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2021-08-31-accounts

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] AUGUST 2021

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2021

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] August 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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) (effective 1[st] January 2015).

DIRECTORS AND TRUSTEES

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees serving during the year and since the year end were as follows:

Key Management Personnel: Trustees and Directors

Mrs. S.P. Walton Mr. C.B. Mills Mrs. A.M. Xiourouppa Mr. M.G. Withenshaw Mr. P. Lewis Mr. M.D. Read Mr. R.P.B. Walton

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organisation is a charitable company limited by shares, incorporated on 13[th] August 1998 and registered as a charity on 24[th] February 2000. 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.

Trustee Recruitment, Appointment, Induction and Training

Any trustee vacancies will be reported at the Annual General Meeting, inviting applicants to apply and any vacancies arising between Annual General Meetings will be advertised to the members.

All applicants go through a selection process with existing trustees.

All trustees receive training organised internally.

Organisation

The administration of the charity is carried out by the trustees who are responsible for the strategic direction and policy of the charity and all related decisions. Trustees meet on a quarterly basis to discuss the operations of the charity. During these meetings aims, objectives and activities are reviewed, ensuring the charity remains focused on its stated purpose, as set out in the objects contained in the charity’s Memorandum and Articles of Association.

One of the trustees receives remuneration from his work with the charity, see note 8 to the financial statements. No other trustee receives remuneration or other benefit from their work with the charity.

All remunerations are set by the Board of Trustees and reviewed annually.

OBJECTS

The object of the charity is to provide a therapeutic workshop facility enabling adults with special needs to experience the world of work in a controlled and supportive environment.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

REVIEW OF ACTIVITIES, PLANS AND FUTURE COMMITMENTS

As with many businesses and charities the financial year 2020-2021 has proved to be another challenging one, as a direct result of the continuing Coronavirus pandemic.

Whilst the charity has managed to stay operational, through staff undertaking flexible furlough, we had to close our doors to service users for the months of January and February, due to dealing with vulnerable adults. Upon reopening our doors in March 2021 the service operated at reduced capacity, due to the requirement to social distance, which had a direct impact on funding levels. As restrictions began to be eased we were able to open up to more service users, steadily rising to our current level of 20, which management & Trustees deem to be maximum capacity under current circumstances.

We currently employ 7 staff, comprising of our Manager, Supervisor, 3 full time workshop assistants and 2 part time assistants. In addition we have a bank of 3 Volunteers who offer support as and when required, covering periods of staff leave and sickness. As previously reported, all staff were placed on flexible furlough during January & February, attending on average 3 days per week (part time staff, 2 days). This enabled the charity to retain contact with customers and fulfil any orders received during the closedown period.

Since the service has returned to full operation work throughput has been good, with our loyal customers demonstrating support for the workshop by outsourcing tasks for service users to complete. Whilst the charity shows a loss for the second year running it is hoped, without further interruptions to the service, that pre pandemic levels of income will now be attained, placing the charity on a more sustainable footing.

The lease on the current property expired at the end of December 2021. However, negotiations have already taken place with the landlord and a new three year term has been granted and finalised through our appointed solicitor. This extension of the lease on the current building has offered some stability in what has been a turbulent 18 months for everyone.

Trustees, who have continued to meet on a quarterly basis via zoom calls until recently, are satisfied that the charity’s achievements during 2020-2021 are consistent with the objectives set and continues to offer a worthwhile and unique service to those in the locality with special needs/learning difficulties.

DELIVERY OF PUBLIC BENEFIT

The public have benefitted from the activities provided by the charity, through:-

In shaping our objectives and planning our activities for the year, the trustees have considered the Charity Commission’s guidance on public benefit.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

REGISTERED CHARITY NUMBER 1079534

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

FINANCIAL REVIEW

Net Outgoing Resources

During the year the charity had net outgoing resources of £35,685 ( 2020: £10,982) from all its activities. Income from donations and grants during the year totalled £11,346 (2020: £13,075) .

The main source of incoming resources was Trading Income which totalled £170,171 ( 2020: £186,328 ). This income source supports the key objectives of the charity and the main outgoing resources related to Charitable Activities which totalled £209,866 ( 2020: £204,337 ). Within Charitable Activities the main item of cost was Staff Costs of £154,643 ( 2020: £148,553 ).

