2023-03-31-accounts - Catalyst Stockton On Tees Limited

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			Page
Report ofthe Trustees		1	to	6
Report ofthe Independent	Auditors	7	to	9
Statement ofFinancial Activities			10
Balance Sheet
Cash Flow Statement			12
Notes to the Financial Statements		13	to	26

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies	3	134,679		135,028	114,635
Charitable activities	6
Community Projects		103,878	I@335141	1,437,019	1,143,596
Tmining and development			294t00	296100	26,667
Core and organisational management		6,105		6,105	6,105
Volunteering Management			51498	51498	113,964
Other trading activities Investment mcome	4 5	326t48 ~1406		32,948 ~1406	28,897 674
Total		~279016	~1414 88	~169 004	~1434538
EXPENDITURE ON
Raismg fimds	7	10,622		10,622	7722
Charitable activities
Community Projects			1,470,590	1,470490	1,022,772
Training and development			21,090	21,090	23,035
Core and orgsnisational management Volunteering Management		229/92	156t25 ~60051	245417 ~60051	180,524 ~100437
Total		240 014	~5 67656	71007670	1333 990
NET INCOME/(EXPENDITURE) Transfers between funds	19	39,002 (17~1)	(152,668) 17~1	(113,666)	100,548
Other recognised gains/(tosses) Gains/(losses) on revaluation offixed assets		~21 000		21000
Net movement in funds		661	(135427)	(134,666)	100,548
RECONCILIATION OFFUNDS
Total ftmds brought forward		373405	184,748	557 4t53	457,405
TOTAL FUNDS CARRIED FORWARD		~373 6	49.421	~423 7	557953

	Balance Sheet	Balance Sheet
	31	March 2023
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes				f.
FIXEDASSETS
Tangible assets	15	223,525		223,525	247,454
Social investments	16	149		149	149
		223,674		223,674	247,603
CURRENT ASSETS
Debtors	17	70,010	77490	147400	438,057
Cash at bank and in hand		~123099	~547 192	~670 91	335962
		193,109	624,482	817,591	774,019
CREDITORS
Amounts falling due within one year	18	(42,917)	(575,061)	(6174178)	(463,669)
NET CURRENT ASSETS		~150192	49,421	199,613	310,350
TOTAL ASSETSLESSCURRENT
LIABILITIES		373,866	49,421	423&7	557,953
NET ASSETS		373966	49421	423297	557953
FUNDS	19
Unrestricted funds				373,866	373,205
Restricted funds				49,421	184,748
TOTAL FUNDS				~423 7	557953

				for the Year Ended	31March 2023
					2023f	2022
Cash flows from operating	activities
Cash generated from operations Interest paid				22	333@64 ~441	(13458) 437
Net cash provided by/(used	in)	operatmg		activities	332,923	12821
Cash flows from investing	activities
Interest received					~1406	674
Net cash provided by investmg		activities			~1406	674
Change in cash and cash equivalents			in
the reporting period Cash and cash equivalents	at	the			334429	(12,147)
beginning ofthe reporting	period				~335 2	~348 109
Cash and cash equivalents	at	the end	of
the reporting period					~670 91	335962

							2023	2022
					Unrestricted	Resiricted	Total	Total
					funds	funds	funds	funds
	Donations				152	349	501
	Grants				117,000		117,000	97,000
	IGckstatt Scheme				17+27		17427	17,071
	Coronavirns	Job Retention		Scheme (CJRS)				564
					~134 679	349	~135 028	~114635
	Grants received, included			in the above, are as	follows:
							2023	2022
	Stockton Borough		Council				97,000	97,000
	Garfield Weston Foundation						~20000
							~117000	97000
4.	OTHER TRADINGA~S
							2023	2022
					Unrestricted		Total	Total
					funds		funds	funds
								f
	Room hire, prmting		etc		~32 48		32g48	28 897
5.	INVESTMFPK INCOME
							2023	2022
					Unrestricted		Total	Total
					funds		funds f	funds
	Bank account	interest			~1406		~1406	674

