2022-03-31-accounts

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies				929	16,500	17,429	59,947
Charitable activities
SCOPE West Sussex Special Care	Centre			203,945 61,505		203,945 61,505	196,858 33,094
Investment income Other income				387 8,500		387 8,500	1.295
Total				275,266	16,500	291,766	291,194
EXPENDITURE ON
Charitable activities
SCOPE West Sussex	Centre			240,433	491	240,924	250,473
Net gains on investments				3,112		3,112	5,191
NET INCOME				37,945	16,009	53,954	45,912
RECONCILIATION	OF FUNDS
Total funds brought	forward			419,797	17,386	437,183	391,271
TOTAL FUNDS CARRIED FORWARD				457,742	33,395	491,137	437,183

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets Investments	10 11	60,147 30,142		60,147 30,142	83,686 27,031
		90,289		90,289	110.717
CURRENT ASSETS
Debtors Cash at bank and in hand	12	122,085 251,948	33,395	122,085 285,343	84,353 256,985
		374,033	33,395	407,428	341,338
CREDITORS
Amounts falling due within one year	13	(6,580)		(6,580)	(14,872)
NET CURRENT ASSETS		367,453	33,395	400,848	326,466
TOTAL ASSETSLESSCURRENT
LIABILITIES		457,742	33,395	491,137	437,183
NET ASSETS		457,742	33,395	491,137	437,183
FUNDS	14
Unrestricted funds Restricted funds				457,742 33,395	419,797 17,386
TOTAL FUNDS				491,137	437,183

DONATI	ONS AND LEGACIES
		2022	2021
Donations	and legacies
Grants		929	5,990
		16,500	53,957
		17,429	59,947
INVESTMENT INCOME
		2022	2021
Deposit account interest
Other income receivable			918
		387	377
		387	1,295

4.	INCOM	E	FROM CHA	RITAB	LE ACTIVITIES
							2022	2021
					Activity
	Attendance		fees		SCOPE West Sussex Centre		203,945	196,858
	Special	care	income		Special Care		61,505	33,094
							265,450	229,952
5.	CHARITABLE ACTIVITIES				COSTS
							Support
						Direct	costs (see
						Costs	note 6)	Totals
	SCOPE	West Sussex Centre				238,044	2,880	240,924
6.	SUPPORT		COSTS
								Governance
								costs
	SCOPE	West Sussex Centre						2,880
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is stated after charging/(crediting):
							2022	2021
	Independent		Examination	fees			2,880	2,760
	Depreciation		—owned assets				25,279	25,531
	Surplus	on disposal offixed assets					(8,500)

STAFFCOSTS
				2022	2021
Wages and salaries Social security costs Other pension costs				154,847 2,641 1,945	168,244 5,154 1,975
				159,433	175,373
The average monthly	number ofemployees		during the year was as follows:
				2022	2021
Average number ofemployees				14	14
No employees received emoluments		in excess of560,000.
TANGIBLE FIXED	ASSETS
				Improvements	Fixtures
			Long	to	and
			leasehold	property	fittings
COST
At 1st April 2021 Additions Disposals			10,756	141,459	77,465 1,740
At 31stMarch 2022			10,756	141,459	79,205
DEPRECIATION
At 1stApril 2021 Charge for year Eliminated on disposal				112,874 3,553	73,304 1,905
At 31st Marcch 2022				]16,427	75,209
NET BOOK VALUE
At 31st March 2022			10,756	25,032	3,996
At 31st March 2021			10,756	28,585	4,161

10	. TANGIBLE FIXED	ASSETS- continued
			Motor	Computer
			vehicles	equipment	Totals
	COST
	At 1stApril 2021 Additions		156,607	15,443	401,730
	Disposals		(28,768)		1,740 (28,768)
	At 31stMarch 2022
			127,839	15,443	374,702
	DEPRECIATION
	At 1stApril 2021 Charge for year Eliminated on disposal		116,423 19,821 (28,768)	15,443	318,044 25,279 (28,768)
	At 31st March 2022
			107,476	15,443	314,555
	NET BOOK VALUE
	At 31stMarch 2022
			20,363		60,147
	At 31st March 2021
			40,184		83,686
11.	FIXEDASSETINVESTMENTS
			Shares in
			group	Listed
			undertakings	investments	Totals
	MARKET VALUE
	At 1stApril 2021 Revaluations		100	26,931	27,031
				3,111	3,111
	At 31stMarch 2022
			100	30,042	30,142
	NET BOOK VALUE
	At 31stMarch 2022
			100	30,042	30,142
	At 31st March 2021
			100	26,931	27,031
	There were no investment	assets outside the UK.

