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2023-03-31-accounts

Page
Legal and administrative information
Report ofthe Trustees 2to13
Report ofthe independent Examiner 14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Financial Statements 18to 29
Detailed Income and Expenditure Account 31 to 32

FOR THE YEAR ENDED 31 MARCH 2023
2023 2022
Unrestricted Restricted Total Total
Funds Funds Funds Funds
INCOME Notes
Income and endowments
Donations
and legacies
from: 25,959 25,959 19,531
Income from charitable activities:
Grants 58,292 187,274 245,566 117,516
Charitable
Activities
11,960 11,960 8,005
Contracted
services
219,637 219,637 144,785
Other trading
activities:
Fundraising
and events
1,459 1,459 1,502
investment
income
2,308 2,308 82
Total Income 319,615 187,274 506,889 291,421
EXPENDITURE ON:
Raising funds 475 475 680
Charitable
activities:
Charity Activities
316,421 120,147 436,568 353,033
Total expenditure 316,896 120,147 437,043 353,713
NET Income/(expenditure) before transfers 2,719 67,127 69,846 (62,292)
Transfers
between
funds
NET income/(expenditure) after transfers 2,719 67,127 69,846 (62,292)
RECONCILIATION
OF FUNDS
19
Total funds brought forward 496,117 20,197 516,314 578,606
TOTAL FUNDS CARRIED FORWARD 498,836 87,324 586,160 516,314
Unrestricted Restricted Total Total
FIXED ASSETS Notes Fundsf Fundsf Funds Funds
Tangible assets 15 51,397 7,390 58,787 51,826
Investments 16 25,000 25,000 25,000
76,397 7,390 83,787 76,826
CURRENT ASSETS
Stocks 633 633 633
Debtors: amounts falling due within one
year 17 23,237 26,347 49,584 31,201
Cash at bank and in hand 364,785 103,394 468,179 420,183
388,655 129,741 518,396 452,017
LIABILITIES
Creditors: Amounts falling due within one 18
year (10,882) (5,141) (16,023) (12,529)
NET CURRENT ASSETS 377,773 124,600 502,373 439,488
NET ASSETS 6454,170 E'131,990 6586,160 6516,314
TOTAL FUNDS OF THE CHARITY
Unrestricted
Funds
19 498,836 496,117
Restricted
Funds
19 87,324 20,197
TOTAL FUNDS 1586,160 6516,314
CASHFLOW STA TEMENT F OR THE YEAR E NDED 31 MARCH 202 3
2023 2022
Cashflows
from Operating
Activities
Net Cash Provided
by Operating
Activities (see note
below) f47,996 (E'58,911)
Change
in Cash and Cash
Equivalents in the Reporting
Period
47,996 (58,911)
Cash and Cash Equivalents at Beginning ofthe Reporting Period
420,183 479,094
Cash and Cash Equivalents at End of the Reporting Period 6468,179 6420,183
Reconciliation
of Net Income/Expenditure
to Net Cashf low from
Operating
Activities
Net income/(Expenditure) for the Reporting
Period
(per Statement of
Financial Activities) 69,846 (62,292)
Depreciation 4,125 2,524
(increase)
in Debtors
(18,383) 904
Increase
in Creditors
3,494 (47)
Purchase
of Fixed Assets
(11,086)
Net Cash Provided
by Operating
Activities
647,996 (58,911)
Analysis
of Cash and Cash
Equivalents
Cash at Bank E468,179 6420,183

