2023-03-31-accounts - Mosaic Clubhouse

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CONTENTS	CONTENTS
	References and Administrative		Details
	Report ofthe Trustees
18	Independent Auditor's	Report
20	Statement ofFinancial	Activities
22	8alance Sheet
21	Statementof Cash, Flows
24	Notes to the Financial	Statements

			Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
		Note	2023	2023	2023	2022
INCOME
Donations		3	119,064		119,064	190,409
Income from charitable activities
Grants and Contracts		3	847,177	44,960	892,137	958,512
Cafk Mosaic			35,830		35,830	20,729
Clubhouse Model Training			24,148		24,148	42,042
Other Income			4,899		4,&99	13,012
Income from investments			1,748		1,748	53
TOTAL INCOME			1,032,866	44,960	1,077,826	1,224,757
EXPENDITURE
Expenditure on raising funds			32,916		32,916	31,660
Expenditure on charitable	activities		1,128,059	45,502	1,173,561	1,190,347
TOTAL EXPENDITURE		4	1,160,975	45,502	1,206,477	1,222,007
Net (expenditure)l income			(128,109)	(542)	(128,651)	2,750
Transfers between funds		13~878)		876
NET MOVEMENT IN FUNDS			(128,985)		(128,651)	2,750
TOTAL FUNDS BROUGHT FORWARD			523,109	10,281	533,390	530,640
TOTAL FUNDS CARRIED	FORWARD		394,124	10,615	404,739	533,390

				2023		2022	2022
Cash (used in)l provided		by
operating activities
Net movement in funds				(128,651)		2,750
Add back depreciation	charge			13,849		11,021
Less profit on the sale	offixed assets					(3,500)
Less interest income				(1,748)		(53)
Decrease in debtors				23,352		23,604
Increase/ (decrease) in	creditors			20,444		(113,126)
Net cash (used in)
operating activities					(72,754)			(79,304)
Cash flows provided byl		(used in)
investing activities
Interest income				1,748		53
Purchase oftangible fixed		assets		(1,374)		(37,033)
Proceeds from sale offixed assets						3,500
Net cash provided byl	(used in)
investing activities					374		(33,480)
(Decrease) in cash and	cash
equivalents in the year					(72,380)		(112,784)
Cash and cash equivalents		at the
beginning ofthe year					501,356		614,140
Total cash and cash equivalents the end ofthe year			at		428,976		501,356
Analysis ofchanges in	net debt
					Balance at		Balance at
					1 April		31 March
					2022	Cash flows f	.	2023
Cash at bank and in hand					501,356	(72,380)	428,976
					501,356	(72,380)	428,976

. DONATIONS, GRANTS AND	CON	T	RAC	TS
				Unrestricted	Restricted		Total	Total
				Funds	Funds		Funds	Funds
				2023	2023		2023	2022
The Stone Family Foundation				111,503			111,503	143,370
The National Lottery Community	Fund							35,559
Quartet Community- Osborne Clarke			LLP	333			333	3,106
Other donations				5,116			5,116	4,263
London Marathon				2,112			2,112	4, 1'/1
Donations				119,064			119,064	190,409
London Borough of Lambeth
and Lambeth Primary Care Trust				591,661			591,661	592,757
NHS Lambeth				177,116			177,116	171,569
London Borough of Lambeth:
Grant re rent increase				25,900			25,900	18,946
London Borough of Lambeth: other								20,000
NHS South East London ICB				50,000			50,000
Walcot Educational Fund					12,500		12,500	25,000
Sir Jules Thorn Charitable Trust				2,500			2,500
Brixion Voices: Sir Walter St John					30,736		30,736	30,721
Jack Petchey Foundation					1,724		1,724	19,519
The Edward Gostling Foundation								5,000
The Drapers' Charitable Fund								15,000
Bridgepoini								50,000
The Clothworkers Company								10,000
Grants and contracts				847,177	44,960	892,137		958,512
Income above includes the following		grants		from government	towards the	running	ofthe Clubhouse:
							2023	2022
London Borough of Lambeth
and Lambeth Primary Care Trust						617,561		631,703
NHS South East London ICB							50,000
The National Lottery Community	Fund							35,559
All conditions relating to these grants			have	been fulfilled in the	year.

