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|---|---|---|---|---|
|Charity Information|||||
|Trustees'
Annual
Report|||||
|Statement ofdirectors'|responsibilities||||
|Independent
Accountant's||Report|||
|Funds Statements:-|||||
|Statement ofFinancial|Activities|||11|
|Statement ofFinancial|Activities - Prior Year statement|||12|
|Movements
in funds||||15|
|Income and Expenditure|account|||16|
|Balance sheet||||17|
|Notes tothe accounts||||19|
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|more fully detailed
in the accounts,|can be summari|sed
as follows;-||
|---|---|---|---|
|||2021|2020|
||||f|
|Net income||12,867|(138,082)|
|Unrestricted
Revenue
Funds available
general purposes ofthe charity|for the|332,892|327,472|
|Restricted
Revenue
Funds||312,922|312,922|
|Endowment
Revenue
Funds||52,430|44,983|
|Total Endowment
funds||52,430|44,983|
|TotalFunds||698,244|685,377|
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|||SpRP
Ref|Current year
Unrestricted|Current year
Restricted|Current year
Endowment|Current yesr
Total Funds|Prior Year
Total Funds|
|---|---|---|---|---|---|---|---|
||||Funds|Funds|Funds|||
||||2021|2021|2021|2021|2020|
||||f|f|f|f|f|
|Income 8 Endowments|from:|||||||
|Donations
&Legacies||A1|15,926|||16,928|2,918|
|Other trading
activities||A3|23,365|||23,366|34,249|
|Investments||A4|605|||606|1,318|
|Total income|||39,896|||39,896|38,486|
|Expenditure
on:||||||||
|Charitable
activities||B2|32,776|||32,778|61,964|
|Total expenditure|||32,776|||32,776|61,864|
|Net gains on investments|||||5,747|6,747|(3,125)|
|Net Income for the year|||7,120||6,747|12,867|(26,604)|
|Transfers
between funds||C|(1,700)||1,700|||
|Net income after transfers||A-BN|6,420||7,447|12,867|(26,604)|
|Other
recognised
gains/(losses)||||||||
|Net gains on revaluation
assets|offixed||||||(111,478)|
|Net movement
In funds|||6,420||7,447|12,867|(138,082)|
|Reconcigation
offunds:-||||||||
|Total funds brought forward|||327,472|312,922|44,983|686,377|823,459|
|Total funds carried forward|||332,892|312,922|62,430|688,244|686,377|
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|required
by paragra|ph|4.2|ofth|e SORP|||||
|---|---|---|---|---|---|---|---|---|
|||||Prior Year|Prior Year|Prior Year||Prior Year|
||||SORP
Ref|Unrestricted|Restricted|Endowment||Total Funds|
|||||Funds|Funds|Funds|||
|||||2020|2020|2020||2020|
|||||6|6|6||R|
|Income &Endowments|from:||||||||
|Donations
&Legacies|||A1|2,918||||2,918|
|Charitable
activities|||A2||||||
|Other trading
activities|||A3|34,249||||34,249|
|Investments|||A4|1,318||||1,318|
|Other|||A5||||||
|Total Income||||38,485|||||
|Expenditure
on:|||||||||
|Raising funds|||B1||||||
|Charitable
activities|||B2|61,964||||61,864|
|Other|||B3||||||
|Tax on surplus
on ordinary||activiti|B3||||||
|Other taxation|||B3||||||
|Total expenditure||||61,864||||61,S64|
|Net gains on investments||||||(3,125)||(3,125)|
|Net Income for the year||||(23,479)||(3,125)||(26,604)|
|Transfers
between funds||||(1,700)|(2,188)|3,888|||
|Net income after transfers||||(25,179)|(2,188)||763|(26,604)|
|Net gains on revaluation
assets|of|fixed|||(111,478)|||(111,478)|
|Net movement
In funds||||(26,178)|(113,666)||763|(138,082)|
|Reconciliation
offunds:-|||||||||
|Total funds brought forward||||352,651|426,588|44,220||823,469|
|Total funds carried forward||||327,472|312,922|44,983||686,377|
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||||||2021|2020|
|---|---|---|---|---|---|---|
|Surplus for the year:-|||||||
|Net excess ofincome over expenditure
from|operations
before tax||||7,120|(23,479)|
|Realised gains
on disposals ofsocial investments
which are programme|||related||||
|Income fiom operations
before taxin the|Statement ofFinancial Activttes||||7,120|(23,479)|
|Add/(deduct)
non income and expenditure|items:-||||||
|Unrealised
gains on investments|||||5,747|(3,125)|
|Gains and losses on revaluation
offixed and|intangible assets|||||~(111.478|
|Net Movement
ln funds before taxatlon|||||12,867|(138,082)|
|Funds generated
in the year as shown on Statement of Financial Activities|||||12867|~, 738,682|
|The notes attached on pages 19to 26|form an Integral|part of|these accounts.||||
|Warrington
&District Society for Deaf People - Resources applied||||in the|year ended 31||
|March 2021 towards fixed assets for Charity use:-|||||||
||||||2021|2020|
|Funds generated
in the year as detailed
