2022-12-31-accounts

Forthe Year Ended 31Decembe	r 2022
	Unrestricted	Restricted
Income Notes	Funds f	Funds	2022 E	2021 f
Voluntary income Income from charitable	132,998		132,998	361,588
activities Investment income	516,261 5,069	1,377,348	1,893,609 5,069	1,509,789 2,537
Total income	654,328	1,377,348	2,031,676	1,873,914
Expenditure on:
Charitable activities	522,292	1,387,119	1,909,411	1,589,632
Total expenditure	522,292	1,387,119	1,909,411	1,589,632
Net income/(expenditure)
before transfers	132,036	(9,771)	122,265	284,282
Gross transfers between
funds	(5,621)	5,621
Net movement in funds	126,415	(4,150)	122,265	284,282
Total funds brought
forward	408,014	261,900	669,914	385,632
Total funds carried forward	534,429	257,750	792,179	669,914

		Notes		2022	2021
Fixed Assets				f	f
Tangible assets Investment property		10 11		508,233 104,000	422,000 104,000
				612,233	526,000
Current assets
Debtors Cash in bank and	in hand	12		538,871 56,849	308,666 211,926
				595,720	520,592
Creditors: amounts	falling due
within one year				(253,432)	(96,053)
Net current assets				342,288	424,539
Total assets less current liabilities				954,521	950,539
Creditors: amounts more than one year	falling due after	14		(162,342)	(280,625)
Total net assets				792,179	669,914
Charity funds:
Unrestricted funds		16
—Designated funds			241,664
-General fund			292,765
Restricted funds		17		534,429 257,750	408,014 261,900
Total charity funds				792,179	669,914

					2022	2021
				Notes	f	f
Net cash (used in)/generated by operating			activities	22	(51,626)	76,843
Cash flows from investing	activities
Purchase oftangible fixed Investment income	assets				(89,193) 5,069	2,537
Cash flows from financing	activities
Repayment ofborrowings					(19,327)	(31,883)
Increase in cash and cash	equivalents				(155,077)	47,497
Cash and cash equivalents year	at the	beginning	of the		211,926	164,429
Total cash and cash equivalents		at the end of the
year					56,849	211,926

. Volunta	ry income
		Unrestricted	Restricted	Total	Unrestricted
		Funds	Funds	2022	2021
				f	f
Government	grants	132,998		132,998	361,588

3. Income from charitable activities
Activity	Unrestricted Funds	Restricted Funds	Total 2022	2021
Communities Working Together Compass Cornwall Community Foundation Foundation for Work In Work Poverty Learning Pluss Building Better Opportunities —C2C Pluss Building Better Opportunities —SE Residents Resource Smartline	216 53,477	f 266,514 27,100 720 168,269 69,395 198,706 242,482	266,514 27,100 720 168,269 69,395 216 198,706 242,482 53,477	f. 41,453 9,697 28,980 50,896 211,595 209,826 33,273
StAustell Premises Support for Christmas Activities TCCG (Cornwall College) Volunteer Cornwall —Social Prescribing Volunteer Cornwall —Social Prescribing 2 V-Leaming V-Leaming 19+ YTKO Engine Room 4Work Cornwall Community-led Local Development Reaching Communities MAGA Food Provision	2,150 4,310 43,750 279,401 112,903 54	58,789 91,353 24,610	2,150 4,310 58,789 43,750 279,401 112,903 54 91,353 24,610	2,127 600 1,151 61,498 81,460 193,067 211,818 18,801 108,335 90,739 3,599 14,696
Walking into Winter Warmth Hub Widening Participation Wild Incoming Resources from charitable activities:	20,000 516,261	223,785 5,625 1,377,348	20,000 223,785 5,625 1,893,609	16,156 7,400 112,622 1,509,789

		Unrestricted	Restricted	Total	Unrestricted
		Funds	Funds	2022	2021
			f		f
Investment property Bank interest Incoming Resources	income from investments:	4,850 219 5,069		4,850 219 5,069	2,530 7 2,537

