## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||(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|M|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| ## ## ## ## ## ## ## ## ##