| Pages | ||
|---|---|---|
| Trustees' Annua I Report |
2to3 | |
| Independent Examiner's |
Report | 4to4 |
| Statement of Financia I Activities | Sto5 | |
| Balance Sheet | 6to 6 | |
| Notes to the Accounts | 7to 14 | |
| Detailed Statement of Financial Activities | 15to 16 |
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | Total funds | Total funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| Notes | f | f | f | f | ||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 133,752 | 133,752 | 131,049 | ||
| Charitable | activities | 83,097 | 83,097 | 64,854 | ||
| Investments | 1,490 | 1,490 | 36 | |||
| Total | 218,339 | 218,339 | 195,939 | |||
| Expenditure | on: | |||||
| Charitable | activities | 155,373 | 155,373 | 97,991 | ||
| Other | 87,923 | 87,923 | 86,101 | |||
| Total | 243,296 | 243,296 | 184,092 | |||
| Net gains on | investments | |||||
| Net (expenditure)/income | (24,957) | (24,957) | 11,847 | |||
| Transfers between funds |
||||||
| Net (expenditure)/income before other gains/(losses) |
(24,957) | (24,957) | 11,847 | |||
| Other gains and losses | ||||||
| Net movement in funds |
(24,957) | (24,957) | 11,847 | |||
| Reconciliation offunds: | ||||||
| Total funds brought forward | 182,464 | 20,865 | 203,329 | 191,482 | ||
| Total funds carried forward | 157,507 | 20,865 | 178,372 | 203,329 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| f | E | |||||
| Income | 216,849 | 195,903 | ||||
| Interest and | investment | income | 1,490 | 36 | ||
| Gross income for | the year | 218,339 | 195,939 | |||
| Expenditure | 220,479 | 160,354 | ||||
| Depreciation | and | charges | for | |||
| impairment | offixed assets | 22,817 | 23,738 | |||
| Total expenditure | forthe | year | 243,296 | 184,092 | ||
| Net (expenditure)/income | before tax | |||||
| forthe year | (24,957) | 11,847 | ||||
| Net (expenditure | )/income | for the year | (24,957) | 11,847 |
| at 31March 202 | 3 | 3 | |||
|---|---|---|---|---|---|
| Company No. |
05290277 | Notes | 2023 | 2022 | |
| f | f | ||||
| Fixed assets | |||||
| Tangible assets | 11 | 91,549 | 83,572 | ||
| 91,549 | 83,572 | ||||
| Current assets | |||||
| Debtors | 12 | 17,636 | 17,397 | ||
| Cash at bank and | in hand | 74,250 | 106,464 | ||
| 91,886 | 123,861 | ||||
| Creditors: Amount | falling due within one year | 13 | (5,063) | (4,104) | |
| Net current assets | 86,823 | 119,757 | |||
| Total assets less current liabilities | 178,372 | 203,329 | |||
| Net assets excluding | pension asset or liability | 178,372 | 203,329 | ||
| Total net assets | 178,372 | 203,329 | |||
| The funds ofthe charity | |||||
| Restricted funds | 14 | ||||
| Restricted income |
funds | 20,865 | 20,865 | ||
| 20,865 | 20,865 | ||||
| Unrestricted funds |
14 | ||||
| General funds | 157,507 | 182,464 | |||
| 157,507 | 182,464 | ||||
| Reserves | 14 | ||||
| Total funds | 178,372 | 203,329 |
| Republic of Ireland | (FRS102)and the Companies Act 2006. |
||||||||
|---|---|---|---|---|---|---|---|---|---|
| Change in basis of |
accounting orto previous accounts | ||||||||
| There has been no | change to the accounting policies (valuation rules and method ofaccounting) |
since | |||||||
| last year and no changes have been made to accounts for previous years. |
|||||||||
| Fund accounting | |||||||||
| Unrestricted funds |
These are available for use at the discretion ofthe trustees | in furtherance | ofthe | ||||||
| general objects ofthe charity. | |||||||||
| Designated funds |
These are unrestricted funds earmarked by the trustees |
for particular | purposes. | ||||||
| Revaluation funds |
These are unrestricted funds which include a revaluation |
