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2023-03-31-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 2023

Leeds Weekend Care Association Limited

Registered Charity Number 1077162

Index to the Financial Statements

For The Year Ended 31 March 2023



 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 2023

Status

The organisation is a charitable company limited by guarantee.

Executive Management Committee

Caroline Bond Chairperson (Replaced by Richard Hewson June 2023) * David Bossingham Treasurer George Nijjar Secretary Richard Hewson Trustee Adam Barclay Trustee Marianne Hewitt Trustee Ellie Brown Trustee Hafsa Sharif Trustee (Appointed 12 June 2023)

Registered Office

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

Reporting Accountants

Farrar Smith Chartered Accountants Unit 11, Fusion Court Aberford Road Garforth Leeds LS25 2GH

Page 1

Leeds Weekend Care Association Limited

Report of the Management Committee

For The Year Ended 31 March 2023

The management committee presents its annual report together with the financial statements of the charity for the year ended 31 March 2023.

Our Mission

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

To make a positive difference to the lives of disabled children and teenagers in Leeds.

Our Purpose

Our Guiding Principles

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 be able to attend management committee meetings on a regular basis but are interested in helping to fundraise 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.

Page 2

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2023

Trustee Induction and Training

Some trustees are active in aspects of the day-to-day organisation of LWCA. For example, one of the trustees provides mentoring support, supervision, and appraisal for the manager. Trustees also have a role to play in disciplinary matters and complaints. One of our trustees is (as of June 2023) appointed as the designated Safeguarding Officer on the board and provides support to the Senior Play Leader who is our operational Safeguarding Officer. Those in safeguarding roles have undergone the necessary and appropriate training. 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.

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 projects.

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. Since January 2023, our meeting schedule has been reduced to every other month with additional meetings for the AGM in July and budget setting in February. At present the Trustees 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, Office Assistant and Senior Play Leader. The part-time Office Manager (30 hours per week) 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 Deputy Play Leaders as well as a Senior Care Worker, 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 Services 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 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.

Page 3

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2023

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.

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 2022-23 Weekenders Club continued to operate half-day sessions each Saturday, splitting the sessions into a morning session and an afternoon session, with 15 clients attending each session for 3 hours. We delivered a total of 3,912 service delivery hours for Weekenders Club. Leeds City Council understand our restricted activity, unable to return to full day sessions due to continued staffing shortage following the Covid-19 pandemic 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 covering the period April 2022 to March 2023. The Out and About Club was awarded a grant of £17,581.38 from Leeds City Council covering the period April 2022 to March 2023.

Page 4

Leeds Weekend Care Association Limited

Report of the Management Committee (Continued)

For The Year Ended 31 March 2023

Out and About Project: At the end of the year 2022/23, we had 37 children attending; the target is 30 but we have some margin of flexibility to increase this. 16 clients left during 2022/23 (including 1 who transitioned to Weekenders Club), and 23 new clients started during the year, 4 of whom transitioned from Teen Scene. There was no waiting list. Service delivery hours for the Out and About Project was 1,631 and this was achieved from 57 events. The target number of service delivery hours was 1,518. Exceeding the target was engineered to meet the growing demand for the provision.

Weekenders Club: At the end of the year 2022/23, we had 111 children attending Weekenders Club (the target was 120). A total of 22 clients left during 2022/23, 4 of whom transferred to the Out and About Project. A total of 38 new children started during the year. The Weekenders Club operates a waiting list system. At the end of the year there were 26 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.

WEEKENDERS CLUB ACTIVITY TABLE FROM 2010-11

Year Hours Delivered Target Hours Over/Under Delivery
2010-11 11,637.5 11,000.0 637.5
2011-12 11,949.0 11,000.0 949.0
2012-13 10,695.0 11,000.0 -305.0
2013-14 11,765.0 11,000.0 765.0
2014-15 11,427.0 11,000.0 427.0
2015-16 10,601.5 11,000.0 -398.5
2016-17 10,212.0 11,000.0 -788.0
2017-18 10,017.0 11,960.0 -1,943.0
2018-19 10,400.0 10,387.0 13.0
2019-20 8,152.0 9,776.0 -1,624.0
2020-21 2,722.5 9,165.0 -6,422.5
2021-22 4,425.0 9,165.0 -4,730.0
2022-23 3,192.0 7,866.0 -4674
Total after 13 years 114,003.5 127,453.0 - 18,123.5

The 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 recent 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 when there are universal shortages of staff in the care sector.

