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|Page No.|Contents|||
|---|---|---|---|
|1-9|Trustees'|Report||
|10|Independent
Examiner's||Report|
||Statement|of Financial|Activities|
|12|Balance Sheet|||
|13|Statement|of Cash Flows||
|14-23|Notes to|the Accounts||
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|STATEMENT OF FINANCIAL ACTIVITIES|STATEMENT OF FINANCIAL ACTIVITIES|STATEMENT OF FINANCIAL ACTIVITIES|STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|---|---|---|
|FOR THE|YEAR ENDED 31 MARCH 2022|||||
|(incorporating|income and expenditure
account)|||Year|Year|
|||||Ended|Ended|
|||||31.3.22|31.3.21|
||Notes|Unrestricted|Restricted|Total|Total|
|||Funds|Funds|Funds|Funds|
|||f|F||f|
|INCOME FROM;||||||
|Donations
and Legacies||1,000|65,722|66,722|60,470|
|Charitable
Activities|(5)|11,260|502,052|513,312|504,343|
|Other Trading
Activities|(6)|64,983|4,200|69,183|37,170|
|Investment
Income||283||283|243|
|TOTAL||77,526|571,974|649,500|602,226|
|EXPENDITURE ON:||||||
|Raising
Funds|(7)|9,482|108|9,590|11,164|
|Charitable
Activities|(8)|299|624,317|624,616|488,147|
|TOTAL||9,781|624,425|634,206|499,311|
|NET INCOME (EXPENDITURE)||67,745|(52,451)|15,294|102,915|
|TRANSFER BETWEEN FUNDS|(17)|||||
|NET INCOME (EXPENDITURE)||||||
|FOR THE YEAR AFTER TRANSFERS||67,745|(52,451)|15,294|102,915|
|Reconciliation
of Funds||||||
|Total Funds Brought Forward||158,140|325,329|483,469|380,554|
|Total Funds Carried Forward|(18)|225,885|272,878|498,763|483,469|
##
##
|RECONCILIATION
OF NET MOVEMENT|RECONCILIATION
OF NET MOVEMENT|RECONCILIATION
OF NET MOVEMENT|IN FUNDS|TO NET|CASH FLOW|||
|---|---|---|---|---|---|---|---|
|FROM OPERATING ACTIVITIES||||||2022|2021|
|||||||f|f|
|Net movement
in funds||||||15,294|102,915|
|Add back depreciation||||||15,981|35,154|
|Add loss / Deduct profit on disposal||of|asset||||1,440|
|Deduct investment
income||||||(283)|(243)|
|Decrease/(increase)
in debtors||||||(3,832)|(10,905)|
|Increase/(decrease)
in creditors||||||(19,188)|(74,803)|
|Net cash used in operating
activities||||||7,972|53,558|
|Cash flows from investment
activities:||||||||
|Interest||||||283|243|
|Purchase
of fixed assets||||||(22,775)|(6,970)|
|Net cash provided
by investing|activities|||||(22,492)|(6,727)|
|Increase/(decrease)
in cash and|cash||equivalents|during|the year|(14,520)|46,831|
|Cash and cash equivalents
brought||forward||||463,062|416,231|
|Cash and cash equivalents
carried|||forward|||448,542|463,062|
##
|NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022||||
|---|---|---|---|
|1.ACCOUNTING
POLICIES||||
|(a) Basis ofpreparation
and assessment
ofgoing concern||||
|The accounts
(financial statements)
have been prepared
under the historical cost convention|with|||
|items recognised
at cost or transaction
value unless otherwise
stated
in the relevant
notes to|these|||
|accounts. The financial statements
have been prepared
in accordance
with the Statement
of||||
|Recommended
Practice: Accounting
and Reporting
by Charities
preparing
their accounts
in||||
|accordance
with the Financial
Reporting
Standard
