2023-03-31-accounts - Groundwork Wales

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					2023	2023	2023	2022
				Note	Un-	Restricted	Total	Total
					restricted	funds		As
					funds			restated
					E			E
Income From:
Donations and	legacies			2	4,702	2,000	6,702	64,281
Charitable activities				3	1,085,159	286,993	1,372,152	1,610,180
Other income				2	287	-	287	984
TOTAL					1,090,148	288,993	1,379,141	1,675,445
Expenditure on:
Charitable activities				4	965,051	319,549	1,284,600	1,478,781
TOTAL					965,051	319,549	1,284,600	1,478,781
Net income/(expenditure)				7	125,097	(30,556)	94,541	196,664
Transfers between		funds		16	30,095	(30,095)
Net movement	in funds				155,192	(60,651)	94,541	196,664
Reconciliation	offunds
Fund balances	brought		forward	16	721,146	244,862	966,008	769,344
Fund balances	carried forward			15,16	876,338	184,211	1,060,549	966,008

				2023	2023	2023	2022
			Note	Unre-	Restricted	Total	Total
				stricted	funds
				funds
				E	E
Income From:
Donations and	legacies		2	4,157	2,000	6,157	7,350
Charitable activities			3	801,798	277,863	1,079,661	1,361,841
TOTAL				805,955	279,863	1,085,818	1,369,191
Expenditure on:
Chadtable activities			4	705,109	291,438	996,547	1,243,130
TOTAL				705,109	291,438	996,547	1,243,130
Net income/(expenditure)			7	100,846	(11,575)	89,271	126,061
Transfers between funds			16	30,095	(30,095)
Net movement	in funds		7	130,941	(41,670)	89,271	126,061
Reconciliation	offunds
Fund balances	brought	forward	16	604,938	55,795	660,733	534,672
Fund balances	carded forward		15,16	735,879	14,125	750,004	660,733

			Note	2022/23f	2021/22 E
Cash flow from operating		activities
Net cash	provided by operating activities		20	136,399	196.115
Cash flows from investing		activities
Dividends, interest and rents from investments
Purchase	ofproperty, plant and equipment			(16,058)	(101,426)
Proceeds	from the disposal	offixed assets			4,667
Net cash	provided by investment activities			(16,058)	(96,759)
Change	in cash and cash	equivalents in the reporting		120,341	99,356
period
Cash and cash equivalents		at the beginning ofthe reporting		731,713	632,357
period
Cash and cash equivalents		at the end ofthe reporting
period				852,054	731,713

			2023	2023	2023	2022
Voluntary	income		Unrestricted	Restrictedf	Total E	Total E
~Grou
Donations			4,702	2,000	6,702	64,281
			4,702	2,000	6,702	64,281
~Chari
Donations			4,157	2,000	6,157	7,350
			4,157	2,000	6,157	7,350
Other trading activities
~Grou						As restated
Trading company		income	287		287	984
			287		287	984

				2023	2023	2023	2022
				Unrestdcted	Restricted	Total	Total
							E
Garou
Welsh	Assembly				210,000	210,000	412,764
Public	Agencies and		National
Charities				232,012	43,903	275,915	428,255
Local Authority				407,510	24,090	431,600	343,600
Private	Sector			445,637	9,000	454,637	425,561
				1,085,159	286,993	1,372,152	1610,180
				2023	2023	2023	2022
				Unrestdcted	Restricted	Total	Total
Charity							As restatedf
Welsh	Assembly				210,000	210,000	404,536
Public	Agencies and		National
Charities				207,012	34,773	241,785	428,255
Local Authority				398,292	24,090	422,382	325,164
Private	Sector			157,772	9,000	166,772	181,804
Other	income			38,722		38,722	22,082
				801,798	277,863	1,079,661	1,361,841
ncluded within charitable		activities are the following			government	grants:
				2023	2022
Department	ofWork and
Pensions				3,745	63,325
Caerphilly County Borough
Council				26,693	18,436
Welsh Government				210,000	403,967
Bridgend County Borough			Council	398,292	306,500
Natural Resources Wales				195	8,261
				638,925	800,489