5. Expenditure on charitable activities
Activity	Unrestricted	Restricted	2022	2021
	Funds	Funds
	f	f
4Work Arnold Clark Foundation Boosting Careers (In Work Poverty) Capital Reserve COMF Funding COMF Funding Commitments Communities Working Together Compass Cornwall Community Foundation Cornwall Community-led Local Development ERASMUS	338 2,960 27,360 81,329	77,409 69,164 258,205 27,440 720	77,409 338 69,164 2,960 27,360 81,329 258,205 27,440 720	45,773 30 78,523 55,107 9,357 3,599
Foundation for Work Headstart Kernow In Work Poverty Learning MAGA Food Provision	610 70	171,835	171,835 610 70	1,118 30,675 98,758
Pluss Building Better Opportunities C2C Pluss Building Better Opportunities SE Reaching Communities Residents Resource Smartline	31,769	198,706 233,301 472	198,706 233,301 472 31,769	17,561 223,872 222,276 36,336 78,929
StAustell Premises Support for Christmas Activities TCCG (Cornwall College) Time to Move Ukraine Fund V Learning Net V Learning 19+ Volunteer Cornwall Social Prescribing Volunteer Cornwall Social Prescribing 2 Walking into Winter	7,438 5,193 6,305 9,987 98,098 439 38,138 210,552	43,233	7,438 5,193 43,233 6,305 9,987 98,098 439 38,138 210,552	1,715 7,147 1,389 60,826 1,526 128,636 4,808 56,710 184,935
Warmth Hub Widening Participation Wild Why Don't You Club	1,706	199,820 5,812	1,706 199,820 5,812	7,272 113,148 2,367
YTKO Engine Room Resources expended on charitable activities	522,292	101,002 1,387,119	101,002 1,909,411	2,587 114,652 1,589,632

	Direct	Support
	Costs	Costs f	Total 2022 f	2021 f
Staff costs and other related expenditure Beneficiary 5other project costs Contracted services Office costs Marketing and communications Bank charges Loan and overdraft interest Sundry costs Bad debts Depreciation Governance costs:	1,318,450 157,608 107,901 50,471 3,947 1,143 21,092 2,242 47,404 2,960	63,153 4,505 20,937 89,494 1,520 220 1,653	1,381,603 162,113 128,838 139,965 5,467 1,363 21,092 3,895 47,404 2,960	1,106,300 52,587 121,813 133483 13,819 231 10,673 5,274 125,645 2,761
Staff costs Legal% professional fees Auditors' remuneration		4,935 1,200 8,576	4,935 1,200 8,576	4,935 3,786 8,325
Total resources expended	1,713,218	196,193	1,909,411	1,589,632

			Total 2022	Tota I2021
This is stated after charging:
Operating Auditor's Auditor's	leases remuneration remuneration	—audit fee —other services	18,236 4,950 3,626	16,601 4,750 3,575

			2022	2021
Charitable activities Project management	and administration	ofthe charity	32 11	28 14
Full time equivalent Average staff numbers			60	42
The aggregate payroll	costs ofthese persons
were as follows:

were	as follows:
		2022	2021
			f
Wages Social Other	and salaries security costs pension costs (note 9)	1,217,340 95,192 36,619	961,404 74,329 27,096

11. Investment property
	2022	2021
	f	f
Valuation as at 1January 2022 Revaluation	104,000	104,000
Valuation as at31December 2022	104,000	104,000
12. Debtors
	2022	2021
	f	f
Trade debtors P repayments Sundry debtors	525,088 7,894 5,889	266,431 10,521 31,714
	538,871	308,666

13. Creditors: Amounts falling due within one year
	2022	2021
		f
Bank loans (note 14) Cornwali Council loan (note 14) Trade creditors Other taxes and social security Other creditors Accruals	19,327 100,000 23,475 61,385 3,937	20,371 19,655 21,922 11,956
Deferred income (note 15)	30,308 15,000	22,149
14. Creditors: Amounts falling due after more than one year	253,432	96,053
	2022	2021
Bank loan (falling due in less than five years) Bank loan (falling due after five years) Cornwall Council loan (falling due in less than five years)	77,308 85,034	81,484 99,141 100,000
	162,342	280,625

15. De	ferred income
		2022	2021
Deferred	income is included within:		f
Creditors	due within one year	15,000
Deferred Released Amounts Deferred	income at 1January 2022 from previous years deferred in the year income at31December 2022	15,000 15,000	127,733 (127,733)

16. Unrestricted	funds	funds	At 1January				At 31 December
			2022 f	Incoming f	Outgoing ' f	Transfer f	2022 f
Designated funds:
Capital Reserve COMF Funding The Eims The Elms —Renovation Fund Electric Bikes &.Bike Shed Time 2 Move			6,000 226,317 112,350		(2,960) (81,329)	(140,734) 19,327 89,193 11,000 2,500	3,040 4,254 131,677 89,193 11,000 2,500
			344,667		(84,289)	(18,714)	241,664
General fund			63,347	654,328	(438,003)	13,093	292,765
			408,014	654,328	(522,292)	(5,621)	534,429

