2022-03-31-accounts - The Care Leavers Association

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		(including	income and	expenditure accou	nt)
						Year	Year
						Ended	Ended
						31.03.22	31.03.21
			Notes	Unrestricted	Restricted	Total	Total
				Funds f	Funds f	Funds F	Fundsf
INCOME FROM:
Donations &Legacies				22,559		22,559	1,079
Charitable Income				6,060	143,201	149,261	231,538
Trading Income				3,000		3,000	10,580
Other Income							200
TOTAL				31,619	143,201	174,820	243,397
EXPENDITURE ON:
Charitable Activities				(8,555)	(131,078)	(139,633)	(154,364)
TOTAL				8,555)	131,078)	139,633)	154,364)
NET INCOMING	(OUTGOING) RESOURCES
FOR THE YEAR	BEFORETRANSFERS			23,064	12,123	35,187	89,033
TRANSFER BETWEEN FUNDS				(2,099)	2,099
NET INCOMING FOR THE YEAR	(OUTGOING) RESOURCES AFTER TRANSFERS			20,965	14,222	35,187	89,033
RECONCILIATION		OF FUNDS
Total Funds Brought		Forward	17	35,329	108,281	143,610	54,577
TOTAL FUNDS C/FORWARD			17	56,294	122,503	178,797	143,610

FLOW FROM OPERATING		ACTIV	ITIES
						2022	2021
						E
Net movement in funds						35,187	89,033
Add back depreciation						685	296
Decrease/(increase) in debtors						11,542	(5,018)
Increase/(decrease) in creditors						41,202)	(66,503)
Net cash used in operating		activities				6,212	17,808
Cash flows from investment		activities:
Purchase offixed assets						(1,163)	(890)
Increase/(decrease) in cash		and cash equivalents		during	the year	5,049	16,918
Cash and cash equivalents	brought		forward			158,134	141,216
Cash and cash equivalents		carried forward				163,183	158,134

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
1.ACCOUNTING POLICIES
(a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical	cost convention with
items recognised at cost or transaction value unless otherwise stated in the	relevant notes to these
accounts. The financial statements have been prepared in accordance with	the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and	Republic of Ireland
(FRS 102)issued on 1st January 2019and the Financial Reporting Standard	applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific	restrictions imposed	by
the donor or trust deed. There were 12restricted funds during the year.
Unrestricted income funds comprise those funds which the trustees are free	to use for any purpose		in
furtherance ofthe charitable objects. Unrestricted funds include designated	funds where the trustees,
at their discretion have created a fund for a specific purpose.
Further details ofeach fund are disclosed in note 17.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment ofthose conditions is wholly within the control ofthe
charity and it is probable that those conditions will be fulfilled in the reporting	period.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
(d) Expenditure Recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will	be required and the
amount ofthe obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including	support costs and
governance costs are allocated or apportioned to the applicable expenditure information on this attribution refer to note (f) below.	headings. For more
(e) Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
(f)Allocation ofsupport and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs involving the public accountability ofthe charity and its compliance	with
regulation and good practice. These costs include costs related to independent examination		and legal
fees together with an apportionment ofoverhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned	based on
staff time and facilities used in each activity.
The allocation of support and governance costs is analysed in note 9.
(g) Charitable Activities
Costs ofcharitable activities include governance costs and an apportionment of support costs			as
shown in Note 8.
(h) Tangible fixed assets and depreciation
Fixed assets are included in the accounts at net book value. Additions of a single item or a	group
of similar assets exceeding F500, are capitalised at cost (valuation for donated assets).
Depreciation is provided to write offthe cost less the estimated residual value oftangible fixed
assets over their estimated useful lives as follows:-
Computers & Office Equipment 33.33%on cost
Fixtures, Fittings & Equipment 33.33%on cost
(i) Taxation
The organisation is exempt from income tax by reason of its charitable status. Income tax
suffered on investment income is reclaimed in full. The Charity is not registered for VAT.
(j) Pensions The charity currently does administer contributions to an auto enrolment pension scheme on		behalf of
individuals. The charity has no liability beyond making its contributions and paying across the
deductions for the contributions.
(k) Commitments Under Operating Leases
Rentals are charged to income and expenditure as they fall due.
(I) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount			offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
(m) Creditors Creditors and provisions are recognised where the charity has a present obligation resulting		from a
past event that will probably result in the transfer ofthe funds to a third party and the amount due to settle the obligation can be measured ofestimated reliably. Creditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.