INCOME FRO	M CHA	RI	TA	BLEAC		T~
								2023	2022
				Activity
Grants				Commuaity	Projects			415,707	317321
Project income				Community	Pmj acts			923,138	748,751
Management income Project mcome				Community Projects Training and development				98,174 29~	77,624 26,667
Grants				Core and organisational			management	6,105	6,105
Grants Project income				Volunteering Volunteering		Management Management		36415 ~15 83	70,491 43473
								I 2 622	I 90332
Grants received,	mcluded	in	the	above, are as		follows:
								2023	2022
Stockton Borough Council								86,013	92,679
BigLocal - National Lottery			Community Fund					72423	27,702
Tees Valley Community		Foundation						10,000	1,000
County Durham	Community		Foundation					9,660	1,500
Teesside University									3727
National Lottery	Community		Fund					101,729	70457
NHS Tees Valley	CCG							128,402	197,452
The Neighbourly	Sainsburys		Gnmt					500
Police and Crime	Commiamner			for Cleveland				34400
ERDF								5,000
YPF Trust								~10000
								~458 027	~393 817

8.	CHARITAB		LE		~S COSTS
						Direct	Support
						Costs (see	costs (see
						note 9)	note 10)	Totals
	Community	Projects				1,470+90		1,470,590
	Training and		development			21,090		21,090
	Core and orgsnistmonal management Volunteering Management					3443 ~60051	241+74	245@17 ~60051
						~155 074	~241 4	~1797048
9.	DIRECT COSTSOF~ABLEAC~S
							2023	2022
	Staffcosts						296+12	230,454
	Insurmce						192	266
	Telephone						1,898	1709
	Stafftraining						10,664	5,418
	Oflice costs							1,362
	Publicity, advertismg			6t event				3,506
	Other project		costs				117,418	73@40
	Sub ccmtracted Stafftravel		work				1,126+92 2,098	836+08 ~1052
							~155 074	~1152815
10.	SUPPORT COSTS
							Governance
						Management	costs	Totals
	Core and organisational				management	~199 720	42454	~241 4
	Support costs,		included		in the above, are as follows:
	Management
							2023	2022
							Core and
							organisational	Total
							management	activities
	Wages						95,016	73354
	Social security						28~7	19,526
	Pensions Insurance						14431 l~	9+51 2,308
	Telephone						5418	3,958
	Premises costs						36,799	12,548
	O(IIcecosts						12,176	19,330
	Stafftravel						60	69
	Subscriptions						2,119	2,476
	Depreciation	oftangil&le			assets		~2130	~3178
	Carried forward						198,480	145,898

Manage	ment	-continued
			2023		2022
			Core and
			organisation	el	Total
			management		actlvltles
Brought	forward		198,480		145,898
Loss on sale Bank charges		oftangible fixed assets	799 441		~43
			~199 720		~145 461
Governance		costs
			2023		2022
			Core and
			organisational		Total
			management
Wages Social~			17,641 1/56		18397 1,493
Pensions			664		599
Auditors'	remuneration		8,400		7450
Accountancy		and legal fees	~13993		853
			42 54		28492

	2023	2022
		f,
Auditors' remuneration	8,400	7,250
Depreciation -owned assets	2,130	3,178
Deficit on disposal offixed assets	799

No employees received	emoluments	in excess of560,000.
COMPARATIVES FORTHE STATEMENT OFFINANCIALA~S
		Unrestricted	Restricted	Total
		funds	ftmds	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies		114,635		114,635
Charitable activities
Community Projects		77,622	1,065,974	1,143,596
Training and development		26,667		26,667
Core and organisational	management	6,105		6,105
Volunteering Management		1,000	112,964	113,964
Olher trading activities		28,897		28,897
investment income		674		674
Total		255600	1178938	1434538
EXPEND~ ON
Raising fimds		7,222		7822
Charitable activities
Community Projacts			1,022,772	1,022,772
Training aud development		23,035		23,035
Core and organisational	management	180,524		180,524
Vohmteering Management			~100437	100437
Total		210781	~5523 09	1,333990
NET INCOME Transfers betweea fnuds		44,819 ~516)	55,729 516	100,548
Net movemeat in funds		44,303	56445	100,548

			Catal Stockton-On-Tees Limited	Catal Stockton-On-Tees Limited	Catal Stockton-On-Tees Limited
			Notes to the Financial Statements - continued
			for the Year Ended 31March		2023
14.	COMPARATIVES FORTHE STATEMENT			OFFINANCIALA~S		-continued
					Unrestricted	Restricted	Total
					funds	funds	funds
	RECONCILIATION	OFFUNDS
	Total funds brought forward				328,902	128,503	457,405
	TOTAL FUNDS CARRIED FORWARD				~373 35	184 748	557953
15.	TANGIBLE FIXED	ASSETS
					Freehold	Plant and
					property	machmery	Totals
					5
	COST OR VALUATION
	At 1 April 2022				241,000	184+79	425479
	Disposais					(147,018)	(147,018)
	Revaluations				~21000		~21000
	At 31March 2023				~220 000	~37 61	257 61
	DEPRECIATION
	At I April 2022					177,825	177,825
	Charge foryear					2,130	2,130
	Elimhated on disposal					~146 19	~146 19
	At31March 2023					~33736	~33736
	NET BOOKVALUE
	At31March 2023				~220 000	~325	~223 25
	At31March 2022				~241 000	6454	247 454
	Cost or valuation at31March		2023 is represented	by:
					Freehold	Plant and
					property	machinery	Totals
	Valuation in 2014				(11,668)		(11,668)
	Valuation in 2018				(1,000)		(1,000)
	Valuation in 2023				(21,000)		(21,000)
	Cost				~253 668	~37 61	~290 29
					220,000	37461	257 1