reserve representing | the | ||||||
| restatement ofinvestment assets at their market values. |
|||||||||
| Restricted funds | These are available for use subject to restrictions imposed |
by the donor | or | through | |||||
| terms ofan appeal. | |||||||||
| Income | |||||||||
| Recognition of | Income is included in the Statement of Financial Activities |
(SoFA) when | the | charity | |||||
| income | becomes entitled to, and virtually certain to receive, the |
income and the amount of | |||||||
| the income can be measured with sufficient reliability. |
|||||||||
| Income with related | Where income has related expenditure the income and |
related expenditure | is | ||||||
| expenditure | reported gross in the SoFA. | ||||||||
| Donations and |
Voluntary income received by way ofgrants, donations and gifts is included |
in | the | ||||||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | |||||||
| entitlement to the income. |
|||||||||
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the same time as the |
||||||||
| donations and gifts |
gift/donation to which it relates. |
||||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
||||||||
| and facilities | where the benefit tothe Charity is reasonably quantifiable, |
measurable | and | ||||||
| material. | |||||||||
| Volunteer help |
The value of any volunteer help received is not included |
in | the accounts. | ||||||
| Investment income |
This is included in the accounts when receivable. |
||||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments to market |
value | |||||||
| revaluation offixed |
at the end ofthe year. | ||||||||
| assets | |||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale of investments. |
||||||||
| investment assets |
| 3 Statemen |
t | ofFinancial | Activities - prior year | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | ||||
| 2022 | 2022 | 2022 | ||||
| Income and endowments | from: | |||||
| Donations | and legacies | 128,049 | 3,000 | 131,049 | ||
| Charitable | activities | 64,854 | 64,854 | |||
| Investments | 36 | 36 | ||||
| Total | 192,939 | 3,000 | 195,939 | |||
| Expenditure | on: | |||||
| Charitable | activities | 97,991 | 97,991 | |||
| Other | 84,145 | 1,956 | 86,101 | |||
| Total | 182,136 | 1,956 | 184,092 | |||
| Net income | 10,803 | 1,044 | 11,847 | |||
| Net income before other | ||||||
| gains/(losses) | 10,803 | 1,044 | 11,847 | |||
| Other gains and losses: | ||||||
| Net movement | in funds | 10,803 | 1,044 | 11,847 | ||
| Reconciliation | offunds: | |||||
| Total funds brought forward | 171,661 | 19,821 | 191,482 | |||
| Total funds carried forward | 182,464 | 20,865 | 203,329 |
| Unrestricted | Total | Total | ||||||
|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||
| Grants and | donations | 133,752 | 133,752 | 131,049 | ||||
| 133,752 | 133,752 | 131,049 | ||||||
| 5 | Income from charitable | activities | ||||||
| Unrestricted | Total | Total | ||||||
| 2023 | 2022 | |||||||
| Dial-A-Ride | services | 81,823 | 81,823 | 64,854 | ||||
| Christmas | meal | 1,274 | 1,274 | |||||
| 83,097 | 83,097 | 64,854 | ||||||
| 6 | Income from investments | |||||||
| Unrestricted | Total | Total | ||||||
| 2023 | 2022 | |||||||
| Interest receivable | 1,490 | 1,490 | 36 | |||||
| 1,490 | 1,490 | 36 | ||||||
| 7 | Expenditure | on charitable | activities | |||||
| Unrestricted | Total | Total | ||||||
| 2023 | 2022 | |||||||
| Expenditure | on charitable | |||||||
| activities | ||||||||
| Dial-A-Ride | services | 154,090 | 154,090 | 97,991 | ||||
| Christmas | meal | 1,283 | 1,283 | |||||
| Governance | costs | |||||||
