2023-03-31-accounts - Mentoring Plus Bath And North East Somerset

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			Page
Report ofthe Trustees		1	to	7
Independent Examiner's	Report
Statement ofFinancial	Actlvlties
Balance Sheet			10
Cash Flow Statement
Notes to the Cash Flow	Statement		12
Notes to the Flnanclal Statements		13	lo	19
Detailed Statement of Financial Activities			20

			eYear E	nded 31 March	2
						2023	2022
				Unrestricted	Restricted	Total	Total
			Notes	fund 2	funds	funds 2	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	78,961		78,961
Charitable activities
Mentorlng services				541,478	179,865	721,343	631,168
Investment income				374		374
Total				620,813	179,865	800,678	726,969
EXPENDITURE ON
Raising funds			5	18,077		18,077	9,386
Charitable actlvkles			6
Mentoring services				637,836	173,546	811,382	740,498
Total				655,913	173,546	829,459	749,884
NET INCOME/(EXPENDITURE)				(35,100)	6,319	(28,781)	(22,915)
RECONCILIATION	OF FUNDS
Total funds brought	forward			107,055	101,221	208,278	231,191
TOTAL FUNDS CARRIED FORWARD				71,955	107,540	179,495	208,276

	Ments		Bat
	E	st	L
		jhj~nce 9(Lt ~38(9~20
	Notes			2023f	2022 6
FIXEDASSETS
Intangible assets Tangible assets	11 12			2,949 10,220	5,897 13,869
				13,169	19,766
CURRENT ASSETS
Debtors	13			10,351	43,853
Cash In hand				205,874	209,365
				216,225	253,218
CREDITORS
Amounts fsglng due within one year	14			(49,899)	(64,708)
NET CURRENT ASSETS				166,326	188,510
TOTAL ASSETSLESS CURRENT	LIABILmES			179,495	208,276
NET ASSETS				179,495	208,276
FUNDS	17
Unrestricted funds				71,955	107,055
Restricted funds				107,540	101,221
TOTAL FUNDS				179,495	208,276

	~Csh F~lo for the ded	~erne f 3 rch 2
	Notes	2023f	2022 6
Cash flows from operagng activities Cash generated from operations	1	(1,687)	522
Net cash (used In)/provided by operating	activities	(1,687)
Cash flows from Investing activities Purchase of Intangible fixed assets Purchase of tangible fixed assets		(1,804)	(8,845) (17,972)
Net cash used in investing activities		(1,804)	(26,817)
Change In cash and cash equivalents the reporting period	In	(3,491)	(26,295)
Cash and cash equivalents at the beginning ofthe mportlng period		209,365	235,660
Cash and cash equivalents at the end the reporting period	of	205,874	209,366

Notes Ca ow e t the nded arch	Notes Ca ow e t the nded arch	Notes Ca ow e t the nded arch
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM			OPERATING ACTIYIllES
			2023	2022
Net expenditure for Financial Activities)	the reporting	period (as per the Statement of	(28,781)	(22,915)
AdJustments for.
Depreciation charges Decrease/(increase) (Decrease)/Increase	in debtors in creditors		8,401 33,502 (14,809)	9,393 (23,100) 37,144
Net cash (used In)/provided by operations			(1,687)	522

ANALYSIS OF C	HANGES IN NET FUNDS
		At 1.4.22	Cash flow f	At 31.3.23
Net cash
Cash st bank and	in hand	209,365	(3,491)	205,874
		209,365	(3,491)	205,874
Total		209,365	(3,491)	205,874

sufficient with the le	vel of reserv	es for the	charity to be able to contin	ue as a going concern.
DONATIONS AND	LEGACIES
				2023f	2022f
Events &community	fundraising			78,961	95,753
INVESTMENT INCOME
				2023	2022
					6
Bank interest				374	48
INCONIE FROM CHARITABLE		ACTIVITIES
				2023	2022f
Training snd extended ssMces		Mentorlng	services	173,046	157,456
Grants and commissions		Mentoring	services	548,297	473,712
				721,343	631,168

Raising donations	and legacies
		2023	2022f
Fundralslng		18,077	9,386

Net Income/(	rging/(crediting):
		2023	2022
		6	6
Depreciation - ovmed assets Webslte development amortlsatlon Independent Examiner's fees - examination Independent Examiner's fees - other work	work	5,453 2,948 3,850 1,207	6,445 2,948 3,700 862

STAFF COSTS
	2023	2022f
Wages and salaries Social security costs Other pension costs	536,582 44,295 41,545	466,468 41,783 34,523
	622,422	542,774

2023	2022
22	19

M ntorln B th No hE et LI e ancia fort e Ye 31 nts - tl	M ntorln B th No hE et LI e ancia fort e Ye 31 nts - tl	M ntorln B th No hE et LI e ancia fort e Ye 31 nts - tl	M ntorln B th No hE et LI e ancia fort e Ye 31 nts - tl
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVlllES
			Unrestricted	Restricted	Total
			fundf	funds f	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies			95,753		95,753
Charitable activities
Mentorlng services			428,092	203,076	631,168
Investment Income			48		48
Total			523,893	203,076	726,969
EXPENDITURE ON
Raising funds			9,386		9,386
Charitable activities
Msntorlng services			599,095	141,403	740,498
Total			608,481	141,403	749,884
NET INCOME/(EXPENDITURE)			(84,588)	61,673	(22,915)
Transfers between	funds		3,333	(3,333)
Net movement In funds			(81,255)	58,340	(22,915)
RECONCILIATION	OF FUNDS
Total funds brought	forward		188,310	42,881	231,191
TOTAL FUNDS CARRIED FORWARD			107,055	101,221	208,276
INTANGIBLE FIXEDASSETS
					Websits
					development
COST
At 1 April 2022 and	31 March 2023				8,845
AMORllSATION
At 1 April 2022					2,948
Charge for year					2,948
At 31 March 2023					5,896
NET BOOK VALUE
At 31 March 2023					2,949
At 31 March 2022					5,897