in the SOFA|||||12,867|(138,082)|
|Resources applied
on functional
fixed assets||||||(436)|
|Other applications
offunds|||||||
|Net resources available to fund charitable
activities|||||12,867|~138,678|
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||||||Unrestricted|Restricted|Endowment|Total|Last year|
|---|---|---|---|---|---|---|---|---|---|
||||||Funds|Funds|Funds|Funds|Total Funds|
||||||2021|2021|2021|2021|2020|
||||||E|E|E|f|E|
|Accumulated|funds brought||forward||327,472|312,922|44,983|685,377|823,459|
|Recognised
transfers|gains and|losses before|||7,120||5,747|12,867|(138,082)|
||||||334,592|312,822|50,730|698,244|685,377|
|(From)/To unrestricted||revenue||funds|(1,700)||1,700|||
|Closing revenue funds|||||332,882|312,922|52,430|698,244|686,377|
|Summary|of funds||||Unrestricted|Restricted|Endowment|Total|,Last Year|
||||||and|Funds|Funds|Funds|Total Funds|
||||||Designated
funds|||||
||||||2021|2021|2021|2021||
||||||E||E|E||
|Revenue
accumulated||funds|||332,892|312,922|52,430|688,244|685,377|
|Total funds|||||332,892|312,822|52,430|698,244|685,377|
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|||||||2021|2020|
|---|---|---|---|---|---|---|---|
|Income||||||||
|Income from operations||||||39,291|37,167|
|Investment
income||||||||
|Income from investments,|other than|interest|receivable|||504|497|
|Interest receivable||||||101|821|
|Gross Income in the year|before exceptional||items|||39,896|38,485|
|Gross Income in the year|Including|exceptional||items||39,886|38,486|
|ExpendIf ure||||||||
|Charitable
expenditure,
excluding
depreciation|||and|amoitisation||29,045|56,989|
|Depreciation
and amortisation||||||3,731|4,975|
|Realised losses
on disposals ofsocial investments||||which are programme|related|||
|Total expenditure
in the year||||||32,776|61,864|
|Net Income before tax In|the financial year|||||7,120|(23,478)|
|Tax on surplus
on ordinary|activities|||||||
|Net income after tax In the financial||year||||7120|(23478)|
|Retained surplus forthe financial||year||||7,120|~23,47$|
|All activities derive from|continuing|operations||||||
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|||||SORP||||
|---|---|---|---|---|---|---|---|
||||Note|Ref|2021||2020|
|Fixed assets||||A||||
|Tangible assets|||12|A2|451,193||454,924|
|Investments
held as||fixed assets|13|A4|23,480||17,733|
|Total fixed assets|||||474,673||472,657|
|Current assets||||||||
|Debtors|||14|B2|5,151|4,240||
|Cash at bank and in||hand||B4|222,751|214,528||
|Total current assets|||||227,902|218,768||
|Creditors: amounts||falling due within||||||
|one year|||15|C1|(4,331)|(6,048)||
|Net current assets|||||223,571||212,720|
|The total net assets||ofthe charity|||698,244||685,377|
|The total net assets||ofthe charity are|funded|by the|funds ofthe charity, as follows:-|||
|Endowmentfunds||||||||
|Endowment
Revenue||Funds|18|D1|52,430|44,983||
||||||52,430||44,983|
|Restricted funds||||||||
|Restricted Revenue|Funds||18|D2|312,922|312,922||
||||||312,922||312,922|
|Unrestricted
Funds||||||||
|Unrestricted
Revenue||Funds|18|D3|332,892|327,472||
||||||332,892||327,472|
|Designated
Funds||||||||
|Total charity funds|||||698,244||685,377|
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|Current yesf||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Current year||Current year||Current year||Current year||Prior Year||
|||||||||||Unrestricted||Restricted||Endowment||||||
||||||||||||Funds||Funda||Funda|Total Funds|Total Funds|||
||||||||||||2021||2021||2021|2021|||2020|
||||||||||||||||f|||||
|Revaluation|of:-|||||||||||||||||||
|Property|||||||||||||||||||(111,478)|
||||||||||||||||||~111,478|||
|Prior year||||||||||||||||||||
||||||||||||Prior Year|Prior Year||Prior Year||Prior Year||||
|||||||||||Unrestricted
Funds||Restricted
Funda||Endowment
Funds||Total Funds||||
||||||||||||2020||||2020|||||
|Revaluation|of:-|||||||||||||||||||
|Property|||||||||||||(111,478)|||(111,478)||||
|||||||||||||~111.478||||~111,478||||
|Investment|gains|||||||||||||||||||
|ijnresfised gains||I(fossesj snd|||||wrldng||down|ofcenylng||values||||||||
|Usted investments|||-|Unreatised|||||||||||5,747|5,747||||
|Total unrealised||gains/(losses)|||||etc||||||||5,747|5,747||||
|Total realised|and||unrealised|||gains|||||||||5,747|5,747||||
|The contribution||||ofvolunteers||||||||||||||||
|The charity depends
on the support of its volunteers,
which is much appredated.
