2022-03-31-accounts - Community360

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			Page
Legal and administrative		information
Report ofthe Trustees
Independent auditor's	report
Statement offinancial	activities		17
Balance sheet			18
Cash flow statement			19
Notes forming part of	the	financial statements	20-29

The Directors serving during t	The Directors serving during t	he year wer	e as follows:
Elected Chairperson
Elizabeth Ann Feltham
Elected Treasurer
Les Davis
Elected Directors
Les Nicoll
David Evans
Andrew Fagan		Resigned	16th March 2022
James Thomson		Appointed	31stJanuary 2022
Katherine Pearson		Appointed	20th November	2021
Leoni Harvey		Resigned	18th November	2021
Cristina Huddleston
David King
Simon King		Appointed	20th November	2021
Chief Executive Officer
Tracy Rudling
Registered Office
Winsley's House,	High Street,	Colchester,	Essex, CO1 1UG

		Notes	Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
			6	6	6	6
Income from:
Donations and legacies		4	2,310,138	698,990	3,009,128	1,849,452
Charitable activities		5	159,617	473,684	633,301	336,553
Investments		6	10	8	18	160
Total income			2,469,765	1,172,682	3,642,447	2,186,165
Expenditure on:
Fundraising Expenditure
Charitable activities			2,339,185	1,005,123	3,344,308	2,133,296
Total expenditure			2,339,185	1,005,123	3,344,308	2,133,296
Net income/(expenditure)			130,580	167,559	298,139	52,869
Transfers between funds		14/15/16	6,000	(6,000)
Net movement in funds before		other	136,580	161,559	298,139	52,869
gains and losses
Gain/(loss) on revaluation	of	9
fixed assets
Net movement in funds			136,580	161,559	298,139	52,869
Reconciliation offunds:
Fund balances brought forward			1,052,165	277,128	1,329,293	1,276,424
Fund balances carried forward		14/15/16	1,188,745	438,687	1,627,432	1,329,293

		Notes	Total	Total
			2022	2021
			6	6
Fixed assets
Tangible assets			612,183	629,938
Current assets
Debtors		10	150,853	600,045
Stock			17,447	7,969
Cash at bank and in hand			3,595,094	1,167,412
			3,763,394	1,775,426
Creditors: amounts	falling due within one year
Creditors and accruals			76,579	60,477
Deferred income			2,671,566	1,015,594
			2,748,145	1,076,071
Net current assets			1,015,249	699,355
Net assets			1,627,432	1,329,293
Capital and reserves
Unrestricted capital reserves		14/15/16	579,599	579,599
Restricted capital reserves		14/15/16	32,584	50,341
Unrestricted revenue	reserves	14I15/16	609,146	472,566
Restricted revenue reserves		14I15/16	406,103	226,787
Total charity funds			1,627,432	1,329,293

					Notes	Total	Total
						2022	2021
						6
Cash flows from operating activities:
Net cash	provided by I (used in) operating		activities		12	2,425,875	145,413
Cash flows from investing activities:
Dividends,	interest and rents from investments					18	160
Purchase	of property, plant and equipment	(excluding		revaluation)
Proceeds	from the sale of property, plant and		equipment			1,789
Net cash	provided by I (used in) investing		activities			1,807	160
Change in	cash and cash equivalents in the	reporting		period		2,427,682	145,573
Cash and	cash equivalents brought forward					1,167,412	1,021,839
Cash and	cash equivalents carried forward					3,595,094	1,167,412

Income from donations	and legacies	Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
			5		6
Grants from government	and public bodies	2,295,457	696,788	2,992,245	1,762,659
Donations		1,963	2,202	4,165	7,966
Furlough		12,718		12,718	78,827
		2,310,138	698,990	3,009,128	1,849,452

	Donations Furlough					, 1,963 12,718 2,310,138	, 1,963 12,718 2,310,138	2,202 698,990	, 4,165 12,718 3,009,128	, 4,165 12,718 3,009,128	7 78 1,849
	Income from	government		grants	comprises	performance		related grants made	by local authorities		to fund
	our work in supporting		charitable		organisalions		in Essex	and for the provision	ofcommunity	transport
	services.
	Comparative	for 2021				Unrestricted		Restricted	Total
							funds	funds	2021
							6	6	6
	Grants from government			and public bodies			1,273,590	489,069	1,762,659
	Donations						7,090	876	7,966
	Furlough						28,660	50,167	78,827
							1,309,340	540,112	1,849,452
5	Income from charitable			activities

5	Donations Furlough Income from	charitable activities	, 7,090 28,660 1,309,340	876 50,167 540,112	, 7,966 78,827 1,849,452
			Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
			5	8	8	6
	Rents		13,288		13,288	37,631
	Services supplied:
	C360		146,329		146,329	152,255
	Transport			473,684	473,684	146,667
			159,617	473,684	633,301	336,553
	Comparative	for 2021	Unrestricted	Restricted	Total
			funds	funds	2021
			6		E
	Rents		37,631		37,631
	Services supplied:
	C360		152,255		152,255
	Transport			146,667	146,667
			189,886	146,667	336,553
6	Income from	investments	Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
			F	6	6	8
	Interest received		10	8	18	160
	Comparative	for 2021	Unrestricted	Restricted	Total
			funds	funds	2021
			E		F
	Interest received		109	51	160

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Staffcosts and emoluments	Staffcosts and emoluments		Total	Total
			2022	2021
The average number ofemployees during the period was		by head count paid monthly	74	65
The aggregate staff	costs for the period were:		Total	Total
			2022	2021
			6	6
Wages and salaries			1,541,906	1,255,245
Redundancies				6,988
Social security costs			127,557	99,053
Defined contribution	pension costs		100,857	75,047
			1,770,320	1,436,333

