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2021-06-30-accounts

Page
Trustees'
report
1-4
Statement oftrustees' responsibilities
Independent
examiner's
report
Statement
offinancial
activities
Balance sheet
Statement ofcash flows
Notes to the financial statements 10-19

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2020 2020 2020
Notes E E
Income
Donations
and legacies
166,355 38,000 204,355 156,949 131,620 288,569
Charitable
activities
292,206 292,206 301,966 301,966
Investments 655 655 559 559
Total income 459,216 38,000 497,216 459,474 131,620 591,094
~Ex endi
rrre
Costs of raising funds 268,136 1,871 270,007 241,907 21,186 263,093
Costs ofcharitable
activities 211,694 80,654 292,348 267,313 11,223 278,536
Total expenditure 479,830 82,525 562,355 509,220 32,409 541,629
Net (outgoing)/
incoming
resources
before transfers
(20,614) (44,525) (65,139) (49,746) 99,211 49,465
Gross transfers
between
funds
30,521 (30,521) 14 (14)
Net income/(expenditure)
for the year/
Net movement in funds 9,907 (75,046) (65,139) (49,732) 99,197 49,465
Fund balances at 1 July
2020
604,178 113,175 717,353 653,910 13,978 667,888
Fund balances at 30
June 2021 614,085 38,129 652,214 604,178 113,175 717,353

2021 2020
Notes
Fixed assets
Tangible assets
investments
527,657
2
528,270
2
527,659 528,272
Current assets
Stocks
Debtors
Cash at bank and in
hand 10
11
11,626
10,642
195,934
9,132
24,240
261,307
Creditors: amounts falling due within 218,202 294,679
one year 12 (93,647) (105,598)
Net current assets 124,555 189,081
Total assets less current liabilities 652+14 717,353
Income funds
Resbicted funds
Unrestricted
funds
13 38,129
614,085
113,175
604,178
652+14 717,353

2021 2020
Notes
Cash flows from operating activities
Cash (absorbed by)/generated from 18
operations (10,025) 100,924
Investing activities
Purchase oftangible
fixed
assets (56,003) (55,760)
Interest received 655 559
Net cash used in investing activities (55,348) (55,201)
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents (65,373) 45,723
Cash and cash equivalents at beginning ofyear 261,307 215,584
Cash and cash equivalents at end of year 195,934 261,307

Freehold
land and buildings
2% straight
line
Leasehold
improvements
5% straight
line
Fixtures and fittings 10%straight
line
Vehicles 25% reducing
balance
Office equipment 33%reducing
balance

Unrestricted Restricted Total Unrestricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
2021
F
2021 2021
f
2020
f
2020 2020
Donations
and grants
141,512 38,000 179,512 129,667 131,620 261,287
Furlough
grants
and
Bolton MBC Covid
support
grant
24,843 24,843 27,282 27,282
166,355 38,000 204,355 156,949 131,620 288,569
Donations
and
grants
analysis:
Charity Aid Foundation 29,000 29,000
Ecostore Ltd 72,394 72,394 74,149 74,149
Emmaus
UK
23,000 23,000
Bolton's Fund 15,000 15,000
The National Lottery 69,850 69,850
William
Hare
Ltd 10,000 10,000
Albert Hunt 10,000 10,000
Garfield Weston 8,000 8,000
Clothworkers Foundation 17,600 17,600
Homeless
Link
33,670 33,670
Other 40,118 40,118 35,518 2,500 38,018
141,512 38,000 179,512 129,667 131,620 261,287

Total Total
2021 2020
Sales within charitable activities 241,706 251,466
Charitable rental income 50,500 50,500
292,206 301,966

2021 2020
Bank charges
Office and business
supplies
Stock and other trading purchases
1,220
3,135
53,318
1,040
3,064
44,281
Advertising
Staff costs
17,080
78,831
28,035
70,747
Depreciation 31,006 30,498
Utilities and waste 7,147 10,533
Insurance
Motor and travel expenses
3,974
20,094
3,703
22,921
Accountancy,
bookkeeping
Maintenance,
repairs and
and payroll
renewals
3,079
37,295
3,542
36,167
Telephone
Miscellaneous
1,491
12,337
1,299
7,263
270,007 263,093
Analysis
by fund type
Unrestricted
funds
268,136 241,907
Restricted funds 1,871 21,186
270,007 263,093

