|Report and accounts|f|orthe year ended 31 March 202|3||
|---|---|---|---|---|
|Contents|||||
||||Page||
|Charity information|||||
|Trustees' Annual Report|||||
|Statement ofdirectors' responsibilities|||||
|Independent
Accountant's||Report|||
|Funds Stetementsa|||||
|Statement of Financial Acbvities||||10|
|Statement of Financial Activities -Prior Year statement||||11|
|Movements
in funds||||12|
|Revenue
Funds||||12|
|Fixed Asset funds||||12|
|Income and Expenditure|account|||13|
|Balance sheet||||14|
|Notes to the accounts||||15|
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|detailed
in th|e accoun|ts, can bs summarised
as follows:-|||
|---|---|---|---|---|
||||2923|2922|
|Nst income|||9,173|8,158|
|Unrestricted|Revenue|Funds available forthe|||
|general purposes ofthe charity|||52,308|41,252|
|Reslncted Revenue Funds|||118|2,001|
|TotalFunds|||52425|43253|
|Financial|review|ofthe position atthe reporfing date, 31March 2023.|||
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|Mr J R Mills FCCA||
|---|---|
|Member ofTheAssociation of Chartered|Cerlifisd Accountants|
|88Kingfisher
House||
|Kingswsy
Norlh, Team Valley||
|Gaisshead||
|Tyne 8Vyear||
|NE11 OJQ||
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|year ended 37if)arc|h 202|3,as r|equired by the|Companies
Act|2006)||
|---|---|---|---|---|---|---|
|||apap
R&|Current year
Unrestricted|Current year
Restricted|Current year
Total Funds|Prior Year
TotslFunds|
||||Funds|Funds|||
||||2023|2023|2023|2022|
||||8|8|8||
|Income 8Endowments|from:||||||
|Donafions
&Legacies||A1|28,489|47,562|78,051|62,624|
|Charitable
activities||A2||||10,651|
|Total income||A|28.489|47,562|76,051|73,275|
|Expenditure
on:|||||||
|Chantable
activities||B2|17,310|49,568|66,878|65,117|
|Total expenditure||B|17,310|49,568|66,878|65,117|
|Net income for the year|||11,179|(2,006)|9,173|8,158|
|Transfers between funds||C|(123)|123|||
|Net income aFter transfers||A-8-C|11,056|(1,663)|9,173|8,158|
|Net movement
in funds|||11,056|(1,883)|8,173|8,158|
|Reconciliation
offunds:-||E|||||
|Total funds brought
forward|||41,252|2,001|43,253|35,095|
|Total funds carried forward|||52,308|118|52,426|43,253|
##
|required
by paragrap|h 4.2|ofth|e SORP|||
|---|---|---|---|---|---|
||||Prior Year|Prloi' Ymir|Prior Year|
|||RW|Unreethcted|Rsathctsd|Total Funda|
||||Funds|Funds||
||||2022|2922|2022|
||||9|8|9|
|Income 8 Endowments|from:|||||
|Donabons
8 Legsaes||A1||62,624|62,624|
|Chanlable
activities||A2|10,651||10,651|
|Other trading activities||A3||||
|Investments||A4||||
|Other||A5||||
|Total income|||10,651|62,624|73,275|
|Expenditure
on:||||||
|Raising funds||81||||
|Charitable aotvnes||B2|4,481||65,117|
|Other||63||||
|Tax on surplus
on ordinary|activit|83||||
|Other taxation||Bs||||
|Total expenditure|||4,481||65,117|
|Net gains on investments||||||
|Net income forthe year|||6,170|1,988|8,158|
|Transfers between funds|||(13)|13||
|Net income after transfers|||6,157|2,001|8,158|
|Net movement
in funds|||6,157|2,001|8,158|
|Reconciliation
offunds:-||E||||
|Total funds brought forward|||35,095||35,095|
|Total funds csrdied forward|||41,252|2,001|43,253|
|March 2023t|owards fixe|
d asse|
ts for Charity use:-|||
|---|---|---|---|---|---|
|||||2023|2022|
|||||5|5|
|Funds gerierated|in the year as|detailed|in the SOFA|9,173|8,158|
|Resources applied on functional||fixed assets||(1,248)||
|Other applications|offunds|||||
|Net resources|available to|fund charitable activities|||8,158|
||||||Unrestricted|Restricted|Total|Last yssr|
|---|---|---|---|---|---|---|---|---|
||||||Fuflds|Funds|Funds|TotslFunds|
||||||3023|2023|2023|2022|