	One employee earned between 670,000 and 8	One employee earned between 670,000 and 8	80,000 per annum.	80,000 per annum.	80,000 per annum.
	None ofthe Trustees (or any person connected		with them) were paid or reimbursed			for expenses		during
	the year.
9	Tangible fixed assets	Freehold property		Fixtures, fittings & office equip	Motor vehicles			2022
			8	8
	Cost(Valuation
	As at 31 March 2021		579,599	65,854	219,546			864,999
	Additions
	Revaluation
	Disposal			(65,854)		(59,893)		(125,747)
	As at 31 March 2022		579,599		159,653			739,252
	Depreciation
	As at 31 March 2021			65,854	169,206			235,060
	Charge for the year					11,215		11,215
	On disposals			(65,854)		(53,353)		(119,207)
	As at 31 March 2022				127,068			127,068
	Net book value
	As at 31 March 2022		579,599			32,584		612,183
	As at 31 March 2021		579,599			50,339		629,938
	The latest revaluation	ofthe property was carried out by James Aldridge			Chartered	Surveyors	in	May 2019.

The historical cost ofthe freehold property is F20	0,000.
Debtors	Total	Total
	2022	2021
	8	6
Other debtors	133,472	566,168
Prepayments	14,322	11,932
Accrued income		5,903
VAT	3,059	16,042
	150,853	600,045

Creditors: amounts falling due within one year	Creditors: amounts falling due within one year	Creditors: amounts falling due within one year	Creditors: amounts falling due within one year		Total	Total
					2022	2021
					8	6
Trade creditors					23,173	25,904
Accruals					41,173	4,500
Deferred	income				2,671,566	1,015,594
Taxation	and social security				12,233	30,073
					2,748,145	1,076,071
Deferred	income	analysis	Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
			8	8
Balance	at 1 April	2021	746,294	269,300	1,015,594	518,234
Amount	released	to income	(746,294)	(269,300)	(1,015,594)	(518,234)
Amount	deferred	in the year	2,305,642	365,924	2,671,566	1,015,594
Balance	at 31 March 2022		2,305,642	365,924	2,671,566	1,015,594

Reconciliati	on ofnet movement in funds	to net cash flow fro	m operating activities
			Total	Total
			2022f	2021 6
Net movement in funds for the reporting		period
(as per the	statement offinancial activities)		298,139	52,869
Adjustments	for:
Depreciation	charges		11,215	16,867
(Gain) / loss	on sale offixed assets		4,750
Dividends, interest and rent from investments			(18)	(160)
(Increase) /	decrease in debtors		449,192	(475,870)
Increase / (decrease) in creditors			1,672,075	559,676
(Increase) /	decrease in stock		(9,478)	(7,969)
Net cash provided by / (used in) operating		activities	2,425,875	145,413

leases as set	out below:
		Total	Total
		2022	2021
		6
Not later than	1 year	88,359	87,724
Later than 1	and not later than 5years	96,758	118,334
		185,117	206,058

Reserves		Balance at 1 April 2021	Surplus or (deficit)	Transfers	Total surplus and transfer	Balance at 31 March 2022
					6
Unrestricted funds
Accumulated surplus/deficit		432,066	130,580	6,000	136,580	568,646
Personnel fund		25,000				25,000
Equipment fund		15,500				15,500
		472,566	130,580	6,000	136,580	609,146
Property fund		200,000				200,000
Property revaluation	reserve	379,599				379,599
Total unrestricted	funds	1,052,165	130,580	6,000	136,580	1,188,745
Restricted funds
C360Projects
Other Projects		109,787	80,235	(919)	79,316	189,103
Capital reserve		50,341	(12,676)	(5,081)	(17,757)	32,584
Personnel fund		10,000				10,000
Minibus fund		100,000	100,000		100,000	200,000
Equipment fund		7,000				7,000
Total restricted funds		277,128	167,559	(6,000)	161,559	438,687
Total funds		1329 293	298 139		298139	~1527 32
Funds

Unrestricted funds	Balance at 1 April 2021 6	Incoming resources f	Outgoing resources	Transfers	Balance at 31 March 2022 6
Accumulated surplus	407,066	2,469,765	(2,339,185)	6,000	543,646
Personnel fund	40,000				40,000
Property fund	200,000				200,000
Revaluation reserve	379,599				379,599
Equipment fund	25,500				25,500
	1,052,165	2,469,765	(2,339,185)	6,000	1,188,745

	Balance at 1 April 2021	Incoming resources	Outgoing resources	Transfers	Balance at 31 March 2022
					8
C360 Projects	277,128	1,129,290	(961,731)	(6,000)	438,687
The Big Lottery Fund (Timebank		43,392	(43,392)
	277,128	1,172,682	(1,005,123)	(6,000)	438,687

Analysis ofnet assets between funds	Unrestricted	Restd cted	Total	Total
	funds	funds	2022	2021
	6	'Z	6	6
Tangible fixed assets	579,599	32,584	612,183	641,723
Cash at bank and in hand	2,845,553	749,541	3,595,094	1,167,412
Other current assets	84,251	84,049	168,300	608,014
Creditors: amounts due within one year	(2,320,658)	(427,487)	(2,748,145)	(1,076,071)
	1,188,745	438,687	1,627,432	1,341,078

			Total	Total
			2022	2021
Godden	and Rudling	Building Services	34,985	1,693
Gordon	Rudling		28,462	23,500
			63,447	25,193