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|||||Pages|
|---|---|---|---|---|
|Trustees'
annual report||(incorporating
the director's report)||1 to 10|
|Independent|auditor's|report to the members||11 to 14|
|Consolidated|statement|offinancial
activities (including|income and|15|
|expenditure|account)||||
|Consolidated|statement|offinancial position||16|
|Company
statement offinancial position||||17|
|Consolidated|statement|ofcash flows||18|
|Notes to the|annual report and financia statements|||19to 34|
|The trustees, who are|The trustees, who are|The trustees, who are|also the directors for the purposes ofcompany|also the directors for the purposes ofcompany|law, present their report and the Annual|law, present their report and the Annual|
|---|---|---|---|---|---|---|
|report and||financial statements||ofthe charity for the year ended 31December 2022.|||
|Reference||and administrative||details|||
|Registered||charity name||British Wireless For The Blind Fund|||
|Charity|registration||number|1078287|||
|Company||registration|number|3870182|||
|Principal|office and registered|||10Albion Place|||
|office||||Maidstone|||
|||||Kent|||
|||||ME14 5DZ|||
|fhe trustees|||||||
|||||Mr DK Smith|||
|||||Mr P A Easton|Passed|rnray 17/02/2023|
|||||Mr JCD Mowe|||
|||||MrMANoble|||
|||||Mr MJWood|||
|||||Mrs MRGrainger|||
|||||Mr G Thorn|||
|||||Ms LMack|||
|||||Mr M Brace|||
|||||Mr Q Howard|||
|Company|secretary|||Mrs MRGrainger|||
|Auditor||||Opass Billings Wilson &Honey|LLP||
|||||Chartered Certified Accountants|&statutory|auditor|
|||||Numeric House|||
|||||98 Station Road|||
|||||Sidcup|||
|||||Kent|||
|||||DA15 7BY|||
|Bankers||||HSBCBank Plc|||
|||||196Oxford St|||
|||||London|||
|||||WID 1NT|||
|Solicitors||||Michelmores|||
|||||Woodwater
House|||
|||||Pynes Hill|||
|||||Exeter|||
|||||EX25WR|||
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|Building maintenance||100,000|
|---|---|---|
|Legacy income provision||100,000|
|Reserve for the annual
purchase ofa minimum|order quantity ofsets|665,000|
|Redundancy
Costs||105,000|
|Working Capital||275,000|
|Digital set replacement||2,750,000|
|Designated
Funds required||3,995,000|
|Total Designated
Funds as per accounts (Note 30)||3,995,000|
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||||||Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|---|
|||||Note|Funds|Funds|2022|2021|
|Income and endowments|||||||||
|Donations
and legacies|||||1,305,518|118,123|1,423,641|977,622|
|Other n'ading
activities|||||156,528||156,528|106,688|
|Investment
income|||||61,213||61,213|77,806|
|Other income|||||1,025||1,025||
|Total income|||||1,524,284|118,123|1,642,407|1,162,116|
|Expenditure|||||||||
|Expenditure
on raising funds|||||||||
|Costofraising donations||and legaci||9|245,094||245,094|188,374|
|Costofother trading|activities|||10|132,494||132,494|91,991|
|Investment
management||costs|||28,514||28,514|25,433|
|Expenditure
on charitable|activities|||11,12|1,007,715|136,685|1,144,400|1,167,144|
|Total Expenditure|||||1,413,817|136,685|1,550,502|1,472,942|
|Net gains/losses
on investments|||||(272,455)|(10,225)|(282,680)|278,666|
|Net expenditure
nnd net|movement||in funds||~363,988)|~28,787)|~390,775|(32,160)|
|Reconcilation offunds|||||||||
|Total funds brought
forward|||||4,124,575|145,363|4,269,938|4,302,098|
|Total funds carried forward|||||3,962,587|116,576|4,079,163|4,269,938|
|||||||||2022|2022|||2021|2021||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||Note|||||||||||
|Fixed Assets|||||||||||||||
|Intangible
