2022-03-31-accounts - Castle Point Association Of Voluntary Services Limited

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		Page
Legal and administrative	information
Report ofthe Directors		2-8
Auditor's Report		9-11
Statement ofFinancial Activities		12-17
Balance Sheet		18-19
Statement ofCash Flows		20
Notes to the Financial Statements		21-33

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			(REGISTBRBD	CHARITY NUM 8	CHARITY NUM 8	BR 1103968)
			(COMPANYNUMBBR		048566'&7)
			BALANCB SHBBT
			ASAT	3&SThfARCH	2022
					31STMARCH 2022		3&SThfhRCH 2021
						h	6;
			Note
			10			?,189	5,050
Cask at bank and in band Debtors and prepspncnts						658,893 14,142	508,803 20,469
			13			(&30?M)	(145,741)
TIE						~544 956	~388581
Voluntmr Management
Nerer too Old to PBy
CEOAdmin
Co eCAPS
Reablement						(1,121)
'll'alk, Talk Rbe Heritby Besafe						785 996
CAPS meeting rooms
Anglian '&Pater 2 ECCHousehold Support PCN Rsytrit)t PCN Rock ford PCN Range t PCN Ca vcy PCN Ra&leigb 2 PCN Rocbfonl 2						1,765 5,786 15,080 12,138 2,944 2,693 ?556	2,529 7,537 4,051 (526) (486) (491)
PCN Scngeet 2 PCN Canve& 2						1,7&3 3R&1	(1,104) (521)
PCN Scngcet3 Rr ter COV&D Lmg Ass st Ginic Shield Inspirt Women Kick Starter						5,044 3 13,016 (438) 1,407	14,310
Fuse Walb gproject CVS Vaccination						4,959 5,600
Tbundcrtlcy Rovers &anality Pond Scngeet						(5,996)
Came& Hcaltb Centre						(sg&)
Containmcnt management Slips, trips and falls learning		and support				44324 1,682
'tpa&a to \Vegness Covrid Wane Homes	19					7,913	5?$9
I'amilyMc toringSenicc						23,597
CAPS Unrestricted CAVS Unresmcted				51,497			24,063
Opemtional	Continge		U	274,417			288,187
						325,914	31k?50
							2B72
Anglsi Water 3
Votmteer Centre Social Prn«riptm BeFriending						39,044 10,092	29,554 3,149
B~y up
Anglis Water
						~544 956
RBPRESBNTBD BY:
ACCU51ULATBD GBNBRAL			FUND
Balance at 1sthpnl 2tl21 Exess~oIIncome Over (Bxpcnditura)				388,581 ~&56 75~544956			308,347 ~388 581

		ASAT 31ST	MARCH 2022
				2022	2021
			Notes
Cash used in operating	activities			150,090	157,065
Increase/(Decrease) in in the year	cash and	cash equvalents		150,090	157,066
Cash and cash equivalents at the beginning of the year				508,803	351,737
Total cash and cash equivalents the end ofthe year		at		658,893	508,803