The charity had 40Volunteers
engaged
in a variety ofactivities induding
the sign choir. The arrangements
with volunteers
are dif5cult to value precisely
in
monetary
terms and have not been recognised
in the Statement of Flnandal
Activities. The volunteers
snd the charity
accept and agree that
no contrad
ofemployment
is created
by these arrangements.||||||||||||||||||||
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|Salary costs|||202't|202't|2020|
|---|---|---|---|---|---|
||||E||f|
|Gross Salaries exduding
trustees and key management
personnel
Employer's
operating costs ofde5ned|||18,912||23,670|
|contribution
pension schemes||||49'i|497|
|Total salaries, wages and related costs|||18|483|34,187|
|The average
number ofpart time staff employed|in the year was|||||
|The estimated
full time equivalent
number ofall|staif employed|in the year was||||
|The estimated equivalent
number offull time|sfsly deployed|ln different actfviffes in|the year wss:-|||
|Engaged on management
and administration||||||
|The estimated
full time equivalent
number ofsll stair employed as above||||||
|Neither the trustees
nor any persons connected
entity, either in the current or prior year.|with them have|received any remuneration|from the charity or any related|||
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||||Investments
in|Listed
investments|Other Classes
of Investment|Total|
|---|---|---|---|---|---|---|
||Carrying
values of investments||||||
||At 1 April 2020|||17,733||17,733|
||Revaluation
at 31 March 2021|||5,747||5,747|
||At 31 March 2021|||23,480||23,480|
||Investments
as above held at|fair value||23,480||23,480|
|14|Debtors||||||
||||||2021|2020|
||||||6|6|
||Trade debtors||||350|1,882|
||Prepayments
and accrued income||||4,705|2,262|
||Other debtors||||96|96|
||||||51S1|424D|
|15|Creditors: amounts
falling due within one year||||2021|2020|
||||||6|6|
||Trade creditors||||3,331|697|
||Accruals||||600|2,662|
||PAYE, NIC VAT and other taxes||||400|941|
||Other creditors|||||1,728|
||||||4,331|6,048|
|16|Income and Expenditure|account summary|||2021||
||||||6||
||At 1 April 2020||||685,377|823,459|
||Surplus/(deffdt)
after lax for the year||||7,120|(23,479)|
||Revaluation
of property|||||(111,478)|
||Increase/(decrease)
in market|value ofinvestments|||5,747|(3,125)|
||At31March 2021||||698,244|685,377|
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|At 31March 2021|At 31March 2021|Unrestricted|Oealgnated|Endowment|Restricted|Total|
|---|---|---|---|---|---|---|
|||funds|funda|funds|funds|Funds|
|||E|E|E|E|E|
|Tangible|Fixed Assets|138,271|||312,922|451,193|
|Investments
at valuation:-|||||||
|Fixed asset investments||||23,480||23,480|
|Cunent|Assets|198,952||28,950||227,902|
|Current|Lisbilltles|(4,331)||||(4,331)|
|||332892||52,430|312,922|698,244|
|At 1 April 2020||Unrestricted|Designated|Endowment|Reabfcted|Total|
|||funds|funda|funds|funda|Funda|
|||E|E|E|E|E|
|Tangible|Fixed Assets|142,002|||312,922|454,924|
|investments
at valuation:-|||||||
|Fixed asset investments||||17,733||17,733|
|Current|Assets|191,516||27,250||218,768|
|Current|Liabilities|(6,046)||||(6,048)|
|||327472||44693|~31 922|685377|
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|Change
in total|funds ove|r the|year as show|n
in Note 17,analys|ed
by individ|ed
by individ|ual
funds|ual
funds||
|---|---|---|---|---|---|---|---|---|---|
|||||Funds brought|Movement
la||Transfers||Funds carried|
|||||forward
from|funds|In 2021|between||forward to|
|||||2020|||funds|In 2021|2022|
||||||See Note 19||gee Note 20|||
|||||||E||E||
|Unrestrfcted snd designated||funds:-||||||||
|Unrestricted
Revenue Funds||||327,472||7,120||(1,700)|332,892|
|Total unrestricted|snd designated||funds|327,472||7,120|~1,700||332002|
|Resfrfcted funds:-||||||||||
|Big Lottery Fund||||312,922|||||312,922|
|Total restricted funds||||312,922|||||312,922|
|Endowment
funds:-||||||||||
|Richardson
Estate Trust Fund||||44,983||5,747||1,700|52,430|
|Total endowment|funds|||44,983||5,747||1,700|52430|
|Total charity funds||||68$,377||12807|||698244|
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