			Shares in
			group	Listed
			undertakings	investments	Totals
Valuation Valuation Valuation	in in in	2018 2019 2020		(604) 2,295 49	(604) 2,295 49
Valuation Valuation Cost	in in	2021 2020	100	5,191 3,111 20,000	5,191 3, 1 1 1 20,100
			100	30,042	30,142

	The Point Chichester Trading Limited
	Registered office:
	Nature ofbusiness: Charity shop
	Class ofshare:	holding
	Ordinary X1	100
			31.3.22	31.3.21
	Aggregate capital and reserves Loss for the year		(52,558) (2,268)	(50,290) (29,599)
12.	DEBTORS
			2022	2021
	Amounts falling due within one year:
	Trade debtors Amounts owed by group undertakings		57,671 55,101	21,301 53,846
	Prepayments and accrued income		6,413	6,306
			119,185	81,453
	Amounts falling due aAer more than one year:
	Amounts owed by group undertakings		2,900	2,900
	Aggregate amounts		122,085	84,353

13.	CREDITOR	S: AMOUNTS F	ALLING DUE WITHIN ONE	YEAR
					2022	2021
	Payments on account				1,660	9,124
	Other creditors				424	513
	Accruals and	deferred income			4,496	5,235
					6,580	14,872
14.	MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
	Unrestricted	funds
	General fund		1,084			1,084
	Centre amenity	fund	61,373	(5,484)		55,889
	Transport fund			(11,321)	11,321
	Centre reserve	fund	87,652	3,112		90,764
	Project fund		9,455			9,455
	Centre fund		260,233	51,638	(11,321)	300,550
			419,797	37,945		457,742
	Restricted funds
	Fundraising Projects fund		17,386	16,009		33,395
	TOTAL FUNDS		437,183	53,954		491,137
	Net movement	in funds, included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
	Unrestricted funds
	Centre amenity	fund	927	(6,4]I)		(5,484)
	Transport fund Centre reserve	fund	8,500	(19,821)	3,112	(11,321) 3,112
	Centre fund		265,839	(214,201)		51,638
	Restricted funds		275,266	(240,433)	3,112	37,945
	Fundraising Projects fund		16,500	(491)		16,009
	TOTAL FUNDS		291,766	(240,924)	3,112	53,954

			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
Unrestricted	funds
General fund		2,991		(1,907)	1,084
Centre amenity	fund	35,124	(801)	27,050	61,373
Transport fund		4,236	(6,143)	1,907
Centre reserve	fund	82,461	5,191		87,652
Project fund		9,455			9,455
Centre fund		212,568	47,665		260,233
		346,835	45,912	27,050	419,797
Restricted funds
Fundraising Projects fund		44,436		(27,050)	17,386
TOTAL FUNDS		391,271	45,912		437,183

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
Centre amenity	fund	5,789	(6,590)		(801)
Transport fund		14,000	(20,143)		(6,143)
Centre reserve	fund			5,191	5, 191
Centre fund		271,405	(223,740)		47,665
		291,194	(250,473)	5,191	45,912
TOTAL FUNDS		291,194	(250,473)	5,191	45,912

			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.22
Unrestricted	funds
General fund		2,991		(1,907)	1,084
Centre amenity	fund	35,124	(6,285)	27,050	55,889
Transport fund		4,236	(17,464)	13,228
Centre reserve	fund	82,461	8,303		90,764
Project fund		9,455			9,455
Centre fund		212,568	99,303	(11,321)	300,550
		346,835	83,857	27,050	457,742
Restricted funds
Fundraising Projects fund		44,436	16,009	(27,050)	33,395
TOTAL FUNDS		391,271	99,866		491,137

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
Centre amenity fund	6,716	(13,001)		(6,285)
Transport fund	22,500	(39,964)		(17,464)
Centre reserve fund			8,303	8,303
Centre fund	537,244	(437,941)		99,303
	566,460	(490,906)	8,303	83,857
Restricted funds
Fundraising Projects fund	16,500	(491)		16,009
TOTAL FUNDS	582,960	(491,397)	8,303	99,866
Unrestricted funds

	2022	2021
INCOME AND ENDOWMENTS
Donations and legacies
Donations and legacies	929	5,990
Grants	16,500	53,957
	17,429	59,947
Investment income
Deposit account interest		918
Other income receivable	387	377
	387	1,295
Charitable activities
Special care income Attendance fees	61,505 203,945	33,094 196,858
	265,450	229,952
Other income
Gain/(Loss) on sale oftangible fixed assets	8,500
Total incoming resources	291,766	291,]94
EXPENDITURE
Charitable activities
Wages Social security Pensions Amenity fund	154,847 2,641 1,945 569	168,244 5,154 1.975 769
Utilities Collection and bin rental Internal maintenance Motor expenses Fuel Stafftraining	1,936 1,773 1,392 3,849 4,893 654	3,932 616 1,189 1,210 (1,104) 185
Volunteers' expenses	384	113
Telephone Costs ofactivities Administration Consumables Centre equipment Domestic supplies Sundries	2,117 3,662 5,017 2,057 1,144 3,074 400	2,160 36 4,608 186 374 4, 190 40
Insurance Carried forward	5,898 198,252	5,159 199,036

			2022	2021
Charitable activities
Brought forward			198,252	199,036
ITsupport and	purchase ofbooks		2,629	2,678
Rent			11,250	15,000
Bad debts			634	5,468
Improvements	to property	depreciation	3,553	3,553
Fixture and fittings depreciation			1,905	2,155
Motor vehicles	depreciation		19,821	19,823
			238,044	247,713
Support costs
Governance	costs
Independent	Examination	fees	2,880	2,760
Total resources	expended		240,924	250,473
Net income			50,842	40,721