applicable
in the UK and Republic of Ireland||||
|(FRS 102)issued January 2019and the Financial
Reporting
Standard
applicable
in the United||||
|Kingdom
and Republic of Ireland (FRS 102)and the Charities Act 2011.||||
|The charity constitutes
a public benefit entity as defined
by FRS 102.||||
|The trustees consider that there are no material
uncertainties
about the charity's
ability to continue||||
|as a going concern.||||
|(b) Funds structure||||
|Restricted
funds are funds which are to be used
in accordance
with specific restrictions
imposed||by||
|the donor or trust deed. There are 15restricted
funds
at the year end.||||
|Unrestricted
income funds comprise those funds which the trustees are free to use for any purpose|||in|
|furtherance
ofthe charitable
objects. Unrestricted
funds
include designated
funds where the|trustees,|||
|at their discretion
have created a fund for a specific purpose.||||
|Further details ofeach fund are disclosed
in note 17.||||
|(c) Income recognition||||
|All income is recognised
once the charity has entitlement
to the income,
it is probable
that the||||
|income
will be received and the amount
of income receivable can be measured
reliably.||||
|Donations
are recognised
when the charity has been notified
in writing
of both the amount
and||||
|settlement
date. In the event that a donation
is subject to conditions
that require a level of performance||||
|before the charity is entitled to the funds, the income is deferred
and not recognised
until either those||||
|conditions
are fully met, or the fulfilment
ofthose conditions
is wholly
within the control of the||||
|charity and
it is probable that those conditions
will be fulfilied
in the reporting
period.||||
|Interest on funds
held on deposit is included
when receivable
and the amount
can be measured||||
|reliably
by the charity; this is normally
upon
notification
ofthe interest
paid or payable
by the|bank.|||
|(d) Expenditure
Recognition||||
|Liabilities are recognised
as expenditure
as soon as there is a legal or constructive
obligation||||
|committing
the charity to that expenditure,
it is probable
that settlement
will be required
and|the|||
|amount
ofthe obligation
can be measured
reliably.||||
|All expenditure
is accounted
for on an accruals basis. All expenses
including
support costs and||||
|governance
costs are allocated or apportioned
to the applicable
expenditure
headings.
For more||||
|information
on this attribution
refer to note (f) below.||||
|(e) Irrecoverable
VAT||||
|Irrecoverable
VAT is charged
against the expenditure
heading
for which
it was incurred.||||
|(f) Allocation ofsupport
and governance
costs||||
|Support costs have been allocated
between
governance
costs and other support costs. Governance||||
|costs comprise
all costs involving
the public accountability
ofthe charity and its compliance|with|||
|regulation
and good practice. These costs include costs related to independent
examination|and|||
|legal fees together
with an apportionment
ofoverhead
and support costs.||||
|Governance
costs and support costs relating to charitable