||||||s|s||e|
|Accumulated|funds brought||forward||41,252|2,001|43,253|35,095|
|Recognised
transfers|gams and|losses before|||11,179|(2,006)|9,173|8,158|
||||||52,431||52,426|43,253|
|(From) /To unrestricted||revenue||funds|(123)|123|||
|Closing revenue funds|||||52,308||52,426|43,253|
|Summary|of funds||||Unrestricted|Restricted|Total|Last Year|
||||||snd|Funds|Funds|TotsiFunds|
||||||Oesignstsd
funds||||
||||||2023|2023|2023|2022|
||||||9|9|9|a|
|Revenue accumulated||funds|||52,308|118|52,426|43,253|
##
|Companies
Act 2006|||||||||
|---|---|---|---|---|---|---|---|---|
||||||||2023|2022|
||||||||5||
|Income|||||||||
|Income from operations|||||||76,051|73,275|
|Investment
income|||||||||
|Gross income
in the year|before|exceptional||items|||76,051|73,275|
|Gross income
in the year|including||exceptional||items||76,051|73,275|
|Expenditure|||||||||
|Chanlable
expenditure,
exduding||deprecation||and|smonisation||65,515|63,874|
|Depreciation
and amortisation|||||||120||
|Governance
costs|||||||1,243|1,243|
|Realised losses
on disposals ofsocial investments|||||which are programme|related|||
|Total expenditure
in the year|||||||66,878|65,117|
|Net income before tax in|the financial veer||||||9,173|8,158|
|Tax on surplus on ordinary|activities||||||||
|Net income after tax in the financial|||year||||9,173|8,158|
|Retained surplus for the financial year|||||||9,173|8,158|
|All activities derive from|continuing||operations||||||
|||||SORP||||
|---|---|---|---|---|---|---|---|
||||Note|Ref|2023||2022|
||||||||6|
|Fixed assets||||A||||
|Tangible assets|||9|A2|1,128|||
|Cunent assets||||8||||
|Debtors|||10|82|1,679|15,453||
|Cash at bank snd|in|hand||84|5'I,963|33,926||
|Total current assets|||||53,642|49,379||
|Creditors: amounts||falling due within||||||
|one year|||11|Cl|(2,344)|||
|Net cuneht assets|||||51,298||43,253|
|The total net assets||ofthe charity|||52,428||43,253|
|The total net assets||ofthe charity are|funded|by the funds ofthe charity, as follows:-||||
|Restricted funds||||||||
|Restnctsd
Revenue|Funds||15|D2|118|2,001||
||||||118||2,001|
|Unmstricted
Funds||||||||
|Unreslncted
Revenue||Funds|15|D3|52,308|41,252||
||||||52,308||41,252|
|Designated
Funds||||||||
|Totalcharityfunds|||||62,426||43,253|
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||Tangible fixed sseete||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||Tangible feted assets sre measured
at their onginsl cost value, or subsequent|revaluation,||or ifdonated,|||ss described||||
||above. Cost value indudes
sg costs expended
in bringing
the asset into iis intended||working||condriion.||||||
||Depreciation
has been provided atthe following
rates in order to writs olf the assets||to their anticipated||||residual|value|||
||over their estimated
useful lives.||||||||||
||Improvement
to leashold
property
25 %straight
line||||||||||
||Plant snd machinery
25 %straight line||||||||||
||A regular annual
review ofthe likelihood ofasset impairment
is undertaken.||||||||||
||Debtors||||||||||
||Debtors are measured
st their recoverable
amounts at the balance sheet date.||||||||||
||Cmditors
and provisions||||||||||
||Creditors
are recognrsed
on the sccruals basis in accordance
wrih normal accounting||pnnci plea.||||||||
||Cash and bank balances||||||||||
||Cash held by the charity is included st the amount
actually
held and counted at|the year end.|||Bank|balances, whether||||rn|
||credit oroverdrawn,
are shown atthe amounts
properly
reconciled to the bank|statements.|||||||||
||Pensions - defined contribution
schemes||||||||||
||Th
h nty operates ecesnuo
t o rion pe
Io
wrems.
