2023-03-31-accounts - Community Action Bradford & District Ltd

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

				Page
Report ofthe	Trustees		1	to	3
Report ofthe	Independent	Auditors	9	to	12
Consolidated	Statement of	Financial Activities		13
Group and Charity Balance		Sheet		14
Consolidated	Cash Flow Statement			15
Notes to the	Consolidated	Cash Flow Statement
Notes to the	Consolidated	Financial Statements	17	to	31

trustees	have designated	have designated	have designated	have designated	the following	funds as at 31/3/23.
Fund							~Pur ose
							Staffing and running costs for six	months to
							ensure proper closure ofthe organisation;
Organisation			Closure	costs		124,136	figure to be reviewed in 2023/24
Redundancy			Contingency			80,634	Redundancy valuation for all staff
							Funds to support the maintenance of our
Central	Hall Maintenance					30,820	flagship building in Keighiey
							Funds to guarantee the lease of	Landmark
Landmark		House Lease				26,000	House
							Funds to invest in services that support the
							wider VCSE Sector in Bradford District.		During
							2023/24 a spending plan for this	fund	will be
Development			Fund			219,185	drawn up.
							A new valuation ofthe property	will take
							place in 2024 following the completion		ofthe
Property		Revaluation		fund - Central	Hall	461,306	roof renovation
						942,081

						31/3/23	31/3/22
				Unrestricted	Restricted	Tota I	Tota I
				funds	funds	funds	funds
			Notes	E	E	E	E
INCOME AND	ENDOWMENTS	FROM
Donations and	legacies			212,896	877,384	1,090,280	801,637
Charitable activities
Buildings				124,879		124,879	100,425
Projects and Programmes					20,089	20,089	4,368
Sector Support				11,281	19,744	31,025	44,443
Other trading	activities			374,289		374,289	342,770
Investment income				6,263		6,263	2,561
Total				729,608	917,217	1,646,825	1,296,204
EXPENDITURE	ON
Charitable activities
Buildings				177,628		177,628	144,466
Projects and Programmes				48	230,855	230,903	192,789
Sector Support				292,179	544,519	836,698	662,059
Other trading	activities			306,034		306,034	281,794
Support costs				16,874	1,238	18,112	9,200
Total				792,763	776,612	1,569,375	1,290,308
NET INCOME/(EXPENDITURE)				(63,155)	140,605	77,450	5,896
Transfers between funds			15	26,187	(26,187)
Taxation				776		776	772
Net movement	in funds			(36,192)	114,418	78,226	6,668
RECONCILIATION OF FUNDS
Total funds brought forward				1,509,880	119,290	1,629,170	1,622,502
TOTAL FUNDS	CARRIED FORWARD			1,473,688	233,708	1,707,396	1,629,170

			GROUP	GROUP	CHARITY	CHARITY
			31.3.23	31.3.22	31.3.23	31.3.22
		Notes	E	E	f	f
FIXEDASSETS
Tangible Assets		12	484,472	485,735	483,200	480,385
Investments		13
			484,472	485,735	483,200	480,385
CURRENT ASSETS
Debtors		14	317,093	184,533	277,029	104,603
Cash at bank	and in hand		1,488,211	1,209,099	1,279,552	1,050,143
			1,805,304	1,393,632	1,556,581	1,154,746
CREDITORS
Amounts falling due within one			(582,139)	(248,059)	(531,880)	(186,718)
year
NET CURRENT ASSETS/			1,223,165	1,145,573	1,024,701	968,028
(LIABILITIES)
TOTAL ASSETS LESSCURRENT			1,707,637	1,631,308	1,507,901	1,448,413
LIABILITIES
PROVISIONS	FOR LIABILITIES	16	(241)	(2,138)
NET ASSETS			1,707,396	1,629,170	1,507,901	1,448,413
FUNDS
Unrestricted	funds	18	1,473,688	1,509,880	1,274,190	1,329,122
Restricted funds		18	233,708	119,290	233711	119,291
TOTAL FUNDS			1,707,396	1,629,170	1,507,901	1,448,413