assets|||||20|||||40,324||||95,182|
|Tangible fixed assets|||||21|||||958,341||||972,346|
|Investments|||||22||||2,993,462||||3,203,048||
||||||||||3,992,127||||4,270,576||
|Current Assets|||||||||||||||
|Stock|||||24||32,991|||||83,533|||
|Debtors|||||25||74,152||||175,568||||
|Investments|||||26||9,350||||115,377||||
|Cash at bank and in|hand||||||968,561||||654,478||||
||||||||1,085,054||||1,028,956||||
|Creditors: amounts|falling due within|one|year||28||998,018||||1,029,594||||
|Net current assets||||||||||87,036||||(638)|
|Total assets less current liabilities|||||||||4,079,163||||4,269,938||
|Funds ofthe group|||||||||||||||
|Restricted funds||||||||||116,576||||145,363|
|Unrestricted
funds|||||||||3,962,587||||4,|124,575|
|Total group funds|||||30||||4,079,163||||4,269,938||
|For the year ending 31December 2022 the charity||||was entitled to exemption||||from||audit under|section 477ofthe||||
|Companies Act 2006relating to small companies,||||however|the charity is subject||||to|audit under|the|Charities|Act||
|2011.|||||||||||||||
|These Annual
report|and financial
statements||have|been prepared|||in accordance||with the provisions|||applicable||to|
|companies
subject to the small companies'||regime.|||||||||||||
|These Annual
report|and financial
statements||were|approved||by the board of||trustees and authorised||||for issue on|||
|31August 2023 and|are signed on behalf|of|the board by:||||||||||||
|Mr D K Smith||||Mr|JCDMowe||||||||||
|Trustee||||Trustee|||||||||||
||||||2022||2021||
|---|---|---|---|---|---|---|---|---|
|||||Note|||||
|Fixed Assets|||||||||
|Intangible
assets||||20||40,324||95,182|
|Tangible fixed assets||||21||958,341||972,346|
|Investments||||22|2,993,463||3,203,049||
||||||3,992,128||4,270,577||
|Current Assets|||||||||
|Stock||||24|26,336||56,140||
|Debtors||||25|344,025||334,765||
|Investments||||26|9,350||115,377||
|Cash at bank|and in hand||||690,288||520,258||
||||||1,069,999||1,026,540||
|Creditors: amounts||falling due within|one year|28|964,424||1,005,228||
|Net current|assets|||||105,575||21,312|
|Total assets|less current liabilities||||4,097,703||4,291,889||
|Funds ofthe|charity||||||||
|Restricted funds||||||116,576||145,363|
|Unrestricted|funds||||3,981,127||4,|146,526|
|Total charity|funds|||30|4,097,703||4,291,889||
|||||2022|2021|
|---|---|---|---|---|---|
||||Note|||
|Cash flows from operating|activities|||||
|Net expenditure||||(190,775)|(32,160)|
|Adjustments for:||||||
|Depreciation oftangible fixed assets||||20,319|22,474|
|Amortisation
ofintangible
assets||||54,858|54,858|
|Net gains/losses
on investments||||282,680|(278,666)|
|Dividends,
interest and rents|from investments|||(61,203)|(77,806)|
|Other interest receivable
and similar||income||(10)||
|Interest payable
and similar|charges|||60,738|48,614|
|Accrued (income)/expenses||||(9,947)|2,369|
|Changes in:||||||
|Stock||||50,542|8,629|
|Trade and other debtors||||101,416|214,662|
|Trade and other creditors||||(21,629)|46,785|
|Cash generated
from operations||||286,989|9,759|
|Interest paid||||(60,738)|(48,614)|
|Interest received||||10||
|Net cash from/(used
in) operating||activities||226,261|(38,855)|
|Cash flows from investing|activities|||||
|Dividends,
interest and rents|from investments|||61,203|77,806|
|Purchase oftangible assets||||(6,314)|(4,3I 3)|
|Purchases ofother investments||||(1,658,810)|(107,475)|
|Proceeds Irom sale ofother|investments|||1,585,716|219,423|
|Net cash (used in)/from
investing||activities||(18,205)|185,441|
|Net increase in cash and cash equivalents||||208,056|146,586|
