2023-03-31-accounts - Imago Community

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

					Page
Reference and Administrative			Details ofthe Charity,	Its Trustees and Advisers
Trustees' Report					2-9
Independent	Auditor's	Report	on the Financial Statements		10 - 13
Consolidated	Statement of Financial Activities				14 - 15
Consolidated	Balance	Sheet			16
Charity Balance Sheet					17
Consolidated	Statement ofCash Flows				18
Notes to the	Financial	Statements			19-38

Trustees			Mr P RWoodhouse,	Chairman
			Mr EWeeks
			Mrs D Swanson
			Mrs L FJlis
			MrJ Chessman
			Miss ERogula
			Mr D Oguntoye
			Mr A Barrow
Company	registered
number			05354482
Charity registered
number			1108388
Registered		ofgce	John Spare House
			17-19Monson Road
			Tunbridge Wells
			Kent
			TN1 1LS
Company	secretary		Mrs C Shaw
Chief executive officer			Mrs C Shaw
Independent		auditor	Kreston Reeves LLP
			Chartered Accountants
			Montague Place
			Quayside
			Chatham Maritime
			Chatham
			Kent
			ME4 4QU
Bankers			CAF Bank
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME194JQ
Solicitors			Crfpps
			Wallside House
			12Mount Ephraim	Road
			Tunbridge Wells
			Kent
			TN1 1EG

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Note	2023	2023	2023 F	2022f
Income from:
Donations and legacies			3	4,411	33121	37,532	43,768
Charitable activities			4	114,446	5,707,578	5,822,024	4,204,897
Other trading activities			6	126,750	75,915	202,665	184,293
Investments			7	22,401		22,401	13,685
Other income			8	85,569	114	85,683	33,024
Total income				353,577	5,816,728	6,170,305	4,479,667
Expenditure on:
Raising funds			9	207,636	45	207,681	259,974
Charitable activities			10	268,327	5,072,551	5,340,878	4,443,317
Total expenditure				475,963	5,072,596	5,548,559	4,703,291
Net (expenditure)/income		before net
(losses)/gains on investments				(122,386)	744,132	621,746	(223,624)
Net (losses)/gains	on investments			(6,991)		(6,991)	7,856
Net (expenditure)/Income				(129,377)	744,132	614,755	(215,768)
Transfers between	funds		18	747,153	(747,153)
Net movement In	funds			617,776	(3,021)	614,755	(215,768)
Reconciliation of	funds:
Total funds brought	forward			1,521,221	152,117	1,673,338	1,889,106
Net movement in funds				617,776	(3,021)	614,755	(215,768)
Total funds carried forward				2,138,997	149,096	2,288,093	1,673,338

Charity Statement offinancial activiti For the Year Ended 31 March 2023	es (Inc	orporating Inco	me and expendit	ure	account)
		Unrestricted	Restricted		Total	Total
		funds	funds		funds	funds
	Note	2023f	2023f		2023f	2022f
Income from:
Donations and legacies Charitable activities		4,411 114,446	33121 5,707,578		37,532 5,822,024	43,768 4,204,897
Other trading activities Investments		126,750 22,280	75,915		202,665 22,280	184,293 13,685
Other income		85,569	114		85,683	33,024
Total Income		353456	5816728	.	6 175 184	4479 667
Expenditure on: Raising funds Charitable activities	9 10	1,928 312,054	45 5,427,551		1,973 5,739,605	2,061 4,443,317
Total expenditure		313982	5 427 596		5 741 578	4445 378
Net income before net gains/(losses) on investments		39,474	389,132		428,606	34,289
Net gains/(losses) on investments		(6,991)			(6,991)	7,856
Net income/(expenditure)		~288k	~)L(3k		~i%
Transfers between funds		392,153	(392,153)
Net movement in funds
Reconciliation offunds:
Total funds brought forward		1,318,933	152,117		1,471,050	1,428,905
Net movement in funds		424,636	(3,021)		421,615	42,145
Total funds carried forward

