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|||||Page||
|---|---|---|---|---|---|
|Report ofthe Trustees|||1|to|5|
|Independent
Examiner's|Report|||||
|Statement ofFinancial|Activities|||||
|Balance Sheet||||||
|Cash Flow Statement||||||
|Notes to the Cash Flow|Statement|||10||
|Notes to the Financial Statements|||11|to|21|
|Detailed Statement ofFinancial||Activities|22|to|23|
##
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##
|Number of|Employees||2022|2021|
|---|---|---|---|---|
|ABICS|||26|37|
|Community|Wellbeing|Centre|4|3|
|Administration|||6|5|
|Outreach|||||
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|||||||31.12.22|31.12.21|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|||||
|INCOME|AND ENDOWMENTS FROM|||||||
|Donations|and legacies|||11,373||11/73|9,703|
|Charitable|activities|||||||
|Local authority
grants||received|||9,451|9&451|24,525|
|Community|Wellbeing|Centre||93,797||93,797|18,260|
|Miscellaneous
income||||921||921|1,745|
|ABICS||||763&218||763,218|871,557|
|COVID-19 Job Retention Scheme grant|||||||829|
|Community|Wellbeing|Centre funding||||||
||||||72,453|72,453|51,875|
|Total||||869409|81&104|951,213|978,494|
|EXPEND~ ON||||||||
|Charitable|activities|||||||
|Community|Wellbeing|Ceno e||190,541|68,257|258,798|274,109|
|ABICS||||726,591|39,817|766,408|830,542|
|Total||||917,132|108,074|1,025,206|1,104,651|
|NET INCOME/(EXPENDITURE)||||(47,823)|(26,170)|(73„993)|(126,157)|
|RECONCILIATION||OFFUNDS||||||
|Total funds|brought
forward|||231,676|151,477|383,153|509,310|
|TOTAL FUNDS CARRIED FORWARD||||183,853|125,307|309,160|383,153|
##
|BALANCE SHEET
31DECK
ER2022||||
|---|---|---|---|
|||31.12.22|31.12.21|
||Notes|f.||
|FIXEDASSETS||||
|Tangible assets||133,165|163,467|
|CURRENT ASSETS||||
|Debtors|12|94,739|150,102|
|Cash at bank and in hand||169,498|127,127|
|||264,237|277,229|
|CREDITORS||||
|Amounts
falling due within one year|13|(88,242)|(57,543)|
|NET CURRF2K ASSETS||175/95|219,686|
|TOTAL ASSETSLESSCURRY%||||
|LIABILITIES||309,160|383,153|
|NET ASSETS||309,160|383,153|
|FUNDS|16|||
|Unrestricted
funds||183,852|231,676|
|Restricted
funds||125,308|151,477|
|TOTAL FUNDS||309,160|383,153|
##
|||||31.1222|31.12.21|
|---|---|---|---|---|---|
||||Notes|||
|Cash flows from operating
activities
Cash generated
&om operations|||1|44,132|(144,419)|
|Net cash provided
by/(used||in) operating|activities|44,132|(144,419)|
|Cash flows from investing||activities||||
|Purchase oftangible fixed assets||||(1,761)|(504)|
|Net cash used in investing|activities|||(1,761)|(504)|
|Change in cash and cash
the reporting
period||equivalents|in|42,371|(144,923)|
|Cash and cash equivalents
beginning
ofthe reporting||at the
period||127,127|272,050|
|Cash and cash equivalents
the reporting
period||at the end|of|169,498|127,127|
##
##
|RECONCILIATION
OFN
ACTIVITIES|ET E|XPENDITURE TO NET CASH FLOW|FROM OPERATIN|G|
|---|---|---|---|---|
||||31.12.22|31.12.21|
|Net expenditure
for the reporting||period (ss per the Statement of|||
|Financial Activities)|||(73)193)|(126,157)|
|Adjustments
for:
Depreciation
charges|||32,063|32,397|
|Decrease/(increase)
in debtors|||55)363|(37,047)|
|Increase/(decrease)
in creditors|||30,699|(13,612)|
|Net cash provided
by/(used|in) operations||44,132|(144,419)|
##
##
|ANALYSIS OF CHANGES IN NET FUND|S|||
|---|---|---|---|
||At 1.1.22|Cash flow|At31.12.22|
||f||f|
|Net cash||||
|Cash at bank and in hand|127,127|42,371|169,498|
||127,127|42,371|169,498|
|Total|127,127|42/71|169,498|
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|DONATIONS|AND LEGACIES|AND LEGACIES||||||
