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2022-03-31-accounts

Page
Trustees'
report
5-17
Independent
auditor's
report 18 - 20
Statement
of financial
activities 21
Summary
income and
expenditure account
Balance sheet 23-24
Statement of cash flows 25
Notes to the financial statements 26-59

OR THE YEAR ENDED
Unrestricted
Funds
2022
Restricted
Funds
2022
Endowment
Funds
2022
R
Restated
Total
TotalFunds
2022
2021
Notes
Income and endowments
from:
Donations
and legacies
Other trading
activities
investments
565,214
50,835
4,169
1,368,225
207,030
207,857
121,148 2,054,587
207,030
258,692
4, 169
1,621,830
329
260,146
2,750
Other income
Total income and endowments
620,218 1,783,112 121 148 2524 478 1 885 055
Ex enditure on: 8 59793 100,765 160,558 46,703
Raising funds
Charitable
activities
9 341,974 1,348,515 1,690,489 1,758,633
Total resources expended 401,767 1,449,280 1,851,047 1,805,336
Net gains/
(losses) on investments
14 75,032 456,500 531,532 1,371,563
Net (outgoing)fincoming
resources before transfers
Gross transfers
between funds
Net movement
in funds
Fund balances at 1 April 2021
15 293,483
217,583
511,066
1,607,319
333,832
(85,616)
248,216
762,861
577,648
(131,967)
445,681
7,016,882
1,204,963
1,204,963
9,387,062
1,451,281
1,451,281
7,935,781
Fund balances at31March 2022 2,118,385 1,011,077 7,462,563 10,592,025 9,387,062

All income and expenditure
derive from continuing
activities. Ail income funds
2022 2021
R
Gross income
Gains l(losses) on investments
Transfer from/ (to) endowment
funds
2,403,330
75,032
131,967
1,974,477
293,093
(20,909)
Total income
in the reporting
period
2,610,329 2,246,661
Total expenditure
from income funds
1,851,047 1,979,064
Net incomel(expenditure)
forthe year
759,282 267,597

Note 2022 2021
f
Fixed assets
Tang ible assets
Investments
17
18
10,091
9,114,807
6,051
8,644,292
9,124,898 8,650,343
Current assets
Debtors faIling due after one year 19 20,117 29,290
Debtors falling due within one year 19 85,613 105,025
Cash at bank and in hand 1,419,744 657,201
1,525,474 791,516
Creditors: amounts falling due
within one year 20 (58,347) (54,798)
Net current assets 1,467,127 736,719
Total assets less current liabilities 10,592,025 9,387,062
Capital funds
Endowment
funds -
general 22 7,462,563 7,016,882
Income funds
Restricted funds 23 1,011,077 762,861
Unrestricted
funds
2,118,385 1,607,319
10,592,025 9,387,062

Note 2022 2021
f E
Fixed assets
Tangible assets 17 10,091 5,187
Investments 18 9,114,807 8,644,292
9,124,898 8,649,479
Current assets
Debtors falling due after one year 20,117 29,290
Debtors falling due within one year 85,272 104,322
Cash at bank and in hand 1,390,221 639,615
1,495,610 773,227
Creditors: amounts
falling due
within one year 20 (50,864) (44,355)
Net current assets 1,444,746 728,873
Total assets less current liabilities 10,569,644 9,378,352
Capital funds
Endowment
funds
- general 22 7,462,563 7,016,882
Income funds
Restricted funds 988,696 754,151
Unrestricted
funds
2,118,385 1,607,319
10,569,644 9,378,352

2Q22 2021
Notes R
Cash flows from operating
activities
Cash generated
from/(absorbed
by) operations
31 452,050 (179,927)
Investing
activities
purchase
oftangible fixed assets
purchase
of investments
proceeds
on disposal of investments
Investment
income received
(9,139)
(1 18,330)
179,346
258,692
(2,454)
(1,067,955)
58,049
260, 146
Net cash generated
from/(used
in) investing
310,569 (752,214)
activities
Net cash used in financing
activities
Net increasel(decrease)
in cash and cash
762,619 (932,141)
equivalents
Cash and cash equivalents
at beginning
ofyear
Cash and cash equivalents
at end ofyear
657, 124
1,419,743
1,589,264
657, 124
Relating to:
Cash at bank and
in hand
1,419,744 657,201
Bank overdrafts
included
in creditors payable
in (77)
one year