2021f 2020
Staff costs 78,831 70,749
Depreciation and impairment 25,610 25,967
Bank charges 1,220 1,040
Companion expenses 129,625 114,068
Office and business
supplies
3,135 3,064
Council tax 3,870 3,749
Utilities and waste 21,440 31,601
Maintenance, repairs and renewals 7,736 12,488
Telephone 1,492 1,300
Accountancy, bookkeeping and payroll 3,079 3,542
Miscellaneous 12,337 7,264
Insurance 3,973 3,704
292 348 278 536
Analysis
by
Unrestricted
fund type
funds
211,694 267,313
Restricted
funds
80,654 11,223
292 348 278 536

2021 2020
Wages
Social
Other
and salaries
security costs
pension costs
144,992
9,527
3,143
129,841
9,019
2,636
157,662 141,496
Tangible fixed asset s
Freehold
land
Leasehold Fixtures and Vehicles Total
and buildings improvements fittings
Cost
At 1 July 2020 339,697 581,126 124,618 72,414 1,117,855
Additions 45,804 10,199 56,003
At 30June 2021 339,697 626,930 134,817 72,414 1,173,858
Depreciation
and impairment
At 1 July 2020 95,696 383,764 73,695 36,430 589,585
Depreciation
charged
in the year 6,294 31,377 13,549 5,396 56,616
At 30June 2021 101,990 415,141 87,244 41,826 646,201
Carrying
amount
At 30June 2021 237,707 211,789 47,573 30,588 527,657
At 30June 2020 244,001 197,362 50,923 35,984 528,270

Cost or valuation
At 1 July 2020 8 30June 2021
Carrying amount
At 30June 2021

10 Stocks
2021 2020
Finished goods and goods for resale 11,626 9,132
11 Debtors
2021 2020
Amounts
falling due
within one year:
Trade debtors 1,305 5,534
Other debtors 5,197 2,691
Prepayments and accrued income 4,140 16,015
10,642 24,240
12 Creditors: amounts falling due within one year
2021 2020
Other taxation and social security 2,598 1,308
Trade creditors 18,139 17,990
Amounts
owed
to Ecostore Limited 56,182 75,688
Other creditors 658 578
Accruals and deferred income 16,070 10,034
93,647 105,598
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Cash generated
from
operations 2021 2020
(Deficit)/surpus
for the
year (65,139) 49,465
Adjustments
for:
Investment
income recognised
in
statement offinancial activities (655) (559)
Depreciation
and impairment
oftangible
fixed assets 56,616 56,465
Movements
in working
capital:
(Increase)/decrease
in
stocks (2,494) 1,695
Decrease/(increase)
in
debtors 13,598 (8,652)
(Decrease)/increase
in
creditors (11,951) 2,510
Cash (absorbed
by)/generated
from operations (10,025) 100,924

2021f 2020
Income
Donations
and grants
Sales revenue
Interest receivable
131,961
241,706
655
214,420
251,466
559
Housing
benefit receivable
104,589 123,795
478,911 590,240
Expenditure
Staff costs
Purchases
157,662
53,318
141,496
44,281
Advertising
and publicity
17,080 28,035
Depreciation
Bank charges
56,616
2,440
56,465
2,080
Companion
expenses
129,625 114,068
Office and business supplies 6,270 6,128
Council tax 3,870 3,749
Utilities and waste 28,587 42,134
Motor and travel 20,094 22,921
Maintenance,
repairs and renewals
45,031 48,655
Telephone 2,983 2,599
Accountancy,
bookkeeping,
payroll 7,078 7,985
Miscellaneous 24,674 14,527
Insurance 7,947 7,407
563,275 542,530
(Deficit) Isurplus for the year across all funds (84,364) 47,710
Consolidated
total funds brought
forward 789,747 742,037
Consolidated
total
funds carried forward 705,383 789,747