| Contents | |
|---|---|
| Page | |
| Charity Information |
|
| Trustees' annual report |
2 to 7 |
| Independent examinier's report |
8 |
| Statement offinancial activities |
9 |
| Statement offinancial position |
10 |
| Statement ofcash flows | 11 |
| Notes to the financial statements | 12to 19 |
| Unrestricted | Total | Total | |||
|---|---|---|---|---|---|
| funds | Funds | funds | |||
| Notes | 2023 | 2022 | |||
| f. | f | ||||
| INCOME FROM: | |||||
| Charitable Activities |
Income | 647,106 | 647,106 | 739,561 | |
| Investment Income |
25 | 25 | 1 | ||
| Other Income | 168 | 168 | 14,415 | ||
| TOTAL INCOME | 647,299 | 647,299 | 753,977 | ||
| EXPENDITURE ON: | |||||
| Charitable activities |
668,075 | 668,075 | 681,248 | ||
| TOTAL EXPENDITURE | 668,075 | 668,075 | 681,248 | ||
| NET INCOME/(EXPENDITURE) | BEFOREOTHER | ||||
| RECOGNISE GAIN AND LOSSES | (20,776) | (20,776) | 72,729 | ||
| NET MOVEMENT | IN FUNDS | (20,776) | (20,776) | 72,729 | |
| RECONCILIATION | OF FUNDS: | ||||
| Total funds brought | forward | 849,194 | 849,194 | 776,465 | |
| TOTAL FUNDS CARRIED FORWARD | 828,418 | 828,418 | 849,194 |
| Notes | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|
| F | E | ||||||
| FIXEDASSETS | |||||||
| Tangible assets | 89,522 | 104,076 | |||||
| 89,522 | 104,076 | ||||||
| CURRENT ASSETS | |||||||
| Debtors | 10 | 80,076 | 13,352 | ||||
| Cash at bank and | in hand | 682,121 | 749,330 | ||||
| 762,197 | 762,682 | ||||||
| CREDITORS: amounts | falling | ||||||
| due within one year | (23,301) | (17,564) | |||||
| NET CURRENT ASSETS | 738,896 | 745,118 | |||||
| NET ASSETS | 828,418 | 849,194 | |||||
| CHARITY FUNDS | |||||||
| Unrestricted Funds |
12 | 828,418 | 849,194 | ||||
| TOTAL FUND | 828,418 | 849,194 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | ||||||
| Cash flows from operation | activities | |||||
| Net cash (used in)/provided | by operating | activities | 14 | (85,908) | 174,597 | |
| Cash flow from investing | activities | |||||
| Purchase of tangible fixed |
assets | (1,301) | (4,908) | |||
| Net cash after investing | activities | (87,209) | 169,689 | |||
| Change in cash and cash |
equivalents | in the year | (87,209) | 169,689 | ||
| Cash and cash equivalent | brought forward |
674,057 | 504,368 | |||
| Cash and cash equivalent | carried forward | 15 | 586,848 | 674,057 |
| Unrestricted | Total | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2023 F |
2023 | 2022f | |||
| Day | centre | - fees | 647,106 | 647,106 | 739,561 |
| 647,106 | 647,106 | 739,561 |
| Unrestricted | Total | Total |
|---|---|---|
| funds | funds | funds |
| 2023 | 2023 | 2022 |
| 25 | 25 | 1 |
| 25 | 25 |
| DIRECT C | OST | |||
|---|---|---|---|---|
| Day centre | Total | Total | ||
| 2023 | 2023 | 2022 | ||
| Staff training | and development | 895 | ||
| Rent | 81,453 | 81,453 | 127,351 | |
| Cleaning | 1,438 | 1,438 | 3,157 | |
| Event cost | 1,671 | 1,671 | 5,274 | |
| Travel and transport | 72,736 | 72,736 | 58,685 | |
| Repair and | maintenance | 3,120 | 3,120 | 18,881 |
| Telephone, | fax and internet | 2,284 | 2,284 | 2,694 |
| Printing, postage and office supplies | 4,726 | 4,726 | 11,890 | |
| Equipment | hire | 745 | 745 | 2,131 |
| Sundry expense | 55 | 55 | 10 | |
| Wages and | salaries | 339,934 | 339,934 | 240,558 |
| National insurance |
21,729 | 21,729 | 9,852 | |
| Pension cost | 1,889 | 1,889 | 1,767 | |
| Depreciation | 15,854 | 15,854 | 23,152 | |
| Profit on sale of motor vehicle | (19,999) | (19,999) | 3,778 | |
| Bad debt written off |
32,153 | |||
| Recruitment | Expense | 412 | 412 | |
| 528,047 | 528,047 | 542,228 |
| SUPPORT COST | S | ||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| Governance | Day centre | 2023 | 2022 | ||||
| Telephone, fax and Internet |
571 | 571 | 674 | ||||
| Printing, postage |
and | office supplies | 1,181 | 1,181 | 2,973 | ||
| Insurance | 1,946 | 1,946 | 3,964 | ||||
| Payroll services and bookkeeping | 9,600 | 9,600 | 10,400 | ||||
| Accountancy fee |
1,200 | 1,200 | 1,200 | ||||
