2023-03-31-accounts - Reuse Network Ltd

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			Reuse Network
			Contents
Reference and Administrative details
Trustees' Report				2to 3
Statement ofTrustees'	Responsibilities
Independent Examiner's		Report
Statement of Financial	Activities
Balance Sheet
Statement of Changes	in	Reserves
Statement of Cash Flows
Notes to the Financial	Statements			10to 21

					Reference and Administrative	Reference and Administrative	Reference and Administrative	details
CEO and Company			Secretary		Mr CAnderson
Commercial		Manager			Ms H Jordan
Network	Manager				Ms D Covington
Chair					Mr SCawley
Treasurer					Mr M Wheatley	FCMA
Othertrustees:
					Ms A J Ward
					Mr M M Macleod
					Ms N M Peck
					Mr P J Everett
					Ms C Donovan
					Mr RWilliams
					Mr IVITJeal (resigned		18th October 2023)
					Ms Singram (resigned		24th January 2023
					Mr M Bertram (resigned 10th			August 2023)
Company	Registration			Number	04154818
Charity Registration			Number		1090824
Registered	office and			place of	48-54West Street
business					Old Market
					Bristol
					852 OBL
Independent		Examiner			Corrigan Accountants		Limited
					Chartered Accountants
					25 King Street
					Bristol
					BS14PB
Bankers					Natwest Bank PLC
					14-16Haymarket
					Leicester
					LE13NT

		Unrestricted	Restricted
		funds	funds	2023	2022
	Note	f	f	f	f
Income from:
Donations and legacies		1,874	27,333	29,207	160,580
Charitable activities		270,715		270,715	286,007
Other trading activities		57,675		57,675	66,579
Investment income		327		327
Total Income		330,591	27,333	357,924	513,173
Expenditure on:
Raising funds	7	(36,091)		(36,091)	(80,417)
Charitable activities
Charitable activities		(397,156)	(1,810)	(398,966)	(398,290)
Total expenditure		(433,247)	(1,810)	(435,057)	(478,707)
Net Income/ (expenditure)		(102,656)	25,523	(77,133)	34,466
Transfer between funds
Net movement in funds		(102,656)	25,523	(77,133)	34,466
Reconciliation offunds
Fund balances brought forward		186,486	1,135	187,621	153,155
Fund balances carried forward		83,830	26,658	110,488	187,621

			Restricted	Income and
			reserve	expenditure	Total
			f		f
At 1April 2022			1,135	186,486	187,621
Surplus/(deficit) comprehensive	from statement income	of	25,523	(102,656)	(77,133)
Transfers
At 31March 2023			26,658	83,830	110,488
			Restricted	Income and
			reserve	expenditure	Total
			f	f	f
At 1April 2021				153,155	153,155
Surplus/(deficit) comprehensive	from statement income	of	1,135	33,331	34,466
Transfers
At 31March 2022			1,135	186,486	187,621

Statem	ent	of Cash Flows for the Yea	r Ended 31 Ma	rch 2023
				2023	2022
			Note	f	f
Cash flows from operating	activities
Net income / (expenditure)				(77,133)	34,466
Adjustments for non-cash	items
Interest receivable				(327)	P)
				(77,460)	34,459
Working capital adjustments
Increase in debtors			17	(7,670)	(41,293)
Increase in creditors			18	23,927	75,209
Net cash flows from operating		activities		(61,203)	68,375
Cash flows from investing	activities
Interest received				327
Net (decrease)/increase in	cash and cash equivalents			(60,876)	68,382
Cash and cash equivalents	at	1April		142,240	73,858
Cash and cash equivalents	at	31March		81,364	142,240

5	Investment income	Investment income
					2023	2022
					f	f
Deposit account interest
6	Income from charitable		activities
					2023	2022
					f	f
Membership income					24,800	24,000
Reuse Enterprises		reimbursement
(overheads)					41,646	49,673
Reuse Enterprises		reimbursement		(staff)	164,577	177,704
Conference income - delegates					27,192	19,965
Conference income - sponsorship					12,650	14,665
					270,865	286,007
7	Raising funds
					2023 f.	2022f
Raising donations		and legacies
Staff costs						52,647
Other trading activities
	Member interaction/events				306	888
Annual conference					35,785	26,882
					36,091	27,770
Aggregate amounts					36,091	80,417
8	Direct costs ofcharitable		activities
					2023	2022
					f	f
	Staff costs				291,654	227,454
	Insurance				1,874	1,390
	Rent				12,250	12,527
Telephone					4,145	6,302
	Postage and stationery				1,666	3,082
	Sundries				2,550	9,777
	Motor and travel				13,455	14,691
	Recruitment expenses				1,883	136
	Computer expenses				16,243	19,073
	Advertising				14,487	17,823
	Subscriptions				2,896	2,082

Training events	Training events	Training events					1,254	6,273
	Bank charges						604	658
Consultancy							13,291	23,824
	HRfees						3,150
Staff welfare							3,040
	Equipment hire						1,214
	Membership	course costs					11,060	2,650
							396,716	349,734
9	Support costs		of charitable		activities
							2023	2022
							f	f
	Wages							38,392
	Social security							4,566
	Pensions							1,742
	Independent	examiners'		remuneration			750	1,500
	Independent	examiners'		remuneration		for non audit work	1,500	2,700
	Cost oftrustees'		meetings					1,648
							2,250	50,548
10Auditors' remuneration
							2023	2022
							f
	Fees payable	to	the charity's		auditor for the audit of the
	charity's financial statements						750	1,500
	Other assurance		services				1,500	2,700
							2,250	4,200

12Staff costs The aggregate payroll costs were as follows:
	2023	2022
	E
Wages and salaries	258,252	288,797
Social security costs	21,738	24,047
Pension costs	11,675	11,957
	291,665	324,801

e year was	as follows:
2023	2022
No	No

Voluntary	income	and	charitable	activity
Activities	for generating		funds
Trading company		gr communications

ar was as f	ollows:
2023	2022
No	No

18Creditors: amounts	falling due within one ye	ar
			2023	2022
		Note	f	f
Trade creditors			2,720	10,621
Other taxation and social security			6,483	7,012
VAT			21,889	23,375
Other creditors			2,599	2,650
Accruals and deferred	income		107,394	73,500
			141,085	117,158