| Page | |||||
|---|---|---|---|---|---|
| Report ofthe Trustees | I | to | 9 | ||
| Independent Examiner's |
Report | 10 | |||
| Statement ofFinancial | Activities | ||||
| Balance Sheet | 12 | to | 13 | ||
| Cash Flow Statement | 14 | ||||
| Notes to the Cash Flow | Statement | 15 | |||
| Notes to the Financial | Statements | 16 | to | 23 | |
| Detailed Statement ofFinancial Activities | 24 | to | 25 |
| 31.3.23 | 31.3.22 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | 6 | 6 | ||||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies |
2 | 364,631 | 58,849 | 423,480 | 600,443 | |
| Other trading activities | 3 | 340,030 | 340,030 | 363,830 | ||
| Investment income |
4 | 23 | 23 | I | ||
| Total | 704,684 | 58,849 | 763,533 | 964,274 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 93,441 | 93,441 | 69,116 | |||
| Charitable activities |
||||||
| Office costs | 162,272 | 162,272 | 195,679 | |||
| Wage costs | 429,851 | 34,559 | 464,410 | 492,391 | ||
| Project costs | 80,183 | 80,183 | 56,574 | |||
| Total | 685,564 | 114,742 | 800,306 | 813,760 | ||
| NET INCOME/(EXPENDITURE) | 19,120 | (55,893) | (36,773) | 150,514 | ||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought forward | 102,748 | 483,855 | 586,603 | 436,089 | ||
| TOTAL FUNDS CARRIED FORWARD | 121,868 | 427,962 | 549,830 | 586,603 |
| 31ST | MARCH 2023 | ||||
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 12 | 20,716 | 411,852 | 432,568 | 476,001 |
| CURRENT ASSETS | |||||
| Stocks | 13 | 42,657 | 42,657 | 28,371 | |
| Debtors | 14 | 102,627 | 102,627 | 118,502 | |
| Cash at bank and in hand | 107,463 | 16,110 | 123,573 | 81,717 | |
| 252,747 | 16,110 | 268,857 | 228,590 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
15 | (151,595) | (151,595) | (117,988) | |
| NET CURRENT ASSETS | 101,152 | 16,110 | 117,262 | 110,602 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 121,868 | 427,962 | 549,830 | 586,603 | |
| NET ASSETS | 121,868427,962 | 549,830 | 586,603 | ||
| FUNDS | 16 | ||||
| Unrestricted funds |
121,868 | 102,748 | |||
| Restricted funds |
427,962 | 483,855 | |||
| TOTAL FUNDS | 549,830 | 5$6,603 |
| SH FLOW STATE | ||||||||
|---|---|---|---|---|---|---|---|---|
| F | RTHE | AR ENDED 31 | MAR | 2 | ||||
| 31.3.23 | 31.3.22 | |||||||
| Notes | ||||||||
| Cash flows from operating | activities | |||||||
| Cash generated &om operations |
42,316 | 140,556 | ||||||
| Net cash provided by operating activities |
42,316 | 140,556 | ||||||
| Cash flows from investing | activities | |||||||
| Purchase oftangible fixed | assets | (483) | (154,204) | |||||
| Interest received | 23 | I | ||||||
| Net cash used in investing | activities | (460) | (154,203) | |||||
| Change in cash and cash | equivalents | in | ||||||
| the reporting period |
41,856 | (13,647) | ||||||
| Cash and cash equivalents | at the | |||||||
| beginning ofthe reporting |
period | 81,717 | 95,364 | |||||
| Cash and cash eqaivalents | at the | end | of | |||||
| tbe reporting period |
123,573 | 81,717 |
| OPERATING AC | TIVI | TIES | |||
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||
| Net (expenditure)/income | for the reporhng | period (as per the | |||
| Statement ofFinancial | Activities) | (36,773) | 150,514 | ||
