**REGISTERED COMPANY NUMBER: 03672399 (England and Wales) REGISTERED CHARITY NUMBER: 1092212**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2021 FOR SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
**Ainsworths Limited Charter House Stansfield Street Nelson Lancashire BB9 9XY**
**SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **Page**
- 1 Trustees’ annual report 4 Independent examiner’s report 5 Statement of financial activities 6 Summary statement of financial activities 7 Balance sheet 8 Notes to the financial statements
## **The following pages do not form part of the financial statements**
14 Detailed statement of financial activities
## **SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2021**
The trustees (who are also directors of the charity for the purposes of the Companies Act 2006) present their report together with the unaudited financial statements of the charity for the year ended 31[st] March 2021. The company was incorporated under the Companies Act on 23[rd] November 1998 (Company number 03672399). The company obtained charitable status on 27[th] May 2002 under the provisions of the Charities Act 1992 and 1993 (Charity number 1092212). The company is governed by the Memorandum and Articles of Association as amended on 15[th] May 2013.
## **PRINCIPAL ACTIVITIES AND OBJECTIVES**
The principal activity of the company during the year under review was that of community mediation and conflict resolution services.
## **TRUSTEES AND DIRECTORS**
Mr P Kenyon Mrs K Bailey (resigned 26[th] May 2020) Miss C Pike Mr J Ormerod (resigned 14[th] May 2020) Ms C Dobson Mr P Iganski
The charity trustees have complied with their duty in the Charities Act to have regard to the guidance on public benefit as published by the Charity Commission in exercising their powers of duties.
## **Review of Developments, Activities and Achievements**
Like many organisations Smile has experienced significant challenges over the last year, not least ensuring continuous service delivery as we transitioned from office to home working due to the COVID pandemic. I am pleased to be able to report that our transition has been successful.
We focused on what we could do and adopted a pro-active stance. We embraced technology and established a virtual mediation service. We moved our mediation skills qualification and communication skills training programme to on-line delivery using the Zoom virtual platform.
There were a number of new opportunities that came our way. We established a new ‘Listening Service’ funded by Lancashire COVID 19 Community Support Fund and Charities Aid Foundation (CAF). Whilst this was primarily aimed at people experiencing additional anxiety due to the pandemic, there were many reasons that people accessed the service. People told us that they were unable to have conversations about their levels of anxiety with those closest to them, they didn’t need to be fixed, just listened to without judgement.
The whole Smile ‘family’ came together and contributed to this successful transition and despite the challenges of technology issues, significantly increased volumes of referrals and working from the dining table or bedroom, embracing the unplanned changes will ensure that Smile is in a more robust position going forward.
Mediation contracts are the core of our business and during the year Smile provided mediation services for new partners. The market is competitive as more and more Housing Providers club together to realise economies of scale by issuing larger tenders. This has been both a challenge and a development opportunity for Smile and we will continue to ensure we are ‘contract ready’ as tenders are advertised.
Balancing risks and opportunities is a key role of the trustees and this period has fast forwarded Smile into ways of working and new service developments that probably would not have been considered previously. Smile has demonstrated agility and the ability to pivot the business. This will provide stronger foundations for the future.
**1**
## **SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **Review of Developments, Activities and Achievements (Cont.)**
Maintaining and developing the new skills to mediate virtually has been a priority to ensure we continue to deliver high quality services. Our core business, mediation, is delivered by our team of volunteer mediators and we always show our support and appreciation for the time they give for the benefit of Smile and the wider community. This year in addition to regular skills practice and development events (virtually) we held virtual quizzes and celebrations to maintain contact. The level of engagement and enthusiasm they demonstrated has enabled Smile to more than meet customer expectations.
Wellbeing has been a central theme during this year. Our services support improvement in wellbeing as people experiencing unresolved conflict report poor wellbeing. Following mediation around 75% people report a significant improvement in their wellbeing. This year, Smile has invested more in staff wellbeing and we have been involved in a project to pilot the ‘wellbeing wheel’. The implementation of this tool has resulted in more conversations about individual wellbeing at a time when we have been experiencing major change and challenge both as a service and because of the COVID pandemic.
There have been some specific achievements during the year:
- Smile won a National award for Young Mediator of the Year following a successful peer mediation project in partnership with Cherry Fold Community Primary School. It was wonderful seeing the children when they heard the announcement! They should be proud of their achievement and the difference they are making in school every day.
- Smile successfully retendered for the mediation and restorative justice framework contract with Manchester City Council. Contracts such as this are hard won and are core to the sustainability of our business.
- Smile developed a new skills-based training programme, ‘Conversation not Confrontation’, and working in partnership with Resolve ASB we were able to market our training offer to a wider audience. The programme has generated significant interest and highlighted the importance of mutually beneficial partnerships.