3.
INCOME RESOURCES
3.
INCOME RESOURCES
3.
INCOME RESOURCES
3.
INCOME RESOURCES
FROM CHARITABLE ACTIVITIES FROM CHARITABLE ACTIVITIES FROM CHARITABLE ACTIVITIES FROM CHARITABLE ACTIVITIES FROM CHARITABLE ACTIVITIES
Activity 2023f 2022f
Grants Grants 245,566 117,516
Activities income Charitable Activities 257
Fees received Charitable Activities 4,156
Catering
income
Charitable Activities 1,130 1,220
Hall Hire Charitable Activities 4,354 4,122
Members
club sales
Charitable Activities 967 1,210
Other income Charitable Activities 218 286
Resales Charitable Activities 229
Transport
charges
Charitable Activities 878 938
Access to Work Contracted Services 41,497 38,124
Maintenance
of LBM register
Contracted Services 1,292 1,254
Merton Clinical Commissioning Group (CCG) Contracted Services 2,684 2,184
Moorfields
Eye Hospital
NHS Foundation Trust Contracted Services 21,869 23,857
Rehabilitation
Charges
Contracted Services 128,239 79,366
PHP Primary care Contracted Services 24,056
477,163 270,306
Grants received, included in the above, are as follows:
2023f 2022f
London Borough of Merton 54,715 59,429
Merton Connect
IT (restricted
grant) 9,915
Merton Connect Work with Children 469 2,000
Wimbledon
Foundation
(restricted grant) 25,000 25,000
Wimbledon
Foundation
Child Fund (restricted grant) 5,000
The National
Lottery Community
Fund (restricted grant) 10,000 9,940
Merton Connect Vaccination Championships 2,500
HMRC Furlough
Grants
5,039
DWP - Access to Work (restricted grant) 18,259 1 123
Other Small Grants 108 70
NHS South West London 500
Big Lottery (restricted grant) 129,665
Everyone
Health (restricted
grant) 4,350
245,566 117,516
4.
FUNDRAISING
AND EVENTS 2023f 2022f
Fundraising
events
580
MVAB Lottery 168 286
100Club 468 636
Quiz Night 823
1,459 1,502
5. INVESTMENT INCOME 2023 2022
Deposit account interest 1,938 48
Investment
income
370 34
2,308 82
All ofthe Charity's investment investment income off2,308(2022:f82) arises from money income off2,308(2022:f82) arises from money income off2,308(2022:f82) arises from money held in interest bearing
deposit accounts and is unrestricted.
6.
RAISING FUNDS
COSTS 2023 2022
Publicity and fundraising cost 70 70
100club prizes 405 610
475 680
7.
CHARITABLE ACTIVITIES COSTS
Direct Governance 2023 2022
costsf costs Total Total
Charity
Activities
428,968 7,600 436,568 353,033
TOTAL FUNDS 428,968 7,600 436,568 353,033
8.
ANALYSIS
OF DIRECT COSTS 2023 2022
Unrestricted Restricted Totals Totals
Wages and salaries 255,158 110,639 365,797 280,853
Other staff costs 2,059 1,358 3,417 3,612
Volunteer expenses 271 108 379 1,780
Direct project costs 1,895 465 2,360 7,280
Premises costs 22,751 22,751 23,556
Office costs 26,437 7,577 34,014 28,168
Grants paid to individuals 250 250 225
TOTAL FUNDS 308,821 120,147 428,968 345,474
9.
GOVERNANCE
COSTS 2023 2022
f f
Accountancy 1,260 1,200
HR fees 2,863 2,863
Independent Examiner fees 1,943 1,850
Legal fees 13 13
Payroll fees 360 432
Subscriptions and fees 1,161 1,201
7,600 7,559
10.
NET INCOMING/(OUTGOING)
RESOURCES
Net resources are stated after charging/(crediting):
Independent Examiner's fees 1,943 1,850
Depreciation -owned assets 4,125 2,524
11.
STAFF
COSTS
Gross Wages 333,937 258,220
Employers
National
Insurance 22,819 15,662
Pension costs 9,041 6,971
365,797 280,853
he ave
llows:
rage
monthly
nu mber
ofemployees
(including
casual
and part time staff) during
the year was
as
2023 2022
No No
Senior Management Team 2 2
Other Direct Charitable Staff 11 12
13 14

