OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Page
Reference and Administrative Details of the Charitable Company, its Trustees and 1 - 2
Advisers
Trustees' Report 3-17
Independent Auditors’ Report on the Financial Statements 18-21
Statement of Financial Activities (incorporating income and expenditure account) 22
Balance Sheet 23-24
Statement of Cash Flows 25
Notes to the Financial Statements 26 - 43
Trustees Brenda Ellis, Chairman
Bob Newman, Vice Chair
Dr Jonathan Geldard, Treasurer
Charlotte Fitzgerald, Trustee (resigned 3 September 2022)
Mark Norman, Trustee
Michael Page, Trustee
Indira Allen, Trustee
Anne Brown, Trustee
Thea Roper, Trustee (appointed 7 September 2022)
Company registered
number 05325167
Charity registered
number 1108177
Registered office Imperial House
20-22 Rosemary Road
Clacton on Sea
Essex
C0151NZ
Company secretary Sharon Alexander
Chief executive officer Sharon Alexander
Independent auditor SB Audit LLP
Chartered Accountants and Statutory Auditor
820 The Crescent
Colchester Business Park
Colchester
Essex
C049YQ
Bankers CAF Bank Limited
Kings Hill
West Mailing
Kent
ME19 4JQ
CCLA Investment Management
COIF Charity Funds
80 Cheapside
London
EC2V 6DZ

Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
2023 2023 2023 2023 2022
Note £ £ £ £ £
Income and
endowments from:
Grants and donations 4 936,432 944,071 1,880,503 2,991,909
Charitable activities 5 83,726 169,363 - 253,089 82,784
Other trading activities 6 4,699 690 - 5,389 8,142
Investments 7 25,061 - - 25,061 1,835
Total income and
endowments 1,049,918 1,114,124 - 2,164,042 3,084,670
Expenditure on:
Charitable activities 9 989,517 1,033,341 3,575 2,026,433 1,406,075
Total expenditure 989,517 1,033,341 3,575 2,026,433 1,406,075
Net income/
(expenditure) before
net gains on
investments 60,401 80,783 (3,575) 137,609 1,678,595
Net gain on investment
property 24,215 - - 24,215 -
Net movement in
funds 84,616 80,783 (3,575) 161,824 1,678,595
Reconciliation of
funds:
Total funds brought
forward 1,369,971 1,563,975 350,315 3,284,261 1,605,666
Net movement in funds 84,616 80,783 (3,575) 161,824 1,678,595
Total funds carried
forward 1,454,587 1,644,758 346,740 3,446,085 3,284,261

2023 2022
Note £ £
Fixed assets
Tangible assets 13 1,068,927 1,091,698
Investment property 14 137,655 _
1,206,582 1,091,698
Current assets
Debtors 15 503,255 255,031
Cash at bank and in hand 2,216,682 2,924,460
2,719,937 3,179,491
Creditors: amounts falling due within one
year 16 (262,934) (604,428)
Net current assets 2,457,003 2,575,063
Total assets less current liabilities 3,663,585 3,666,761
Creditors: amounts falling due after more
than one year 17 (217,500) (382,500)
Net assets excluding pension asset 3,446,085 3,284,261
Total net assets 3,446,085 3,284,261
Charity funds
Endowment funds 19 346,740 350,315
Restricted funds 19 1,644,758 1,563,975
Unrestricted funds 19 1,454,587 1,369,971
Total funds 3,446,085 3,284,261

2023 2022
Note £ £
Cash flows from operating activities
Net cash (used in)/provided by operating activities 22 (602,263) 1,959,267
Cash flows from investing activities
Interest received 14,544 1,835
Purchase of tangible fixed assets (92,404) (19,949)
Purchase of investment properties (27,655)
Net cash used in investing activities (105,515) (18,114)
Cash flows from financing activities
Net cash provided by financing activities - -
Change in cash and cash equivalents in the year (707,778) 1,941,153
Cash and cash equivalents at the beginning of the year 2,924,460 983,307
Cash and cash equivalents at the end of the year 23 2,216,682 2,924,460
The notes on pages 26 to 43 form part of these financial statements

