OpenCharities

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2022-06-30-accounts

Page
Trustees'
report
1-3
Statement
oftrustees'
responsibilities
Independent
examiner's
report
Statement offinancial activities
Balance sheet
Statement
ofcash flows
Notes to the financial statements

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Notes 2022
F
2022 2022
f
2021 2021 2021
E
Income from:
Donations
and
legacies 79,224 33,000 112,224 166,355 38,000 204,355
Charitable
activities
385,418 385,418 292,206 292,206
Investments 621 621 655 655
Total income 465,263 33,000 498,263 459,216 38,000 497,216
Costs of raising funds 4 270,621 8,241 278,862 268,136 1,871 270,007
Costs ofcharitable
activities 288,026 18,750 306,776 211,694 80,654 292,348
Total expenditure 558,647 26,991 585,638 479,830 82,525 562,355
Net (outgoing)/incoming
resources (93,384) 6,009 (87,375) 9,907 (75,046) (65,139)
Gross transfers between
funds 30,521 (30,521)
Net (expenditure)/income for
the year/
Net movement in funds (93,384) 6,009 (87,375) 9,907 (75,046) (65,139)
Fund balances at 1 July 2021 614,085 38,129 652,214 604,178 113,175 717,353
Fund balances at 30June
2022 520,701 44,138 564,839 614,085 38,129 652,214
2021l
Notes
Fixed assets
Tangible assets
investments
472,591
2
527,657
2
472,593 527,659
Current assets
Stocks
debtors
Cash at bank and in
hand 13,516
'i3,882
155,854
11,626
10,642
195,934
183,252 218302
Creditors: amounits falling due within
one year (91,006) (93,647)
Net current assets 92,246 124,555
Total assets less current liabiMes 564,839 652+14
Income funds
Restricted funds
Unrestricted
funds
44,138
520,701
38,129
614,085
564,839 652+14

2022 2021
Notes F E
Cash flows from operating activities
Cash absorbed
by operations
18 (39,517) (10,025)
Investing activities
Purchase oftangible
fixed assets
(1,184) (56,003)
Interest received 621 655
Net cash used
in investing
activities (563) (55,348)
Net cash used
in financing
activities
Net decrease
in cash and
cash equivalents (40,080) (65,373)
Cash and cash equivalents at beginning ofyear 195,934 261,307
Cash and cash equivalents at end of year 155,854 195,934

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
2022 2022 2022 2021 2021 2021
Z
Donations
and grants
79,224 33,000 112,224 141,512 38,000 179,512
Furlough
grants and
Bolton MBC Covid
support
grant
24,843 24,843
79,224 33,000 112,224 166,355 38,000 204,355
Donations
and grants
analysis:
Charity Aid Foundation 29,000 29,000
Ecostore Ltd 53,169 53,169 72,394 72,394
Emmaus
UK
23,000 23,000
Bolton's Fund 15,000 15,000
Beatrice Laing Trust 5,000 5,000
Suez R4GM Fund 10,000 10,000
The Albert Hunt Trust 10,000 10,000
Great Places Housing 3,000 3,000
Eric Wright Charitable
Trust 5,000 5,000
Sue Hodgkiss 5,000 5,000
Other 21,055 21,055 40,118 40,118
79,224 33,000 112,224 141,512 38,000 179,512

Total Total
2022 2021
Sales within charitable activities 334,918 241,706
Charitable rental income 50,500 50,500
385,418 292,206

2022 2021
Bank charges 1,086 1,220
Office and business supplies 2,921 3,135
Stock and other trading purchases 60,519 53,318
Advertising 11,783 17,080
Staff costs 107,572 78,831
Depreciation 30,418 31,006
Utilities and waste 9,047 7,147
Insurance 4,172 3,974
Motor and travel expenses 16,411 20,094
Accountancy, bookkeeping and payroll 2,678 3,079
Maintenance, repairs and renewals 24,541 37,295
Telephone 1,035 1,491
Miscellaneous 6,679 12,337
278,862 270,007
Analysis
by
fund type
Unrestricted funds 270,621 268,136
Restricted funds 8,241 1,871
278,862 270,007

