2023-03-31-accounts - Langworthy Cornerstone Association Ltd

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					Total Funds	Total Funds
					Year Ended
			Unrestricted	Restricted	31 March	Year Ended 31
			Funds	Funds	2023	March 2022
		Further Details	E		E	E
Income from:
Donations and legacies		(3)	1,000		1,000
Charitable Activities		(4)	434,196	38,858	473,054	481,548
Other Trading Activities		(5)	17,999		17,999	6,679
Investment Income			2,078		2,078	1,644
Total			455,273	38,858	494,131	489,871
Expenditure on:
Raising Funds		(6)	14,456		14,456	13,366
Charitable Activities		(6)	327,187	77,791	404,978	444,022
Other		(6)	2,496		2,496	784
Total			344,139	77,791	421,930	458,172
Net income/(expenditure)			111,134	(38,933)	72,201	31,699
Transfers between	funds	(16)
Net movement in	funds		111,134	(38,933)	72,201	31,699
Reconciliation of	funds
Total funds brought	forward	(16)	241,717	40,303	282,020	250,321
Total funds carried forward		(16)	352,851	1,370	354,221	282,020

				2023	2022
			Notes	E
Fixed assets:
Tangible assets				1,917	2,175
Total fixed assets				1,917	2,175
Current assets:
Stocks			(12)	1,800	1,800
Debtors			(13)	12,765	200,450
Cash at Bank & in Hand				445,468	269,447
Total current assets				460,033	471,697
Liabilities:
Creditors: Amounts	falling	due within one year	(14)	107,729	191,852
Net current assets or liabilities				352,304	279,845
Total assets less current		liabilities		354,221	282,020
Total net assets or	liabilities			354,221	282,020
The funds ofthe charity:
Restricted income funds			(16)	1,370	40,303
Unrestricted income	funds		(16)	352,851	241,717
Total charity funds				354,221	282,020

Reconciliation ofnet move	me	nt	in	funds to net	cash flow from operating ac	tivities
						Year Ended	Year Ended
						31 March	31 March
						2023	2022
						E	E
Net movement in funds						72,201	31,699
Add back depreciation						1,430	1,570
Deduct investment income						(2,078)	(1,644)
Decrease/(increase) in stocks
Decrease/(increase) in debtors						187,685	(180,932)
Increase/(decrease) in creditors						(84,123)	1,512
Net cash used in operating	activities					175,115	(147,795)
Cash flows from investment		activities:
Interest						2,078	1,644
Purchase offixed assets						(1,172)	(1,390)
Net cash provided by investing			activities			906	254
Increase/(decrease) in cash	and		cash equivalents		during the year	176,021	(147,541)
Cash and cash equivalents	brought			forward		269,447	416,988
Cash and cash equivalents		carried forward				445,468	269,447

4.Income from cha	r	ita	ble a	cti	vities
						Unrestricted		Restricted	Total Funds	Total Funds
								Year Ended	Year Ended	Year Ended
						Year Ended 31		31 March	31 March	31 March
						March	2023	2023	2023	2022
						E			E	E
Room and Facilities		Rental				84,673			84,673	69,637
Activities Income							3,873		3,873
Class Fees							2,940		2,940	3,517
General grants;
NHS Salford						292,591			292,591	288,924
Salford 3rd Sector Consortium						50,119			50,119	45,000
Restricted grants:
HMRC CVJRS										13,845
Henry Smith								1,370	1,370	1,510
Salford CVS Addressing			Unmet		Needs					44,005
Salford CVS Holiday		Fund								4,760
Salford CVS Summer		Activities						8,395	8,395
Salford CVS Household			Support		Fund			4,000	4,000
Salford CVS Food Response				Fund						10,000
Salford Community	Grants							25,093	25,093
The Charity Service										250
Forever Manchester										100
						434,196		38,858	473,054	481,548

Previous reporting p	erio	d
				Unrestricted		Restricted	Total Funds
						Year Ended	Year Ended
				Year Ended 31		31 March	31 March
				March	2022	2022	2022
				E		E	E
Room and Facilities	Rental				69,637		69,637
Class Fees					3,517		3,517
General grants:
NHS Salford				288,924			288,924
Salford 3rd Sector Consortium				45,000			45,000
Restricted grants:
HMRC CVJRS						13,845	13,845
Henry Smith						1,510	1,510
Salford CVS Addressing		Unmet Needs				44,005	44,005
Salford CVS Holiday	Fund					4,760	4,760
Salford CVS Food Response			Fund			10,000	10,000
The Charity Service						250	250
Forever Manchester						100	100
				407,078		74,470	481,548

