2023-08-31-accounts - Tysoe Childrens Group

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Charity information		1
Trustees' Annual Report		1
Statement ofdirectors'	responsibilities	14
Independent Examiner's	Report
Funds Statements:-
Statement of Financial Activities		18
Statement of Financial Activities - Prior Year statement		19
Movements in funds		20
Revenue Funds		21
Fixed Asset funds		21
Income and Expenditure	account	22
Summary offunds		21
Balance sheet		23
Notes to the accounts		24

Name	Appointed
Judy Webb —Finance
Sophie Stephens - Fundraising
Alana Grocott - Chairperson
Karen Shortt - Secretary
Huw Crosweller	September	2022
Sarah Douthwaite	November	2022
Kayleigh Lewis	November	2022

The charity's financial position	at the end ofth	e year ended 3	1August 2023
The financial position ofthe charity	at 31 August 2023	and comparatives	for the prior period, as
more fully detailed in the accounts,	can be summarised	as follows:-
		2023	2022
			F
Net (expenditure)/income		1,107	14,030
Unrestricted Revenue Funds available general purposes ofthe charity	for the	151,276	143,455
Designated Fixed Asset Funds		8,526	7,842
Total Unrestricted Funds		159,802	151,297
Restricted Revenue Funds			1,398
Restricted Fixed Asset Funds		221,023	227,023
Total Restricted Funds		221,023	228,421
Total Funds		380,825	379,718

				Current year	Current year	Current year	Prior Year
			Ref	Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2023	2023	2023	2022
					R
Income &Endowments		from:
Donations &Legacies			A1	3,545	1,005	4,550	8,771
Charitable activities			A2	267,827	90,983	358,810	330,994
Other trading activities			A3	466		466	585
Investments			A4	291		291	1
Total income			A	272,129	91,988	364,117	340,351
Expenditure on:
Raising funds			B1
Charitable activities			B2	269,624	93,386	363,010	326,321
Total expenditure			B	269,624	93,386	363,010	326,321
Net income for the year				2,505	(1,398)	1,107	14,030
Transfers between funds			c	6,000	(6,000)
Net income after transfers			A-B-C	8,505	(7,398)	1,107	14,030
Net movement in funds				8,505	(7,398)	1,107	14,030
Reconciliation offunds:-
Total funds brought	forward			151,297	228,421	379,718	365,688
Total funds carried forward				159,802	221,023	380,825	379,718

				Prior Year	Prior Year	Prior Year
			SORP Ref	Unrestricted	Restricted	Total Funds
				Funds	Funds
				2022	2022	2022
				6	6	6
Income from:
Donations 8 Legacies			A1	1,506	7,265	8,771
Charitable activities			A2	235,673	95,321	330,994
Other trading activities			A3	585		585
Investments			A4	1		1
Total income			A	237,765	102,586	340,351
Expenditure on:
Raising funds			B1
Charitable activities			B2	224,595	101,726	326,321
Total expenditure			B	224,595	101,726	326,321
Net (expenditure)/income		for the year		13,170	860	14,030
Transfers between funds				6,000	(6,000)
Net income after transfers				19,170	(5,140)	14,030
Net movement in funds				19,170	(5,140)	14,030
Reconciliation offunds:-
Total funds brought	forward			132,127	233,561	365,688
Total funds carried forward				151,297	228,421	379,718

towards fixed	assets for	Charity use:-
				2023	2022
				f	f
Funds generated	in the year as	detailed in the SOFA		1,107	14,030
Resources applied	on functional	fixed assets		(2,339)	(1,288)
Net resources available to		fund charitable	activities	(1,232)	12,742

						Unrestricted	Restricted	Total	Last year
						Funds	Funds	Funds	Total Funds
						2023	2023	2023	2022
						f	f	f	f
Accumulated	funds brought			forward		143,455	1,398	144,853	124,622
Recognised gains		and	losses before transfers			2,505	(1,398)	1,107	14,030
						145,960		145,960	138,652
(From)/To unrestricted			revenue		funds	5,316		5,316	6,764
Closing revenue		funds				151,276		151,276	145,416
Fixed asset	funds					Designated	Restricted	Total	Last year
						Funds	Funds	Funds	Total Funds
						2023	2023	2023	2022
						f	E	E	f
At 1 September						7,842	227,023	234,865	241,066
Transfer (to)/from		revenue		funds		684	(6,000)	(5,316)	(6,201)
At 31August						8,526	221,023	229,549	234,865