xpenditure o	n	pr	oj	ects related tothe following a	ctivities:
					2023	2022
					Total	Total
~Grou					E	As restatedf
Direct costs
Staff Costs					596,007	705,241
Volunteer Costs					3,359	5,587
Material &direct			purchases		75,748	121,998
Subcontractors		&Consultancy			120,399	213,463
Training and	Recruitment				16,904	20,051
Project Travel and				Transport	39,574	42,083
Project Publicity					13,269	20,603
Trainee allowances				and expenses	1,821	45,916
Professional	Fees				69,696	67,302
Administration		&	Sundry		1,469	2,504
Communications			&IT		4,743	6,076
Motor, travel	&expenses				484	200
Premises expenses					77,294	3,518
Depreciation					28,392
					1,049,159	1,254,542
Support costs
Staff Costs					142,270	116,384
Recruitment	&	Training			3,587	225
Premises Expenses					22,015	19,285
Depreciation						26,030
Motor travel	and expenses				6
Communications		&IT			15,063	15,754
Administration		&Sundry			6,264	4,047
Governance					46,236	42,514
					235,441	224,239
Total					1,284,600	1,478,781
Analysed between:
Unrestricted					965,051	901,374
Restricted					319,549	577,407
					1,284,600	1,478,781

Expenditure on pr	oj	ects related to the following ac	tivities:
			2023	2022
			Total	Total
			E	As restated
Chaffthr				E
Direct costs
Staff Costs			454,199	564,140
Volunteer Costs			2,268	4,873
Material &direct	purchases		31,712	72,269
Subcontractors &Consultancy			120,199	213,463
Training and Recruitment			45,589	52,051
Project Travel and Transport			22,938	14,070
Project Publicity			13,185	19,900
Trainee allowances		and expenses	1,821	45,916
Professional fees			69,696	67,302
Communications	&IT		1,789	5,380
Administration &Sundry			1,023	1,219
Motor travel and	expenses		243
Premises Expenses			3,054	(4,268)
Depreciation			11,286	8,722
Recharged staff costs			38,722	22,082
			817,724	1,087,119
Support costs
Staff Costs			108,113	87,955
Recruitment &Training			3,587	225
Premises Expenses			15,837	13,527
Motor Travel and	Expenses		6
Communications	&	IT	14,233	15,098
Administration &	Sundry		5,627	3,696
Governance			31,420	35,510
			178,823	156,011
Total			996,547	1,243,130
Analysed between:
Unrestricted			705,109	693,473
Restricted			291,438	549,657
			996,547	1,243,130

arity paid gr	ants to	the following institutio	ns during the period:
			2023	2022
			E	E
Groundwork	North	Wales	105,000	125,000
			105,000	125,000

he average m	onthly number ofemp	loyees during the ye	ar was as follow
~Grou		2023	2022
Direct charitable			34
Management	and admin		7
		31	41
Chaiity
Direct charitable		16	25
Management	and admin		6
		23	31
he aggregated	cost ofthese persons was as follows.
		2023	2022
Garou		E
Wages and salaries		636,389	725,694
Social security	costs	63,860	56,482
Pension costs		38,030	39,449
		738,279	821,625
~Charl			As restated
Wages and salaries		479,900	567,033
Social security costs		50,250	50,383
Pension costs		32,139	34,679
Staff Costs Recharged to		38,722	22,082
Groundwork	Caerphilly
		601,011	674,177

Net incoming	resources
~Grou		2023f	2022 E
Net incoming	resources for the year is stated after charging:
Auditor's remuneration:		11,892	10,285
Depreciation	ofowned fixed assets	26,996	24,693
Operating lease rentals		1,690	1,656
Amortisation		1,398	1,398
Chaiithi
Net incoming	resources for the year is stated after charging:
Auditor's remuneration:		7,092	6,325
Operating lease rentals		1,690	1,656
Depreciation	ofowned fixed	11,286	8,722
assets

8	Intangible fixed assets
	~Grou	ITequipment E
	Cost
	At 1April 2022	6,988
	At 31March 2023	6,988
	Amortisation
	At 1April 2022	4,310
	Amortisation charge	1,398
	At 31March 2023	5,708
	Net book value
	At 31March 2023	1,280
	Net book value
	At 31March 2022	2,678

~Grou	Plant and	Motor	Buildings	Total
	machinery	vehicles
Cost or Valuotion
At 1April 2022	12,216	114,576	150,000	276,792
Additions	208	15,850		16,058
Disposals	(3,960)	(15,500)		(19,460)
At 31March 2023	8,464	114,926	150,000	273,390
Depreciation
At 1April 2022	7,613	15,082	20,625	43,320
Charged for the year	3,197	23,799	1,875	28,871
Disposals	(3,961)	(4,271)		(8,232)
At 31March 2023	6,849	34,610	22,500	63,959
Net book value
At31March 2023	1,615	80,316	127,500	209,431
At 31March 2022	4,603	99,494	129,375	233,472