|Cash and cash equivalents|at beginning ofyear|||769,855|623,269|
|Cash and cash equivalents|at end|ofyear|27|977,911|769,855|
|1.|General information|||||
|---|---|---|---|---|---|
||The charity is a public benefit entity and a private company
limited by guarantee,||registered||in England|
||and Wales and aregistered
charity in England|and Wales. The address ofthe registered office is 10Albion||||
||Place, Maidstone,
Kent, ME14 5DZ.|||||
|2.|Statement ofcompliance|||||
||These Annual
report and financial
statements|have been prepared
in compliance|with FRS||102,'The|
||Financial
Reporting
Standard
applicable
in the UK and the Republic ofIreland',||the Statement of|||
||Recommended
Practice applicable
to charities|preparing
their accounts
in accordance with|||the Financial|
||Reporting
Standard
applicable
in the UK and|Republic ofIreland (FRS 102)(Charities SORP (FRS 102))||||
||and the Companies Act 2006.|||||
|3.|Accounting
policies|||||
||Basis ofpreparation|||||
||The Annual
report and financial
statements
have been prepared
on the historical||cost basis,||as modified by|
||the revaluation
ofcertain financial assets and|liabilities
and investment
properties|measured||at fair value|
||through
income or expenditure.|||||
||The Annual
report and financial
statements
are prepared
in sterling,
which is the||functional||currency ofthe|
||entity.|||||
||Consolidation|||||
||The Charity has one wholly owned subsidiary|undertaking:
BWBFDirect Limited which has been||||
||actively trading throughout
the year and is incorporated
in England
and Wales.|||||
||These accounts are consolidated
in accordance|with section 9ofFRS10.A separate
Statement||||
||ofFinancial Activities for the Charity itself is|not presented
because the Charity has taken advantage ofthe||||
||exemption
afforded by section 408 ofihe Companies Act 2006.However,
the performance|||ofthe charity is||
||summarised
in note 5to the accounts.|||||
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|3.|Accounting
policies (conrtnued)|||||
|---|---|---|---|---|---|
||Financial
instruments|||||
||A financial
asset or a financial
liability is recognised
only when|the entity becomes a party to the||||
||contractual
provisions ofthe instrument.|||||
||Basic financial
instruments
are initially recognised at the amount|receivable|or paable including
any related|||
||transaction
costs, unless the arrangement
constitutes
a financing|transaction,|where it is recognised|at|the|
||present value ofthe future payments
discounted
at a market rate|ofinterest|for a similar debt instrument,|||
||Current assets and current liabilities
are subsequently
measured|at the cash|or other consideration|expected||
||to be paid or received and not discounted.|||||
||Debt instruments
are subsequently
measured
at amortised
cost.|||||
||Where investments
in shares or preference
shares are publicly traded or their fair value can otherwise||||be|
||measured
reliably, the investment
is subsequently
measured
at fair value with changes
in fair value|||||
||recognised
in income and expenditure.
All other such investments|are subsequently
measured
at cost|||less|
||impairment.|||||
||Defined contribution
plans|||||
||Contributions
to defined contribution
plans are recognised as an|expense in|the period in which the related|||
||service is provided,
Prepaid contributions
are recognised
as an asset to the extent that the prepayment||||will|
||lead to a reduction
in future payments
or a cash refund.|||||
||When contributions
