## ## |||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|