		Direct Staff	Other Direct	Support
		costs	costs	costs	Total 2023	Total 2022
				F
Raising funds		26,616	1,476	4,824	32,916	31,660
Charitable	activities	689,442	359,162	124,957	1,173,561	1,190,347
		716,058	360,638	129,781	1,206,477	1,222,007

NET MOVEMENT IN FUNDS
This is stated after charging:		2023	2022
Auditors' remuneration for audit (including	VAT)	14,490	12,852
Rent of land and buildings		82,400	82,931
Other operating lease payments		3,353	4,333
Profit on the sale offixed assets			3,500
Depreciation		13,849	11,021

SUPPORT COSTS
		2023	2022
		E
Governance costs:
Audit - current year		14,490	12,852
Audit - underaccrual	from the previous year	948
Staff costs		26,024	25,485
Board meetings			130
		41,462	38,467
Other support costs:
Staff costs		56,873	51,912
Financial and Legal		24,30.6	23,011
Consultancy and HR		7,140	8,169
		129,781	121,559

STAFF C	OSTS
					2023	2022
Salaries					705,390	727,959
Social security					66,864	65,698
Employer	pension	contributions			26,701	25,643
					798,955	819,300
					2023	2022
					No.	No.
The average headcount			during	the year was as follows:	25.1	26.5

		Fixtures 8 Fittings,
		Vehicles and	Computer
		other equipmentf	Equipmentf	Totalf
Cost
At 1 April	2022	129,344	34,503	163,847
Additions	in the year	1,374		1,374
Disposals	in the year
At 31 March 2023		130,718	34,503	165,221
Depreciation
At 1 April	2022	92,806	32,089	124,895
Charge for the year		11,504	2,345	13,849
Released	on disposal
At 31 March 2023		104,310	34,434	138,744
Net book	value
At 31 March 2023		26,40&	69	26,477
At 1 April	2022	38,538	2,414	38,952

11.DEBTORS
			2023	2022
Due within one	year		f	f
Trade debtors			455	34,412
Grants receivable	and other accrued income			10,000
Pre payments			52,669	38,005
Other debtors			6,174	233
			59,298	82,650
12.CREDITORS
Due within one year			2023f	2022
Expense creditors			11,086	2,5'l6
Taxation and social security			16,245
Deferred income			56,378	58,648
Accruals			21,903	23,863
Other creditors			4,400	4,541
			110,012	89,568
Deferred income:
Deferred income	brought	forward	58,648	169,628
Released in the year			(58,648)	(169,628)
Deferred in the year			56,378	58,648
Deferred Income	carried	forward	56,378	58,648

			Brought				Carried
			Forward	Income	Expenditure	Transfers	Forward
			1 April				31 March
			2022				2023
Designated		funds	93,946	24,148	(49,130)	(42,487)	26,477
General	fund		420,103	1,008,718	~(1,111,848	41,611	367,647
			523,109	1,032,866	(1,160,975)	(876)	394,124
Restricted		funds	10,281	44,960	(45,502)	876	10,615
TOTAL	FUNDS		533,390	1,077,826	(1,206,477)		404,739

		Unrestricted	Restricted	Total
		Funds	Funds	Funds
		2023	2023'	2023
Tangible	fixed assets	26,477		26,477
Net current assets		367,647	10,615	378,262
		394,124	10,615	404,739

FINANCIAL INST	RU	MENT	S
					2023	2022
						f
Financial Assets
Cash at bank and	in	hand —held at face		value	428,976	501,356
Debt instruments	measured		at amortised	cost:
—Trade debtors					455	34,412
- Other debtors					6,174	233
- Grants receivable		and other accrued income				10,000
					435,605	546,001
					2023	2022
Financial Liabilities					f	f
Measured at amortised cost:
-Trade creditors					11,086	2, 5'/6
- Other creditors					4,400	4,541
-Accruals					21,903	23,863
					37,389	30,920