The 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 2023

Financial Review

Weekenders Club was awarded a contract of £140,000 for 2022/23. Leeds City Council has the option to extend the contract for a further 2 x 12 months which would, if agreed, take the funding up to March 2025.

The Out and About Project was awarded a grant of £17,581.37 for 2022/23. 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 which confirms 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 referred to us have significant disabilities, both behavioural and health, which is managed with intensified supervision and appropriate training.

Donations and fundraising during 2022/23 amounted to £36,124.73. This does not include £19,996 from Jimbo’s Fund who gave us £19,996.31 (banked 09/04/2021) for an additional Weekenders Club Sunday Service. Leeds Community Foundation (LCF) were the agents managing the fund. Sadly, we reported to them that we were not able to extend our services because of understaffing. We were told to hang on to the grant for another year, hoping that the staffing crisis would be over and negotiated a new project launch date of April 2022. A year later we had to report the same. LCF confirmed we could use the grant for our existing delivery. A report to LCF has been produced to confirm the expenditure at Weekenders Club during 2022-23.

We held a Summer Celebration Event at Vine Education Centre in July 2022. We were fortunate to get donations from Wades Charity (£1,500 December 2021) and The Xerox (UK) Trust (£1,000.00 March 2022) to get the event off the ground. These donations were received in the previous financial period and, by consultation and agreement were utilised in the 2022/23 period.

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 2022/23. Fees from parents/carers for the Weekenders Club are reviewed annually. For 2022/23 there was no increase from the previous three 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 Flamingo Land at a cost to families of £27.00. We plan to keep these contributions stable in 2023/24 in recognition of the rising cost of living.

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. We estimate that 6 months running costs would be £100,000.00 and therefore this figure is representative of our reserves.

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 to trusts and foundations.

Our funding from Leeds City Council for 2023/24 will be: Weekenders Club £140,000 and Out and About Project £17,581.37. This equates to the same funding as in the previous two financial periods 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 2023

Plans for Future Periods – Cont’d

Leeds City Council are keen on 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 2023) in a position of operating half day sessions at the Weekenders Club play scheme. Although we planned for a return to full day services; 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 2023/24. One of our priorities for 2023-24 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 meet demand.

As per the payment schedule, we have received half of our Council funding in April 2023 and the remainder is scheduled for payment on 01/10/2023.

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 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 Trustee

Dated : 3 July 2023

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 2023

We report on the accounts of the company for the year ended 31 March 2023, 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 Unit 11, Fusion Court Aberford Road Garforth Leeds LS25 2 GH

Date: 3 July 2023

Page 8

Leeds Weekend Care Association Limited

Statement of Financial Activities

For The Year Ended 31 March 2023

INCOME
Contributions & donations
Client fees
Charitable activities
Bank interest & sundry income
TOTAL INCOME
EXPENDITURE
Raising funds
Charitable activities
Other
TOTAL EXPENDITURE
NET INCOME
Balance brought forward at 1 April 2022
Fund transfer
Balance carried forward at 31 March 2023		 Note
2
2
3
4		 Unrestricted
Restricted
Funds
Funds
£
£
37,625
-
20,383
-
157,581
-
747
-
216,336
-
19,728
-
118,577
-
51,630
-
189,935
-
26,401
-
253,865
19,996
19,996
19,996)
(
300,262
-		 Unrestricted
Restricted
Funds
Funds
£
£
37,625
-
20,383
-
157,581
-
747
-
216,336
-
19,728
-
118,577
-
51,630
-
189,935
-
26,401
-
253,865
19,996
19,996
19,996)
(
300,262
-		 Total
2023
£
37,625
20,383
157,581
747
216,336
19,728
118,577
51,630
189,935
26,401
273,861
-
300,262		 Total
2022
£
55,299
19,533
157,581
4
232,417
22,721
107,301
51,186
181,208
51,209
222,652
-
273,861