| 155,373 | 155,373 | 97,991 |
| Unrestricted | Total | Total | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||||||
| Advertising | 254 | 254 | 31 | ||||||||
| Employee costs | 52,574 | 52,574 | 52,158 | ||||||||
| Motor and travel costs | 1,367 | 1,367 | 358 | ||||||||
| Premises costs | 1,511 | 1,511 | 2,403 | ||||||||
| Amortisation, | depreciation, | ||||||||||
| impairment, | profit/loss | on | 22,817 | 22,817 | 23,738 | ||||||
| disposal offixed assets | |||||||||||
| General administrative | costs | 7,960 | 7,960 | 5,721 | |||||||
| Legal and professional | costs | 1,440 | 1,440 | 1,692 | |||||||
| 87,923 | 87,923 | 86,101 | |||||||||
| 9 | Net (expenditure)/income | before transfers | |||||||||
| 2023 | 2022 | ||||||||||
| This is stated | after charging: | f | f | ||||||||
| Depreciation | ofowned | fixed assets | 22,817 | 23,738 | |||||||
| 10 | Staff costs | ||||||||||
| 2023 | 2022 | ||||||||||
| Salaries and | wages | 44,189 | 48,081 | ||||||||
| Social security | costs | 5,711 | 2,634 | ||||||||
| Pension costs | 2,674 | 983 | |||||||||
| 52,574 | 51,698 | ||||||||||
| No employee | received | emoluments | in excess off60,000. | ||||||||
| The average | monthly | number offull | time equivalent | employees | during the year was as follows: | ||||||
| 2023 | 2022 | ||||||||||
| Number | Number | ||||||||||
| Administration | 2 | 2 | |||||||||
| Driving | 6 | ||||||||||
| 10 |
| 11 | Tangible fixe | d assets | |||
|---|---|---|---|---|---|
| Motor | Fixtures, | ||||
| vehicles | fittings and | Total | |||
| equipment | |||||
| f | |||||
| Cost or revaluation | |||||
| At 1April 2022 | 239,546 | 25,833 | 265,379 | ||
| Additions | 30,795 | 30,795 | |||
| At 31March | 2023 | 270,341 | 25,833 | 296,174 | |
| Depreciation | and | ||||
| impairment | |||||
| At 1April 2022 | 161,163 | 20,644 | 181,807 | ||
| Depreciation year |
charge forthe | 21,521 | 1,297 | 22,818 | |
| At 31March | 2023 | 182,684 | 21,941 | 204,625 | |
| Net book values | |||||
| At 31March | 2023 | 87,657 | 3,892 | 91,549 | |
| At 31March 2022 | 78,383 | 5,189 | 83,572 | ||
| 12 | Debtors | ||||
| 2023 | 2022 | ||||
| f | f | ||||
| Trade debtors | 410 | 470 | |||
| VAT recoverable | 8,135 | 2,402 | |||
| Other debtors | 1,136 | ||||
| Prepayments | and accrued income | 9,091 | 13,389 | ||
| 17,636 | 17,397 | ||||
| 13 | Creditors: | ||||
| amounts falling due within one year |
|||||
| 2023 | 2022 | ||||
| f | f | ||||
| Trade creditors | 345 | ||||
| Other taxes and social security | 2,950 | 1,836 | |||
| Other creditors | 634 | 475 | |||
| Accruals | 1,479 | 1,448 | |||
| 5,063 | 4,104 |
| Movement | in funds | ||||
|---|---|---|---|---|---|
| Incoming | |||||
| resources | |||||
| At 31 | |||||
| At 1April | (including other gains/losses |
Resources expended |
March 2023 |
||
| 2022 | ) | ||||
| f | |||||
| Restricted funds: | |||||
| Restricted income funds: | |||||
| Restricted fund | 20,865 | 20,865 | |||
| Total | 20,865 | 20,865 | |||
| Unrestricted | funds: | ||||
| General funds | 182,464 | 218,339 | (243,296) | 157,507 | |
| Total funds | 203,329 | 218,339 | (243,296) | 178,372 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Total | ||||
| funds | funds | |||
| f | f | |||
| Fixed assets | 90,321 | 1,228 | 91,549 | |
| Net current assets | 86,823 | 86,823 | ||
| 177,144 | 1,228 | 178,372 | ||
| 16 | Reconciliation ofnet debt | |||
| At 31 | ||||
| At 1April | March | |||
| 2022 | Cash flows | 2023 | ||
| f | f | f | ||
| Cash and cash equivalents | 106,464 | (32,214) | 74,250 | |
| 106,464 | (32,214) | 74,250 | ||
| Net debt | 106,464 | (32,214) | 74,250 |
| Annual co |
