2022-03-31-accounts - Nepacs

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		Page
Report ofthe Trustees	I	to	9
Report ofthe independent Auditors	10	to	13
Statement ofFinancial Activities		14
Balance Sheet
Cash Flow Statement		16
Notes tothe Cash Flow Statement		17
Notes to the Financial Statements	18	to	30

					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies		2	35,6 1.5	74,552	110,167	153,096
Charitable activities
Prisoner Family Welfare			778,296	427,848	1,206,144	853,987
Young People				53,182	53,182	89,127
Rehabilitative Support			40,567		40,567	252,785
Management and labour re-charge			79,582	9,000	88,582	29,980
Investment income		3	24,725		24,725	24,798
Total			958,785	564,582	1,523,367	1,403,773
EXPENDITURE ON
Raising funds			3,000		3,000	3,000
Charitable activities
Prisoner Family Welfare			874,603	383,181	1,257,784	1,033,855
Young Peop le				110,508	110,508	83,481
Grants to Prisoners Families			39,396		39,396	49,463
Rehabilitative Support			67,965		67,965	256,858
Total			984,964	493,689	1,478,653	1,426,657
Net gains on investments			11,566		11,566	24,811
NKT INCOME/(EXPENDITIJRE)			(14,613)	70,893	56,280	1,927
RECONCILIATION	OF I IJNDS
Total funds brought forward			1,012,276	1.47,590	1,159,866	1,157,939
TOTAL FUNDS CARRIFD FORWARD			997,663	218,483	1,216,146	1,159,866

	31M	ARCH 2022
				2022	202]
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSFTS
Tangible assets		10,550		10,550	16,873
Investments
Investments	14	I		I	I
Investment property		275,000		275,000	275,000
		285,551		285,551	291,874
CURRENT ASSETS
Stocks	16	3,418		3,418
Debtors	17	130,920		130,920	160,239
Investments	18	282,484		282,484	275,423
Cash at bank and in hand		383,929	218,481	602,410	521,151
		800,751	2]8,481	1,019,232	956,813
CREDITORS
Amounts falling due within one year	19	(88,637)		(88,637)	(88,821)
NKT CURRENT ASSETS		712,114	218,481	930,595	867,992
TOTAL ASSETSLESSCURRENT
LIABILITIES		997,665	218,481	1,216,146	1,159,866
NET ASSETS		997,665	218,481	1,216,146	1,159,866
11/NDS	21
Unrestricted funds				997,665	1,012,276
Restricted funds				218,481	147,590
TOTAL FUNDS				1,216,146	1,159,866

			2022	2021
		Notes		8
Cash flows from operating	activities
Cash generated from operations			74,019	27,247
Net cash provided by operating activities			74,019	27,247
Cash flows from investing	activities
Purchase oftangible tlxed assets			(1,740)	(14,751)
Profit / loss on fixed asset investments			11,566	24,811
Interest received			4,475	4,548
Movement in iuanaged investments			(7,061)	(42,197)
Net cash provided by/(used	in) investing	activities	7,240	(27,589)
Change in cash and cash equivalents		in
the reporting period			81259	(342)
Cash and cash equivalents	at the
beginning ofthe reporting	period		521,151	521,493
Cash and cash equivalents	at the end	of
the reporting period			602,410	521,151

			NOTKS TOTHE CASH FLOW S'I'ATKMKNT FOR 'I'HE YKAR ENDED 31 MARCH 2022	NOTKS TOTHE CASH FLOW S'I'ATKMKNT FOR 'I'HE YKAR ENDED 31 MARCH 2022
	RECONCILIATION		OFNET INCOME TO NKT CASH FLOW FROM		OPERATING ACTIVITIES
					2022	2021
	Net uicome for the	reporting		period (as per the Stateinent ofFinancial
	Activities)				56,280	1,927
	Adjustments for:
	Depreciation charges				8,062	4,638
	Gain on investments				(]1,566)	(24,811)
	Loss on disposal of	fixed assets				2,286
	Interest received				(4,475)	(4,548)
	(Increase)/decrease	in stocks			(3,418)	11,710
	Decrease in debtors				29,320	3,370
	(Decrease)/increase	in creditors			(184)	32,675
	Net cash provided	by operations			74,019	27,247
2.	ANALYSIS OF CHANGES IN NET FUNDS
				At 1.4.21	Cash flow	At 31.3.22
	Net cash
	Cash at bank and in	hmid		521,151	81,259	602,410
				521,151	81,259	602,4]0
	Liquid resources
	Deposits included in	cash
	Current asset investments			275,423	7,061	282,484
				275,423	7,061	282,484
	Total			796,574	88,320	884,894

