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|Reference and Administrative
Details|Reference and Administrative
Details||
|---|---|---|
|Trustees' Report||2to6|
|Statement ofTrustees'|Responsibilities||
|Independent
Auditors'|Report|8to11|
|Statement ofFinancial|Activities|12to 13|
|Balance Sheet||14|
|Statement ofCash Flows||15|
|Notes to the Financial|Statements|16to 31|
##
||||Parchment
Trust|Parchment
Trust|Parchment
Trust|||
|---|---|---|---|---|---|---|---|
||||Reference and Administrative|||Details||
|Trustees|||J A Hassell|||||
||||D M Walker|||||
||||KTWalker|||||
||||A D Phillips|||||
||||SParsons|||||
|Secretary|||J A Hassell|||||
|Principal|Office||Ore Place Farm|||||
||||The Ridge|||||
||||Hastings|||||
||||East Sussex|||||
||||TN34 2RA|||||
|Registered|Office||Ore Place Farm|||||
||||The Ridge|||||
||||Hastings|||||
||||East Sussex|||||
||||TN34 2RA|||||
||||The charity is incorporated||in England||and Wales.|
|Company|Registration|Number|3920430|||||
|Cbarity Registration||Number|1081148|||||
|Solicitors|||Lawson Lewis Blakers|||||
||||ll Hyde Gardens|||||
||||Eastbourne|||||
||||BN21 4PP|||||
|Bankers|||National
Westminster|Bank|pic|||
||||Havel ock Road|||||
||||Hastings|||||
||||East Sussex|||||
||||TN34 1BE|||||
|Auditor|||Manningtons|||||
||||Statutory
Aud&tor|||||
||||39High Street|||||
||||Battle|||||
||||East Sussex|||||
||||TN33 OEE|||||
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|||and Los|ses)|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
|||Note|fundsf|funds|2022|
|Income and Endowments|from:|||||
|Donations
and legacies|||10,016|25,306|35,322|
|Charitable
activities|||2,417,880||2,417,880|
|Other trading activities|||4,200||4,200|
|Investment
income|||804||804|
|Total income|||2,432,900|25,306|2,458,206|
|Expenditure
on:||||||
|Raising funds
Charitable
activities|||(674)
(2,339,822)|~34,670|(674)
(2,374,492)|
|Total expenditure|||(2,340,496|34,670)|(2,375,166)|
|Net income/(expenditure)
Transfers between
funds|||92,404
~(1,386|(9,364)
1,386|83,040|
|Net movement
in funds|||91,018|(7,978)|83,040|
|Reconciliation offunds||||||
|Total funds brought
forward|||1,189,643|505,340|1,694,983|
|Total funds carried forward||20|1,280,661|497/62|1,778,023|
##
##
||||||Total|
|---|---|---|---|---|---|
|||Note|Unrestricted|Restricted|2021f|
|Income and Endowments|from:|||||
|Donations
and legacies|||248,558|5,000|253,558|
|Charitable
activities|||1,887,222||1,887,222|
|Investment
income|||368||368|
|Total income|||2,136,148|5,000|2,141,148|
|Expenditure
on:||||||
|Charitable
activities
Total expenditure
Net income/(expenditure)|||(2,116,787)
~(2,1(6,787
(9,361|(11,601)
~11,601
~(6,60(|2,128,388)
(2,(28/88
12,760|
|Net movement
in funds|||19,361|(6,601)|12,760|
|Reconciliation offunds||||||
|Total funds brought
forward|||1,170,282|511,941|1,682,223|
|Total funds carried forward||20|1,189,643|505,340|1,694,983|
##
##
||(Registration
number:
Balance Sheet as at31|3920430)
July 2022|||
|---|---|---|---|---|
||||2022|2021|
|||Note|||
|Fixed assets|||||
|Tangible assets||13|1,246,994|1,197,639|
|Current assets|||||
|Debtors||14|234,544|228,609|
|Cash at bank and in hand|||529,241|530,071|
||||763,785|758,680|
|Creditors: Amounts|falling due within one year|15|(99,991)|113,550)|
|Net current assets|||663,794|645,130|
|Total assets less current liabilities|||1,910,788|1,842,769|
|Creditors: Amounts|falling due aAer more than one year|16|(132,765)|(147,786)|
|Net assets|||1,778,023|1,694,983|
|Funds ofthe charity:|||||
|Restricted income funds|||||
|Restricted
funds||20|497,362|505,340|
|Unrestricted
income|funds||||
|Unrestricted
funds|||1,280,661|1,189,643|
|Total funds||20|1,778,023|1,694,983|
##
##
|Statement ofCash|Flows for the|Year|Ended|31July 2022||
|---|---|---|---|---|---|
||||Note|2022|2021f|
|Cash flows from operating
activities||||||
|Net cash income||||83,040|12,760|
|Adjustments
to cash flows from non-cash|items|||||
|Depreciation||||98,583|76,290|
|Investment
income||||(804)|(368)|
|Profit/ (Loss) on disposal offixed assets held|for the charity's|own||||
