|||Pages|| |---|---|---|---| |Trustees'
Annual Report||2to6|| |Independent
Examiner's|Report||7| |Statement ofFinancial Activities|||8| |Balance Sheet|||9| |Notes tothe Accounts||12to|18| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||for the y|ear ended 30Jtme 2|022||| |---|---|---|---|---|---|---| ||||Unrestrict|Restricte|Total|Total| ||||ed funds|d funds|funds|fttnds| ||||2022|2022|2022|2021| |||Note||||| |Income and|endowments|||||| |from:||||||| |Donations|aud legacies||852||852|2,837| |Charitable|activities||48,622|22,972|71,594|71,479| |Investments|||6||6|8| |Total|||49,480|22,972|72,452|74,324| |Expenditure|on:|||||| |Charitable|activities||52,441|23,287|75,728|65,196| |Total|||52,441|23,287|75,728|65,196| |Net gains on|investments|||||| |Net (expenditure)/income|||(2,961)|(315)|(3,276)|9,128| |Net (expenditure)/income
before other gains/(losses)|||(2,961)|(315)|(3,276)|9,128| |Other gains|and losses:|||||| |Net movement
in funds|||(2,961)|(315)|(3,276)|9,128| |Reconciliation offunds:||||||| |Total funds brought
forward|||57,566|432,755|490,321|481,193| |Total funds
forward|carried||54,605|432,440|487,045|490,321| ## ## ## ## ## ## |Unrestricted|funds|These ate available foruse at the discretion ofthe trustees in furtherance of| |---|---|---| |||the general objects ofthe charity.| |||These are unrestricted
funds earmarked
by the trustees for particular| |Designated|funds|purposes.| |Revaluation|funds|These are unrestricted
funds which include arevaluation
reserve representing
the restatement ofinvestment
assets attheir market values.| |Restricted funds||These are available foruse subject to restrictions
imposed by the donor or
through terms ofan appeal.| ||||Liskerrett Community
Centre
NOTES TOTHE ACCOUNTS|| |---|---|---|---|---| |Income||||| |Recognition
income|of||Income is included in the Statement ofFinancial Activities (SoFA) when the
charity becomes entitled to, and virtually
certain to receive, the income and|| ||||the amount ofthe income can be measured
with sufficient reliability.|| |Income with|||Where income has related expenditure
the income and related expenditure|is| |related expenditure|||reported gross in the SoFA.|| |Donations
and|||Voluntary
income received by way ofgrants, donations
and gifts is included|| |legacies|||in the the SoFA when receivable
and
only when the Charity has|| ||||unconditional
entitlement
to the income.|| |Tax reclaims|on||Income from tax reclaims is included in the SoFA at the same time as the|| |donations
and||gifts|giIUdonation
towhich itrelates.|| |Donated services|||These are only included in income (with an equivalent
amount
in|| |and facilifies|||expenditure)
where the benefit to the Charity is reasonably
quantifiable,|| ||||measurable
and material.|| |Volunteer help|||The value ofany volunteer
help received is not included in the accounts.|| |Investment
income|||This is included
in the accounts when receivable.|| |Gains/(losses)||on|This includes any gain orloss resulting
&om revaluing
investments
to market|| |revaluation
of|||value at the end of the year.|| |fixed assets||||| |Gains/(losses)||on|This includes
any gain orloss on the sale ofinvestments.|| |investment
assets||||| |Expenditure
Recognition
expenditure|of||Expenditure
isrecognised on an accruals basis. Expenditure
includes any
VAT which cannot be fully recovered,
and is reported as part ofthe|| ||||expenditure
towhich itrelates.|| |Expenditure|on||These comprise the costs associated with attracting
voluntary
income,|| |raising funds|||fundraising
trading costs and investment
management
costs.|| |Expenditure
charitable|on||These comprise the costs incurred by the Charity in the delivery ofits
activities and services in the furtherance ofits objects, including
the making|| |activities|||ofgrants and governance
costs.|| |Grants payable|||All grant expenditure
