2022-04-30-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to4
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	6to 9
Statement ofFinancial	Activities	10to 11
Balance Sheet		12
Statement ofCash Flows		13
Notes to the Financial	Statements	14to26

Trustees			JLelliott
			N Heward
			VJohn
Charity Registraiion		Number	1069722
Company	Registration	Number	03527886
			The charity is incorporated		in England	and Wales.
Registered	Office		Link House
			Ferring Street
			Ferring
			West Sussex
			BN12SJR
Auditor			Hodson and Co
			Wiston House
			1 Wiston Avenue
			Worthing
			West Sussex
			BN147QL
Solicitors:			George Ide LLP
			Lion House
			79StPancras
			Chichester
			West Sussex
			PO197GE
Bankers			Barclays Bank
			Worthing
			1 Chapel Road
			Worthing
			West Sussex
			BN11 1EX
			National Westminster	Bank
			Wotthing
			27 South Street
			Worthing
			West Sussex
			BN113AR

			and Lo	sses)
				Unrestricted	Restricted	Total
				funds	funds	2022
			Note
Income and Eadowments		from:
Donations and legacies				619,898	17,645	637,543
Other trading activities				620,420	214,468	834,888
Other income				5,751	600	6,351
Total income				1,246,069	232,713	1,478,782
Expenditure on:
Raising funds				(616,696)		(616,696)
Charitable activities Other expenditure				(541,139) (10,932)	(135,395)	(676,534) ~10,932
Total expenditure				(1,168,767)	(135,395)	(1,304,162)
Net income Transfers between	funds			77,302 ~27 IIN	97,318 27,308	174,620
Net movement in funds				49,994	124,626	174,620
ReconciTiatioa offunds
Total funds brought	forward			176,403	120,141	296,544
Total ftmds carried	forward		20	226,397	244,767	471,164

			and Lo	sses)
				Unrestricted	Restricted	Total
				funds	fuads	2021
			Note		f,	g
income and Endowments		from.
Donations and legacies			4	724,099	23,205	747,304
Other trading activities			5	299,564	15,925	315,489
Other income			6	4,866	829	5,695
Total income				1,028,529	39,959	1,068,488
Expenditure on:
Raising frmds				(633,918)		(633,918)
Charitable activities				(457,355)	(94,734)	(552,089)
Other expenditure				(2,276)		(2,276)
Total expenditure				(1,093,549)	(94,734)	(1,188,283)
Net expenditure Transfers between	funds			(65,020) ~332,323	(54,775) 112,321	(119,795)
Net movement in funds				(177,341)	57,546	(119,795)
Reconciliation offunds
Total funds brought	forward			353,744	62,595	416,339
Total funds carried	forward		20	176,403	120,141	296,544

				2022	2021
			Note	g
Fixed assets
Tangible assets			15	92,909	104,808
Curreat assets
Debtors			16	18,260	21,692
Cash at bank	and in hand			438,003	251,797
				456,263	273,489
Creditors: Amouats		falliag due within one year	17	(46,707)	(31,753)
Net current	assets			409,556	241,736
Total assets	less current liabilities			502,465	346,544
Creditors: Amounts		falling due after more than one year	18	(31~1)	(50,000)
Net assets				4/1,164	296,544
Funds ofthe	charity:
Restricted income funds
Restricted funds			20	244,767	120,141
Unrestricted	income	funds
Unrestricted	funds			226,397	176,403
Total funds				471,164	296,544

			2022	2021
		Note	g
Cash flows from operating activities
Net cash income/(expenditure)			174,620	(119,795)
Adjustments to cash tlows from non-cash items
Depreciation		7, 9	15,395	15,878
			190,015	(103,917)
Washing capital adjustments
Decrease in debtors		16	3,432	34,359
Increase/(decrease) in creditors		17	4,306	(6,837)
Net cash flows from operating	activities		197,753	(76,395)
Cash flows from investing activities Purchase oftangible fixed assets		99	~496	(26,260
Net increase/(decrease) in cash	and cash equivalents		186,206	(52,655)
Cash and cash equivalents at I	May		251,797	304,452
Cash and cash equivalents at 30April			438,003	251,797

