2023-03-31-accounts - The Care Leavers Association

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		(including	income and	expendrture accou	nt)
						Year	Year
						Ended	Ended
						31 0323	31 0322
			Notes	Unrestncted	Restncted	Tata I	Total
				Funds	Funds	Funds	Funds
				f	6	6	6
INCOME FROM'.
Donations 8 Legacies				5,651		5,651	22,559
Chantable Income				12,629	63,042	75,671	149,261
Trading Income							3,000
Other Income
TOTAL				18280	63,042	81,322	174,820
EXPENDITURE ON:
Chantable Acbvities			8	(45,624)	(83,853)	(129.477)	(139,633)
TOTAL				45,624	83,853	(129,477	139,633
NET INCOMING	(OUTGOING) RESOURCES
FOR THE YEAR	BEFORE TRANSFERS			(27 344)	(20811)	(48,155)	35 187
TRANSFER BETWEEN FUNDS				(11,603)	11,603
NET INCOMING	(OUTGOING) RESOURCES
FOR THE YEAR	AFTER TRANSFERS			(38,947)	(9,208)	(48,155)	35,187
RECONCILIATION		OF FUNDS
Total Funds Brought		Forward	14	56,294	122,503	178,797	143,610
TOTAL FUNDS C/FORWARD			14	17,347	113.295	130,642	178,797

		2023			2022
	NOTES	f	f		f	f
FIXEDASSETS
Tangible Fixed Assets	10			386		1.072
CURRENT ASSETS
Debtors 8 Prepayments	12	10,298			20,034
Cash at Bank 6 In Hand		123,659			163,183
		133,957			183,217
L IA8ILITIE8:
Amounts falling due mthin one
year
NET CURRENT ASSETS (LIABILITIES)			130,256			177,725
TOTAL HLT ASSETS (LIABILITIES)			130	s42		f78 7O7
ACCUMULATED RESERVES
Unrestncted Reserves	15		17,347			56,294
Restncted Reserves	15		113,295			122,503
			130,642			178,797

STATEMENT OF CASH	STATEMENT OF CASH	STATEMENT OF CASH	STATEMENT OF CASH	FLOWS	FOR THE YEAR ENDING 31 MARCH 2023	FOR THE YEAR ENDING 31 MARCH 2023
RECONCILIATION OF NET		MOVEMENT	IN FUNDS TO		NET CASH
FLOW FROM OPERATING	ACTIVITIES
						2023	2022
						8	8
Net movement in funds						(48,155)	35,187
Add back depreciation Decrease/(increase) in debtors						686 9,736	685 11,542
Increase/(decrease) m creditors						1,791	41,202
Net cash used in operating		activities				(39,524	6,212
Cash flows from Investment		activities:
Purchase of fixed assets							(1,163)
Increase/(decrease) in cash		and cash equivalents		during	the year	39.524	5,049
Cash and cash equivalents	brought forward					163,183	158,134
Cash and cash equivalents		carried forward				123,659	163,183

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
1.ACCOUNTING POLICIES
(a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the histoncal cost convention with
fiems recognised at cost or transaction value unless othenese stated in the relevant notes to these
accounts The financrat statements have been prepared in accordance with the Statement of
Recommended Practice Accounting and Reporting by Chanties prepanng their accounts in
accordance mth the Fmancial Reporting Standard appkcable in the UK and Repubkc of Ireland
(FRS 102)issued on 1st January 2019and the Financial Reporting Standard applicable in the Unrted
Kingdom and Republic of Ireland (FRS 102) and the Chenties Act 2011
The charity oonstfiutes a pubic benefit entity as defined by FRS 102
The trustees consider that there are no matenal uncertainties about the charrly's ability to continue
as a going concern
(b) Funds structure
Restricted funds are funds which are to be used in accordance mth speafic restnctions imposed	by
thc donor or trust deed There werc 6 restncted funda dunng thc year
Unrestricted income funds compnse those funds which the trustees are free to use for any purpose		in
furtherance of the chantable obiects Unrestncted funds mdude designated funds where the trustees,
at their discretion have created a fund for a specific purpose
Further details ofeach fund are disc)osed ir note 14
(c)Income recognition Afi income is recognised once the chanty 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 chanty has been notified in wnting of both the amount and
settlement date In the event that a donation is sub)act to conditions that require a level of performance
before the chanty is entdled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment ofthose conditions is wholly vnthin the control of the
chanty and rt is probable that those conditions vnfi be fulfilled in the reporting penod. Interest on funds held on deposit is mduded when receivable and the amount can be measured
reliably by the chanty this is normally upon notification of the interest paid or payable by the bank
(d) Expenditure Recognition I iabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the chanty to that expenditure, it is probable that settlement will be required and the
amount of the obligation can be measured rekabiy
Afi expenditure is accounted for on an accruals basis Afi expenses including support costs and governance costs are afiocated or apportioned to the appkcable expenditure headings. For more
information on this attnbution refer to note (f) below
(e) Irrecoverable VAT Irrecoverable VA) is charged against the expenditure heading for which it was incurred
(f) Afiocatlon ofsupport snd governance costs Support costs have been afiocated between governance costs and other support costs Governance costs compnse afi costs involving the pubic accountabfifiy of the chanty and its compliance vnth regulation and good practice These costs nciude costs related to independent examination and legal
fees together with an apportionment ofovemead and support costs Governance costs and support costs relatmg to chantabie activiues have been apportioned based on
staff time and facilities used in each acuvity
The afiocation of support and governance costs is analysed in note 7