				31/3/23	31/3/22
			Notes	E	f
Cash flows from operating	activities
Cash generated from operations				289,064	(141,293)
Net cash provided by/(used	in) operating		activities	289,064	(141,293)
Cash flows from investing	activities
Purchase of tangible fixed	assets			(16,216)	(5,937)
Interest received				6,263	2,561
Net cash used in investing	activities			(9,953)	(3,376)
Change in cash and cash equivalents		in the
reporting period				279,111	(144,669)
Cash and cash equivalents	at the beginning
ofthe reporting period				1,209,099	1,353,768
Cash and cash equivalents	at the end	of
the reporting period				1488211	1,209,099

	RECONCILIATION	OF	NET INCOME/(EXPENDITURE)	NET INCOME/(EXPENDITURE)	NET INCOME/(EXPENDITURE)	TO NET CASH FLOW	FROM OPERATING ACTIVITIES	FROM OPERATING ACTIVITIES
							31/3/23	31/3/22
							E	E
	Net income/(expenditure)			for the reporting	period	(as per the
	Statement of Financial Activities)						78,226	6,668
	Adjustments for:
	Depreciation charges						17,478	15,337
	Interest received						(6,263)	(2,561)
	(Increase)/decrease		in debtors				(132,560)	18,829
	Increase/(decrease)		in creditors				332,184	(179,566)
	Net cash provided	by/(used		in) operations			289,064	(141,293)
2.	ANALYSIS OF CHANGES IN			NET FUNDS

	At 1/4/22	Cash flow	At 31/3/23
	f	E	f
Net cash
Cash at bank and in hand	1,209,099	279,111	1,488,211
	1,209,099	279,111	1,488,211
Total	1,209,099	279,111	1,488,211

								31/3/23	31/3/22
								E	f
Bradford	Community	Foundation - Resilience Fund							19,999
Bradford	District and	Craven Clinical Commissioning				Group		6,499
Bradford	Metropolitan		District Council	- Community		Champions		17,319	84,490
Bradford	Metropolitan		District Council	-Community		Communications			1,105
Bradford	Metropolitan		District Council	-Covid Grant					16,000
Bradford	Metropolitan		District Council	- Disability	Grant			9,213	17213
Bradford	Metropolitan		District Council	- DVSA				66,000
Bradford	Metropolitan		District Council	- HALE				19,567
Bradford	Metropolitan		District Council	- Healthwatch				184,200	180,000
Bradford	Metropolitan		District Council	- Intergenerational			Art Reach		516
Bradford	Metropolitan		District Council	—llkley Grant					4,000
Bradford	Metropolitan		District Council	—Info					60,000
Bradford	Metropolitan		District Council	- Kickstart					21,858
Bradford	Metropolitan		District Council	- Omicron Support					3,073
Bradford	Metropolitan		District Council	- Test and Trace					73,457
Bradford	Metropolitan		District Council	-1rainlng					27,060
Bradford	Metropolitan		District Council	-VCSE SIP				692,896
Bradford	Metropolitan		District Council	- VCSE:Spirit		of2012		29,245
Bradford	Metropolitan		District Council	—VOSO					125,150
Bradford	Metropolitan		District Council	-Warm Spaces				4,103
Bradford	Metropolitan		District Council	—Young Lives		Bradford			74,250
Bradford	VCS Alliance							60,888
Community Partnerships			- Bingley Bubble						11,700
Community Partnerships			- HALE						23,778
Harrogate	NHS								17,500
HMRC - fob Retention		Scheme							5,097
llkley Town Council									6,820
NAVCA									4,750
NHS Wakefield CCG									12,197
Sir George Martin Trust									5,000
Sundry —Small Grants									1,568
Voluntary	Action Leeds								3,744
								1,089,930	800,325

