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2023-03-31-accounts

Page
Charity
in formation		 1
Trustees'
Annual
Report		 1
Statement
of directors'		 responsibilities 14
Auditors'
report		 16
Funds
Statements:-
Statement of Finandal
Activities		 20
Statement of Flnandal
Activities - Prior Year statement		 21
Statement oftotal recognised gains and losses 22
Movements
in funds		 23
Revenue
Funds		 23
Fixed Asset funds 23
Summary offunds 23
Income and Expenditure
account		 24
Balance sheet 25
Cash flow statement 27
Notes to the accounts 29
Supplementary
reporfs:
Section appendices:
Commentary
on each section ofthe charity

President: Mr Michael Foster DL LLM Mr Michael Foster DL LLM
Ufe Vice Presidents: Mrs Georglna
Holmes,		 Mrs 3ean Tree, Mr Alf King, Mr Tom Tagoe Chair
Honorary
Officers
(trustees):		 - Michael Cheale
Vice Chair - Gillian 3elfries
Hon. Secretary - Mrs Joanne Dauti
Treasurer - Mr Michael Cheale
Transport - Mr Michael Cheale
Executive Committee Mrs Wendy Brlstow, Mrs June Retcher, Mr Mark 3ohnson, Robert Nisbet (to
Members November
2022)
(trustees):
C.E.O. Mrs Pauline
Fletcher
Administrator: Mrs Uanne
Buttrey
Financial Administrator: Mrs Irlna Edwards (to October 2022)
John Tunbridge
(from		 October 2022 to 3uly 2023)

The flnandal
position		 ofthe charity at 31March 2023 and comparatlves
for the prior period, as
more fully detailed
in		 the accounts, can be summarlsed as follows:-
2023 2022
E
Net Income 172,855 80,021
Unrestricted
Revenue		 Funds available for the 839,853 712,805
general
purposes ofthe charity
Designated
Revenue		 Funds 733,938 691,520
Total Unrestricted
Funds		 1,573,791 1+04,325
Restricted
Revenue
Funds		 2,670
Endowment
Fixed Asset Funds		 16270 15551
Total Endowment funds 16,270 15,551
Total Funds 1,592,731 1,419,876

Current
year		 Current year Current year year Current
year		 Current
year		 Ader
Yrsr
Unrestricted Aestricted Endow m snt Total Funds Total
Funds
Funds Funds Funds
2023 2023 2023 2023 2022
8 8 8 8 8
Income
& Endowments		 from:
Donations
&Legacies		 A1 62,078 3,670 65,748 113,608
Charitable
activities		 A2 1,056,356 1,056,366 797,239
Other trading
activities		 A3 74,822 74,822 56,130
Investments A4 5,642 5,642 1,584
Other A5 1,986 1,986 300
Total
in corn e		 A 1,200,804 3,670 1,204,564 968,861
Expenditure
on:
Raising funds B1 41,197 41,197 11,972
Charitable
activities		 B2 990,231 1,000 991,231 879,978
Total expenditure 8 1,031,428 1,000 1,032,428 891,950
Net gains on investments B4 719 719 3,110
Net income
for the		 year 169,466 2,670 719 172,855 80,021
Net income after transfers A-B-C 169,466 2,670 719 172,655 80,021
Net movement
In funds		 169,466 2,670 719 172,855 80,021
ReconciliatIon
of funds:-
Total funds
brought		 forward 1,404,325 15,551 1,419,876 1,339,855
Total
funds
carried		 forward 1,573,791 2,670 16,270 1,592,731 1,419,876

paragraph
4.2o		 f the SORP
Prier Year Prla Yew Prier Year
SORP Unrestricted Restricted Endow m aat Total Funds
Funds Funds Funds
2022 2022 2022 2022
2 0 0 2
Income
& Endowments		 from:
Donations
&Legacies		 A1 113,009 599 113,608
Charitable
activities		 A2 797,239 797,239
Other trading
activities		 A3 56,130 56,130
Iityestments A4 1,584 1,584
Other A5 300 300
Total
In corn e		 968,262 599 968,861
Expenditure
on:
Raising funds B1 11,972 11,972
Charitable
activities		 B2 879,379 879,978
Other B3
Tax on surplus
on ordinaty		 activiti B3
Other tsxstlon B3
tfotal expenditure 891,351 891,950
(
Net gains on investments 3,110 3,110
(et Income for the year 76,911 3,110
Transfers
between		 funds
Nat income
after transfers		 76,911 3,110 80,021
Ifat movement
In funds		 76,911 3,110 80,021
Reconciliation
of funds:-
t
Total funds
brought		 forward 1,327,414 12,441 1,339,855
r
Total funds
carried		 forward 1,404,325 15,551 1,419,876