INCOME	FR	OM	NAllONS AND LEGACIES
				Unrestrirted	Restricted
				Funds	Funds	Tote	I 2023
				E	E		E
Donations				5.651			5 651
				5,651			5,651
Previous	Year			Unrestricted	Restricted
				Funds	Funds	Total2022
				E	E		E
Donations				22,559			22,559
				22 559			22,559
INCOME	FROM CHARITABLE ACTIVITIES					Year	Ended
						31.03.23
				Unrestricted	Restricted	Total
				Funds	Funds	Funds
					f
Lloyds Foundation IG EN				2,250	74,645 (11,603)		76,895 (11,603)
Contnbution		towards	Travel Expenses	690			690
Research				8,080			8,080
Trainmg	& Presentations			1,609 12,629	63,042		1,6D9 75,671
Previous	Year
						Year	Ended
						31.03.22
				Unrestricted	Restricted	Total
				Funds	Funds	Funds
				f	f		E
Ponlcus					29,986		29,986
Lioyds Foundation Erasmus					55,984 923		55,984 923
IGEN					11.603		11,603
DIE					1,740		1,740
HMRC JRS					4,342		4,342
CJS - Tudoi		Trust			23,333		23,333
Barrow Cadbury Trust Tudor Trust Wellbeing Pure Insights Training & Presentations				6,060 6,060	5, 0DD 2,000 8,290 143,201		5,000 2 000 8,290 6,060 149,261

TE	S TO THE ACCOUNTS FOR THE Y	EAR ENDED	EAR ENDED	31 MAR	CH 2023				15
4	INCOME FROM OTHER TRADING	ACTgVITES							2023
					Unrestricted		Restricted		Total Funds
					Funds		Funds
					E		f		f
	Consultancy
	Previous Year
	Consultancy Pnor Penod as Restated					3,000 3,000			3.000 3,000
5	NET INCOME
							2023		2022
							E
	Net income is stated afler charging
	Depreciation owned assets							686	685
	Accountancy							906	900
	Other Finanmal Sennces							120	120
6	EXPENDITURE ON CHARITABLE	ACTIVITIES
							2023		2022
					Unrestricted Restricted		Tote I		Total
					E E		F.
	Employment Costs Websrte 8 Publicity				19,451 1,878	56,395	75,846 1,878		84,888 775
	Meetnngs &Fora				1.619			1,619
	Prelect Resources								161
	Protect Mentoring & Training					3,700		3,700	2,555
	Travel Expenses				1,515	900		2,415	1,220
	Volunteer & Focus Group Partisapation		Expenses		1,850	1,208		3058	453
	Support Costs Governance Costs				17,379 1,932	21,650	39,029 I 932		42,754 6,827
					45 624	83,853	129,477		139,633
									E
					Unrestncted	Funds			8,555
					Restncted	Funds			131,078
7	ALLOCATION OF GOVERNANCE	AND SUPPORT COSTS
					General
				Basis of	Support Governance		2023	Total	2022 Total
			Apportionment		f.	E	E
	Support Costs Employment Costs Recruitment Costs		Staff Time Use af facilffies		8427 50			8,427 50	9.432 4,060
	Rent Rates & Services		Vse of	facilities	18,375		18,375		16,289
	Repairs & Maintenance Telephone and Internet Minor Computer Equipment Computer Software Staff Travel & Subsistence		Use af Use of bise af Use of Use of	facihbes facilities fecdities facilities facilities	I 766 417 322 4,389			1,766 417 322 4,389	198 1,686 1,658 1,995 1,500
	Staff Training Moving Costs Mmor Equipment Pnnting, Post & Stationery Insurance		Use of Use of Use of Use of Use af	facdibes facihties facilrtms fecihlies famlilies	530 675 338 732			530 675 338 732	561 266 1,137 126 783
	Pubhcations & Subscnptions Miscellaneous		Use of Vse of	facihfies facibties	1 236 87			1,236 87	570 703
	Deprecation Trustee Travel & Meeting Expenses Trustee yraining Payroll Book-Keeping Bank Charges Accountancy		Use offacihties Use of facilities Use offacilities Use of facffilies Use offacilifies Vse affacilities Use affacilihes		686 tl65 120 24 39,029	1,026 906 1.932		686 1,026 655 120 24 906 40,961	684 1,575 4,352 964 120 22 900 49,581