			Unrestricted	Restricted	Total
			Funds	Funds	Funds
			2022	2022	2022
INCOME
Donations			154,850	35,559	190,409
Income from charitable	activities
Grants and Contracts			823,272	135,240	958,512
Cafd Mosaic			20,729		20,729
Clubhouse Model Training			42,042		42,042
Other Income			13,012		13,012
Income from investments			53		53
TOTAL INCOME			1,053,958	170,799	1,224,757
EXPENDITURE
Expenditure on raising funds			31,660		31,660
Expenditure on charitable		activities	1,039,229	151,118	1,190,347
TOTAL EXPENDITURE			1,070,889	151,1'/8	1,222,007
Net (expenditure)lincome			(16,931)	19,681	2,750
Transfers between funds			l0,000	(10,000)
NET MOVEMENT IN FUNDS			(6,931)	9,681	2,750
TOTAL FUNDS BROUGHT FORWARD			530,040	600	530,640
TOTAL FUNDS CARRIED		FORWARD	523,109	10,28'I	533,390

			Unrestricted	Restricted	Total
			Funds	Funds	Funds
			2022	2022	2022
				E
The Stone Family Foundation			143,370		143,370
The Nafional Lottery Community		Fund		35,559	35,559
Quartet Community- Osborne	Clarke LLP		3, '/06		3,106
Other donations			4,263		4,263
London Marathon			4,111		4, '/11
Donations			154,850	35,559	190,409
London Borough ofLambeth
and Lambeth'Primary Care	Trusf		592,757		592,757
NHS Lambeth			171,569		171,569
London Borough ofLambeth:
Grant re rent increase			18,946		18,946
London Borough ofLambeth:	other		20,000		20,000
Walcot Educational Fund				25,000	25,000
Brixton Voices: Sir Walter SfJohn				30,721	30,T21
Jack Pefchey Foundation				19,519	19,519
The Edward Gostling Foundation			5,000		5,000
The Drapers' Charitable Fund			15,000		15,000
Bridgepoint				50,000	50,000
The Clothworkers Company				10,000	10,000
Grants and contracts			823,272	135,240	958,512

		Direct Staff	Other Direct	Support
		costs	costs	costs	Total 2022
Raising funds		26,727	554	4,379	31,660
Charitable	acfivities	715,176	357,991	117,180	1,190,347
		741,903	358,545	121,559	'/, 222,00T

	Brought	Income	Expenditure	Transfers	Carried
	Forward				Forward
	1 April				31March
	2021				2022
Support Worker		91,280	(91,280)
Bridgepoint
Hardship Fund		50,000	(40,319)		9,681
Asda Foundation	600				600
Cloth workers		10,000		(10,000)
Jack Petchey		19,519	(19,519)
TOTAL RESTRICTED
FUNDS	600	170,799	(151,118)	(10,000)	10,281

	Brought				Carried
	Forward	Income	Expenditure	Transfers	Forward
	1April				31March
	2021				2022
Business Development	30,012				30,012
Fixed Asset Fund	12,940			26,012	38,952
Clubhouse Model Training
	21,867	42,042	(42,128)		21,781
Sonia Burke legacy Fund	7,450		(4,249)		3,20'I
TOTAL DESIGNATED
FUNDS	72,269	42,042	(46,377)	26,012	93,946

		Brought				Carried
		Forward	Income	Expenditure	Transfers	Forward
		1April				3'I March
		2021				2022
Designated	funds	72,269	42,042	(46,377)	26,012	93,946
General fund		457,771	1,01'/, 916	(1,024,512)	(16,012)	429,163
		530,040	'/, 053,958	(1,070,889)	10,000	523,109
Restricted	funds	600 0	170,799 0	(151,118)0	(10,000)	10,281
TOTAL FUNDS		530,640	1,224,757	(1,222,007)		533,390

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2022	2022	2022
Tangible fixed assets	38,952		38,952
Net current assets	484,157	10,281	494,438
	523,109	10,281	533,390