| Pages | |||||
|---|---|---|---|---|---|
| Trustees' | Annual Report |
2to4 | |||
| Independent Examiner's |
Report | ||||
| Statement | of Financial | Activities | |||
| SUtnmary | Income and Expenditure | Account | |||
| Balance Sheet | |||||
| Notes to | the Accounts | 9to 16 | |||
| Detailed | Statement of |
Rnancial | Activities | 17to18 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2021 | 2021 | 2020 | ||
| Notes | f | |||
| Income and endowments | ||||
| from: | ||||
| Donations and legacies |
239 | 239 | 262 | |
| Charitable activities |
«,690 | «,690 | 63,»9 | |
| Other trading activities | 172 | 172 | 971 | |
| Other | 39,514 | 39,514 | ||
| Total | 51,615 | 51,615 | 65,232 | |
| Expenditure on: |
||||
| Raising funds | 8 | 798 | 798 | 966 |
| Charitable activities |
9 | 876 | ||
| Other | 10 | 57,894 | 57,894 | 69,923 |
| Total | 58,692 | 58,692 | 71,765 | |
| Net gains on investments | ||||
| Net expenditure | « | (7,077) | (7,077) | (6,533) |
| Transfers between funds |
||||
| Net expenditure before other gains' (loaes) |
(7,077) | (7,077) | (6,533) | |
| Other gains and losses | ||||
| Net movement in funds |
(7,077) | (7,077) | (6,533) | |
| Reconciliation offunds: |
||||
| Total funds brought forward |
13,914 | 13,914 | 20,447 | |
| Total funds carried forward | 6,837 | 6,837 | 'I3,914 |
| 2021 | 2020 | ||
|---|---|---|---|
| Income | 51,615 | 65,232 | |
| Gross Income for | the year | 51,615 | 65,232 |
| Expenditure | 58,692 | 71,765 | |
| Total expenditure | for the year | 58,692 | 71,765 |
| Net expenditure | before tax for the year | (7,077) | (6,533) |
| Net expenditure | for the year | (7,077) | (6,533) |
| Company No. |
03870643 | 03870643 | Notes | 2021 | 2020 |
|---|---|---|---|---|---|
| Rxed assets | |||||
| Tangible assets | 13 | ||||
| Current assets | |||||
| Stocks | 14 | 200 | 154 | ||
| Debtors | |||||
| 2,428 | 1,839 | ||||
| Cash at bank and in hand | 16,598 | 12,181 | |||
| 19,226 | 14,174 | ||||
| Creditors: Amount | falling due within one year | 16 | (12,389) | {260) | |
| Net current assets | 6,837 | 13,914 | |||
| Total assets less | current liabilities | 6,837 | 13,914 | ||
| Net assetsexcluding | pension asset or liability | 6,837 | 13,914 | ||
| Total net assets | 6,837 | 13,914 | |||
| The funds ofthe | charity | ||||
| Restricled funds | 17 | ||||
| Unrestricted funds |
17 | ||||
| General funds | 6,837 | 13,914 | |||
| 6,837 | 13,914 | ||||
| Reserves | 17 | ||||
| Total funds | 8,837 | I3,8I4 |
| Fund accounting | Fund accounting | Fund accounting | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | funds | These are available for use at the discretion | ofthe trustees in furtherance |
of | the | |||||
| generai objects of the charity. | ||||||||||
| Designated | funds | These are unrestricted funds earmarked by the trustees |
for particular purposes. |
|||||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | the | ||||||
| restatement of investment assets at their market values. |
||||||||||
| Restricted | funds | These are available for use subject to restrictions imposed |
by the donor or through | |||||||
| terms of an appeal. | ||||||||||
| Income | ||||||||||
| Recognition | of | Income is induded in the Statement of Rnancial Activities |
(SoFA) when the charity | |||||||
| income | becomes entitled to, and virtually certain to receive, the |
income and the | amount | of | ||||||
| the income can be measured with sufficient |
reliability. | |||||||||
| Income with | related | Where income has related expenditure the |
