OpenCharities

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2022-03-31-accounts

Pages
TrusteesAnnual Report 2to4
Independent Examiner'sReport 5
SatementofFinancial Activities 6
Summary IncomeandExpenditureAccount
Balance Sheet
SatementofCashflows
NotestotheAccounts
10to 17
DetailedSatementofFinancial Activities 18to20

Unrestricted
funds Totalfunds Totalfunds
2022 2022 2021
Notes £ £ £
Incomeandendowments
from:
Donations and legacies 375 375 240
Charitableactivities 55,379 55,379 11,690
Other trading activities 1,010 1,010 172
Other 6,220 6,220 39,514
otal 62,984 62,984 51,616
Expenditure on:
Raising funds 1,118 1,118 808
Charitable activities 16 16
Other 10 523 3,323 57,885
Total 54,657 54,657 58,693
Net gains on investments
Netincome/(expenditure) 8,327 8,327 (7,077)
Transfers between funds
Netincomel(expenditure)
beforeothergains'(losses) 8,327 8,327 (7,077)
Othergainsandlosses
Netmovementinfunds 8,327 8,327 (7,077)
Reconciliationoffunds:
Totalfundsbroughtforward 6,837 6,837 13,914
Totalfundscarriedforward 15,164 15,164 6,837
2022 2021
Income 62,984 51,615
Grossincomefortheyear 62,984 51,615
Expenditure 54,657 58,692
Totalexpenditurefortheyear 54,657 58,692
Netincome/(expenditure)beforetax
fortheyear 8,327 (7,077)
Netincome/(expenditurefortheyear 8,327 (7,077)

CompanyNo. 03870643 Notes 2022 2021
£
Axedaseets
Tangibleassets 12
Qurrentassets
Socks 13 205 200
Debtors 14 957 2,428
Cashatbankandinhand 22,313 16,598
23,475 19,226
Creditors:Amountfallingduewithinoneyear 15 (8,311) (12,389)
Netcurrentassets 15,164 6,837
Totalassetsless currentliabilities 15,164 6,837
Netassetsexcdudingpenslonassetorliability 15,164 6,837
Totalnetassets 15,164 6,837
Thefundsofthe charity
Restrictedfunds 17
Unrestrictedfunds 17
Generalfunds 15,164 6,837
15,164 6,837
17
Reserves
Totalfunds 15,164 6,837

2022 2021
£ £
Cashflowsfromoperatingactivities
Netincome!(expenditure)perStatementotFinancial Activities 8,327 (7,077)
Adjustmentsfor:
Dividends,interestandrentsfrominvestments (6,220) (39,514)
Increaseinstocks (5) (46)
Decrease/ (Increase)intradeandotherreceivables 1,471 (589)
(Decrease)/ Increaseintradeandotherpayables (6,503) 12,129
Netcashusedinoperatingactivities (2,930) (35,097)
Cashflowsfrominvestingactivitiess
Dividends,interestandrentsfrominvestments 6,220 39,514
Netcashfrominvestingactivities 6,220 39,514
Netcashfromfinancingactivities
Netincreaseincashandcashequivalents 3,290 4,417
Cashandcashequivalentsatthebeginningoftheyear 16,598 ,181
Cashandcashequivalentsattheendoftheyear 19,888 16,598
Componentsofcashandcashequivalents
Cashandbankbalances 22,313 16,598
22,313 16,598

lastyearandnochan geshavebeenmadetoaccountsforpreviousyears.
Fund accounting
Unrestrictedfunds Theseareavailable for use atthediscretionofthetrusteesinfurtheranceofthe
general objectsofthecharity.
Designated funds Theseareunrestrictedfundsearmarkedbythetrusteesforparticularpurposes.
Revaluation funds Theseareunrestrictedfundswhich include a revaluationreserverepresentingthe
restatementofinvestmentassetsattheirmarketvalues.
Restricted funds Theseareavailable forusesubjecttorestrictionsimposedbythedonororthrough
termsof anappeal.
Income
Recognitionof Income is includedintheSatementofAnancial Activities (So FA)whenthecharity
income becomesentitledto, and virtually certaintoreceive,theincomeandtheamountof
theincomecanbemeasuredwithsufficientreliability.
Incomewithrelated Whereincomehasrelatedexpendituretheincomeandrelatedexpenditureis
expenditure reportedgrossintheSoFA.
Donations and Voluntary income receivedbywayofgrants, donations and giftsisincludedinthe
legacies theSoFAwhenreceivableandonlywhentheCharityhasunconditional
entitlement totheincome.
Taxreclaimson IncomefromtaxreclaimsisincludedintheSoFAatthesametimeasthe
donationsandgifts gift/donationtowhichitrelates.
Donatedservices
andfacilities
Theseareonlyincludedinincome(withanequivalentamountinexpenditure)
wherethebenefittotheCharityisreasonablyquantifiable,measurableand
material.
Volunteer help Thevalueofanyvolunteerhelpreceivedisnotincludedintheaccounts.
Investmentincome Thisisincludedinthe accountswhenreceivable.
Gains/ (losses)on Thisincludesany gain or lossresultingfrom revaluing investmentstomarketvalue
revaluationoffixed attheendoftheyear.
assets
Gains/(losses)on Thisindludesanygainorlossonthesaleofinvestments.
investment assets