3. Donations and legacies Unrestricted
funds
Restricted
funds
Endowment
funds
Total Total
2022 general
2022
2022 2021
Donations and gifts 565,214 1,338,225
30,000
121,148 2,024,587
30,000
1,471,830
150,000
Grants 565,214 1,368,225 121,148 2,054,587 1,621,830
Forthe year ended 31 March 2021 53,755 1,479,956 88,119 1,621,830 1,510,297
Donations
and gifts
Gifts
Donations
560,089
5,125
6,000
1,313,747
18,478
121,148 6,000
1,994,984
23,603
6,000
1,448,432
17,398
Gift aid 565,214 1,338,225 121,148 2,024,586 1,471,830
Grants
Grants
Grants
receivable
for core costs
into restricted funds
30,000
30,000
30,000
30,000
50,000
100,000
150,000

4.Other Trading
Unrestricted Restricted Total Total
funds funds
2022 2022 2022 2021
E
Trading subsidiary income 207,030 207,030 329
207,030 207,030 329
The summary
financial
per
formance of the subsidiary
alone:
Total Total
2022 2021
E
Turnover 207,030 329
Donations
and gifts in kind
34,288 21,085
Event costs (100,306) (4,284)
Other costs (28,517) (10,326)
Net surplus
before gift aid
donations 112,495 6,804
Amount
gift aided to the charity
(98,826) (4,291)
Movement
on subsidiary's
reserves in the year 13,669 2,513
The assets and liabilities ofthe subsidiary were:
Fixed assets 865
Current assets 29,864 18,290
Current
liabilities
(7,484) (10,443)
Total net assets 22,380 8,712
Aggregate
share capital and reserves
22,380 8,712

Donations
and grants received from the Government
and local authorities into restricted funds
2022 2021
E
Bucking hamshire
Council
Department
for Culture,
Media and Sport
NHS Buckinghamshire
CCG
Arts Council England
585,469
43,000
40.847
280,999
129,288
669,316 410,287

6.Investments
Unrestricted Restricted Total Unrestricted Restncted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
6 6 6 6 6
income from listed investments 50,748 207,857 258,605 53,874 205,570 259,444
Interest receivable 87 87 629 73 702
50,835 207,857 258,692 54,503 205,643 260,146
7.Other income
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
6 6 E f E
External contract work 3,169 3,169
Other 1,000 1,000 2,750 2,750
4,169 4,169 2,750 2,750
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Charitable
activities
2022 2021
Staff costs
Depreciation
and impairment
Insurance
Telephone 8 PPS
Subscriptions
279,108
5,099
4,296
5,136
6,111
949
257,360
3,199
3,407
4,315
5,219
338
Travelling
Computer costs
26,498
835
16,157
800
Staff recruitment
Training
1,380 228
Bad debts
Professional fees
1,263
26
1,334
29
Legal & consultancy
Accountancy
&bookkeeping
Auditors
remuneration
Bank charges
Sundry
6,000
13,860
3,725
3,326
6,000
10,500
672
69
357,612 309,627
Grant funding (see note 10) 1,332,877 1,449,006
1,690,489 1,758,633
~Anal sis n
fund
Unrestricted
funds
Restricted funds
341,974
1,348,515
299,121
1,459,512
1 690489 1 758633

2022 2021
Grants to institutions:
12grants ofP10,000and above (2021:18) 176,948 264,250
71 grants ofE5,000-29,999.99(2021:94) 382,254 534,365
152grants ofF1,000-84,999.99(2021:157) 403,784 393,316
37grants of FO-8999.99(2021:21) 18,302 11,619
981,288 1,203,550
Grants to individuals
136grants off1,000-84,999.99(2021:74) 205,466 97,307
337grants of RO-F999.99(2021;433) 146,123 148,150
351,589 245,456
1,332,877 1,449,006
The total grants
paid to institutions
off10,000and above during the year was as follows:
2022
Youth Concern (2grants) 46,541
Wycombe Womens
Aid
24,508
Wycombe Youth 15,000
Community
Youth
13,454
Wycombe Wanderers 12,320
Wycombe Mind 12,298
Children in Care 12,000
Cornwall Accessible Activites Programme 10,827
CHAT Childrens
Respite
10,000
NCT Journalists 10,000
NEST Aylesbury
Vale
10,000

11. Auditor's remuneration
2022 2021
f. F
Fees payable to the auditors:
Audit ofthe annual accounts 13,860 10,500

2Q22 2021
Direct charitable 5 4
Administrative 4 4
Management 1 1
10 9
Employment costs
2022 2021
R F
Wages and salaries
Social Security costs
Pension costs
254,859
19,150
5,099
238,383
14,079
4,898
279,108 257,360