								31/3/23	31/3/22
								f	f
	Deposit account interest							6,263	2,561
	INCOME FROM CHARITABLE ACTIVITIES
								31/3/23	31/3/22
			Activity					f	f
	Charitable	and	ro ect income
	Buildings							124,879	100,425
	Projects and Programmes							20,089	4,368
	Sector Support							31,025	37,553
	5	F~
	Rents received								6,890
								175,993	166,723
5.	OTHER TRADING		ACTIVITIES
								31/3/23	31/3/22
								f	f
	Income from Braford Community			Payroll	Limited			374,289	342,770
6.	CHARITABLE ACTIVITIES COSTS
								Support
						Direct		costs (see
						Costs f		note 6) f	Totals f
	Charitable	activities						18,112	18,112
	Buildings					177,628			177,628
	Projects and Programmes					230,903			230,903
	Sector Support					836,698			836,698
						1,245,229		18,112	1,263,341
7.	SUPPORT	COSTS
								Governance
						Finance		costs	Totals
						f		f	f
	Charitable	activit	ies				320	17,792	18,112

7.	SUPPORT	COSTS
	Charitable	activities

			31/3/23	31/3/22
			f	f
Auditor's	Remuneration	—BKPlus Audit Ltd	8,420	7,638
Auditor's	Remuneration	—BK Plus Audit Ltd; Non Audit Services	1,490	1355
Depreciation - owned		assets	17,478	15,337

Trustees' expenses	31/3/23 f	31/3/22 f
Trustees' expenses	35
STAFF COSTS
	31/3/23	31/3/22
	E	f
Wages and salaries	808,004	759,297
Social security costs	61,105	58,928
Other pension costs	29,926	26,842
	899,035	845,067

	31/3/23	31/3/22
Chief Executive Officers and Managers	2.80	3,20
Administration and Finance	1.85	1.55
Trading activities	7.0	7.0
Support and Development Information	7,80 3.00	3.90 4.87
Heaithwatch	3.20	4.09
Projects	1.25	3.69
Ancillary staff (Cleaners and Cafe)	1.15	1.15
	28.05	29.45

				31/3/23	31/3/22
E60,001 - E70,000
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Tota I
			funds	funds	funds
			f	f	f
INCOME AND ENDOWMENTS		FROM
Donations and legacies			98,147	703,490	801,637
Charitable activities
Buildings			100,425		100,425
Projects and Programmes			340	4,028	4,368
Sector Support			12,735	31,708	44,443
Other trading activities			342,770		342,770
Investment income			2,561		2,561
Total			556,978	739,226	1,296,204
EXPENDITURE ON
Charitable activities
Charitable activities			9,200		9,200
Buildings			144,466		144,466
Projects and Progra	mmes		12,080	180,709	192,789
Sector Support			87,303	574,756	662,059
Other trading activities			281,794		281,794
Total			534,843	755,465	1,209,308
NET INCOME/(EXPENDITURE)			22,135	(16,239)	5,896
Transfers between	funds		151,193	(151,193)
Taxation			772		772
Net movement in funds			174,100	(167,432)	6,668
RECONCILIATION OF FUNDS
Total funds brought	forward		1,335,780	286,722	1,622,502
TOTAL FUNDS CARRIED FORWARD			1,509,880	119,290	1,629,170

GROUP;
		Fixtures
	Long	and	Computer
	leasehold	fittings	equipment	Totals
	E	E	E	E
COST
At 1st April 2022	531,000	166,463	56,118	706,067
Additions		9,699	6,322	15,232
At 31st March 2023	531,000	176,162	62,440	721,299
DEPRECIATION
At 1st April 2022	64,391	155,415	48,040	225,682
Charge for year	5,303	4,150	7,962	12,417
At 31st March 2023	69,694	159,565	56,002	238,099
NET BOOK VALUE
At 31st March 2023	461,306	16,597	6,438	484,472
At 31st March 2022	466,609	11,048	8,078	485,735
CHARITY:
		Fixtures
	Long	and	Computer
	leasehold	fittings	equipment	Totals
	E	E	E	E
COST
At 1st April 2022	531,000	166,463	8,604	706,067
Additions		9,699	5,533	15,232
At 31st March 2023	531,000	176,162	14,137	721,299
DEPRECIATION
At 1st April 2022	64,391	155,415	5,876	225,682
Charge for year	5,303	4,150	2,964	12,417
At 31st March 2023	69,694	159,565	8,840	238,099
NET BOOK VALUE
At 31st March 2023	461,306	16,597	5,297	483,200
At 31st March 2022	466,609	11,048	2,728	480,385

