| Pages | ||||
|---|---|---|---|---|
| Trustees' Annual Report |
2to | 10 | ||
| Independent Examiner's |
Report | |||
| Statement of Financial Activities | 12 | |||
| Summary Income and Expenditure |
Account | 13 | ||
| Balance Sheet | 14 | |||
| Statement of Cash flows | 15 | |||
| Notes to the Accounts | 16to | 25 | ||
| Detailed Statement of Financial Activities |
26to | 27 |
| forthe year | ended 31March | 2023 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| Notes | E | E | E | E | ||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 792 | 126 | 918 | 2,392 | |
| Charitable | activities | 82,083 | 144,689 | 226,772 | 151,635 | |
| Other trading activities | 2,235 | 2,235 | 2,580 | |||
| Investments | 101 | 101 | 6 | |||
| Other | 343 | 12,060 | 12,403 | 2,581 | ||
| Total | 85,554 | 156,875 | 242,429 | 159,194 | ||
| Expenditure | on: | |||||
| Charitable | activities | 9 | 2,048 | 72,140 | 74,188 | 34,022 |
| Other | 10 | 90,621 | 51,142 | 141,763 | 109,354 | |
| Total | 92,669 | 123,282 | 215,951 | 143,376 | ||
| Net gains on | investments | |||||
| Net income | (7,115) | 33,593 | 26,478 | 15,818 | ||
| Transfers between funds |
(3,513) | 3,513 | ||||
| Net income gains/(losses) |
before other | (10,628) | 37,106 | 26,478 | 15,818 | |
| Other gains and losses | ||||||
| Net movement in funds |
(10,628) | 37,106 | 26,478 | 15,818 | ||
| Reconciliation offunds: | ||||||
| Total funds brought forward | 103,420 | 35,356 | 138,776 | 122,958 | ||
| Total funds carried forward | 92,792 | 72,462 | 165,254 | 138,776 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| E | ||||
| Income | 242,328 | 159,188 | ||
| Interest and | investment | income | 101 | |
| Gross income forthe year | 242,429 | 159,194 | ||
| Expenditure | 215,149 | 142,676 | ||
| Depreciation | and charges | for | ||
| impairment | offixed assets | 802 | 700 | |
| Total expenditure forthe year |
215,951 | 143,376 | ||
| Net income | before tax for the year | 26,478 | 15,818 | |
| Net income | for the year | 26,478 | 15,818 |
| at 31March 202 | 3 | 3 | 3 | 3 | |||
|---|---|---|---|---|---|---|---|
| Company No. |
03827654 | Notes | 2023 | 2022 | |||
| f | f | ||||||
| Fixed assets | |||||||
| Tangible assets | 13 | 4,093 | 3,378 | ||||
| 4,093 | 3,378 | ||||||
| Current assets | |||||||
| Debtors | 14 | 11,628 | 21,418 | ||||
| Cash at bank | and | in hand | 159,110 | 166,221 | |||
| 170,738 | 187,639 | ||||||
| Creditors: Amount | falling due within one year | 15 | (9,577) | (52,241) | |||
| Net current assets | 161,161 | 135,398 | |||||
| Total assets less | current | liabilities | 165,254 | 138,776 | |||
| Net assets excluding | pension asset or liability | 165,254 | 138,776 | ||||
| Total net assets | 165,254 | 138,776 | |||||
| The funds ofthe | charity | ||||||
| Restricted funds | 16 | ||||||
| Restricted income | funds | 72,462 | 35,356 | ||||
| 72,462 | 35,356 | ||||||
| Unrestricted funds |
16 | ||||||
| General funds | 21,584 | 27,054 | |||||
| Designated funds |
71,208 | 76,366 | |||||
| 92,792 | 103,420 | ||||||
| Reserves | 16 | ||||||
| Total funds | 165,254 | 138,776 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| E | E | ||||
| Cash flows from operating | activities | ||||
| Net income per Statement | of Financial | Activities | 26,478 | 15,818 | |
| Adjustments for: |
|||||
| Depreciation ofproperty, plant and |
equipment | 802 | 700 | ||
| Dividends, interest and |
rents from | investments | (12,504) | (2,587) | |
| Other gains/losses | |||||
| Decrease/(Increase) in trade and other |