Expenditure

Recognitionof
Expenditureisrecognisedonanaccrualsbasis.ExpenditureincludesanyVATwhich
expenditure cannotbefullyrecovered,andisreportedaspartoftheexpendituretowhichit
relates.
Expenditureon These comprisethecosts associated withattracting voluntary income, fundraising
raisingfunds
Expenditureon
tradingcostsandinvestmentmanagementcosts.
ThesecomprisethecostsincurredbytheCharityinthedeliveryofitsactivitiesand
charitableactivities servicesinthefurtheranceofitsobjects,includingthemakingofgrantsand
governancecosts.
Grants payable Allgrantexpenditureisaccountedforonanactualpaidbasisplusanaccrualfor
grantsthathavebeenapprovedbythetrusteesattheendoftheyearbutnotyet
Governancecosts paid.
Theseincludethosecostsassociatedwithmeetingtheconstitutionalandstatutory
requirementsoftheCharity,includinganyaudit/independentexaminationfees,
costslinkedtothestrategicmanagementoftheCharity,togetherwithashareof
otheradministrationcosts.
Other expenditure These are support costs not allocatedtoa particular activity.

3atementof Anancial Activities - prior year Unrestricted
funds Totalfunds
2021 2021
Income and endow ments from:
Donations and legacies 239 239
Charitable activities 11,690 11,690
Othertradingactivities 172 172
Other 39,514 39,514
Total 51,615 51,615
Expenditureon:
Raisingfunds 798 798
Other 57,894 57,894
Total 58,692 58,692
Netincome (7,077) (7,077)
Netincomebeforeother
gains' (losses) (7.077) (7,077)
Othergainsandlosses
Netmovementinfunds (7,077) (7,077)
Reconciliationoffunds:
Totalfundsbroughtforward 13,914 13,914
Totalfundscarriedforward 6,837 6,837
Unrestricted Total Total
2022 2021
Donations 375 375 240
375 375 240
Total Total
2022 2021
Donations received 1 376 239
- 376 89

5 Incomefromcharitableactivitles
Unrestrlcted Total Total
2022 2021
£
Membership
ScrapSales
10,384
39,7
10,384
39,761
,352
9,338
Workshops 5,234
55,379
5,234
55,379
11,690
6 Incomefromothertradingactivities
Unrestricted Total Total
2022 2021
£
ShopSales 1,010 1,010 172
1,010 1,010 172
Thecharityreceived£5,238inHMRCCRS"Furlough") payments.
7 Otherincome
Unrestricted Total Total
2022 2021
Grants 857 857 17,000
HMRCRS 5,238 5,238 22,514
Other 125 125
6,220 6,220 39,5144
8 Expenditureonraisingfunds
Unrestricted Total Total
2022 2021
Costsofgeneratingvoluntary
income
Donations 127 127 10
Fundraising tradingcosts
Shop Sales 991 991 798
1,118 1,118 808

9 Expenditureoncharitableactivitles
Unrestricted Total Total
2022 2021
£
Expenditure oncharitable
activities
Workshops
16
16
Governancecosts
16 16
10 Otherexpenditure
Unrestricted Total Total
2022 2021
£
Employeecosts
33,125
33,125 35,628
Motorandtravelcosts
2,712
2,712 1,474
Premisescosts
,356
13,356 17,321
Generaladministrativecosts
2,473
2,473 2,044
Legalandprofessionalcosts
1,857
1,857 1,418
53,523 53,52357,885
11 SSaffcosts
2022 2021
Salariesandwages
32,857
35,618
32,857 35,618
Noemployeereceivedemolumentsinexcessof£60,000.
Total employee benefits receivedbykey management
32,857
35,618
personnel
Theaveragemonthlynumberof fulltimeequivalentemployeesduringtheyear wasasfollows:
2022 2021
Number Number
Saff
5
6

