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|Reference and Achninistrative|Reference and Achninistrative|Details||
|---|---|---|---|
|Chair's Report|||2to 3|
|Trustees' Report|||4 to 8|
|Statement ofTmstees'|Responsibilities|||
|Independent
Auditor's|Report||10to 13|
|Statement ofFinancial|Activities||14|
|Balance Sheet|||15|
|Statement ofCash Flows|||16|
|Notes to the Financial|Statements||17to 31|
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||||||Unrestricted|Unrestricted|Restricted|Total 2022|
|---|---|---|---|---|---|---|---|---|
|2022|||||Note||f.||
|Income and Endowments|||from:||||||
|Donations
and legacies||||||197,189|343,300|540,489|
|Charitable
activities|||||||147,658|147,658|
|Investment
income||||||20||20|
|Total Income||||||197,209|490,958|688,167|
|Expenditure
on:|||||||||
|Raising funds||||||(36,724)||(36,724)|
|Charitable
activities||||||(120,342)|(490,958)|(611,300)|
|Total Expenditure||||||(157,066)|(490,958)|(648,024)|
|Net income||||||40,143||40,143|
|Net movement
in funds||||||40,143||40,143|
|Reconciliation offunds|||||||||
|Total funds brought||forward||||425,987|1,071|427,058|
|Total funds carried|forward||||18|466,130|1,071|467,201|
||||||Unrestricted||Restricted|Total 2021|
|2021|||||Note||||
|Income and Endowments|||from:||||||
|Donations
and legacies||||||368,973|385,174|754,147|
|Charitable
activities|||||||116,158|116,158|
|Investment
income||||||52||52|
|Total Income||||||369,025|501,332|870,357|
|Expenditure
on:|||||||||
|Raising funds||||||(55,686)||(55,686)|
|Charitable
activities||||||(176,422)|(505,492)|(681,914)|
|Total Expenditure||||||(232,108)|(505,492)|(737,600)|
|Net income/(expenditure)||||||136,917|(4,160)|132,757|
|Net movement
in funds||||||136,917|(4,160)|132,757|
|Reconciliation
offunds|||||||||
|Total funds brought||forward||||289,070|5,23I|294,301|
|Total funds carried|forward||||18|425,987|1,071|427,058|
|All ofthe charity's|activities||derive from|continuing|operations|during
the above|two periods.||
|The funds breakdown||for 2021 is shown||in note 18.|||||
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|||||2022|2021|
|---|---|---|---|---|---|
||||Note|||
|Fixed assets||||||
|Tangible
assets|||12|4,703|5,566|
|||||4,703|5,566|
|Current
assets||||||
|Debtors
Cash at bank|and in hand||13
14|93,539
414,586|94,547
416,318|
|||||508,125|510,865|
|Creditors: Amounts||falling due within one year|15|(45,627)|(89,373)|
|Net current|assets|||462,498|421,492|
|Net assets||||467,201|427,058|
|Funds ofthe|charity:|||||
|Restricted||||1,071|1,071|
|Unrestricted|income|funds||||
|Umestricted||||466,130|425,987|
|Total funds|||18|467,201|427,058|
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|Statement|ofCash F|lows for the|Year Ended 3|1March 2022||
|---|---|---|---|---|---|
|||||2022|2021|
||||Note|||
|Cash flows from operating
activities||||||
|Net cash income||||40,143|132,757|
|Adjustments
to cash flows from non-cash||items||||
|Depreciation||||3,438|3,550|
|Investment
income||||(20)|(52)|
|||||43,561|136,255|
|Working capital adjustments||||||
|Decrease/(increase)
in debtors|||13|1,008|(4,454)|
|(Decrease)/increase
in creditors|||15|(43,746)|58,322|
|Net cash flows from operating|activities|||823|190,123|
|Cash flows from investing
activities||||||
|Interest receivable
and similar|income||5|20|52|
|Purchase oftangible
fixed assets
Saleoftangible
fixed assets|||12|(3,510)
935|(666)|
|Net cash flows from investing|activities|||(2,555)|(614)|
|Net (decrease)/increase
in cash|and cash equivalents|||(1,732)|189,509|
|Cash and cash equivalents
at I|April|||416,318|226,809|