12.	TANGIBLE FIXEDASS	E	TS
				Fixtures
				and	Computer
				fittings f	equipment f.	Totals f
	COST
	At 1 April 2022 Additions			11,345	31,785 1,804	43,130 1,804
	At 31 March 2023			11,345	33,589	44,934
	DEPRECIATION
	At 1 April 2022 Charge for year			2,269 2,269	26,992 3,184	29,261 5,453
	At 31 March 2023			4,538	30,176	34,714
	NET BOOK VALUE
	At 31 March 2023			6,807	3,413	10,220
	At 31 March 2022			9,076	4,793	13,869
13.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023 f	2022 f.
	Trade debtors				7,462	42,299
	Other debtors				2,889	1,554
					10,351	43,853
14.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2023	2022
						f
	Trade creditors				15,491	19,013
	Social security and other		taxes		11,607	11,146
	Credit card				382	356
	Other creditors				2,910
	Deferred Income				10,979	28,135
	Accrued expenses				8,530	6,058
					49,899	64,708

LEASING AGREEMENTS	LEASING AGREEMENTS
On 8 June 2020 the Charity entered		Into a 5 year	lease with Bath & North East		Somerset for its main of5ces		In
Bath. The Charity pays a peppercorn		rent in return	for providing	2 nights per week ofopen access youth service
in termtimes	at the premises.
ANALYSIS	OF NET ASSETS BETWEEN FUNDS
					2023	2022
			Unrestricted	Restricted	Total	Total
			fundf	funds f	funds f	funds f
Fixed assets			13,169		13,169	19,766
Current assets			108,685	107,540	216,225	253,218
Current liabilities			(49,899)		(49,899)	(64,708)
			71,955	107,540	179,495	208,276

MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.4.22 f	In funds f	31.3.23 f
Unrestricted funds
General fund		107,055	(35,100)	71,955
Restdcted funds
Operational delivery Participation 8 Activities Volunteer Mentoring		10,800 6,618 83,803	(10,800) (1,526) 18,645	5,092 102,448
		101,221	6,319	107,540
TOTAL FUNDS		208,276	(28,781)	179,495
Net movement in funds, induded	In the above are as follows:
		Incoming	Resources	Movement
		resources f	expended	In funds f
Unrestricted funds
Generalfund		620,813	(655,913)	(35,100)
Restricted funds
Operational delivery Partldpation &Adivities		21,184	(10,800) (22,710)	(10,800) (1,526)
Volunteer Mentorlng		158,681	(140,036)	18,645
		179,865	(173,546)	6,319
TOTAL FUNDS		800,678	(829,459)	(28,781)

Comparatl	ve	s for movement In fund	s
				Net	Transfers
				movement	between	At
			At 1.4.21 f	in funds f	funds f	31.3.22 f
Unrestricted		funds
General fund			188,310	(84,588)	3,333	107,055
Restricted	funds
Operational		delivery	7,500	6,633	(3,333)	10,800
Parlicipatlon		&Activities	6,471	(2,353)		4,118
Volunteer	Mentorlng		23,499	62,804		86,303
Student &	Family Support		5,411	(5,411)
			42,881	61,673	(3,333)	101,221
TOTAL FUNDS			231,191	(22,915)		208,276

Comparativ	e	net movement in funds, Included	In the above ars ss follows:
			Incoming	Resources	Movement
			resources	expended f	In funds 8
Unrestricted		funds
General fund			523,893	(608,481)	(84,588)
Restricted		funds
Operational		delivery	14,963	(8,330)	6,633
Pertidpstlon		&Activities	21,184	(23,537)	(2,353)
Volunteer	Mentorlng		166,929	(104,125)	62,804
Student 8	Family Support			(5,411)	(5,411)
			203,076	(141,403)	61,673
TOTAL FUNDS			726,969	(749,884)	(22,915)

		for	31 Merc
			2023f	2022f
INCOME AND ENDOWMENTS
Donations and legacies
Events & community	fundralslng		78,961	95,753
Investment Income
Bank interest			374	48
Charitable activities
Training and extended services Gmnts and commissions			173,046 548,297	157,456 473,712
			721,343	631,168
Total Incoming resources			800,678	726,969
EXPENDITURE
Raising donations	and legacies
Fundralslng			18,077	9,386
Charitable acthrltles
Wages Soda) security			536,582 44,295	466,468 41,783
Pensions			41,545	34,523
Insurance			6,289	6,291
Telephone Postage and stationery Sundries			6,131 3,359 1,190	5,815 5,375 1,491
Events and mentoring		costs	67,475	75,375
Volunteers' and staff	expenses		25,719	20,845
Staf recruitment			2,006	1,568
Repairs and maintenance			33,849	31,713
Bank charges			420	382
Software and IT			21,289	12,090
Suhscrlptlons			3,361	5,595
Independent Examiner's fees			5,057	8,382
Legal and professional			4,414	11,470
Life Insurance				2,939
Development costs			2,948	2,948
Fixtures and fittings			2,269	2,269
Computer equipment			3,184	4,176
			811,382	740,498
Total resources expended			829,459	749,884
Net expenditure			(28,781)	(22,915)