Asset class	Depreciation	method	and rate
Motor vehicle	Over 4years
Equipment	Between 2 and	5years
Leasehold	Over 35years
Plant &machinery	Over 4years

N	et incoming	/(outg	oing) res	ourc	es for the year include:
							2Q22f	2021
Audit fees							4,250	4,575
Depreciation		offixed assets					15,395	15,878
Operating lease rentals								683
4	Income	from	donations	and	legacies
					Unrestricted
					funds	Restricted	Total	Total
					General	funds	2022	2Q21
Donations and legacies;
	Donations	and	gifts		599,395	17,645	617,040	551,908
	Legacies				5,000		5,000	5,002
	Gift aid reclaimed				8,989		8,989	9,860
Grants, including			capital grants;
	Government	grants			4,003		4,Qil3	180,534
	Grants Qcm other charities				2,511		2,511
					619,898	17,645	637,543	747,304
5	lacome from		other trading		activities
					Unrestricted
					funds	Restricted	Total	Total
					General	funds	funds	2021
					g			K
Trading income;
	Shop income				569,909		569,909	279,138
Fundraising		events			50,511	214,468	264,979	36,351
					620,420	214,468	834,88S	315,489
6	Other income
					Unrestricted
							Total	Total
					General	Restmcted	2022	2021
							8	g
Gift Aid tax		reclaimed				600	600	829
Gift Aid tax		reclaimed			5394		5,594	4,865
Other income					157		157	I
					5,751	600	6,351	5,695
					Page 18

						Unrestricted
							Total	Total
						General	2'022	2021
					Note	g	g	f,
Staffcosts						97,310	97,310	89,042
Marketing	and publicity					2,256	2,256	3,874
Establishment		costs				41,220	41,220	83,985
Other direct		costs ofgenerating		voluntary
income						4,554	4,554	861
						145,340	145,340	177,762
b) Costs of		trading activities
						Unrestricted
						funds	Total	Total
						General	2022	2021
					Note		g	8
Fundraising		trading costs;
Publicity						7,814	7,814	1,937
Shop costs —staff						245,583	245,583	221,631
Shop costs	—establishment					145,011	145,011	130,864
Joint Venture		- Ferring						48,940
Depreciation,		amortisation	and	other similar
cosi:s						15,395	15,395	15,878
Other direct		costs ofactivities		for generating
funds						56,730	56,730	36,906
Allocated	support costs				10	823	823
						471,356	471,356	456,156

					(As restated)
				Total	Total
		General	Restricted	2022	2021
			8	C
Education	and skills	114,781	35,333	150,114	38,156
Provision	ofaid	426,358	100,062	526,420	512,133
Support costs					1,800
		541,139	135,395	676,534	552,089
		Activity
		undertakes	Activity	Total	Total
		directly	support costs	2022	2021
				f,
Education	and skins	138,632	11,482	150,114	38,606
Provision	ofaid	491,975	34,445	526,420	513,483
		630,607	45,927	676,534	552,089

Support costs allocated	to charitable activities
			Total	Total
		Staff costs	2022	2021
	Basis ofallocation		g	g
Supportcosts	Seebelow	45,927	45,927	1,800

			Unrestricted
			funds	Total	Total
			General	2022	2021
			8	8	g
Audit fees
Audit ofthe financial		statements	4,250	4,250	4,575
Other fees paid	to auditors		1,106	1,106	925
Legal fees			2,521	2,521	2,150
Other governance	costs		828	828	408
			8,705	8,705	8,058

12 Auditors' remuneration
	2Q22	2021
Audit ofthe financial statements	4,250	4,575
Other fees to auditors
All other non-audit services	1,106	9?5

				2022	2Q21
				8
Staff costs during		the	year were:
Wages and	salaries			308,962	286,975
Social security costs				21,090	17,660
Employer	contribution		topension plans	7,499	6,924
				337,551	311,559