	31/3/23	31/3/22
	f	f
Cost	144,971	144,971
Depreciation	(22,837)	(22,691)
Net Book Value	122,134	»2,280

Summary	of trading results.
		31/3/23	31/3/22
		E	E
Turnover		375,189	345,020
Total Expenditure		(306,086)	(302,281)
Other Income			1,500
Taxatlon		776	772
		67,537	45,011
Donation	to parent charity (Paid in Year)	(48,798)	(34,176)
		18,739	10,063
Summary	ofassets and liabilities;
Assets		250,191	207,900
Liabilities		(50,696)	(27,916)
		199,495	179,984

				GROUP	GROUP	CHAR I) Y	CHARITY
				31/3/23	31/3/22	31/3/23	31/3/22
				E	f	E	E
Trade debtors				303,038	169,485	270,472	89,448
Amounts	owed by group undertakings					196	8,055
Prepayments		and Accrued Income		14,055	15,048	6,361	7,100
				317,093	184,533	277,029	104,603
15. CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
				GROUP	GROUP	CHARITY	CHARITY
				31/3/23	31/3/22	31/3/23	31/3/22
				E	E	f	f
Trade creditors				27,543	24,205	26,606	21,636
Social security		and other taxes		59,290	57,156	12,421	55
Funding	held	for other groups		28,859	10,695	28,859	10,695
Accruals				29,770	28,537	27,317	26,866
Deferred	Income			436,677	127,466	436,677	127,466
				582,139	248,059	531,880	186,718

					31/3/23	31/3/22
					E	E
	Within one year				33,851	34,770
	Between	one and five years			14,754	42,504
	In more	than five years			82	83
					48,687	77,357
17.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
					31/3/23	31/3/22
			Unrestricted	Restricted	Total	Tote I
			funds	funds	funds	funds
			E	f	f	f
	Fixed assets		484,472		484,472	485,735
	Current	assets	1,571,596	233,708	1,805,304	1,393,632
	Current	liabilities	(582,380)		(582,380)	(250,197)
			1,473,688	233,708	1,707,396	1,629,170

MOVEMENT	IN F	UND	S
								Net	Transfers
								movement	between	At
							At 1/4/22	in funds	funds	31/3/23
							E	f	E	f
Unrestricted	funds
Unrestricted	fund	- Bradford					562,496	(57,077)	26,187	531,606
Designated	fund	- Building/Closure				costs	124,136			124,136
Designated	- Keighley						11,320		19,500	30,820
Designated	fund	—Landmark		House			45,500		(19,500)	26,000
Designated	fund	—Development			Fund		219,185			219,185
Designated	fund	—Redundancy					80,634			80,634
Property Revaluation			fund -	Central		Hall	466,609	(5,302)		461,307
							1,509,880	(62,379)	26,187	1,473,688
Restricted funds
Big Lottery	Fund	- HALE					1,676	(248)		1,428
Bradford Befriending			Network				(302)	(149)		(451)
Bradford CCG							(300)			(300)
Day Opportunities							2,084	(167)		1,917
DVSA								30,826		30,826
Healthwatch							98,881	27,502		126,383
llkley							42,323			42,323
INFO							(26,752)	(428)		(27,180)
Kickstart							990			990
RICS								26,187	(26,187)
VCSE							740	50,497		51,235
VOSO								(1,874)		(1,874)
WY VCSE Infra gr		Rep	Work					10,000		10,000
Young Lives	Bradford						(50)	(1,539)		(1,589)
							119,290	140,605	(26,187)	233,708
TOTAL FUNDS							1,629,170	78,226		1,707,396