income and | related expenditure | is | |||||
| expenditure | reported gross in the SoFA. |
|||||||||
| Donations | and | Voluntary income received by way of grants, donations |
and gifts isinduded | in | the | |||||
| legacies | the SoFA when receivable and only when the Charity has unconditional |
|||||||||
| entitlement to the income. |
||||||||||
| Tax reclaims | on | Income from tax reclaims is included in the |
SoFA at the | same time asthe | ||||||
| donations | and gifts | gift/donation to which it relates. |
||||||||
| Donated services | These are only included in income (with an |
equivalent | amount in expenditure) |
|||||||
| and facilities | where the benefit to the Charity isreasonably quantifiable, measurable |
and | ||||||||
| material, | ||||||||||
| Volunteer | help | The value of any volunteer help received is |
not included | in the accounts. | ||||||
| Investment | income | This isincluded in the accounts when receivable. |
||||||||
| Gains/(losses) | on | This includes any gain or loss resulting from |
revaluing investments to market |
value | ||||||
| revaluation | of fixed | at the end ofthe year. | ||||||||
| assets | ||||||||||
| Gains/(losses) | on | This indudes any gain or loss on the sale of |
investments. | |||||||
| investment | assets |
| Expenditure | ||||||
|---|---|---|---|---|---|---|
| Recognition | of | Expenditure isrecognised on an accruals basis. Expenditure includesany VATwhic |
||||
| expenditure | cannot be fully recovered, and isreported aspart of the expenditure |
to whic it |
||||
| relates. | ||||||
| Expendit ure | on | loess comprise the mCs associated with attracting voluntarY |
income | fundrai i |
g | |
| raising funds | trading costs and investment management costs. |
|||||
| Expenditure | on | 7hese comprise the costs incurred by the Charity in the delivery of its |
activities and | |||
| charitable | activities | services in the furtherance of itsobjects, including the making |
of grants and | |||
| governance costs, |
||||||
| Grants payable | All grant expenditure isaccounted for on an actual paid basis |
plus an | accrual for | |||
| grants that have been approved by the trustees at the end of |
the year but not yet | |||||
| paid. | ||||||
| Governance | costs | These Include those costs associated with meeting the constitutional |
and statutory | |||
| requirements of the Charity, including any audit! independent |
examination fees, |
|||||
| costs linked to the strategic management of the Charity, together with ashare of |
||||||
| other administration costs. |
||||||
| Other expenditure | These are support costs not allocated to aparticular activity. |
| %ateeeent of Rnendet | Adfvft tes - frHor year | ||
|---|---|---|---|
| Unred rtcted | |||
| funds | Total funds | ||
| 2020 | |||
| tncome end endearments | from: | ||
| Ck..nalrons and legacres | 262 | 262 | |
| i+a«'l able activit ies | 63,999 | 63,999 | |
| Olher trading aoirvnres |
971 | 971 | |
| Total | 65,232 | 65,232 | |
| Expenditure on: |
|||
| Aia)n | ) funds | 966 | |
| Charitable activilies |
816 | 876 | |
| Other | 69,923 | 69,923 | |
| Total | 71,765 | 71,765 | |
| Net income | (6.533) | (6,533) | |
| Net Income betore other gait (loses) |
(6,533) | (6,533) | |
| Other gains and to~a: | |||
| Net movement ln funds |
(6,533) | (6,533) | |
| Aemndliation of funds: |
|||
| Total tunda carried forw ard | (6,533) | (6,533) |
| Unrestricted | Total | Total |
|---|---|---|
| 2021 | 2020 | |
| 239 | 239 | 262 |
| 239 | 239 | 262 |
| Income trom charitable activities |