TOTAL RESOURCES EXPENDED (CONT. ..)
STAFF COSTS:	2023f	2022 f
I/sages and Satanas Social Secunty Costs Pension Costs	80,828 2,042 1,403	88,998 3,741 1 581
	84,273	94,320

9	DIRECTORS' (TRUSTEES	DIRECTORS' (TRUSTEES	) REMUNERATION AND EXP	) REMUNERATION AND EXP	) REMUNERATION AND EXP	) REMUNERATION AND EXP	ENSES
	No remuneration was paid		or payable directly or indirectly				out of the	funds		of the chanty	during	the
	year to any directors/trustees			or	to any persons known	to	be connected		vnth any of them
	Except as disdosed	below	no reimbursement ofexpenses				hss been	made		or is due
	to be made to any of	the trustees			in respect ofthe penod
	Trustee travel &subsistence			5trustees								E1,026
10	TANGIBLE FIXED ASSETS
							Fixtures,
							Fittings	8,
	COST						Equipment f			Webslte f	Computers f		Total f
	At 1 Apnl 2022						1	654		3,000		5,547	10,201
	Additions
	Dispossis Al 31 March 2023						1,654			3,000		5,547	10,201
	DEPRECIA) ION At 1 Apnl 2022 Charge for the Year						1,468 94			3,000		4,661 592	9,129 686
	Disposals At 31 March 2023						1	562		3,000		5,253	9.815
	NET BOOK VALUE
	At 31 March 2023							92				294	386
	At 31 March 2022							186				886	1 072
11	CAPITAL COMMITMENTS											2023	2022
	Contracted but not provided			for								E nil	f ml
12	DEBTORS											2023 f	2022 E
	Other Debtors Accrued Income											149 6,500	11.752 6,500
	Prepsyments											3,649 10,298	1,782 20,034
	In 2023 debtors of E6,500		(2021 F18103)relate to restncted funds
13	LIABILITIES: AMOUNTS		FALLING DUE WITHIN ONE YEAR									2023	2022
												E	f
	Creditors Accruals											1,171 2,530 3,701	4,472 1,020 5,492

ANALYSIS OF N	ET ASSETS BETWEEN FU	NDS
		Unrestricted	Restricted
		funds	funds	2023 Total
		E	E	E
tangible fixed assets Cash at bank and m hand		386 16,714	106,945	386 123,659
Other net current	assetsl(liabihties)	247	6,350	6,597
Total		17,347	113,295	130,642
Pnor Year
		Unrestricted	Restricted
		funds	funds	2022 Total
		E	E	E
Tangible fixed assets		1 072		1,072
Cash at bank and	in hand	58,783	I04,400	163,183
Other net cunent Total	assets/(liabilities)	(3,561) 5,294	18,103 122,503	14,542 175,797

OPERATING LEASE ARRANGEMENTS
	2023	2022
	E	E
Due within one year Within 2-5 years	13,800 3,450 17,250	13,800 17250 31.050