	DONATIONS AND LE	GACI	ES
				2022	2021
	Donations and appeals			17,427	23,393
	Glallts			70,294	108,635
	Subscriptions			1,382	1,465
	Other income			21,064	19,603
				110,167	153,096
	Grants received, included	in the	above, are as follows.
				2022	2021
	AB Charitable Trust			15,000	15,000
	29th May 1961 Charitable	Trust		5,000	5,000
	SirJames Knott Trust			5,000	5,000
	Noel Buxton Trust				4,000
	Debtors Relief Fund				2,000
	StJohn's Church, Neville's	Cross		2,000	2,250
	Esmce Fairbaim Foundation				15,080
	Allison Greenlees Continuation		Fund		500
	The National Lottery Conununity		Fund		9,899
	StHilda's Tnrst				1,000
	Ballinger Trust			10,000
	Coronavirus Job Retention	Scheme		18,294	48,906
	Stamp It Out			5,000
	Ecclesiastical			10,000
				70,294	108,635
3.	INVESTMENT INCOME
				2022	2021
	Rents received			20,250	20,250
	Deposit account interest			200	597
	Dividends Received			4,275	3,951
				24,725	24,798

					2022	2021
			Activity
Tea bar and visitors centre			Prisoner Family Welfare		4],046	4,593
Service income			Prisoner Family Welfare		188,170	34,495
FSOS contracts			Prisoner Faruily Welfare		658,870	664,764
Grants			Prisoner Family Welfare		318,058	150,135
Grants			Young People		5'3,182	89,127
Service income			Rehabilitative	Support	40,567	252,785
Management charges and
re-charge ofsalaries			Management	aud labour re-charge	88,582	29,980
					1,388,475	1225,879
Grants received, included	in	the	above, are as follows:
					2022	2021
BBCChildren in Need					20,294	43,312
Durham Tees Valley CRC						12,500
The Beatrice Laing Trust						5,000
Esruce Fairbaim Foundation						30,462
The National Lottery Community			Fund		55,000	55,000
High Sheriff North umberland						750
HMPPS Innovation Fuud					55,108	17,173
Ctothworkets Foundation						3,840
Durham PCC Conuuunity	Safety Fund					7,420
Northumbria PCC Supporting		Victims Fund			15,000	15,000
Youth Endowment Fund					17,888	18,805
Swire Trust					30,480	30,000
HMPPS Womens Community		Sector			59,817
Local Leadership and Integration			Fund		117,653
					371/40	239362
RAISING FIJNDS
Investment management	costs
					2022	202]
Portfolio management					3,000	3,000

				Gmnt
				funding of
				activities	Support
			Direct	(sce note	costs (see
			Costs	7)	note 8)	Totals
Prisoner Family Welfare			834,610		423,174	1757,784
Young People			106,966		3 542	110,508
Grants to Prisoners		Families		39,396		39,396
Rehabilitative	Support		66,197		1,768	67,965
			1,007,773	39,396	428,484	1,475,653
GRAN'IS PAYABLE
					2022	2021
						f
Grants to Prisoners		Families			39,396	49,463
SUPPORT COSTS
					Administrative	Hutuan
			Management	Finance	expenses	resources
			f,
Prisoner Family Welfare			240,699	486	122,951	28,460
Young People					1,725	1,730
Rehabilitative	Support				1,513	243
			240,699	486	126,189	30,433
					Governance
			Premises	Depreciation	costs	Totals
Prisoner Family Welfare			16,436	8,062	6,080	423,174
Young People			87			3,542
Rehabilitative	Support		12			1,768
			16,535	8,062	6,080	428,484

			2022	2021
Auditors'	reniuneration		3,000	3,000
Auditors'	remuneration	for non audit work	3,080	1,860
Depreciation -owned		assets	8,063	4,639
Deficit on	disposal of	fixed assets		2,286

STAF	F COSTS
		2022	2021
Wages	and salaries	998,497	1,034,346
Social	security costs	71,371	79,987
Other	pension costs	42,381	47,385
		1,112,249	1,161,718

		2022	2021
Charitable	activities	62	67
Support		7	10
		69	77

		Unrestricted	Restricted	Total
		funds	funds	fimds
				6
INCOME	AND ENDOWMENTS FROM
Donations	and legacies	86,776	66,320	153,096
Charitable	activities
Prisoner Family Welfare		771,701	82,286	853,987
Young People			89,127	89,127
Rehabilitative Support		252,785		252,785
Management and labour re-charge		29,980		29,980
Investment	inconie	24,798		24,798