As at 31 March 2	023
				2023		2022
		Note		6		F
Fixed assets
Tangible assets		13		868,994		857,911
Investments		14		108,667		115,658
				977,661		973,569
Current assets
Debtors		15	158,937		50,225
Cash at bank and	fn hand		1,953,676		1,529,791
			2,112,613		1,580,016
Creditors: amounts	falling due within one
year		16	(691,950)		(764,658)
Net current assets				1/20,663		815,358
Total assets less	current liabilities			2,398,324		1,788,927
Creditors: amounts	falling due after more
than one year		17		(110,231)		(115,589)
Total net assets				2,288,093		1,673,338
Charity funds
Restricted funds		18		149,096		152,117
Unrestricted funds
Designated funds		18	1,513,994		1,002,911
General funds		18	625,003		518,310
Total unrestricted	funds	18		2,138,997		1,521,221
Totalfunds				2,288,093		1,673,338

As at 31 March 2	02	3
					2023		2022
			Note		6		F
Fixed assets
Tangible assets			13		868,994		857,911
Investments			14		108,667		115,658
					977,661		973,569
Current assets
Debtors			15	158,937		50,225
Cash at bank and	in	hand		1,867,787		1,443,951
				2,026,724		1,494,176
Creditors: amounts	falling due within one.
year			16	(1,001,489)		(881,106)
Net current assets					1,025,235		613,070
Total assets less	current liabilities				2,002,896		1,586,639
Creditors: amounts		falling due after more
than one year			17		(110,231)		(115,589)
Total net assets					1,892,665		1,471,050
Charity funds
Restricted funds			18		149,096		152,117
Unrestricted funds
Designated funds			18	1,013,994		1,002,911
General funds			18	729,575		316,022
Total unrestricted	funds		18		1,743,569		1,318,933
Total funds					1,892,665		1,471,050

Consolidated Statement ofCash Flows
For the Year Ended 31 March 2023
		Mote	2023f	2022f
Cash flows from operating activities
Net cash used in operating activities		21	423,658	19,974
Cash flows from investing activities
Dividends, interests and rents from investments			22,401	13,685
Purchase oftangible flxed assets			(14,988)
Met cash provided by investing activities			7,413	13,685
Cash flows from financing activities
Re'payments of borrowing			(7,186)	(7,722)
Change in cash and cash equivalents In	the year		423,885	25,937
Cash and cash equivalents at the beginning	ofthe year		1,529,791	1,503,854
Cash and cash equivalents at the end of	the year	22	1,953,676	1,529,791
The notes on pages 19to 38form part ofthese financial statements

					Unrestricted	Restricted	Total
					funds	funds	funds
					2023	2023	2023
						6	6
Donations					4,411	33,121	37,532
					Unrestricted	Restricted	Total
					funds	funds	funds
					2022	2022f	2022f
Donations					16,092	27,676	43,768
Income from charitable				activities
					Unrestricted	Restricted	Total
					funds	funds	funds
					2023f	2023 8	. 2023f
Grants receivable					63,175	5,705,627	5,768,802
Non-contracted		activities		- Project income		1,951	1,951
Training course fees					4,950		4,950
Volunteers'	driving		income		46,321		46,321
					114,446	5,707,578	5,822,024
					Unrestricted	Restricted	Total
					funds	funds	funds
					2022 F	2022 6	2022f
Grants receivable					16,842	4,127,813	4,144,655
Non-contracted		activities		- Project income		5,730	5,730
Training course fees					27,090		27,090
Volunteers'	driving		income		27,422		27,422
					71,354	4,133,543	4,204,897

For	the Year Ended 31 March 20	23
5.	Grants receivable
			2023	2022
			5	E
	Kent County Council		3,416,108	2,134,324
	Children In Need			18,840
	Tunbridge Wells Borough Council		3,875	17,542
	Sevenoaks District Council		27,625	10,125
	Kent Volunteer Partnership		10,500
	The Ivy and Jane Charitable	Trust	10,506	9,024
	Havering District Council		50,999	50,999
	Bexley Borough Council		108,092	78,366
	Tonbridge and Mailing Borough Council		6,600	3,600
	Medway Council		463,975	491,453
	NHS Clinical Commissioning	Groups	1,207,849	1,002,524
	East Sussex County Council		100,806	116,796
	Southwark Borough Council		111,276	141,276
	National Lottery		9,500
	Department ofHealth			1,101
	Greenwich Council		24,518	24,518
	Other		109,227	3,000
	Barclays		83,333	16,667
	Hodge Foundation			9,500
	Centre for Sustainable Energy		24,013	15,000
			5,768,802	4,144,655

