## ## ## ## ## |||||Page| |---|---|---|---|---| |report||||1-2| |Independent|examiner's||report|| |Statement|of financial|activities||| |Balance sheet||||| |Notes to the financial||statements||6-12| ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||funds|funds||funds|funds|| |||2022|2022|2022|2021|2021|2021| ||Notes||E|E|E|E.|E| |Income from:|||||||| |Donations
and|||||||| |legacies||15,084|8,013|23,097|29,890|7,868|37,758| |Charitable
activities||83,692||83,692|93,376||93,376| |Investments||29||29|5||5| |Total income||98,805|8,013|106,818|123,271|7,868|131,139| |~Edit|||||||| |Charitable
activities||96,208|8,013|104,221|125,288|7,868|133,156| |Net income/(expenditure)|||||||| |for the year/|||||||| |Net movement|in funds|2,597||2,597|(2,017)||(2,017)| |Fund balances at 1|||||||| |November
2021||125,612||125,612|127,629||127,629| |Fund balances|at 31||||||| |October 2022||128,209||128,209|125,612||125,612| ## ## |||||2022||2021|| |---|---|---|---|---|---|---|---| ||||Notes|8||6|| |Fixed assets|||||||| |Tangible assets|||||7,617||10,254| |Current assets|||||||| |Stocks|||9|550||550|| |Debtors|||10|149,256||125,838|| |Cash at bank and in|hand|||36,799||39,942|| |||||186,605||166,330|| |Creditors: amounts|falling due within||||||| |one year|||12|(50,789)||(30,643)|| |Net current assets|||||135,816||135,687| |Total assets less current||liabilities|||143,433||145,941| |Creditors: amounts|falling|due after|||||| |more than one year|||13||(15,224)||(20,329)| |Net assets|||||128,209||125,612| |Income funds|||||||| |Unrestricted
funds|||||128,209||125,612| ||||||128,209||125,612| ## ## ## ## ## ## |1|Accounting
policies|||||||||(Continued)| |---|---|---|---|---|---|---|---|---|---|---| |1.6|Tangible fixed assets|||||||||| ||Tangible
fixed assets are initially
measured
at cost||and subsequently|||measured|at|cost or|valuation,
net of|| ||depreciation
and any impairment
losses.|||||||||| ||Depreciation
is recognised so as to write offthe cost||or valuation|ofassets less their||||residual|values over their|| ||useful
lives on the fogowing bases:|||||||||| ||Fixtures, fittings
&equipment
15%||Reducing
Balance/15% Straight|||||Line||| ||The gain or loss arising
on the disposal ofan asset|is determined||as the difference|||between
the sale proceeds|||| ||and the carrying
value ofthe asset, and is recognised||in the statement|||offinancial|activities.|||| |1.7|Impairment
offixed assets|||||||||| ||At each reporting
end date, the reviews the carrying||amounts
of|its tangible assets to||||determine||whether
there| ||is any
indication
that those assets
have
suffered||an
impairment||loss.
If any||such
indication
exists, the|||| ||recoverable
amount
ofthe asset is estimated
in order||to determine
the|||extent ofthe impairment||||loss (ifany).| |1.8|Stocks|||||||||| ||Stocks are stated
at the
lower of cost and estimated
selling|||price||less costs|to|complete||and
sell. Cost| ||comprises
direct materials
and, where
applicable,|direct labour||costs||and those|overheads|||that have been| ||incurred
in bringing
the stocks to their present
location
and
condition.
