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|Reference and Administrative
Details|Reference and Administrative
Details||
|---|---|---|
|Trustees'
Report||2 to 12|
|Statement
ofTrustees'|Responsibilities||
|Independent
Auditors'|Report|14to 19|
|Statement
of Financial|Activities|20 to 21|
|Balance Sheet||22|
|Statement of Cash Flows||23|
|Notes to the Financial|Statements|24 to 37|
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|||||||Total|
|---|---|---|---|---|---|---|
||||Note|Unrestrictedf|Restricted|2021|
|Income and Endowments||from:|||||
|Donations
and legacies||||85,530||65,530|
|Charitable
activities||||464,518|50|464,568|
|Other trading
activities||||1,026||1,026|
|Investment
income||||17||17|
|Tota I Income||||551,091|50|551,141|
|Expenditure
on:
Charitable
activities
Total Expenditure
Net expenditure|||6|~(758,885
(758,885)
~(207,794|(526)
~526)
~476)|(759,411)
(759.411)
~208,270)|
|Net movement
in funds||||(207,794)|(476)|(208,270)|
|Reconciliation
of|funds||||||
|Total funds brought|forward|||1,435,569|7,125|1,442,694|
|Total funds carried|forward||19|1,227,775|6,649|1,234,424|
|||||Unrestricted|Restricted|Total|
||||Note|funds|fundsf|2020f|
|Income and Endowments||from:|||||
|Donations
and legacies||||221,015||221,015|
|Charitable
activities||||196,093|70|196,163|
|Other trading
activities||||1,026||1,026|
|Investment
income||||213||213|
|Total income||||418,347|70|418,417|
|Expenditure
on;|||||||
|Charitable
activities||||(833,336)||833,336)|
|Total expenditure||||(833,336||(833,336)|
|Net (expenditure)/income||||~(414,989|70|(414,919|
|Net movement
in funds||||(414,989)|70|(414,919)|
|Reconciliation
offunds|||||||
|Total funds brought|forward|||1,850,558|7,055|1,857,613|
|Total funds carried|forward||19|1,435,569|7,125|1,442,694|
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|Balance She|et|as|
at 31 December 2021||||
|---|---|---|---|---|---|---|
||||||2021|2020|
|||||Note|||
|Fixed assets|||||||
|Tangible assets||||13|1,269,915|1,528,416|
|Current assets|||||||
|Stocks||||14|12,881|9,560|
|Debtors||||15|38,370|21,955|
|Cash at bank and|in hand||||208,651|125,106|
||||||259,902|156,621|
|Creditors: Amounts||falling due within one year||16|(99,134)|(102,343)|
|Net current assets|||||160,768|54,278|
|Total assets less|current||liabilities||1,430,683|1,582,694|
|Creditors: Amounts||falling due after more than one year|||(196,259)|(140,000)|
|Net assets|||||1,234,424|1,442,694|
|Funds ofthe charity:|||||||
|Restricted
income funds|||||||
|Restricted
Funds|||||6,649|7,125|
|Unrestricted
income||funds|||||
|Designated
Funds|||||1,385,538|1,533,133|
|General
Funds|||||(157,763)|(97,564)|
|Total unrestricted|funds||||1,227,775|1,435,569|
|Total funds||||1g|1,234,424|1,442,694|
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||||Note|Note|2021f|2020f|
|---|---|---|---|---|---|---|
|Cash flows from operating|activities||||||
|Net expenditure|||||(208,270)|(414,919)|
|Adjustments
to cash flows|from non-cash|items|||||
|Depreciation|||||159,872|86,899|
|Impairment
charges|||||100,306||
|Investment
income|||||(17)|(213)|
||||||51,891|(328,233)|
|Working
capital adjustments|||||||
|Increase
in stocks
Increase
in debtors|||14
15||(3,321)
(16,415)|(1,337)
(14,085)|
|(Decrease)/increase
in creditors|||16||(113,208)|103,141|
|Increase/(decrease)
in deferred
income|||17||76,658|(118,592)|
|Net cash flows from operating|activities||||(4,395)|(359,106)|
|Cash flows from investing
activities|||||||
|Interest receivable
and similar income
Purchase oftangible
fixed assets|||5
13||17
213
(1,677) ~16,156)||
|Net cash flows from investing|activities||||(1,660)|(17,937)|
|Cash flows from financing
activities|||||||
|Value of new loans obtained
during
the period|||||100,000|150,000|
|Repayment
of capital element|offinance leases and HP||||||
|contracts|||||(10,400)|(5,094)|
|Net cash flows from financing|activities||||89,600|144,906|
|Net increase/(decrease)
in cash and cash equivalents|||||83,545|(232,137)|
|Cash and cash equivalents
at|1 January||||125,106|357,243|
