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2022-03-31-accounts

Leeds Weekend Care Association Limited

(A company limited by guarantee) Registered Charity Number 1077162 Company Number 3827833

Annual Report and Financial Statements

For The Year Ended 31 March 2022

Leeds Weekend Care Association Limited

Registered Charity Number 1077162

Index to the Financial Statements

For The Year Ended 31 March 2022



Page
1
Legal and Administrative Information
2 to 7
Report of the Management Committee
8
Report of the Independent Examiner
9
Statement of Financial Activities
10
Balance Sheet
11 to 14
Notes to the Financial Statements

Leeds Weekend Care Association Limited

Legal and Administrative Information

For The Year Ended 31 March 2022

Status

The organisation is a charitable company limited by guarantee.

Executive Management Committee Caroline Bond Chairperson David Bossingham Treasurer Narinder Dugal Trustee (left March 2022) Richard Hewson Trustee George Niijar Trustee (Secretary from 16/11/2021) Pauline Bailey Trustee (left October 2021) Kloe Tegg Trustee (joined June 2021/left March 2022) Adam Barclay Trustee (joined November 2021) Marianne Hewitt Trustee (joined November 2021) Ellie Brown Trustee (joined October 2021)

Registered Office

Suite 4, Gledhow Mount Mansion Roxholme Grove Leeds LS7 4JJ

Reporting Accountants

Farrar Smith Chartered Accountants 2 Pavilion Business Park Royds Hall Road Leeds LS12 6AJ

Page 1

Leeds Weekend Care Association Limited

Report of the Management Committee

For The Year Ended 31 March 2022

The management committee presents its annual report together with the financial statements of the charity for the year ended 31 March 2022.

Our Mission

Leeds Weekend Care Association (Weekenders Club) is a local independent charity with one aim: -

To enhance the lives of children with disabilities and their families within the Leeds area.

Providing innovative leisure activities and top-quality care, our committed and energetic staff strive to help every child develop their true potential. During their time with us the young people learn, they achieve, and they enjoy, growing in confidence and independence. Most of all we create a place where our young people have FUN while their families can relax, knowing they are in a safe, secure, and happy environment.

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 13 August 1999, and registered as a charity on 25 August 1999. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and Appointment of Management Committee

The members of the Executive Management Committee are also charity trustees for the purposes of charity law and under the company’s Articles. Existing members are required to be re-elected at the Annual General Meeting. Throughout the year, any prospective members are nominated through the monthly management committee meetings.

Some trustees are parents of children with disabilities and therefore have experience of the difficulties families face in finding suitable respite care. Trustees are encouraged to incorporate their accumulated skills and experience from personal and work-related backgrounds and bring it to the organisation. Associate Committee Members are encouraged to attend the management committee meetings and are people who have, or have previously had, an interest in the charity through their employment in other agencies relating to social care of young people, respite for families and the issues surrounding disability. Associate members do not have voting rights; however, the knowledge and expertise they bring is invaluable; making contributions to discussions as well as aiding us to forge links with outside agencies who are involved in similar work. The management committee welcomes associate members who may not been able to attend management committee meetings on a regular basis but are interested in helping to fund raise for the organisation.

Members of the management committee who served during the year and up to the date of this report are set out on page 1.

Trustee Induction and Training

Some trustees are active in aspects of the day-to-day organisation of LWCA. For example, the chairperson provides mentoring support, supervision, and appraisal for the manager. Trustees also have a role to play in disciplinary matters and complaints. Trustees provide support to our safeguarding champion, Chantelle Pearce, Senior Play Leader. Committee members are invited to attend training courses to assist in the smooth running and efficiency of the management committee, ensuring that the skills and experience of individual members is shared to the benefit of the organisation. The safeguarding champion undertakes training on safeguarding matters.

Page 2

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2022

Risk Management

The management committee has conducted its own review of the major risks to which the charity is exposed and systems have been developed to mitigate those risks. Internal control risks are minimised by the implementation of procedures for authorisation of material transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the schemes.

Organisational Structure

Leeds Weekend Care Association has a management committee which meets monthly and is responsible for the strategic direction and policy of the charity. At present the committee members are from a variety of professional and personal backgrounds relevant to the work of the charity. From time to time it is necessary to invite guests to management committee meetings to inform the committee on Government policy changes, new initiatives, or new funding.