Charltht	Plant and	Motor	Total
	machinery	Vehicles
Cost or Valuation
At 1April 2022	11,586	44,495	56,081
Additions		15,850	15,850
Disposals	(3,960)	(13,750)	(17,710)
At 31March 2023	7,626	46,595	54,221
Depreciation
At 1April 2022	7,587	1,411	8,998
Charged for the year	2,845	8,441	1.1,286
Disposals	(3,960)	(2,521)	(6,481)
At 31March 2023	6,472	7,331	13,803
Net book value
At 31March 2023	1,154	39,264	40,418
Net book volue
At31March 2022	3,999	43,084	47,083

summary ofthe	results are shown	below:
			Yearended	Year ended
			31March	31March
			2023	2022
				E
Summary Income	and Expenditure	Account:
Tota I income			384,872	373,614
Total expenditure			(379,603)	(303,010)
Surplus/(Deficit)	for the financial year		5,269	70,604
Summary Balance Sheet:
Total assets			684,868	507,228
Total liabilities			(374,224)	(201,853)
Net assets			310,644	305,375
Restricted funds	carried forward		169,006	116,308
Unrestricted funds carried forward			141638	189867
			310,644	305,375

11	Debtors
	~Grou			2023f	2022 E
	Trade debtors			102,231	116,414
	Prepayments		and Accrued Income	145,252	109,070
	VAT			4,824
				252,307	225,484
	Charity
	Trade debtors			98,816	106,713
	Amounts	due	from group entities	301,110	164,697
	Prepayments		and Accrued Income	137,492	104,668
				537,418	376,078
12	Creditors
				2023	2022
	~Grou			E	E
	Trade Creditors			68,276	38,607
	Accruals	6 Deferred Income		189,550	188,102
	VAT			5,627	11,689
	Other creditors			102	50
				263,555	238,448
	Charity
	Trade Creditors Accruals 6Deferred Income			23,298 161,516	33,559 157,558
	VAT			5,627	10,105
	Other creditors				50
				190,441	201,272

		Balance at	Transferred	Transferred	Balance at
		1April 2022	to deferred	from deferred	31March 2023
		E	income E	incomef
Progra	mmes	27,196	63,185	(20,862)	69,519

		Balance at	Transferred	Transferred	Balance at
	1	April 2022	to deferred income	from deferred income	31March 2023f
Programmes		27,196	60,190	(20,862)	66,524

~Grou	Land L Buildings		Other
	2023 f	2022 f	2023 f	2022
Due in 1year			1,690	694
Due in 2-5 years			3,245
			4,935	694
Charity			Other
			2023	2022f
Due in 1year			1,690	694
Due in 2-5 years			3,245
			4,935	694

nalysis of	n	et assets at31Mar	ch 2023
			Unrestricted	Restricted
			funds	funds	Total
~Grou			E	E	E
Intangible	&Tangible
fixed assets			40,625	170,086	210,711
Net current		assets	835,713	14,125	849,838
			876,338	184,211	1,060,549
Chaiithr
Tangible	fixed assets		40,418		40,418
Net current		assets	695,461	14,125	709,586
			735,879	14,125	750,004
~Pr ~vi ~ear
			Unrestricted	Restricted
~Grou			fundsf	funds E	Total E
Intangible		6 Tangible
fixed assets			47,083	189,067	236,150
Net current assets			674,063	55,795	729,858
			721,146	244,862	966,008
Charity
Tangible	fixed assets		47,083		47,083
Net current		assets	557,855	55,795	613,650
			604,938	55,795	660,733

nrestricted funds
	Balance at				Balance at
	1Apdl	Incoming	Resources		31March
~Grou	2022f	resourcesf	expended E	Transfers	2023 E
General funds	579,882	1,090,148	(904,881)	(77,145)	688,004
Designated funds	141,264		(60,170)	107,240	188,334
At31March 2023	721,146	1,090,148	(965,051)	30,095	876,338
Charity
General funds	546,474	805,955	(688,036)	(47,145)	617,248
Designated funds	58,464		(17,073)	77,240	118,631
At31March 2023	604,938	805,955	(705,109)	30,095	735,879
	Balance at				Balance at
	1Apdl	Incoming	Resources		31March
~Grou	2021	resourcesf	expendedf	Transfers E	2022
General funds	509,744	983,938	(881,800)	(32,000)	579,882
Designated funds	85,421	43,417	(19,574)	32,000	141,264
At31March 2022	595,165	1,027,355	(901,374)		721,146
Charity
General funds	491,730	742,842	(688,099)		546,473
Designated funds	20,421	43,417	(5,374)		58,464
At31March 2022	512,151	786,259	(693,473)	-	604,937