are not expected to be settled wholly within|12months|ofthe end ofthe reporting||date|
||in which the employees
render the related service, the liability is measured||on a discounted
present|value||
||basis. The unwinding
ofthe discount is recognised
as an expense|in the period in which it arises.||||
||Debtors|||||
||Debtors are initially recorded at fair value and are assessed for impairment||at each balance sheet date. If|||
||any impairments
exist the debtors are re-measured
to the present|value ofthe expected future cash||inflows.||
||Creditors|||||
||Creditors
are initially recorded at fair value and are then re-measured
to the||present value ofthe expected|||
||future cash outflows.|||||
|5.|Summary
p|Summary
p|erformance|erformance|erformance|ofcharity|ofcharity||||
|---|---|---|---|---|---|---|---|---|---|---|
||The summary||financial|||performance ofthe Charity alone is:|||||
||||||||||2022|2021|
||Income||||||||1,503,202|1,060,382|
||Expenditure||on raising|||funds|||273,608|215,277|
||Expenditure||on charitable||||activities||1,141,100|1,163,844|
||Net gains/(losses)|||on investments|||||(282,680)|278, 666'|
||Net Income/(expenditure)||||||||(194,186)|(40,073)|
||Total funds|brought|||forward||||4,291,889|4,331,962|
||Total funds||carried||forward||||4,097,703|4,291,$$9|
||Repesented|by:|||||||||
||Unrestricted||funds||||||3,981,127|4,146;526|
||Restricted
funds||||||||116,576|145,363|
||||||||||4,097,703|4,291,$$9|
|6.|Donations|and legacies|||||||||
|||||||||Unrestricted|Restricted|Total Funds|
|||||||||Funds|Funds|2022|
||Donations||||||||||
||Other public||donations|||||95,304||95,304|
||Legacies||||||||||
||Legacies receivable|||||||1,210,044|903|1,210,947|
||Grants||||||||||
||Grants trom|trusts||and foundations||||170|117,220|117390|
|||||||||1,305,518|118,123|1,423,641|
|||||||||Unrestricted|Restricted|Total Funds|
|||||||||Funds|Funds|2021|
||Donations||||||||||
||Other public||donations|||||119,169|10,000|129,169|
||Legacies||||||||||
||Legacies receivable|||||||656,564||656,564|
||Grants||||||||||
||Grants from|trusts and foundations||||||962|190,927|191,889|
|||||||||776695|200927|977622|
##
|||||Unrestricted|Total Funds|Unrestricted|Tota/ Funds|
|---|---|---|---|---|---|---|---|
|||||Funds|2022|Funds|2021|
|Saleofequipment|and services|||139,205|139,205|101,734|101,734|
|Rental income||||13,664|13,664|||
|Saleofchristmas
cards||||3,659|3,659|4,954|4,954|
|||||156,528|156,528|106,688|106,688|
|Investment
Income||||||||
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|Income from listed|investments|||61,203|61,203|77,806|77,806|
|Interest on cash deposits||||10|10|||
|||||61 213|61213|77 806|77806|
|Cost ofraising donations||and legacies||||||
|||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||Funds|Funds|2022|2021|
|Donations
and grants||||||||
|Wages and salaries||||132,165||132,165|91,307|
|Employers
national|insurance|||13,460||13,460|10,285|
|Pension costs||||14,763||14,763|10,153|
|Private healthcare|insurance|||3,708||3,708|3,348|
|Travel and subsistence||||392||392|49|
|Legal, professional|and consultancy||fees|366||366|545|
|IT and communications||||10,611||10,611|5,791|
|Printing,
postage and stationery||||29,049||29,049|27,284|
|Bank charges||||1,014||1,014|1,033|
|Publicity
and events||||(846)||(846)|1,300|
|||||204,682||204,682|151,095|
|Legacies||||||||
|Wages and salaries||||36,440||36,440|33,787|
|Employers
national|insurance|||3,972||3,972|3,492|
|||||40,412||40,412|37,279|
|||||245,094||245,094|188,374|
##
||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|---|