activities
have been apportioned|based on|||
|staff time and facilities used
in each activity.||||
|The allocation
ofsupport
and governance
costs is analysed
in note 9.||||
##
|4|NET INCOME FOR THE YEAR|NET INCOME FOR THE YEAR||2022|2021|
|---|---|---|---|---|---|
||This is stated after charging:|||||
||Pension Costs|||10,565|6,173|
||Depreciation
—owned assets|||15,981|35,154|
||Loss (Profit) on Disposal ofAssets||||1,440|
||Independent
Examination|||1,455|1,455|
||Other Financial Services|||||
|5|INCOME FROM CHARITABLE ACTIVITIES||Unrestricted|Restricted|Total|
||||Funds|Funds|2022|
||Stockport CCG - Young Carers Core|||30,200|30,200|
||Stockport CCG - Adult|||14,349|14,349|
||SMBC —Young Carers|||163,000|163,000|
||SMBC - Carer Assessments|||116,666|116,666|
||GMCVO|||4,525|4,525|
||SMBC Community
Champions|||32,770|32,770|
||Henry Smith|||23,450|23,450|
||Big Lottery|||40,254|40,254|
||Triangle Trust|||7,917|7,917|
||Oglesby|||10,500|10,500|
||BBC-Children
in Need|||14,700|14,700|
||Pure Innovations
-WIN B|||10,980|10,980|
||Commonweal
—WIN A|||28,888|28,888|
||Age UK - WIN A|||153|153|
||Wider Ind.Network - counselling|||2,700|2,700|
||NHS England
—Covid Legacy||9,300||9,300|
||Neighbourly
Fund|||1,000|1,000|
||Good Things Foundation||1,960||1,960|
||Total||11,260|502,052|513,312|
||||Unrestricted|Restricted|Total|
||Previous Year||Funds|Funds|2021|
||||F|F|F|
||Stockport CCG - Young Carers Core|||22,650|22,650|
||Stockport CCG -Adult|||24,353|24,353|
||SMBC - Young Carers|||157,919|157,919|
||SMBC - Carer Assessments|||33,000|33,000|
||SMBC - Local Discretionary|Grant|10,000||10,000|
||SMBC - Other||2,340||2,340|
||HMRC - CJRS|||2,058|2,058|
||Charities
Aid Foundation||8,000||8,000|
||Henry Smith|||40,142|40, 'I42|
||Lloyds Foundation|||32,827|32,827|
||Big Lottery||13,000|39,825|52,825|
||Triangle Trust||8,900|20,000|28,900|
||Oglesby|||16,960|16,960|
||Independent
Age|||11,100|11,100|
||BBC-Children
in Need|||14,700|14,700|
||Pure Innovations
-WIN B|||30,264|30,264|
||Age UK-WIN A
Wider Ind.Network
—counselling|||10,980
2,700|10,980
2,700|
||Good Things Foundation
Total||2,625
44,865|459,478|2,625
504,343|
##
##
##
|INCOME FROM O|T|HER TRADING ACTIVITI|ES|ES|||||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted||Restricted|Total||Total|
||||Funds||Funds|2022||2021|
|||||||f||E|
|Rental, Room hire|&|Services Income|54,401|||54,401||35,486|
|Photocopying||||582|||582|284|
|Staff Secondment|||10,000|||10,000|||
|Student Placement|Fees||||4,200|4,200||1,400|
||||64,983||4,200|69,183||37,170|
|Restricted
income|in|2021 was f1,561.|||||||
|EXPENDITURE ON||RAISING FUNDS|||||||
|||||Unrestricted||Restricted||Total|
||||||Funds|Funds||2022|
|Community
Facilities||& Other Services:|||F|f||E|
|Employment
Costs|||||1,010|||1,010|
|Depreciation|||||1,500|||1,500|
|Business Rates|||||1,032|||1,032|
|Repairs 8
Maintenance|||||1,054|||1,054|
|Heat, Light &Water|||||900|||900|
|Cleaning|||||600|||600|
|Insurance|||||1,500|||1,500|
|Telephone|||||1,387|||1,387|
|Refreshments|||||358|||358|
|Fundraising
Costs|||||141||108|249|