'
2023 2022
6
Surplus
for the year:-
Net excess ofincome over expenditure from operations before tax 170,150 76,911
Realised gains/(losses)
on the disposal		 oftangible fixed assets 1,986
Realised gains
on disposals ofsocial		 investments which are programme related
Income
from operations
before tax		 in the Statement of Financial Actlvltss 172,136 76,911
Add/(deduct)
non income and expenditure		 Items:-
Unrealised
gains on investments		 719 3,110
Net Movement
In fun ds before
taxation		 172,855 80,021
Funds
generated
In the year as shown		 on Statement of Financial Activities 172,855 80,021
Hastings
and		 Bexhill Mencap Bexhill Mencap Society -Resources applied in the year ended 31 March 2023
towards
fixed		 assets for Charity use:-
2023 2022
6 6
Funds generated in the year as detailed
in the SOFA		 172,855 80,021
Resources applied on functional fixed assets (102,591)
Other applications offunds
Net resources available
to		 fund charitable activities 70,264 80,021

Prior Year Prior Yow
SORP
Unrestricted Restricted Endow m ant Total Funds
Funds Funds Funds
2022 2022 2022 2022
E E E E
Income
&		 Endowments from:
Donations 8 Legacies A1 113,009 599 113,608
Charitable activities A2 797,239 797,239
Erther trading
activities		 A3 56,130 56,130
Investments A4 1,584 1,584
Other A5 300 300
Total
In corn e		 968,262 599 968,861
Expenditure
on:
Raising funds B1 11,972 11,972
Charitable activities B2 879,379 879,978
Other B3
Tax on surplus
on ordinary		 activltl B3
Other taxation B3
Total expenditure 8 891,351 599 891,950
I
Net gains on investments 3,110 3,110
Net income for the year 76,911 3,110
Transfers between funds
Net Income after transfers 76,911 3,110 80,021
|
Nst movement
In funds		 76,911 3,110 80,021
Reconciliation
of funds:-
r
2
Total funds brought forward 1,327,414 12,441 1,339,855
Total funds carried forward 1,404,325 15,551 1,419,876

2023 2022
E E
Surplus
for the year:-
Net excess of Income over expenditure from operations before tax 170,150 76,911
Realised gains/gosses)
on the disposal		 oftangible fixed assets 1,986
Realised gains
on disposals ofsocial		 Investments which are programme related
Incom e from operations
before tax		 In the Statement of Financial Actlvltes 172,136 76,911
Add/(deduct)
non Income and expenditure		 Item s:-
Unreaiised
gains on investments		 719 3,110
Net Movement
in funds
before taxation		 172,855 80,021
Funds generated
In the year as shown		 on Statement of Financial Activities 172,855 80,021

towards
fixed		 assets for Char ity use:-
2023 2022
E
Funds generated in the year as detailed in the SOFA 172,855 80,021
Resources applied on functional fixed assets (102,591)
Other applications offunds
Net resources available to fund charitable activities 70,264 80,021

Unrestricted
and Restricted Endowment Total LIst year
Designated
funds		 Funds Funds Funds TctalFuads
2023 2023 2S23 2S23 2022
E E E E
Accumulated funds brought forward 1,404,325 1,404,325 1327,414
Recognised gains and losses before 169,466 2,670 172,136 76,911
transfers
1,573,791 2,670 'l,576,461 1,404,325
Ploslng revenue funds 1,573,791 2,670 1,576,461 1,404,325
Designated revenue funds Included within
the unrestricted		 funds above
Designated
rev		 enue
fu		 nds
Included		 within
the unrestricted
fu		 nds
above
Total Last year
Funds Total
Funds
2023 2022
E
At 1 April 691,520 605,089
Transfer (to)/from revenue accumulated funds 42,418 86,431
At 31 March 733,938 691,520
Fixed asset funds Fixed asset funds Designated Restricted Endowment Total Last year Last year
Funds Funds Funds Funds Total Funds
2023 2023 2023 2023 2022
E E E E
At 1 April 15,551 15,551 12,441
Transfer (to)/from revenue funds 719 719 3,110
At 31 March 16,270 16,270 15,551

Summary of funds Unrestricted Restricted Endowment Total Last Year
and Funds Funds Funds TctaiFunda
Designated
funds
2023 2023 2023 2023
E E E E
Revenue accumulated funds 839,853 2,670 842,523 712,805
Revenue designated funds 733,938 733,938 691,520
Rxed asset funds 16,270 16,270 15,551
iTotal funds 1,573,791 2,670 16,270 1,592,731 1,419,876