||||||Funds|2022|Funds|2021|
|Human
resources|||||||7,737|7,737|
|Publicity &events|||||150|150|||
|Printing,
postage and stationery|||||373|373|1,217|1,217|
|IT and communications|||||1,144|1,144|1,532|1,532|
|Bank charges|||||10,025|10,025|4,961|4,961|
|Legal, professional|and consultancy|||fees|516|516|84|84|
|General expenses|||||97|97|25|25|
|Goods for resale|||||119,342|119,342|76,390|76,390|
|Insurance|||||||45|45|
|Bad Debts|||||847|847|||
||||||132,494|132,494|91,991|91,991|
|Expenditure
on charitable|||activities by fund type||||||
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|2022|
|Expenditure
on charitable||activities||||655,712|136,685|792,397|
|Support costs||||||352,003||352,003|
|||||||1,007,715|136,685|1,144,400|
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|?021|
|Expenditure
on charitable||activities||||468,776|230,747|699,523|
|Support costs||||||467,621||467,621|
|||||||936,397|230,747|1,167,144|
##
##
||||Activities||||
|---|---|---|---|---|---|---|
||||undertaken|Support|Total Funds|Total Funds|
||||directly|Costs|2022|2021|
|Expenditure|ofraising funds on donations,|||107,934|107,934|146,351|
|grants and|legacies||||||
|Expenditure|on charitable|activities|792,397|228,102|1,020,499|1,006,153|
|Governance|costs|||15,967|15,967|14,640|
||||792,397|352,003|1,144,400|1,16'7,144|
||||||Raising|Raising|Raising|funds|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||on|donations,|||Expenditure||||
|||||||grants and|||on charitable|Governance|Total|Total|
||||||||legacies||activities|costs|2022|2021|
||Staffcosts||||||13,408||28,492||41,900|186,207|
||Premises||||||13,878||28,540||42,418|45,587|
||Communications||and IT||||15,949||33,890||49,839|44,762|
||General office|||||||2,901|6,865||9,766|8,653|
||Finance costs|||||||236|501||737|73|
||Insurance|||||||2,425|5,152|1,623|9,200|8,209|
||Travel and subsistence|||||||3,538|8,592||12,130|11,390|
||Legal and professional|||fees|||17,722||36,895|2,044|56,661|47,913|
||Depreciation||||||20,319||54,858||75,177|77,331|
||Publicity
and|events||||||4,370|9,021||13,391|11,293|
||General expenses||||||13,188||15,296||28,484|13,903|
||Audit fees|||||||||12,300|12,300|12,300|
||||||||107,934||228,102|15,967|352,003|467,621|
|14.|Net gains/losses||on investments||||||||||
|||||||||||Unrestricted|Restricted|Total Funds|
|||||||||||Funds|Funds|2022|
||Gains/(losses)|on listed||investments||||||~272 455|~10225|~282 680|
|||||||||||Unrestricted|Restricted|Total Funds|
|||||||||||Funds|Funds|2021|
||Gains/(losses)|on listed||investments||||||281 176|~2510|278 666|
|15.|Net expenditure||||||||||||
||Net expenditure||is stated atter charging/(crediting):||||||||||
||||||||||||2022|2021|
||Amortisation|ofintangible
assets|||||||||55,219|54,857|
||Depreciation|oftangible||fixed assets|||||||20054|22 474|
|16.|Auditors
remuneration||||||||||||
||||||||||||2022|2021|
||Fees payable|for the audit ofthe|||annual|||report and financial
statements|||12300|12300|
||Fees payable to||the charity's auditor||||and its associates for other|||services:|||
||Other non-audit||services||||||||2,044|717|
##
|||2022|2021|
|---|---|---|---|
|Wages and salaries||575,471|542, i'98|
|Social security costs||61,049|87,139|
|Employer
contributions|to pension plans|47,357|50,240|
|Other employee benefits||13,319|11,965|
|||697,196|691,542|
|Fundraising|and|publicity|
|---|---|---|
|Field|||
|Management|and|administration|
|Support|||
|2022|202j|
|---|---|
|No.|No.|
|13|13|
##
##
|20.|Intangible
assets||||
|---|---|---|---|---|
||Group and charity|||Development|
