2021-03-31-accounts - Pac –Positive Action In The Community

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

				Page
Reference and administrative		details ofthe charity, its trustees	and advisers	1-2
Trustees' report				3-16
Trustees' responsibilities statement				17
Independent auditors'	report			18-20
Statement offinancial	activities			21
Balance sheet				22
Statement ofcash flows				23
Notes tothe financial	statements			24-43

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
		Note	E	E	E
INCOME FROM:
Donations and legacies		2	32,986		32,986	91,957
Charitable activities		3	894,004	297,265	1,191,269	1,132,670
Other trading activities						1,629
Investments		4	877		877	5,112
TOTAL INCOME			927,867	297,265	1,225,132	1,231,358
EXPENDITURE ON:
Charitable activities		7	991,495	301,767	1,293,262	1,284,225
TOTAL EXPENDITURE		8	991,495	301,767	1,293,262	1,284,225
NET EXPENDITURE BEFOREOTHER
RECOGNISED GAINS AND LOSSES			(63,628)	(4,502)	(68,130)	(52,857)
NET MOVEMENT	IN FUNDS		(63,628)	(4,502)	(68,130)	(52,857)
RECONCILIATION	OF FUNDS:
Total funds brought	forward		802,089	65,314	867,403	920,260
			738,461	60,812	799,273	867,403
TOTAL FUNDS CARRIED FORWARD

					2021		2020
			Note		f		5
FIXEDASSETS
Tangible assets			13		17,939		18,777
CURRENT ASSETS
Debtors			14	139,922		159,804
Cash at bank and	in hand			755,494		750,015
				895,416		909,819
CREDITORS: amounts		falling due within
one year			15	(114,082)		(61,193)
NET CURRENT ASSETS					781,334		848,626
NET ASSETS					799,273		867,403
CHARITY FUNDS
Restricted funds			16		60,812		65,314
Unrestricted funds			16		738,461		802,089
TOTAL FUNDS					799,273		867,403

					2021	2020
				Note
Cash flows from operating		activities
Net cash	provided by/(used	in) operating	activities	18	10,620	(108,325)
Cash flows from investing		activities:
Purchase	oftangible fixed assets				(5,141)	(25,034)
Net cash	used in investing	activities			(5,141)	(25,034)
Change	in cash and cash	equivalents	in the year		5,479	(133,359)
Cash and	cash equivalents	brought forward			750,015	883,374
Cash and cash equivalents		carried forward		19	755,494	750,015
The notes on pages 24 to 43form part			ofthese financial statements.

INCOME F	ROM	D	ONATIONS AND LEGAC	IES
				Unrestricted	Restricted	Total	Tota
				funds	funds	funds	funds
				2021	2021	2021	2020
				E	E	E
Donations				5,653		5,653	38,500
Student Placement			Fees				4,200
Managing Agent		Rebate		27333		27333	49,257
Total donations		and legacies		32,986		32,986	91,957
Total 2020				91,957		91,957
INCOME FROM		CHARITABLE ACTIVITIES
				Unrestricted	Restricted	Total	Totai
				funds	funds	funds	funds
				2021	2021	2021	2020
				E.	E	E	f
Safespace	Project			747,695		747,695	722,748
PDVI				66,413	140,714	207,127	245,416
EVOLVE				48,518		48,518	26,507
Lookout					63,672	63,672	37,344
RAH-CIN					4,952	4,952	9,903
PAC				22,478	65,927	88,405	49,544
YMHFA				8,900	22,000	30,900	41,108
				894,004	297,265	1,191,269	1,132570
Total 2020				1,132,670		1,132,670
ing the financial		year ending 31stMarch 2020, F267,959out			ofthe E1,132,670was restricted		funding.
Safespace	Project Income
						2021	202C
						E	f
Small grants
Rent and housing			benefit (Unrestricted)			434,624	446,430
Supporting	People					289,025	256,047
Service Charge						24,046	20,271
Total						747,695	722,748

PDVI Income
		2021f	2020
Rent and housing	benefit	46,820	74,036
MHCLG		49,689	60,218
Service Charge		3,593	2661
Pendle Borough Council		16,000	16,000
Big Lottery Fund		78,540	92,501
OPCC - MOJ		12,485
Total		207,127	245,416
PAC Grants Income
		2021f	2025
Government JRS		6,538
Sundry		1,968	1,259
Neighbourly		4,400
Clothworkers		5,000
HAP I - Council		7,500
Lloyd s		8,360	24,913
Trailblazer			12,300
LCC - IPC		14,449
Garfield Western		6,500
We8being Challenge		9,890	9,200
HAP I - Lottery Fund		23,800
Children and Families Health and Well Being Service			1,972
Total		88,405	49,644
EVOLVE Income
		2021f	202C f
Community Foundation		2,250
Evolve - CANW		46,268	26,507
Total		48,518	26,507