|||
|---|---|---|---|
| Unrest rlded | Total | Total | |
| 2021 | 2020 | ||
| Membership | 2,352 | 2,352 | 11,532 |
| Scrap Sa)es | 9,338 | 9,338 | 47,226 |
| Workshops | 5,241 | ||
| 11,690 | 11,690 | 63,999 |
| 6 | Income fro | m other t | rading | activities | ||
|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | ||||
| 2021 | 2020 | |||||
| Shop Sales | 172 | 172 | 971 | |||
| 172 | ||||||
| The charity | received | E22,514in HM RCCHS ("Furlough Scheme" ) payments. | ||||
| 7 | Other income | |||||
| Unrestricted | Total | Total | ||||
| 2021 | 2020 | |||||
| Grants | 17,000 | 17,000 | ||||
| HMRCJ% | 22,514 | 22,514 | ||||
| 39,514 | 39,514 | |||||
| 8 | Expenditure | on raising funds | ||||
| Unrestricted | Total | Total | ||||
| 2021 | 2020 | |||||
| Fundraising | trading costs | |||||
| Shop Sales | 798 | 798 | 966 | |||
| 798 | 798 | 966 | ||||
| 9 | Expenditure | on charitable | activities | |||
| Total | Total | |||||
| 2021 | 2020 | |||||
| 8rpenditure | on charitable | |||||
| activities | ||||||
| Workshops | 876 | |||||
| Governance | costs | |||||
| 876 | ||||||
| 10 | Other expenditure | |||||
| Unrestricted | Total | Total | ||||
| 2021 | 2020 | |||||
| Employee costs | 35,618 | 35,618 | 45,406 | |||
| Motor and travel costs | 1,473 | 1,473 | 2,408 | |||
| Premises costs | 17,321 | 17,321 | 17,370 | |||
| General administrative |
costs | 2,064 | 2,064 | 4,104 | ||
| legal and professional | costs | 1,418 | 1,418 | 635 | ||
| 57,894 | 57,894 | 69,923 |
| 11 | Net expenditure before transfers |
Net expenditure before transfers |
||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| This isstated after charging: | ||||||
| Independent Examiner's fee |
300 | 250 | ||||
| 12 | Staff costs | |||||
| Salaries and wages | 35,618 | 45,406 | ||||
| 55,6t5 | 45,456 | |||||
| No employee received |
emoluments | in excess off60,000. | ||||
| Total employee benefits received by | key management | 35,618 | 45,406 | |||
| personnel | ||||||
| The average monthly |
number of full |
time equivalent | employees | during the year was asfollows: | ||
| 2021 | 2020 | |||||
| Number | Number | |||||
| Raff | ||||||
| 6 | 9 | |||||
| The charity has signed | up to a NEST | pension scheme | but no contributions have been made to date. The |
|||
| only eligible employee | opted out. | |||||
| 13 | Tangible fixed assets | |||||
| Goat or revaluation | ||||||
| At 1 April 2020 | 2,000 | 2,000 | ||||
| At 31 March 2021 | 2,000 | 2,000 | ||||
| Depredation and |
||||||
| Impairment | ||||||
| At 1 April 2020 | 2,000 | 2,000 | ||||
| At 31 March 2021 | 2,000 | 2,000 | ||||
| Net book values | ||||||
| At 31 March 2021 | ||||||
| At 31 March 2020 | ||||||
| 14 | Stocks | |||||
| 2021 | 2020 | |||||
| E | ||||||
| Raw materials and consumables | 200 | 154 | ||||
| 200 | 154 | |||||
| Carrying value analyesd by activities |
2021 | 2020 | ||||
| Shop Sales | 200 | 154 | ||||
| 200 | 154 |
| 15 | Debtors | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||||
| Trade debtors Other debtors Prepayments and accrued |
income | 73 1,702 653 2,428 |
275 849 715 1,839 |
||||||
| 16 | Creditors: | ||||||||
| amounts failing due within |
one year | 2021 | 2020 | ||||||
| Other taxes Accruals and |
and social deferred |
security income |
114 12,275 12,389 |
259 1 268 |
|||||
| Movement | ofthe deferred | income | 2021 | 2020 | |||||
| Deferred | 6,575 | ||||||||
| At 31 March | 6,575 | ||||||||
| 17 | Movement | in funds | |||||||
| Incoming | |||||||||
| resources | At 31 | ||||||||