2022 2021
E E
Staff costs 107,572 78,831
Depreciation and impairment 25,831 25,610
Bank charges 1,086 1,220
Companion expenses 115,862 129,625
Office and business supplies 2,921 3,135
Council tax 3,877 3,870
Utilities and waste 23,410 21,440
Maintenance, repairs and renewals 12,011 7,736
Telephone 1,035 1,492
Accountancy, bookkeeping and payroll 3,416 3,079
Miscellaneous 5,583 12,337
Insurance 4,172 3,973
306,776 292,348
Analysis
by
fund type
Unrestricted funds 288,026 211,694
Restricted funds 18,750 80,654
306,776 292,348

2022 2021
E F
Wages and salaries 201,758 144,992
Social security costs 13,088 9,527
Other pension costs 4,048 3,143
218,894 157,662
Tangible fixed asset s
Freehold
land
Leasehold Fixtures and Vehicles Total
and buildings improvements fittings
F E
Cost
At 1 July 2021 339,697 626,930 134,817 72,414 1,173,858
Additions 1,184 1,184
At 30June 2022 339,697 626,930 136,001 72,414 1,175,042
Depreciation
and impairment
At 1 July 2021 101,990 415,140 87,244 41,828 646,202
Depreciation
charged
in the year 6,294 34,004 11,363 4,588 56,249
At 30June 2022 108,284 449,144 98,607 46,416 702,451
Carrying
amount
At 30June 2022 231,413 177,786 37,394 25,998 472,591
At 30June 2021 237,707 211,789 47,573 30,588 527,657

Cost orvaluation
At1 July 2021 8 30June 2022
Carrying
amount
At 30June 2022
At 30June 2021

10 Stocks
2022 2021
E
Finished goods and goods for resale 13,516 11,626
11 Debtors
2022 2021
Amounts
falling due
within one year: E
Trade debtors 1,305
Other debtors 3,585 5,197
Prepayments and accrued income 10,297 4,140
13,882 10,642
12 Creditors: amounts falling due within one year
2022 2021
Other taxation and social security 4,053 2,598
Trade creditors 9,527 18,139
Amounts
owed to Ecostore Limited
55,609 56,182
Other creditors 878 658
Accruals and deferred income 20,939 16,070
91,006 93,647
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Analysis
o
f net asset s between
funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022
E
2021 2021f 2021
Fund balances are
represented by:
Tangible assets 434,043 38,548 472,591 489,528 38,129 527,657
Investments 2 2 2 2
Net current assets 86,656 5,590 92,246 124,555 124,555
520,701 44,138 564,839 614,085 38,129 652,214

The charity has taken advantage
of the exemption
has not disclosed transactions
with any wholly owned
The charity has taken advantage
of the exemption
has not disclosed transactions
with any wholly owned
The charity has taken advantage
of the exemption
has not disclosed transactions
with any wholly owned
The charity has taken advantage
of the exemption
has not disclosed transactions
with any wholly owned
The charity has taken advantage
of the exemption
has not disclosed transactions
with any wholly owned
available
in
subsidiary
available
in
subsidiary
available
in
subsidiary
FRS8 "Related party disclosures"
undertaking.
FRS8 "Related party disclosures"
undertaking.
whereby
it
Cash generated
from
operations 2022 2021
E
Deficit for the year (87,375) (65,139)
Adjustments
for:
Investment
income recognised
in statement
offinancial activities (621) (655)
Depreciation
and impairment
oftangible
fixed assets 56,249 56,616
Movements
in working
capital:
(Increase)
in stocks
(1,890) (2,494)
(Increase)/decrease
in
debtors (3,239) 13,598
(Decrease)
in creditors
(2,641) (11,951)
Cash absorbed
by operations
(39,517) (10,025)