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|---|---|---|---|---|---|
|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|
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||||||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|
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||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|
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|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|
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||||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|
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|||||||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|||||
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|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|
##
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##
|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|
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|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||||
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||||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|
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|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|