Ccntnoutions
are|charged to||the profit snd|||loss sowrunt|||as|
||they become payable
in accordance
with ths rules ofthe scheme.||||||||||
||Fund Accounting||||||||||
||Unrestricte
funds are available for use atthe discretion ofthe trustees
in furtherance||ofthe||general objecsvas ofthe||||||
||charity.||||||||||
||There are no designated
funds||||||||||
||Restricted funds ere subpcted to ress ictione on their expenditure
imposed
by the donor or|||through||the terms of||an|||
||appeal oras implied
by law.||||||||||
||There are no endowment
funds.||||||||||
|2|Liability to taxation||||||||||
||The Trustees consider that the charily salufies the tests set out in Paragraph|1 Schedule||6|of the|Finance Act||2010||for|
||UK corporation
tax purposes.
Accordingly,
the Charity
is potentially
exempt from taxabon
in
gains received
within categorie covered
by chapter 3 part 11 of the Corporafron
Tax Act||||respect of rncome or
2010 or Secbon 255||||capital
of the||
||Taxabon ofChargeable
Gains Act 1692,to the extent that such income or gains are spplred||||exdusively||on the specrTic||||
||charitable
objects
of the charity and for no other purpose. Value Added Tax kx not recoverable|||||by the charily,|||and|is|
||therefore induded
in the relevant costs in the Statement of Financial Amivibes.||||||||||
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|3|Winding
up or dissolution
oft|he charity|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||If upon winding
up or dissoluticn
of|the charity|there remain|any assets, after the satisfaction|||||of ag||debts and lmbilihes,||||
||the assets represented
by me accumulated
fund
shall bs Vansfermd|||||to some other|charitable|||body cr bodies|||having||
||similar objects tc the charity.||||||||||||||
|4|Significance offinancial
instruments
to||the charity's||position||||||||||
||There are no significant
implicahons|ofsuch matters.|||||||||||||
|6|Net surplus
before tax in the financial year||||||||||||||
||||||||||||2023f||2022f||
||The net surplus
before tax in the finanaal
year||is stated after|charging.||-|||||||||
||Depreciation
ofowned fixed assets||||||||||120||||
||Pension cosh||||||||||694|||683|
|6|Staffcosts and emoluments||||||||||||||
||Salary casts|||||||||2023
E||2022f|||
||Grass Salaries exduding
trustees and key management
personnel|||||||||47,112|||48,547||
||Employers
operating
costs ofdefined||||||||||||||
||contribu5on
pension schemes|||||||||||||683|
||Terat sated,
ages scd rsi t d|o t||||||||47,806|||4s,sao||
||The average number ofpart time staf employed||in the year was|||||||||3|3||
||The average number offull time stall|employed|in the year was|||||||||1|1||
||The estimated
full time equivalent
number ofag||staff employed||in the year was|||||||4|4||
||The estimated
squivafsnt
number|offull time|staff deployed||in difFerent activities||Fn|the year was.|||||||
||Engaged
on chantsble
activities|||||||||||4||4|
||The estimated
full time equivalent|number ofailstaff emproyed as||||above|||||||||
||Neither the trustees nor any persons|connected|with them have||received any remuneration|||fmm||the charity cr any|||||
||related entity, either in the current cr|prior year.|||||||||||||
||No employees
received emoluments|Isxduding|pension costs) in excess olf60,000 per||||annum.||||||||
##
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|Currslrt Year|Land nnd