- A significant new partnership has been established this year with Centrica/British Gas to deliver accredited workplace mediation training courses with the Employment Relations Team.
- Securing a number of COVID related grants to enable continuation of existing and development of new approaches, including a redesign of Smile’s mediation skills accredited training course and our Listening & Coaching service. We recognise the importance of grant funding to support income from contracts and training.
- In October 2020 we recruited and trained ten new volunteers to further strengthen the existing team of mediators. This course was delivered using a range of training methods; pre-recorded webinars, virtual ‘live’ training and a final in-person assessment day.
- Our new, level three accredited mediation course was approved by the College of Mediators with an acknowledgement from the assessors of the creative and accessible structure we have designed.
We are ending the year in a secure financial position with plans and ambitions for the coming year. Our focus will be on strengthening partnerships, investing in maintaining and growing existing mediation contracts, and most importantly supporting our people, without whom Smile could not deliver such high-quality services.
## **Policy for Holding Reserves**
Reserves are held for the sole purpose of enabling the charity to continue to deliver the services offered. Such reserves total £56,873 (2020: £34,102) and are unrestricted.
## **2 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The trustees (who are also directors of Smile Mediation Limited for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **SMALL COMPANY PROVISIONS**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
## **ON BEHALF OF THE BOARD** :
............................................. Mr P Kenyon Director Date: 22[nd] September 2021
**3 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2021**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021, which are set out on pages 5 to 13.
## **RESPONSIBILITIES AND BASIS OF REPORT**
The charity’s trustees (who are also its directors for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 Act (the ‘2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **INDEPENDENT EXAMINER’S REPORT**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- (1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those accounting records; or
- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mel Henry FCCA Ainsworths Limited Chartered Accountants Stansfield Street Nelson, Lancashire BB9 9XY
Date: 22[nd] September 2021
## **4 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
|**Restricted Unrestricted**
**Note**
**£**
**£**
**INCOMING RESOURCES**
**_Charitable activities:_**
Mediation service contracts
**2**
**-**
**49,405**
Other funding
**3**
**-**
**53,546**
**TOTAL INCOMING RESOURCES**
**-**
**102,951 **
**RESOURCES EXPENDED:**
Charitable activities
**4**
_-_
**80,180**
**TOTAL RESOURCES EXPENDED** **6**
**-**
**80,180**
**NET MOVEMENT IN FUNDS**
**- 22,771**
**Transfer between funds**
**-**
**-**
**RECONCILIATION OF FUNDS**
TOTAL FUNDS B/FWD
**-**
**34,102**
TOTAL FUNDS C/FWD
**-**
**56,873**|**2021**
**Total**
**£**
**49,405**
**53,546**
**102,951**
**80,180**
**80,180**
**22,771**
**-**
**34,102**
**56,873**
|2020
Total
£
77,610
1,999
79,609
87,351
87,351
(7,742)
-
41,844
34,102|
|---|---|---|
||
||
||
||
All of the charity’s activities are classified as continuing. Movements on reserves and all recognised gains and losses are shown above.
**5**
**SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **SUMMARY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
|Income
Expenditure
**OPERATING PROFIT**
**OTHER INCOME**
Interest receivable and similar income
**NET SURPLUS (DEFICIT) FOR THE**
**FINANCIAL YEAR**|**2021**
**£**
**102,951**
**80,180**
**22,771**
**-**
**22,771 **|2020
£
79,609
87,351
(7,742)
-
(7,742)|
|---|---|---|
**6**
**Company Number: 03672399**
## **SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **BALANCE SHEET AS AT 31[ST] MARCH 2021**
|**Note**
**FIXED ASSETS**
Intangible fixed assets
**8**
Tangible fixed assets
**9**
**CURRENT ASSETS**
Debtors and prepayments
**10**
Cash at bank and in hand
**CREDITORS:**amounts falling
due within one year
**11**
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Restricted funds
Unrestricted funds
**TOTAL FUNDS**
**12**|**2021**
**£**
**722**
**55,200**
**55,922**
**3,861**
|2020
**£**
£
**-**
**4,812 **
**4,812**
4,442
29,633
34,075
2,128
**52,061 **
**56,873 **
**-**
**56,873 **
**56,873 **|£
-
2,155
2,155
31,947
34,102
-
34,102
34,102|
|---|---|---|---|
The trustees are satisfied that the charity is entitled to the exemptions from the provisions of the Companies Act 2006 (the Act) relating to the audit of the accounts for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
- (i) ensuring that the charity keeps proper accounting records which comply with sections 386 and 387 of the Companies Act 2006, and
- (ii) preparing accounts which give a true and fair view of the state of the affairs of the charity as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the trustees on 22[nd] September 2021 and signed on their behalf by:
Mr P Kenyon…………………………………….. Director
**7 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **1. ACCOUNTING POLICIES**
- **a) Statutory information** Smile Mediation Limited is a charitable company, limited by guarantee, registered in England and Wales. The charity and company registered numbers can be found on the front cover of the accounts. The registered office address is Centenary Court, Croft Street, Burnley, BB11 2ED.