			2022		2021
			No		No
Number	ofproduction	staff		18		18
Number	ofmanagement	staff		2		2
				20		20

15 Taagible fixed assets
	Land	and	Furniture	snd
	buildings		equipment		Motor vehicles	Total
	g		8			g
Cast
At I May 2021	88,766		30,360		52,539	171,665
Additions				3,496		3,496
At 30April 2022	88,766		33,856		52,539	175,161
Depreciation
At I May 2021		Z,D50	29365		35,542	66,857
Charge for the year		2,536		1/37	11,022	15,395
At 30April 2022		4,586	31,102		46,564	82,252
Net book value
At 30April 2022	84,180			2,754	5,975	92,909
At 30April 2021	86,716			I,D95	16997	104808

16 Debtors
	2022	2021
		g
Trade debtors	2,937	2,901
Prepayments	10,370	12,266
VAT recoverable	2,226	3,979
Other debtors	2,727	2,546
	18,260	21,692

17 Creditors: amounts falling due within one year
	2022	2021
		g
Bank loans	10,648
Trade creditors	621	1,226
Other taxation and social security	16,105	10,674
Other creditors	11,893	10,932
Accruals	7,440	8,921
	46,707	31,753

2022	2021
	g
31,301	50,000

	2022	2021
Within one year	53,770	85,800
Between one and five years	122,500	164,603
Atter five years		11,667
	176,270	262,070

			Balat 1	Incoming	Resources		Bal at 30
			May 2021	resources	expended		April 2022
			S		S		S
Unrestricted
General fund			176,403	1,246,069	(1,168,767)	(27,308)	226,397
Restricted
Moldova Soup kitchen			251	74	(4,050)	3,725
Future Changed	Project		43,417	11,961	(36,333)	6,778	25,823
Farm ofHope Future
Changed
Inn ofLove-Meals on
Wheels-Dancu			7,723		(10,878)	3,155
Emmaus Club-Special
Needs-Dancu			5,264		(6,066)	802
Ukraine			3,295	1,000	(6,055)	1,760
Homework Club		—lasi	278			(278)
Cluj - shower block			10,060	3,04S	(2,196)		10,912
The Duckers Moldovan
Mission			60	715	(540)		235
Cluj - Romania			4,901	412	(11,764)	6,663	7.12
Dubovca			4,597	2,550	(8,350)	1,203
Pervomaiscoe			8,203	180	(10,524)	2,141
Bags ofEducation			3,826	2,764	(3,635)	(16)	2,939
Good Homes for	All		63				63
New Living Will		Legacy	22,150				22,150
Dubcovca Emergency			5,050				5,050
Washing Machine		Project	1,003	1,709			2,712
I am Appeal				3,04S			3,048
Ukraine appeal Bozieni				205752	(33,697) ~1,306	68 1,306	171,623
Total restricted			120,141	232713	(135395)	27308	244,767
Total funds			296,544	1,478,782	(1,304,162)		471,164

			Unrestricted	Total funds at
			funds	30April
			General	2022
			0
Tangible		fixed assets	92,909	92,909
Current	assets		456,263	456,263
Current Creditors	liabilities over 1 year		(46,707) ~3,303	(46,707) (31,301)
Total net		assets	471,164	471,164
			Unrestricted	Total funds at
			funds	30April
			General	2021
				g
Tangible		flxed assets	104,808	104,808
Current	assets		273,489	273,489
Current	liabilities		(31,753)	(31,753)
Creditors		over 1 year	(50,000)	(50,000)
Total net		assets	296,544	296,544

22 Analysis ofnet funds
		Financing sash	At 30April
	At 1May 2021	flows	2022
		8	8
Cash at bank and in hand	251,797	186,206	438,003
Net debt	251,797	186,206	438,003
		Financing cash	At 30April
	At 1May 2020	flows	2021
		K	0
Cash at bank and in hand	304,452	(52,655)	251,797
Net debt	304,452	(52,655)	251,797