|Cash and cash equivalents
at 31March||||414,586|416,318|
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|donors, activity costs are apportioned
between
fundrsi
involved
with each activity.|sing
and charitable
activities on the basis|ofthe pers|
|---|---|---|
||2022|2021|
|Adsdce services|83'/0|81'/0|
|Tax education|6'/0|6'/0|
|Cost ofraising funds|7'/0|10'/0|
|Governance
costs|4'/s|30/|
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|||Unrestricted||||
|---|---|---|---|---|---|
|||funds||||
||||Restricted|Total|Total|
|||General|funds|2022|2021|
|HM Revenue k.Customs|||270,000|270,000|270,000|
|Chartered
Institute ofTaxation|||30,000|30,000|20,000|
|Association ofTaxation|Technicians||13,300|13,300|10,000|
|XPS||15,000||15,000|12,000|
|The Julia and Hans Rausing Trust|||30,000|30,000|80,000|
|Tax Advisers'
Charitable|Trust|4,000||4,000|4,000|
|Estate ofMr FBClowes|||||74,920|
|HMRC CJRS|||||5,174|
|Gift aid and other donations||106,709||106,709|146,640|
|Donated facilities and services||71,480||71,480|131,413|
|Total income 2022||197,189|343,300|540,489|754,147|
|Total income 2021||368,973|385,174|754,147||
|is is ajoint initiative
se
tween
the two charities.|t up by|Tax Volunteers|and TaxAid UK, whereby
am|ounts
received ar|e split equally|
|---|---|---|---|---|---|
|||||2022|2021|
|BDO LLP|||||12,647|
|Deloitte||||13,146|11,831|
|Freshfields||||9,986|9,920|
|Kathleen Beryl Sleigh Charitable||Trust||5,000|20,000|
|London Legal Support||||4,176||
|Slaughter
and May|||||4,950|
|Tax Advisers'
Charitable|Trust ithe Worshipful||Company ofTax Advisers)|4,000|4,000|
|Virtual CPD Events||||25,210||
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|Income from|charitable
activities||||
|---|---|---|---|---|
|||Restricted|Total|Total|
|||funds|2022|2021|
|AVIVA Life Services Ltd||32,650|32,650|32,650|
|Rothesay Life||84,000|84,000|52,500|
|Mineworkers|Pension Scheme &British Coal Staff||||
|Superannuation|Scheme|31,008|31,008|31,008|
|||147,658|147,658|116,158|
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||||Unrestricted|||
|---|---|---|---|---|---|
||||funds|Total||
||||General|funds||
||||f.|||
|Interest receivable|and similar income;|||||
|interest receivable||on bank deposits|20||20|
|Total for 2022|||20||20|
|Total for 2021|||52||52|
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||||2022|2021|
|---|---|---|---|---|
|Operating|leases|—other assets|(37,264)|(39,223)|
|Audit fees|||(6,910)|(4,987)|
|Depreciation of||fixed assets|(3,438)|(3,550)|
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|The aggregate
payroll costs were as follows:|||
|---|---|---|
||2022|2021|
|Staff costs during the year were:|||
|Wages and salaries|396,005|425,926|
|Social security costs|23,840|28,083|
|Pension costs|18,646|14,617|
|Other staff costs|915|(492)|
||439,406|468,134|
|The monthly
average
number
of persons
employ
expressed as full-time
equivalents
was as follows:|ed
by the charity
or working
for the|benefit|of the cha|rity,|
|---|---|---|---|---|
||2022||2021||
||No||No||
|Raising funds||0.6||1.0|
|Advice services||8.1||8.3|
|Tax education||05||0.6|
|Support||5.8||5.6|
|Governance||0.4||0.4|
|||15.4||15.9|
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|12 Tangible fixed as|sets|||||
|---|---|---|---|---|---|
||Leasehold|Office|Computer|Call-centre||
||improvements|equipment|equipment|equipment|Total|
|Cost||||||
|At
1 April 2021|10,905|31,433|39,104|19,228|100,670|
|Additions|||2,822|688|3,510|
|Disposals|||(935)||(935)|
|At 31March 2022|10,905|31,433|40,991|19,916|103,245|
|Depreciation||||||
|At