INCOME FRO	DONATI	ONS AND LEGACIES
			Unrestricted		Restricted
			Funds		Funds	Total 2022
			f		f
Donations			22,559			22,559
			22,559			22,559
Previous Year
			Unrestricted		Restricted
			Funds		Funds	Total2021
			f		f
Donations			1,079			1,079
			1,079			1,079
INCOME FROM	CHARITABLE ACTIVITIES
						Year Ended
						31.03.22
			Unrestricted		Restricted	Total
			Funds		Funds	Funds
			f		f	f
Porticus					29,986	29,986
Lloyds Foundation					55,984	55,984
Erasmus					923	923
IGEN					11,603	11,603
DfE					1,740	1,740
HMRC JRS					4,342	4,342
CJS - Tudor Trust					23,333	23,333
Barrow Cadbury	Trust				5,000	5,000
Tudor Trust Wellbeing					2,000	2,000
Pure Insights					8,290	8,290
Training & Presentations			6,060			6,060
			6,060		143,201	149,261
Previous Year
						Year Ended
						31.03.21
			Unrestricted		Restricted	Total
			Funds		Funds	Funds
			f		f	f
Porticus					69,986	69,986
(less deferred to 2022) Lloyds Foundation Big Lottery Fund DfE					(29,986) 74,645 28,275 38,010	(29,986) 74,645 28,275 38,010
HMRC JRS					6,924	6,924
CJS —Tudor Trust					23,334	23,334
Barrow Cadbury	Trust				25,000	25,000
(less deferred to 2022) Training & Presentations				350 350	(5,000) 231,188	(5,000) 350 231,538
INCOME FROM	OTHER	TRADING ACTIIVITES
			Unrestricted		Restricted	Total Funds
			Funds		Funds
			f			f
Consultancy			3,000 3,000			3,000 3,000
Previous Year
Consultancy Prior Period Adjustment Prior Period as Restated		(see note 25)	26,580 16,000 10,580			26,580 (16,000 10,580

NET INCOME
				2022 f		2021f
Net income is stated after charging:
Depreciation - owned assets					685	296
Accountancy					900	900
INVESTMENT INCOME				2022f		2021 f
Bank Interest Receivable
TAX ON SURPLUS ON ORDINARY	ACTIVITIES
UK Corporation Tax
EXPENDITURE ON CHARITABLE ACTIVITIES
				2022		2021
		Activities f		Totalf		Totalf
Employment Costs		Staff Time	84,888	84,888		107,388
Website & Publicity		Direct	775		775	3,462
Project Resources		Direct	161		161	1,931
Project Mentoring & Training		Direct	2,555		2,555
Project Sessional Fees		Direct				7,210
Travel Expenses		Direct	1,220		1,220	283
Volunteer Expenses		Direct	453		453
Support Costs			42,754	42,754		33,064
Governance Costs			6,827		6,827	1,026
		139,633		139,633		154,364
					2022	2021
		Unrestricted	Funds		8,555	1,084
		Restricted	Funds	131,078		153,280
				139,633		154,364
ALLOCATION OF GOVERNANCE	AND SUPPORT COSTS
		General
	Basis of Apportionment	Support Governance f f		2022 Total f		2021 Total
Support Costs Employment Costs Recruitment Costs Rent, Rates & Services Repairs & Maintenance Legal Fees Telephone and Internet Minor Computer Equipment Computer Software Staff Travel &Subsistence Staff Training Moving Costs Minor Equipment Printing, Post &Stationery Insurance Publications & Subscriptions Miscellaneous Depreciation Trustee Travel & Meeting Expenses Trustee Training Payroll Book-Keeping Bank Charges Accountancy	Staff Time Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use of facilities Use offacilities Use of facilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities Use offacilities	9,432 4,060 16,289 198 1,686 1,658 1,995 1,500 561 266 1,137 126 783 570 703 684 964 120 22 42,754	1,575 4,352 900 6,827		9,432 4,060 16,289 198 1,686 1,658 1,995 1,500 561 266 1,137 126 783 570 703 684 1,575 4,352 964 120 22 900 49,581	11,932 10,595 30 1,352 1,476 1,069 399 1,075 225 970 703 746 986 14 296 126 1,174 22 900 34,090