The short breaks services manager takes responsibility for the day-to-day operational management of the organisation. This role is part-time (25 hours per week). The role includes the supervision of the office manager (whose job title was upgraded to office manager in January 2022), community fundraising/community engagement manager, (whose post became vacant in June 2021 and at this date (July 2022), is not filled), office assistant and senior play leader. The part-time (30 hours per week) office manager supports the afore-mentioned team in the provision of quality short breaks services for children with disabilities between the ages of 5 and 18 years.

The main project is the Weekenders Club Play Scheme for children between the ages of 5 and 13 years. The play scheme operates 47 Saturdays per year. Teen Scene operates within the Weekenders Club Play Scheme for young people between the ages of 14 and 18 years. One Saturday a month is dedicated to them. The Senior Play Leader is in charge on site on Saturdays and is supported by two Deputies as well as Senior Care Workers, Care Workers, and volunteers.

There is a group leader for the smaller LWCA project; the “Out and About Project” for teenagers with inclusive needs, supported by the short breaks service manager. The age range in this project is 14-18 years.

Those young people who fall into the 14–18-year-old category will, according to their individual needs, either be placed on site at Vine Education Centre, Foxcroft Close, LS6 3NT in the Teen Scene group or they will join the Out and About Project which accesses social and leisure facilities (off-site) in the local community.

Objectives and Activities

Leeds Weekend Care Association (Weekenders Club) is a local, independent charity with these aims: -

Our Mission Statement

To make a positive difference to the lives of disabled children and teenagers within the Leeds area by providing innovative leisure activities and top-quality care.

Our Objectives

Leeds Weekend Care Association purpose is:To deliver safe, fun, exciting, inclusive activities, and environments To encourage friendship, independence, exploration and understanding To provide a much-needed break for parents and caregivers.

To recruit, retain and train enthusiastic, energetic, and experienced staff. To advocate for those whose voice is often ignored or not heard. To build a community that welcomes and celebrates difference.

Page 3

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2022

Objectives and Activities – Cont’d

Our Guiding Principles

To improve the lives of families with disabled children and young people.

To recognise and understand the needs of parents and carers and to work closely with them in shaping and delivering our services.

To encourage a positive approach to children and young people with disabilities on our projects and in the wider community.

To promote the recognition of young people with disabilities as important and integral members of society. To provide equality of provision and access to service users regardless of disability, gender, ethnic origin, skin colour, race, religion, or sexual orientation.

To provide a positive, developmental environment for all our staff and volunteers.

Our Values

Our values underpin how we work as an organisation, and as individuals within it.

Fun - We believe that having fun and making friends is fundamental to a person’s happiness. Fun is a release. It provides freedom, enjoyment, fulfilment, and connection.

High Quality - We provide safe, creative, exciting, collaborative spaces/experiences for our children, staff, and volunteers. We always strive to be and do better.

Inclusive - We support, value, and respect each other. Shared values and goals help everyone reach their full potential.

A Can-Do Attitude - We focus on what our children, staff and volunteers can do. By recognising and celebrating achievements, big and small, we empower individuals and our community.

Honesty - We take responsibility for our successes and failures. We are open to what is possible, not afraid to fail, and we learn quickly.

Achievements and Performance of Short Breaks

The main areas of charitable activity are in the provision of short breaks for children with disabilities including those with complex care needs.

During 2021-22 our services remained adapted to accommodate the restrictions imposed throughout the Covid19 pandemic. Our Weekenders Club play scheme, continued to operate with half-day sessions with 30 children and young people scheduled each Saturday, split into a morning session and an afternoon session, with 15 clients attending each session for a 3-hour break. We were able to deliver a total of 4,435 service delivery hours for Weekenders club throughout the year. This is against a contracted target of 9,165 service delivery hours. Leeds City Council understand our restricted activity and acknowledge the hard work and commitment of our staff and volunteers.

Weekenders Club was awarded a contract of £140,000 from Leeds City Council; a 12-month extension of the existing contract, covering the period April 2021 to March 2022.

The Out and About Club was awarded a grant of £17,581.38 from Leeds City Council covering the period April 2021 to March 2022.

Page 4

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2022

Achievements and Performance of short breaks – (Continued)

Out and About Project: At the end of the year 2021/22, we had 34 children attending; the target is 30 but we have some margin of flexibility to increase this. 8 clients left during 2021/22 and 9 new clients started during the year, including 3 who transferred to the Out and About Project from Teen Scene at Weekenders Club. There was no waiting list. Service delivery hours for the Out and About Project was 1,216.5 and this was achieved from 50 events. The first quarter of 2021/22 was restricted to a Youth Club Night, once a week as most of the places we usually book were closed or had gone out of business. We resumed our normal program of varied trips in August 2021.