Freehold property - 1 % straight line
Beach Hut -10% straight line
Motor vehicles - 20% straight line
Fixtures and fittings -6% - 25% straight line
Computer equipment - 33% straight line

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Donations 81,220 4,247 85,467
Grants 855,212 939,824 1,795,036
936,432 944,071 1,880,503
As restated As restated
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
£ £ £
Donations 13,836 - 13,836
Grants 1,526,405 1,451,668 2,978,073
1,540,241 1,451,668 2,991,909

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Contributions from Imperial House 78,250 169,363 247,613
Management and other fees 2,925 - 2,925
Other Charitable Activities 2,551 - 2,551
83,726 169,363 253,089
Unrestricted Total
funds funds
2022 2022
£ £
Contributions from Imperial House 75,394 75,394
Management and other fees 2,530 2,530
Other Charitable Activities 4,860 4,860
82,784 82,784

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Beach Hut etc 4,699 . 4,699
Community Fair - 690 690
4,699 690 5,389

Unrestricted Restricted Total
funds funds funds
2022 2022 2022
£ £ £
Beach Hut etc 3,978 _ 3,978
Community Fair - 335 335
Friendship cafe - 3,829 3,829
3,978 4,164 8,142

Unrestricted Total
funds funds
2023 2023
£ £
Investment property income 10,517 10,517
Bank interest 14,544 14,544
25,061 25,061
Unrestricted Total
funds funds
2022 2022
£ £
Bank interest 1,835 1,835

Unrestricted Total
funds funds
2023 2023
£ £
Audit fees 8,500 8,500
Staff costs 12,156 12,156
20,656 20,656
Unrestricted Total
funds funds
2022 2022
£ £
Audit fees 7,800 7,800
Staff costs 12,000 12,000
19,800 19,800

Unrestricted Restricted Endowment Total
funds funds funds funds
2023 2023 2023 2023
£ £ £ £
Depreciation on fixed assets used for
charitable purposes 23,673 2,142 3,575 29,390
Cost of activities in furtherance of the charity's
objectives 889,044 1,087,343 _ 1,976,387
Governance (note 8) 20,656 - - 20,656
933,373 1,089,485 3,575 2,026,433

Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
£ £ £ £
Depreciation on fixed assets used for
charitable purposes 19,019 1,462 3,575 24,056
Cost of activities in furtherance of the charity's
objectives 1,117,292 244,927 - 1,362,219
Governance (note 8) 19,800 - - 19,800
1,156,111 246,389 3,575 1,406,075

2023 2022
£ £
Net income/(expenditure) is stated after charging:
Audit fees 8,500 7,800
Depreciation 29,390 24,056
Staff pension contributions 16,818 12,386

2023 2022
£ £
Wages and salaries 864,568 645,729
Social security costs 66,585 39,029
Contribution to defined contribution pension schemes 16,818 12,386
947,971 697,144

2023 2022
No. No.
44 37

Freehold Fixtures and Motor
property fittings vehicles Total
£ £ £ £
Cost
At 1 April 2022 1,290,018 193,140 - 1,483,158
Additions 18,000 66,904 7,500 92,404
Transfer to investment properties (90,778) - - (90,778)
At 31 March 2023 1,217,240 260,044 7,500 1,484,784
Depreciation
At 1 April 2022 212,722 178,738 - 391,460
Charge for the year 18,120 9,770 1,500 29,390
Transfer to investment properties (4,993) - - (4,993)
At 31 March 2023 225,849 188,508 1,500 415,857
Net book value
At 31 March 2023 991,391 71,536 6,000 1,068,927
At 31 March 2022 1,077,296 14,402 - 1,091,698