Costorrevaluatlon
At1 April2021 2,000 2,000
At31March2022 2,000 2,000
Deprecationand
Impalrment
At1 April 2021 2,000 2,000
At31March2022 2,000 2,000
Netbookvalues
At31March 2022
At31March2021
13 Stocks
2022 2021
£
Rawmaterialsandconsumables 205 200
205 200
Carryingvalueanalysedbyactivities 2022 2021
£
Shop Sales 205 200
205 200
14 Debtors
2022 2021
Tradedebtors 123 73
Otherdebtors 1,702
Prepaymentsandaccruedincome 834 653
957 2,428
15 Creditors:
amountsfallingduewithinoneyear
2022 2021
Othertaxesand social security 186 114
Accruals 8,125 5,700
Deferredincome 6,575
8,311 12,389
16 DeferredIncome
MovementofthedeferredincomeshowninCeditors:amountsfallingduewithinoneyear
2022 2021
At1 April 6,575
Releasedincurrentyear (6,575)
Deferredincurrentyear 6,575
At31March 6,5

17 Movementinfunds
Incoming
resources At 31
(induding Resources March
other expended 2022
At1April gainslosses
2021
Restrictedfunds:
Unrestrictedfunds:
Generalfunds 6,837 62,984 (54,657) 15,164
Totalfunds 6,837 62,984 (54,657) 15,164
18 Analysisofnetassetsbetweenfunds
Unrestricted Total
funds
£
Netcurrentassets 15,164 15,164
15,164 15,164
19 Recondliationofnetdebt
31
At1 April March
2021 Cashflows 2022
£
Cashandcashequivalents 16,598 5,715 22,313
16,598 5,715 22,313
Netdebt 16,598 5,715 22,313
20 Relatedpartydisclosures

Unrestricted
funds Totalfundds Total fundds
2022 2022 2021
£ £
Incomeandendowmentsfrom:
Donations and legacies
Donations 375 375 240
375 375 240
Charitable activities
Membership 10,384 10,384 2,352
ScrapSales 39,761 39,761 9,338
Workshops 5,234 5,234
55,379 55,379 11,690
Othertradingactivities
Shop Sales 1,010 1,010 172
1,010 1,010 172
Other
Grants 857 857 17,000
HMRCJRS 5,238 5,238 22,514
Other 125 125
6,220 6,220 39,514
Totalincomeandendowments 62,984 62,984 51,616
Expenditure on:
Costsofgeneratingdonationsand
legacies
Donations 127 127 10
127 127 10
Costsofothertrading activities
Shop Sales 991 991 798
991 991 798
Totalofexpenditureonraising
funds 1,118 1,118 808
Charitable activities
Workshops 16 16
16 16
Totalofexpenditureoncharitable
activities 16 16
Employeecosts
Salaries/wages
Saffentertainment
32,857
176
32,857
176
35,618
Saft training 5 5
Saffwelfare 87 87 10

DORSET SCRAPSTORE
DetailedStatementofFinanclalActivities
33,125 33,125 35,628
Motorandtravelcosts
Vehicles- Generalcosts 292 292 263
Vehicles
Fuel
1,097 1,097 353
Vehicles-Insurance and licences 485 485 416
Vehicles- Repairsand 838 838 442
maintenance
2,712 2,712 1,474
Premisescosts
Rent 13,356 13,356 17,136
Premisescleaning 166
Premisesrepairsand 19
maintenance
13,356 13,356 17,321
Generaladministrativecosts,
includingdepreciationand
amortisation
Bankcharges 682 682 653
General insurances 553 553 499
Postageandcouriers
Software,ITsupportandrelated 641 641 528
costs
Sationeryandprinting 178 178
Subscriptions 241 241 213
Sundryexpenses 38 38 60
Telephone,faxandbroadband 140 140 90
2,473 2,473 2,044
Legalandprofessionalcosts
Audit/Independentexamination 300 300 300
fees
Accountancyandbookkeeping 825 825 1,118
Otherlegalandprofessional 732 732
costs
1,857 1,857 1,418
Totalofexpenditureofothercosts 53,523 53,523 57,885
Totalexpenditure 54,657 54,657 58,693
Netgainsoninvestments
Netincome/(expenditure) 8,327 8,327 (7,077)
Netincome/(expenditure)before
othergains/(losses) 8,327 8,327 (7,077)
OtherGains
Netmovementinfunds 8,327 8,327 (7,077)
DORSETSCRAPSTORE
DetailedSatementofFinanclalActlvitles
Reconcliationoffunds:
Totalfunds brought forward
Totalfundscarried forward 6,837 6,837 13,914
15,164 15,164 6,837