Weekenders Club: At the end of the year 2021/22, we had 94 children attending Weekenders Club (the target was 120). A total of 30 clients left during 2021/22, 3 of them transferred to the Out and About Project. A total of 25 new children started during the year. Weekenders Club operates a waiting list system. At the end of the year there were 35 families on the waiting list. Our intention is to keep the waiting list low. A panel meeting is held every six weeks (TADAR) to present applications and ensure each child/young person’s needs are considered, with an outcome that they are either allocated to the waiting list or referred on to a different placement to ensure equity, within a structured procedure.

The following table shows the history of service hours delivered for each year since 2010/11.

WEEKENDERS CLUB ACTIVITY TABLE WEEKENDERS CLUB ACTIVITY TABLE WEEKENDERS CLUB ACTIVITY TABLE WEEKENDERS CLUB ACTIVITY TABLE
Year Hours Delivered Target Hours Over/Under
Delivery
2010-11 11,637.5 11,000.0 Over 637.5
2011-12 11,949.0 11,000.0 Over 949.0
2012-13 10,695.0 11,000.0 Under -305.0
2013-14 11,765.0 11,000.0 Over 765.0
2014-15 11,427.0 11,000.0 Over 427.0
2015-16 10,601.5 11,000.0 Under -398.5
2016-17 10,212.0 11,000.0 Under 788.0
2017-18 10,017.0 11,960.0 Under 1,943.0
2018-19 10,400.0 10,387.0 Over 13.0
2019-20 8,152.0 9,776.0 Under 1,624.0
2020-21 2,722.5 9,165.0 Under 6,422.5
2021-22 4,425.0 9,165.0 Under 4,730.0
Total after
12years
114,003.5 127,453.0 Under 13,449.5

The above table demonstrates the impact of Covid-19 on our service. Leeds City Council acknowledge the diminished service delivery hours are an understandable outcome of the restrictions imposed on Weekenders Club over the last two years. It should also be highlighted that the supervision needs of our clients has intensified and we are no longer able to operate a ‘group model’. Currently, each child has 1:1 support at the playscheme. This has restricted our numbers and has increased staffing requirements at a time where there are universal shortages in staff in the care sector.

Weekenders Club play scheme and the Out and About Project are funded by the Leeds City Council Children’s Services in two parts in advance: April and October.

Page 5

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2022

Financial Review

We had a 3-year contract from Leeds City Council for Weekenders Club, which commenced 1st April 2010. From 1st April 2013 we were given year on year extensions. We are now in a position of having a two-year contract from April 2020 to March 2022. Weekenders Club will be given a grant of £140,000 for 2022/23 and the Out and About Project will be granted £17,581.37 for 2021/23. Leeds City Council have informed us in our award letter that the Weekenders Club contract will commence on 01/04/2022 and there is the option to extend the contract period for a further 2 x 12 months. Our Leeds City Council grant agreement for the Out and About Project states that this grant will be made available to us for 24 months from 01/04/2022. Both these agreements confirm our financial security with Leeds City Council until the end of March 2024.

A significant proportion of incoming resources pay for staffing costs. The high staff to children ratio makes this an inevitable expense, our children now being supervised on a 1:1 staffing ratio (for Weekenders Club). This is because the children who are referred to us have significant disabilities, both behavioural and health, which is managed with intensified supervision and appropriate training.

Donations and fundraising during 2021/22 amounted to £56,914. This includes £19,996 from Jimbo’s Fund which was specifically for an additional project to respond to demand – Weekenders Sunday Club. Sadly, we are not in a strong enough staffing position to take on an additional project and this grant has been offered to be returned to Jimbo’s Fund. We also received £1,000 from the Evelyn May Charitable trust which is for families in hardship and £2,979 from the Fence Club Trust Fund which has been spent in this financial period on toys and resources as per the grant conditions.

Principal Funding Sources

Weekenders Club (and the subsidiary project, Teen Scene) and the Out and About Project are the two projects operating in the year 2021/22. Fees from parents/carers for the Weekenders Club are reviewed annually. For 2021/22 there was no increase from the previous two years; and they remained at £11 per 3-hour session. Fees represent a nominal contribution which becomes part of our unrestricted funding. The Out and About Project also has a family contribution system to represent a proportion of the cost of the outing only. This contribution varies according to the type of event. Youth Club nights at The Vinery for 2½ hours are the least, costing families £11.00 and the most expensive was a full day out at Yorkshire Wildlife Park at a cost to families of £24.00.