|---|---|---|---|---|---|---|---|
|||||||31.12.22|31.12.21|
||||||||f|
|Donations||||||11&373|9,703|
|INCOME FROM CHARITABLE AC11YITIES||||||||
|||||||31.12.22|31.12.21|
|||Activity||||||
|Grant income||Local authority||grants|received|9,451|24,525|
|Headway
house
fees|attendance|Community|Wellbeing||Centre|93,797|18,260|
|Miscellaneous|income|Miscellaneous||income||14|1,745|
|Grant income||Miscellaneous||income||907||
|ABICS||ABICS||||763,218|871,557|
|Grant income||COVID-19|Job Retention Scheme grant||||829|
|||Community|Wellbeing||Centre funding|||
|Grant income||||||72,453|51,875|
|||||||939,840|968,791|
##
##
|5.|CHARITA|BLE ACT|IVITIES COST|S||||
|---|---|---|---|---|---|---|---|
|||||||Support||
||||||Direct|costs (see||
||||||Costs|note 6)|Totals|
||||||||f.|
||Community
ABICS|Wellbeing|Centre||197,789
583,382|61,009
183,026|258,798
766,408|
||||||781,171|244,035|1,025,206|
|6.|SUPPORT|COSTS||||||
|||||||Governance||
|||||Management|Other|costs|Totals|
||Community
ABICS|Wellbeing|Centre|32.772
98,314|25,269
75,807|2„&t68
8&905|61,009
183,026|
|||||131,086|101,076|11,873|244,035|
|The material categories|ofexpenditure
included
within support costs are|:||
|---|---|---|---|
|||2021|2020|
|Staffcosts||108,535|60,629|
|Establishment
costs||10,840|19,620|
|Depreciation ofassets
Consumable
equipment
Legal and professional|and repairs
fees|32/97
22&404
12,344|33,822
11,153
39,113|
|NET INCOME/(EXPENDITURE)||||
|Net income/(expenditure)|is stated afier charging/(crediting):|||
|||31.12.22|31.12.21|
|Auditors'
remuneration||5,742|8,401|
|Depreciation
-owned assets||32,063|32,396|
##
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##
|Trustees'
expenses|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|During
the previous
equipment
and repair|year Mr N Pulkner,
costs. No expenses||a trustee
were paid||until 31 December
to trustees
during||2021, was reimbursed f925 in respect
the year to 31December 2022.|||of|
|STAPF COSTS|||||||||||
|||||||||31.12.22|31.12.21||
|||||||||f|||
|Wages and salaries
Social security costs
Other pension costs||||||||714,537
58,663
12,068|777,848
57,241
17,545||
|||||||||785)268|852,634||
|The average monthly||number ofemployees||dmmg|the year was|as follows:|||||
|||||||||31.12.22|31.12.21||
|Administration||||||||5|5||
|Community
Wellbeing
ABICS||Centre||||||3
27|3
37||
|||||||||35|45||
##
|The average monthly
number offull time employees
during the year was 16(2021:3|The average monthly
number offull time employees
during the year was 16(2021:3|The average monthly
number offull time employees
during the year was 16(2021:3|The average monthly
number offull time employees
during the year was 16(2021:3|6).||
|---|---|---|---|---|---|
|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES||||||
||||Unrestricted|Restricted|Total|
||||funds|fundsf|funds|
|INCOME|AND ENDOWMENTS PROM|||||
|Donations|and legacies||9,703||9,703|
|Charitable|activities|||||
|Local authority
grants
Community
Wellbeing
Miscellaneous
income||received
Centre|18,260
1,745|24,525|24,525
18,260
1,745|
|ABICS|||871,557||871,557|
|COVID-19 Job Retention Scheme grant|||829||829|
|Community|Wellbeing|Centre ending||||
|||||51,875|51,875|
|Total|||902,094|76,400|978,494|
|EXPENDITURE ON||||||
|Charitable|activities|||||
|Community
ABICS|Wellbeing|Centre|240,021
728,278|34,088
102,264|274,109
830,542|
##
##
|10.|COMPARATIVES F|ORTHE STATEMENT|OF FINANCIA|L ACTIVITIES|- continued||
|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|
|||||funds|funds|funds|
||||||f.||