| (including | Resources | March | |||||||
| other | expended | 2021 | |||||||
| At 1 April | gain@losses | ||||||||
| 2020 | ) | ||||||||
| Restricted funds: | |||||||||
| Unrestricted | funds: | ||||||||
| General funds | 13,914 | 51,615 | (58,692) | 6,837 | |||||
| Revaluation | Reserves: | ||||||||
| Total funds | 13,914 | 51,615 | (58,692) | 6,837 | |||||
| 18 | Analysis of | net assets | between funds | ||||||
| Unrestricted | |||||||||
| Total | |||||||||
| funds | |||||||||
| Net current | assets | 6,837 | 6,837 | ||||||
| 6,837 | 6,837 |
| Reco | ncilia | tion | of net debt | ||||
|---|---|---|---|---|---|---|---|
| At 31 | |||||||
| At | 1 April | March | |||||
| 2020 | Cash flows | 2021 | |||||
| Cash | and | cash | equivalents | 12,181 | 4,417 | 16,598 | |
| 12,181 | 4,417 | 16,598 | |||||
| Net | debt | 12,181 | 4,417 | 16,598 |
| Net debt | |
|---|---|
| 20 | Related party disdosures |
| Cbntrolling party |
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Total funds | Total funds | |||
| 2021 | 2021 | 2020 | |||
| R | R | ||||
| Income and endowments | from: | ||||
| Donations and legacies | |||||
| Donations | 239 | 239 | 262 | ||
| 239 | 239 | 262 | |||
| Charitable activities |
|||||
| Membership | 2,352 | 2,352 | 11,532 | ||
| Scrap Sales | 9,338 | 9,338 | 47,226 | ||
| Workshops | 5,241 | ||||
| 11,690 | 11,690 | 63,999 | |||
| Other trading activities | |||||
| Shop Bales | 172 | 172 | 971 | ||
| 172 | 172 | 971 | |||
| Other | |||||
| Grants | 17,000 | 17,000 | |||
| HMRCJ% | 22,514 | 22,514 | |||
| 39,514 | 39,514 | ||||
| Total income and endowments | 51,615 | 51,615 | 65,232 | ||
| Expenditure on: |
|||||
| Costs of other trading activities | |||||
| Shop Sales | 798 | 798 | 966 | ||
| 798 | 798 | 966 | |||
| Total ofexpenditure funds |
on raising | 798 | 798 | 966 | |
| Charitable activities |
|||||
| Workshops | 876 | ||||
| 876 | |||||
| Total of expenditure | on charitable | ||||
| activities | 876 | ||||
| Employee costs | |||||
| Salaries/wages | 35,618 | 35,618 | 45,406 | ||
| 35,618 | 35,618 | 45,406 | |||
| Motor and travel costs | |||||
| Vehicles - General | costs | 1,473 | 1,473 | 2,408 | |
| 1,473 | 1,473 | 2,408 | |||
| Premises costs | |||||
| Rent | 17,136 | 17,136 | 17,370 | ||
| Premises cleaning | 166 | 166 | |||
| Premises repairs and | 19 | 19 | |||
| maint enance |
| Detailed Statement of R |
nanctal Activities | |||
|---|---|---|---|---|
| 17,321 | 17,321 | 17,370 | ||
| General administrative | costs, | |||
| including depreciation |
and | |||
| amortisation | ||||
| Bank charges | 653 | 653 | 907 | |
| General insurances | 499 | 499 | 487 | |
| Software, ITsupport and related |
528 | 528 | 528 | |
| costs | ||||
| Stationery and printing |
68 | 68 | 1,810 | |
| Subscript ions | 156 | 156 | ||
| Sundry expenses | 70 | 70 | 372 | |
| Telephone, fax and broadband |
90 | 90 | ||
| 2,064 | 2,064 | 4,104 | ||
| Legal and professional | costs | |||
| Accountancy and bookkeeping |
1,418 | 1,418 | 635 | |
| 1,418 | 1,418 | 635 | ||
| Total ofexpenditure of |
other costs | 57,894 | 57,894 | 69,923 |
| Total expenditure | 58,692 | 58,692 | 71,765 | |
| Net gains on investments | ||||
| Net expenditure | (7,077) | (7,077) | (6,533) | |
| Net expenditure before |
other | (7,077) | (7,077) | (6,533) |
| gains( (losses) | ||||
| Other Gains | ||||
| Net movement in funds |
(7,077) | (7,077) | (6,533) | |
| Reconcsiatlon offunds: |
||||
| Total funds brought forward |
13,914 | 13,914 | 20,447 | |
| Total funds carried forward | 6,837 | 6,837 | 13,914 |