||
| Charitable activities |
||||||
| Cafe | 56,701 | 151 | ||||
| Service Users | 35,019 | 14,389 | ||||
| 91,720 | 14,540 | |||||
| Other | 115 | |||||
| Total income and endowments | 200735 | 130,444 | ||||
| Expenditure on: |
||||||
| Costs ofgenerating donations and legacies |
||||||
| Fundraising | 3,422 | |||||
| 3,422 | ||||||
| Total ofexpenditure on raising |
funds | |||||
| Cafe | ||||||
| Purchases | 70,295 | 8,179 | ||||
| Salaries and wages | 96,602 | 25,665 | ||||
| Employers National |
Insurance | Contributions | 775 | |||
| Employer Pension Contributions |
1,137 | 577 | ||||
| Sub Contract Labour | 300 | |||||
| Staff Entertainment | 451 | |||||
| Uniforms/PPE | 1,112 | |||||
| Credit card and finance costs | 3,007 | 786 | ||||
| Rent and rates | 9,900 | 8,050 | ||||
| Gas and electricity | 9,142 | 2,463 | ||||
| Repairs and maintenance | 7,027 | 23,823 | ||||
| Waste disposal | 2,488 | 903 | ||||
| Sundry | 3,762 | 521 | ||||
| Cleaning | 1,566 | 471 | ||||
| Insurance | 863 | 1,233 | ||||
| Depreciation ofpremises |
6,136 | 6,136 | ||||
| Depreciation ofcatering |
equipment | 3,950 | 3,364 | |||
| Depreciation ofother |
fixtures and fittings | 1,471 | 466 | |||
| 219,685 | 82,936 | |||||
| General Administrative | Expenses | |||||
| Telephone | 676 | 100 | ||||
| Administration support costs |
80 | 130 | ||||
| Postage | 10 | |||||
| Printing &Stationery |
270 | |||||
| Travel Expenses | 333 | |||||
| Professional fees | 2,100 | |||||
| Bank charges | 230 | |||||
| Charitable Donations |
242 | |||||
| 3,711 | 460 |
| 593 | 600 |
|---|---|
| 593 | 600 |
| 227411 | 83888 |
| (26,875) | 46,448 |