||||||9,482||108|9,590|
|Previous Year|||||Unrestricted|Restricted||Total|
||||||Funds|Funds||2021|
|Community
Facilities 8, Other Services:
Employment
Costs|||||F
978|E||978|
|Depreciation
Business Rates|||||2,111
1,664|||2, 1 1 1
1,664|
|Repairs 8
Maintenance
Heat, Light &Water
Cleaning
Insurance|||||2,713
900
600
1,500|||2,713
900
600
1,500|
|Telephone
Refreshments|||||200
125|||200
125|
|Bad Debts|||||157|||157|
|Fundraising
Costs|||||216
11,164|||216
11,164|
##
|8|EXPENDITURE ON CHARITABLE ACTIVITIES|EXPENDITURE ON CHARITABLE ACTIVITIES|EXPENDITURE ON CHARITABLE ACTIVITIES|EXPENDITURE ON CHARITABLE ACTIVITIES|EXPENDITURE ON CHARITABLE ACTIVITIES|Adult Carer|Young|Young|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||||Services|Care|rs|2022|
|||||||F|F||6|
||Employment|Costs||||225,231|196,451||421,682|
||Recruitment|8 DBSChecks||||1,523||448|1,971|
||Training|||||1,566||735|2,301|
||Travel|||||1,615|3,364||4,979|
||Advertising|& Publicity||& Events||3,687|||3,687|
||Carers Activities,||Outings||& Residentials|758|8,229||8,987|
||Translation|||||96|||96|
||Carers &Support||Worker||Other|212||480|692|
||Volunteer
Expenses|||||105|||105|
||Carelink|||||2,403|||2,403|
||Vehicle Expenses||||||1,833||1,833|
||Counselling|Fees||||19,745|||19,745|
||Room Hire|||||280|||280|
||Support Costs|||||101,992|41,385||143,377|
||Governance|Costs||||9,926|2,552||12,478|
|||||||369,139|255,477||624,616|
||Restricted
Funds||||||||624,317|
||Unrestricted|Funds|||||||299|
||||||||||624,616|
||Previous
Year|||||Adult Carer|Young||Total|
|||||||Services|Carers||2021|
||||||||f||F|
||Employment|Costs||||131,509|172,046||303,555|
||Recruitment|8 DBSChecks||||473||420|893|
||Training|||||470||90|560|
||Travel|||||337||1,047|1,384|
||Advertising|& Publicity||&|Events|577||882|1,459|
||Carers Activities,||Outings||& Residentials|61||2,995|3,056|
||Translation|||||||67|67|
||Carers &Support||Worker||Other|63||480|543|
||Carelink|||||3,666|||3,666|
||Vehicle Expenses|||||||1,343|1,343|
||Counselling|Fees|||||14,585||14,585|
||Room Hire|||||140|||140|
||Support Costs|||||111,615|38,790||150,405|
||Governance|Costs||||3,066||3,425|6,491|
|||||||251,977|236,170||488,147|
||Restricted|Funds|||||||463,526|
||Unrestricted|Funds|||||||24,621|
||||||||||488,147|
|9|ALLOCATION
OF GOVERNANCE|ALLOCATION
OF GOVERNANCE|ALLOCATION
OF GOVERNANCE|AND SUPPORT COSTS|AND SUPPORT COSTS|||||
|---|---|---|---|---|---|---|---|---|---|
|||||Basis of|General|||||
|||||Apportionment|Support
Governance||Total|2022 Total 2021||
||||||f|f|f||F|
||Support Costs|||||||||
||Ernployrnent
Costs|||Staff Time|20,064|2,229|22,293||15,056|
||Computer
Maintenance||&Software|Area Used|7,952|||7,952|5,234|
||Website Support Costs|||Direct|5,475|||5,475|7,727|
||Minor Equipment|||Direct|2,096|||2,096|318|
||Depreciation|||Area Used|14,481||14,481||33,043|
||Loss on disposal ofassets|||Area Used|||||1,440|
||Publications
&Subscriptions|||Direct|1,373|||1,373|727|
||Repairs &Maintenance|||Area Used|28,335||28,335||27,899|
||Heat, Light 8 Water|||Area Used|12,219||12,219||12,033|