		2023	2022
		f
Cost		~253 668	~253 668
Aggregate	depreciation	185,673	185,673

SOCIAL INVESTMKNTS
	Programme
	related
	investments
~TVALUE	equity
At 1 April 2022 and 31March 2023	149
NKT BOOK VALUE
At 3I March 2023	149
At 31March 2022	149

DEBTORS:	AMOUNTS FALLING DUK WITHIN ON	K YEAR
		2023	2022
			f.
Trade debtors		67,089	401,845
Prepayments	and accrued income	80,211	36,212
		~147300	438 057

CREDITORS: AMOUNTS FALLING DUK WITHIN	ONK YEAR
	2023	2022
Trade creditors	17/61	4,961
Social security and other taxes	8,682	6,038
Other creditors	2,515	21,081
Accruals and deferred income	~589520	431589
	~617978	~463 669

MOVEMENT IN F	U	NDS
				Net	Transfers
				movement	between	At
			At 1.4.22	in funds	funds	31.3.23
Unrestricted funds
General fund			200/00	39,002	(17~1)	221,861
Revaluation Reserve			173,005	~21000)		~152005
			373/05	18,002	(17441)	373,866
Restricted funds
Training &Marketing		Development		8,810		8,810
Big Local Trust			21/43	(16,481)		4,762
Jill Franklin Trust			2,150		(2,150)
Community Health Ambassadors				1402		1402
0-19Woikforce Development			44,914	(44,914)
Refugees &Asylum	Seekers		13,646	(14,691)	1,045
Our Voice Our Rights			5,746			5,746
Community Hub			2,103	492		2495
Volunteer Manager			10,S50	(8,946)		I i)04
School Impact Officer			22,59S	(3,196)		19,402
Adult Care Pathfinder				(956)	956
NHS Resilience Fund			15,169	(15,035)	(134)
Food Power Network			10/31	(12,848)	2417
Holiday Activities and		Food		(15,085)	15,085
Catalyst House Renovations			13,565	(13465)
RAS Mapping and Scoring			19,500	(14~0)		5,000
Palcall RTC North			2,933	(2,933) ~22)	22
			~184748	~152668)	17441	49,421
TOTAL FUNDS			~557 953	~134,66		~423 287

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted funds
General fund Revaluation Reserve			279,015	(240,014)	~21000)	39,002 ~21000)
			279,016	(240,014)	(21,000)	18,002
Restricted fends
Training k.Marketing		Development	29,900	(21,090)		8,810
BigLocal Trust			72421	(88,702)		(16,481)
Community Health Ambassadors			16,752	(I5,550)		1402
0-19Workforce Development			6,149	(51,063)		(44,914)
Refugees It Asylum	Seekers		11,751	(26,442)		(14,691)
Community Hub			18/57	(17,765)		492
Volunteer Manager			33/40	(42/86)		(8,946)
School Impact Officer			56,014	(59/10)		(3,196)
Adult Care Pathfinder			30,050	(31,006)		(956)
NHS Resilience Fund			111,650	(126,685)		(15,035)
Food Power Network			19,409	(32,257)		(12,848)
Holiday Activities and		Food	847487	(862,472)		(15,085)
Catalyst House Renovations			2460	(15,925)		(13~5)
Mnd the GAP			4/49	(4449)
RAS Mapping and Scoring				(14400)		(14~0)
Paleall				(2,933)		(2,933)
Bridging the GAP			34400	(34,500)
RTC Norih			5,000	(5,022)		(22)
Health Equality			74,168	(74,168)
Wellbeing Hub Youth Service Strategy			18,465 ~23 66	(18,465) ~23 6
			~2474 00	~7,567,65		152668
TOTAL FUNDS			1694004	~7,0117,670	~27 DDD7	13466