||Total|||968,299|136,352|1,104,651|
||NKT INCOME/(EXPENDITURE)|||(66,205)|(59,952)|(126,157)|
||Transfers
between funds|||(25,722)|25,722||
||Net movement
in funds|||(91,927)|(34,230)|(126,157)|
||RECONCILIATION|OF FUNDS|||||
||Total funds brought
forward|||323,602|185,708|509,310|
||TOTAL FUNDS CARRIED FORWARD|||231,675|151,478|383,153|
|11.|TANGIBLE FIXEDASSETS||||||
||||Long||||
||||leasehold|Furniture|Website||
||||land and|and|development||
||||buildings
f|equipment|costs
f|Totals|
||COST||||||
||At I January 2022
Additions||605&725|119&798
1,761|2,386|727&109
1,761|
||At 31December 2022||605,725|121,559|2/86|729,670|
||DEPRECIATION||||||
||At 1 January 2022
Charge for year||456,868
26,169|105,1SS
5&S94|2,386|564,442
32,063|
||At 31December 2022||483,037|111,082|2,386|596,505|
||NET BOOK VALUE||||||
||At 31December 2022||122,688|10,477||133&165|
||At 31December 2021||148,857|14,610||163,467|
##
|12|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|
|.||31.12.22|31.12.21|
|||f||
||Other debtors
Prepayments|85,401
9,338|144,849
5,253|
|||94,739|150,102|
|13.|CREDITORS: AMOUNTS FALLING DUE WITHiN ONE YEAR|31.12.22|31.12.21|
||Trade creditors|12,755|13,300|
||Social security snd other taxes
Accruals and deferred income
Other creditors|17,718
31,550
26,219|12,980
18,332
12,931|
|||88,242|57,543|
##
||Minimum
lease payments
under|non-cancellable
operating
leases|fall due as follo|ws:||
|---|---|---|---|---|---|
|||||31.12.22|31,12.21|
||Within one year||||928|
|15.|ANALYSIS OF NET ASSETSBETWEEN FUNDS|||31.12.22|31.12.21|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
|||f.||||
||Fixed assets
Current assets
Current liabilities|70,477
201,617
(88,242)|62,688
62,620|133)165
264,237
(88042)|163,467
277329
(57,543)|
|||183,852|125308|309,160|383,153|
##
##
||||||||Net||
|---|---|---|---|---|---|---|---|---|
||||||||movement|At|
|||||||At 1.1.22|in funds|31.12.22|
||||||||f,||
|Unrestricted||funds|||||||
|Undesignated||Fund - General Reserve|||||||
|||||||231,676|(47,824)|183,852|
|Restricted funds|||||||||
|Headway|House building|||fund|||||
|||||||151,477|(26,169)|125,308|
|TOTAL|FUNDS|||||383,153|(73893)|309,160|
|Net movement||in funds, included|||in the above are as follows:||||
|||||||Incoming|Resources|Movement|
|||||||resources|expended|in funds|
|||||||f|||
|Unrestricted||funds|||||||
|Undesignated||Fund - General Reserve|||||||
|||||||869,309|(917,133)|(47,824)|
|Restricted
funds|||||||||
|Headway|House||building|fund|||||
||||||||(26,169)|(26,169)|
|Local Authority|||Covid Grant Funding|||9,451|(9i451)||
|Lottery Fund||- Community||Wellbeing|||||
|Centre||||||72,453|(72,453)||
|||||||81,904|(108,073)|(26,169)|
|TOTAL|FUNDS|||||951,213|(1,025406)|(73,993)|
##
|||||||||Net|Transfers||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||movement|between|At|
||||||||At 1.1.21|in funds|funds|31.12.21|
|||||||||f,||f,|
|Unrestricted||funds|||||||||
|Designated|Fund||- Termination|||fund|||||
||||||||200,000||(200,000)||
|Undesignated||Fund - General Reserve|||||||||
||||||||123,602|(66,204)|174,278|231,676|
||||||||323,602|(66,204)|(25,722)|231,676|
|Restricted|funds||||||||||
|Headway House|||building|fund|||||||
||||||||149,304|(26,169)|25,722|148,857|
|Lottery Fund||- Ipad|||||||||
||||||||36,404|(33,784)||2,620|
||||||||185,708|(59,953)|25,722|151,477|
|TOTAL FUNDS|||||||509,310|(126,157)||383,153|
|Comparative||net|movement||in|funds, included|in the above are as follows:||||
|||||||||Incoming|Resources|Movement|
|||||||||resources|expended
f|in funds|
|Unrestricted||funds|||||||||