Buildings|Plant 5
Machinery|88ohrr
Vehicles|Total|
|---|---|---|---|---|
|Cost|||||
|At 1 Apnl 2022|90,773|174,273||265,046|
|Additions||1,248||1,248|
|At 31 INarch 2023|90773|175521||266294|
|Depreciation|||||
|At 1 Apnl 2022|90,773|174,273||265,046|
|Charge forthe year||120||120|
|At 31March 2023|~90773|~174393||~266166|
|Nst book value|||||
|At 31March 2023||1,128||1,128|
|Prior Year|Land and
Buildings|Plant &
Machinery|Motor
Vehicles|Total|
||6||||
|Cost|||||
|01 Apnl 2021|90,773|174,273||265,046|
|31Mamh 2022|90773|174273||266 046|
|Daprscistion|||||
|01 Apnl 2021|90,773|174,273||265,046|
|31 March 2022|90773|174,273||265046|
|Net book value|||||
|31 Marclr 2022|||||
|31 Inarch 2021|||||
##
##
|No|tes tothe Accounts|for|the year ended 31 INarch 2023|||
|---|---|---|---|---|---|
|10|Debtors|||||
|||||2023|2022|
|||||2|2|
||Prepayments
and accrued income|||277|15,453|
||Other debtors|||1,402||
|||||1,$70|16.463|
|11|Credaors: amounts|falling due within one year||2023|2022|
||Accruels|||1,907|1,631|
||PATE, NIC VAT and other texas|||437|546|
||Other creditors||||3,949|
|||||2,344|6,120|
|12|Income and Expenditure||account summary||2022|
||At 1April2022|||43,253|35,095|
||Surplus after tax forthe|year||9,173|8,158|
||At 3160erch 2023|||~52 426|~43263|
|13|No related party transactions|||||
##
##
##
|15|Change
i|n|total fun|ds o|ver the|year|as shown|In|Note 14,analys|Note 14,analys|ed
by individ|ual
funds|ual
funds||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Funda||Movcmcnl
in|Transfers||Funds corned|
||||||||||broualli||funds in 2023|between||forward io|
||||||||||forward from|||funds in|2023|2024|
|||||||||||2022|||||
||||||||||||See Note 10|SccNore|17||
||||||||||||F.|6|||
||Unmcurcted||and designated funds:-||||||||||||
||Unrestricted||Revenue|Funds||||||41,252|11,179||(123)|62,308|
||Total unreslrlcted
and designated|||||funds||||41,262|11,179|~723||62,300|
||Restricted|funds:-|||||||||||||
||Good Things||Foundation
- Digital Indusion||||Capability|Grant||1,171|(1,053)|||118|
||Newcastle|City Council||- Community||Health|project|||830|(953)||123||
||Total restristed funds|||||||||2,001|~2,008||123|118|
||Total charity||funds|||||||43,253|9,173|||52,426|
|16|Analysis|ofmovements|||in funds aver the year as||||shown|in Note|15||||
|||||||||||||Other|||
||||||||||Income||axpencuulo|sane|e|Movement|
|||||||||||||Losses||Ia nlnds|
|||||||||||2cn||2023||2023|
|||||||||||6||5||5|
||Unrestricted||and designafed funds.||||||||||||
||Unrestnded||Revenue|Funds||||||28,489|(17,310)|||11,179|
||Resfricted|fundhn|||||||||||||
||Newcastle|City Council||- CLLD project||||||42,562|(42,562)||||
||Good Things||Foundation
- Digad indusion||||Capability|Grant|||(1,053)|||(1,053)|
||Newcastle|City Council||—Community||Health|projscl|||5,000|(5,953)|||(063)|
|||||||||||76051|(06070)|||9,173|
##
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|Th|is analysis|is analysis|is|classsified by convenfionsl
nominal descnpbons
|classsified by convenfionsl
nominal descnpbons
|classsified by convenfionsl
nominal descnpbons
|classsified by convenfionsl
nominal descnpbons
|classsified by convenfionsl
nominal descnpbons
|and not by ac|thfity.||
|---|---|---|---|---|---|---|---|---|---|---|---|
|20|Donations,|||Grants and Legacies||||||||
|||||||||0unont year|Current year|Cuffout ywif|Frier Year|
