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2023-05-31-accounts

		Page
Trustees report		2-6
Statement oftrustees	responsibilities
Independent auditor's	report	7-9
Statement offinancial	activities	10-11
Balance sheet
Statement ofcash flows		15
Notes to the financial	statements	13-23

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							2023		2022
									as restated
					Notes				E
Cash flows from operating				activities
Cash (absorbed		by)/generated		from	20
operations								(95,197)		159,615
Investing	activities
Investment	income received					962			14
Net cash	generated from		investing
activities								962		14
Net cash	used	in financing		activities
Net (decrease)/increase			in	cash and cash
equivalents								(94,235)		159,629
Cash and	cash	equivalents	at beginning		of year			495,875		336,246
	/
Cash and	cash	equivalents		at end ofyear				401,640		495,875

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
				E		P	f	F
Donations	and	gifts	23,681	4,125	27,806	34,085	6,505	40,590

		Grants	Affiliates	Affiliates	Conference	Other	Total	2022
				fees	&training	income
							E
Sales within	charitable
activities		59,350		155,895	85,420	390,037	690,702	777,940
Analysis by	fund
Unrestricted	funds			155,895	85,250	358,610	599,755
Designated
funds						31,378	31,378
Restricted funds		59,350			170	49	59,569
		59,350,		155,895	85,420	390,037	690,702
Forthe year ended 31 May 2022
Unrestricted	funds	60,000		181,226	74,010	345,777		661,013
Designated
funds						44,325		44,325
Restricted funds		72,242			360			72,602
		132,242		181,226	74,370	390,102		777,940

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
			E
Interest	receivable	962	14

				Unrestricted	Designated	Restricted	Total	2022
							R
Staff costs				504,943		41,280	546,223	443,026
Contractors				13,240		137	13,377	22,965
Training tutor	fees			17,067			17,067	7,499
Advice UK				1,680			1,680	1,600
Conference costs				27,688		605	28,293	6,079
Marketing and	PR			700			700	799
Travel expenses				3,702			3,702	3,071
Hospitality				1,885			1,885	1,142
Postage, telephone			and office costs	25,592		1,045	26,637	20,874
Insurance				1,041			1,041	1,166
Bank charges				1,234			1,234	929
ITcosts including		Catalyst		116;231		14,845	131,076	60,492
Non-executive	trustee expenses			170			170
Audit				6,480			6,480	6,800
Client support	costs							29,985
Charitable giving				15,975	21,456	11,446	48,877	22,416
				737,628	21,456	69,358	828,442	628,843

				2023	2022
Fees payable to		the company's	auditor and its associates for the audit of the
company's	annual	accounts		6,480	4,000

		2023	2022
		Number	Number
Charitable	Activities	27	21
Administration		3	3
Total		30	24

Employees			(Continued)
Employment	costs	2023	2022
Wages and	salaries	546,223	443,026

11	Debtors
						2023	2022
	Amounts falling due		within one year:
	Prepayments	and accrued income				37,561	80,112
12	Creditors: amounts		falling due within one year
						2023	2022
					Notes		E
	Other taxation	and social		security			5,818
	Deferred income				13	6,700	27,455
	Accruals and	deferred	income			21,309	22,550
						28,009	55,823
13	Deferred income
						2023	2022
						R
	Arising from government			grants			19,300
	Other deferred	income				6,700	8,155
						6,700	27,455

Deferred		income				(Continued)
					2023	2022
					R
Deferred		income is included		within:
Current	liabilities				6,700	27,455
Movements in the year:
Deferred		income at 1 June		2022	27,455	40,367
Released		from previous	periods		(20,755)	(12,912)
Deferred		income at 31	May	2023	6,700	27,455

These are endowment funds funds which are mat	erial t	o the comp	any's activities.
	At	1June	Incoming	Resources	At 31 May
		2022	resources	expended	2023
		E	E
		39,319	31,378	(21,456)	49,241
Previous year:	At	1June	Incoming	Resources	At 31 May
		2021	resources	expended	2022
		E	E		E
			44,325	(5,006)	39,319
Analysis ofnet assets between funds
	Unrestricted		Endowment	Restricted	Total
		funds	funds	funds
			Designated
		2023	2023	2023	2023
		E	E	E	E
Fund balances at 31 May 2023 are represented	by:
Current assets/(liabilities)		356,144	49,241	5,807	411,192
		356,144	49,241	5,807	411,192

15	Analysis ofnet assets between funds				(Continued)
		Unrestricted	Endowment	Restricted	Total
		funds	funds	funds
			Designated
			2022	2022	2022
					E
	Fund balances at 31 May 2022 are represented	by:
	Current assets/(liabilities)	476,298	39,319	4,547	520,164
		476,298	39,319	4,547	520,164

				Movement	in funds
			Balance at	Incoming	Resources	Balance at
		1	June 2022	resources	expended	31 May 2023
						E
Kenya			17,156	15,689	(16,000)	16,845
Trust	Fund		22,163	15,689	(5,456)	32,396
			39,319	31,378	(21,456)	49,241

			Movement in funds	Movement in funds
		Balance at	Incoming	Resources	Transfers	Balance at
		1June 2022	resources	expended		31 May 2023
			E			E
Catalyst			9,600	(9,600)
Trust Fund		7,723	3,274	(10,423)		574
Community	Fund	(7,604)	48,250	(47,570)	6,924
Scotland		3,733				3,733
Acts 435		90	1,070	(1,160)
CMA 25th	Anniversary	605		(605)
Training			1,500			1,500
		4,547	63,694	(69,358)	6,924	5,807

			2023	2022
Heather Keates			E	E
Salaries and wages			49,685	46,290
Employers	national	insurance	5,816	5,171
Employers	pension		1,477	1,389
			56,978	52,850

		Purchase	ofgoods
		2023	2022
The	Fayre	5,860	10,551
		5,860	10,551

20	Cash generated from	operations	operations			2023	2022
							E
	(Deficit)/surpus for the	year				(108,972)	189,701
	Adjustments for:
	Investment income recognised		in statement	offinancial	activities	(962)	(14)
	Movements in working	capital:
	Decrease/(increase) in	debtors				42,551	(20,044)
	(Decrease)/increase in	creditors				(7,059)	2,884
	(Decrease) in deferred	income				(20,755)	(12,912)
	Cash (absorbed by)/generated		from operations			(95,197)	159,615