Net movement in funds,	Net movement in funds,	Net movement in funds,	the above are as follows.
				Incoming	Resources	Movement
				resources	expended	in funds
				E	6	E
Unrestricted	funds
Unrestricted	fund - Bradford			729,608	(786,685)	(57,077)
Property Revaluation		fund - Central	Hall		(5,302)	(5,302)
				729,608	(791,987)	(62,379)
Restricted funds
Big Lottery	Fund - HALE			19,668	(19,916)	(248)
Bradford Befriending		Network		51	(200)	(149)
Day Opportunities					(167)	(167)
DVSA				66,000	(35,174)	30,826
Healthwatch				204,138	(176,636)	27,502
INFO					(428)	(428)
RICS				60,888	(34,701)	26,187
VCSE				556,472	(505,977)	50,495
VOSO					(1,874)	(1,874)
WY VCSE Infra gr Rep		Work		10,000		10,000
Young Lives	Bradford				(1,539)	(1,539)
				917,217	(776,612)	140,605
TOTAL FUNDS				1,646,825	(1,568,599)	78,226

									Net	Transfers
									movement	between	At
								At 1/4/21	in funds	funds	31/3/22
								E	f	E	E
Unrestricted	funds
Unrestricted	fund		—Bradford					499,976	28,209	34,314	562,496
Designated	fund	-	Building/Closure				costs	124,136			124,136
Designated	—Keighley							11,320			11,320
Designated	fund	-	Landmark		House			65,000		(19,500)	45,500
Designated	fund	-	Development			Fund		82,806		136,379	219,185
Designated	fund	—Redundancy						80,634			80,634
Property Revaluation				fund	—Central		Hall	471,911	(5,302)		466,609
								1,335,780	22,907	151,193	1,509,880
Restricted funds
Big Lottery	Fund	-	E5					4,091		(4,091)
Big Lottery	Fund	-	HALE					(2,260)	3,936		1,676
Bradford Befriending				Network				(302)			(302)
Bradford CCG								(150)	(150)		(300)
Daycare								289	(652)		(363)
Day Opportunities								2,507	(60)		2,447
Dementia Friendly			Keighley					(6,150)		6,150
Healthwatch								72,959	25,922		98,881
HEP MSK Evaluation									475	(475)
llkley								42,323			42,323
INFO								44,276	(67,555)	(3,473)	(26,752)
Kickstart									990		990
Test and )race Community					Engagement				12,266	(12,266)
VCSE									740		740
VOSO Young Lives	Bradford							59,818 69,321	(2,752) 10,601	(57,066) (79,972)	~50)
								286,722	(16,239)	(151,193)	119,290
TOTAL FUNDS								1,622,502	6,668		1,629,170

					Incoming	Resources	Movement
					resources	expended	in funds
					E	E	E
Unrestricted funds
Unrestricted fund	—Bradford				556,978	(528,769)	28,209
Property Revaluation		fund -	Central	Hall		(5,302)	(5,302)
					556,978	(534,071)	22,907
Restricted funds
Big Lottery Fund -	HALE				26,204	(22,268)	3,936
Bradford CCG						(150)	(150)
Community Champions					77,490	(77,490)
Daycare						(652)	(652)
Day Opportunities						(60)	(60)
Harrogate NHS - LWAB					17,500	(17,500)
Healthwatch					183,500	(157,578)	25,922
HEP MSK Evaluation					5,000	(4,525)	475
INFO					87,617	(155,172)	(67,555)
Kickstart					21,859	(20,869)	990
Test and Trace Community			Engagement		73,457	(61,191)	12,266
VCSE					2,000	(1,260)	740
VOSO					159,407	(162,159)	(2,752)
West Yorkshire NHS		—HPoC			7,197	(7,197)
Young Lives Bradford					77,995	(67,394)	10,601
					739,226	(755,465)	(16,238)
TOTAL FUNDS					1,296,204	(1,289,536)	6,668