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##
||||Unrestricted|Restricted|Total|Tota|I|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|funds||
||||2022|2022|2022|2021||
|||Note|f|f|f|f||
|Income from:||||||||
|Donations
and legacies|||33,045|144,250|177,295|209,127||
|Charitable
activities|||1,400,407||1,400,407|1,146,652||
|Investments|||1||1|1||
|Other||||40,480|40,480|345,443||
|Total income|||1,433,453|184,730|1,618,183|1,701,223||
|Expenditure
on:||||||||
|Raising funds||6|27,003||27,003|32,932||
|Charitable
activities||7|1425p231|206p918|1p632 149|1558849||
|Total expenditure|||1,452,234|206,918|1,659,152|1,591,781||
|Net (expenditure)/income|||(18,781)|(22,188)|(40,969)|109,442||
|Transfers
between|funds|16|9,806|(9,806)||||
|Net movement
in funds|||(8,975)|(31,994)|(40,969)|109,442||
|Reconciliation
offunds:||||||||
|Total funds brought|forward||317,031|217,115|534,146|424,704||
|hlet movement
in funds|||(gp975)|(31,994)|(40,969)|109,442||
|Total funds carried|forward||308,056|185,121|493,177|534,146||
##
##
|||||||2022||2021|
|---|---|---|---|---|---|---|---|---|
|||||Note||E||E|
|Fixed assets|||||||||
|Tangible assets||||12||291,373||293,479|
|||||||291,373||293,479|
|Current assets|||||||||
|Debtors||||13|115,803||154,088||
|Cash at bank|and in|hand|||324,869||302,343||
||||||440,672||456,431||
|Liabilities|||||||||
|Creditors: amounts||falling|due within||||||
|one year||||14|(174,852)||(134,155)||
|Net current|assets|||||265,820||322,276|
|Total assets|less current||liabilities|||557,193||615,755|
|Creditors: Amounts||falling|due after||||||
|more than|one year|||15||(64,016)||(81,609)|
|Total net assets||||||493,177||534,146|
|Funds|||||||||
|Unrestricted|funds|||16||308,056||317,031|
|Restricted funds||||16||185,121||217,115|
|Total funds||||||493,177||534,146|
##
##
|||||Note|2022|2021|
|---|---|---|---|---|---|---|
|Cash flows from operating|activities||||||
|Net cash provided
by operating
activities||||18|46,478|180,200|
|Cash flows from investing|activities|||20|(23,952)|(53,338)|
|Cash flows from financing|activities|||19||(50,000)|
|Change
in cash and cash equivalents||in the|year||22,526|76,862|
|Cash and cash equivalents|at the beginning||ofthe year||302,343|225,481|
|Cash and cash equivalents|at the end|ofthe year|||324,869|302,343|
|The notes on pages 26to 45 form part||ofthese financial statements.|||||
##
##
##
##
##
##
##
##
##
##
##
|Motor Vehicles|Straight|line over 10years|
|---|---|---|
|Warehouse
equipment|Straight|line over 5years|
|Orchard|Straight|line over 40years|
|Office equipment|Straight|line over 3years|
|Improvements
to property|Straight|line over 20years|
|Horticultural
equipment|Straight|line over 20years|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||Unrestricted|Restricted|Total|Tota|I|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|funds||
||||2022|2022|2022|2021||
||||f|f|f|f||
|Donations|||10,981|1,785|12,766|13,948||
|Capital grants||||1,748|1,748|||
|Grant making|funds||22,064|137,897|159'961|184,765||
|Statutory grants||||2,820|2,820|10,414||
|Total 2022|||33,045|144,250|177,295|209,127||
|Income from|charitable|activities||||||
||||Unrestricted|Restricted|Total|Tata|I|
||||funds|funds|funds|funds||
||||2022|2022|2022|2021||
||||||f|f||
|Shop sales and training||placements|1,400,407||1p400,407|1,146,652||