Items
held|||||||for distribution
at no or||| ||nominal
consideration
are measured
the lower ofreplacement
cost and|||||cost.||||| ||Net realisable
value
is the estimated
selling
price||less
all estimated|||costs of completion|||and costs to be|| ||incurred
in marketing,
selling and distribution.|||||||||| |1.9|Cash and cash equivalents|||||||||| ||Cash
and cash equivalents
include
cash
in hand,|deposits
held
at|||call with
banks,|||other|short-term
liquid|| ||investments
with
original
matunties
ofthree months||or less, and|bank||overdrafts.|Bank overdrafts
are shown|||| ||within
borrowings
in current
liabilities.|||||||||| |1.10|Financial
instruments|||||||||| ||The financial
statements
have been prepared
with|early application|||of the FRS||102 Triennial|||Rewew 2017| ||amendments
in full|||||||||| ||Basic financial assets|||||||||| ||Basic financial
assets,
which
include
debtors
and||cash
and|bank||balances,|are
initially|||measured
at| ||transaction
price including
transaction
costs and are|subsequently||carried at amortised||||cost using the effective||| ||interest
method
unless
the
arrangement
constitutes
a
financing||||transaction,||where
the|||transaction
is| ||measured
at the present
value of the future receipts||discounted|at a market
rate|||of interest.||Financial assets|| ||classified as receivable
within one year are not amortised.|||||||||| ## ## ## ## ## ## ## ## |||Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---| |||funds|funds|2022|2021| |Donations|and gifts|87||87|4,734| |Grants receivable||13,866|8,013|21,879|31,893| |Deferred|income|1,131||1,131|1,131| |||15,084|8,013|23,097|37,758| |For the year ended 31October 2021||29,890|7,868||37,758| |Grants receivable for core activities|||||| |NCC Support
Funding|||8,013|8,013|7,868| |Other||13,866||13,866|24,025| |||13,866|8,013|21,879|31,893| ## ## ## |||||Unrestricted|Unrestricted| |---|---|---|---|---|---| |||||funds|funds| |||||2022|2021| |||||8|8| ||Interest receivable|||29|| |4|Charitable||activities||| |||||Training|Training| |||||2022|2021f| ||Staff costs|||64,541|86,276| ||Depreciation||and impairment|2,637|3,606| ||Training|||28,967|36,942| |||||96,145|126,824| ||Share ofsupport costs (see note )|||8,076|6,332| |||||104,221|133,156| ||Analysis|by fund|||| ||Unrestricted||funds|96,208|125,288| ||Restncted|funds||8,013|7,868| |||||104,221|133,156| ||For the year ended 31 October 2021||||| ||Unrestricted||funds|125,288|| ||Restricted|funds||7,868|| |||||133,156|| ## ## ## ## |The average|monthly
number
ofemployees
during th|e year was:|| |---|---|---|---| |||2022|2021| |||Number|Number| |Employment|costs|2022|2021| |Wages and|salaries|64,541|86,276| ## |8|Tangible fixe|d|asset|s||| |---|---|---|---|---|---|---| ||||||Fixtures, fittings|&equipment| |||||||F| ||Cost|||||| ||At 1 November||2021|||106,240| ||At 31 October||2022|||106,240| ||Depreciation||and impairment|||| ||At 1 November||2021|||95,986| ||Depreciation|charged||in the year||2,637| ||At 31 October||2022|||98,623| ||Carrying
amount|||||| ||At 31 October||2022|||7,617| ||At 31 October||2021|||10,254| |9|Stocks|||||| ||||||2022|2021| ||||||F|6| ||Finished goods and goods for resale||||550|550| ## ## ## |10|Debtors|Debtors|Debtors||||| |---|---|---|---|---|---|---|---| ||Amounts
falling due|||within one year:||2022
f|2021f| ||Trade debtors||||||1,482| ||Other debtors|||||149,256|124,356| |||||||149,256|125,838| |11|Loans and overdrafts||||||| |||||||2022f|2021f| ||Bank loans|||||15,276|19,250| ||Otherloans|||||5,000|5,000| |||||||20,276|24,250| ||Payable
within|one year||||9,200|9,200| ||Payable after|one year||||11,076|15,050| |12|Creditors: amounts||falling due within one year||||| ||||||Notes|2022f|2021f| ||Bank loans|||||4,200|4,200| ||Other borrowings|||||5,000|5,000| ||Other taxation|and social security||||696|64| ||Trade creditors|||||310|62| ||Other creditors|||||39,475|20,089| ||Accruals and deferred|||income||1,108|1,228| |||||||50,789|30,643| |13|Creditors: amounts||falling due after more than one year||||| ||||||Notes|2022f|2021
f.| ||Bank loans||||11|11,076|15,050| ||Deferred
income||||14|4,148|5,279| |||||||15,224|20,329| ## ## ## ||||||||||2022|2021| |---|---|---|---|---|---|---|---|---|---|---| ||||||||||8|| ||Arising|from government||grants|||||5,279|6,410| ||Released to restricted||funds||||||(1,131)|(1,131)| ||||||||||4,148|5,279| |15|Analysis of net assets|||between|funds|||||| |||||Unrestricted||Restricted|Total|Unrestricted|Restricted|Total| ||||||2022|2022|2022|2021|2021|2021| ||||||F|F.|6|6|6|F| ||Fund balances at 31|||||||||| ||October|2022 are||||||||| ||represented
by:|||||||||| ||Tangible|assets|||7,617||7,617|10,254||10,254| ||Current|assets/(liabilities)||135,816|||135,816|135,687||135,687| ||Long term liabilities||||(15,224)||(15,224)|(20,329)||(20,329)| |||||128,209|||128,209|125,612||125,612| ## ##