receivables | 9,790 | (5,849) | ||
| (Decrease)/Increase in trade and other |
payables | (42,661) | 28,194 | ||
| Net cash (used in)/provided | by operating | activities | (18,095) | 36,276 | |
| Cash flows from investing | activities | ||||
| Payments for property, |
plant and equipment | (1,517) | (864) | ||
| Dividends, interest and |
rents from | investments | 12,504 | 2,587 | |
| Net cash from investing activities |
10,987 | 1,723 | |||
| Net cash from financing activities |
|||||
| Net (decrease)/increase in |
cash and cash equivalents | (7,108) | 37,999 | ||
| Cash and cash equivalents | atthe beginning | ofthe year | 166,221 | 128,222 | |
| Cash and cash equivalents | atthe end | ofthe year | 159,113 | 166,221 | |
| Components ofcash and cash equivalents |
|||||
| Cash and bank balances | 159,110 | 166,221 | |||
| 159,110 | 166,221 |
| last year and no chang | last year and no chang | last year and no chang | last year and no chang | es have been made to accounts for previ |
ous years. | |||
|---|---|---|---|---|---|---|---|---|
| Fund accounting | ||||||||
| Unrestricted | funds | These are available for use at the discretion ofthe trustees in furtherance |
ofthe | |||||
| general objects ofthe charity. | ||||||||
| Designated | funds | These are unrestricted funds earmarked |
by the trustees | for particular purposes. |
||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | |||||
| the restatement ofinvestment assets at |
their market values. | |||||||
| Restricted | funds | These are available for use subject to restrictions imposed by the donor |
or | |||||
| through terms ofan appeal. |
||||||||
| Income | ||||||||
| Recognition | of | Income is included in the Statement of Financial Activities (SoFA) when the |
||||||
| income | charity becomes entitled to, and virtually | certain to receive, the income | and | the | ||||
| amount ofthe income can be measured | with sufficient | reliability. | ||||||
| Income with | related | Where income has related expenditure the income and |
related expenditure | is | ||||
| expenditure | reported gross in the SoFA. |
|||||||
| Donations | and | Voluntary income received by way ofgrants, donations |
and gifts is included | in | ||||
| legacies | the the SoFAwhen receivable and only |
when the Charity has unconditional | ||||||
| entitlement to the income. |
||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFA at the |
same time as the | |||||
| donations | and | gifts | gift/donation to which it relates. |
|||||
| Donated services and | These are only included in income (with |
an equivalent amount in expenditure) |
||||||
| facilities | where the benefit to the Charity is reasonably quantifiable, measurable |
and | ||||||
| material. | ||||||||
| Volunteer | help | The value of any volunteer help received |
is not included | in the accounts. | ||||
| Investment | income | This is included in the accounts when receivable. |
||||||
| Gains/(losses) | on | This includes any gain or loss resulting from revaluing investments to market |
||||||
| revaluation | of | fixed | value at the end ofthe year. | |||||
| assets | ||||||||
| Gains/(losses) | on | This includes any gain or loss on the sale |
ofinvestments. | |||||
| investment | assets |
| Unrestricted | Restricted | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | Total funds | |||||||
| 2022 | 2022 | 2022 | |||||||
| Income and | endowments | from: | |||||||
| Donations | and | legacies | 2,263 | 129 | 2,392 | ||||
| Charitable | activities | 80,589 | 71,046 | 151,635 | |||||
