2023-03-31-accounts

Reference and Administrative Details
Trustees' Report
Extract from Impact Report	2to 7
Trustees' Report	8to 13
Statement ofTrustees' Responsibilities	14
Independent Examiner's Report	15to 18
Statement of Financial Activities	19to 20
Balance Sheet	21
Statement ofCash Flows	22
Notes to the Financial Statements	23to 37

Trustees				R Bosworth	R Bosworth						(to 3anuary 2023)	(to 3anuary 2023)
				3 E Dent
				A Farnsworth
				T Lomas							(to March 2023)
				3 Mclaren
				A Rome
				LVanstone
				H Skinner							(from	May 2022)
				A Morgan							(to May 2022)
Senior Management		Team		A Kilroy, 3oint Chief Executive Officer							(to March 2023)
				F Carden,	3oint		Chief Executive Officer				(to March 2023)
					Chief		Executive Officer				(from	March 2023)
				3 Cook, Deputy			Chief Executive Officer				(from	3une 2023)
				A Puleston,		Head		of Finance			(from	April 2022)
				A Morgan,	Business 5Operations					Manager	(to May 2022)
Principal	Office			Wat Tyler	House
				King William		Street
				Exeter
				EX4 6PD
				The charity		is incorporated			in England.
Company	Registration		Number	4928733
Charity Registration			Number	1100990
Bankers				The Co-Operative				Bank
				CAF Bank	Limited
				Santa nder
Auditor				Thompson	3enner			LLP
				1 Colleton	Crescent
				Exeter
				Devon
				EX2 4DG

Income from:
Donations and legacies		2,000	1,773	3,773	54,241
Charitable activities		0	1,383,265	1,383,265	709,414
Investment income		7,386	0	7,386	211
Other income		182,546	0	182,546	188,510
Total income		191,932	1,385,038	1,576,970	952,376
Expenditure on:
Charitable activities	7	(190,933)	(1,405,357)	(1,596,290)	(925,959)
Total expenditure		(190,933)	(1,405,357)	(1,596,290)	(925,959)
Net income / (expenditure)		999	(20,319)	(19,320)	26,417
Transfer between funds		76,147	(76,147)
Net movement in funds		77,146	(96,466	(19,320)	26,417
Funds at the start ofthe year	22	365,838	111,113	476,951	450,534
Funds at the end ofthe year		442,984	14,647	457,631	476,951

Income from:
Donations and legacies	3	16,852	37,389	54,241
Charitable activities	4	0	709,414	709,414
Investment income	5	211	0	211
Other income	6	188,510	0	188,510
Total income		205,573	746,803	952,376
Expenditure on:
Charitable activities	7	200,306	(725,653)	925,959
Total expenditure		(200,306)	(725,653)	(925,959)
Net income / (expenditure)		5,267	21,150	26,417
Transfer between funds
Net movement in funds		5,267	21,150	26,417
Funds at the start of the year	22	360,571	89,963	450,534
Funds at the end ofthe year		365,838	111,113	476,951

			Balance Sheet as at 31M	arch 2023	arch 2023	arch 2023
				MRSRR
Fixed assets
Tangible assets				15	495,608	536,235
Current assets
Debtors				16	229,248	367,158
Cash at bank and	in	hand			242,277	306,294
					471,525	673,452
Creditors: Amounts	falling due within one year			18	(336,063)	(546,358)
Net current assets					135,462	127,094
Total assets less current liabilities					631,070	663,329
Creditors: Amount falling due after			more than one year	19	(173,439)	(186,378)
Net assets					457,631	476,951
Funds ofthe charity:
Unrestricted income	funds
Unrestricted Free Reserves					133,465	112,335
Designated Property		Depreciation	Fund		309,519	253,503
					442,984	365,838
Restricted income funds					14,647	111,113
Total funds					457,631	476,951

			MSRmII	MSRmII	MSRmII
Cash flows from operating	activities
Net cash income/(expenditure)				(19,320)	26,417
Adjustments to cash flows	from non-cash	items
Depreciation				47,729	45,020
Investment income			5	(7,386)	(211)
				21,023	71,226
Working capital adjustments
Decrease/(Increase) in debtors			16	137,910	(314,282)
Increase in creditors			18	5,688	10,523
(Decrease)/Increase in deferred income			18	(215,968)	356,592
Net cash flows from operating	activities			51,347)	124,059
Cash flows from investing	activities
Interest receivable and similar income			5	7,386	211
Purchase of tangible fixed assets			15	(7,102)	(10,226)
Net cash flows from investing	activities			284	(10,015)
Cash flows from financing	activitfes
Repayment of loans and borrowings			19	(12,954)	(11,654)
Net increase in cash and cash	equivalents			(64,017)	102,390
Cash and cash equivalents at	the start ofthe	year		306,294	203,904
Cash and cash equivalents at	the end of the year		17	242,277	306,294