	Balance at				Balance at
	1April	Incoming	Resources		31March
	2022	resources	expended	Transfers	2023
~Grou	E
Building maintenance
costs - GWC	82,800		(43,097)	30,000	69,703
Building maintenance
costs - GWW			(163)		741
Cardiff City Council
Donation	17,099		(4,019)		13,080
Food Sense Wales	6,368		(6,368)
Office Deco	1,100		(1,100)
Marketing	2,000		(830)		1,170
2xVan Dep	23,993		(4,422)		19,571
BDConsultancy	2,000				2,000
Translation	5,000		(171)		4,829
Salaries &overheads
2023/24				77,240	77,240
At31March 2023	141,264		(60,170)	107,240	188,334
Charitar
Building maintenance
costs			(163)		741
Cardiff City Council
Donation	17,099		(4,019)		13,080
Food Sense Wales	6,368		(6,368)
Office Deco	1,100		(1,100)
Marketing	2,000		(830)		1,170
2xVan Dep	23,993		(4,422)		19,571
BDConsultancy	2,000				2,000
Translation	5,000		(171)		4,829
Salaries &overhead
2023/24				77,240	77,240
At31March 2023	58,464		(17,073)	77,240	118,631

		Balance at				Balance at
		1April	Incoming	Resources		31March
~Grou		2021	resourcesf	expendedf	Transfers f	2022 f
Building
maintenance	costs	66,000		(14,296)	32,000	83,704
Cardiff City Council
Donation		8,000	9,324	(225)		17,099
Food Sense Wales		11,421		(5,053)		6,368
Office Deco			1,100			1,100
Marketing			2,000			2,000
2xVan Dep			23,993			23,993
BDConsultancy			2,000			2,000
Translation			5,000			5,000
At31March	2022	85,421	43,417	(19,574)	32,000	141,264
		Balance at				Balance at
		1April	Incoming	Resources		31March
Charity		2021f	resourcesf	expendedf	Transfersf	2022
Building
maintenance	costs	1,000		(96)
Cardiff City Council
Donation		8,000	9,324	(225)		17,099
Food Sense Wales		11,421		(5,053)		6,368
Office Deco			1,100			1,100
Marketing			2,000			2,000
2xVan Dep			23,993			23,993
BDConsultancy			2,000			2,000
Translation			5,000			5,000
At31March	2022	20,421	43,417	(5,374)		58,464

Restricted funds
	Balance at				Balance at
	1April	Incoming	Resources		31March
~Grou	2022	resourcesf	expendedf	Transfers E	2023f
ACT (Traineeships)	594				594
Business Resilience Fund	330		(330)
Circular Economy fund	50,289		(10,306)		39,983
Cwtsh		4,314	(4,314)
Garfield Weston (Capital)	9,032		(6,600)		2,432
Get Together (FSW)	11,217	1,150	(12,367)
Groundwork Wellbeing
(WG) Heritage Fund	1,363				1,363
NatWest Enterprise
Officer	228				228
Nurture, Equip, Thrive	2,667				2,667
Pen Bryn Oer		4,816	(4,816)
Postcode Lottery (R2L)	1,899				1,899
Regeneration [WG]		210,000	(210,000)
Routes to life	506	34,193	(34,193)		506
Santander Internship		1,000	(1,028)	28
Tesco Enablers	30,123			(30,123)
Tesco Play	6,652				6,652
Ty Mynyddislwyn
Environment Centre	129,375		(1,875)		127,500
Welsh Government-
ENRaW	215				215
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant - Aberbeeg		19,839	(19,839)
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant —Nant yr Eber		13,681	(13,681)
Windpower Community
Fund	372		(200)		172
At31March 2023	244,862	288,993	(319,549)	(30,095)	184,211

Statement offunds (continu	ed)
Restricted funds (continued)
	Balance at				Balance at
	1April	Incoming	Resources		31March
	2022	resourcesf	expended	Transfers E	2023
Charity
ACT (Traineeships)	594				594
Business Resilience Fund	330		(330)
Get Together (FSW)	11,217	1,150	(12,367)
Groundwork Wellbeing
(WG)	1,363				1,363
NatWest Enterprise
Officer	228				228
Nurture, Equip, Thrive	2,667				2,667
Postcode Lottery (R2L)	1,900				1,900
Regeneration [WG)		210,000	(210,000)
Routes to life	506	34,193	(34,193)		506
Santander Internship		19,839	(19,839)
Tesco Enablers	30,123			(30,123)
Tesco Play	6,652				6,652
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant		1,000	(1,028)	28
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant —Aberbeeg		13,681	(13,681)
Welsh Government-
ENRaW	215				215
At 31March 2023	55,795	279,863	(291,438)	(30,095)	14,125