5.Income from ot	her trading activities
		Unrestricted		Restricted	Total Funds	Total Funds
				Year Ended	Year Ended	Year Ended
		Year Ended 31		31 March	31 March	31 March
		March	2023	2023	2023	2022
		E			E	E
Cafe Income			17,999		17,999	6,679
			17,999		17,999	6,679
Previous reporting	period
		Unrestricted		Restricted	Total Funds
				Year Ended	Year Ended
		Year Ended 31		31 March	31 March
		March	2022	2022	2022
		f			E
Cafe Income			6,679		6,679
			6,679		6,679

					Community	YearEnded	Year Ended
					Centre	31 March	31 March
					Activities	2023	2022
						E
Expenditure		on raising funds:
Cafe Food					12,734	12,734	9,352
Advertising	and marketing				631	631	1,000
Subscriptions					1,091	1,091	3,014
					14,456	14,456	13,366
Expenditure		on	charitable	activities:
Employment		Costs			263,256	263,256	253,249
Freelance Costs					4,810	4,810
Training					2,117	2,117	1,742
Activities					24,704	24,704	23,776
Donations Paid					140	140
DBSChecks					201	201	69
NHS Recharges					(16,247)	(16,247)	80,059
Gifts					635	635
Water					15,277	15,277	10,861
Room Hire					406	406
Travel Expenses					1,412	1,412	702
Repairs and	Maintenance				1,583	1,583	2,695
Bad Debts					18,000	18,000	1,357
Minor Equipment			and Rental		5,958	5,958	3,014
Rates					2,419	2,419	1,235
Software and		IT			2,181	2,181	2,453
Irrecoverable		VAT			2,672	2,672	4,963
Bank Charges					135	135	18
Telephone					4,486	4,486	4,469
Cleaning and		Security			44,703	44,703	43,248
Insurance					2,533	2,533	2,305
Governance		Costs			16,930	16,930	4,439
Post, Printing		&	Stationery		5,237	5,237	1,798
Depreciation					1,430	1,430	1,570
					404,978	404,978	444,022
Other expenditure:
Miscellaneous					2,496	2,496	784
					2,496	2,496	784
					421,930	421,930	458,172
Restricted funds						77,791	55,891
Unrestricted		funds				344,139	402,281
						421,930	458,172

		General Support	Governance	Total 2023	Basis ofapportionment	Basis ofapportionment
Accountancy Fees			1,580	1,580	type of expense
Book-keeping Charges		4,011		4,011	type of expense
Payroll Bureau Charges		1,260		1,260	type ofexpense
Professional Fees		7,734		7,734	type of expense
Supports advice		860		860	type of expense
Penalties		335		335	type of expense
Trustee Expenses			185	185	type of expense
Accountancy Support		965		965	type of expense
		15,165	1,765	16,930
Previous reporting	period
		General Support	Governance	Total 2022	Basis ofapportionment
Accountancy Fees			1,515	1,515	type of expense
Payroll Bureau Charges		1,140		1,140	type of expense
Support 8, advice		1,784		1,784	type of expense
Accountancy Support					type ofexpense
		2,924	1,515	4,439
9.Analysis ofstaff	costs
					Year Ended	Year Ended
					31 March	31 March
					2023	2022
						F
Wages and Salaries					231,182	226,048
Agency Costs					5,494
Redundancy
Social Security Costs					12,793	12,510
Pension Costs					13,787	14,691
					263,256	253,249
Charitable activities					263,256	253,249
Support costs
					263,256	253,249

				Year Ended	Year Ended
				31 March	31 March
				202s	2022
				E	E
Independent	examination		fees	1,580	1,515
Other Accountancy		services		965
				2,545	1,515

								Furniture &
								Office
							Computers	Equipment	Total
Cost							E	f	E
At 1 April 2022							12,432	36,304	48,736
Additions								1,172	1,172
At 31 March 2023							12,432	37,476	49,908
Depreciation
At 1 April 2022							11,390	35,171	46,561
Charge for Year							347	1,083	1,430
At 31March 2023							11,737	36,254	47,991
NET BOOK VALUE
At 31March 2023							695	1,222	1,917
At 31 March 2022							1,042	1,133	2,175
12.Stocks
								2023	2022
								f	E
Cafe Food Stocks								1,800	1,800
13.Analysis ofdebtors
								2023	2022
								E	E
Debtors								9,174	192,377
Prepayments								3,591	8,073
								12,765	200,450
Debtors and prepayments			related		to unrestricted		funds both in 2023 and 2022.
14.Creditors: amounts		falling due			within one year
								2023	2022
								E
Creditors								105,898	179,281
Overspent Cash								31	1
Short-term compensated			absences		(holiday	pay)
Other creditors and accruals								1,800	1,320
Deferred income									11,250
								107,729	191,852
15.Deferred income
Deferred income	comprises			grants	received	in advance.
Balance as at 1 April 2022								11,250
Amount released	to income			earned	from charitable		activities	(11,250)
Amount deferred	in year
Balance at 31 March 2023