| Adjustments for: |
|||||
| Depreciation charges |
43,916 | 26,713 | |||
| Interest received | (23) | (1) | |||
| Increase in stocks | (14,286) | (4,763) | |||
| Decrease in debtors | 15,875 | 8,183 | |||
| Increase/(decrease) | in creditors | 33,607 | (40,090) | ||
| Net cash provided | by operations | 42,316 | 140,556 |
| ANALYSIS OF CHANGES IN NET FUND | S | ||
|---|---|---|---|
| At 1.4.22 | Cash flow | At 31.3.23 | |
| 6 | |||
| Net cash | |||
| Cash at bank and in hand | 81,717 | 41,856 | 123,573 |
| 81,717 | 41,856 | 123,573 | |
| Total | 81,717 | 41,856 | 123,573 |
| 31.3.23 | 31.3.22 | |||
|---|---|---|---|---|
| 6 | ||||
| Donations | 168,939 | 193,220 | ||
| Grants | 80,920 | 240,815 | ||
| Other income | 173,621 | 166,408 | ||
| 423,480 | 600,443 | |||
| Grants received, | included | in the above, are as follows: | ||
| 31.3.23 | 31.3.22 | |||
| Flintshire County |
Council | 14,467 | 14,467 | |
| Covid Recovery | Grant | 9,000 | ||
| Coronavirus Job |
Retention | Scheme | 5,948 | |
| WCVA Landfill | tax - Repair Jk Reuse Cafe | 8,729 | 34,915 | |
| WCVA Landfill tax - Bicycle Recycling (accrued) | 1,950 | 8,049 | ||
| Postcode Commuity Trust |
12,091 | |||
| COOP Community | Fridge | 1,000 | 3,000 | |
| COOP Members | Grant | 849 | ||
| Welsh Government Covid |
Recovery Grant | 60,000 | ||
| Welsh Government TRI Programme |
92,496 | |||
| Bike Project | 6,000 | |||
| Tesco Make tk Munch | 1,000 | |||
| JHR Trust Foodbank Voucher Scheme | 1,050 | |||
| Hubbub Community Food |
Hub | 5,210 | ||
| Crowdfunding | 604 | |||
| Postcode Lottery | Winter Warmers | 19,264 | ||
| Volunteering in Wales |
21,646 | |||
| 80,920 | 240,815 | |||
| OTHER TRADING ACTIVITIES | ||||
| 31.3.23 | 31.3.22 | |||
| Furniture sales |
9,317 | 9,142 | ||
| Waste collection | Jk management | 323,664 | 276,125 | |
| Distribution and carriage |
7,049 | 6,427 | ||
| Cafe Cyile | 72,136 | |||
| 340,030 | 363,830 |
| 31.3.23 | 31.3.23 | 31.3.22 | ||||||
|---|---|---|---|---|---|---|---|---|
| 6 | ||||||||
| Deposit account interest | 23 | 1 | ||||||
| 5. | RAISING FUNDS | |||||||
| Other trading | activities | |||||||
| 31.3.23 | 31.3.22 | |||||||
| f. | ||||||||
| Purchases | 93,441 | 69,116 | ||||||
| 6. | CHARITABLE ACTIVITIES COSTS | |||||||
| Support | ||||||||
| Direct | costs | (see | ||||||
| Costs | note | 7) | Totals | |||||
| 8 | 8 | |||||||
| Office costs | 150,695 | 11,577 | 162,272 | |||||
| Wage costs | 464,410 | 464,410 | ||||||
| Project costs | 80,183 | 80,183 | ||||||
| 695,288 | 11,577 | 706,865 | ||||||
| 7. | SUPPORT COSTS | |||||||
| Governance | ||||||||
| costs | ||||||||
| Office costs | 11,577 | |||||||
| 8. | NET INCOME/(EXPENDITURE) | |||||||
| Net income/(expenditure) | is stated | after charging/(crediting): | ||||||
| 31.3.23 | 31.3.22 | |||||||
| Depreciation - owned assets | 43,916 | 26,713 | ||||||
| Other operating | leases | 76,096 | 56,890 | |||||
| 9. | TRUSTEES' REMUNERATION | AND BENEFITS |
| WAGE COSTS | ||||||
|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||||
| Wages and salaries | 425,701 | 454,843 | ||||
| Social security costs | 26,301 | 23,948 | ||||
| Other pension costs | 12,408 | 13,600 | ||||
| 464,410 | 492,391 | |||||
| The average monthly | number ofemployees | during the year was as follows: | ||||