Fixed Assets

The net book value of fixed assets of the charity is £2,887 (2020: £3,207) being £2,886 for Plant and Machinery and £1 for Motor Vehicles.

Fixed asset additions during the year totalled £Nil (2020: £Nil) .

Details of fixed assets are shown at note 9.

RISK MANAGEMENT

The trustees have a risk management strategy which comprises:

In the current climate the trustees consider the financial sustainability of the charity to be secure, based on those accessing the service being able to continue to purchase their placement through the Government’s ‘Direct Payment’ scheme as part of their assessed care needs package.

Attention has also been focussed on non-financial risks arising from fire and health and safety. These risks are managed by having robust policies and procedures in place and up to date, and regular awareness training for staff working in these operational areas.

RESERVES POLICY AND GOING CONCERN

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure and at the year end total funds totalled £327,739 ( 2020: £363,424 ) comprising entirely unrestricted funds. The charity has no restricted fund balances in either the current or previous years. At the year end cash at bank totalled £321,387 ( 2020: £350,824 ). The trustees consider that the level of reserves as at 31[st] August 2021 is satisfactory given the charity’s circumstances.

The charity had no reserves with a negative balance at the year end.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, the surplus or deficit of the charity for the period, its assets and liabilities at the end of the period and clearly distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:-

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and therefore for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In determining how amounts are presented within items in the Statement of Financial Activities and Balance Sheet, the trustees must have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Office Quakers Coppice,
Crewe Gates Farm Industrial Estate,
Crewe,
Cheshire.
CW1 6FA
Accountants Hardwickes,
Etruria Old Road,
Stoke-on-Trent,
Staffordshire.
ST1 5PE
Bankers Barclays Bank Plc,
38 Market Street,
Crewe,
Cheshire.
CW1 2ET
Solicitors Butcher & Barlow LLP,
31 Middlewich Road,
Sandbach.
CW11 1HW
By order of the Board of Trustees
C.B. Mills
………................................ Trustee

22[nd] February, 2022

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

I report on the attached accounts of the charity for the year ended 31[st] August 2021.

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 in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My 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 the 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 my examination, no matters have come to my attention which give me cause to believe that, in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

REGISTERED CHARITY NUMBER 1079534

REGISTERED COMPANY NUMBER 03615414

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED (CONTINUED)

USE OF THIS REPORT

This report is made solely to the Trustees of Supported Community Business (Special Needs) Limited as a body in accordance with the terms of the engagement letter dated 24[th] October, 2011. The Independent Examination work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for the Independent Examination work, for this report, or for the opinions I have formed.

D.R. Shaw Bsc., F.C.A

Hardwickes, Etruria Old Road, Stoke-on-Trent, Staffordshire. ST1 5PE

22[nd] February, 2022

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31[st] AUGUST 2021

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds:-
Voluntary Income:-
Donations
2
Investment Income and Interest
3
Incoming Resources from Charitable Activities:-
Trading Income
Fund Raising
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable Activities
4
Support Costs
4
TOTAL RESOURCES EXPENDED
NET OUTGOING RESOURCES FOR THE
YEAR BEING NET MOVEMENTS IN FUNDS
FOR THE YEAR
6
Reconciliation of Funds
Total Funds at 1stSeptember 2020/2019
TOTAL FUNDS AT 31st AUGUST 2021/2020		 Unrestricted
Funds
2021
£
11,346
118
170,171
-
181,635
209,866
7,454
217,320
(35,685)
363,424
327,739		 Restricted
Funds
2021
£

-
-
-
-

-
-
-
-
-
-
-		 Restricted
Funds
2021
£

-
-
-
-

-
-
-
-
-
-
-		 Restricted
Funds
2021
£

-
-
-
-

-
-
-
-
-
-
-		 Restricted
Funds
2021
£

-
-
-
-

-
-
-
-
-
-
-		 Total
Funds
2021
£

11,346
118
170,171
-

181,635
209,866
7,454
217,320
(35,685)
363,424
327,739		 Total
Funds
2020
£
13,075
915
186,328
-
200,318
204,337
6,963
211,300
(10,982)
374,406
363,424




The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The attached notes form part of these accounts.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED Charity Number 1079534 Company Number 03615414 (England & Wales)