Analysis of movements	Analysis of movements	Analysis of movements	in	unrestricted	unrestricted
						Balance at	1	Incoming	Resources		Balance	at 31
						April 2022		Resources	Expended	Transfers	March	2023
						f		f	f	f	f
General Fund						131,717		455,273	(344,139)	(5,500)	237,351
Designated Fund						110,000				5,500	115,500
						241,717		455,273	(344,139)		352,851
Previous reporting	period
						Balance at	1	Incoming	Resources		Balance	at 31
						April 2021		Resources	Expended	Transfers	March 2022
						f		f	f	f	f
General Fund						128,597		415,401	(402,281)	(10,000)	131,717
Designated Fund						100,000				10,000	110,000
						228,597		415,401	(402,281)		241,717
Name of unrestricted		fund:				Description,	nature and purpose		ofthe fund
General Fund						The "free reserves" after allowing			for all designated	funds
Designated Fund						For future closure		costs, redundancy provision and		contractual	obligations
Analysis of movements			in	restricted funds
						Balance at	1	Incoming	Resources		Balance	at 31
						April 2022		Resources	Expended	Transfers	March 2023
						f			f	f	f
NHS Salford						8,222			(8,222)
Henry Smith								1,370				1,370
Salford CVS Summer		Activities						8,395	(8,395)
Salford CVS Household			Support		Fund			4,000	(4,000)
Salford Community	Grants							25,093	(25,093)
Salford CVS Addressing			Unmet		Needs	32,081			(32,081)
						40,303		38,858	(77,791)			1,370
Previous reporting	period
						Balance at	1	Incoming	Resources		Balance	at 31
						April 2021		Resources	Expended	Transfers	March	2022
						f		f	f	f	f
NHS Salford						8,222						8,222
HMRC CVJRS								13,845	(13,845)
Henry Smith								1,510	(1,510)
Salford CVS Addressing			Unmet		Needs			44,005	(11,924)		32,081
Salford CVS Holiday		Fund						4,760	(4,760)
Salford CVS Food	Response			Fund				10,000	(10,000)
Salford CVS Covid						13,000			(13,000)
Salford CVS Crisis	Fund					502			(502)
The Charity Service								250	(250)
Forever Manchester								100	(100)
						21,724		74,470	(55,891)		40,303

17.Anal	ysis of n	et assets between funds
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2023
			E			f
Tangible	fixed assets		1,917			1,917
Cash at bank and		in hand	328,598	115,500	1,370	445,468
Other net current		assets/(liabilities)	(93,164)			(93,164)
Total			237,351	115,500	1,370	354,221
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2022
			E			E
Tangible	fixed assets		2,175			2,175
Cash at	bank and	in hand	119,144	110,000	40,303	269,447
Other net current		assets/(liabilities)	10,398			10,398
Total			131,717	110,000	40,303	282,020

							Year Ended	Year Ended
							31March	31March
							2023	2022
							E	E
Income
Donations							1,000
Investment Income							2,078	1,644
General grants:
NHS Salford							292,591	288,924
Salford 3rd Sector		Consortium					50,119	45,000
Room and Facilities			Rental				84,673	69,637
Activities Income							3,873
Class Fees							2,940	3,517
Restricted grants:
HMRC CVJRS								13,845
Henry Smith							1,370	1,510
Salford CVS Addressing				Unmet		Needs		44,005
Salford CVS Holiday			Fund					4,760
Salford CVS Summer			Activities				8,395
Salford CVS Household				Support		Fund	4,000
Salford CVS Food Response					Fund			10,000
Salford Community			Grants				25,093
The Charity Service								250
Forever Manchester								100
Cafe Income							17,999	6,679
Totallncome							494,131	489,871
Expenditure
Activities							24,704	23,776
Cafe Food							12,734	9,352
Advertising and marketing							631	1,000
Subscriptions							1,091	3,014
Employment Costs							263,256	253,249
Freelance Costs							4,810
Training							2,117	1,742
Donations Paid							140
DBSChecks							201	69
NHS Recharges							(16,247)	80,059
Gifts							635
Water							15,277	10,861
Room Hire							406
Travel Expenses							1,412	702
Repairs and Maintenance							1,583	2,695
Bad Debts							18,000	1,357
Minor Equipment		and		Rental			5,958	3,014
Rates							2,419	1,235
Software and IT							2,181	2,453
Irrecoverable VAT							2,672	4,963
Bank Charges							135	18
Telephone							4,486	4,469
Cleaning and Security							44,703	43,248
Insurance							2,533	2,305
Governance Costs							16,930	4,439
Post, Printing g	Stationery						5,237	1,798
Depreciation							1,430	1,570
Miscellaneous							2,496	784
Total Expenditure							421,930	458,172
Surplus/(deficit	for		year)				72,201	31,699