|||||||||unroomstoa|Rostnotoa|TotslFunds|TotalFunds|
|||||||||Fuuus|Funds|||
|||||||||Sett|2023|2S2S|Sett|
||||||||||6|6|s'|
||Revenue grants||||from government|||and||||
||public bodies|||||||||||
||Newcastle|City||Council|||||42,562|42,862|57,824|
||Good Things||Foundation|||||22,245||22,245|4,800|
||Community|Health Fund|||||||5,000|8,000||
||Total public||sector revenue grants|||||22,245|47,662|60,807|62,824|
||Revenue grants||||fmm government|||and public bodies - Prior Year analysis||||
|||||||||Fflof YSSI|r nor vosr|r nor vosf||
|||||||||Unrestricted
Funds|Resirlcted
Funds|Totalrunus||
|||||||||2022|2ett|2O22||
||Prior Year||||||||82824|82824||
|||||||||Cufnuu
yiisl'|Current year|Current year|Prior Year|
|||||||||Unrsstnotoa|Rostuotou|rotslFunus|TotslFundo|
|||||||||Funds|Funds|||
|||||||||2023|2S23||2022|
|||||||||f.|6||E|
||Revenue grants||||and donations||from|||||
||non public|bodies||||||||||
||Sms0 grants||individually|||less than|51000
640|||||
||Connected|Voice||||||||||
|||||||||2,604||||
||Esme Fairburn|||||||||||
|||||||||3,000||3,000||
||Total private||sector revenue grants|||||||6,244||
||Total Donations,||||Gmnts and Legacies|||||||
||Total Donations,
Legacies||||Grants and|||28,489|47,662|70,061|82,624|
||Prior year|||||||uumstflotou
Funds|ROStrictud
Funuo|Prior Voar
Total Funds||
|||||||||2S22|2022|2022||
|||||||||2|r|E||
||Total Donations,||||Grants and|||||||
||Legacies||||||||62,624|62,624||
##
|21|Income from|ch|arita|ble|act|ivitie|s - Trading Activities||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||CUlrent losl'||||||Currant|year|Current|year|Current|year|Pltel Yssl||
||||||||unmsblstsd||Rsstnstsd||Total Funds||Total fUads||
||||||||FUnds||FUnds||||||
||||||||||2823||202S||2022||
||||||||||6||f||2||
||Primary purpose||snd|ancglary||trading|||||||||
||Income from learniner,
fees|||room|charges||snd||||||10,651||
||Total Pdmary
trading|purpose||snd|aneglary||||||||10,651||
|22|Total Insome|from charitable||||activiges|||||||||
||Total acorns
from||charitable||trading||||||||10,651||
||Total from charitable|||activities|||A2||||||10,651||
|23|Expenditure|on|chargabh|||astlvities - Direct spending|||||||||
||||||||Current|year|Currsnl|year|Current|year|Prior Year||
||||||||unrestnstes||nesmstse||TotslFunds||Total Funds||
||Cumsnt Year||||||Funds||FUnas||||||
||||||||2S24||2S23||2S2Z||za22||
||Travel and Subdlstence
Activities|||- Chsraable||||553||657|1,210|||84|
||Coach hire snd|day tnps||||||150|||1.010|||340|
||Classes|||||||270||||270||329|
||Membership|||||||||166||160||150|
||Prizes|||||||||226||226|||
||Total direct spending|||||||973|2,629||3,502||903||
||||||||Prior Yssr||Prior Year||Prior Year||||
||||||||unresmstes||Rssrrlslso||Total Funds||||
||Prior Year||||||FUsds||Funds||||||
||||||||Zest||||2022||||
||||||||2||||f||||
||Travel and Subsistence
ActivIbes|||- Chantsble||||||||84|||
||Coach hire and|dsy trips||||||||340||340|||
||Classes|||||||||329||329|||
||Membership|||||||||150||150|||
||Total direct spending||||||B2a|||903||903|||
##
##
##
|Support costs for charit|abl|e
activ|ities|||||||
|---|---|---|---|---|---|---|---|---|---|
|||||Current year
unrostnotlxl||Current year
Restnctsil||Cunssl yosr
Total Funds|Pnor Yosr
Total Funds|
|Current Year||||FUsds|||runes|||
||||||||xctc||2S22|
||||||||2||8|
|Employee casts not included||in dfrect costs||||||||
|Salanes - Administrative