BALANCE SHEET AS AT 31[st] AUGUST 2021

FIXED ASSETS
Tangible Fixed Assets
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
CREDITORS:Amounts Falling Due
Within One Year
NET CURRENT ASSETS
NET ASSETS
CAPITAL AND RESERVES
Called-up Share Capital
Unrestricted Funds
TOTAL FUNDS		 Notes


9
10
11

12		 2021
£

11,135
321,387
332,522
(7,570)		 £

2,887
324,952
327,839
100
327,739
327,839		 2020
£

15,575
350,824
366,399
(6,082)		 £
3,207
360,317
363,524
100
363,424
363,524

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006.

For the financial year ended 31[st ] August, 2021 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies and the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board of Trustees on 22[nd] February, 2022 and signed on its behalf by

C.B. Mills ) ) Directors M.G. Withenshaw )

The attached notes form part of these accounts.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021

1. ACCOUNTING POLICIES

The principal accounting policies adopted in the preparation of the financial statements are as follows:

a) 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 (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Supported Community Business (Special Needs) Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy note.

The financial statements cover Supported Community Business (Special Needs) Limited as an individual company. Supported Community Business (Special Needs) Limited is incorporated in England and Wales. The financial statements are presented in Sterling (£) and have been rounded to the nearest pound.

b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS102 and the Charities SORP FRS 102 the restatement of comparative items was required.

c) Preparation of the accounts on a Going Concern Basis

The trustees are of the view that there are no material uncertainties about the charity’s ability to continue as a going concern.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations and revenue grants are credited to the Statement of Financial Activities on a receivable basis. Capital grants are shown as deferred income and credited to the Statement of Financial Activities over the same depreciation periods as the assets to which they relate.

Income received in advance of a service is deferred until the criteria for income recognition are met.

e) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f) Fund Accounting

Unrestricted funds are donations and other 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, and where appropriate, a fair allocation of the depreciation charge.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

g)

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h)

Allocation of Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s activities. The bases on which support costs have been allocated are set out in note 5.

i) Operating Leases

Rentals under operating leases are charged to the Statement of Financial Activities as they fall due.

j)

Fixed Assets and Depreciation

Expenditure is capitalised as Fixed Assets in accordance with current accounting principles. Tangible fixed assets are depreciated at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life at the following annual rates:-

k)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l)

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and balances in bank current accounts and bank deposit accounts.

m)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

n) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS

The Football Association
(nominated by Crewe
Alexandra Football Club)
Rotary Club Crewe
Local Authority Grant
Rotary Club Crewe & Nantwich Weaver
Donations via Target 101
Donations via Just Giving
Donations via The Giving
Machine
Donations via Giving Lottery
Police Commisioner
HMRC Gift Aid
Christmas Party Donation
Other Donations		 Unrestricted
Funds
2021
£
1,000
100
2,500
-
592
666
52
780
1,000
362
300
3,994
11,346		 Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2021
2020
£
£
1,000
-
100
250
2,500
7,500
-
-
592
472
666
1,142
52
55
780
712
1,000
-
362
828
300
250
3,994
11,346
1,866
13,075
  1. INVESTMENT INCOME AND INTEREST

Investment income of £118 (2020: £915) comprises interest on cash deposits with UK banks.

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

4. RESOURCES EXPENDED

. RESOURCES EXPENDED

Charitable Activities
Staff Costs (Note 7)
Staff Pensions (Note 7)
Rent and Rates
Heat and Light
Insurance
Repairs and Renewals
Telephone
Printing, Postage and Stationery
Motor Expenses
Advertising
Sundry Expenses
Professional Fees
Depreciation
Health and Safety
Support Costs
Staff Costs (Note 7)
Staff Pensions (Note 7)
Accountancy and Bookkeeping		 Unrestricted
Funds
2021
£

154,643
13,700
20,142
3,110
4,152
2,677
1,571
460
1,575
-
3,285
3,879
320
352
209,866
4,469
245
2,740
7,454		 Restricted
Funds

2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2021
2020
£
£
154,643
148,553
13,700
14,371
20,142
20,147
3,110
1,925
4,152
4,152
2,677
1,874
1,571
1,018
460
876
1,575
1,858
-
-
3,285
3,629
3,879
4,509
320
350
352
209,866
1,075
204,337
4,469
4,582
245
246
2,740
7,454
2,135
6,963

1

2

204,337
4,582
246
2,135
6,963

5. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Refer to the table below for the basis for appointment and the analysis of support and governance costs.

