2023-03-31-accounts - Community Equality Disability Action

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		Page
Report ofthe Chair
Trustees' Report
Independent Auditors'	Report	13
Statement of Financial	Activities	16
Balance Sheet		17
Statement ofCash Flows		18
Notes to the Financial	Statements	19

			Unrestricted	Restricted	Total Funds	Total Funds
		Note	Funds	Funds	2023	2022
income from
Donations and legacies		2	13,724		13,724	2,804
Chaditable activities		3	1,198,713	254,951	1,451,664	1,138,224
Other income		4	19,517	710	20,227	15,209
Total income			1,229,954	255,661	1,485,615	1,156,237
Expenditure on
Charitable activities		5	1,200,739	177,834	1,378,573	1,205,024
Total expenditure			1,200,739	177,834	1,378,573	1,205,024
Net gain/(loss) on investments			(721)		(721)	1,195
Net (expenditure)/income			28,494	77,827	106,321	(47,592)
Transfers between	Funds
Net Movement in	Funds		28,494	77,827	106,321	(47,592)
Reconciliation of	Funds:
Fund Balances Brought Forward			540,315	192,541	732,856	780,448
Fund Balances Carried Forward			568,809	270,368	839,177	732,856

		Note		2023		2022
						6
Fixed Assets
Tangible fixed assets		9		110,576		35,776
Investments		10		100,474		101,195
				211,050		136,971
Current Assets
Stocks			250		250
Debtors		11	163,927		125,570
Cash and cash equivalents		19	564,551		566,635
			728,728		694,455
Creditors
Amounts falling due within
one year		12	100,601		98,570
Net Current	Assets			628,127		595,885
Net Assets				839,177		732,856
Reserves
Designated			328,759		360,672
Undesignated			240,050		159,643
Unrestricted	funds	15		568,809		540,315
Restdicted funds		16		270,368		192,541
Total Funds				839,177		732,856

							Note	2023f	2022f
Cash (used in)/provided		by operating		activities			18	75,264	(67,542)
Cash flows from investing			activities
Purchase	ofproperty plant	and equipment						(88,611)
Purchase	ofinvestments								(100,000)
Interest received								9,263	1,101
Cash (used in)/provided		by investing		activities				(79,348)	(98,899)
Changes	in cash and cash		equivalents	in the	reporting	period		(4,084)	(166,441)
Cash and	cash equivalents		at the beginning		ofthe			568,635	735,076
reporting	period
Cash and	cash equivalents		at the end	ofthe	reporting		19	564,551	568,635
period

Analysis	ofIncome	from Charitabl	e Activities
		Social	Transport	Fee	Grant	Total	Total
		Services	Income	Income	Income	2023	2022
		E	E	E	E	E	E
Activity Hub		270,558	14,927	149,701	99,477	534,663	340,312
Children's	Services	156,276	23,193	262,550	75,003	517,022	416,431
Community	Services	112,426	5,869	140,923	72,266	331,484	327,036
BISNET		30,520	11	29,759	8,205	68,495	54,445
		569,780	44,000	582,933	254,951	1,451,664	1,138,224

Other Income
		2023	2022
		E	E
Bank Interest		9,263	1,101
CJRS grant income			2,428
Devon County	Council PPE Covid-19income		11,152
Apprenticeship	funding	6,000
Miscellaneous	income	4,964	528
		20,227	15,209

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Net Incoming Resources for the Year
	2023	2022
This is stated after charging:
Depreciation	13,079	12,298
Auditors' remuneration	9,900	9,073
Equipment hire	5,925	3,656
Operating lease costs —land and buildings	40,000	40,000

Tangible Fixed Asse	ts
			Fixtures
	Property		and	Motor
	Improvements	Equipment	Fittings	Vehicles	Total
	8	8		8	8
Cost
At 1 Apdl 2022	73,828	146,145	15,701	154,085	389,759
Additions		9,372		79,239	88,611
Dieposals		(29,837)	(438)	(13,000)	(43,275)
At 31 March 2023	73,828	125,680	15,263	220,324	435,095
Depreciation
At 1 April 2022	73,828	146,145	11,591	122,419	353,983
Charge for year		1,560	485	11,034	13,079
Eliminated on disposal		(29,837)	(438)	(12,268)	(42,543)
At 31 March 2023	73,828	117,868	11,638	121,185	324,519
Net BookValue
At 31 March 2023		7,812	3,625	99,139	110,576
At 31 March 2022			4,110	31,666	35,776

				R
Market value	at	1 April 2022		101,195
Net gain on revaluation				(721)
Market value	at	31 March 2023		100,474
Investments	at	market value comprised:
M&G Chadfund		units		100,474
Debtors
			2023	2022
			R
Trade debtors			142,929	101,658
Prepayments	and accrued income		20,$98	23,912
			163,$27	125,570