5.
TAN G I8LE F IXED ASSET
S
Freehold Fixtures and Motor Computer
Property fittingsf vehicles equipment f Totals
COST
At 1 April 2022 108,541 37,800 27,295 79,894 253,530
Additions 11,086 11,086
Disposals
At 31 March 2023 108,541 37,800 27,295 90,980 264,616
DEPRECIATION
At 1 April 2022 58,521 36,486 26,803 79,894 201,704
Charge for year 332 98 3,695 4,125
Eliminated
on disposal
At 31 March 2023 58,521 36,818 26,901 83,589 205,829
NET BOOK VALUE
At 31 March 2023 50,020 982 394 7,391 58,787
At 31 March 2022 50,020 1,314 492 51,826
16.
FIXED ASSET INVESTMENTS
2023 2022f
National
Savings Income Bonds
- valued at cost 25,000 25,000
17.
DEBTORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Other debtors R accrued income 44,397 25,625
Prepayments 5,187 5,576
49,584 31,201
18.
CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Trade creditors 3,024 895
Other creditors 1,209
Accruals 11,790 11,634
16,023 12,529

19.
MOVEMENT
IN FUNDS
Net Transfers
movement ln between
Current Year At 1/4/22 funds funds At 31/3/23f
Unrestricted
funds
General fund 114,820 2,719 55,000 172,539
Designated
- Emily Wells Memorial
Fund 51,526 51,526
Designated
- General
Building
Maintenance 104,131 104,131
Designated
- Gym Equipment
15,000 15,000
Designated
- Hall Refurbishment
10,640 10,640
Designated
- High Tech Loan
Equipment 15,000 15,000
Designated
- ITand other Equipment
45,000 45,000
Designated
- Minibus
55,000 (55,000)
Designated
- Removal Costs
20,000 20,000
Designated
- Resource Room
Equipment 15,000 15,000
Designated
- Social Club Refurbishment
50,000 50,000
496,117 2,719 498,836
Restricted
funds
Access to Work 7,390 7,390
Dora and Leslie Barter Conservatory Fund 6,250 6,250
Hearing
Impaired
Children
454 454
Wimbledon
Foundation
10,828 3,339 14,167
Wimbledon
Foundation-Child
activities 687 (687)
Merton Connect
IT Project
1,978 (1,978)
Everyone
Health
4,080 4,080
National
Lottery Community
Fund 10,000 10,000
Big Lottery 44,983 44,983
20,197 67,127 87,324
TOTAL FUNDS 516,314 69,846 586,160
Net movement
in funds, included
in the above are as follows:
Incoming Resources Movement
ln
Unrestricted
funds
Resources Expended Fundsf
General fund 319,615 (316,896) 2,719
319,615 (316,896) 2,719
Restricted funds
Access to Work 18,259 (10,869) 7,390
Wimbledon
Foundation
25,000 (21,661) 3,339
Wimbledon
Foundation-Child
activities (687) (687)
Merton Connected
IT Project
(1,978) (1,978)
Everyone
Health
4,350 (270) 4,080
National
Lottery Community
Fund 10,000 10,000
Big Lottery 129,665 (84,682) 44,983
187,274 (120,147) 67,127
TOTAL FUNDS 506,889 (437,043) 69,846

19.
MOV
EMENT
IN F
UNDS co ntin ued
Comparative Year Net Transfers
movement ln between
At 1/4/21 fundsf funds At 31/3/22
Unrestricted funds
Ceneral fund 168,530 (53,710) 114,820
Designated - Emily Wells Memorial Fund 51,526 51,526
Designated- General
Building
Maintenance 104,131 104,131
Designated - Gym Equipment 15,000 15,000
Designated - Hall Refurbishment 10,640 10,640
Designated - High Tech Loan Equipment 15,000 15,000
Designated - ITand other Equipment 45,000 45,000
Designated - Minibus 55,000 55,000
Designated - Removal Costs 20,000 20,000
Designated - Resource Room Equipment 15,000 15,000
Designated - Social Club Refurbishment 50,000 50,000
549,827 (53,710) 496,117
Restricted
funds
Access to Work 1,964 (1,964)
Dora and Leslie Barter Conservatory Fund 6,250 6,250
Hearing
Impaired
Children
454 454
The London Community Foundation 14,461 (14,461)
Wimbledon Foundation 5,650 5, 178 10,828
Wimbledon Fundation-Child activities 687 687
Merton Connect
IT Project
1,978 1,978
28,779 (8,582) 20,197
TOTAL FUNDS 578,606 (62,292) 516,314
Net movement
in funds,
included in the above are as follows:
Incoming Resources Movement
ln
Resources Expended Funds
Unrestricted funds
Ceneral fund 250,383 (304,093) (53,710)
250,383 (304,093) (53,710)
Restricted funds
Access to Work 1,123 (3,087) (1,964)
Wimbledon Foundation 25,000 (19,822) 5,178
Wimbledon Foundation —Child Activities 5,000 (4,313) 687
Merton Connected
ITProject
9,915 (7,937) 1,978
The London Community Fundation (14,461) (14,461)
41,038 (49,620) (8,582)
TOTAL FUNDS 291,421 (353,713) (62,292)