## **b) Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **c) Grants**
Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
## **d) Incoming resources**
Incoming resources are included when receivable.
## **e) Resources expended**
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
## **f) Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment 25% reducing balance Freehold property 0% reducing balance
## **g) Intangible fixed assets**
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website
33.33% straight line
## **8 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **2. CHARITABLE ACTIVTIES**
|**CHARITABLE ACTIVTIES**|||||||
|---|---|---|---|---|---|---|
||**Restricted**||**Unrestricted**|**Total Funds**|Total Funds||
||**funds**||**funds**|**2021**|2020||
|**Mediation Services**|**£**||**£**|**£**|£||
|Blackburn Diocese||**-**|**750**|**750**||750|
|Blackburn with Darwen Borough Council||**-**|**650**|**650**||-|
|Burnley Borough Council||**-**|**6,000**|**6,000**||4,000|
|Calico Housing||**-**|**15,600**|**15,600**|11,000||
|Chorley Council||**-**|**650**|**650**||5,200|
|Direct Mediation Services||**-**|**-**|**-**||120|
|Disability First||**-**|**-**|**-**||650|
|Dudley Council||**-**|**1,125**|**1,125**||-|
|Flagship Group||**-**|**1,125**|**1,125**||-|
|Gannow Big Local||**-**|**-**|**-**||4,200|
|Keswick Enterprises||**-**|**200**|**200**||-|
|Lancashire County Council||**-**|**720**|**720**||230|
|Manchester City Council||**-**|**17,410**|**17,410**|20,790||
|Pendle Borough Council||**-**|**-**|**-**||5,200|
|Resolve ASB||**-**|**3,475**|**3,475**||600|
|Rossendale Borough Council||**-**|**-**|**-**||5,000|
|Self-Referrals||**-**|**-**|**-**||520|
|SGL Co-Packaging||**-**|**400**|**400**||-|
|Southway Housing||**-**|**-**|**-**||6,900|
|Stobart Biomass Products||**-**|**-**|**-**||750|
|Trafford Housing Trust||**-**|**1,300**|**1,300**||7,950|
|Trust House Lancashire||**-**|**-**|**-**||2,850|
|West End Community Centre||**-**|**-**|**-**||900|
|||**-**|**49,405**|**49,405**|77,610||
|**OTHER FUNDING**|||||||
||**Restricted**||**Unrestricted**|**Total Funds**|Total Funds||
||**funds**||**funds**|**2021**|2020||
|**Grant funding**|**£**||**£**|**£**|£||
|Burnley Borough Council Covid Support Grants||**-**|**11,500**|**11,500**||-|
|CAF- Resilience Fund||**-**|**10,000**|**10,000**||-|
|CAF||**-**|**2,000**|**2,000**||-|
|Community Foundation For Lancashire – Covid 19|||||||
|Support Fund||**-**|**10,000**|**10,000**||-|
|Burnley, Pendle & Rossendale CVS- Population Health|||||||
|Management||**-**|**6,000**|**6,000**||-|
|Social Prescribing Programme||**-**|**4,000**|**4,000**||-|
|The National Lottery Community Funding||**-**|**10,000**|**10,000**||-|
|Volunteer expenses recharged||**- **|**46**|**46**||1,999|
|||**-**|**53,546**|**53,546**||1,999|
## **3. OTHER FUNDING**
## **9 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **4. CHARITABLE ACTIVITIES**
|**Provision of charitable services:**
Mediation services
Governance costs
**Analysis of provision of charitable services:**
Mediation services
Governance costs (note 4)
**GOVERNANCE COSTS**
Accountancy fees
Sundry expenses|**Restricted**
**£**
**-**
**-**
**-**
**Staff costs**
**£**
**53,090**
**-**
**53,090**
**Restricted**
**£**
**-**
**-**
**-**|**Unrestricted**
**£**
**77,160**
**3,020**
**80,180**
**Other costs**
**£**
**25,208**
**1,882**
**27,090**
**Unrestricted**
**£**
**1,148**
**734**
**1,882**|**2021**
**Total**
**£**
**77,160**
**3,020**
**80,180**
**2021**
**Total**
**£**
**78,298**
**1,882**
**80,180**
**2021**
**Total**
**£**
**1,148**
**734**
**1,882**|2020
Total
£
84,887
2,464
87,351
2020
Total
£
84,887
2,464
87,351
2020
Total
£
1,350
1,114
2,464|
|---|---|---|---|---|
## **5. GOVERNANCE COSTS**
## **10 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **6. TOTAL RESOURCES EXPENDED**
|**Staff costs Other costs**
**£**
**£**
Direct charitable expenditure
**53,090**
**25,208**
Governance costs
**-**
**1,882**
**53,090**
**27,090**
**Other costs:**
Cost of delivering services
Premises
Training and conference costs
Office costs
Legal and professional
Other
The aggregate payroll costs were:
Salaries and wages
Social security costs
Pension
The average number of staff employed by the charity
(including directors) during the year was:
Management and administration
Provision of charitable services|**2021**
**Total**
**£**
**78,298**
**1,882**
**80,180**
**2,965**
**1,286**
**11,659**
**2,795**
**5,391**
**2,994**
**27,090**
**2021**
**Total**
**£**
**49,676**
**3,026**
**388**
**53,090**
1
2
3|2020
Total
£
84,887
2,464
87,351
6,005
1,505
7,229
3,342
5,583
4,899
28,563
2020
Total
£
54,378
3,660
750
58,788
2
2
4|
|---|---|---|
There were no trustees' remuneration or other benefits for the year ended 31[st] March 2021 nor for the year ended 31[st] March 2020.