2023 2022
6 8
Incom e
Income from operations 1,196,936 966,977
Investment
income
Income from investments,
other		 than interest receivable 642 471
Interest receivable 5,000 1,113
Other operating
income
Gross Income
In the year before		 exceptional items 1,202,578 968,861
Exc'optional
Item s:
Realised gains on disposals oftangible fixed assets held forthe charity's own use 1,986
Gross Income
In the year Induding		 exceptional Items 1,204,564 968,861
Expenditure
Charitable
expenditure,
excluding		 depreciation and amortlsation 975,903 863,226
Depreciation
and amortisation		 11,328 13,392
Fundralsing
costs		 41,197 11,972
Governance
costs		 4,000 3,360
Realised losses on disposals of social investments which are programme related
Total expenditure
In the year		 1,032,428 891,950
Net income
before tax
In the financial		 year 172,136 76,911
Tax on surplus
on ordinary
activities
Nst Income after tax
in the financial		 year 172,136 76,911
Retained
surplus
for the financial		 year 172,136 76,911
All activities derive from continuing operations
In accordance
with the provisions		 ofthe Companies Act 2006, the headings and subheadings used in the Income and
Expenditure
account have been adapted		 to reflect the special nature ofthe charity's activities.

SORP
Note Ref 2023 2022
6 f
Fixed assets A
Tangible assets 12 A2 510,340 404,326
Investments
held as		 fixed assets 13 A4 16,270 15,551
Total fixed assets 526,610 419,877
Current assets B
Debtors 14 82 105,176 88,599
Cash at bank and in hand 84 993,713 929,351
Total current assets 1,098,889 1,017,950
Creditors: amounts falling due within
one year 15 C1 (32,768) (17,951)
Net current assets 1,066,121 999,999
The total net assets ofthe charity 1,592,731 1,419,876
The total net assets ofthe charity are funded by the funds ofthe charity, as follows:-
Endowment
funds
Endowment
Fixed Asset Funds		 20 D1 16,270 15,551
16,270 15,551
Restricted funds
Restricted
Revenue		 Funds 20 D2 2,670
2,670
Unrestricted
Funds
Unrestricted
Revenue		 Funds 20 D3 839,853 712,805
839,853 712,805
Designated
Funds
Designated
Revenue		 Funds 20 D3 733,938 691,520
Total charity funds 1,592,731 1,419,876

Cash
Flow Statement
for the		 Cash
Flow Statement
for the		 Cash
Flow Statement
for the		 year ended year ended 31 March 31 March 2023
2023 2022
f
Cash flows from operating activities
Net cash provided
by operating		 activities as shown below A 174,076 35237
Cash flows
from		 investing activities
Interest received 5,000 1,113
Dividends
received		 642 471
Proceeds from sale of property, plant and equipment 14,199
Purchase
of property,
plant and equipment		 (129,555)
Net cash provided by investing activities B (109,714) 1,584
Cash flows
from		 financing activities
Net cash provided by financing activities
Overall
cash provided
by all activities		 A+0+0 64,362 36,821
Cash movements
Change
in cash and		 cash equivalents from activities in the
year ended 31 March 2023
Cash and cash equivalents
at		 1 April 2022 929,351 892,530
Change
in cash and		 cash equivalents due to exchange rate movements
Cash at bank
and		 In hand less overdrafts at 31 March 993,713 929,351

Net income as shown
in the Statement		 Net income as shown
in the Statement		 of Financial of Financial Activities 172,855 80,021
Adjustm ents for:-
Depreciation
charges		 11,328 13,392
Write downs of investments
Net unrsslised
(gsins) losses		 on investment assets (719) (3,110)
Dividends
snd interest from investments		 (5,642) (1,584)
Loss on ihs sale of Fixed end Intangible Assets (1,986)
(increase) decrease
in debtors		 (16,577) (36,113)
Increase
in creditors, excluding		 loans 14,817 (17,369)
Net cash
provided
by
operating		 activities A 174,076 35,237
Analysis
of cash
and cash		 equivalents
2023 2022
6
Cash
in hand at for the year ended 31		 March 2023 993,713 929,351
Notice deposits - (less than 3months)
Total cash
and cash equivalents		 993,713 929,351
Analysis
of change
In net		 debt
At start Cash flows
end		 At end
ofyear cesh equivalents ofyear
Cash 929,351 64,362 993,713
Total 929,351 64,362 993,713