|Cash and cash equivalents
at|31 December||||208,651|125,106|
|All ofthe cash flows are derived
from continuing||operations|during|the|above two periods.||
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|estimated
residual
valu|e, over their|ex|pected
useful eco|nomic
life as follows:|nomic
life as follows:|||
|---|---|---|---|---|---|---|---|
|Asset class||||Depreciation||method|and rate|
|Freehold
property
and|major structural||alterations|2% straight|line|||
|Building
works included|in freehold|property||10%straight||line||
|Plant and machinery||||20% straight||line||
|Motor vehicles||||25% reducing||balance||
|Fixtures and fittings||||25% straight||line||
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|||||Unrestricted||
|---|---|---|---|---|---|
|||||general||
|||||funds|Total funds|
|||||E|K|
|Grants,
including||capital grants;||||
|Coronavirus|Job Retention||Scheme|74,930|74,930|
|Total for 2021||||74,930|74,930|
|Total for 2020||||221,015|221,015|
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|||||Unrestricted||||
|---|---|---|---|---|---|---|---|
|||||general|Restricted|Total|Total|
|||||funds|funds|2021|2020|
|Income|from|charitable|activities|||||
|||||464,518|50|464,568|196,163|
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|4|Inco|me fro|m other trading
activiti|es|||
|---|---|---|---|---|---|---|
|||||Unrestricted|||
|||||general|Total|Total|
|||||funds|2021|2020|
|Property||rental|income|1,026|1,026|1,026|
|||||1,026|1,026|1,026|
|5|Investment||income||||
|5
Investment
in|co|me||||
|---|---|---|---|---|---|
||||Unrestricted|||
||||general|Total|Total|
||||funds|2021|2020|
|Interest receivable|and similar income;|||||
|Interest receivable||on bank deposits|17|17|213|
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##
|||||Activity|Activity|||
|---|---|---|---|---|---|---|---|
|||||undertaken|sUpport|||
|||||directly|costs|2021|2020|
||||||||F|
|Provisions,|Housekeeping||and|||||
|activity||||30,835||30,835|27,908|
|Catering
and hospitality||||||||
|temporary|staff costs|||4,847||4,847|4,147|
|Miscellaneous
staff costs|||||158|158|563|
|Stationery|and advertising||||1,222|1,222|2,852|
|Telephone|||||13,084|13,084|12,770|
|Motor and|travel||||2,998|2,998|4,494|
|Repairs, renewals||and||||||
|replacements|||||58,527|58,527|29,166|
|Bank charges and||loan interest|||1,368|1,368|296|
|Rates|||||5,568|5,568|28,562|
|Insurance|||||17,409|17,409|20,606|
|Heat and light|||||44,305|44,305|36,957|
|Interest on|hire purchase|||||||
|contracts|||||||1,058|
|Wages and|salaries||||300,279|300,279|537,762|
|Staff training|||||936|936|7,800|
|Pension cost|||||8,696|8,696|12,968|
|Depreciation|||||159,872|159,872|86,899|
|Impairment|charges||||100,306|100,306||
|Governance|costs||||9,001|9,001|18,528|
|||||35,682|723,729|759,411|833,336|
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|Governance
costs|||||
|---|---|---|---|---|
|||Unrestricted|Total|Total|
|||fundsf|2021f|2020f|
|Audit fees|||||
|Audit ofthe financial|statemenls|5,250|5,250|10,380|
|Other fees paid to auditors
Legal fees||2,880
871|2,880
871|7,774
374|
|||9,001|9,001|18,528|
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|8
Net inco|ming
resources|ming
resources|||
|---|---|---|---|---|
|Net outgoing|resources for the year include:||||
||||2021f|2020f|
|Audit fees|||5,250|10,380|
|Other non-audit||services|2,880|7,774|
|Depreciation|of|fixed assets|159,872|86,899|
|Impairment|charges||100,306||
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|The aggrega|te
payroll costs were as follows:|||
|---|---|---|---|
|||2021|2020|
|Staff costs|during the year were:|||
|Wages and|salaries|283,982|477,843|
|Social security costs||16,297|34,039|
|Pension costs||8,696|12,968|
|Redundancy|costs||25,880|
|||308,975|550,730|
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|11Auditors'
remuneration|||
|---|---|---|
||2021|2020|
|Audit ofthe financial
statements|5,250|10,380|
|Other fees to auditors|||
|All other non-audit
services|2,880|7,774|