|Other income||||||||
||||Unrestricted|Restricted|Total|Tota|I|
||||funds|funds|funds|funds||
||||2022|2022|2022|2021||
||||f|f|f|f||
|Government|grants|||40,480|40,480|345,443||
##
##
##
##
##
|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|funds|funds|
|||||2022|2022|2022|2021|
|||||f|f|f|f|
|Staff||||8,258||8,258|8,219|
|Fundraising||||455||455|1,331|
|Publicity||||1P,290||18,290|23,382|
|||||27,003||27,003|32,932|
|Expenditure|on charitable||activities|||||
||||||Directly|||
||||||undertaken|Support|Total|
||||||2022|2022|2022|
||||||f|f|f|
|Cost ofcharitable||activities|||1,432,270|199,879|1,632,149|
|Comparatives|for the previous year|||||||
|Directly|||
|---|---|---|
|undertaken|Support|Total|
|2021|2021|2021|
|1,344,516|214,333|1,558,849|
##
##
##
##
|8.|Support costs|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Total|Total|
|||||||||2022|2021|
|||||||||f|f|
||Support staff costs|||||||51,226|39,007|
||Depreciation
and amortisation|||||||27,642|23,723|
||Bad debt expense|||||||2,030|215|
||Office expenses|||||||17,635|16,397|
||Telephone
expenses|||||||7,844|7,605|
||Training
and travel|expenses||||||9,089|4,538|
||Bank charges|||||||9,229|6,483|
||Premises expenses|||||||28,741|27,733|
||Payroll Fees|||||||4,814|6,794|
||Legal and professional||fees|||||4,464|2,884|
||Pension deficit cost|||||||(3,295)|47,994|
||Cost of exceptional|needs sales||||||20,960|6,811|
||Los. on disposal offixed asset|||||||1,584|3,380|
||Irrecoverable
VAT|||||||10,616|12,431|
||Governance
costs||(note 9)|||||7,300|8,338|
|||||||||199,879|214,333|
|9.|Governance
costs|||||||||
|||||||||2022|2021|
|||||||||f|f|
||Fees payable to the|charitable||company's||auditor|for the|5,500|4,600|
||audit ofthe annual|accounts||||||||
||Fees payable to the|charitable||company's||auditor|in respect of:|||
||All non-audit
services||not included||above|||1,800|3,738|
|||||||||7,300|8,338|
|10.|Staff costs|||||||||
|||||||||2022|2021|
|||||||||f|f|
||Wages and salaries|||||||992,705|909,397|
||Social security costs|||||||82,751|54,735|
||Pension costs|||||||47,071|37,661|
|||||||||1,122,527|1,001,793|
||Other staff related costs|||||||3,038|2,387|
|||||||||1,125,565|1,004,180|
##
##
##
|||||2022|2021|
|---|---|---|---|---|---|
|||||No.|No.|
|Administration||and|support|2|2|
|Operational|staff|||49|48|
|||||51|50|
##
|2022|2021|
|---|---|
|No.|No.|
##
##
##
|||Property||Motor|Horticultural||
|---|---|---|---|---|---|---|
|||improvements|Equipment|vehicles|equipment|Total|
|||f|f||f||
|Cost or valuation|||||||
|At 1December 2021||222,757|75,113|126,544|116,002|540,416|
|Additions||5,243|4,123|24,790|2,814|36,970|
|Disposals||||(13,600)||(13,600)|
|At 30November|2022|228,000|79,236|137,734|118,816|563,786|
|Depreciation|||||||
|At 1December 2021||78,220|5' 526|36,495|72,696|246,937|
|Charge for the year||9,890|3,257|11,831|2,664|27,642|
|On disposals||||(2,166)||(2,166)|
|At 30November|2022|88,110|62,783|46,160|75,360|272,413|
|Net book value|||||||
|At 30 November|2022|139,890|16,453|91,574|43,456|291,373|
|At 30 November|2021|144,537|15,587|90,049|43,306|293,479|
|Debtors|||||||
||||||2022|2021|
||||||f|f|
|Trade debtors|||||65,465|122,059|
|Prepayments
and|accrued|income|||49,014|31,567|
|Other debtors|||||899|462|
|VAT receivable|||||425||
||||||115,803|154,088|