|Ilse||||(3,027)|2,632|
|||||177,792|91,314|
|Working capital adjustments||||||
|(Increase)/decrease
in debtors|||14|(5,935)|56,001|
|(Decrease)/increase
in creditors|||15|18,661)|45,138|
|Net cash flows from operating
activities||||153,196|192,453|
|Cash flows from investing
activities||||||
|Interest receivable
and similar income|||6|804|368|
|Purchase oftangible fixed assets|||13|(157,112)|(126,026)|
|Sale oftangible fixed assets||||12,202|8,937|
|Net cash flows from investing
activities||||144,106)|116,721|
|Cash flows from financing
activities||||||
|Repayment ofloans and borrowings|||15|(7,770)|(7,284)|
|Repayment ofcapital element offinance leases and HP contracts|||17|2,150|46,845|
|Net cash flows &om financing
activities||||9,920)|39,561|
|Net (decrease)/increase
in cash and cash equivalents||||(830)|115,293|
|Cash and cash equivalents
at I August||||530,071|414,778|
|Cash and cash equivalents
at 31July||||529,241|530,071|
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|||||Unrestricted||||
|---|---|---|---|---|---|---|---|
|||||funds|Restricted|Total|Total|
|||||General|funds|2022|2021|
|Donations
and legacies;||||||||
|Donations|from|companies,|trusts|||||
|and similar|proceeds||||||5,000|
|Donations|from|individuals||9,759|3,956|13,715|6,439|
|Grants, including||capital grants;||||||
|Government|grants|||257||257|200,980|
|Grants from other agencies|||||21,350|21/50|41,139|
|||||10,016|25,306|35,322|253,558|
##
|||Unrestricted|||
|---|---|---|---|---|
|||funds|Total|Total|
|||General|2022|2021|
|Occupational|and day care services|2,188,464|2,188,464|1,854,650|
|Sale ofgoods||229,416|229,416|32,572|
|||2,417,880|2,417,880|1,887,222|
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||||Unrestricted||||
|---|---|---|---|---|---|---|
||||funds|Restricted|Total|Total|
||||General|funds|2022|2021|
|||Note|||||
|Occupational|and day||||||
|care services|||481.840|6,879|488,719|447,129|
|Depreciation,|||||||
|amortisation|and||||||
|other similar|costs||88,290|13,320|101,610|73,657|
|Staffcosts|||1,761,136|14,471|1,775,607|1,599,532|
|Governance|costs||8,556||8,556|8,070|
||||2,339,822|34,670|2,374,492|2,128,388|
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|Governance
cost|s|||||
|---|---|---|---|---|---|
||||Unrestricted|||
||||funds|Total|Total|
||||General|2022|2021|
|Audit fees||||||
|Audit ofthe financial||statements|5,300|5,300|4,800|
|Other fees paid|to auditors||2,591|2,591|2,373|
|Other governance|costs||665|665|897|
||||8,556|8,556|8,070|
##
|9
Net incoming/outgoing
resources
Net incoming
resources for the year include:||||
|---|---|---|---|
|||2022|2021|
|||f,||
|Audit fees||5,300|4,800|
|(Profit}/Loss on disposal of fixed assets held for the charity's|own use|3,027|(2,632)|
|Depreciation offixed assets||83,198|76,289|
##
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##
|||2022|2021|
|---|---|---|---|
|Staffcosts during|the year were:|||
|Wages and salaries||1,632,707|1,483,998|
|Social security costs||116,274|92,556|
|Pension costs||26,626|22,978|
|||1,775,607|1,599,532|
|the year expre|
ssed as full time equivalents
was as follows:|||||
|---|---|---|---|---|---|
|||2022||2021||
|||No||No||
|Occupational|and daycare services||101||96|
|Administration|and support||2||2|
||||103||98|
##
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|13 Tangible fixed assets|||||
|---|---|---|---|---|
||Land and|Furniture
and|||
||buildings
f|equipment
f|Motor vebicles|Total|
|Cost|||||
|At 1 August 2021|1,146,382|194,351|401 491|1 742224|
|Additions|28,920|29,852|98,340|157,112|
|Disposals||5,772)|||
|At 31 July 2022|1,175,302|218,431|481,043|1,874,776|
|Depreciation|||||
|At
1 August 2021|196,729|124,888|222,967|544,584|
|Charge for the year|20,420|19,072|59,091|98,583|
|Eliminated
on disposals||4,513)|||
|At 31 July 2022|217,149|139,447|271,186|627,782|
|Net book value|||||
|At 31 July 2022|958,153|78,984|209,867|1,246,994|
|At 31 July 2021|949,653|69,463|178,524|1,197,640|
|14 Debtors|||||
||||2022|2021f|