2
30
Hastings and Bexhill Mencap Society (company number 04392494)
Notes to the Accounts for the year ended 31 March 2023 '0
5 Net surplus before tax In the financial year
2023 2022
E
The net surplus
before		 tax in the flnandal year Is stated after charging:-
Depredation of owned fixed assets 11,328 13,392
Pension costs 11,814 11,262
Auditors' remuneration 4,000 3,360
'.0r
6 Investment gains
Oir
Current year Current year Current year Current year Prior Year
Current Year Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Funds Total Funds-"
2023 2023 2023 2022
E E E
Unreallsed
gains		 /(losses) and writing down of carrying values
Listed investments - Unrealised 719 719 3,110
Total unreslised gains/gosses) etc 719 719 3,110:
Total realised and unreallsed gains 719 719 3,110,
Prior year s
Prior
Year		 Prior Year Prior Year Prior Year
Unrestricted Restricted Endow m ent Total Funds
Funds Funds Funds
2022 2022 2022
E E E
Unreallsed
gains		 l(losses) and writing down of carrying values
Listed investments - Unrealised 3,110 3,110
Total unreallsed gains/(losses) etc 3,110 3,110
Total reansed and unreallsed gains 3,110 3,110.
7 Donated goods, services and facilities
Current year Current year Current year Current year Current year Prior Year
unrestricted Restricted Endow m ent Total Funds Total Funds
Funds Funds Funds
2023 2023 2023 2023 2022
Included in Other Trading Income:-
Income from the sale ofdonated goods 71,728 71,728 56,125.. .
71,728 71,728 56,125

es to the Accounts
fo		 r th e year e nded
31 March		 2023
Prior Year Prior Year Prior Year Prior Year Prior Year
Unrestricted Restricted Endow m ent Total Funds
Funds Funds Funds
2022 2022
Included In Other Trading Income:-
Income from the sale ofdonated goods 56,125 56,125
56,125 56,125

9 Staff costs and
emoluments
rfa' Salary costs 2023 2022
6
Ngr Gross Salaries excluding
trustees		 701,034 615,287
Employer's
National
Insurance
for		 all staff 42,688 39,853
'" EmployeVs
operating costs ofdefined
contribution
pension schemes		 11,814 11,262
Total salaries, wages
snd
related		 costs 755,536 666,402
Numbers
of full time employees
or full tIme		 equivalents 2023 2022
The average
number oftotal staff employed		 in the year was 37 . 40
The estimated
full time equivalent		 number of all staff employed in the year was 37 40
Nrr
The estimated
equivalent
number		 of full time staff deployed In different activities In the year was F
Engaged on charitable
activities		 31
Engaged
on management
and administration		 6
The estimated
full time equivalent		 number of sll staff employed as above 37 40
Neither the trustees
nor any persons connected		 with them have received any remuneration from the charity or any
related entity, either in the current or prior year.

Tangible
fixed assets
Current
Year		 Land
and
Buildings		 Plant &
Mach Incry		 Motor
Vehicles		 Total
f
Cost
At 1 April 2022 479,693 131,368 28,950 640,011
Additions 118,481 2,824 8,250 129,55ii
Dlsposals (28,950) (28,950)
At 31March 2023 598,174 134,192 8450 740,616"
Depreciation
At 1 April 2022 100,422 118,526 16,737 . 235,685
Charge for the year 7,411 3,917 11,32i}
On disposals (16,737) (16,737)
At 31 March 2023 107,833 122,443 230,276
Net book value
At 31 March 2023 490,341 11,749 8,250 . 510,340:
At 31March 2022 379,271 12,842 12,213 404,32
'1
51 I
Prior
Year		 Land
and
Buildings		 plant
Machinery		 Motor
Vehicles		 Total
6
E E
Cost
01 April 2021 479,693 131,368 28,950 640,011
30March 2022 479,693 131,368 28,950, 640,011
Depreciation
01 April 2021		 95,381 114,246 12,666 " 222,293
Charge for the year 5,041 4,280 4,071 13,3929
30March 2022 100,422 118,526 16,737 . 235,685 f'i
Net book value
30 March
2022		 379,271 12,842 12,213 404,326&
30March 2021 384,312 17,122 16,284 417,718'.

Investments
In		 Listed Other
Classes of		 Total
subsidiaries Investments Investment
Carrying
values		 of Investments
HC At1 Aprll2022 15,551 15,551
Revaluation at 31 March 2023 719 719
Nc
im At31March 2023 16370 16,270
Analysis
between		 fair value and historical cost
investments as above held et fair value 16,270 16,270
Prior
Year		 Investments
In		 Listed Other
Classee of		 Total
subsidiaries Investments Investment
'"' Carryfrig
values		 of Investments
'; At 1 April 2021
Revaluation
at 31		 March 2022 12,441
3,110		 12,441
3,110
At31March 2022 15,551 15,551
Analysis
between		 fair value and historical cost
H,b Investments as above held at fair value 15,551 15,551
14 Dehtois
2023 2022
Trade debtors 39,232 34,507
Prepayments and accrued income 65,944 54,092
105,176 88,599
15 Creditors: amounts
falling		 due within one year 2023
f		 2022
Trade creditors 20,274 7,275
Accruals 12,494 10,676
32,768 17,951