|||||costs|
||Cost||||
||At 1January 2022 and 31December 2022|||274288|
||Amortisation||||
||At l January 2022|||179,106|
||Charge for the year|||54,858|
||At 31December 2022|||233,964|
||Carrying
amount||||
||At 31December 2022|||40 324|
||At 31December 2021|||95182|
|21.|Tangible fixed assets||||
||Group and charity|Land and|||
|||buildings|Equipment|Total|
||Cost||||
||At 1 January 2022|1,015,336|211,931|1,227,267|
||Additions||6,314|6,314|
||At 31December 2022|1,015,336|218,245|1,233,581|
||Depreciation||||
||At l January 2022|56,795|198,126|254,921|
||Charge for the year|11,534|8,785|20,319|
||At31December 2022|68,329|206,911|275,240|
||Carrying
amount||||
||At31December 2022|1083 665|11334|958341|
||At 31December 2021|958541|13 805|972346|
##
|Investments||||||
|---|---|---|---|---|---|
|Group|||Listed|Other||
||||Investments|Investments|Total|
|Cost or valuation||||||
|At 1 January 2022|||3,132,491|70,557|3,203,048|
|Additions|||1,658,810||1,658,810|
|Disposals|||(1,585,716)||(1,585,716)|
|Fair value movements|||(272,455)|(10,225)|(282,680)|
|At 31December 2022|||2,933,130|60,332|2,993,462|
|Impairment||||||
|At 1January 2022 and 31December|2022|||||
|Carrying
amount||||||
|At 31December 2022|||2 933 130|60332|2 993462|
|At 31December 2021|||3 132 491|70 557|3203 048|
|Charity|Shares|in group|Listed|Other||
||undertakings||Investments|Investments|Total|
|Cost or valuation||||||
|At 1 January 2022|||3,132,491|70,557|3,203,049|
|Additions|||1,658,810||1,658,810|
|Disposals|||(1,585,716)||(1,585,716)|
|Fair value movements|||(272,455)|(10,225)|(282,680)|
|At 31December 2022|||2,933,130|60,332|2,993,463|
|Impairment||||||
|At 1January 2022 and 31December 2022||||||
|Carrying
amount||||||
|At 31December 2022||1|2933 130|60 332|2993463|
|At 31December 2021||1|3 132491|70557|3203 049|
|Listed investments||||||
|The figures above include the following|investments|which are more than 5%of||the total value ofthe portfolio:-||
|HSBC GIF Global Government||||E260,849.23|8.88%|
|HSBC GIF Global Em Mkts Local||||K246,459.92|8.39%|
|HSBCFTSEAll-World
index Inst||||f.203,361.90|6.92%|
|Within the closing market value oflisted investments||is K1,455,071(2021 - K1,703,953)that are invested||||
|in markets outside ofthe UK.||||||
|23.|Investment||entities||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||Subsidiaries||and other investments|||||Class of|Percentage of||
|||||||||share||shares held|
||Subsidiary||undertakings||||||||
||BWBFDirect Limited|||||||Ordinary||100|
||The results||for subsidiaries|and other undertakings|are as follows:||||||
||||||Capital and reserves|||Profit/(loss)|for|the year|
||||||2022||2021|2022||2021|
||Subsidiary
undertakings
BWBFDirect Limited||||~13539 ~21||950|3 411||7913|
|24.|Stocks||||||||||
|||||||||2022||2021|
||Group||||||||||
||Goods for resale|||||||6,655||27,393|
||Stock held|for permenent||free loan||||26,336||56,140|
|||||||||32,991||83,533|
||Charity||||||||||
||Stock held|for permenent||free loan||||26336||56140|
|25.|Debtors||||||||||
||||||Group|||Charity|||
||||||2022|2021||2022||2021|
|||||||3f|||||
||Trade debtors||||19,030|56,828||4,341|||
||Amounts
owed by group undertakings|||||||291,150||216,025|
||Prepayments||and accrued|income|43,804|31,486||43,804||31,486|
||Other debtors||||11,318|87,254||4,730||87,254|
||||||74,152|175,568||344,025||334,765|
|26.|Investments||||||||||
||||||Group|||Charity|||
||||||2022|2021||2022||2021|
||Short-term|deposits|||9350|115377||9350||115377|
##
|Cash and c|ash equiva|lents
comprise the following:|||||