12.	COMPARATIVES FORTHE STA'I'KMKNT OF FINANCIAL ACTIVITIFS - continued	COMPARATIVES FORTHE STA'I'KMKNT OF FINANCIAL ACTIVITIFS - continued	COMPARATIVES FORTHE STA'I'KMKNT OF FINANCIAL ACTIVITIFS - continued	COMPARATIVES FORTHE STA'I'KMKNT OF FINANCIAL ACTIVITIFS - continued
			Unrestricted	Restricted	Total
			funds	fundsf	funds
	Total		1,166,040	237,733	1,403,773
	EXPENDITU RK ON
	Raising funds		3,000		3,000
	Charitable activities
	Prisoner Fiunily Welfare		911,614	122,241	1,033,855
	Young People			83,481	83,481
	Grants to Prisoners Families		49,463		49,463
	Rehabilitative Support		247,602	9,256	256,858
	Total		1,211,679	214,978	1,426,657
	Net gains on investments		24,811		24,811
	NET INCOME/(EXPENDITURE)		(20,828)	22,755	1,927
	Transfers between funds		8,734	(8,734)
	Net movement in funds		(12,094)	14,021	1,927
	RECONCILIATION	OF FUNDS
	Total funds brought forward		1,024370	133,569	1.,157,939
	TOTAL FUNDS CARRIED FORWARD		1,012,276	147,590	1,159,866
13.	TANGIBLE I'IXED	ASSETS
			Fixtures
			and	Office
			fittings	equipment	Totals
	COST
	At I April 2021		2,245	26,836	29,081
	Additions			1,740	1,740
	At 31 March 2022		2,245	28,576	30,821
	DEPRECIATION
	At l April 2021		2,245	9,963	12,208
	Charge for year			8,063	8,063
	At 31March 2022		2,245	18,026	20,2'7 l
	NET BOOKVALUE
	At 31March 2022			10,550	10,550
	At 31 March 2021			16,873	16,873

NEPACS Trading Limited Registered office. 20 Old Elvet, Durham, Nature ofbusiness; Dormant.	DHI 3HW
Class ofshare:	holding
Ordinary	100
		2022	2021
Aggmgate capital and reserves		I	I
INVESTMENT PROPERTY
FAIR VALUE
At I April 2021
and 31March 2022			275,000
NET BOOKVALUE
At 31 March 2022			275,000
At 31 March 2021			275,000

Surveyors at f275,000, The trustees consider this property bad not been re valued, it would have been	to be the relevant value at 31 March 202".If included at the historical costoff2,191.	the invest
STOCKS
	2022	2021
		8
Visitor Centres	3,418

17.	DEBTORS:A	MOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
	Trade debtors		122,190	142,382
	Other debtors		1,933
	Prepayments		6,797	17,857
			130,920	160 239
18.	CURRENT ASSETINVFSfMKNTS
			2022	2021
	Funds under management		282,484	275,423
19.	CREDITORS: AMOUNTS FALLING DUF. WITHIN ONE YEAR
			2022	2021
	Trade creditors		31,952	10,024
	Amounts owed	to group undertakings	1	I
	Social security	and other taxes	16,391	17,371
	Other creditors		12,810	12,720
	Accrued expenses		27,483	48,705
			88,637	88,821

	2022	202 i
	8
Within one year	786	1,572
Between one and five years		786
	786	2,358

	2022	2021
Within one year		11,813
Between one and five years
		11,813

				Net
				movement	At
			At 1.4.21	in funds	3],'3,22
Unrestricted	funds
General fund			882,638	23,237	905,875
Family Holidays			3,700		3,700
Early Days in	Custody		125,938	(37,848)	88,090
			1,012,276	(14,611)	997,665
Restricted funds
Youth Project			67,760	(29,755)	38,005
Special Visits			17,322	(1,013)	16,309
Holme House	Visitors Centre		3,754		3,754
Communications,		Training &Devolopment	14,275	7,696	21,971
Ann Chambers			1,917		1,917
Courts			26,980	(21,819)	5,161
Care Leavers	Project		15,582	5,894	21,476
Befriending				28,705	28,705
SGW				29,544	29,544
Womens				44,250	44,250
Circles				7,389	7,389
			147,590	70,891	218,481
TOTAI. FUNDS			1,159,866	56,280	I2,16,146