Reserves policy

The management committee maintains reserves such that there are sufficient finances available to maintain the short-term running of its current activities in the event of a sudden decline or cessation of its funding. The level of reserves held should allow sufficient time for the management committee to find alternative sources of funding.

Plans for Future Periods

Our longevity is based on our ability to adapt to the ever-changing backdrop of social care and possible further cuts along with rising inflation will unavoidably affect our service. To manage this, we use a Grants and Trusts Fundraiser who works for LWCA on a piecemeal basis, sending out appeal letters monthly to targeted trusts and foundations.

Our funding from Leeds City Council for 2022/23 will be:

Weekenders Club £140,000 Out and About Project £17,581.37

This equates to the same funding as in the financial period 2021/22 and does not account for the rising costs inevitable in the coming year.

Page 6

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For the Year Ended 31 March 2022

Plans for Future Periods – Cont’d

Leeds City Council are keen for targeted short breaks for Weekenders Club to come under a contract framework rather than a grant. This would mean, rather than making a grant application each year, Weekenders Club would bid for a longer-term contract; with the facility to grant year on year extensions. The Out and About Project will be under grant, rather than contract conditions. The significant difference between a grant and a contract is that a contract will be prescriptive and LWCA would need to meet the criteria presented. The grant system is an opportunity for LWCA to present a model of the service and Leeds City Council make the decision on whether they are willing to fund what we offer. The advantage of a contract is that we have security, for multiple years, in this case 2 years, with the opportunity to budget beyond one year. The advantage of the grant is that LWCA have more autonomy in the model of service.

We are currently (as of July 2022) in a position of operating half day sessions at the Weekenders Club play scheme. Although we planned for a return to full day services in October 2021; anticipating we would be able to return to accommodating 30 children for a full day, our depleted staff team and planning realistically for the future meant that we deferred this goal. We plan to continue with half-day sessions at Weekenders Club for 2022/23. One of our priorities for 2022-23 is to continue to reduce the waiting list, operate at maximum capacity and increase the staff team. Operating half-days would still allow for an opportunity, staffing resources allowing, for increasing group sizes to 20 per session which relates to 40 children each Saturday.

As per the payment schedule, we have received half of our Council funding in April 2022 and the remainder is scheduled for payment on 01/10/2022.

Responsibilities of the management committee

Company law requires the management committee to prepare financial statements for each financial year, which give a true and fair view of the charity’s financial activities during the year and also of its financial position at the end of the year. In preparing those financial statements, the management committee is required to:

The management committee is responsible for keeping proper accounting records, which disclose, with reasonable accuracy, the financial position of the charity and which enable them to ensure that the financial statements comply with applicable laws and regulations. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the management committee by:

………………………………………….. Caroline Bond Chair

Dated : 19 July 2022

Page 7

Leeds Weekend Care Association Limited

Independent Examiner’s Report to the Members of Leeds Weekend Care Association Limited

For The Year Ended 31 March 2022

We report on the accounts of the company for the year ended 31 March 2022, which are set out on pages 9 to 14.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.

Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

Basis of independent examiner’s report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

(1) which gives us reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Farrar Smith Chartered Accountants BCL House 2 Pavilion Business Park Royds Hall Road Leeds LS12 6AJ

Date : 19 July 2022

Page 8

Leeds Weekend Care Association Limited

Statement of Financial Activities For The Year Ended 31 March 2022

INCOME
Contributions & donations
Fees & private funding
Charitable activities
Bank interest & sundry income
TOTAL INCOME
EXPENDITURE
Raising funds
Charitable activities
Other
TOTAL EXPENDITURE
NET INCOME
Balance brought forward at 1 April 2021
Balance carried forward at 31 March 2022
Note
2
2
3
4
Unrestricted
Funds
£
41,796
13,040
157,581
4
212,421
22,721
107,301
51,186
181,208
31,213
222,652
253,865
Unrestricted
Funds
£
41,796
13,040
157,581
4
212,421
22,721
107,301
51,186
181,208
31,213
222,652
253,865
Restricted
Funds
£
19,996
-
-
-
19,996
-
-
-
-
19,996
-
19,996
Total
2022
£
61,792
13,040
157,581
4
232,417
22,721
107,301
51,186
181,208
51,209
222,652
273,861
Total
2021
£
48,419
4,437
157,581
542
210,979
31,074
86,069
50,498
167,641
43,338
179,314
222,652