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 2023

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		 £
£
500
705
42,098
260,205
303,008
303,508
3,246
300,262
300,262
-
300,262
2023		 £
£
1,192
815
41,351
233,383
275,549
276,741
2,880
273,861
253,865
19,996
273,861
2022		 £
£
1,192
815
41,351
233,383
275,549
276,741
2,880
273,861
253,865
19,996
273,861
2022
276,741
2,880
273,861
253,865
19,996
273,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Trustee

Dated: 3 July 2023

Page 10

Leeds Weekend Care Association Limited

Notes to the Financial Statements

For The Year Ended 31 March 2023

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
 2023
£
37,625
20,383

58,008		 2022
£
55,299
19,533
74,832

Page 11

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2023

Note 3. Charitable activities

Leeds Social Services
Total		 Unrestricted
Funds
£
157,581
157,581		 Unrestricted
Funds
£
157,581
157,581		 Restricted
Funds
£
-
-		 Total
2023
£
157,581
157,581		 Total
2022
£
157,581
157,581

Note 4. Expenditure

Staff costs & volunteer expenses
Rent & rates
Training
Scheme costs, events & travel
Audit & accountancy
Depreciation
Office costs		 Raising
Funds
£
16,332
1,079
-
-
-
138
2,179
19,728		 Charitable
Activities
£
88,023
12,531
1,305
16,718
-
-
-
118,577		 Support
Costs
£
35,521
4,314
-
-
1,440
554
9,801
51,630		 Total
2023
£
139,876
17,924
1,305
16,718
1,440
692
11,980
189,935		 Total
2022
£
129,862
15,780
3,069
14,921
1,440
2,515
13,621
181,208

Note 5. Net incoming resources for the year

This is stated after charging
Depreciation
Independent examiners remuneration		 2023
£
692
1,440
2,132		 2022
£
2,515
1,440
3,955

Page 12

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2023

Note 6. Staff costs

Staff costs were as follows
Salaries & wages
Pension contributions
ISA & CRB checking fees
Social security costs		 2023
£
135,887
3,355
619
15
139,876		 2022
£
126,204
3,145
513
-
129,862

Note 7. Staff Numbers

The average monthly headcount was 24 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

Cost
At 1 April 2022
Additions in year
Disposals in year
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
Eliminated on disposal
At 31 March 2023
Net book value at 31 March 2023
Net book value at 31 March 2022		 Office
Equipment
£
8,052
-
-
8,052
6,860
692
-
7,552
500
1,192		 Toys &
Resources
£
8,443
-
-
8,443
8,443
-
-
8,443
-
-		 Total
£
16,495
-
-
16,495
15,303
692
-
15,995
500
1,192

Page 13

Leeds Weekend Care Association Limited

Notes to the Financial Statements (Continued)

For The Year Ended 31 March 2023

Note 10. Debtors and prepayments

Accounts receivable
Prepayments		 2023
£
305
400
705		 2022
£
415
400
815

Note 11. Creditors : Amounts falling due within one year

Other Creditors
Accrued expenses		 2023
£
1,806
1,440
3,246		 2022
£
1,500
1,380
2,880

Note 12. Movements in funds

Unrestricted funds
Restricted funds
Total funds		 At 1 April
2022
£
253,865
19,996
(
273,861		 At 1 April
2022
£
253,865
19,996
(
273,861		 Fund
Transfer
£
19,996
19,996)
-		 Income
£
216,336
-
216,336		 Expenditure
£
189,935)
(
-
189,935)
(		 At 31 March At 31 March At 31 March
2023
£
300,262
-
300,262

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