Unrestricted Endowment Total Unrestricted Endowment Total
funds Funds funds Funds
2022 2022 2022 2021 2021 2021
R F F
Revaluation of
investments 75,032 456,500 531,532 293,092 1,078,471 1,371,563
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17.Tangible Fixed Assets -Consolidated 17.Tangible Fixed Assets -Consolidated Fixtures and Computers Total
fittings
f
f
Cost
At 1April 2021
Additions
19,263
4,081
47,438
5,058
66,701
9,139
At 31 March 2022 23,344 52,496 75,840
Depreciation
and impairment
At 1April 2021
Depreciation
charged
in the year
18,399
1,681
42,251
3,418
60,650
5,099
At 31March 2022 20,080 45,669 65,749
Carrying amount
At 31March 2021
864 5,186 6,051
At31 March 2022 3,264 6,827 10,091
Tangible
Fixed Assets
-Charity
Fixtures and Computers Total
fittings
f
f
Cost
At 1April 2021
Additions
15,300
4,081
47,438
5,058
62,738
9,139
At 31 March 2022 19,381 52,496 71,877
Depreciation
and impairment
At 1April 2021
Depreciation
charged
in the year
15,300
816
42,251
3,419
57,551
4,235
At31March 2022 16,116 45,670 61,786
Carrying amount
At 31March 2021
5,187 5,187
At 31March 2022 3,265 6,826 10,091

Fixed ass et investments
Listed
investments
Cost or valuation
At 1 April 2021 8,644,292
Additions 118,330
Valuation changes 531,531
Disposals (179,346)
At 31 March 2022 9,114,807
Carrying amount
At 31 March 2021 8,644,292
At 31 March 2022 9,114,807

2022 2021
Amounts
falling due within
one year: E F
Trade debtors
Other debtors 14,251 21,726
Prepayments and accrued income 71,362 83,300
85,613 105,025
2022 2021
Amounts
falling due after
more than one year:
Other debtors 20117 29290
Total debtors 105,730 134,315
Debtors - Charity
2022 2021
Amounts
falling due within
one year:
Trade debtors
Other debtors 14,251 21,726
Prepayments and accrued income 71,021 82,597
85272 104322
2022 2021
Amounts
falling due after
more than one year:
Other debtors 20,117 29,290
Total debtors 105,389 133,612

2022 2021
E
Bank overdrafts 77
Other taxation and social secudty 7,429 5,461
Trade creditors 6,050 7,590
Other creditors 25,591 22,874
Accruals and deferred income 19,277 18,796
58,347 54,798
2022 2021
E
Bank overdrafts 77
Other taxation and social security 7,429 5,461
Trade creditors 6,050 6,967
Other creditors 25,591 22,874
Accruals and deferred income 11,794 8,976
50,864 44,355

2022 2021
Opening balance 5,887 2,500
Deferred in the year 2,791 5,887
Released in the year (5,887) (2,500)
Closing balance as at 31 March 2022 2,791 5,88?
2022 2021
E
Opening balance 2,000
Deferred in the year
Released in the year (2,000)
Closing balance as at 31 March 2022
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ACE Lets Create Jubilee Fund ACE Lets Create Jubilee Fund
A Flow-through Fund to support voluntary and community groups to develop creative and cultural activities
as part ofthe Queen's
Platinum
Jubilee celebrations
in June 2022
Bucks Army Reserve and Cadets' Fund
A Flow-through and an Endowment
Fund
to support ex-servicemen and their families.
Arts Fund
A Flow-through and an Endowment
Fund
in agreement
with
a single donor to support projects relating to Art
and Culture across Buckinghamshire.
Arts and Culture
Fund Bucks
A Flow-through Fund enabling
multiple donors
to support projects relating to Art and Culture across
Buckinghamshire.
Aubrey-Fletcher Fund
A Flow-through and Endowment
Fund for
donor advised grant giving with priorities around heritage and
young people
BCDF Fund
A Flow-through Fund to be used to support the employment of dementia
nurses within
Buckinghamshire,
BCF(KHC) Limited
A Flow-through Fund to support general charitable needs, especially in the Princes Risborough area.
Big Heat/Surviving
Winter Fund
A Flow- through Fund for groups supporting people struggling with fuel poverty.
BPCollins
A Flow-through Fund to support
local community
groups/charities within Bucks.
Bucks Big Society Bank
A Flow-through Fund for the provision
of loans to
community groups.
Bucks Building Society
A Flow-through and an Endowment
Fund
for general charitable needs, as agreed
with
Bucks Building
Society.
Bucks Coronavirus
Response
Appeal
A Flow-through fund to support organisations and individuals in crisis due tothe Covid-19 pandemic,
Bucks Coronavirus
Stabilisation
Fund
A Flow-through fund to support organisations to recover / stabilise following the Covid-19 pandemic.
BCRA Restricted for Individuals
A Flow-through fund to support
individuals
affected by the Covid-19 pandemic.
Bucks Masonic Fund Donor Advised
A Flow-through funded
by the Bucks Masonic
Endowment Fund for general charitable needs with recipients
decided
by the donor.
Bucks Masonic Fund Grants Panel
A Flow-through funded
by the Bucks Masonic
Endowment Fund for general charitable needs with recipients
decided
by grants panel.