10	TOTAL RESOURCES	TOTAL RESOURCES	EXPENDED (CONT...)	EXPENDED (CONT...)	EXPENDED (CONT...)	EXPENDED (CONT...)	EXPENDED (CONT...)
																				2022			2021
	STAFF COSTS:																			E			f
	Wages and Salaries																			88,998			111,327
	Social Security Costs																			3,741			6,223
	Pension Costs																			1,581			1,770
																				94,320			119,320
	The average number	ofemployees			during		the	year	was	4		(previous		year:			4).
	Along with the trustees		the key management personnel							indudes			the		national			director
	The total employment		benefits,	including			employer		pension			contributions					ofthe key management
	personnel were f41,242 (2021:f38,056). No employee										has benefits				in	excess of660,000 .
	DIRECTORS' (TRUSTEES) REMUNERATION							AND EXPENSES
	No remuneration was		paid or payable			directly or indirectly						out of the			funds		of	the charity	during	the
	year to any directors/trustees			or to any		persons		known		to	be connected					with		any ofthem.
	Except as disclosed	below no		reimbursement ofexpenses								has been			made or is due
	to be made to any of	the trustees			in respect of			the	period.
	Trustee travel			5 trustees																	8862
12	TANGIBLE FIXEDASSETS
												Fixtures,
												Fittings			&
												Equipment						Website	Computers				Total
	COST												E					E		F			E
	At 1 April 2021													1,374				3,000		4,664			9,038
	Additions														280							883	1,163
	Disposals
	At 31 March 2022													1,654				3,000		5,547			10,201
	DEPRECIATION
	At 1 April 2021 Charge for the Period													1,374 94				3,000		4,070 591			8,444 685
	Disposals At 31 March 2022													1,468				3,000		4,661			9,129
	NET BOOK VALUE
	At 31 March 2022														186							886	1,072
	At 31 March 2021																					594	594
13	CAPITAL COMMITMENTS Contracted but not provided for																			2022		f nil	2021f nil
14	DEBTORS																			2022			2021
																				E
	Other Debtors Accrued Income Prior Period Adjustment Prepayments																			18,252 1,782 20,034			30,035 16,000 (16,000) 1,541 31,576
	In 2022 debtors of618,103(2021:627,874) relate								to restricted				funds.

15	LIABILITIES:AMOUNTS F	ALLING	DU	E WITHIN	ONE YE	AR
									2022	2021
									6
	Creditors								4,472	5,992
	Deferred Income									34,986
	Accruals								1,020	5,716
									5,492	46,694
	In 2022 creditors ofanil (2021;f34,986)			relate to restricted		funds.
16	DEFERRED INCOME
									2022	2021
	Deferred income comprises	grants	paid	in advance.
	Balance as at 1st April 2021								34,986	34,986
	Amount released to income	earned	from	charitable	activities				(34,986)	(34,986)
	Amount deferred in year									34,986
	Balance at 31 March 2022									34,986
17	ANALYSIS OF CHARITABLE FUNDS
	Analysis ofMovement	in Funds
				Balance 1						Balance 31
	Restricted Funds:			April	2021 f	Incoming f		Transfers F	Outgoing	March 2022
	DfE				9,446		1,740		(1,740)	9,446
	Erasmus						923		(923)
	Porticus				51	29,986		2,099	(32,136)
	Lloyds Foundation			37,108		55,984			(48,533)	44,559
	HMRC JRS						4,342		(4,342)
	Barrow Cadbury Trust 2020			23,125			5,000		(10,595)	17,530
	IGEN				8,491	11,603			(20,094)
	J Leon				2,485				(120)	2,365
	Tudor Trust Wellbeing Tudor Trust 2020 Pure Insights Donations -Jersey Total Restricted Funds:			27,292 283 108,281		2,000 23,333 8,290 143,201		2,099	(2,000) (10,595) (131,078	40,030 8,290 283 122,503
	Unrestricted Funds: General Designated - training Designated - capital fund Total Unrestricted Funds:			31,910 2,825 594 35,329		31,619 31,619		(2,099) (2,099)	(8,555) 8,555)	52,875 2,825 594 56,294
	Total Funds			143,610		174,820			139,633	178,797