||Cleaning|||Area Used|14,023||14,023||14,474|
||Insurance|||Area Used|3,497|||3,497|2,083|
||Telephone|||Area Used|18,478||18,478||20,634|
||Printing
8 Stationery|||Direct|8,417|||8,417|6,311|
||Postage|||Direct|1,801|||1,801|2,339|
||Sundries|||Direct|1,349|||1,349|996|
||Refreshments|||Direct|3,817|||3,817|1,597|
||Card Charges|||Direct|||||10|
||Legal &Professional|Fees||Governance||4,720||4,720|3,520|
||Strategic &Management||Support|Governance||4,074||4,074||
||Accountancy|||Governance||1,455||1,455|1,455|
||||||143,377|12,478|155,855||156,896|
|10|STAFF NUMBERS AND COSTS||||||2022f||2021
f|
||Wages and Salaries||||||407,697||296,279|
||Social Security Costs|||||||26,723|17,137|
||Pension Costs|||||||10,565|6,173|
||||||||444,985||319,589|
||The charity employed|38people during
the year. The average
number||||ofemployees,||full time|equivalent|
||was as follows:|||||||||
||Services|||||||15|10|
||Management
& Administration|||||||1|1|
|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Land &|||Building|||||Computer|Fixtures
&||Total|
|COST/ VALUATION||Buildings
f|||Improvements
f||||Vehicles
f||Equipment
f|Equipment
f||f|
|At 1 April 2021||||1||237,339||||35,620|45,593||49,851|368,404|
|Additions||||||10,763|||||5,715||6,297|22,775|
|Disposals|||||||||||||(6,762)|(6,762)|
|At 31 March 2022||||1||248,102||||35,620|51,308||49,386|384,417|
|DEPRECIATION|||||||||||||||
|At 1 April 2021||||||228,100||||14,248|35,985||48,704|327,037|
|Charge for Year|||||||2,694|||7,124|4,210||1,953|15,981|
|Disposals|||||||||||||(6,762)|(6,762)|
|At 31 March 2022||||||230,794||||21,372|40,195||43,895|336,256|
|NET BOOK VALUE|||||||||||||||
|At 31 March 2022||||1||17,308||||14,248|11,113||5,491|48,161|
|At 31 March 2021||||1|||9,239|||21,372|9,608||1,147|41,367|
|Stockport MBC transferred|||the buidings|||to the|charitable|||company|for the nominal||sum off1.||
|CAPITAL COMIIITMENTS|||||||||||||2022|2021|
|||||||||||||||f|
|Contracted
but not provided|||for||||||||||nil|nil|
|DEBTORS|||||||||||||2022f|2021f|
|Other Debtors|||||||||||||57,313|45,977|
|Prepayments|||||||||||||7,132|14,636|
||||||||||||||64,445|60,613|
|Restricted|||||||||||||33,645|43,645|
|Unrestricted|||||||||||||30,800|16,968|
|Total|||||||||||||64,445|60,613|
|DEFERRED INCOME|||||||||||||2022|2021|
|Deferred
income|comprises||grants|and||rentals||paid|in advance.||||f|f|
|Balance as at 1st April|||||||||||||72,284|78,7'I 4|
|Amount
released|to income||earned||from charitable||||activities||||(72,284)|(78,714)|
|Amount
deferred|in year||||||||||||41,965|72,284|
||||||||||||||41,965|72,284|
|LIABILITIES:AMOUNTS||FALLING|||DUE WITHIN||||ONE|YEAR|||2022|2021|
|Other Creditors|||||||||||||13,317|3,763|
|Deferred
Income|||||||||||||41,965|72,284|
|Other Creditors|—SMBC||||||||||||2,455|2,455|
|Accruais|||||||||||||4,648|3,071|
||||||||||||||62,385|81,573|
|Restricted|||||||||||||35,222|72,427|
|Unrestricted|||||||||||||27,163|9,146|
|Total|||||||||||||62,385|81,573|
##
##
##
|17|ANALYSIS OF CHARITABLE FUNDS|ANALYSIS OF CHARITABLE FUNDS|ANALYSIS OF CHARITABLE FUNDS|cont...|||||