Analysis of support and governance costs


.		 General
Support
Governance
Function
Charitable Activities
£
£

Staff Costs
2,681
1,788
Staff Pensions
147
98
Accountancy Services and
Independent Examination
860
1,880
3,688
3,766
NET INCOMING RESOURCES FOR THE YEAR
The net incoming resources are stated after charging:
Depreciation
Accountancy
Independent Examination		 Total
£
4,469
245
2,740
7,454		 Basis of Apportionment Basis of Apportionment Basis of Apportionment


2021

£
320
1,600
1,140
2020
£
350
1,015
1,120

6. NET INCOMING RESOURCES FOR THE YEAR

Depreciation Accountancy Independent Examination

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

7. STAFF COSTS AND NUMBERS


Salaries and Wages
Staff Pensions
Social Security Costs		 2021
£
150,761

13,945
8,351
173,057
 2020
£
143,976
14,617
9,159		 2020

167,752

No employee received emoluments of more than £60,000.

Key Management Personnel Remuneration during the year was £44,692 ( 2020: £45,819 ).

The average monthly headcount (including part time staff) was 7 staff (2020: 7 staff) .

The charity operates a defined contribution pension scheme, the assets of which are held separately from those of the charity in an independently administered fund. The pension charge represents contributions due from the charity.

8. DIRECTORS' EMOLUMENTS

9.

DIRECTORS' EMOLUMENTS
Aggregate emoluments
TANGIBLE FIXED ASSETS
Cost

At 1stSeptember 2020
At 31stAugust 2021
Depreciation
At 1stSeptember 2020

Charge in the year

At 31stAugust 2021
Net Book Values
At 31stAugust 2021
At 31stAugust 2020		 Plant and
Machinery
£
9,022
__
9,022
5,816
320
__
6,136
2,886
3,206		 2021

£
47,143

Motor Vehicles
£

16,826
___
16,826		 2020
£
48,283
Total
£
25,848
_
25,848


5,816
320
___
6,136		 16,825
-
___
16,825		 22,641
320
_
22,961
2,886 1 2,887
3,206 1 3,207

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

10. DEBTORS

10. DEBTORS
11.
12.

Trade Debtors
Prepayments
CREDITORS:Amounts Falling Due Within One Year

Trade Creditors
Taxation and Social Security
Accruals
CALLED-UP SHARE CAPITAL

Equity Shares:-
Called-up, Allotted and Fully Paid:-
100 Ordinary Shares of £1 each		 2021

£

9,468
1,667
11,135
£
1,237
3,293
3,040
7,570
2021

£
100		 2020
£
13,908
1,667
15,575
£
-
3,678
2,404
6,082
2020
£
100


13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Fixed Assets
Current Assets
Current Liabilities

14.
MOVEMENT IN FUNDS		 General Funds
£
2,887
332,522
(7,570)
327,839		 Restricted Funds
£
-
-
-
-		 Total Funds
£
2,887
332,522
(7,570)
327,839		 Total Funds
£
2,887
332,522
(7,570)
327,839		 Total Funds
£
2,887
332,522
(7,570)
327,839
£
2,887
332,522
(7,570)

327,839
TOTAL RESTRICTED FUNDS
Unrestricted Funds
General funds
TOTAL UNRESTRICTED FUNDS
TOTAL FUNDS		 At 1st
September
2020
£
-
363,424
363,424
363,424		 Incoming
Resources
£
-
181,635
181,635
181,635		 Outgoing
Resources
£
-
(217,320)
(217,320)
(217,320)		 At 31st
August 2021		 At 31st
August 2021		 At 31st At 31st
2021

£
-
327,739
327,739
327,739

SUPPORTED COMMUNITY BUSINESS (SPECIAL NEEDS) LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] AUGUST 2021 (CONTINUED)

15. FUTURE FINANCIAL COMMITMENTS

Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:-


Not later than one year
Later than one year and not later than five years		 2021
£
21,500
49,500		 2020
£
20,000
5,000

The charity is controlled by C. B. Mills

  1. CONTROLLING PARTY