2020-12-31-accounts - Berwick-Upon-Tweed Community Development Trust Limited

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				Page
Reference and Administrative		Details
Chairman's Report
Report ofthe Trustees			3	to	7
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet				10
Cash Plow Statement
Notes to the Cash Plow	Statement			12
Notes to the Financial Statements			13	to	19
Detailed Statement ofFinancial		Activities	20	to	21

						2020	2019
			Unrestricted		Restricted	Total	Total
			fund	Designated	funds	funds	funds
		Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies			97,819	23,120	183,686	304,625	305,679
Charitable activities
Charitable activities			49,026		186,414	235,440	279,952
Other trading activities Inveshnent income			45,358 2,021		23,000	68,358 2,021	66,144
Total			194,224	23,120	393,100	610,444	651,775
EXPENDITURE ON
Charitable activities
Charitable activities			224,839	25,651	376,031	626,521	756,042
NKT
INCOME/(EXPENDITURE)			(30,615)	(2,531)	17,069	(16,077)	(104,267)
RECONCILIATION	OF
FUNDS
Total funds brought	forward		1,022,984	216,948	331,669	1,571,601	1,675,868
TOTAL FUNDS CARRIED
FORWARD			992369	214,417	348,738	1,555 524	1 571,601

		31DECE	MBER 2020
					2020	2019
		Unrestricted		Restricted	Total	Total
		fund	Designated	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	1 l	151,513		285,000	436,513	439,013
CURRENT ASSETS
Debtors	13	48,858	2,000	151	51,009	234,683
Cash at bank and in hand		836,907	212,417	67,058	I 116,382	997,286
		885,765	214,417	67,209	1,167,391	1,231,969
CREDITORS
Amounts falling due within one
year	14	(44,909)		(3,471)	(48,380)	(99,381)
NET CURRENT ASSETS		840,856	214417	63,738	I 119,011	1,132,588
TOTAL ASSETSLESS
CURRENT LIABILITIES		992,369	214,417	348,738	1,555,524	1,571,60j
NET ASSETS		992369	214417	348,738	1,555,524	1,571 601
FUNDS	15
Unrestiicted funds					1,206,786	1,239,932
Restricted funds					348,738	331,669
TOTAI FUNDS					I 555,524	1,571,601

		TRUST LIMITED
		CASH FLOW STATEMENT
	FOR THE YEAR ENDED 31DECEMBER 2020
			2020	2019
		Notes
Cash flows from operating activities Cash generated from operations			117,075	931,711
Net cash provided by operating activities			117075	931,711
Cash flows from investing	activities
Purchase oftangible fixed assets				(939)
Interest received			2,021
Net cash provided by/(used	in) investing	activities	2,021	~939)
Change in cash and cash equivalents the reporting period		in	119,096	930,772
Cash and cash equivalents beginning ofthe reporting	at the period		997286	66 5&4
Cash and cash equivalents the reporting period	at the end	of	1 116,382	997,286

RECONCILIATION OF NKT E ACTIVITI V&.S	XPENDITURE TO NET CASH FLOW	FROM OPERATI	NG
		2020	2019
Net expenditure for the reporting	period (as per the Statement of
Financial Activities)		(16,077)	(104,267)
Adjustments for: Depreciation charges		2,500	2,499
Interest received		(2,021)
Decrease in debtors (Decrease)/increase in creditors		183,674 ~5&,001)	1,020,725 12,754
Net cash provided by operations		117075	931711

ANALYSIS OF CHANG KiS IN NEiTFUND	S
	At 1.1.20	Cash flow	At 31.12.20
Net cash
Cash at bank and in hand	997,286	1]9,096	1,116,382
	997,286	119,096	1 «6,382
Total	997,286	119,096	1,116,382

ofdonations wh	ofdonations wh	en it is distributed and an equivalent amount recognise	en it is distributed and an equivalent amount recognise	d as charitable expenditure.
DONATIONS		AND LEGACIES
				2020	2019
Donations				38,010	25,772
Grants				185,798	279,667
Commission	on	sales as donations		240	240
Covid-19 assistance grants				80,577
				304625	305,679
Grants received,		included	in the above, are as follows:
				2020	2019
Other grants				185798	279,667

	FOR THE YEA	FOR THE YEA	FOR THE YEA	R EN	DED 31 DEC	EMBER 2020
3.	OTHER TRADING ACTIVITK&S
							2020	2019
	Rents and services						59,541	39,438
	Casual room hire						~8817	26,706
							68,358	66,144
4.	INVE&STMENT INCOME
							2020	2019
	Deposit account interest						2,021
5.	INCOME FROM CHARITABLE ACTIVITI				V&.S		2020	2019
	Childcare services		Activity Charitable	activities			235,440	279,952
6.	CHARITABLE ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 7)	Totals
	Charitable activities					625,591	930	626,52i
7.	SUPPORT COSTS
								Governance
								costs
	Charitable activities							930
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)	is	stated after charging/(crediting):
							2020	2019
	Depreciation -owned assets						~2500	2,499

						2020	2019
Wages and salaries Social security costs Other pension costs						372,516 35,639 27 293	358,772 38,519 23,503
						435,448	420,794
The average Inonthly		number ofemployees			during the year was as follows:
						2020	2019
Etnployed for	charitable		activities			23	26
No employees	received		emoluments	in excess off60,000.