Summary	Summary	of funds	of funds	Unrestricted	Restricted	Total	Last Year
				and	Funds	Funds	Total Funds
				Designated funds
				2023		2023	2022
				E		E	E
Revenue	accumulated		funds	151,276		151,275	145,416
Revenue	designated		funds
Fixed asset		funds		8,526	221,023	229,549	234,865
Total funds				159,802	221,023	380,825	380,281

									2023	2022
									f	f
Income
Income from operations									363,826	340,350
Investment income
Interest receivable									291
Gross income in the	year before			exceptional		items			364,117	340,351
Gross income in the	year including				exceptional		items		364,117	340,351
Expenditure
Charitable expenditure,		excluding		depreciation		and	amortisation		353,735	317,312
Depreciation and amortisation									7,655	7,489
Governance costs									1,620	1,520
Realised losses on	disposals		of	social investments			which are programme	related
Total expenditure	in	the year							363,010	326,321
All activities derive	from continuing				operations

Tysoe Chil	dren's		Group Limited -	Balan	ce Sheet	as at 31August 2023
					SORP
				Note	Ref	2023		2022
						E		E
Fixed assets					A
Tangible assets				9	A2	229,549		234,865
Current assets					B
Debtors				10	B2	26,813	30,805
Cash at bank	and in		hand		B4	146,213	125,723
Total current	assets					173,026	156,528
Creditors: amounts			falling due within
one year				11	C1	(21,750)	(11,675)
Net Current	Assets					151,276		144,853
Total assets	ofthe	charity				380,825		379,718
Total assets	ofthe	charity are funded		by the	funds of	the charity, as follows:-
Restricted funds
Restricted Revenue		Funds		17	D2		1,398
Restricted Fixed Asset Funds				17	D2	221,023	227,023
						221,023		228,421
Unrestricted	Funds
Unrestricted	Revenue		Funds	17	D3	151,276		143,455
Designated	Funds
Designated Fixed Asset Funds				17	D3	8,526		7,842
Total charity	funds					380,825		379,718

Net (deficit)/surpl	us before tax in the the financial year
		2023	2022
		E	E
Net (deficit)/surplus	before tax in the the financial year is stated after charging:
Depreciation ofowned fixed assets		7,655	7,489
Pension costs		2,608	4,883

Salary costs			2023	2022
Gross Salaries excluding trustees and key management personnel			231,865	192,553
Employer's National Insurance for all staff			7,344	3,427
Employer's operating costs ofdefined contribution	pension schemes		2,608	4,883
Total salaries, wages and related costs			241,817	200,863
Numbers offull time employees or full time equivalents			2023	2022
The average number oftotal full time equivalent staff employed		in the year was	16	21
The estimated equivalent number offull time	staff deployed	in different activities in	the year was:-
Engaged on charitable activities			14	19
Engaged on management and administration			2	2
The estimated full time equivalent number of	all staff employed as above		16	21

	Land and Buildings	Plant & Machinery	Total
Cost
At 1 September 2022	331,935	77,546	409,481
Additions		2,339	2,339
At 31August 2023	331,935	79,885	411,820
Depreciation
At 1 September 2022	103,027	71,589	174,616
Charge for the year	6,000	1,655	7,655
At 31August 2023	109,027	73,244	182,271
Net book value
At 31 August 2023	222,908	6,641	229,549
At 31 August 2022	228,908	5,957	234,865

10	capital value Debtors	has been	attributed to these rights in these accounts.
				2023	2022
					F
	Trade debtors			25,198	28,304
	Prepayments	and accrued income		1,615	2,470
				26,813	30,805
11	Creditors: amounts		falling due within one year	2023	2022
	Trade creditors			5,388	4,368
	Accruals			1,620	1,570
	PAYE, NIC VAT and other taxes			3,385	1,761
	Other creditors			1,017	3,976
				21,750	11,675

12	Pension commitments
							2023	2022
							F	F
	Pension commitments under	defined	contribution		schemes
	within one year						5,500	5,500
							5,500	5,500
13	Financial commitments	under	operating		leases		2023	2022
	At the year end the charity	had annual		commitments		under non-cancellable
	operating leases as set out	below:
	Operating leases which expire:
	within two to five years
	in over five years						9,273	9,273
							9,273	9,273
14	Income and Expenditure	account		and charitable		funds summary	2023	2022
	At 1 September 2022						379,718	365,688
	Prior year adjustments
	At 1 September 2022						379,718	365,688
	(Loss)/Surplus after tax for the year						1,107	14,030
	Gift Aid donations made
	At 31August 2023						380,825	379,718