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			f,
Unrestricted	funds
Geneml fund			903,786	(892,115)	11,566	23,237
Early Days in	Custody		54,999	(92,847)		(37,848)
			958,785	(984,962)	11,566	(14,611)
Restricted funds
Youth Project			80,753	(110,508)		(29,755)
Special Visits			2,224	(3,237)		(1,013)
Communications,		Training &Development	37,549	(29,853)		7,696
Courts			6,209	(28,028)		(21,819)
Care Leavers	Project		65,483	(59,589)		5,894
Parental Rights			55,108	(55,108)
Bettiending			31,501	(2,796)		28,705
SGW			98,285	(68,741)		29,544
LLIF			117,653	(117,653)
Wornens			59,817	(15,567)		44,250
Circles			10,000	(2,611)		7,389
			564,582	(493,691)		70,891
TOTAL FUNDS			1,523,367	(1,478,653)	11,566	56,280

				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3,21
			f.
Unrestricted	funds
General fund			860,199	13,705	8,734	882,638
Family Holidays			3,700			3,700
Early Days in	Custody		160,471	(34,533)		125,938
			1,024,370	(20,828)	8,734	1,012,276
Restricted funds
Youth Pmject			50,776	17,644	(660)	67,760
Low Newton	Play	Scheme	2,375		(2,375)
Special Visits			16,514	808		17,322
Holrne House Visitors Centre Communications, Training k Development			16,379 33,323	(4,290)	(12,625) (14,758)	3,754 ]4,275
Ano Chambers			1,917			1,917
Courts			11,988	14,992		26,980
Care Leavers	Project		297	(7231)	22,516	15,582
Parental Rights				832	(832)
			133,569	22,755	(8,734)	147,590
TOTAL FUNDS			1,157,939	1,927		1,159,866

			Incoming	Resources	Gains and	Movement
			I'esout'ces	expended	losses	in funds
			f.
Unrestricted	funds
General fund			1.,101,140	(1,112,246)	24,811	13,705
Early Days in	Custody		64,900	(99,433)		(34,533)
			1,166,040	(1,211,679)	24,811	(20,828)
Restricted funds
Youth Project			101,124	(83,480)		17,644
Special Visits			5, 112	(4,304)		808
Communications,		'I'raining &Development	30,702	(34,992)		(4,290)
Courts			49,286	(34,294)		14,992
Care Leavers	Project		41,677	(48,908)		(7,231)
Parental Rights			9,147	(8,315)		83+
Befriending			685	(685)
			237,733	(214,978)		22,755
TOTALFUNDS			1,403,773	(1,426,657)	24,811	1,927

				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.22
Unrestricted	funds
Geoeral fund			860,199	36,942	8,734	905,875
Family Holidays			3,700			3,700
Early Days in	Custody		160,471	(72,381 )		88,090
			1,024,370	(35,439)	8,734	997,665
Restricted fun&Is
Youth Pmject			50,776	(12,111)	(660)	38,005
Low Newton Play		Scheme	2,375		(2,375)
Special Visits			16,514	(205)		16,309
Holme House	Visitors Centre		16,379		(12,625)	3,754
Communications,		Training &Development	33 323	3,406	(14,758)	21,971
Ann Chambers			1,917			1,917
Courts			11,988	(6,827)		5,161
Care Leavers	Project		297	(1,337)	22,516	21,476
Parental Rights				832	(832)
Befriending				28,705		28,705
SGW				29,544		29,544
Womens				44,250		44,250
Circles				7,389		7,389
			133,569	93,646	(8,734)	218,481
TOTAL FUNDS			1,157,939	58,207		1,216,146

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				8
Unrestricted		funds
General fund				2,004,926	(2,004,361)	36,377	36,942
Early Dnys	in	Custody		119,899	(192,280)		(72,381)
				2,124,825	(2,196,641 )	36,377	(35,439)
Restricted	funds
Youth Project				181,877	(193,988)		(12,111)
Special Visits				7,336	(7,541)		(205)
Communications,			Trahrhtg &Development	68,251	(64,845)		3,406
Courts				55,495	(62,322)		(6,827)
Care Leavers		Pmject		107,160	(108,497)		(I,'3'37)
Parontal Rights				64,255	(63,423 )		832
Befriending				32,186	(3,481)		28,705
SGW				98,285	(68,741)		29,544
LLIF				117,653	(117,653)
Wornens				59,817	(15,567)		44,250
Circles				10,000	(2,611)		7,389
				802,315	(708,669)		93,646
TOTAL FUNDS				2,927,140	(2,905,310)	36,377	58,207