| Other trading activities |
2,580 | 2,580 | |||||||
| Investments | 6 | 6 | |||||||
| Other | 1,081 | 1,500 | 2,581 | ||||||
| Total | 86,519 | 72,675 | 159,194 | ||||||
| Expenditure | on: | ||||||||
| Charitable | activities | 193 | 33,829 | 34,022 | |||||
| Other | 75,101 | 34,253 | 109354 | ||||||
| Total | 75,294 | 68,082 | 143,376 | ||||||
| Net | income | 11,225 | 4,593 | 15,818 | |||||
| Net income before gains/(losses) |
other | 11,225 | 4,593 | 15,818 | |||||
| Other gains | and losses: | ||||||||
| Net | movement | in funds | 11,225 | 4,593 | 15,818 | ||||
| Reconciliation | offunds: | ||||||||
| Totalfunds | brought | forward | 92,195 | 30,763 | 122,958 | ||||
| Total funds | carried | forward | 103,420 | 35,356 | 138,776 | ||||
| 4 | Income | from donations | and legacies | ||||||
| Unrestricted | Restricted | Total | Total | ||||||
| 2023 | 2022 | ||||||||
| E | E | ||||||||
| Donations | 792 | 126 | 918 | 2,392 | |||||
| 792 | 126 | 918 | 2,392 |
| 5 | Income | from | charitable | charitable | activities | activities | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||||||
| 2023 | 2022 | |||||||||
| Project grants | 82,083 | 94,815 | 176,898 | 131,438 | ||||||
| Respect | festival | 49,874 | 49,874 | 20,197 | ||||||
| 82,083 | 144,689 | 226,772 | 151,635 | |||||||
| 6 | Income | from | other trading | activities | ||||||
| Unrestricted | Total | Total | ||||||||
| 2023 | 2022 | |||||||||
| Training | Ik consultancy | 2,235 | 2,235 | 2,580 | ||||||
| 2,235 | 2,235 | 2,580 | ||||||||
| 7 | Income | from | investments | |||||||
| Unrestricted | Total | Total | ||||||||
| 2023 | 2022 | |||||||||
| Bank interest | received | 101 | 101 | |||||||
| 101 | 101 | 6 | ||||||||
| 8 | Other income | |||||||||
| Unrestricted | Restricted | Total | Total | |||||||
| 2023 | 2022 | |||||||||
| E | E | |||||||||
| Reimbursements | 290 | 60 | 350 | |||||||
| Otherincome | 53 | 12,000 | 12,053 | 2,581 | ||||||
| 343 | 12,060 | 12,403 | 2,581 | |||||||
| 9 | Expenditure | on | chaditable | activities | ||||||
| Unrestdcted | Restricted | Total | Total | |||||||
| 2023 | 2022 | |||||||||
| Expenditure | on | charitable | ||||||||
| activities | ||||||||||
| Small grant funders | 2,048 | 14,756 | 16,804 | 6,723 | ||||||
| Respect | festival | 0 | 47,384 | 47,384 | 27,299 | |||||
| Misc charitable | activities | 10000 | 10000 | |||||||
| Governance | costs | |||||||||
| 2,048 | 72,140 | 74,188 | 34,022 |
| Not 10 |
es tothe Accounts Other expenditure |
|||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| 2023 | 2022 | |||||
| Employee costs | 68,141 | 49,711 | 117,852 | 85,599 | ||
| Motor and travel costs | 825 | 340 | 1,165 | 144 | ||
| Premises costs | 6,505 | 6,505 | 6,655 | |||
| Amortisation, depreciation, |
||||||
| impairment, profit/loss |
on | 802 | 802 | 700 | ||
| disposal offixed assets | ||||||
| General administrative | costs | 11,441 | 591 | 12,032 | 9,730 | |
| Legal and professional | costs | 2,907 | 500 | 3,407 | 6,526 | |
| 90,621 | 51,142 | 141,763 | 109,354 | |||
| 11 | Net income before transfers | |||||
| 2023 | 2022 | |||||
| This is stated after charging: | E | E | ||||
| Depreciation ofowned |
fixed assets | 802 | 700 | |||
| 12 | Staff costs | |||||
| 2023 | 2022 | |||||
| Salaries and wages | 117,268 | 85,197 | ||||
| Pension costs | 520 | 367 | ||||
| 117,788 | 85,564 | |||||
| No employee received |
emoluments | in excess of660,000. | ||||
| 13 | Tangible fixed assets |
| Tangible fixe | d assets | ||
|---|---|---|---|
| Fixtures, | |||
| fittings and | Total | ||
| equipment | |||