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|13Tangible fixed|assets|assets|||||||
|---|---|---|---|---|---|---|---|---|
||Land and||Furniture
and||Motor|Plant and|||
||buildings|f|equipment|f|vehicles
f|machinery|f|Totalf|
|Cost|||||||||
|At 1 January|||||||||
|2021|1,922,503||196,632||21,334|324,433||2,464,902|
|Additions||||||1,677||1,677|
|At 31 December|||||||||
|2021|1,922,503||196,632||21,334|326,110||2,466,579|
|Depreciation|||||||||
|At
'I January|||||||||
|2021|651,350||140,197||11,730|133,209||936,486|
|Impairment|||||||||
|charges|100,306|||||||100,306|
|Charge for the|||||||||
|year|127,079||19,390||2,176|11,227||159,872|
|At 31 December|||||||||
|2021|878,735||159,587||13,906|144,436||1,196,664|
|Net book value|||||||||
|At 31 December|||||||||
|2021|1,043,768||37,045||7,428|181,674||1,269,915|
|At 31 December|||||||||
|2020|1,271,153||56,435||9,604|191,224||1,528,416|
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|14Stock|||||
|---|---|---|---|---|
||||2021f|2020|
|Consumables|and goods for resale||12,881|9,560|
|15Debtors|||||
||||2021f|2020f|
|Trade debtors|||26,870|1,156|
|Other debtors|||11,500|20,797|
||||38,370|21,955|
|16Creditors:|amounts|falling due within one year|||
||||2021|2020f|
|Bank loans|||43,341|10,000|
|Trade creditors|||121|2,016|
|Other taxation|and social security||2,651|3,621|
|Other creditors|||1,849|3,908|
|Accruals and deferred||income|51,172|62,798|
||||99,134|102,343|
|17Creditors:|amounts|falling due after one year|||
||||2021f|2020|
|Bank loans|||196,259|140,000|
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|19Funds||||||||||
|---|---|---|---|---|---|---|---|---|---|
||||||||||Balance at|
|||||Balance at|||||31|
|||||1 January||Incoming|Resources||December|
|||||2021||resourcesf|expended
f|Transfers
f|2021f|
|Unrestricted|funds|||||||||
|General||||||||||
|Free reserves||||(97,564)||540,491|(498,707)|(1,677)|(57,457)|
|Designated||||||||||
|Fixed asset|reserve|||1,528,416|||(260,178)|1,677|1,269,915|
|Quanlick
fund||||4,717||10,600|||15,317|
|||||1,533,133||10,600|(260,178)|1,677|1,285,232|
|Total unrestricted|||funds|1,435,569|'|551,091|(758,885)||1,227,775|
|Restricted funds||||||||||
|Camp Courageous||||4,106|||(526)||3,580|
|Wheelchair|fund|||3,019||50|||3,069|
|Total restricted||funds||7,125||50|(526)||6,649|
|Total funds||||1,442,694||551,141|(759,411)||1,234,424|
##
##
|Notes to
2021|th|e F|inancia|l
Statement|s
for the|Year Ended|31 Decem|ber|
|---|---|---|---|---|---|---|---|---|
|||||||||Balance at|
|||||Balance at||||31|
|||||1January|Incoming|Resources||December|
|||||2020|resources|expended|Transfers|2020|
||||||F||||
|Unrestricted|funds||||||||
|General|||||||||
|Free reserves||||248,676|418,347|(746,437)|(18,150)|(97,564)|
|Designated|||||||||
|Fixed asset|reserve|||1,597,165||(86,899)|18,150|1,528,416|
|Quantick
fund||||4,717||||4,717|
|||||1,601,882||(86,899)|18,150|1,533,133|
|Total unrestricted|||funds|1,850,558|418,347|(833,336)||1,435,569|
|Restricted|||||||||
|Camp Courageous||||4,106||||4,106|
|Wheelchair|fund|||2,949|70|||3,019|
|Total restricted||funds||7,055|70|||7,125|
|Total funds||||1,857,613|418,417|(833,336)||1,442,694|
|20 Anal|ysis
ofnet assets|between funds||||
|---|---|---|---|---|---|
||||Unrestricted|||
|||Unrestricted|designated|Restricted||
|||general fundsf|funds
F|funds|Total funds|
|Tangible|fixed assets||1,269,915||1,269,915|
|Current assets||237,936|15,317|6,649|259,902|
|Current|liabilities|(95,793)|||(95,793)|
|Creditors|over 1 year|(199,600)|||(199,600)|
|Total net|assets|(57,457)|1,285,232|6,649|1,234,424|
##
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|21 Analysis
of net debt||||
|---|---|---|---|
||||At 31|
||At 1 January
2021
F|Financing
cash flows|December
2021f|
|Cash at bank and
in hand
Debt due within
one year
Debt due after more than one year
Loan repayments|125,106
(10,000)
(140,000)|83,545
(30,000)
(59,600)
(10,400)|208,651
(40,000)
(199,600)
(10,400)|
|Net debt|(24,894)|(16,455)|(41,349)|
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