At 1 April 2022 1,419,016 1,342,105
Surplus
after tax for the year		 172,136 76,911
At 31 March 2023 1,591,152 1,419,016-
17 Post balance sheet events
There are no post balance sheet events to report for this year or for the prior year.
0
0„

At 31 March
2023		 unrestricted Designated Endowment Endowment Raatrlctad Total
funds funds funds funds Funds
K f 6 6 6
6
Tangible Fixed Assets 510,340 510,340,.
investments
et vaiuauon:-
Fhsd asset
Investments		 16,270 16,270
Current
Assets		 362,281 733,938 2,670 1,098,889',
Current
Liabilities		 (32,768) (32,768)
839,853 733,938 16,270 2,670 1,592,731
At 1 April 2022 unrestricted Oaalgnatad Endow m ent Raatrlctad Total
funds funds funds funda Funds
6 6 6 E
e
Tangible Fixed Assets 404,326 404,326:
invesunenrs
at vaiuauon:-
Fixed asset investments 15,551 15,551
Current Assets 326,430 691,520 1,017,950.
Current
Liabilities		 (17,951) (17,951)
712,805 691,520 15,551 1,419,876

Funds Funds brought Movement
In		 Movement
In		 Movement
In		 Transfers Transfers Transfers Transfers Funds carrlad
forward from funds In 2023 between forward
Ic
2022 funds in 2023 2024
Sca Note 21 saa Note 22
8
Ha Unrestrlctffff and designated funds s
NG' Unrestricted Revenue Funds 712,805 127,048 839,853
Designated Revenue Funds 691,520 42,418 733,938
Total unrestricted
and designated		 funds 1,404,325 169,466 1,573,791
Restricted funds:-
Chalk Cliff Trust (grant to Active Arts) 1,000 1,000
StMary in the Castle (donation for Active Arts) 1,670 1,670
Ha Total restricted
funds		 2,670 2,670
Endowment funds:-
20
Endowment Fixed Asset Funds 15,551 719 16,270
Total endowment
funds		 15,551 719 16,270
Total charity funds 1,419,876 172,855 1,592,731
21 Analysis of movements in funds over the year as shown In Note 20
Other
i13 Income Expenditure Gains 8 Movement
Losses In funds
idc
2023 2023 2023
f 8
Unrestricted and designated funds:-
Unrestricted Revenue Funds 1,013,767 (886,719) 127,048
Designated Revenue Funds 187,127 (144,709) 42,418
Restricted funds:-
Chslk Cliff Trust grant 1,000 1,000
My FunD 1,000 (1,000)
St Mary in the Castle 1,670 1,670
Endowment fundss
Endowment Fixed Asset Funds 719 719
1,204,564 (1,032,428) 719 172,855

Hastings
and Bexhill Mencap Society (c		 Hastings
and Bexhill Mencap Society (c		 Hastings
and Bexhill Mencap Society (c		 om panynu mber
0		 4392494) iv
Notes to the Accounts
for the year ended		 31 March 2023
22 Details
oftransfers		 between
funds		 in
The transfers
shown		 In note
20 above		 are:-
To/(from)
Unrestricted		 Revenue
Funds		 in accordance with the accounting policy
'Accounting
for capital		 grants and fixed asset funds'.
To/(from)
Designated		 Revenue
Funds		 E
r'
2023 2022
8
Transport reserve 4,319 3,6661
BFBFproject 729,619 687,854
(.
Total designated fund s 733,938 691,520
Restricted funds:-
Chalk Clif Trust (grant to Active Arts) 1,000
St Mary in the Castle (donation for Active 1,670
Total restricted funds 2,670
Endowment funds:-
Endowment Fixed Asset Funds The purpose ofthese funds Is described
under the accounting
'Accounting
for capital grants and fixed asset funds'.		 policy

Donations,
G		 rants and Legacies
Current
year		 Current year Current year Current
year		 Prior Year
Unrestricted Restricted Endowment Total Funds Total Funds
Funds Funds Funds
2023 2023 2023
Donations
end		 gifts from individuals
Srriall donations Individually less than
51000 4,964 4,964 5,042
Mr & Mrs Dowse 45,000 45,000
Mrs SDowse 20,000
Bexhill Rotary Club 1,500 1,500
St Mary In the Castle 1,670 1,670
Total donations
Individuals		 and gifts from 51,464 1,670 53,134 25,042