							~	~
Donations and	legacies:
Donations	(individuals)				500			600	0	1,100	37,468
Grants, including capital grants:
Grants					1,500			1 173	0	2,673	16,773
					2,000			1,773	0	3,773	54,241
4 Income from		charitable		activities
								'
							~	o
Mental Health						0		322,119	0	322,119	95,191
CoLab Women						0		481,788	0	481,788	227,800
Wellbeing Exeter						0		331,896	0	331,896	150,028
Infrastructure						0		150,831	0	150,831	111,873
Civic 5Community						0		75,013	0	75,013	124,522
Capital						0		21,618	0	21,618	0
						0		1,383,265	0	1,383,265	709,414
5 Investment Income
								~
								~
Interest receivable		on	bank deposits
Other investment			income		7,386					7,386	211
					7,386					7,386	211
6 Other Income
Other incoming	resources								0	0	0
Meeting room	facilities				43,905				0	43,905	32,051
Office support	services				27,180				0	27,180	6,721
Office hosting					111,461				0	111,461	149,738
					182,546				0	182,546	188,510

						~	~
Governance Costs					5,952	0	0	0	5,952	11,014
Office Expenses					37,758	40,935	5,476	6,908	91,077	75,645
Employment Costs					80,642	49,244	823,129	3,402	956,417	575,795
Establishment Costs					155,977	0	0	0	155,977	134,550
Administration	Costs				12,244	114	2,093	0	14,451	10,767
Project Costs					5,527	1,969	346,704	18,216	372,416	118,188
Recharge Costs					(199,429)	0	199,429	0	0	0
					98,671	92,262	1,376,831	28,526	1,596,290	925,959
8 Governance		costs
							~
							~
Audit / Independent			examiner fees
Audit					5,100			0	5,100	0
Professional		Examination			1,800)			0	(1,800)	4,000
Other fees	paid		to examiners		2,153			0	2,153	6,250
Other governance		costs			499			0	499	764
					5,952			0	5,952	11,014
9 Net incoming/outgoing				resources
Net outgoing		resources		for the year include:
Audit fees					5,100				5,100
Depreciation of	fixed		assets			40,821		6,908	47,729	45,020
					5,100	40,821		6,908	52,829	45,020

Staff costs during the year were:
Wages and salaries	827,281	511,418
Socia I security costs	67,782	38,073
Pension costs	38,525	9,905
Other staff costs	22,829	16,399
	956,417	575,795

Independent examiner	fees
Professional Examination		- (over provision)	/ provision	(1,800	4,000
Other fees paid to	examiner			0	6,250
Other governance	costs				764
				(1,800)	11,014

Auditor fees
Auditor fees		5,100
Other fees paid to	auditor	2,153
Other governance	costs
		7,253

Cost
At 1 April 2022	804,348	67,641	871,989
Additions		7,102	7,102
	804,348	74,743	879,091
Depreciation
At 1 April 2022	303,709	32,045	335,754
Charge for the year	40,255	7,474	47,729
	343,964	39,519	383,483
Net book value
At 31 March 2023	460,384	35,224	495,608
At 31 March 2022	500,639	35,596	536,235

Trade debtors	115,056	300,735
Prepayments	29,559	20,713
Accrued income	84,633	45,266
Other debtors	0	444
	229,248	367,158

Trade Creditors		16,787	32,076
Other loans		13,284	13,299
Other taxation	and social security	17,686	13,704
Other creditors		6,792	6,070
Accruals		34,859	18,586
Deferred Income		246,655	462,623
		336,063	546,358

Deferred	income at 1 April 2022		462,623	106,031
Resources	deferred in the period		246,655	462,623
Amounts	released from previous	periods	(462,623)	(106,031)
Deferred	income at year end		246,655	462,623

Other loans			173,439	186,378
Included in the creditors are the following	amounts	due after more than five years;
After more than five years by instalments			116,830	132,729