											2023f	2022 6	2022 6
Trade creditors										4,875		26,093
Other creditors										28,058		24,730
Accruals and		deferred	income							67,668		47,747
										100,601		98,570
Operating Lease Commitments
At 31 March	2023the		company			had	lease payments		due under non-cancellable			operating	leases
as set out below:
								Land and	Plant and
								Buildings	Machinery		2023		2022
										6				6
Operating lease payments				due:
In less than one year								40,000	5,464		45,464		42,463
Between one		and five years						56,667	5,114		61,781		96,667
								96,667	10,578		107,245		139,130
Capital commitments
At 31 March	2023, the charity				had capital commitments				ofEn8 (2022:Fnil)
Unrestricted		Funds
					1	April		Incoming	Resources	Gains/			31	March
						2022 f		Resources 6	Expended 6	(losses)		Transfer 6		2023 6
General Fund				159,643				1,229,954	1,199,456		(721)	50,630	240,050
Designated
Property				45,000								(45,000)
IT infrastructure			and
modemisation				32,630								(630)		32,000
Website				50,000								(50,000)
Redundancy	and
severance				100,000									100,000
Vehicle
replacement				70,000										70,000
Fixed assets					8,042				1,283					6,759
Recovery fund				55,000								(55,000)
Cost mitigation												55,000		55,000
Staff development				20,000								(20,000)
Environmental		and
conservation	challenges											65,000		65,000
				573,444				1,229,954	1,200,739		(721)		568,809

Unrestricted	Fu	nds
			1 April	Incoming	Resources	Gains/		31 March
			2021 6	Resourcesf	Expendedf	(losses)f	Transfer	2022 6
General Fund			157,276	1,036,745	(1,020,647)	1,195	(14,926)	159,643
Designated
Property			45,000					45,000
ITinfrastructure		and
modsrnisstion			50,000		(17,370)			32,630
Website			50,000					50,000
Redundancy	and
severance			204,656				(104,656)	100,000
Vehicle
replacement			33,000				37,000	70,000
Fixed assets			3,512		(3,052)		7,582	8,042
Recovery fund							55,000	55,000
Staff development							20,000	20,000
Covid-19 contingency			30,000		(30,000)
			573,444	1,036,745	(1,071,069)	1,195		540,315

Restricted Funds
	1 April	Incoming	Resources	Transfer	31 March
	2022	Resources	Expended		2023
			8
Access All Aerials	4,166	980	(3,681)		1,465
General restricted funds	516	36,250	(36,000)		766
The Mike Ellis Trust	105,775		(20,646)		85,129
Music 20-22	4,073	2,685	(6,758)
Developing Me	21,073	37,300	(45,604)		12,769
Sport	754				754
Restricted capital assets	27,734		(12,528)	88,612	103,818
D'Oyly Carte	2,322		(2,322)
Peter Harrison	10,217	15,000	(10,868)		14,349
Children in Need	8,325	10,500	(9,392)		9,433
DASH	7,586		(7,586)
DCC		5,000	(5,000)
Lottery		34,500	(15,637)		18,863
Richer Sounds		10,811	(1,203)	(9,372)	236
Acheeva Bed		2,000			2,000
Motsbility		100,635	(609)	(79,240)	20,786
Total Restricted Funds	192,541	255,661	(177,834)		270,368
2022
	1 April	Incoming	Resources	Transfer	31March
	2021	Resources	Expended		2022
	6	6	6
Children's Trips	8,344		(8,344)
Access All Aerials	7,507	6,088	(9,429)		4,166
General restricted funds	516	36,000	(36,000)		516
The Mike Ellis Trust	119,629		(13,854)		105,775
Music 20-22	17,178		(13,105)		4,073
Developing Me	15,574	36,455	(30,956)		21,073
(Im)possible Arts	522	(409)	(113)
Sport	754				754
Restricted capital assets	36,980		(9,246)		27,734
D'Oyly Carte		3,000	(678)		2322
Peter Harrison		15,000	(4,783)		10,217
Children in Need		10,000	(1,675)		8,325
Total Restricted Funds	207,004	119,492	(133,955)		192,541
Purposes ofRestricted	Funds

17.	Analysis of Net Asse	ts	Between	Funds
	2023:				Unrestricted	Restricted	Total
					Funds	Funds	Funds
					6	8	6
	Fund balances atthe	year end
	are represented by:
	Tangible fixed assets				6,758	103,818	110,576
	Investments				100,474		100,474
	Current assets				562,178	166,550	728,728
	Current liabilities				(100,601)		(100,601)
	Total Net Assets				568,809	270,368	839,177
	2022:				Unrestricted	Restricted	Total
					Funds	Funds	Funds
					6	6	6
	Fund balances at the year end
	are represented by:
	Tangible fixed assets				8,042	27,734	35,776
	Investments				101,195		101,195
	Current assets				694,455	164,807	694,455
	Current liabilities				(98,570)		(98,570)
	Total Net Assets				540,315	192,541	732,856
18.	Reconciliation ofnet		(expenditure)/income		to net cash flows	from operating	activities
						2023	2022
						6	6
	Net Income/(expenditure)
	for the reporting	period				106,321	(47,592)
	Adjustments for:
	Depreciation charge					13,079	12,298
	Interest receivable					(9,263)	(1,101)
	Gains on investments					721	(1,195)
	Loss on the disposal		offixed assets			732
	Decrease/(increase)		in debtors			(38,357)	(35,969)
	Increase/(decrease)		in creditors			2,031	6,017
	Net cash provided		by/(used	in)
	operating activities					75,264	(67,542)

Year	Ended 31	March 2023	March 2023
19.	Analysis	ofcash and cash		equivalents
					2023	2022
	Cash at	bank			67,689	102,557
	Notice Deposits				496,862	466,078
	Total Cash and Cash		equivalents		564,551	568,635
20.	Financial	Instruments
	Categorisation offinancial			instruments
					2023f	2022f
	Financial	assets:
	Measured	at fair value —investments			100,474	101,195
	Measured	at transaction	price —trade debtors		142,929	101,658
					243,403	202,853
	Financial	Liabilities:
	Measured	at transaction	price —trade and other
	creditors				32,933	50,823