|Trade debtors|||139,412|115,157|
|Prepayments|||24,771|20,722|
|Accrued income|||67,797|91,776|
|Other debtors|||2,564|954|
||||234,544|228,609|
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|15 Creditors:|amounts
falling due within one year|||
|---|---|---|---|
|||2022|2021|
|Bank loans||8,201|7,713|
|Trade creditors||12,348|17,139|
|Hire purchase|and finance leases|16,597|11,984|
|Other taxation|and social security|29,478|16,009|
|Other creditors||24,323|54,196|
|Accruals||9,044|6,509|
|||99,991|113,550|
##
|16 Creditors:||amounts
falling due after|one yea|r|||
|---|---|---|---|---|---|---|
||||||2022f|2021|
|Bank loans|||||104,667|112,925|
|Hire purchase|and finance leases||||28,098|34,861|
||||||132,765|147,786|
|Included
in the||creditors are the following|amounts|due after more than five years:|||
||||||2022|2021|
|After more than||five years by instalments|||65,739|75,441|
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|Total future minimum
lease payments
under non-cancell|able
operating
leases are as follows:||
|---|---|---|
||2022|2021|
|Land and buildings|||
|Within one year|22,917|22,917|
|Between one and five years|11,457|34,374|
||34,374|57,291|
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|20 Funds||||||
|---|---|---|---|---|---|
||Balance at 1|Incoming|Resources||Balance at|
||August 2021|resources|expended|Transfers|31July 2022|
|||K|K|||
|Unrestricted||||||
|Generel||||||
|General
fund|1,189,643|2,432,900|(2,340,496)|(1,386)|1,280,661|
|Restricted||||||
|Acquisition
fund|153,675||(2,340)||151,335|
|New trailer|16||||16|
|SEIFProject|333,860||(7,859)||326,001|
|Foreshore Trust grant|290||(32)||258|
|BIFFAgrant - Timber sheds|8,403||(840)||7,563|
|Theaklen
drive kitchen|500||||500|
|Shaded area (FG)|96||(110)|455|441|
|Outside work|3,000||||3,000|
|Woodworking
equipment|500||||500|
|The Friary - Till|5,000||(1,460)|840|4,380|
|The Percy Bilton Charity-||||||
|Supported
employment||||||
|pfoJect
ESCC grant||3,956
21,350|(679)
~21,3501|91|3,368|
|Total restricted|505,340|25,306|(34,670)|1,386|497,362|
|Total funds||||||
##
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##
|Notes to the Fina|ncial Statements
f|or the Year En|ded 31July 20|22|
|---|---|---|---|---|
||Balance at 1|Incoming|Resources|Balance at 31|
||August 2020|fesou rcas|expended|July 2021|
|Unrestricted
funds|||||
|General|||||
|General fund|1,170,282|2,136,148|(2,116,787)|1,189,643|
|Restricted|||||
|Acquisition
fund|156,063||(2,388)|153,675|
|New trailer|20||(4)|16|
|SEIFProject|341,880||(8,020)|333,860|
|Foreshore Trust grant|332||(42)|290|
|BIFFAgrant - Timber sheds|9,337||(934)|8,403|
|Theaklen
drive kitchen|500|||500|
|Shaded area (FG)|309||(213)|96|
|Outside work|3,000|||3,000|
|Woodworking
equipment|500|||500|
|The Friary - Till||5,000||5,000|
|Total restricted
funds|511,941|5,000|(11,601)|505,340|
|Total funds|1,682+23|2,141,148|2,128,388)|1,694,983|
##
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##
|21 Anal|y|sis o|fnet assets between funds||||
|---|---|---|---|---|---|---|
|||||Unrestricted||Total funds at|
|||||funds|Restricted|31July|
|||||General|funds|2022|
|Tangible||fixed|assets|753,632|493,362|1,246,994|
|Current|assets|||742,135|21,650|763,785|
|Current|liabilities|||(82,341)|(17,650)|(99,991)|
|Creditors||over|1 year|(132,765)||(132,765)|
|Total net||assets||1,280,661|497,362|1,778,023|
|||||Unrestricted||Total funds at|
|||||funds|Restricted|31July|
|||||General|funds|2021|
|||||f,|||
|Tangible||fixed|assets|701,299|496,340|1,197,639|
|Current|assets|||710,680|48,000|758,680|
|Current|liabilities|||(74,550)|(39,000)|(113,550)|
|Creditors||over|1 year|(147,786)|||
|Total net||assets||1,189,643|505,340|1,694,983|
|22 Analysis ofnet funds|||||||
|||||At 1 August|Financing
cash|At 31July|
|||||2021|flows|2022|
||||||f.||
|Cash at bank and in hand||||530,071|830|529,241|
|Net debt||||530,071|830)|529,241|
|||||At 1August|Financing
cash|At 31July|
|||||2020|flows|2021|
|Cash at bank and in hand||||414,778|115,293|530,071|
|Net debt||||414,778|115,293|530,071|