	Lookout Income
				2021		2020
				E		E
	Children in Need			63,672		37,344
	Total			63,672		37,344
	Sub-Header
	RAH Income
				2021		2020
				E		E
	Children in Need Grant			4,952		9,903
	Total			4,952		9,903
	Youth Mental Health First Aid Income
				2021		202(
						f
	LCC- Public Health grant			22,000		32,208
	Lancaster University -LEHSS			8,900		8,900
	Total			30,900		41,108
4.	INVESTMENT INCOME
		Unrestricted	Restricted	Total		Tota,
		funds	funds	funds		fundk
		2021	2021	2021		2020
	Bank interest receivable	877			877	5,112
	Total 2020	5,112		5,	112

DIRECT COSTS
	PAC	PDVI	EVOLVE	Lookout
	6		E
Rent and water rates	19,872	18,159		850
Light, heat and power	4,303	3,870
Insurance	6,981
Repairs and maintenance	578	680
Fixtures and furnishings	14,651	3233
Telephone and ITcosts	17,104	8,335	862	980
Beneficiary costs	1,947	288	1,802	1,896
Staff training	8,119	779		820
Travel and subsistence	263	424	521	852
Recruitment costs
Promotional expenses	452	981
Bank charges	1,438
General expenses
Office and sundry expenses	526	1,845	980	2,351
Event and project costs	853
Wages and salaries	120,207	115,294	6,638	35,077
National insurance	10,416	6,553	372	1,771
Pension cost	4,594	2,895	162	852
	212,304	163,336	11,337	45,449
Total 2020	221,087	164,539	13,923	47,923

				Total	Total
	RAHf	YMHFAf	Safespacef	2021f	2020
Legal and professional fees		9,280	576	25,470	52,507
Wages and salaries	886	1,778	55,060	95,527	85,752
National insurance	37	82	3,600	6,327
Pension cost	12	25	921	2,118
	935	11,165	60,157	129,442	139,259
Total 2020	1,012	33,095	50,291

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2021	2021	2021	2020
				f	f
Accountancy		fees		932		932	549
Auditors'	remuneration			4,000		4,000	4,500
Governance		- Trustees expenses
reimbursed							53
Governance		- depreciation	-tangible fixed
assets				5,979		5,979	6,255
				10,911		10,911	11,370

ANALYSIS	O	F EXPENDITU	RE BY EXPEN	DITURE TYPE
			Staffcosts	Depreciation	Other costs	Total	Tola,
			2021	2021	2021	2021	2020
			5	5	5	5
Safespace Project			153,775		82,974	236,749	251,144
PDVI			141,753		41,471	183,224	180,345
EVOLVE			8,033		11,015	19,048	18,102
Lookout			42,841		7,749	50,590	52,842
RAH CIN			7,791		480	8,271	9,248
Young Mental Aid Project		Health First	16,719		14,176	29,895	55,374
PAC			496,518		258,056	754,574	704,800
Charitable	activities		866,430		415,921	1,282,351	1,272,855
Expenditure governance		on		5,979	4,932	10,911	11,370
			866,430	5,979	420,853	1,293,262	1,284,225
Total 2020			783,925	6,258	494,042	1,284,225

				2021	2020
				E	5
Depreciation oftangible fixed assets:
-owned by the charity Auditors' remuneration -audit				5,979 4,000	6,258 4,500
During the year, no Trustees received	any remuneration		(2020 - ENIL).
During the year, no Trustees received	any benefits	in kind	(2020 - FNIL).

Staffc	osts were as follows:
		2021f	2020
Wages	and salaries	796,060	722,927
Social	security costs	52,721	43,583
Other	pension costs	17,649	17,415
		866,430	783,925

The average number	The average number	ofpersons employed	by the charity during the year was as follows:
			2021	2020
			No.	No.
Charitable	activities		57	54
Average	headcount	expressed as a full time	equivalent:
			2021	2020
			No.	No.
Charitable	activities		36	34

13.	TANGIBLE FIXEDASSETS
		Fixtures and	Computer
		fittings	equipment	Tota
		6	6
	Cost
	At 1 April 2020	2,201	22,834	25,035
	Additions	5,141		5,141
	At 31 March 2021	7,342	22,834	30,176
	Depreciation
	At 1 April 2020	550	5,708	6,258
	Charge for the year	1,698	4,281	5,979
	At 31 March 2021	2,248	9,989	12237
	Net book value
	At 31 March 2021	5,094	12,845	17,939
	At31March 2020	1,651	17,126	18,777
14.	DEBTORS
			2021	2020
			6	f
	Trade debtors		38,879	71,765
	Other debtors		2,861	3,708
	Prepayments		7,771	15,368
	Accrued income		90,411	68,963
			139,922	159,804