|---|---|---|---|---|---|---|
||||Group||Charity||
||||2022|202 J1|2022|2021|
|Cash at bank and in hand|||968,561|654,478|690,2S8|520,258|
|Short-term|deposits||9,350|115,377|9,350|115,377|
||||977,911|769,855|699,638|635.635|
|Creditors:|amounts|falling due within one year|||||
||||Group||Charity||
||||2022|2021|2022|2021|
|Bank loans|and overdraAs||850,000|850,000|850,000|850,000|
|Trade creditors|||88,945|122,978|63,451|120,458|
|Accruals and deferred income|||24,823|34,770|24,823|34,770|
|Other creditors|||34,250|21,846|26,150||
||||998,018|1,029,594|964,424|1,005,228|
##
##
##
##
|Analysis of|Analysis of|Analysis of|charitab|le
funds||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|||funds|||||||
|||||||||Gains and|At|
|Group|||At|1 Jan 2022|Income|Expenditure|Transfers|losses|31Dec2022|
|General|funds|||(21,951)|1,524,284|(1,413,817)|151,526|(272,455)|(32,413)|
|Designated|||Funds|4,146,526|||(151,526)||3,995,000|
|||||4,124,575|1,524,284|(1,413,817)||(272,455)|3,962,587|
|||||||||Gains and|At|
|Group|||At|1 Jan 2021|Income|Expenditure|Transfers|losses|31Dec 2021|
|General|funds|||(29,864)|961,189|(1,242,195)|7,743|281,176|(21,951)|
|Designated||Funds||4,151,503|||(4,977)||4,146,526|
|||||4 121639|961 189|~1242 195|2766|281 176|4 124575|
|||||||||Gains and|At|
|Charity|||At|1 Jan 2022|Income|Expenditure|Transfers|losses|31Dec 2022|
|General|funds||||1,385,079|(1,278,023)|151,526|(272,455)|(13,873)|
|Designated||Funds||4,146,526|||(151,526)||3,995,000|
|||||4 146526|1 385079|~l 278 023||~272 455|3 981 127|
|||||||||Gains and|At|
|Charity|||At|1 Jan 2021|Income|Expenditure|Transfers|losses|31Dec 2021|
|General|funds||||859,455|(1,148,374)|7,743|281,176||
|Digital|set|||4,151,503|||(4,977)||4,146,526|
|||||4 151503|859455|~5148374|2766|281 176|4 146526|
##
|Group and charity|Group and charity||||Gains and|At|
|---|---|---|---|---|---|---|
||At 1Jan 2022|Income|Expenditure|Transfers|losses|31Dec2022|
|Reetricted iu 6|145363|118123|136685||~50 225|116576|
||||||Gains and|At|
||At I Jan 2021|Income|Expenditure|Transfers|losses|31Dec 2021|
|Restricted iu 6|180459|20D 927|~230747|~2766|~2510|145363|
##
|Group|Unrestricted|Restricted|Total funds|Unrestricted|Restricted|Totalfunds|
|---|---|---|---|---|---|---|
||funds|funds|2022|funds|funds|2021|
|Fixed assets|3,931,795|60,332|3,992,127|4,200,019|70,557|4,270,576|
|Net current assets|30,792|56,244|87,036|(75,444)|74,806|(638)|
||3,962,587|116,576|4,079,163|4,124,575|145,363|4,269,938|
|Charity|Unrestricted|Restricted|Total funds|Unrestricted|Restricted|Totalfunds|
||funds|funds|2022|funds|funds|2021|
||||K|f,|||
|Fixed assets|3,931,796|60,332|3,992,128|4,200,020|70,557|4,270,577|
|Net current assets|49,331|56,244|105,575|(53,494)|74,806|21,312|
||3,981,127|116,576|4,097,703|4,146,526|145,363|4,291,889|
##
##
||Group||At 1 Jan 2022|Cash flows|At 31Dec 2022|
|---|---|---|---|---|---|
||Cash at bank||654,478|314,083|968,561|
||Debt due||(850,000)||(850,000)|
||Current asset||115,377|(106,027)|9,350|
||||(80,145)|208,056|127,911|
||Charity||At 1 Jan 2022|Cash flows|At 31Dec 2022|
||Cash at bank||520,258|170,030|690,288|
||Debt due||(850,000)||(850,000)|
||Current asset||115,377|(106,027)|9,350|
||||(214,365)|64,003|(150,362)|
|34.|Operating|lease commitments||||
|The total future minimum|lease payments|under non-cancellable|operating|leases are as follows:||
|---|---|---|---|---|---|
|Group and Charity||||2022|2021|
|Not later than
1 year||||14,601|3,446|
|Later than
1year and not|later than 5years|||6,386||
|||||20,987|3,446|