INCOME Unrestricted Restricted 2022
Fundsf Funds Total Funds
Income and endowments from:
Donations
and legacies
19,531 19,531
Income from charitable activities:
Grants 76,478 41,038 117,516
Charitable
Activities
8,005 8,005
Contracted
services
144,785 144,785
Other trading
activities:
Fundraising
and events
1,502 1,502
Investment
income
82 82
Totallncome 250,383 41,038 291,421
EXPENDITURE ON:
Raising funds 680 680
Charitable
activities:
Charity
Activities
303,413 49,620 353,033
Total expenditure 304,093 49,620 353,713
NET Income/(expenditure) before transfers (53,710) (8,582) (62,292)
NET Income/(expenditure) after transfers (53,710) (8,582) (62,292)
2023 2022
INCOME
Donations
and legacies
Donations 20,566 13,603
Contribution towards accounts intern salary 4,541
Legacies 5,016
Membership 852 912
25,959 19,531
Fundraising
Income
Fundraising 823 580
MVAB Lottery 168 286
100Club 468 636
1,459 1,502
Investment
income
Deposit Account Interest 1,938 48
Investment
Income
370 34
2,308 82
Income from charitable activities
Grants 245,566 117,516
Compensation for avoidable overheads incurred 24,056
Activities
Fees
257
Fees Received 4,156
Catering
Income
1,130 1,220
Hall Hire 4,354 4,122
Members
Club Sales
967 1,210
Other Income 218 286
Resales 229
Transport
Charges
878 938
Access to work 41,497 38,124
Maintenance of LBM register 1,292 1,254
Merton
Clinical Commissioning
Group (CCG) 2,684 2,184
Moorfields
Eye Hospital
NHS Foundation Trust 21,869 23,857
Rehabilitation Charges 128,239 79,366
477,163 270,306
Total Income 506,889 291,421
FOR THE YEAR ENDED 31 MARCH 2023
2023f 2022
EXPENDITURE
Raising Funds Costs 70 70
Publicity and fundraising cost 405 610
100Club Prizes
475 680
Charitable
Activities
Wages 322,995 258,220
Redundancy
Pay
10,942
Employer's
National
Insurance
22,819 15,662
Pension 9,041 6,971
Volunteer costs 155 119
Insurance 4,725 4,489
Light, heat and water rates 11,676 11,633
Rates 1,382 1,326
Telephone 2,955 2,734
Postage and Stationery 3,719 3,842
Sundries 593 2,191
Transport costs 3,345 2,894
Travel costs 1,425 209
Office cleaning
and materials
1,678 765
Activity costs 996 6,203
Catering expenses 1,344 1,137
Members
club purchases
360 987
Computer
and ITcosts
9,347 9,262
Repairs and maintenance 4,916 8,868
Access to work equipment 7,174 1 123
Staff training 2,389 3,374
Bank charges 416 465
Resales 201 251
Grants to individuals 250 225
Depreciation
offixtures and fittings
4,125 2,524
428,968 345,474
Governance
costs
Accountancy 1,260 1,200
Independent
Examiners fees
1,943 1,850
HR fees 2,863 2,863
Lega I fees 13 13
Payroll Fees 360 432
Subscriptions
and fees
1,161 1,201
7,600 7,559
Total Expenditure 437,043 353,713
Net Income (expenses) 69,846 (62,292)