STATEMENT OF	F	UN	DS - C	URR	ENT	YEAR
										Balance at
						Balance at			Transfers	31 March
						1 April 2020	Income	Expenditure	in/out	2021
						6		6	6	6
Designated funds
Designated Funds	-	SSPSinking Fund				188,081	16,000	(5,413)		198,668
SSRSinking Fund						33327	14,000	(11,832)		35,495
Charity Management,			Governance,		IT
and training						60,000		(49,520)	37,520	48,000
PDVI Sinking Fund						10,605	5,780	(1,336)		15,049
Strategical Development						37,000		(34,860)	53,860	56,000
						329,013	35,780	(102,961)	91,380	353,212
General funds
General Funds						473,076	892,087	(888,534)	(91,380)	385,249
Total Unrestricted	funds					802,089	927,867	(991,495)		738,461
Restricted funds
Lookout - Children	in Need					1,492	36,343	(23,261)		14,574
Lookout - Children	In Need -			COVID			27,329	(27,329)
Youth Mental Health		First Aid				726	22,000	(21,721)		1,005
Lloyds Grant						10,878	8,360	(19,238)
RAH - Children ln	Need					4,204	4,952	(8,271)		885
MHCLG						21,652	50,319	(59,407)		12,564
Big Lottery Fund						24,529	78,540	(91,355)		11,714
Children's and Family			Health	and	Well
Being Service						1,833		(212)		1,621
Community Foundation							2,250	(2,250)
Groundwork - BOH							500	(500)
Neighbourly							4,400	(400)		4,000
Clothworkers							5,000	(5,000)
HAP I - Lottery fund							23,800	(23,800)
LCC- IPC Fund							14,449			14,449
JRS - Government		Fund					6,538	(6,538)
OPCC - MOJ Fund							12,485	(12,485)
						65,314	297,265	(301,767)		60,812
Total offunds						867,403	1,225,132	(1,293,262)		799,273

								Balance at
				Balance at			Transfers	31March
				1April2019	Income	Expenditure	inlout	2020
				E	E		E	E
Designated funds
Designated Funds	- SSPSinking		Fund	196,421	15,000	(23,340)		188,081
SSRSinking Fund				29,927	7,500	(4,100)		33,327
Charity Management,		Governance	and
training				40,000		(40,000)	40,000	40,000
Charity IT				20,000		(20,000)	20,000	20,000
PDVI Sinking Fund				7,326	3,780	(501)		10,605
Strategical Development				37,000		(20,590)	20,590	37,000
				330,674	26,280	(108,531)	80,590	329,013
General Funds				542,636	937,129	(926,099)	(80,590)	473,076
Restricted funds
Lookout - Children	in Need			16,990	37,344	(52,842)		1,492
Youth Mental Health		First Aid		15,992	41,108	(56,374)		726
Lloyds Grant				10,419	24,913	(24,454)		10,878
RAH - Children In	Need			3,549	9,903	(9,248)		4,204
MHCLG					60,218	(38,566)		21,652
Big Lottery Fund					92501	(67,972)		24,529
Children's and Family Health and			Well
Being Service					1,972	(139)		1,833
				46,950	267,959	(249,595)		65,314
Total offunds				920,260	1,231,368	(1,284,225)		867,403

ANALYSIS OF NET ASSETS BETWEEN FUND	S - PRIOR YEAR
	Unrestricted	Restricted	Total
	funds	funds	funds
	2020	2020f	2020
Tangible fixed assets	16,776		18,776
Current assets	644,506	65,314	909,820
Creditors due within one year	(61,193)		(61,193)
	802089	65,314	867,403

	ACTIVITIES
						2021	2020
						8
	Net expenditure for the year (as per Statement				ofFinancial Activities)	(68,130)	(52,857)
	Adjustment for: Depreciation charges					5,979	6,258
	Decrease/(increase)	in debtors				19,882	(49,346)
	Increase/(decrease)	in creditors				52,889	(12,380)
	Net cash provided	byi(used	in) operating	activities		10,620	(108,325)
19.	ANALYSIS OF CASH AND CASH EQUIVALENTS
						2021	2020
						5	8
	Cash in hand					755,494	750,015
	Total					755,494	750,015

			2021	2020
			6
Amounts		payable:
Within	1	year	175,975	134,671
Between		1 and 5years	5,571	29,110
Total			181,546	163,781