			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023	2023
			6	6	6
Volunteer	fundralslng			150	150
Events income			57,646	75,432	133,078
Income from selling donated		goods	61,628		61,628
Gift Aid			7,476	333	7,809
			126,750	75,915	202,665
			Unrestricted	Restricted	Total
			funds	funds	funds
			2022 F	2022	2022f
Events income			2,623	111,024	113,647
Income from selling donated		goods	67,229		67,229
Gift Aid			3,135	282	3,417
			72,987	111,306	184,293

		Unrestricted	Total
		funds	funds
		2023	2023
			6
Investment	income	6,113	6,113
Interest received		16,288	16,288
		22,401	22,401

		Unrestricted	Total
		funds	funds
		2022 8	2022f
Rental income		2,470	2,470
Investment	Income	5,491	5,491
Interest received		5,724	5,724
		13,685	13,685

		Unrestricted	Restricted	Total
		funds	funds	funds
		2023f	2023 6	2023 6
DBSchecks	income	984		984
Membership	fees	8,865		8,865
Sundry income		75,720	114	75,834
		85,569	114	85,683
		Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2022	2022
		6	5	F
DBSchecks	income	11,239		11,239
Membership	fees	8,260		8,260
Sundry income		13,024	501	13,525
		32,523	501	33,024

	Unrestricted	Restricted	Total
	funds	funds	funds
	2023f	2023 6	2023 6
Costs ofgoods sold	1,483		1,483
Fundraising	445	45	490
	1,928	45	1,973
	Unrestricted	Restricted	Total
	funds	funds	funds
	2022 6	2022f	2022f
Costs ofgoods sold	1,684		1,864
Fundraising	171		177
	2,055	6	2,061

		Unrestricted	Total
		funds	funds
		2023	2023
		6	6
Administration	expenses	38,887	38,887
Administration	staff costs	166,821	166,821
		205,708	205,708

		Unrestricted	Total
		funds	funds
		2022	2022
			5
Administration	expenses	26,734	26,734
Administration	staff costs	231,179	231,179
		257,913	257,913

Unrestricted	Restricted
funds	funds	Total
2023	2023	2023
		F
268,327	5,072,551	5,340,878
Unrestricted	Restricted
funds	funds	Total
2022f	2022 6	2022 6
166,838	4,276,479	4,443,317

Charitable activity expen	diture
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2023 6	2023	2023	2022f
Auditors' remuneration		7,750		7,750	7,350
Volunteers' expenses		30,274	50	30,324	20,305
Project costs		4,661	475,857	480,518	138,839
Meeting and training course expenses		21,156	14,286	35,442	40,465
Post, printing, stationery	and publicity	13,256	6,804	20,060	22,200
Telephone		16,726	32,147	48,873	55,080
Information technology	costs	91,638	1,058	92,696	71,125
Membership fees and subscriptions		2,160	100	2,260	7,962
Support costs chargeable/(recoverable)		(294,733)	294,733
Sundries, books and cleaning expenses		20,473	189	20,662	8,459
Rates and water		6,768	258	7,026	6,876
Light and heat		10,393	4,291	14,684	7,057
Insurance		17,672	3,949	21,621	21,507
Repairs and renewals		(16,091)	1,034	(15,057)	109,769
Rent payable		5,327	27,074	32,401	20,798
Travel and subsistence		2,177	26,387	28,564	13,698
Private healthcare		12,164	19,916	32,080	26,850
Bank charges		143		143	149
Irrecoverable VAT			17	17	38,605
Project delivery		105,119	50,000	155,119	2,075
Refreshments		4,763	6,887	11,650	8,190
Legal and professional	fees	34,127	2,251	36,378	41,696
DBScheck expenses		1,227	4,020	5,247	13,857
Motor vehicle expenses		39,627	28,403	68,030	58,406
Other staff costs		14,966	29,965	44,931	38,295
(Profit)/loss on disposal	offixed assets	(10,000)		(10,000)
Interest payable		6,478		6,478	4,417
Wages and salaries		102,754	3,574,799	3,677,553	3,232,826
Social security costs		9,786	340,587	350,373	291,378
Other pension costs		3,661	127,489	131,150	128,563
Depreciation		3,905		3,905	6,520
Total 2023		268,327	5,072,551	5,340,878	4,443,317
Total 2022		166,853	4,276,464	4,443,317