Freehold
investment
property
£
Valuation
Additions 27,655
Surplus on revaluation 24,215
Transfer from fixed assets (seenote 13) 85,785
At 31 March 2023 137,655

2023 2022
£ £
Trade debtors 502,975 255,031
Other debtors 280
503,255 255,031

2023 2022
£ £
Trade creditors 27,502 15,084
Other taxation and social security - 12,444
Other creditors 5,057 3,208
Accruals and deferred income 230,375 573,692
262,934 604,428
2023 2022
£ £
Deferred income
Deferred income at 1 April 2022 948,392 694,820
Resources deferred during the year 6,875 788,392
Amounts released from previous periods (515,892) (534,820)
439,375 948,392
Creditors: Amounts falling due after more than one year
2023 2022
£ £
Accruals and deferred income 217,500 382,500
Financial instruments
2023 2022
£ £
Financial assets
Financial assets measured at transaction price 503,255 255,031
2023 2022
£ £
Financial liabilities
Financial liabilities measured at transaction price 480,434 974,484
Financial assets comprise trade and other debtors.

As restated Balance at
Balance at 1 Transfers Gains/ 31 March
April 2022 Income Expenditure in/out (Losses) 2023
£ £ £ £ £ £
Unrestricted
funds
CIC/Imperial
House 53,431 50,789 (25,675) . 78,545
Harwich Centre
(HC) 1,043 3,289 (3,850) 482
Fundraising and
sundry
charitable
accounts 25,790 94,543 (78,179) 42,154
Lunch Club (LC) 321,174 18,448 (81,096) - - 258,526
Resilience 597 209,456 (94,737) - - 115,316
Social
Prescribing 455,453 402,214 (457,558) m 400,109
Property
maintenance
reserve 100,408 (17,178) 83,230
Core TCVS 347,577 218,436 (205,928) - 24,215 384,300
Health projects 64,498 52,743 (25,316) - - 91,925
1,369,971 1,049,918 (989,517) - 24,215 1,454,587
Endowment
funds
Building
Development
Fund 350,315 (3,575) 346,740

As restated Balance at
Balance at 1 Transfers Gains/ 31 March
April 2022 Income Expenditure in/out (Losses) 2023
£ £ £ £ £ £
Restricted
funds
Healthier
Independent
Longer Lives
(HILL) 104,064 85,884 (124,435) 65,513
LDP 55,142 126,847 (136,137) - - 45,852
Grassroots 44 - (44) - - -
Colchester
Catalyst: HC 91,238 . (931) . . 90,307
Capital Fund 143,312 - (1,462) - - 141,850
Men's Mental
Health
Community
Fund 6,672 (6,672)
Essex Carers 40,000 - (40,000) - - -
Active Essex 1,192 - (1,192) - - -
Live Well 1,065,000 245,738 (483,181) - - 827,557
Sector
Sustainability 44,048 350,262 (184,131) . . 210,179
Seeds 4 Growth 13,263 37,597 (50,860) - - -
Winter warmth
campaign _ 4,296 (4,296) . . .
Tendring Place * 263,500 263,500
1,563,975 1,114,124 (1,033,341) - - 1,644,758
Total of funds 3,284,261 2,164,042 (2,026,433) - 24,215 3,446,085

As restated
Balance at
Balance at As restated Transfers Gains/ 31 March
1 April 2021 Income Expenditure in/out (Losses) 2022
£ £ £ £ £ £
Unrestricted
funds
CIC/Imperial
House 49,295 62,196 (58,060) 53,431
Harwich Centre
(HC) _ 2,601 (36,558) 35,000 _ 1,043
Fundraising and
sundry
charitable
accounts 24,288 3,978 (2,476) 25,790
Lunch Club (LC) 314,330 17,906 (26,062) 15,000 - 321,174
Resilience 39,733 167,117 (206,253) - - 597
Social
Prescribing 54,710 641,631 (225,888) (15,000) _ 455,453
Property
maintenance
reserve 100,408 100,408
Core TCVS 314,480 304,969 (271,872) - - 347,577
Health projects - 428,440 (328,942) (35,000) - 64,498
897,244 1,628,838 (1,156,111) - - 1,369,971
Endowment
funds
Building
Development
Fund 353,890 (3,575) 350,315

