2021-05-31-accounts

		Page
Trustees report		1-5
Statement oftrustees	responsibilities
Independent auditor's	report	7-8
Statement offinancial	activities
Balance sheet		10
Statement of cash flows
Notes to the financial	statements	12-21

			Unrestricted	Restricted	Tota I	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2021	2021	2021	2020	2020	2020
						as restated	as restated as	restated
		Notes	6			6	6	6
IILBD c'
Donations		3	85,379	16,664	102,043	56,866	9,344	66,210
Charitable activities		4	425,389	192,378	617,767	190,391	12,533	202,924
Investments		5	37		37	41		41
Total income			510,805	209,042	719,847	247,298	21,877	269,175
Raising funds		6	1,188		1,188	2,823		2,823
Charitable activities		7	266,041	172,297	438,338	233,218	14,788	248,006
Total resources
expended			267,229	172,297	439,526	236,041	14,788	250,829
Net Incoming
resources before
transfers			243,576	36,745	280,321	11,257	7,089	18,346
Gross transfers
between funds			(8,005)	8,005		1,145	(1,145)
Net income for	the yeari
Net movement	in funds		235,571	44,750	280,321	12,402	5,944	18,346
Fund balances at 1
June 2020			35,836	14,306	50,142	23,434	8,362	31,796
Fund balances	at 31
li/lay 2021			271,407	59,056	330,463	35,836	14,306	50,142

					2021		2020
							as restated
				Notes			6
Current assets
Debtors				12	60,068		10,843
Cash at bank and		in	hand		336,246		118,053
					396,314		128,896
Creditors:	amounts		falling due within
one year				13	(65,851)		(78,754)
Net current	assets					330,463		50,142
Income funds
Restricted	funds					59,056		14,306
Unrestricted	funds					271,407		35,836
						330,463		50,142

					2021		2020
							as restated
				Notes			6
Cash flows from operating			activities
Cash generated		from operations		18		218,156		82,061
Investing	activities
Investment	income received				37		41
Net cash	generated from		investing
activities						37		41
Net cash	used	in financing	activities
Net increase in		cash and	cash equivalents			218,193		82,102
Cash and	cash	equivalents	at beginning	ofyear		118,053		35,951
Cash and	cash	equivalents	at end of	year		336,246		118,053

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2021	2021	2021	2020	2020	2020
			6	6	8	6	6	5
Donations	and gifts		85,379	16,664	102,043	56,866	9,344	66,210
Charitable		activities
			Grants	Affiliates Conference		Other	Total	2020
				fees	& training	income
				5	6	8	6	6
Sales within		charitable
activities			192,378	145,106	122,696	157,587	617,767	202,924
Analysis by		fund
Unrestricted		funds		145,106	122,696	157,587	425,389
Restricted	funds		192,378				192,378
			192,378	145,106	122,696	157,587	617,767
For the year ended 31			Nlay 2020
Unrestricted		funds		131,774	42,799	15,818		190,391
Restricted	funds		12,533					12,533
			12,533	131,774	42,799	15,818		202,924

Unrestricted	Unrestricted
funds	funds
2021	2020
5	6
37	41

						Unrestricted	Unrestricted
						funds	funds
						2021	2020
						6	f
'sin a			'cit
Other fundraising		costs				1,188	2,823
						1,188	2,823
Charitable activities
				Unrestricted	Restricted	Total	2020
				6	6	6	6
Staff costs				186,494	107,857	294,351	179,260
Training tutor	fees			23,431		23,431	12,896
Advice UK				1,569		1,569	1,569
Conference costs				430		430	8,780
Staff training							975
Marketing and	PR			550		550	394
Travel expenses				8,488		8,488	15,536
Hospitality				128		128	950
Postage, telephone			and office costs	30,731	7,513	38,244	8,438
Insurance				257		257	720
Bank charges				138		138	140
ITcosts including		center manager		9,795	52,357	62,152	14,161
Project costs							2,255
Non-executive	trustee expenses						372
Accountancy				30		30	1,560
Audit				4,000		4,000
Client support	costs				4,570	4,570
				266,041	172,297	438,338	248,006
For the year	ended		31 May 2020
Unrestricted funds				233,218			233,218
Restricted funds					14,788		14,788
				248,006			248,006