| E | |||
| Cost or revaluation | |||
| At 1April 2022 | 64,326 | 64,326 | |
| Additions | 1,517 | 1,517 | |
| At 31March | 2023 | 65,843 | 65,843 |
| Depreciation | and impairment | ||
| At 1April 2022 | 60,948 | 60,948 | |
| Depreciation | charge for the | 802 | 802 |
| year | |||
| At 31March | 2023 | 61,750 | 61,750 |
| Net book values | |||
| At 31March | 2023 | 4,093 | 4,093 |
| At 31March | 2022 | 3,378 | 3,378 |
| 14 | Debtors | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| E | E | ||||
| Trade debtors | 2,250 | 19,788 | |||
| Other debtors | 1,888 | 412 | |||
| Prepayments | and accrued income | 7,490 | 1,218 | ||
| 11,628 | 21,418 | ||||
| 15 | Creditors: | ||||
| amounts | falling due within one year | ||||
| 2023 | 2022 | ||||
| f | E | ||||
| Trade creditors | 4,214 | 4,604 | |||
| Other taxes and social security | 1,293 | ||||
| Other creditors | 3,507 | 3,351 | |||
| Accruals | 856 | 859 | |||
| Deferred | income | 1,000 | 42,134 | ||
| 9,577 | 52,241 |
| Movement | in funds | ||||||
|---|---|---|---|---|---|---|---|
| Incoming | |||||||
| I'esoufces | At 31 | ||||||
| Resources | Gross | ||||||
| At 1April | (including other |
expended | transfers | March 2023 |
|||
| 2022 | gains/losses) | ||||||
| E | |||||||
| Restricted funds: | |||||||
| Restricted income funds: | |||||||
| Small General Restricted | |||||||
| Funds | 3,317 | 35,380 | (26,060) | 404 | 13,041 | ||
| Respect Festival | 524 | 44,814 | (48,223) | 2,885 | 0 | ||
| Destitution | 519 | 126 | (172) | 473 | |||
| Victim Support | 23,326 | 30,000 | (22,102) | 31,224 | |||
| International | Women's | Day | 527 | (751) | 224 | ||
| Contain Outbreak | |||||||
| management | fund | 6,884 | 17,379 | (17,052) | 7,211 | ||
| Plymouth Drake Foundation |
|||||||
| Community | Grant | 259 | 259 | ||||
| Rank 22/23 | - 23/24 | 29,176 | (8,922) | 20,254 | |||
| Totol | 35,356 | 156,875 | (123,282) | 3,513 | 72,462 | ||
| Unrestricted | funds: | ||||||
| General funds | 27,054 | 4,271 | (33,007) | 23,266 | 21,584 | ||
| Designated | funds: | ||||||
| Devon Advocacy Service | 20,241 | 11,314 | (11,303) | (20,252) | |||
| Equality and |
Diversity | 3,497 | 4,500 | (3,332) | (4,665) | ||
| RISS | 52,628 | 63,469 | (44,889) | 71,208 | |||
| The BoxCulture Club | 2,000 | (138) | (1,862) | ||||
| Torol | 76,366 | 81,283 | (59,662) | (26,779) | 71,208 | ||
| rotal funds | 138,776 | 242,429 | (215,951) | 165,254 |
| 17 | Analysis o | fnet | assets | between funds | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestdcted | Restricted | ||||||||
| Total | |||||||||
| funds | funds | ||||||||
| f | f | ||||||||
| Fixed assets | 4,093 | 4,093 | |||||||
| Net current assets | 155,020 | 6,141 | 161,161 | ||||||
| 159,113 | 6,141 | 165,254 | |||||||
| 18 | Reconciliation | ofnet | debt | ||||||
| At 31 | |||||||||
| At 1April | March | ||||||||
| 2022 | Cash flows | 2023 | |||||||
| f | f | f | |||||||
| Cash and cash | equivalents | 166,221 | (7,111) | 159,110 | |||||
| 166,221 | (7,111) | 159,110 | |||||||
| Net debt | 166,221 | (7,111) | 159,110 | ||||||
| 19 | Commitments | ||||||||
| Operating | lease commitments | ||||||||
| Annual commitments |
under non-cancellable | operating | leases | are as follows: | |||||
| 2023 | 2023 | 2022 | 2022 | ||||||
| Land | and | Land and | |||||||
| Other | Other | ||||||||
| buildings | buildings | ||||||||
| f | f | ||||||||
| Operating | leases with | expiry date: | |||||||
| Pension commitments | |||||||||
| 2023 | 2022 | ||||||||
| f | f | ||||||||
| The pension cost charge to the company | |||||||||