		Group 2023 E	Group 2022 E	Charity 2023f	Charity '2022
Wages	and salaries	3,844,374	3,464,005	3,677,553	3,232,826
Social	security costs	350,373	291,378	350,373	291,378
Other	pension costs	131,150	128,563	131,150	128,563
		4,325,897	3,883,946	4,159,076	3,652,767

Group	Group	Charity	Charity
2023	2022	2023	2022
No.	No.	No.	No.
167	150	167	150

Group	Group
2023	2022
No.	No.

		Freehold	Motor	Other fixed
		property 5	vehicles 5	assets 5	Total 6
	Cost or valuation
	At 1 April 2022	878,397	27,655	30,000	936,052
	Additions		14,988		14,988
	Disposals		(7,845)		(7,845)
	At 31 March 2023	878,397	34,798	30,000	943,195
	Depreciation
	At 1 April 2022	20,486	27,655	30,000	78,141
	Charge for the year	1,020	2,885		3,905
	On disposals		(7,845)		(7,845)
	At 31 March 2023	21,506	22,695	30,000	74,201
	Net book value
	At 31 March 2023	856,891	12,103		eee,aa4
	At 31 March 2022	857,911			857,911
14.	Fixed asset Investments

	Listed
	investments
Group and Charity	6
Cost or valuation
At 1 April 2022	115,658
Revaluations	(6,991)
At 31 March 2023	108,667

	Investments	at market value comprise:
						2023	2022f
	Listed investments					108,667	116,658
15.	Debtors
			Group		Group	Charity	Charity
			2023		2022f	2023	2022f
	Due within one year
	Other debtors		146,674		41,975	146,674	41,975
	Prepayments	and accrued income	12,263		8,250	12,263	8,250
			158,937	'	50,225	158,937	50,225

			Group	Group	Charity	Charity
			2023	2022	2023	2022
			6	F		6
Bankloans			7,155	8,983	7,155	8,983
Trade creditors			169,107	148,392	169,107	148,392
Other taxation	and social security		275,856	205,650	275,856	205,650
Other creditors			203	2,230	309,742	118,678
Accruals and deferred		income	239,629	399,403	239,629	399,403
			691,950 .	764,658	1,001,489	881,106

		Group	Group	Charity	Charity
		2023f	2022	2023	2022 6
Bank	loans	110,231	115,589	110,231	115,589

Group	Group	Charity	Charity
2023f	2022f	2023 6	2022 5

					Group 2023	Group 2022 F	Charity 2023 5	Charity 2022f
Payable	or	repayable	by	instalments	74,351	81,995	74,351	81,995

							Balance at
		Balance at 1			Transfers	Gains/	31 March
		April 2022	Income	Expenditure	In/out	(Losses)	2023
		6		6	' 6	6	6
Unrestricted
funds
Designated
funds
Fixed assets		857,911		(3,905)	14,988		868,994
Building repairs		50,000					50,000
Fundraising	and
PR		30,000					30,000
Marketing		15,000					15,000
Development
and pilot
projects		50,000					50,000
Property fund					500,000		500,000
		1,002,911		(3,905)	514,988		1,513,994
General funds
General funds		518,310	353,577	(472,058)	232,165	(6,991)	625,003
Total
Unrestricted
funds		1,521,221	353,577	(475,963)	747,153	(6,991)	2,138,997
Restricted
funds
Children and
Families		69,098	1,568,247	(1,219,007)	(353,646)		64,692
Adults and
Community
Services		83,019	4,248,481	(3,853,589)	(393,507)
		152,117	5,816,728	(5,072,596)	(747,153)		149,096
Total offunds		1,673,338	6,170,305	(5,548,559)		(6,991)	2,288,093