##
##
##
##
##
|Creditors|: amounts|falling due w|ithin one year|||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||||||Note|f|f|
|Trade creditors||||||57,152|42,510|
|Accruals|and deferred
income|||||76,526|52,904|
|Other creditors||||||8,563|8,220|
|Pension|liability||||23|14,298|12,537|
|Other taxation
and||social security||||18,313|17,984|
|||||||174,852|134,155|
|Deferred|income|||||2022|2021|
|||||||f|f|
|Deferred|income at start ofyear|||||12,393|7,019|
|Resources deferred||during the year||||64,378|12,393|
|Amounts|released|from previous|periods|||(12,393)|(7,019)|
|Deferred|income at end of year|||||64i378|12,393|
|Deferred|income relates to:|||||||
|a) Grant|income received
in advance of meeting|||income recognition|criteria; and|||
|b) Essential
Household
Goods Scheme unspent||||funds.||||
|Creditors: amounts||falling due after more than||one year||||
||||||Note|2022|2021|
|||||||f|f|
|Pension|liability||||23|64,016|81,609|
##
##
|||Balance at 1|||Gains, losses|Balance at 30|
|---|---|---|---|---|---|---|
|||Dec 2021|Income|Expenditure|&transfers|Nov 2022|
|||E||f|6|f|
|Unrestricted|funds||||||
|General funds||317,031|1,433,453|(1,452,234)|9,806|308,056|
|Restricted general funds|||||||
|Income funds||40,652|184,730|(206,918)||18p464|
|Fixed Asset funds||176,463|||(9,806)|166,657|
|||217p115|184,730|(206,918)|(9p806)|185,121|
|Totalfunds||534146|1618183|(1p659p152)||493,177|
|||Balance at 1|||Gains, losses|Balance at 30|
|---|---|---|---|---|---|---|
|||Dec2020|Income|Expenditure|&transfers|Nov 2021|
||||||f|6|
|General unrestricted|funds|193,840|1,174,624|(1,055,625)|4,192|317,031|
|Restricted funds|||||||
|Income funds||50,209|526,599|(536,156)||40,652|
|Fixed Asset funds||180,655|||(4,192)|176,463|
|||230,864|526,599|(536,156)|(4,192)|217,115|
|Total funds||424,704|1,701,223|(1,591,781)||534,146|
##
##
##
||||Balance at 1|||Gains, losses|Balance at 30|
|---|---|---|---|---|---|---|---|
||||Dec2021|Income|Expenditure|&transfers|Nov 2022|
||||||f|||
|Basingstoke
and||Deane||||||
|Borough Council|||7,049|1,000|(8,049)|||
|Basingstoke
Voluntary||||||||
|Action||||4,977|(4,326)||651|
|Greenham|Trust||10,698|127,920|(128,246)||10,372|
|Hampshire|County|||||||
|Council|||3,161|920|(1,347)||2,734|
|Kickstart|||2,631|40,480|(43,111)|||
|Sovereign|Housing||5,520||(5,158)||362|
|Newbury|Town|Council||900|(900)|||
|Ngage Solutions||||1,748|(1,748)|||
|Thames Valley Police||||5,000|(3,333)||1,667|
|Trinity Church||||1,220|(1,220)|||
|Unison||||340|(340)|||
|VIVID|||11,593||(8,915)||2,678|
|Donations|from|||||||
|individuals||||225|(225)|||
|Restricted|fixed|assets|176,463|||(9,806)|166,657|
|Total restricted||funds|217,115|184,730|(206,918)|(9,806)|185,121|
##
##
##
||||Restricted|Unrestricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022|2022|
|||||6|f|
|Tangible|fixed assets||166,657|124i716|291,373|
|Current|assets||18,464|422,208|440,672|
|Creditors|due within one year|||(174,852)|(174,852)|
|Creditors|due after more than|one year||(64,016)|(64,016)|
||||185,121|308,056|493,177|
|Analysis|ofnet assets between|funds - prior year||||
||||Restricted|Unrestricted|Total|
||||funds|funds|funds|
||||2021|2021|2021|
||||f|f|6|
|Tangible|fixed assets||176,463|117,016|293,479|
|Current|assets||40,652|415,779|456,431|
|Creditors|due within one year|||(134,155)|(134,155)|
|Creditors|due after more than|one year||(81,609)|(81,609)|