is accounted for on an actual paid basis plus an accrual
for grants that have been approved by the trustees at the end ofthe year but|| ||||not yet paid.|| |Governance|costs||These include those costs associated with meeting the constitutional
and|| ||||statutory
requirements
ofthe Charity,
including
any audit/independent
examination
fees, costs linked to the strategic
management
ofthe Charity,|| ||||together with a share ofother administration
costs.|| |Other expenditure|||These are support costs not allocated to aparticular
activity.|| ## ## ## ## ## ## ## ## ## |4|Income from donations
legacies|and||||| |---|---|---|---|---|---|---| |||||Unrestricted|Total|Total| ||||||2022|2021| ||||||8|| ||Donations
and Legacies|||852|852|2,837| |||||852|852|2,837| |5|Income from charitable|activities||||| ||||Unrestricted|Restricted|Total|Total| ||||||2022|2021| ||Grant Income|||||| ||Cornwall
Council|||||26,143| ||Cornwall
Community
Foundation|||8,200|8,200|9,898| ||HMRC|||772|772|9,118| ||Councillors
Community
Chest|||||150| ||Omicron Hospitality &
Leisure Grant|||4,000|4,000|| ||The Fore Gen Mngr grant|||10,000|10,000|| ||Primary Purpose Trading|||||| ||Liskcrrett Centre||46,520||46,520|25,964| ||Fundraising
-Events||1,427||1,427|| ||Fundraising
-Fihn||532||532|| ||Fuudraising
-General||143||143|206| ||||48,622|22,972|71,594|71,479| |6|Income from investments|||||| |||||Unrestricted|Total|Total| ||||||2022|2021| ||||||f,|| ||Investment
Income||||6|8| |||||6|6|8| ## ## ## |7|Expenditure
on ch|arit|able activi|ties|||| |---|---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total|Total| |||||||2022|2021| ||Direct expenditure|on|||||| ||charitable activities||||||| ||Events Expense|||1,281|821|2,102|| ||Shop and market costs|||1,836|6,358|8,194|6,742| ||Support Costs||||||| ||Wages
StaffNIC (Employers)|||16,762
2,303|11,893|28,655
2,303|21,102
643| ||Rent tk rates|||3,458|434|3,892|3,399| ||Light, heat aud power
Insurance|||10,346
2,572|940
286|11,286
2,858|7,460
2,779| ||Repairs tk renewals
Telephone
and fax|||8,448
360|2,200
35|10,648
395|16,243
328| ||ITexpenses|||883|73|956|4,208| ||Licences|||760||760|| ||Printing, postage and
stationary|||1,792||1,797|532| ||Subscriptions|||129||129|102| ||Equipment
Hire
Sundry expenses
Cleaning
Marketing
and promotion
Legal and professional
fees
Bank charges|||25
703
188|40
104
98|65
807
98
188|17
95
675
15
150
111| ||Governance
costs||||||| ||Accountancy
fees|||595
52,441|23,287|595
75,728|595
65,196| |8|Staffcosts||||||| ||Salaries and wages
Social security costs||||28,655
2,303
30,958||21,102
643
21,747| |9|Tangible fixed assets|||| |---|---|---|---|---| |||Land and|Plant and|| |||buildings|Machinery|| ||Cost or revaluation|||| ||At 1July 2021|426,208||426,208| ||At 30June 2022|426,208||426,208| ||Net book values|||| ||At 30June 2022|426,208||426,208| ||At 30June 2021|426,208||426,208| |10|Debtors|||| |||2022f||2021| ||Tmde debtors|5,586||2,596| ||Amounts
owed by group|||| ||undertakings|||(33)| ||VAT recoverable|(1,396)||1,623| |||4,190||4,186| |11|Creditors:|||| ||amounts
falling due within one year|||| |||2022||2021| ||Other creditors|||93| ||Accruals and deferred income|1,190||595| |||1,190||688| ## ## |Movement
in funds||||| |---|---|---|---|---| |||Incoming||| ||At IJuly
202I|resources
(includhlg
gains/losses)|Resouress
expen|At30
June
2022| |Restricted funds:||||| |Restricted income funds:||||| |Land &Buildings|426,208|||426,208| |Small grants under K1,000|105||(27)|78| |CCF —Liskeard Hive||||| |pmject|6,442||(6,342)|100| |Job Retention Scheme||772|(772)|0| |CCF - Crafty Toasties||8,200|(2,146)|6,054| |Omicron Hospitality &||||| |Leisure Grant||4,000|(4,000)|| |The Fore Gen Mngr grant||10,000|(10,000)|| |Total|432,755|22,972|(23487)|432,440| |Unrestricted
funds:||||| |General funds|5'/,566|49,480|(52,441)|54,605| |Revaluation
Reserves:||||| |Total funds|490,321|72,452|(75,728)|487,045|