Current year Current year Current year Current Current year Prior Year '
Unrestricted Restricted Endowment Total Funds Total Funda,
Funds Funds Funds
2023 2023 2023 2023 2022
E E E
Legacies
receivable
Legacy Olive Willis Trust (via		 Hsrringtons 10,092 10,092 r ',
solicitors)
Total legacies receivable 10,092 10,092
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Endow m ent Total Funds Total Funds
Funds Funds Funds
2023 2023 2022'
E E E
0
Revenue
grants		 from government and
public
bodies
Government grants - JRS claims rst
4,366-
Government grants - Infection control 73,861 ' '
Local authority
grants (HBC)		 - Covid 19 2,667"
ESCC grants
fund		 - Outbreak
management		 1,996
ESCC grants - Rapid testing fund 2,583
ESCC grants
(COMF)		 - Workforcs grant fund 522 2,500'!
!ty
Total public sector revenue grants 522 87,967' H
.!I
Current year Current year Current year Current year Prior Year .
Unrestricted Restricted Endow m ent Total Funds Total Funds .
Funds Funds Funds
2C23 2023 2023 2023 2322
E E E
Revenue
grants		 and donations from
non
pubgc bodies
Chalk Cliff Trust 1,000 1,000
Let's Go Digital grant 599'
R
My FunD 1,000 1,000
Total private sector revenue grants 2,000 2,000
AII the grants in the prior year were unrestricted.
Prior
Year		 Prior
Year		 Prior
Year		 Prior
Year		 Prior
Year
Unrestricted Restricted Endow m cnt Total
Funds
Funds Funds Funds
2022 2022 2022 2022
Prior Year. 599
Total Donations, Grants and Legacies
Unrestricted Restricted Endowment Current
Year		 Prior Year
Current year Funds Funds Funds Total
Funds		 Total Funds
2023 2023 2023 2022
Total Donations,
Legacies		 Grants and A1 62,078 3,670 65,748 113,608
All the donations and gifts in the prior year were unrestricted.
Unrestricted Restricted Endow m cnt Prior
Year
7' ' Prior year Funds Funds Funds Total
Funds
2022 2022 2022 2022
2 0 2 2
Total Donations,
Legacies		 Grants and A1 113,009 113,608

26 Income from charitable from charitable from charitable activities activities activities - Trading Trading Activities
Current year Current
year		 Current year Current year Current
year		 Prior
Year
Unrestricted Restricted Endowment Total
Funds		 Total funds''
Funds Funds Funds
2023 2023 2023 2022
S
Primary purpose and ancillary trading
Sale of
with the		 goods snd services
charity'0 objects		 in accordance 559,781 559,780 384,609
Residential care fees 496,584 496,584 412,630
Total Primary purpose
trading		 and ancillary 1,056,365 1,056,364 797,239
27 Total Income from
charitable		 activities
Current
year		 Current year Current year Current
year		 Prior
Year'
Unrestricted Restricted Endowment Total
Funds		 Total
Furids
Current year Funds Funds Funds
2023 2023 2023 2023 2022
f
Total income from charitable trading 1,056,365 1,056,364 797,239
Total from charitable activities A2 1,056,365 1,056,364 797,239
28 Income from other, non-charitable, trading activities
Current
year		 Current year Current year Current
year		 Prior Year .'
Unrestricted Restricted Endowment Total
Funds		 TotslFunds
Funds Funds Funds
2023 2023 2023 2023 2022
0 E 0 0
Income from fundraising events 2,042 2,042 5
Income from the sale ofdonated goods 71,728 71,728 56,125
Enterprise/project work income 1,052 1,052
Total from
other		 activities A3 74,822 74,822 56,130