			2021	2020
			6	f
Fees payable to the company's		auditor and its associates for the audit of the
company's	annual accounts		4,000

The average	monthly number ofemployees during	the year was:
		2021	2020
		Number	Number
Charitable Activities
Administration
Total		10
Employment	costs
Wages and salaries		294,351	179,260

12	Debtors
						2021	2020
	Amounts	falling due		within one year:		f	6
	Other debtors						338
	Prepayments		and accrued income			60,068	10,505
						60,068	10,843
13	Creditors: amounts			falling due within one year
						2021	2020
					Notes	F	6
	Other taxation		and social security			4, 132	1,180
	Deferred	income			14	40,367	75,847
	Accruals	and	deferred	income		21,352	1,727
						65,851	78,754

				2021	2020
				F	8
Arising	from government		grants	23,967	69,467
Other	deferred	income		16,400	6,380
				40,367	75,847

				Movement	Movement	in funds
			Balance at	Incoming	Resources		Transfers	Balance at
			1 June 2020	resources	expended			31 May 2021
			E	E		E
Kenyan	Poverty	Relief Fund	255				(255)
CMA Relief Fund			9,086	7,408		(4,570)		11,924
Connect	Development			171,450	(163,211)		8,260	16,499
Catalyst			4,000	8,350		(2,400)		9,950
Centre	Fees		965	11,966		(1,871)		11,060
Scottish				9,868		(245)		9,623
			14,306	209,042	(172,297)		8,005	59,056

16	Analysis	of net assets	of net assets	between	funds
				Unrestricted		Restricted	Total	Unrestricted	Restncted	Total
					funds	funds		funds	funds
					2021	2021		2020	2020	2020
					E	E		E	F
	Fund balances at 31
	May 2021	are
	represented		by:
	Current assets/
	(liabilities)			283,135		47,328	330,463	35,836	14,306	50,142
				283,135		47,328	330,463	35,836	14,306	50,142

Heather Keats		2021f	2020 6
Salaries and wages		44,652	35,468
Social security		4,948	3,700
Employer's national	insurance	1,340	1,064
		50,940	40,232

		Purchase	of	goods
		2021			2020
		F			6
The	Fayre	12,327			405
		12,327			405

			2021	2020
Isla Biggs			6	f
Salaries and wages			10,597	10,040
Social security			229	192
Employer's	national	insurance	318	301
			11,144	10,533

18	Cash generated from	Cash generated from	operations	operations					2021	2020
									F	8
	Surplus for the year								280,321	18,346
	Adjustments for:
	Investment income recognised			in	statement	offinancial	activities		(37)	(41)
	Movements in working		capital:
	(Increase) in debtors								(49,225)	(10,303)
	Increase/(decrease)	in creditors							22,577	(1,788)
	(Decrease)/increase	in deferred		income					(35,480)	75,847
	Cash generated from		operations						218,156	82,061
19	Analysis ofchanges		in net funds
	The company had no debt during				the year.
20	Prior period adjustment
	Changes to the balance sheet
								At	31 May 2020
							As	previously	Adjustment	As restated
								reported
								F	6
	Current assets
	Debtors due within one year							338	10,505	10,843
	Bank and cash							118,053		118,053
								118,391	10,505	128,896
	Creditors due within		one year
	Taxation							(1,180)		(1,180)
	Other creditors							(1,727)		(1,727)
	Deferred income								(75,847)	(75,847)
								2,907	75,847	78,754
	Net current assets							115,484	(65,342)	50,142
	Total assets less current liabilities							115,484	(65,342)	50,142
	Capital funds
	Income funds
	Restricted funds							83,773	(69,467)	14,306
	Unrestricted funds							31,711	4,125	35,836
	Total equity							115,484	(65,342)	50,142

Prior period	adjust	ment			(Continued)
			At	31 llllay 2020
			As previously	Adjustment	As restated
			reported
			6	6
Changes to the profit and loss account
Income from:
Donations			15,684		15,684
Charitable activities			318,792	(65,342)	253,450
Investments			41		41
			334,517	(65,342)	269,175
Expenditure	on:
Raising funds			2,823		2,823
Charitable activities			248,006		248,006
			(250,829)		(250,829)
Income/expenditure		for the year	83,688	(65,342)	18,346
Net movement	in funds		83,688	(65,342)	18,346