As restated
Balance at
Balance at As restated Transfers Gains/ 31 March
1 April 2021 Income Expenditure in/out (Losses) 2022
£ £ £ £ £ £
Restricted
funds
Healthier
Independent
Longer Lives
(HILL) 99,641 102,500 (98,077) 104,064
LDP 16,241 69,834 (30,933) - - 55,142
Grassroots 1,707 600 (2,263) - - 44
Colchester
Catalyst: HC 92,169 (931) _ . 91,238
Capital Fund 144,774 - (1,462) - - 143,312
Men's Mental
Health
Community
Fund 55,642 (48,970) 6,672
Essex Carers - 40,000 - - - 40,000
Active Essex - 1,492 (300) - - 1,192
Live Well - 1,065,000 - - - 1,065,000
Sector
Sustainability . 100,660 (56,612) - 44,048
Seeds 4 Growth - 15,808 (2,545) - - 13,263
Winter warmth
campaign _ 4,296 (4,296) - - -
Tendring Place - - - - - -
354,532 1,455,832 (246,389) - - 1,563,975
Total of funds 1,605,666 3,084,670 (1,406,075) . _ 3,284,261

As restated Balance at
Balance at 1 Gains/ 31 March
April 2022 Income Expenditure (Losses) 2023
£ £ £ £ £
General funds 1,369,971 1,049,918 (989,517) 24,215 1,454,587
Endowment funds 350,315 - (3,575) - 346,740
Restricted funds 1,563,975 1,114,124 (1,033,341) - 1,644,758
3,284,261 2,164,042 (2,026,433) 24,215 3,446,085

As restated
Balance at
Balance at As restated Transfers 31 March
1 April 2021 Income Expenditure in/out 2022
£ £ £ £ £
General funds 897,244 1,628,838 (1,156,111) - 1,369,971
Endowment funds 353,890 - (3,575) - 350,315
Restricted funds 354,532 1,455,832 (246,389) - 1,563,975
1,605,666 3,084,670 (1,406,075) - 3,284,261

Unrestricted Restricted Endowment Total
funds funds funds funds
2023 2023 2023 2023
£ £ £ £
Tangible fixed assets 311,158 411,029 346,740 1,068,927
Investment property 137,655 - - 137,655
Current assets 1,373,708 1,346,229 - 2,719,937
Creditors due within one year (187,934) (75,000) - (262,934)
Creditors due in more than one year (180,000) (37,500) - (217,500)
Total 1,454,587 1,644,758 346,740 3,446,085

As restated As restated
Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
£ £ £ £
Tangible fixed assets 388,313 353,070 350,315 1,091,698
Current assets 1,968,586 1,210,905 - 3,179,491
Creditors due within one year (604,428) - - (604,428)
Creditors due in more than one year (382,500) - - (382,500)
Total 1,369,971 1,563,975 350,315 3,284,261
2023 2022
£ £
Net income for the year (as per Statementof Financial Activities) 161,824 1,678,595
Adjustments for:
Depreciation charges 29,390 24,056
Interest received (14,544) (1,835)
Gains on investments (24,215) -
(lncrease)/decrease in debtors (248,224) 11,757
(Decrease)/increase in creditors (506,494) 246,694
Net cash (used in)/provided by operating activities (602,263) 1,959,267
23. Analysis of cash and cash equivalents
2023 2022
£ £
Cash in hand 2,216,682 2,924,460
Total cash and cash equivalents 2,216,682 2,924,460

At 1 April At 31 March
2022 Cash flows 2023
£ £
£
Cash at bank and in hand 2,924,460 (707,778) 2,216,682
2,924,460 (707,778) 2,216,682