I29 Investment
Income
Current
year		 Current year Current year Current
year		 Prior Year
Unrestricted Restricted Endowment Total Funds Total Funds
Funds Funds Funds
2023 2023 2023 2023
Dividend
Income		 642 642 471
Bank Interest Receivable 5,000 5,000 1,113
2r . Total Investment
income		 A4 5,642 5,642 1,584
',90 Other income and gains
Current
year		 Current year Current year Current
year		 Prior Year
Unrestricted Restricted Endow m ent Total Funds Total Funds
Current
year		 Funds Funds Funds
2023
Summary
of Realised
Gains
Realised gains on disposals of tangible
fixed assets held for the charity's own use 1,986 1,986
Sundry other income 300
Total other income A5 1,986 1,986 300
31 Expenditure
on charitable		 activities -Charitable
trading
Current
year		 Current year Current year Current
year		 Prior Year
Unrestricted Restricted Endowment Total Funds TotaiFunds
Current
Year		 Funds Funds Funds
2c23 2C23 2023 2023 2022
Cost ofgoods for primary
purpose
trading - Including
movement
in stock		 60,108 60,108 59,356
Gross wages and salaries
trading
activities		 - charitable 485,306 485,306 464,087
Employers'
Nl - charitable
activities		 trading 33,679 33,679 28,219
Defined contribution
pension
charitable
trading
activities		 costs- 9,770 9,770 8,469
Temporary
Staff - charitable
activities		 trading 62,606 62,606 21,238
Tutors and subcontractors 26,904 26,904 26,359
Total charitable
trading		 costs B2b 678,373 678,373 607,728
32 Support costs for charitable Support costs for charitable activities activities e-
Current year Current year Current year Current
year		 Prior Year
unrestricted Restricted Endow m ant Total Funds Total Funds~
Current
Year		 Funds Funds Funds
2023 2023 2023 2023 2022
f f f f
Employee
costs not included		 in direct costs
Salaries - Administrative
staff		 141,288 141,288 «9,067.
Defined contribution
pension
admlnistratlve
staff		 cost- 2,044 2,044 2,793
Employers'
Nl - Administrative		 staff 8,6« 8,6« «,351
Training
and welfare - staff		 961 961 3,123
Recruitment
expenses		 618 618 40)
Prem ises Expenses .(3
Rates and water charges 6,368 6,368 5,410
Room Hire 22,641 22,641 10,32I
Light heat and power «,923 «,923 «,9d
Cleaning
and waste management		 12,029 12,029 7,889
Premises
repairs,
renewals
maintenance		 and 23,173
Property insurance 15,875 15,875 14,626
Administrative
overheads
Telephone
and internet		 6,673 6,673 7,001
Stationery
and printing		 4,320 4,320 5,208
Membership
subscriptions		 3,816 3,816 3,769
Hire ofequipment 5,876 5,876 868
Software licences and expenses 925 925 785
Advertising
and marketing		 2,066 2,066 2,063
Sundry expenses 542 542 1,04IF
Equipment, repairs, expenses
maintenance		 and 5,373 5,373 6,164
CareDocs system fees 3,842 3,842 3,414
Bad debts 849 849
Computer expenses 156 1,000 1,156 394-
Professional
fees paid
to advisors		 other than the auditor or examiner
Accountancy fees other than
examination
or audit fees		 2,300
Other legal and professional 500 500 9,949
Financial
costs
Bank charges 2,528 2,528 2,214
Depreciation
&Amortlsatlon		 In total for «,328 «,328 13,392
Support costs before reallocation 307,858 1,000 308,858 268,890
Total support
costs
- Current		 Year 307,858 1,000 308,858 268,890
Prior
Year		 Current
year		 Current year Current year Prior Year
Ucrsstrlctsd Rsstrlctsd Endow m snt Total Funds
Funds Funds Funds
2022
Administrative overheads
Equipment, repairs, expenses
maintenance		 and 5,565 6,164
Support costs before reallocation 268,291 599 268,890
2
Total support costs - Prior Year 268,291 599 268,890

Current year Current year Current year Current Current year Prior Year
Unrsstrlctsd Restricted Endowment Total Funds TotalFuads
Current Year Funds Funds Funds
2023 2023
K
Auditor's fees 4,000 4,000 3,360
Total Governance costs 4,000 4,000 3,360

Total Charitable expenditure
Current
year		 Current year Current year Current
year		 Prior Year '-.
Unrestricted Restricted Endow m ant Total
Funds		 Total Funds
Current
Year		 Funds Funds Funds
2023 2023
E 2
Total charitable trading costs 828 678,373 678,373 607,728
Total support costs 82d 307,858 1,000 308,858 268,890
Total Governance costs 82e 4,000 4,000 3,360
Total charitable expenditure 82 990,231 1,000 991,231 879;978
Prior
Year		 Prior Year Prior Year Prior
Year'
Unrestricted Restricted Endow m ant Total
Funds
Prior Year Funds Funds Funds
2022 2022
Total charitable trading costs 82b 607,728 607,728
Total support costs 82d 268,291 599 268,890
Total Governance costs 82e 3,360 3,360
Total charitable expenditure 82 879,379 879,978 5
18

Expendit ure
on r		 aising
fun		 ds
and cost		 s of investmen t
mana		 geme nt
Current
year		 Current year Current year Current
year		 Prior Year
Unrestricted Restricted Endowment Total Funds Total Funds;
Current Year Funds Funds Funds
2023 2023 2023 2023 2022
2 2 2 2 2
Agent's costs for fundraising 25,920 25,920
Cost of fundralsing activities 3,045 3,045 794
Gross wages and salaries - fundraising 11,834 11,834 10,895
Employers'
Nl - fundralsing		 activities 398 398 283
Total fundraising costs 81 41,197 41,197 ~ 11,972