CASTLE POINT ASSOCIATION OFVOLUNTARY SERVICESLIMITED	CASTLE POINT ASSOCIATION OFVOLUNTARY SERVICESLIMITED	CASTLE POINT ASSOCIATION OFVOLUNTARY SERVICESLIMITED	CASTLE POINT ASSOCIATION OFVOLUNTARY SERVICESLIMITED
(REGISTERED CHARITY NUMBER 1103968)
NOTES TOTHE FINANCIAL STATEMENTS
FORTHE YEAR ENDED 31STMARCH 2022
the amount is knotvn, and receipt is expected. Ifthe amount is not lmoum, the legacy is treated		ss a
conhngentssset.
Tumovcr ir measured at the fair value ofthe considctation received or receivable and represents			amounts
receivable forgoods and services prordded in the normal course ofbusiness, net ofdiscounts,	VAT and
other .ales related taxes
Resource* expended
Expenditure and liabilities
Liabiliiy recognition
Liabilities are recognised as soon ss there is a legal or constructive obligation commitdng the charity to pay
out resources.
Depreciation
Fixtures and linings have been depredatcd at25%on a reducing balance basis.
Computer equipment has been depreciated over 3years straight linc basis.
Capitalisation policy
lt is the charity's policy to write offitems ofcapital expenditure below $1,000to the income and		expenditure
account.
VAT
As the charity is not registered for VAT all irrecoverable VAT paid is written offto the income	and
expenditure account.
Tangible lixed assets
Tangible fixed a sets are initially measured at cost snd subsequently measured atcost or valuation,			net of
depreciation and any impairment losaci
Depreciation is recognised so as to write offthe cost or valuation of assets less their teridual values			over
their useful hvcc on the following basest
ltixturcs and titrings 25sAs reducing babnce basis
lltc gain or loss arising on the disposal ofan asset is dctermincd as the difference between thc sale
proceeds and thc canying value ofthe as.et,and ic recognised in net income/(expenditure) for the			year.
Impairment ofAxed assets
At each rcpotting end date, the charity reviews the canying amounts ofits tangible and intangible		assets to
determine whether there is any indication that those assets have suffered an impairment loss.Ifany			such
indication exists, the recm ersble amount ofthe asset is estimated in order to determine the extent		ofthe
impairment loss (ifany ).
Recoverable amount is the higher offair value less costs to sell and value in usc.In asses.ing value		in
use, tire estimated future cash flotvs arc discounted to their present value using a pre-tsx discount	rate that
rctlect» current market assessments ofthc time value ofmoney and the tisks specific to the ss.et	for
tvbich the estimates offuture cash flow' have not been adjusted.
Ifthc recoverable amount ofan asset is estimated to bc less than its carrying amount, tbe carrying		amount
ofthe erect is reduced tu its rccoverablc amount. An impairment loss is recognised immediately in		income/
(expenditure) for the yra, unless thc relevant asset is carried at a revalued amount, in which case	the
impairment loss is treated as a revaluation dccrcase.
gecogrused impairment losses atc teversed if, and only if, thc reasons for the impairment loss have
ceased to apply. IVhere sn impairment loss subsequently reverses, thc canying amount ofthe asset		is
increased to the revised estimate ofits recoverable amount, but so that the increased canying amount
does not excccd the canying amount that would have been determined had no impairment loss been
recognised for the asset in prior year .A raver al ofan impairment loss is recognised immediately,	unless
the relevant asset is canied in at a revshted amount, in which case the rcvcrsal ofthe impairment loss			is
touted as a rerxiuadon increase.
Cash and cash equivalents
Cash and cash equivalents include «a.h in hand, deposits held at call with banks, other short-term	liquid
investmenrs with origina! maturitiec ofthree months or less; and bank overdrafri Bank overdrafts	are
shown tvhhin borrowing in current liabiltties.

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		Fixtures &	Fixtures &	~Com	u er
COST		F~it '	s	Eltuuient		Total
At 01.04.21			17,541		14,074	31,G15
Additions
At 31.03.22			17,541		14,074
DBPBBCfrtTlO767
At 01.04.21			14,965		11,600	26,565
Charge			387		2,474	2,861
At 31.03.22			15352		14074	29,42G
IVBTBOOKPrtL UE' At 31.03.21			2,576		2,474	~5050
At 31.03.22			2,189			6
11.DEBTORS
		2022				2021
Trade debtors						2,400
Prepayments	and accrued income		14,142			18,069
						6

ORS
	2022	2021
Trade creditors	9,547	8,625
Other creditors	20,288	16,355
Accruals	100,433	120,761
	130&268	145 741

			2022	2021
Net movement in funds for the reporting		period
(as per the statement	offinancial activities)		156,375	80,234
Adjustments for:
Depreciation			2,861	5,147
Fixed asset additions
Interest
Loss on sale ofassets
Decrease/(increase)	in debtors		6,327	30,273
(Decerase)/Increase	in creditors		(15,473)	41,412
			150,090	157,066