|---|---|---|---|---|---|---|---|---|
||Previous Year||||||||
||Analysis ofMovements|in||Balance at||||Balance at|
||Restricted Funds:|||01-Apr-20|Incoming|Transfers|Outgoing|31-Mar-21|
||Restricted Capital Funds:|||f|f|f|F||
||Donation - Minibus|||28,496|||(7,124)|21,372|
||SMBC - cellar refurbishment|||3,347|||(551)|2,796|
||Mayor's
Charity -cellar refurbishment|||1,318|||(217)|1,101|
||The Morrison's
Foundation||- cellar|6,694|||(1,102)|5,592|
||Community
Investment
Fund|||581|||(194)|387|
||Adult Social Care 8 Carers||||||||
||Independent
Age||||11,100||(5,599)|5,501|
||Wider independence
Network - Lot A|||10,463|10,980||(18,225)|3,218|
||Wider independence
Network - Lot B|||15,267|30,264||(38,093)|7,438|
||Wider Ind.Network
- counselling||||2,700||(2,700)||
||Marks 8 Spencer
—counselling|||1,757||||1,757|
||Ready to Grow|||4,190||||4,190|
||Stockport CCG|||188|24,353||(14,765)|9,776|
||SMBC - Carer Respite|||6,883|||(29)|6,854|
||Stockport Together - Carer||Connect|6,680|||(6,680)||
||Carer Assessments|||37,706|33,000||(38,803)|31,903|
||Big Lottery||||39,825||(25,007)|14,818|
||Henry Smith|||9,519|40,142||(33,449)|16,212|
||Lloyds Foundation|||(319)|32,827||(32,508)||
||Fundraising
& Donations|- adults||32,994|58,57'I||(252)|91,313|
||HMRC CJRS||||2,058||(2,058)||
||Young Carers||||||||
||SMBC SocServices|||9,289|157,919||(167,208)||
||Stocirport CCG - Young|Carers||8,091|22,650||(30,741)||
||Big Lottery - Young Carers|||5,000|||(5,000)||
||Donations|||53,447|16,244||(9,212)|60,479|
||Other||||1,561||(1,561)||
||Donations-
counselling|||6,869|1,000||(1,000)|6,869|
||Awards
for All —counselling|||4,040|||(4,040)||
||BBCChildren
In Need|||5,076|14,700||(8,483)|11,293|
||Oglesby
Charitable
Trust|||14,425|16,960||(8,925|22,460|
||Sub-total|||272,001|516,854||(463,526)|325,329|
||Unrestricted
Funds:||||||||
||General Funds|||42,832|85,372|(3,422)|(9,770)|115,012|
||Capital Funds|||25,214||3,422|(22,115)|6,521|
||Designated
- Young Carers|||3,900|||(3,900)||
||Designated
Funds - Contingency|||36,607||||36,607|
|||||108,553|85,372||(35,785)|158,140|
|||||380,554|602,226||(499,311)|483,469|
##
##
|||||||
|---|---|---|---|---|---|
|ANALYSIS OF NET ASS||ETS BETWEEN FUNDS|Tangible|Net||
||||Fixed|Current|Total|
||||Assets|Assets|2022|
|RESTRICTED FUNDS:|||||F|
|Restricted
Capital|||22,060||22,060|
|Adult Social Care|||3,284|167,309|170,593|
|Young Carers|||2,160|78,065|80,225|
||||27,504|245,374|272,878|
|UNRESTRICTED|FUNDS:||20,657|205,228|225,885|
|Retained
Surplus|Carried|Forward|48,161|450,602|498,763|
|Previous Year|||Tangible|Net||
||||Fixed|Current|Total|
||||Assets|Assets|2021|
|RESTRICTED FUNDS:|||F|F|E|
|Restricted
Capital|||31,248||31,248|
|Adult Social Care|||2,742|190,238|192,980|
|Young Carers|||1,630|99,471|101,101|
||||35,620|289,709|325,329|
|UNRESTRICTED|FUNDS:||5,747|152,393|158,140|
|Retained
Surplus|Carried|Forward|41,367|442,102|483,469|
|OPERATING LEASE COMMITNIENTS||||2022|2021|
|Office Equipment||||E||
|Within one Year||||7,423|7,500|
|2-5 years||||9,622||
|||||17,045|7,500|
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