| amounted | to: | 520 | 367 |
| Unrestricted | Restricted | ||||||
|---|---|---|---|---|---|---|---|
| funds | funds | Total funds | Totalfunds | ||||
| 2023 | 2023 | 2023 | 2022 | ||||
| E | E | E | E | ||||
| Income and endowments | from: | ||||||
| Donations and legacies | |||||||
| Donations | 792 | 126 | 918 | 2,392 | |||
| 792 | 126 | 918 | 2,392 | ||||
| Charitable activities |
|||||||
| Project grants | 82,083 | 94,815 | 176,898 | 131,438 | |||
| Respect festival | 49,874 | 49,874 | 20,197 | ||||
| 82,083 | 144,689 | 226,772 | 151,635 | ||||
| Other trading activities |
|||||||
| Training &consultancy |
2,235 | 2,235 | 2,580 | ||||
| 2,235 | 2,235 | 2,580 | |||||
| Investments | |||||||
| Bank interest received | 101 | 101 | |||||
| 101 | 101 | ||||||
| Other | |||||||
| Reimbursements | 290 | 60 | 350 | ||||
| Other income | 53 | 12,000 | 12,053 | 2,581 | |||
| 343 | 12,060 | 12,403 | 2,581 | ||||
| Total income and endowments | 85,554 | 156,875 | 242,429 | 159,194 | |||
| Expenditure on: |
|||||||
| Charitable activities |
|||||||
| Small grant fenders | 2,048 | 14,756 | 16,804 | 6,723 | |||
| Respect festival | 0 | 47,384 | 47,384 | 27,299 | |||
| Misc charitable | activities | 10,000 | 10,000 | ||||
| 2,048 | 72,140 | 74,188 | 34,022 | ||||
| Total ofexpenditure activities |
on charitable | 2,048 | 72,140 | 74,188 | 34,022 | ||
| Employee costs | |||||||
| Salaries/wages | 67,557 | 49,711 | 117,268 | 85,197 | |||
| Pension costs | 520 | 520 | 367 | ||||
| Staff welfare | 35 | ||||||
| Temporary staff |
64 | 64 | |||||
| 68,141 | 49,711 | 117,852 | 85,599 | ||||
| Motor and travel costs | |||||||
| Travel and subsistence | 825 | 340 | 1,165 | 144 | |||
| 825 | 340 | 1,165 | 144 | ||||
| Premises costs | |||||||
| Rent | 6,156 | 6,156 | 6,261 | ||||
| Rates | 349 | 349 | 349 |
| Premises cleaning | 45 | ||||
|---|---|---|---|---|---|
| 6,505 | 6,505 | 6,655 | |||
| Genera I administrative |
costs, | ||||
| including depreciation and |
|||||
| amortisation | |||||
| Depreciation ofFixtures, fittings |
802 | 802 | 700 | ||
| and equipment | |||||
| Bad debts | 200 | 200 | 22 | ||
| Bank charges | 156 | 156 | 120 | ||
| Equipment leasing and charges |
hire | 1,615 | 1,615 | 2,258 | |
| Equipment repairs and |
240 | 126 | 366 | 179 | |
| maintenance | |||||
| General insurances | 2,258 | 2,258 | 2,187 | ||
| Postage and couriers | 19 | 19 | 19 | ||
| Software, ITsupport and related costs |
2,283 | 2,283 | 1,850 | ||
| Stationery and printing |
559 | 60 | 619 | 276 | |
| Telephone, fax and broadband | 4,111 | 405 | 4,516 | 2,819 | |
| 12,243 | 591 | 12,834 | 10,430 | ||
| Legal and professional costs |
|||||
| Accountancy and bookkeeping |
1,620 | 1,620 | 1,620 | ||
| Consultancy fees |
990 | 1,490 | 4,770 | ||
| Solicitor's fees | 35 | 35 | 35 | ||
| Other legal and professional | 262 | 262 | 101 | ||
| costs | |||||
| 2,907 | 500 | 3,407 | 6,526 | ||
| Total ofexpenditure ofother costs |
90,621 | 51,142 | 141,763 | 109,354 | |
| Total expenditure | 92,669 | 123,282 | 215,951 | 143,376 | |
| Net gains on investments | |||||
| Net income | (7,115) | 33,593 | 26,478 | 15,818 | |
| Transfers between funds |
(3,513) | 3,513 | |||
| Net income before other gains/(losses) |
(10,628) | 37,106 | 26,478 | 15,818 | |
| Other Gains | |||||
| Net movement in funds |
(10,628) | 37,106 | 26,478 | 15,818 | |
| Reconciliation offunds: |
|||||
| Total funds brought forward | 103,420 | 35,356 | 138,776 | 122,958 | |
| Total funds carried forward | 92,792 | 72,462 | 165,254 | 138,776 |