| Legal and professional | fees | 7,498 | 7,498 | 10,265 | |||
| Bank Charges | 494 | 494 | 666 | ||||
| Independent Examination |
fees | 2,300 | 2,300 | 2,000 | |||
| Wages and salaries | 11,829 | 92,833 | 104,662 | 97,026 | |||
| National insurance |
397 | 10,179 | 10,576 | 9,852 | |||
| 23,224 | 116,804 | 140,028 | 139,020 | ||||
| Total Charitable | Expenditure | 23,224 | 644,851 | 668,075 | 681,248 |
| This is st | ated | after charging: | ||
|---|---|---|---|---|
| 2023 | 2022 | |||
| F | E | |||
| Depreciation | oftangible fixed assets | |||
| - owned | by the charity | 15,854 | 23,152 | |
| - (Profit)/loss | on sale offixed asset | (19,999) | 3,778 | |
| (4,145) | 26,930 |
| Staff costs were as follows: | ||
|---|---|---|
| 2023 | 2022 | |
| Wages and salaries | 444,596 | 337,584 |
| Social security costs | 32,305 | 19,703 |
| Other pension costs | 1,889 | 1,767 |
| 478,790 | 359,054 |
| 2023 | 2022 | |
|---|---|---|
| No. | No. | |
| Administration | 5 | 5 |
| Direct | 27 | 30 |
| 32 | 35 |
| 9. | Tangible fixed assets | Short-term Leasehold Property |
Motor Vehicles |
Fixture and fittings |
Total | |
|---|---|---|---|---|---|---|
| F | ||||||
| Cost | ||||||
| At 1st April 2022 | 288,023 | 35,441 | 50,877 | 374,341 | ||
| Addition | 1,301 | 1,301 | ||||
| Disposals | (35,441) | (35,441) | ||||
| As at 31March 2023 | 288,023 | 52,178 | 340,201 | |||
| Depreciation | ||||||
| At 1st April 2022 | 189,920 | 35,440 | 44,905 | 270,265 | ||
| Charge for the Period | 14,400 | 1,454 | 15,854 | |||
| Disposals | (35,440) | (35,440) | ||||
| As at 31March 2023 | 204,320 | 46,359 | 250,679 | |||
| Net book value | ||||||
| At 31 March 2023 | 83,703 | 5,819 | 89,522 | |||
| At 31 March 2022 | ||||||
| 10. | DEBTORS | |||||
| 2023 | 2022 | |||||
| E | ||||||
| Trade Debtors | 78,595 | 11,871 | ||||
| Prepayments and accrued income |
1,481 | 1,481 | ||||
| 80,076 | 13,352 | |||||
| 11. | CREDITORS: Amounts falling due |
within one year | ||||
| 2023 | 2022 | |||||
| F | f. | |||||
| Trade creditors | 14,844 | 6,562 | ||||
| Other taxes and social | security costs | 4,251 | 7,096 | |||
| Other creditors | 706 | 706 | ||||
| Accruals and deferred | income | 3,500 | 3,200 | |||
| 23,301 | 17,564 | |||||
| 12. | STATEMENT OF FUNDS | |||||
| STATEMENT OF FUNDS | - CURRENT YEAR | |||||
| Balance at | Balance at | |||||
| 01 April 2022 | Income | Expenditure | 31 March 2023 | |||
| E | E | |||||
| Unrestricted funds |
||||||
| General Funds | 849,194 | 647,299 | (668,075) | 828,418 |
| STATEMENT OF FUNDS (continued) | |||||
|---|---|---|---|---|---|
| STATEMENT OF FUNDS - PRIOR YEAR | |||||
| Balance at | Balance at | ||||
| 01 April 2021 | Income | Expenditure | 31 March 2022 | ||
| E | F | F | E | ||
| General funds | 776,465 | 753,977 | (681,248) | 849,194 | |
| Total funds | 776,465 | 753,977 | 681,248 | 849,194 | |
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| ANALYSIS OF NET ASSETS BETWEEN | FUNDS - CURRENT YEAR | ||||
| Unrestricted | Total | ||||
| funds | funds | ||||
| 2023 | 2023 | ||||
| E | |||||
| Tangible fixed assets | 89,522 | 89,522 | |||
| Current assets | 762,197 | 762,197 | |||
| Creditors due within one year | (23,301) | (23,301) | |||
| 828,418 | 828,418 | ||||
| ANALYSIS OF NET ASSETS BETWEEN | FUNDS - PRIOR | YEAR | |||
| Unrestricted | Total | ||||
| funds | funds | ||||
| 2022 | 2022 | ||||
| E | |||||
| Tangible fixed assets | 104,076 | 104,076 | |||
| Current assets | 762,682 | 762,682 | |||
| Creditors due within one year | (17,564) | (17,564) | |||
| 849,194 | 849,194 |
| 2,023 | 2022 | |||||
|---|---|---|---|---|---|---|
| F | E | |||||
| Net of expenditure | for the | year (as per Statement of Financial | Activities) | (20,776) | 72,729 | |
| Adjustment for: |
||||||
| Depreciation charges and |
loss on disposal | (4,145) | 26,950 | |||
| (Increase)/decrease | in debtors | (66,724) | 137,826 | |||
| (Increase)/decrease | in creditors | 5,737 | (62,888) | |||
| Net cash (used in)/provided | by operating | activities | (85,908) | 174,617 |