At 31August 2023	At 31August 2023	At 31August 2023	Unrestricted	Designated	Restricted	Total
			funds	funds	funds	Funds
				f	F	F
Tangible	Fixed Assets			8,526	221,023	229,549
Current	Assets		173,026			173,026
Current	Liabilities		(21,750)			(21,750)
			151,276	8,526	221,023	380,825
At 1 September		2022	Unrestricted	Designated	Restricted	Total
			funds	fundsf	funds F	Funds
Tangible	Fixed Assets			7,842	227,023	234,865
Current	Assets		155,130		1,398	156,528
Current	Liabilities		(11,675)			(11,675)
			143,455	7,842	228,421	379,718

17	Change in total fun	ds ov	er	the	year as sho	wn in	Note 16,analys	Note 16,analys	ed by individu	ed by individu	ed by individu	al funds	al funds	al funds
							Funds brought forward from		Movement in funds in 2023			Transfers			Funds carried forward to
							2022					between			2024
												funds	in	2023
									See	Note 18		See Note		19
													6
	Unrestricted and designated			funds:-
	Unrestricted Revenue	Funds						143,455			2,505		5,316		151,276
	Designated Fixed Asset Funds							7,842						684	8,526
	Total unrestricted and designated				funds			151,297			2,505		6,000		159,802
	Restricted funds:-
	Restricted Fixed Asset	Funds						227,023					(6,000)		221,023
	Restricted Revaluation	Reserve
	Restricted Revenue Funds							1,398			(1,398)
	Total restricted funds							228,421			(1,398)		(6,000)		221,023
	Total charity funds							379,718			1,107				380,825
18	Analysis ofmovements		in	funds over the		year as shown		in Note	17
												Other
							Income		Expenditure			Gains		&	Movement
												Losses			in funds
							2023			2023f		2023			2023
	Unrestricted and designated			funds:-
	Unrestricted Revenue	Funds						272,129		(269,624)					2,505
	You may enter data in	the rows		below, but column		Kself	calculates
	Designated Revenue Funds
	Designated Fixed Asset Funds
	Restricted funds:-
	Sundry restricted funds				Restricted			505			(1,903)				(1,398)
	Furloughed Salaries Fund				Restricted
	Vouchers from Warwickshire		CC		Restricted			86,337			(86,337)
	Apprenticeship fund				Restricted			500			(500)
	HMRC SSPGrant				Restricted
	2Help vouchers				Restricted			2,456			(2,456)
								361,927		(360,820)					1,107

Details oftransfer	s between funds in the year as shown in Note	17
The transfers shown	in note 17above are:-	2023f
To/(from) Designated	Fixed Asset Funds
To/(from) Restricted	Fixed Asset Funds	(6,000)
Net transfers		(6,000)

22	Donations and Legacies	Donations and Legacies
						Current	year	Current year	Current year	Prior Year
						Unrestricted		Restricted	Total Funds	Total Funds
						Funds		Funds
						2023		2023	2023	2022
						F
	Donations and gifts from	individuals
	Small donations individually	less than		81000				505	505	2,366
	Total donations and gifts	from individuals						505	505	2,366
	Revenue grants 8 donations		from public bodies
	COVID and SSP income							1,690	1,690	405
	Apprenticeship funding							500	500	5,500
	Total public sector revenue grants							2,190	2,190	5,905
	Gifts in kind, donated services and			facilities
	Small gifts individually less	than	F1000				3,545		3,545
	Value of gift of use of land							500	500	500
	Total donated goods and	services					3,545	500	4,045	500
	Sundry Income
	Sundry income
	Total Sundry Income
	Total Donations and Legacies				A1		3,545	3,195	6,740	8,771
23	Income from charitable	activities		- Trading Activities
						Current	year	Current year	Current year	Prior Year
						Unrestricted		Restricted	Total Funds	Total Funds
						Funds		Funds
						2023		2023	2023	2022
						F			F
	Primary purpose and ancillary		trading
	Primary purpose trading - Sale ofgoods and services in accordance with the charity's objects					255,301			255,301	223,905
	Ancillary trading in support	of primary		purpose	trading		7,839		7,839	7,085
	Letting of property for charitable		purposes				4,687		4,687	4,683
	Total Primary purpose and ancillary			trading		267,827			267,827	235,673