staff||||12,246|||30,870|43,116|42,801|
|Defined contribution
pension
administrative
staff|cost-||||||694||683|
|Other salaries|||||||3,052|3,996|6,746|
|Training snd welfare - staff|||||||||34|
|Payroll fees and charges|||||948|||948|550|
|Travel snd subsistence - staff|||||104||157|261||
|Volunteer costs||||||||||
|Volunteers'
expenses|||||456||156|612|267|
|Premises Expenses||||||||||
|Rent, rates snd service charge|||||||9,602|0,602|8,033|
|Adminisfrsfive
overheads||||||||||
|Telephone, fax and internet|||||276||379|866|368|
|Adverbsing
and marketing|||||||1,053|1,053|618|
|Liabilty and contents
insurance|||||||475|475|317|
|Training and sccreditsbon fees|||||||165|185|401|
|Postage snd stsbonery|||||||436|436|171|
|Moving costs|||||||||2,197|
|Financial costs||||||||||
|Interest||||||||||
|Depreciation
i!Amortissgon
period|in|total for the|||120|||120||
|Support costs before rea6oeation||||16,094|||47,039|52,133|62,071|
|Total support
costs - Cunsnt||Year||15,094|||47,039|62,133|62,971|
|The basis ofallocation cfcosts||between|acbvities isdescnbed|under|accounting||policies|||
|||||Current|year|Current year||Prior Year||
|||||unroslrlctsd||Restricted||||
|Prior Year||||Foods|||FUsds|Total Funds||
|||||sess|||soul|Sext||
||||||||6|||
|Employee sosts not included||in direct costs||||||||
|Salaries - Administrative
staff||||1,179|||41,622|42,801||
|Defined contribution
pension
sdministrstive
staff|cast-||||||683|683||
|Other satanas|||||||5,746|5,746||
|Training and welfare - staff|||||||34|||
|Premises Expenses||||||||||
|Rent, rates and service charge|||||||8,033|8,033||
|Administrative
overheads||||||||||
|Telephone, fax snd internet|||||||358|368||
|Advertising
snd marketing|||||||518|518||
|Liabilty and contents
insurance|||||||317|317||
|Training
and accreditation
fees|||||||401|401||
|Postage snd stationery|||||||171|171||
|Moiiirlg costs||||1,247|||950|2,197||
|Support costs before reallocation||||3,2S8|||69,733|62,071||
|Total support costs - Prior||Year||3,2S8|||69,733|62,971||
|The basis ofagccstion ofcosts||between|acbvities is described|under accounting|||policies|||
##
|25|Other Expenditure|Other Expenditure|Other Expenditure|-Governance|costs|||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Current year|Current year|Cturent year|Frior Veer|
|||||||unrestnctsa|Rssuletsa|Total Funds|Total Funds|
||Cunent Year|||||Funds|Funds|||
|||||||1013||2023|2021|
||||||||||8|
||Independent
Examiner's fees|||||1,243||1,243|1,243|
||Total Governance||costs|||1,243||1,243|1,243|
||Al the expenCIture||in|the pnor year(res|unrestricted|||||
|26|Total Charitable||expenditure|||||||
|||||||Current year|Current year|Cxfrsnt yssr|Prior Year|
|||||||unreetnuea|Reslrlcted|Tots(Funds|Yoni( Funds|
||Current Year|||||Funds|Funds|||
|||||||2013|2e21|2023||
|||||||0|8|||
||Total direct spending||||B2a|973|2,529|3.602|903|
||Total support costs||||B20|15,094|47,039|62,133|02,9n|
||Total Governance||coals||B2e|1,243||1,243|1,243|
||Total charitable|expenditure|||B2|17310|~49668|~66878|~65117|
|||||||Prior Year|Pflof Yluu'|Prior Year||
||Prior Year|||||unrestncted
Funds|Rsstnsfsd
Fusil%|Tots(Funds||
|||||||2022|2S22|2022||
|||||||0|0|0||
||Total direct spending||||B2a||903|903||
||Total support costs||||B2d|3,238|59,733|62,971||
||Total Governance||costs||B2e|1,243||1,243||
||Total charitable|expenditure|||B2|dr(st|60,636|05,117||