| 31.3.23 | 31.3.22 | |||||
| Refurbs Flintshire | 25 | 31 | ||||
| No employees received |
emoluments | in excess off60,000. | ||||
| COMPARATIVES | FORTHE STATEMENT OF FINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | ||||
| fund | fund | funds | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
389,043 | 211,400 | 600,443 | |||
| Other trading activities |
363,830 | 363,830 | ||||
| Investment income |
1 | 1 | ||||
| Total | 752,874 | 211,400 | 964,274 | |||
| EXPENDITURE ON | ||||||
| Raising funds | 69,116 | 69,116 | ||||
| Charitable activities |
||||||
| Office costs | 195,679 | 195,679 | ||||
| Wage costs | 472,950 | 19,441 | 492,391 | |||
| Project costs | 56,574 | 56,574 | ||||
| Total | 737,745 | 76,015 | 813,760 | |||
| NET INCOME | 15,129 | 135,385 | 150,514 | |||
| RECONCILIATION | OFFUNDS | |||||
| Total funds brought | forward | 87,619 | 348,470 | 436,089 | ||
| TOTAL FUNDS CARRIED FORWARD | 102,748 | 483,855 | 586,603 |
| 12. | TANGIBLE FIXEDASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Freehold | and | Motor | |||
| properly | fittings | vehicles | Totals | ||
| COST | |||||
| At 1stApril 2022 | 415,543 | 97,945 | 29,969 | 543,457 | |
| Additions | 483 | 483 | |||
| At 31stMarch 2023 | 415,543 | 98,428 | 29,969 | 543,940 | |
| DEPRECIATION | |||||
| At 1stApril 2022 | 6,230 | 47,647 | 13,579 | 67,456 | |
| Charge for year | 24,269 | 13,653 | 5,994 | 43,916 | |
| At 31stMarch 2023 | 30,499 | 61,300 | 19,573 | 111,372 | |
| NET BOOKVALUE | |||||
| At 31stMarch 2023 | 385,044 | 37,128 | 10,396 | 432,568 | |
| At 31stMarch 2022 | 409,313 | 50,298 | 16,390 | 476,001 | |
| 13. | STOCKS | ||||
| 31.3.23 | 31,322 f |
||||
| Stocks | 42,657 | 28,371 | |||
| 14. | DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.3.23 | 31.3.22 | ||||
| f | |||||
| Trade debtors | 49,139 | 38,610 | |||
| Amounts owed by group undertakings |
35,000 | 35,000 | |||
| Other debtors | 2,625 | 2,625 | |||
| Prepayments and accrued income |
15,863 | 42,267 | |||
| 102,627 | 118,502 |
| CREDITOR | S | : AMOUNTS F | A | LLING DUE WITHIN ONE | YEAR | ||
|---|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||||
| f | |||||||
| Trade creditors | 53,548 | 89,085 | |||||
| Social security | and other taxes | 5,312 | 6,527 | ||||
| VAT | 15,737 | 10,623 | |||||
| Accrued expenses | 51,998 | 11,753 | |||||
| Deferred incotne | 25,000 | ||||||
| 151,595 | 117,988 | ||||||
| MOVEMENT | IN FUNDS | ||||||
| Net | |||||||
| movement | At | ||||||
| At 1.4.22 | in funds | 31.3.23 | |||||
| Unrestricted | funds | ||||||
| General fund | 102,748 | 19,120 | 121,868 | ||||
| Restricted fuuds | |||||||
| Restricted | 483,855 | (55,893) | 427,962 | ||||
| TOTAL FUNDS | 586,603 | (36,773) | 549,830 | ||||
| Net movement | in funds, included | in the above are as follows: | |||||
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| Unrestricted | funds | ||||||
| General fund | 704,684 | (685,564) | 19,120 | ||||
| Restricted funds | |||||||
| Restricted | 58,849 | (114,742) | (55,893) | ||||
| TOTAL FUNDS | 763,533 | (800,306) | (36,773) | ||||
| Comparatives | for movement | in | funds | ||||
| Net | |||||||
| movement | At | ||||||
| At 1.4.21 | in funds | 31.3.22 | |||||