Buckingham shire Capacity Fund shire Capacity Fund
A Flow-through fund to award one large partnership grant for a wellbeing programme.
Buckinghamshire
Emergency
Assistance
Fund
A Flow-through Fund to provide individual crisis grants to residents
of
Buckinghamshire experiencing a short-
term crisis related to the Coronavirus pandemic.
Burrell Fund
A Flow-through and an Endowment Fund to support charities, community groups or organisations within
Bucks.
Cham pniss Fund
A Flow-through and an Endowment Fund to support general charitable needs, especially youth and sport
Chesham
Fund
A Flow-through Fund to support charities, community groups or organisations within Bucks.
Community
Investors
A Flow-through and Endowment Fund to facilitate giving by local business in order to support
general
charitable
needs and the development
and growth ofthe
Community Foundation
Comic Relief
A Flow-through Fund to support general charitable needs as directed by Comic Relief.
Co-Operative Food Security
Flow-through
Fund to provide support
around
food
security and provision related to Covid impact.
Cummings
Fund
A Flow-through and an Endowment Fund to support local community groups/charities within Bucks.
David Laing
A Flow-through and an Endowment Fund to support general charitable needs.
De Soutter Medical Fund
A Flow-through Fund to support projects related to disability, Education and Training
health
and social
welfare
Diamond Jubilee Fund
An Endowment Fund for general charitable
needs as agreed
with the donors.
ESRI UK
A Flow-through Fund to support general charitable needs in the Aylesbury area.
Family Angels
A Flow-through Fund to support working families
in
short-term crisis.
Flood Recovery
A Flow-through Fund to help groups and individuals affected by floods.
Gawcott
A Flow-through Fund to support community
projects
in the parishes
within
5km ofthe Gawcott Fields Solar
project.
Gillian
King Fund
A Flow-through and an Endowment Fund to support general charitable needs as agreed with the donors.

Rothschild
A restricted
fund to provide specific
development roles for Buckinghamshire Community Foundation
Rowland
Education
Fund
A Flow-through Fund to be used to fund formal education in South Bucks and High Wycombe.
RSET
A Flow-through and Endowment Fund to support organisations
working
with young people in
Buckinghamshire.
Saving Lives Fund
A Flow-through Fund to support projects which focus on preventing
male suicide.
Sherling Sports Fund
A Flow-through and an Endowment Fund to support general charitable needs, especially sports projects.
Sherling Donor Advised
Fund
A Flow-through Fund to support organisations
as
directed by the donor
Single Donations
A Flow-through Fund to manage one off donations
which
do not relate to any other funds, to be awarded in
specific grants.
Slough Social Fund
A Flow-through and an Endowment Fund to support general charitable needs in the South Bucks area.
South Bucks Fund
A Flow-through Fund to support voluntary and community groups in the South Buckinghamshire District
Council area.
South Bucks Association for the Disabled
Fund
A Flow-through and Endowment Fund to support people living with a disability and their families.
Splash Fund
Flow-through Fund to support
Education,
Health and Wellbeing, Isolation and Disadvantage.
Tampon Tax Fund
A Flow-through Fund to support services benefitting
women
and girls on the key themes of health, weilbeing,
building
confidence
and increasing
social/economic
activity.
Walter Hazell
A Flow-through and Endowment Fund to improve education, life skills and employability, reduce isolation 8
disadvahtage and focus on poverty, physical
and
mental health, wellbeing and safety.

Cash gener ated
from
operat io ns
2022 2021
K E
Surplus for the year 1,204,963 1,451,281
Investment income recognised in statement of financial activities (258,692) (260,146)
Fair value gains and losses on investments (531,532) (1,371,563)
Depreciation and impairment oftangible fixed assets 5,098 3,199
Movements in working capital
Decrease/
(increase)
in debtors 28,585 (16,096)
(Decrease)/ increase in creditors 3,628 13,398
452,050 (179,927)