Statement o	ffun	ds - prior year
								Balance at
		Balance at				Transfers	Gains/	31 March
		1 Aprll2021f	Income f	Expenditure	f	in/out 6	(Losses) f	2022 5
Unrestricted
funds
Designated
funds
Fixed assets		864,431		(6,520)				857,911
Building repairs		50,000						50,000
Fundraising	and
PR		30,000						30,000
Marketing		15,000						15,000
Development
and pilot
projects		50,000						50,000
		1,009,431		(6,520)				1,002,911
General funds
General funds		724,114	206,641	(420,301)			7,856	518,310
Total
Unrestricted
funds		1,733,545	206,641	(426,821)			7,856	1,521,221
Restricted
funds
Children and
Families		99,244	1,328,960	(1,359,106)				69,098
Adult and
Community
Services		56,317	2,944,066	(2,917,364)				83,019
		155,561	4,273,026	(4,276,470)				152,117
Total offunds		1,889,106	4,479,667	(4,703,291)			7,856	1,673,338

Summary	offund	s - current ye	ar
							Balance at
		Balance at 1			Transfers	Gains/	31 March
		April 2022	Income 6	Expenditure 6	In/outf	(Losses)	2023
Designated
funds		1,002,911		(3,905)	514,988		1,513,994
General funds		518,310	353,577	(472,058)	232,165	(6,991)	625,003
Restricted	funds	152,117	5,816,728	(5,072,596)	(747,153)		149,096
		1,673,338	6,170,305	(5,548,559)		(6,991)	2,288,093
Summary	offunds - prior year
							Balance at
			Balance at			Gains/	31 March
			1 April 2021f	Income 6	Expenditure	(Losses) f	2022 F
Designated	funds		1,009,431		(6,520)		1,002,911
General funds			724,114	206,641	. (420,301)	7,856	518,310
Restricted	funds		155,561	4,273,026	(4,276,470)		152,117
			1,889,106	4,479,667	(4,703,291)	7,856	1,673,338

Analysis of net assets between funds Analysis of net assets between funds - current	year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2023f	2023 F	2023
Tangible fixed assets	868,994		868,994
Fixed asset investments	108,667		108,667
Current assets	1,963,517	149,096	2,112,613
Creditors due within one year	(691,950)		(691,950)
Creditors due in more than one year	(110,231)		(110,231)
Total	2,138,997	149,096	2,288,093

										Unrestricted	Unrestricted	Restricted	Total
											funds	funds	funds
											2022 5	2022f	2022f
	Tangible fixed	assets									857,911		857,911
	Fixed asset Investments										115,658		115,658
	Current assets										1,427,899	152,117	1,580,016
	Creditors due	within		one year							(764,658)		(764,658)
	Creditors due	in more than one year									(115,589)		(115,589)
	Total										1,521,221	152,117	1,673,338
21.	Reconciliation	of	net		movement	in funds to		net	cash flow	from operating		activities
												Group	Group
												2023f	2022 F
	Net income/expenditure				for the	year	(as	per	Statement	of	Financial
	Activities)											614,755	(215,768)
	Adjustments	for:
	Depreciation charges											3,905	6,520
	Gains/(losses)	on investments										6,991	(7,856)
	Dividends, Interests and rents from					investments						(22,401)	(13,685)
	Decrease/(increase)			in	debtors							(108,712)	108,151
	Increase/(decrease)			in	creditors							(70,880)	142,612
	Net cash provided		by operating			activities						423,658	19,974
22.	Analysis ofcash and				cash equivalents
												Group	Group
												2023	2022
												6	6
	Cash in hand											1,953,676	1,529,791

		At 1 April		At 31 March
		5 2022	Cash flows f	2023 8
Cash	at bank and in hand	1,529,791	423,885	1,953,676
Debt	due within 1 year	(8,983)	1,828	(7,155)
Debt	due after 1 year	(115,589)	5,358	(110,231)
		1,405,219	431,071	1,836,290

			Group	Group	Charity	Charity
			2023	2022 E	2023 8	2022f
Not later than		1 year	53,944	36,943	53,944	36,943
Later than	1 year and not later than 5years		132,925	124,158	132,925	124,158
			186,869	161,101	186,869	161,101