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|||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|
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||||||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|
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||||||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|