## ## |||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| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |(D
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(0|||| ||||0)|0)||||O|||| ## ## ## ## ## ## ## ## ## ## ||||||||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|