||||217,115|317,031|534,146|
##
##
##
|18.|Reconciliation ofnet expenditure
to net cash flow from operating|Reconciliation ofnet expenditure
to net cash flow from operating|Reconciliation ofnet expenditure
to net cash flow from operating|activities|||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||f|E|
||Net income / (expenditure)|for the reporting|period (as||||
||per the statement
offinancial
activities)||||(40,969)|109,442|
||Adjusted
for:||||||
||Interest receivable||||(1)|(1)|
||Depreciation
and impairment
oftangible
fixed assets||||27,642|23,723|
||(Profit) / loss on disposal oftangible fixed assets||||(1,583)|3,380|
||(Increase) / decrease
in debtors||||38,285|(18,635)|
||Increase / (decrease)
in creditors||||23,104|62,291|
||Net cash provided
by / (used in) Operating||Activities||46,478|180,200|
|19.|Cash flows from financing|activities|||||
||||||2022|2021|
||||||f|E|
||Repayments
of borrowing|||||(50,000)|
|20.|Cash flows from investing|activities|||||
||||||2022|2021|
||||||f|f|
||Proceeds from the sale of|tangible
fixed assets|||13,017|1,001|
||Purchase oftangible
fixed|assets|||(36,970)|(54,340)|
||Interest received||||1|1|
||Net cash provided
by / (used in) Operating||Activities||(23,952)|(53,338)|
|21.|Analysis ofcash and cash|equivalents|||||
||||||2022|2021|
||||||f|f|
||Cash in hand and at bank||||324,869|302,343|
||Total cash and cash equivalents||||324,869|302,343|
##
##
|At 1||At 30|
|---|---|---|
|September|Cashflaws|November|
|2021||2022|
|f|6|6|
|302,343|22,526|324,869|
|302,343|22,526|324,869|
##
##
##
##
##
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
||||||f|f|
|Year 1|||||14,298|12,537|
|Year 2|||||15,084|14,298|
|Year 3|||||15,914|15,084|
|Year 4|||||16,789|15,914|
|Year 5|||||17,712|16,789|
|Year 6|||||6,009|17,712|
|Year 7||||||12,017|
|Total|||||85,806|104,351|
|Reconciliation ofopening||||and closing provision|||
||||||2022|2021|
||||||f|f|
|Provision|at|start of period|||94,146|56,114|
|Unwinding|discount factor (interest expense)||||3,522|1,956|
|Deficit contribution|||paid||(12,537)|(9,962)|
|Deficit revaluation|||||(6,817)|46,038|
||||||78,314|94,146|
|Income and||expenditure||impact|||
||||||2022|2021|
||||||f|f|
|Unwinding|discount factor (interest expense)||||3,522|1,956|
|Assumptions|||||||
||||||2022|2021|
||||||0/o||
|Rate ofdiscount|||||3485|3.485|
##
##
##
|under no|n-can|cellabl|e
op|erating
leases as follows:|||
|---|---|---|---|---|---|---|
||||||2022|2021|
|||||||E|
|Amounts|due|within|one|year|10,238|20,475|
##
##
##
##
##
##
||Unrestricted|Restricted|Total|
|---|---|---|---|
||funds|funds|funds|
||2021|2021|2021|
||f|f|f|
|income from:||||
|Donations
and legacies|27,971|181,156|209,127|
|Charitable
activities:|1,146,652||1,146,652|
|Investments|1||1|
|Other||345,443|345,443|
|Total income|1,174,624|526,599|1,701,223|
|Expenditure
on:||||
|Raising funds|32,932||32,932|
|Charitable
activities:|1,022,693|536p156|1,558,849|
|Total expenditure|1,055,625|536,156|1,591,781|
|Net (expenditure)/income|118,999|(9.557)|109,442|
|Transfers between
funds|4,192|(4,192)||
|Net movement
in funds|123,191|(13,749)|109p442|
|Reconciliation offunds:||||
|Total funds brought forward|193,840|230,864|424,704|
|Net movement
in funds|123,191|(13,749)|109,442|
|Total funds carried forward|317,031|217,115|534,146|