| Unrestricted | funds | ||||||
| General fund | 87,619 | 15,129 | 102,748 | ||||
| Restricted funds | |||||||
| Restricted | 348,470 | 135,385 | 483,855 | ||||
| TOTAL FUNDS | 436,089 | 150,514 | 586,603 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| 8 | 6 | ||||
| Unrestricted | funds | ||||
| General fund | 752,874 | (737,745) | 15,129 | ||
| Restricted funds | |||||
| Restricted | 211,400 | (76,015) | 135,385 | ||
| TOTAL FUNDS | 964374 | (813,760) | 150,514 | ||
| A current year | 12months | and prior year 12months | combined position is as follows: | ||
| Net | |||||
| movement | At | ||||
| At 1.4.21 | in funds | 31.3.23 | |||
| 8 | |||||
| Unrestricted | funds | ||||
| General fund | 87,619 | 34,249 | 121,868 | ||
| Restricted funds | |||||
| Restricted | 348,470 | 79,492 | 427,962 | ||
| TOTAL FUNDS | 436,089 | 113,741 | 549,830 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted | funds | |||
| General fund | 1,457,558 | (1,423,309) | 34,249 | |
| Restricted funds | ||||
| Restricted | 270,249 | (190,757) | 79,492 | |
| TOTAL FUNDS | 1,727,807 | (1,614,066) | 113,741 | |
| Unrestricted | Reserves |
| FORTHE YEAR E | |||||
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22f | ||||
| INCOME AND | ENDOWMENTS | ||||
| Donations and |
legacies | ||||
| Donations | 168,939 | 193,220 | |||
| Grants | 80,920 | 240,815 | |||
| Other income | 173,621 | 166,408 | |||
| 423,480 | 600,443 | ||||
| Other trading | activities | ||||
| Furniture sales |
9,317 | 9,142 | |||
| Waste collection | ds management | 323,664 | 276,125 | ||
| Distribution and |
carriage | 7,049 | 6,427 | ||
| Cafe Cyfle | 72,136 | ||||
| 340,030 | 363,830 | ||||
| Investment income |
|||||
| Deposit account | interest | 23 | |||
| Total incoming | resources | 763,533 | 964,274 | ||
| EXPENDITURE | |||||
| Other trading | activities | ||||
| Purchases | 93,441 | 69,116 | |||
| Charitable activities |
|||||
| Wages | 425,701 | 454,843 | |||
| Social security | 26,301 | 23,948 | |||
| Pensions | 12,408 | 13,600 | |||
| Other operating | leases | 76,096 | 56,890 | ||
| Rates and water | 8,668 | ||||
| Insurance | 8,368 | 4,590 | |||
| Light and heat | 8,668 | 13,388 | |||
| Telephone | 8,136 | 3,998 | |||
| Postage and stationery | 2,281 | 330 | |||
| Advertising | 2,431 | 3,741 | |||
| Sundries | 1,657 | 1,230 | |||
| Motor and travel | expenses | 30,359 | 26,776 | ||
| Health and safety Soflware and IT support |
1,607 2,390 |
3,308 8,431 |
|||
| Repairs and renewals | 3,236 | 25,885 | |||
| Protective clothing | 3,057 | 2,193 | |||
| Security | 1,857 | 1,264 | |||
| Training | 620 | ||||
| Subscriptions | 2,798 | 2,408 | |||
| Management charges |
24,000 | 21,242 | |||
| Cafe costs | 16,996 | ||||
| Carried forward | 650,019 | 685,681 |
| Charitable | activities |
|---|---|
| Brought forward | |
| Equipment | hire |
| Redundancy | costs |
| Bad debts | |
| Fixtures and fittings |
| Governance | costs |
|---|---|
| Bank charges | |
| Professional | fees |
| Auditors remuneration |
| 31.3.23 | 31.3.22 |
|---|---|
| 650,019 | 685,681 |
| 120 | |
| 17,166 | |
| 1,233 | |
| 43,916 | 26,713 |
| 695,288 | 729,560 |
| 2,762 | 1,049 |
| 7,065 | 12,435 |
| 1,750 | 1,600 |
| 11,577 | 15,084 |
| 800,306 | 813,760 |
| (36,773) | 150,514 |