24	Charitable inc	ome f	rom	funders
							Current year		Current year	Current	year	Prior Year
							Unrestricted		Restricted	Total Funds		Total Funds
							Funds		Funds
							2023		2023	2023		2022
	Contractual payments		from public bodies to fund				charitable	activities
	Small payments	individually		less than F1000
	Vouchers from Warwickshire			CC					86,337	86,337		94,169
	2Help Vouchers								2,456	2,456		1,152
	Total contractual	payments		from public	bodies				88,793	88,793		95,321
	Total Charitable	income from funders							88,793	88,793		95,321
25	Total income from charitable activities
							Current year		Current year	Current	year	Prior Year
							Unrestricted		Restricted	Total Funds		Total Funds
							Funds		Funds
							2023		2023	2023		2022
	Total income from charitable			trading			267,827			267,827		235,673
	Total Charitable	income	from funders						88,793	88,793		95,321
	Total from charitable		activities			A2	267,827		88,793	356,620		330,994
26	Income from other,		non	charitable,	trading	activities
							Current year		Current year	Current	year	Prior Year
							Unrestricted		Restricted	Total Funds		Total Funds
							Funds		Funds
							2023		2023	2023		2022
							F		E			E
	Trading activities	to raise funds for the charity						466			466	585
	Total from other	activities				A3		466			466	585
27	Investment income
							Current year		Current year	Current year		Prior Year
							Unrestricted		Restricted	Total Funds		Total Funds
							Funds		Funds
							2023		2023	2023		2022
									F	F
	Bank Interest Receivable							291			291
	Total investment	income						291			291

						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds
						2023	2023	2023	2022
						F		F
Gross wages and salaries		-	charitable		activities	67,492	90,983	158,475	153,322
Employers' Nl - Charitable		activities				7,344		7,344	3,427
Defined contribution pension activities			costs	- charitable		2,608		2,608	4,883
Temporary Staff - Charitable			Activities			26,353		26,353	1,378
Travel and Subsistence	-	Charitable		Activities
Marketing and advertising		of charitable			services	1,124		1,124	156
Notional value ofuse of	gift		in kind				500	500	500
Total direct spending					B2a	104,921	91,483	196,404	163,666
Expenditure on charitable			activities		- Charitable	trading
						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds
						2023	2023	2023	2022
						E		E
Costs of primary purpose to benefit beneficiaries		and ancillary			trading	32,508		32,508	10,565
Total charitable trading costs					B2b	32,508		32,508	10,565

				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2023	2023	2023	2022
					F	F
Cost	offundraising	activities 8 events		3,207		3,207
Total	Fundraising	costs	B2c	3,207		3,207

Support costs for charitable	activities	activities
				Current		year	Current year	Current year	Prior Year
				Unrestricted			Restricted	Total Funds	Total Funds
					Funds		Funds
					2023		2023	2023	2022
					F			f
Employee costs notincludedin		direct costs
Salaries - Administrative staff					47,037			47,037	37,853
Employers' Nl - Administrative	staff
Defined contribution pension costs		- Other
Training and welfare - staff						2,881		2,881	3,658
Travel and subsistence - staff
Staff Uniforms						207		207	62
Volunteer costs
Volunteers' expenses
Premises Expenses
Rent payable under operating	leases					9,273		9,273	9,483
Rates and water charges						1,324		1,324	1,316
Room Hire
Light heat and power						4,683		4,683	5,676
Cleaning and waste management						4,182		4,182	5,765
Premises repairs, renewals and maintenance						4,018	1,903	5,921	35,771
Alarm and security costs
Property insurance						3,625		3,625	2,696
Health and Safety costs
Administrative overheads
Telephone, fax and internet						897		897	944
Postage						71		71	26
Stationery and printing						4,384		4,384	3,913
Courier Services
Membership subscriptions						672		672	932
Software licences and expenses					11,890			11,890	11,604
Health and safety costs						4,478		4,478	3,285
Liabilty and contents insurance
Sundry expenses						4,300		4,300	2,858
VAT
Professional fees paid to advisors other than				the	auditor or		examiner
Accountancy fees other than examination			fees			4,037		4,037	4,802
Tax advice
Legal fees						283		283	575
Employment law and Health/Safety
Virtual Assistance fees						7,784		7,784	9,836
Financial costs
Bank charges						890		890	746
Bad and doubtful debts						2,797		2,797	1,280
Depreciation for the year						7,655		7,655	7,489

					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2023	2023	2023	2022
					F		F
	Independent Examiner's		fees		1,620		1,620	1,520
	Total Governance	costs			1,620		1,620	1,520
33	Total Charitable	expenditure
					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2023	2023	2023	2022
						F
	Total direct spending			B2a	104,921	91,483	196,404	163,666
	Total charitable trading		costs	B2b	32,508		32,508	10,565
	Total Fundraising	costs		B2c	3,207		3,207
	Total support costs			B2d	127,368	1,903	129,271	150,570
	Total Governance	costs		B2e	1,620		1,620	1,520
	Total charitable expenditure			B2	269,624	93,386	363,010	326,321