Activity
analysis		 of Income of Income and expenditure and expenditure and expenditure and expenditure for the for the year ended 31 March 2023
'r,This analysis
is		 classslf led by activity and not by conventional nominal descriptions.
36 Analysis
of		 Income by activity
SOFA ref 2023 2022
6
Income from charitable activities
Open Door 403,050 269,541
Active Arts 156334 115,538
Westwocd 496,584 412,160
Society (ind Shop) 498
Total Income from charitable
activities 1,056,366 797,239
Income from
other, non-charitable,		 trading activities
Fundraising
activities		 74392
Summary
of		 Total Income, including the items above
Charitable
activities		 A2 1,056,366 797339
Other activities A3 74,822 56,130
Donations
&Legedes		 A1 65,748 113,608
investment
income		 A4 5,642 1,584
Other Income A5 1,986 300
Total income as shown In the SOFA A 1,204,564 968,861
Categories
of		 Income
Income from exchange transactions 1404,564 968,861

vity
analysi		 s
of I		 ncome and expenditure for the f or the year ended 31 arch 202337 46
lysis
of charitable		 expenditure by activity 345
6frg
Activity 137
Direct Support Grant '13
costs costs
funding		 of Total Total
activities 407
2023 2023 2023 2023 2022
f f f
Open
Door
Charitable
trading costs		 240,456 240,456 236,742
Employee costs not included In direct co 25,776 25,776 17,621
Premises expenses 4,643 4,643 48
Administrative overheads 11,062 11,062 4,945
Professional fees 575 . 575 6N
Financial costs 1,549 1,549 1,437,
113
Total Open Door 240,456 43,605 284,061 261,40$
106
Direct Support Grant
costs costs
funding
of
activities		 Total Total
:2
2023 2023 2023 2023 2022
f f f f
Active
Arts
Charitable
trading costs		 93,263 93,263 82,313
Employee costs not induded in direct co 9,410 9,410 10,771
Premises expenses 6,470 6,470 2,413
Administrative overheads 2,220 2,220 1,9'47
Professional fees 575 575 542
Financial costs 547 547 406
Total Active Arts
93,263 19,222 112,485 98,392

Activity
analysis		 of Income Income and expenditure and expenditure for the for the year ended for the for the year ended 31 March 31 March
Direct Support Grant
costs costs
funding		 of Total Tots I
activities
2023 2023 2023 2022
f f f f
Westwood
Charitable
trading		 costs 335,220 335,220 278,014
Employee costs not included in direct co 18,179 18,179 11,974
Premises expenses 47,849 47,849 35,643
Administrative
overheads		 12,518 12,518 15,651
Professional fees 575 575 596
Financial coals 4,383 4,383 4,535
Total Westwood 335,220 83,504 418,724 346,413
Direct Support Grant
costs costs
funding		 of Total Total
activities
2023 2023 2023 2023 2022
f f f 8
Society (incl Shop)
Charitable
trading		 costs 9,434 9,434 10,659
Employee costs not included in direct co 100,157 100,157 96,370
Premises expenses 44,280 44,280 35,312
Administrative
overheads		 9,638 9,638 8,202
Professional fees 1,075 1,075 10,635
Financial costs 7,377 7,377 9~8
Total Society (Incl Shop) 9,434 162,527 171,961 170,406
summary
of charitable		 costs by activity
Direct Support Grant
costs costs
fu		 ndln g of Total Total
activities
2023 2023 2023 2023 2022
f f f f f
Total Open Door 240,456 43,605 284,061 261,407
Total Active Arts 93,263 19,222 112,485 98,392
Total Westwood 335,220 418,724 346,413
Total Society (incl Shop) 9,434 162,527 171,961 170,406
Total Governance costs as detailed in
Note 33 4,000 4,000 3,360
Total charitable expenditure 678,373 312,858 991,231 879,978

Governance Finance Hum an Other Total
Activity Resources Overheads
Open Door 1,000 1,549 25,776 16,280 44,605..
Active Arts 1,000 547 9,410 9,265 20,222
Westwood 1,000 4,383 18,179 60,942 84,504
Society (incl Shop) 1,000 7,377 100,157 54,993 163,52i7
Gra nd
Tot aI		 4,000 13,856 153,522 141,480 312,858

Activity
Fundralslng activities Fundralslng Fundralslng
activities activitleq~
2023 2022
Direct fundralslng costs 41,197 11,972
Indirect
fundraising		 costs:. t72
Governance costs Governance Governap@
costs costs
2023 2022
Other Expenditure - Governance costs as detailed in Note 33 4,000 3,360
Total non-charitable expenditure 2023 2022
Total costs of Fundraislng activities 41,197 11,972
Total non charitable expend Iture 41,197 11,972