1 April 2021|10,637|31,049|35,049|18,369|95,104|
|Charge for the year|268|230|2,368|572|3,438|
|At 31March 2022|10,905|31,279|37,417|18,941|98,542|
|Net book value||||||
|At 31March 2022||154|3,574|975|4,703|
|At 31March 2021|268|384|4,055|859|5,566|
|13 Debtors||||||
|||||2022|2021|
|Trade debtors||||38,622|22,000|
|Prepayments||||17,446|4,596|
|Other debtors||||37,471|67,951|
|||||93,539|94,547|
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|||2022|2021|
|---|---|---|---|
|Cash at bank||414,586|416,318|
|15 Creditors: amounts|falling due within one year|||
|||2022|2021|
|Trade creditors||2,917|1,842|
|Other taxation and social|security|6,873|18,222|
|Other creditors||5,587|63,107|
|Accruals||30,250|6,202|
|||45,627|89,373|
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|Total future minimum
lease payments
under non-cancell|able
operating
leases are as follows:||
|---|---|---|
||2022|2021|
|Land and buildings|||
|Within one year|11,964|26,920|
|Other|||
|Within one year|3,840|3,840|
|Between one and five years||3,840|
||3,840|7,680|
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|18 Funds||||||
|---|---|---|---|---|---|
|||Balance at 1|Incoming|Resources|Balance at31|
|||April 2021|resources|expended|March 2022|
|Unrestricted
funds||||||
|General||||||
|General fund||425,987|197,209|(157,066)|466,130|
|Restricted funds||||||
|HM Revenue
Sr.Customs|||270,000|(270,000)||
|Aviva Life Services Ltd|||32,650|(32,650)||
|Chartered
Institute ofTaxation|||30,000|(30,000)||
|Association ofTaxation||||||
|Technicians|||13,300|(13,300)||
|Esmee Fairhairn||1,071|||1,071|
|Julia and Hans Rausing|Trust||30,000|(30,000)||
|Rothesay Life|||84,000|(84,000)||
|Mineworkers
Pension Scheme Jk||||||
|British Coal Staff Superannuation||||||
|Scheme|||31,008|(31,008)||
|Total restricted funds||1,071|490,958|(490,958)|1,071|
|Total funds||427,058|688,167|(648,024)|467,201|
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||||Balance at 1|Incoming|Resources|Balance at31|
|---|---|---|---|---|---|---|
||||April 2020|resources|expended|March 2021|
|Unrestricted
funds|||||||
|General|||||||
|General
fund|||289,070|369,025|(232,108)|425,987|
|Restricted|||||||
|HM Revenue|&Customs|||270,000|(270,000)||
|Aviva Life Services Ltd||||32,650|(32,650)||
|Chartered
Institute ofTaxation||||20,000|(20,000)||
|Association of||Taxation|||||
|Technicians||||10,000|(10,000)||
|HMRC CJRS||||5,174|(5,174)||
|Esmee Fairbairn|||1,071|||1,071|
|Julia and Hans||Rausing Trust||80,000|(80,000)||
|Rothesay Life||||52,500|(52,500)||
|Mineworkers|Pension Scheme &||||||
|British Coal Staff Superannuation|||||||
|Scheme||||31,008|(31,008)||
|The Moondance||Foundation|4,160||(4,160)||
|Total restricted||funds|5,231|501,332|(505,492)|1,071|
|Total funds|||294,301|870,357|(737,600)|427,058|
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||Unrestricted|||
|---|---|---|---|
||||Total funds at|
||General|Restricted|31March 2021|
|||f.||
|Tangible fixed assets|4,703||4,703|
|Current assets|507,054|1,071|508,125|
|Current liabilities|(45,627)||(45,627)|
|Total net assets|466,130|1,071|467,201|
||Unrestricted|||
||||Total funds at|
||General|Restricted|31March 2021|
||f.|g||
|Tangible fixed assets|5,566||5,566|
|Current assets|509,794|1,071|510,865|
|Current liabilities|(89,373)||(89,373)|
|Total net assets|425,987|1,071|427,058|
|20 Analysis ofnet funds||||
|---|---|---|---|
||At 1April|Financing
cash|At 31March|
||2021|flows|2022|
|Cash at bank and in hand|416,318|(1,732)|414,586|
|Net debt|416,318|(1,732)|414,586|
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