No employee during the year received emoluments in excess of £60,000.
## **7. NET INCOME/EXPENDITURE FOR YEAR**
The operating surplus/(deficit) is stated after charging:
|Depreciation|**2021**
**£**
539|**2020**
**£**
718|
|---|---|---|
## **11 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31[ST] MARCH 2021**
|**8.**
**INTANGIBLE FIXED ASSETS**
**Cost**
As at 1stApril 2020
As at 31stMarch 2021
**Amortisation**
As at 1stApril 2020
Charges for the year
As at 31stMarch 2021
**Written Down Value**
As at 31stMarch 2021
As at 31stMarch 2020
**9.**
**TANGIBLE FIXED ASSETS**
**Cost**
As at 1stApril 2020
Additions
As at 31stMarch 2021
**Depreciation**
As at 1stApril 2020
Charges for the year
As at 31stMarch 2021
**Written Down Value**
As at 31stMarch 2021
As at 31stMarch 2020
**10.**
**DEBTORS**
Debtors
**11.**
**CREDITORS**
Creditors
Accruals|**Website**
**£**
**1,920**
**1,920**
**1,920**
**-**
**1,920**
**-**
-
**Freehold**
**Property Equipment**
**£**
**£**
**1**
**45,624**
**- **
**3,196**
**1**
**48,820**
**-**
**43,470**
**- **
**539**
**-**
**44,009**
**1**
**4,811**
1
2,154
**2021**
**£**
**722**
**722**
**2021**
**£**
**3,021**
**840**|**Total**
**£**
**1,920**
**1,920**
**1,920**
**-**
**1,920**
**- **
-_
**Total**
**£**
**45,625**
**3,196**
**48,821**
**43,470**
**539**
**44,009**
**4,812**
2,155
2020
£
4,442
4,442
2020
£
1,288
840|
|---|---|---|
**3,861**
2,128
## **12**
## **SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **12. ANALYSIS OF CHARITABLE FUNDS**
|Restricted funds
Unrestricted funds|**Fixed**
**assets**
**£**
-
4,812
4,812|**Other**
**net assets Total**
**£**
**£**
-
-
52,061 56,873
52,061 56,873|**Other**
**net assets Total**
**£**
**£**
-
-
52,061 56,873
52,061 56,873|
|---|---|---|---|
||||56,873|
## **13. COMPANY LIMITED BY GUARANTEE**
The company is limited by guarantee and does not have a share capital. The liability of each member by way of their guarantee to the company is to contribute a sum not exceeding £10 to the assets of the company if so required on the winding up of the company.
## **13 SMILE MEDIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
|**INCOME**
Mediation Service Contracts
Grant funding
Government grants
Travelling income
**EXPENDITURE**
Costs of delivering services
Rent and rates
Salaries
Travelling expenses
Work from home expenses
Printing, postage and stationery
Repairs and maintenance
Training and conference expenses
Accountancy
Legal and professional
Insurances
Telephone and fax
Subscriptions
Heat, light and power
Equipment depreciation
Sundry expenses
SURPLUS /(DEFICIT) FOR THE YEAR|**2021**
**£**
**£**
**49,405**
**42,000**
**11,500**
**46**
**102,951**
**2,965**
**43**
**53,090**
**281**
**1,440**
**663**
**-**
**11,659**
**1,148**
**4,243**
**1,242**
**1,454**
**678**
**-**
**539**
**735**
**80,180**
**22,771**|**2020**
**£**
77,610
-
-
1,999
6,005
(50)
58,788
3,067
-
937
318
7,229
1,350
4,233
1,122
1,387
700
433
718
1,114
|**£**
79,609
87,351
(7,742)|
|---|---|---|---|