			Net	Transfers
			movement	between	At
		At 1.421	in funds	funds	31922
Uarestricted fends
General fund		155,897	44,819	(516)	200/00
Revaluation Reserve		173005			~173005
		328,902	44,819	(516)	373405
Restricted funds
TVCF BigLocal Trust		5 53,452	(32309)	(5)	21/43
Jill Franklin Trust		2,150			2,150
Community Health Ambassadors 0-19Workforce Development		48,385	3 (3,471)	(3)	44,914
Care Home Navigator		4,696	(4,744)	48
Refugees 4t Asylum	Seekers	14,069	(4,623)	4/00	13,646
Our Voice Our Rights		5,746			5,746
Community Hub			2,103		2,103
Volunteer Manager			10,850		10,850
School Impact Oflicer			22,598		22,598
Food Parcels			200	(200)
Adult Cme Pathfmder			(424)	424
NHS ResiTience Fund			15,169		15,169
Food Power Network			10,331		10,331
BAME Covid Fund			(252)	252
Catalyst House Renovations			13,565		13,565
Mmd the GAP			4400	(4400)
RAS Mappmg and Scoring			19,500		19,500
Paleall			2933		2 933
		128503	~55729	516	184748
TOTAL FUNDS		457405	~100548		557,953

			Incoming	Resources	Movement
			resources	expended	in fimds
Unrestricted funds
General fimd			255,599	(210,780)	44,819
Restricted funds
BigLocal Trust			27,702	(59,911)	(32409)
Community Health Ambassadors 0-19Workforce Development Care Home Navigator			16,752	(16,749) (3,471) (4,744)	3 (3,471) (4,744)
VONNE Safeguardmg		Project	13,487	(13,487)
Holiday Enrichment			126,364	(126364)
Refugees tk Asylum	Seekers		25,833	(30,456)	(4,623)
Community Hub			34,642	(32,539)	2,103
Volunteer Manager			48/22	(37,472)	10,850
School Impact Oflicer			72,679	(50,081)	22,598
Tackling Inequalities	Fund		3727	(3,227)
Food Parcels				200	200
Digital Inclusion			13,085	(13,085)
Adult Cme Pathfmder			30,000	(30,424)	(424)
NHS Resilience Fund			150,700	(135,531)	15,169
Food Power Network			23,625	(13,294)	10,331
BAME Covid Fund			20,000	(20452)	(252)
Holiday Activities and		Food	526,171	(526,171)
Catalyst House Renovations			16,036	(2,471)	13,565
Mmd the GAP			4,380	(180)	4400
Arqiva Bilsdale Recovery Fund RAS Mapping and Scormg Paleall			1,500 21,500 ~2933	(1,500) (2,000)	19,500 2933
			~1178938	~ll23 99	33729
TOTAL FUNDS			~1434537	~1333989)	~100 548

Infounation	about related party tra	nsactions and outstandmg	balances is outlin	ed below:
					Outstanding
			Income	Expenditure	balances
Stockton Borough Council - Trustees SNelson / N
Stephenson	are Council members	ofStockton Borough
Council
At31March 2023			979,643	16,794	65,150
At 31March	2022		1,008,500	21322	280,867
Eastern Ravens Trust - Trustee LCooke(resigned
17/02/2023)	isa Trustee ofEastern	Ravens Trust
At 31March 2023				61/76
At31March	2022			22,598	(700)

22.	RECONCILIATION OFNET (EXPENDITURE)/INCOME OPERATINGA~S	RECONCILIATION OFNET (EXPENDITURE)/INCOME OPERATINGA~S	RECONCILIATION OFNET (EXPENDITURE)/INCOME OPERATINGA~S	RECONCILIATION OFNET (EXPENDITURE)/INCOME OPERATINGA~S	RECONCILIATION OFNET (EXPENDITURE)/INCOME OPERATINGA~S	TONET	CASH	FLOW FROM
								2023	2022
	Net (expeaditare)/income		for the reporting		period (as per the
	Statement ofFinanchl A		tivities)					(113,666)	100,548
	Adjustments for:
	Depreciation charges							2,130	3,178
	Loss on disposal of	fixed assets						799
	Interest received							(1,406)	(674)
	Interest paid							441	(437)
	Decrease/(increase)	in debtors						290,757	(143/41)
	Increase in creditors							~154 09	27368
	Net cash provided	by/(used		in) operations				~333 4	13 58
23.	ANALYSIS OF CHANGES			IN NET FUNDS
						At 1.4.22		Cash flow	At313.23
	Net cash
	Cash at bank and in	hand				~335	2	~334 29	~670 91
						~335	2	~334 29	~670 91
	Total					~335	2	~334 29	670 91