|Undesignated||Fund - General||||Reserve|||||
|||||||||902,094|(968,298)|(66,204)|
|Restricted|fends||||||||||
|Headway
House|||building||fund||||||
||||||||||(26,169)|(26,169)|
|Lottery Fund||- Ipad|||||||||
||||||||||(33,784)|(33,784)|
|Local Authority|||Covid Grant|||Funding||24,525|(24,525)||
|Lottery Fund||- Community|||Wellbeing||||||
|Centre||||||||51,875|(51,875)||
|||||||||76,400|(136,353)|(59,953)|
|TOTAL FUNDS||||||||978,494|(1,104,651)|(126,157)|
##
|A current ye|a|r 12months|and|prior year 12|months combined po|sition is as follow|s:||
|---|---|---|---|---|---|---|---|---|
|||||||Net|Transfers||
|||||||movement|between|At|
||||||At 1.1.21|in funds|funds|31.12.22|
||||||||f.||
|Unrestricted||funds|||||||
|Designated|Fund - Termination|||fund|||||
||||||200,000||(200,000)||
|Undesignated||Fund - General||Reserve|||||
||||||123,602|(114,028)|174,278|183,852|
||||||323,602|(114,028)|(25,722)|183,852|
|Restricted funds|||||||||
|Headway House building|||fund||||||
||||||149,304|(52,338)|25,722|122,688|
|Lottery Fund||- Ipad|||||||
||||||36,404|(33,784)||2,620|
||||||185,708|(86,122)|25,722|125,308|
|TOTAL FUNDS|||||509,310|(200,150)||309,160|
|||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources|expended|in funds|
|||||f.|||
|Unrestricted|funds||||||
|Undesignated|Fund - General Reserve||||||
|||||1,771,403|(1,885,431)|(114,028)|
|Restricted funds|||||||
|Headway
House||building|fund||||
||||||(52,338)|(52,338)|
|Lottery Fund|- Ipad||||||
||||||(33,784)|(33,784)|
|Local Authority||Covid Grant Funding||33,976|(33,976)||
|Lottery Fund|- Community||Wellbeing||||
|Centre||||124,328|(124,328)||
|||||158,304|(244,426)|(86,122)|
|TOTAL FUNDS||||1,929,707|(2,129,857)|(200,150)|
##
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##
||||||31.12.22|31.12.21|
|---|---|---|---|---|---|---|
|||||||f,|
|INCOME AND|ENDOWMENTS||||||
|Donations
and
Donations|legacies||||11373|9,703|
|Charitable
activities|||||||
|Headway
house|attendance|||fees|93,797|18460|
|Miscellaneous
income|||||14|1,745|
|ABICS|||||763,218|871,557|
|Grant income|||||82,811|77,229|
||||||939,840|968,791|
|Total incoming|resources||||951,213|978,494|
|EXPENDITURE|||||||
|Charitable
activities|||||||
|Wages
Social security
Pensions|||||625,645
51,261
10,083|678,948
49,815
15,336|
|Tlalnnlg|||||11,593|6,842|
|Membership
fees|||||758|839|
|Telephone
Travelling|||||45
12,115|390
22,056|
|Sundries|||||13,495|4,991|
|Bad debts|||||7,447|(7,913)|
|Consumable
equipment|||and repairs||3,458|36,198|
|Cleaning|||||6,469|7,932|
|Subcontracting|costs||||38,802|65,789|
||||||781,171|881423|
|Support costs|||||||
|Management|||||||
|Wages|||||88,892|98,900|
|Social security|||||7,402|7,426|
|Pensions|||||1&985|2,209|
|Legal and professional
Telephone|||fees||19&373
6,583|12,344
5,734|
|Printing,
stationery
Sundries||and postage|||5,240
866|6,895
1,129|
|Bank charges|||||745|1,417|
||||||131,086|136,054|
|Other|||||||
|Consumable
equipment||||and repairs|23&278|22,404|
|Carried forward|||||23/78|22,404|
##
|FORTHEYE|ARENDE|D31|DECE
ER2022|||
|---|---|---|---|---|---|
|||||31.12.22|31.12.21|
|||||6||
|Other||||||
|Brought forward
Insurance||||23478
8347|22,404
6375|
|Establishment|costs|||33,701|10,840|
|Cleaning||||3,687|3337|
|Depreciation
buildings
Depreciation|oflong leasehold
land and
offurniture
and equipment|||26,169
5,894|26,169
6,228|
|||||101,076|75,253|
|Governance|costs|||||
|Auditors'
remuneration||||5,742|8,401|
|Accountancy|fees|||6,131|3,720|
|||||11)873|12,121|
|Total resom ces expended||||1,025406|1,104,651|
|Net expenditure||||(73,993)|(126,157)|