2023-03-31-accounts - Chell Area Family Action Group

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			Page
Trustees report			1-8
Independent examiner's		report
Statement offinancial	activities		10
Balance sheet
Notes to the financial	statements		12-24

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022
		Notes	E		F	F	E
Income and endowments			from:
Donations and
legacies			30,704	230,294	260,998	34,895	169,167	204,062
Charitable activities			148,319		148,319	148,195		148,195
Other income			725		725	13,360		13,360
Total income			179,748	230,294	410,042	196,450	169,167	365,617
Ex enditure on:
Charitable activities		6	179,487	215,176	394,663	242,910	139,429	382,339
Net incoming/(outgoing)
resources before
transfers			261	15,118	15,379	(46,460)	29,738	(16,722)
Gross transfers
between funds			(26,567)	26,567		3,332	(3,332)
Net (expenditure)/income
for the year/
Net movement	in funds		(26,306)	41,685	15,379	(43,128)	26,406	(16,722)
Fund balances	at 1 April
2022			120,953	1,038,170	1,159,123	164,081	1,011,764	1,175,845
Fund balances	at 31
March 2023			94,647	1,079,855	1,174,502	120,953	1,038,170	1,159,123

					2023		2022
				Notes	f.		E
Fixed assets
Tangible assets						963,952		962,436
Current assets
Debtors					32,906		3,301
Cash at bank and	in	hand			183,109		204,537
					216,015		207,838
Creditors: amounts		falling	due within
one year				13	(5,465)		(11,151)
Net current assets						210,550		196,687
Total assets less	current		liabilities			1,174,502		1,159,123
Income funds
Restricted funds						1,079,855		1,038,170
Unrestricted funds						94,647		120,953
						1,174,502		1,159,123

Freehold land and buildings	Freehold land and buildings	50% straight line	on improvements
Fixtures, fittings	and equipment	25%-33%per annum of net book value
Motor vehicles		25% straight line
Gym equipment		25% per annum	of net book value

		2023	2022
		E	F
Room hire		14,075	7,489
Other Centre activities		30,987	23,638
Nursery fees		95,771	104,853
Gardening	Activities	7,486	12,215
		148,319	148,195

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			E	E
Net gain on disposal	oftangible	fixed assets	725
Other income				13,360
			725	13,360

		2023	2022
		F	E
Staff costs		201,961	184,047
Other charitable expenditure		26,828	9,948
Food purchase		6,111	14,501
Printing and stationery			627
Sundry expenses			913
Legal and professional	fees		11,568
Repairs and maintenance			122
		234,900	221,726
Share of support costs (see note 7)		154,744	155,823
Share ofgovernance	costs (see note 7)	5,019	4,790
		394,663	382,339
Analysis by fund
Unrestricted funds		179,487	242,910
Restricted funds		215,176	139,429
		394,663	382,339
For the year ended 31 March 2022
Unrestricted funds		242,910
Restricted funds		139,429
		382,339

Support costs
	Support	Governance	2023	Support	Governance	2022
	costs	costs		costs	costs
	E	E		E	F
Staff costs	64,720		64,720	85,570		85,570
Depreciation	8,970		8,970	19,006		19,006
Other costs	81,054		81,054	51,247		51,247
Accountancy		5,019	5,019		4,790	4,790
	154,744	5,019	159,763	155,823	4,790	160,613
Analysed between
Charitable activities	154,744	5,019	159,763	155,823	4,790	160,613

The averag	e	monthly number of employees during th	e year was:
			2023	2022
			Number	Number
Charitable	activities		27	25
Administrative			3	4
Total			30	29
Employment		costs	2023	2022
				E
Wages and	salaries		257,268	258,986
Social security		costs	6,532	7,849
Other pension		costs	2,881	2,782
			266,681	269,617

Tangible fix	ed asset	s
			Freehold land	Fixtures,	Gym Motor vehicles		Total
			and buildings	fittings and	equipment
				equipment
				F
Cost
At 1 April 2022			956,449	83,312	83,263	34,857	1,157,881
Additions				10,486			10,486
At 31 March	2023		956,449	93,798	83,263	34,857	1,168,367
Depreciation	and impairment
At 1 April 2022			10,257	72,204	82,021	30,963	195,445
Depreciation	charged	in the year		6,711	312	1,947	8,970
At 31 March	2023		10,257	78,915	82,333	32,910	204,415
Carrying amount
At 31 March	2023		946,192	14,883	930	1,947	963,952
At 31 March	2022		946,192	11,108	1,242	3,894	962,436

Debtors
	2023	2022
Amounts falling due within one year:
Trade debtors	32,906	3,164
Other debtors		137
	32,906	3,301

13	Creditors: amounts	Creditors: amounts	falling	falling	due within one year	due within one year
									2023	2022
								Notes	E
	Other taxation and social security								693	1,137
	Deferred	income						14		6,567
	Other creditors									92
	Accruals	and deferred		income					4,772	3,355
									5,465	11,151
14	Deferred	income
									2023	2022
									F
	Other deferred income									6,567
	Deferred	income is	included		in the financial	statements	as follows:
									2023	2022
									E	E
	Deferred	income is included			within:
	Current liabilities									6,567
	Movements in the year:
	Deferred	income at	1 April 2022						6,567	5,000
	Released	from previous		periods					(6,567)	(5,000)
	Resources deferred		in the year							6,567
	Deferred	income at	31	March	2023					6,567

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Analysis	of	net assets	net assets	between	funds
				Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
					Funds	funds		Funds	funds
					2023	2023		2022	2022	2022
						E		E	E
Fund balances			at 31
March 2023		are
represented		by:
Tangible	assets				3,681	960,271	963,952	4,646	957,790	962,436
Current	assets/(liabilities)				90,966	119,584	210,550	116,307	80,380	196,687
					94,647	1,079,855	1,174,502	120,953	1,038,170	1,159,123