	At 1January				At 31
	2021	Incoming	Outgoing	Transfer	December
					2021
Designated funds:
Capital reserve COMF Funding The Elms —ERDF	8,761 91,979		(3,683)	(2,761) 230,000 20,371	6,000 226,317 112,350
	100,740		(3,683)	250,371	344,667
General fund	12,933	621,295	(301,607)	(272,035)	63,347
	113,673	621,295	(305,290)	(21,664)	408,014

17. Restricted funds
		At 1				At 31
		January	Incoming	Outgoing	Transfer	December
		2022				2022
4Work Arts Council Boosting Careers Clothworkers Communities Working Together Compass Cornwall Community Foundation Elms —SWRDA Foundation for Work NHG Pluss Building Better Opportunities Pluss Building Better Opportunities Reaching Communities Social Enterprise Investment Fund TCCG (Cornwall College) Walking into Winter Widening Participation Wild YTKO Engine Room	C2C SE (SEIF)	44,966 24,172 4,403 340 135,180 907 42,899 672 128 8,233	24,610 69,395 266,514 27,100 720 168,269 198,706 242,482 58,789 223,785 5,625 91,353	(77,409) (69,164) (258,205) (27,440) (720) (171,835) (198,706) (233,301) (472) (43,233) (199,820) (5,812) (101,002)	8,162 3,566 472 (16,228) 9,649	329 24,172 231 4,403 8,309 135,180 907 9,181 42,899 128 23,965 8,046
		261,900	1,377,348	(1,387,119)	5,621	257,750

		At 1 January 2021	Incoming	Outgoing	Transfer	At 31 December 2021
Arts Council Clothworkers Elms —SWRDA Communities Working Compass Foundation for Work In Work Poverty NHG Pluss Building Better	Together	24,172 4,403 135,180 907	41,453 9,697 28,980 50,896	(55,107) (9,357) (30,675) (98,758)	13,654 1,695 47,862	24,172 4,403 135,180 340 907
Opportunities C2C Pluss Building Better		7,891	211,595	(223,872)	4,386
Opportunities SE Socia I Enterprise Investment		3,512	209,826	(222,276)	8,938
Fund (SEIF) Volunteer Cornwall —Social		42,899				42,899
Prescribing Volunteer Cornwall —Social			81,460	(56,710)	(24,750)
Prescribing 2 TCCG (Cornwall College) YTKO Engine Room 4Work Cornwall Community-led	Local	30,243	193,067 61,498 108,335 90,739	(184,935) (60,826) (114,652) (45,773)	(38,375) 6,317	672 44,966
Development ERASMUS Reaching Communities MAGA Food Provision Walking into Winter Wild Widening Participation		1,118 21,634	3,599 14,696 16,156 7,400 10,600 112,622	(3,599) (1,118) (36,336) (17,561) (7,272) (2,367) (113,148)	6 1,405 526	128 8,233
		271,959	1,252,619	(1,284,342)	21,664	261,900

2022
					Unrestricted f	Restricted f	Total f
Tangible fixed assets Investment property Net current assets					301,579 104,000	206,654	508,233 104,000
Creditors: Amounts	falling due after	more than one		year	291,192 {162,342)	51,096	342,288 (162,342)
					534,429	257,750	792,179
2021
					Unrestricted f	Restricted f	Total
Tangible fixed assets Investment property Net current assets					215,346 104,000	206,654	422,000 104,000
Creditors: Amounts	falling due after more		than one year		369,293 (280,625)	55,246	424,539 (280,625)
					408,014	261,900	669,914
19. Commitments
Annual commitments	under non-cancellable		operating	leases are	as follows:
				Land &	Land &	Other	Other
				buildings	buildings
Operating leases which expire:				2022	2021 f	2022	2021 f
Within one year In second to fifth years inclusive				10,500 13,125	2,080	8,281 4,831	8,281 13,112
				23,625	2,080	13,112	21,393
Amounts contracted for but not provided		in the financial statements:
						2022	2021
							f
Acquisition oftangible	fixed assets
							230,000
							230,000

				2022	2021
Net movement in funds
Deduct investment	income			122,265	284,282
(Increase) in debtors				(5,069)	(2,537)
Increase/(Decrease) Depreciation charge	in creditors			(230,205) 58,423 2,960	(66,539) (141,124) 2,761
Net cash (used in)/generated		by operating	activities	(51,626)	76,843