		Balance at				Balance at
		1April	Incoming	Resources		31March
~Grou		2021f	resources	expendedf	Transfersf	2022f
ACT (Traineeships)		594				594
Business Resilience	Fund		568	(238)		330
Circular Economy fund			56,931	(6,642)		50,289
D'Oyly Carte			2,362		(2,362)
Garfield Weston (Capital)		18,860		(9,828)		9,032
Get Together (FSW)		11,421	15,053	(15,257)		11,217
Grantscape		776		(776)
Groundwork Wellbeing
(WG)			33,886	(32,523)		1,363
Job Retention Scheme			21,301	(21,301)
NatWest Enterprise
Officer		228				228
Nurture, Equip, Thrive		2,667				2,667
Postcode Lottery (R2L)			15,449	(13,550)		1,899
Regeneration [WG]			125,000	(125,000)
Routes to life			18,436	(18,674)		506
Tesco Enablers			46,500	(16,377)		30,123
Tesco Play		6,652				6,652
Ty Mynyddislwyn
Environment Centre		131,250		(1,875)		129,375
Welsh Government-
ENRaW		215	265,896	(265,896)		215
WCVA			16,554	(18,916)	2,362
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant			30,154	(30,154)
Windpower Community
Fund		772		(400)		372
At31March 2022		174,179	648,090	(577,407)		244,862

	Balance at				Balance at
	1April	Incoming	Resources		31March
	2021 f	resources f	expendedf	Transfers f	2022 f
Chaiithr
ACT (Traineeships)	594				594
Business Resilience Fund		568	(238)		330
D'Oyly Carte		2,362		(2,362)
Get Together (FSW)	11,421	15,053	(15,257)		11,217
Groundwork Wellbeing
(WG)		33,886	(32,523)		1,363
Job Retention Scheme		13,072	(13,072)
NatWest Enterprise
Officer	228				228
Nurture, Equip, Thrive	2,667				2,667
Postcode Lottery (R2L)		15,450	(13,550)		1,900
Regeneration [WG]		125,000	(125,000)
Routes to life	744	18,436	(18,674)		506
Tesco Enablers		46,500	(16,377)		30,123
Tesco Play	6,652				6,652
WCVA: Active Inclusion		16,554	(18,916)	2,362
WCVA —Landfill
Disposals Tax
Communities Scheme
Grant		30,154	(30,154)
Welsh Government-
ENRaW	215	265,896	(265,896)		215
At 31March 2022	22,521	582,931	(549,657)		55,795

				2023	2022f
Net income for the	reporting	period (as per the SOFA)		94,541	196,664
Adjusted for:
Dividends, interest	and rents	from investments
Depreciation (xamortisation		charges		30,269	26,116
Proceeds from the	disposal offixed assets			11,228	5,628
(Increase)/decrease	in stocks			2,077	(2,372)
(Increase)/decrease	in debtors			(26,823)	48,590
Increase/(decrease)	in creditors			25,107	(78,511)
Net cash provided	by operating		activities	136,399	196,115
Analysis ofcash and	cash equivalents
				2023	2022f
Cash in hand				852,054	731,713
				852,054	731,713

			2022	2022	2022
			Un-restricted	Restricted funds	Total
			funds
Income From:
Donations and	legacies		4,988	59,293	64,281
Charitable activities			1,021,383	588,797	1,610,180
Other income			984		984
Investments
TOTAL			1,027,355	648,090	1,675,445
Expenditure on:
Charitable activities			901,374	577,407	1,478,781
TOTAL			901,374	577,407	1,478,781
Net movement	in funds		125,981	70,683	196,664
Reconciliation	offunds
Fund balances	brought	forward	595,165	174,179	769,344
Fund balances	carded forward		721,146	244,862	966,008

			2022	2022	2022
			Un-restricted	Restdcted funds	Total
			funds E	f	f
Income From:
Donations and	legacies		4,988	2,362	7,350
Charitable activities			781,272	580,569	1,361,841
TOTAL			786,260	582,931	1,369,191
Expenditure on:
Charitable activities			693,473	549,657	1,243,130
TOTAL			693,473	549,657	1,243,130
Net income/(expenditure)			92,787	33,274	126,061
Transfers between funds
Net movement	in funds		92,787	33,274	126,061
Reconciliation	offunds
Fund balances	brought	forward	512,151	22,521	534,672
Fund balances	carried forward		604,938	55,795	660,733