mmitments under non-cancellable |
operating leases are |
as follows: | |||
|---|---|---|---|---|---|---|
| 2023 | 2023 | 2022 | 2022 | |||
| Land and buildings |
Other | Land and buildings |
Other | |||
| f | f | |||||
| Operating | leases with expiry date: | |||||
| Pension commitments | ||||||
| 2023 | 2022 | |||||
| f | f | |||||
| The pension cost charge to the company | ||||||
| amounted | to: | 2,674 | 983 | |||
| 18 | Related party disclosures | |||||
| Controlling | party |
| Unrestricte | |||||||
|---|---|---|---|---|---|---|---|
| d funds | Total funds | Total funds | |||||
| 2023 | 2023 | 2023 | 2022 | ||||
| f | f | f | |||||
| Income and endowments | from: | ||||||
| Donations and legacies |
|||||||
| Grants and donations | 133,752 | 133,752 | 131,049 | ||||
| 133,752 | 133,752 | 131,049 | |||||
| Charitable activities |
|||||||
| Dial-A-Ride services | 81,823 | 81,823 | 64,854 | ||||
| Christmas meal |
1,274 | 1,274 | |||||
| 83,097 | 83,097 | 64,854 | |||||
| Investments | |||||||
| Interest receivable | 1,490 | 1,490 | 36 | ||||
| 1,490 | 1,490 | 36 | |||||
| Total income and endowments | 218,339 | 218,339 | 195,939 | ||||
| Expenditure on: |
|||||||
| Charitable activities |
|||||||
| Dial-A-Ride services | 154,090 | 154,090 | 97,991 | ||||
| Christmas meal |
1,283 | 1,283 | |||||
| 155,373 | 155,373 | 97,991 | |||||
| Total ofexpenditure | on charitable | ||||||
| activities | 155,373 | 155,373 | 97,991 | ||||
| Other expenditure | |||||||
| Advertising | 254 | 254 | 31 | ||||
| 254 | 254 | 31 | |||||
| Employee costs | |||||||
| Salaries/wages | 44,189 | 44,189 | 48,081 | ||||
| Employer's NIC |
5,711 | 5,711 | 2,634 | ||||
| Pension costs | 2,674 | 2,674 | 983 | ||||
| Staff training | 460 | ||||||
| 52,574 | 52,574 | 52,158 | |||||
| Motor and travel costs | |||||||
| Travel and subsistence | 1,367 | 1,367 | 358 | ||||
| 1,367 | 1,367 | 358 | |||||
| Premises costs | |||||||
| Rent | 1,511 | 1,511 | 2,747 | ||||
| Other premises costs | (344) | ||||||
| 1,511 | 1,511 | 2,403 | |||||
| General administrative | costs, | ||||||
| including depreciation |
and | ||||||
| amortisation | |||||||
| Depreciation ofMotor |
vehicles | 21520 | 21520 |
| Detailed Statement ofFina | ncial Activities | ||||
|---|---|---|---|---|---|
| Depreciation of Fixtures, and equipment |
fittings | 1,297 | 1,297 | 1,650 | |
| Bank charges | 591 | 591 | 30 | ||
| Equipment repairs and maintenance |
558 | 558 | 579 | ||
| General insurances | 582 | 582 | 569 | ||
| Postage and couriers | 85 | 85 | 99 | ||
| Software, ITsupport and costs |
related | 2,543 | 2,543 | 1,502 | |
| Stationery and printing |
978 | 978 | 711 | ||
| Subscriptions | 15 | 15 | 350 | ||
| Sundry expenses | 1,500 | 1,500 | 767 | ||
| Telephone, fax and broadband | 1,108 | 1,108 | 1,114 | ||
| 30,777 | 30,777 | 29,459 | |||
| Legal and professional costs |
|||||
| Audit/Independent examination fees |
660 | 660 | 660 | ||
| Accountancy and bookkeeping |
780 | 780 | 1,019 | ||
| Other legal and professional | |||||
| costs | 13 | ||||
| 1,440 | 1,440 | 1,692 | |||
| Total ofexpenditure ofother costs |
87,923 | 87,923 | 86,101 | ||
| Total expenditure | 243,296 | 243,296 | 184,092 | ||
| Net gains on investments | |||||
| Net (expenditure)/income | (24,957) | (24,957) | 11,847 | ||
| Net (expenditure)/income other gains/(losses) |
before | (24,957) | (24,957) | 11,847 | |
| Other Gains | |||||
| Net movement in funds |
(24,957) | (24,957) | 11,847 | ||
| Reconciliation offunds: | |||||
| Total funds brought forward | 182,464 | 20,865 | 203,329 | 191,482 | |
| Total funds carried forward | 157,507 | 20,865 | 178,372 | 203,329 |