The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

Page 9

Leeds Weekend Care Association Limited

Balance Sheet as at 31 March 2022

Fixed Assets
Tangible assets
Current Assets
Debtors and prepayments
Short term bank deposits
Cash at bank and in hand
Creditors: Amounts falling due
within one year
Net assets
Unrestricted funds
Restricted funds
Total funds
Note
9
10
11
12
£
£
1,192
815
41,351
233,383
275,549
276,741
2,880
273,861
253,865
19,996
273,861
2022
£
£
3,825
340
41,347
178,830
220,517
224,342
1,690
222,652
222,652
-
222,652
2021
£
£
3,825
340
41,347
178,830
220,517
224,342
1,690
222,652
222,652
-
222,652
2021
224,342
1,690
222,652
222,652
-
222,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Section 386 & 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 & 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

Signed on behalf of the management committee by:

…………………………………..

Caroline Bond Chairperson

Dated: 19 July 2022

Page 10

Leeds Weekend Care Association Limited

Notes to the Financial Statements

For The Year Ended 31 March 2022

Note 1. Accounting Policies

General

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), issued October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

All expenditure is included on an accruals basis and has been classified under ‘Natural’ headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Grants

Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Depreciation Policy

Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which is estimated at 4 years for Office Equipment and 3 years for Toys and Resources.

Fund Accounting

Unrestricted funds are incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Note 2. Donations and similar incoming resources

Contributions & donations
Client fees & private funding

£
2022
£
61,792
13,040
74,832
£
2021
£
48,419
4,437
52,856

Page 11

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2022

Note 3. Charitable activities

Leeds Social Services
Total grants
Unrestricted
Funds
£
157,581
157,581
Unrestricted
Funds
£
157,581
157,581
Restricted
Funds
£
-
-
Total
2022
£
157,581
157,581
Total
2021
£
157,581
157,581

Note 4. Expenditure

Staff costs & volunteer expenses
Rent & rates
Repairs & maintenance
Training
Scheme costs, events & travel
Audit & accountancy
Depreciation
Office costs
Raising
Funds
£
19,057
1,067
-
-
-
-
382
2,215
22,721
Charitable
Activities
£
76,317
10,446
-
3,069
14,921
-
-
2,548
107,301
Support
Costs
£
34,488
4,267
-
-
-
1,440
2,133
8,858
51,186
Total
2022
£
129,862
15,780
-
3,069
14,921
1,440
2,515
13,621
181,208
Total
2021
£
132,327
11,724
824
1,108
9,451
1,320
1,911
8,976
167,641

Note 5. Net incoming resources for the year

This is stated after charging
Depreciation
Independent examiners remuneration
2022
£
2,515
1,440
3,955
2021
£
1,911
1,320
3,231

Page 12

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2022

Note 6. Staff costs

Staff costs were as follows
Salaries & wages
Pension contributions
ISA & CRB checking fees
Social security costs
2022
£
126,204
3,145
513
-
129,862
2021
£
128,492
3,286
549
-
132,327

Note 7. Staff Numbers

The average monthly headcount was 26 staff. No employee received emoluments of more than £60,000 during the year.

Note 8. Trustee Remuneration and Related Party Transactions

No members of the management committee received any remuneration or travel expenses during the year.

Note 9. Tangible fixed assets

Office
Equipment
£
Cost
At 1 April 2021
9,133
Additions in year
Disposals in year
1,081)
(
At 31 March 2022
8,052
Depreciation
At 1 April 2021
5,308
Charge for year
1,912
Eliminated on disposal
360)
(
At 31 March 2022
6,860
Net book value at 31 March 2022
1,192
Net book value at 31 March 2021
3,825
Toys &
Resources
£
8,443
-
-
(
8,443
8,443
-
-
(
8,443
-
-
Toys &
Resources
£
8,443
-
-
(
8,443
8,443
-
-
(
8,443
-
-
Total
£
17,576
-
1,081)
16,495
13,751
1,912
360)
15,303
1,192
3,825

Page 13

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2022

Note 10. Debtors and prepayments

Accounts receivable
Prepayments
Note 11. Creditors : Amounts falling due within one year
Other Creditors
Accrued expenses
2022
£
415
400
815
2022
£
1,500
1,380
2,880
2021
£
-
340
340
2021
£
-
1,690
1,690

Note 12. Movements in funds

Unrestricted funds
Restricted funds
Total funds
At 1 April
2021
£
222,652
-
222,652
Income
£
212,421
19,996
232,417
Expenditure
£
181,208)
(
-
181,208)
(
At 31 March At 31 March At 31 March
2022
£
253,865
19,996
273,861

Note 13. Taxation

As a registered charity the Association is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Page 14