TANGIBLE FIXEDASSETS
	Freehold	Plant and	Computer
	property	machinery	equipment	Totals
COST
At 1 January 2020 and 31 December 2020	716,076	6,992	26 291	749,359
DEPRECIATION
At 1 January 2020 Charge for year	281,126	6,992	22,228 2 500	310,346 2,500
At 31December 2020	201,126	6 992	24 720	312,846
NKT BOOK VALUE&
At 31December 2020	434,950		1,563	436 513
At 31 December 2019	434 950		4 063	439,013

13.	DEBTORS:AMOUNTS FALLING DUK WITH IN O	NE YEAR
			2020	2019
	Trade debtors		34,277	3,758
	Amounts owed by group undertakings Prepayments and accnied income		8,000 8,732	217,000 13925
			51,009	234,683
14.	CREDITORS: AlYIOUNTS FALLING DUK WITHIN	ONE&. YEAR
			2020	2019
	Trade creditors		12,603	67,347
	Social security and other taxes		4,388	5,456
	Accruals and deferred income		31,389	26,578
			48,380	99,381

MOVEMENT IN	FUNDS
			Net
			moveinent	At
		At 1.1,20	in funds	31.12.20
Unrestricted funds
General fund		1,022,984	(30,615)	992,369
Food bank - Designated		1,11]	3,819	4,930
Core Legacy - Designated Repairs fund - designated		205,837 10,000	(6,350)	199,487 10,000
		1,239,932	(33,146)	1,206,786
Restricted funds
Young Carer's scheme Three Fields Resident Ass		15,433 296	(3,287)	12,146 296
Coastal Communities		10,281		10,281
Safe Steps Welcome Visistor		4,591 8,806	4,618	4,591 13,424
Quayside Project NCC Communities William Elder	Together	7,262 285 000	(7,262) 23,000	23,000 285000
		331,669	17,069	348 738
TOTAL FUNDS		1 571,601	~16077)	1,555,524

Net movement in funds, includ	ed in the above are as	follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		194,224	(224,839)	(30,615)
Food bank - Designated Core Legacy - Designated		23,120	(19,301) ~6,350)	3,819 ~6,350)
		217,344	(250,490)	(33,146)
Restricted funds
Restricted - Childcare		266,184	(266,184)
Young Carer's scheme Welcome Visitor		1,666 102,250	(4,953) (97,632)	(3,287) 4,618
Quayside Project NCC Communities Together		23 000	(7,262)	(7,262) 23,000
		393,100	~376,031)	17,069
TOTAL FUNDS		610,444	~626,521)	~16,077)
Comparatives for movement	in funds
			Net
			movement	At
		At 1.1.19	in funds	31.12.19
				f.
Unrestricted funds
General fund		1,092,251	(69,267)	1,022,984
Food bank - Designated Core Legacy - Designated Repairs fund - designated		1,905 251,164 10,000	(794) (45,327)	1,111 205,837 10,000
		1,355,320	(115,388)	1,239,932
Restricted funds
Young Carei"s scheme Three Fields Resident Ass		20,380 296	(4,947)	15,433 296
Coastal Communities		10,281		10,281
Safe Steps Welcome Visitor		4,591	8,806	4,591 8,806
Quayside Project William Elder		285 000	7,262	7,262 285,000
		320 548	]1,121	331669
TOTAL FUNDS		1,67S,868	~104,267)	1 571601

Comparative net movement in funds, included	in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	165,801	(235,068)	(69,267)
Food bank —Designated Core Legacy - Designated	]0,136 3,000	(10,930) (48,327)	(794) ~45,327)
	178,937	(294,325)	(115,388)
Restricted funds
Resn icted - Childcare	261,500	(261,500)
Young Carer's scheme Welcome Visitor	976 180,362	(5,923) (171,556)	(4,947) 8,806
Quayside Project	30,000	~22,738)	7,262
	472 838	(461,717)	11,121
TOTAL FUNDS	651,775	~736,042)	(104267)

	FORTHE YK&AR ENDED 31	DECEMBER 2020
		2020	2019
INCOME AND ENDOWMENTS
Donations and legacies Donations		38,010	25,772
Grants		185,798	279,667
Commission on sales as donations		240	240
Covid-19 assistance grants		80,577
		304,625	305,679
Other trading activities Rents and services		59,541	39,438
Casual room hire		8,817	26,706
		68,358	66,144
investment income
Deposit account interest		2,021
Charitable activities
Childcare services		235,440	279,952
Total incoming resources		610,444	651,775
EXPENDITURK&
Charitable activities
Wages Social security Pensions		372,516 35,639 27,293	358,772 38,519 23,503
Rent, rates and water Insurance		18,087 4,472	17,253 7,436
Light and heat Telephone Postage and statione&y Sundries		5,454 1,790 8,602 8,908	6,077 3,602 2,707 7,551
Equipment repairs and Computer and ITcosts StaffTraining Travel costs	renewals	1,983 1,225 1,900 552	4,927 5,066 1,830 4,965
Promotional activities		15,475	16,702
Management costs Professional fees		28,344 53,051	36,833 105,325
Bank charges Property repairs Property insurance Donations made		506 15,851 2,105 15,281	658 5,323 2,782 102,782
C~ried forward		619,034	752,613

	BKRWICI&-UPON-TWEED COMMUNITX DEVELOPMENT TRUST LIMITED
	DETAILED STATEMENT OF I'INANCIAL ACTIVITIES
	FOR THE XKAR ENDED 31DECEMBER 2020
		2020	2019
Chai itable activities
Brought fonvard		619,034	752,613
Feed-in-tariff payments		4,057
Computer equipment		2,500	2,499
		625,591	755,112
Support costs
Governance costs
Accountancy and legal	fees	930	930
Total resources expended		626,521	756,042
Net expenditure		~16,077)	(t04,267)