Unrestricted funds
General
Unrestricted general		funds		112,335	191,932	(98,671)	(72,131)	133,465
Designated
Premises depreciation		fund		253,503	0	40,821)	96,837	309,519
Learning				0	0	(6,932)	6,932	0
Atrium				0	0	(44,509)	44,509	0
Total unrestricted		funds		365,838	191,932	(190,933)	76,147	442,984
Restricted
Expenditure Projects
Discharge Initiative	Fund			0	165,733	(165,733)	0	0
First Step				0	25,500	(25,500)	0	0
Mental Health Alliance				0	130,886	130,886)
Best Start (Splitz)				0	106,407	(106,407)
Breathing Space				0	204,215	204,215)
Positive Activity				0	2,977	(2,977	0	0
One Woman Centre				0	20,589	(20,589	0	0
Smallwood Trust				0	72,029	(72,029)	0	0
Spark				0	70 154	70I154	0	0
Women Discretionary		Fund		0	1,434	1,434
Well Being Exeter				0	330,570	330,570
Doing What Matters		Most		0	150,831	150831
Community Ambassadors				0	23,817	23,817
Exeter Homeless Partnership				0	23,197	23 197
Meaningful Activities				28,058	1,173	14584	0	14,647
High Flow				0	18,508	18,508
STaR				0	9,716	9716	0	0
Other Projects				0	5,684	5,684
				28,058	1,363,420	(1,376,831)	0	14,647
Capital Projects
Ministry ofjustice - Capital			funding	83,055	0	6,908	76,147
Loovre					21,618	(21,618)	0
				83,055	21,618	(28,526)	(76,147)
Total restricted funds				111,113	1,385,038	(1,405,357)	(76,147)	14,647
Total funds				476,951	1,576,970	(1,596,290)	0	457,631

Unrestricted funds	Unrestricted funds
General
Unrestricted general			funds		90,443	205,573	(130,048	(53,633	112,335
Designated
Premises depreciation			fund		270,128	0	(38,113)	21,488	253,503
Learning					0	0	2,261	2,261	0
Atrium					0	0	(29,884)	29,884	0
Total unrestricted			funds		360,571	205,573	(200,306)	0	365,838
Restricted
Expenditure Projects
Discharge Initiative		Fund			0	56,353	(56,353)
First Step					0	24,920	(24,920)
Mental Health Alliance					0	13,918	(13,918)
Best Start					0	75,489	(75,489
Breathing Space					0	86,556	(86,556)
Doing What Matters					0	5,030	(5,030)
OPCC					0	11,251	(11,251)
Smallwood Trust					0	40,802	(40,802)
Spark					0	5,876	5,876
Well Being Exeter					0	150,028	150,028
Doing What Matters			Most		0	111,873	111,873
Community Ambassadors					0	9,229	9,229
Exeter Homeless	Partnership				0	108,768	108,768
Meaningful Activities					0	37,043	8,985		28,058
Nationwide					0	6,525	6,525
Other Projects					0	3,142	(3,142
					0	746,803	(718,745)		28,058
Capital Projects
Ministry ofjustice	—Capital			funding	89,963		6,908	0	83,055
					89,963		(6,908)	0	83,055
Total restricted	funds				89,963	746,803	(725,653)	0	111,113
Total funds					450,534	952,376	(925,959)	0	476,951

			~	~		~
Tangible	fixed assets	186,089		309,519				495,608
Current	assets	265,197				206,328		471,525
Current	liabilities	(144,382)				(191,681)		(336,063)
Creditors	over 1 year	(173,439)						(173,439)
Total net assets		133,465		309,519		14,647		457,631
					~
			~	a		~
Tangible	fixed assets	199,677		253,503			83,055	536,235
Current	assets	182,770				490,682		673,452
Current	liabilities	(83,734)				(462,624)		(546,358)
Creditors	over 1year	(186,378)						(186,378)
Total net assets		112,335		253,503		28,058	83,055	476,951

Cash at bank and in hand	306,294	(64,017)	242,277
Debt due within one year	(13,298	14	13,284
Debt due after more than one year	(186,378)	12,939	(173,439)
Net funds / (debt)	106,618	(51,064)	55,554
Cash at bank and in hand	203,904	102,390	306,294
Debt due within one year	11,654	1,644	13,298
Debt due after more than one year	(199,677)	13,299	(186,378)
Net (debt) / funds	(7,427)	114,045	106,618