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2022-09-30-accounts

Page
Reference and Administrative
Details
Report ofthe Trustees 2 to 5
Independent
Examiner's
Report
Statement ofFinancial Activities
Statement ofFinancial Position 8 tc 9
Statement ofCash Flows 10
Notes to the Statement of Cash Flows
Notes tothe Financial Statements 12 to 26
Detailed Statement of Financial Activities 27

TRUSTEES CSF Smith CSF Smith
GA Grant
M Holdroff
LA Trenchard
JChappel
SR Fearn
COMPANY SECRETARY RJ May
REGISTERED OFFICE The Dracaena
Centre
Dracaena Avenue
Falmouth
Comwall
TR112ES
REGISTERED COMPANY 05237220 (England and Wales)
NUMBER
REGISTERED CHARITY 1116299
NUMBER
INDEPENDENT EXAMINER Hodgsons
Chartered Accountants
48 Arwenack Street
Falmouth
Comwall
TR11 3JH
SOLICITORS Hine Downing
8 - 14Berkeley Vale
Falmouth
Comwall
TR11 3PA
BANKERS Barclays Bank PLC
Leicester
LE872BB
Scottish Widows Bank PLC
Edinburgh
EH3 8YJ

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes 6 f 6 E
INCOME AND ENDOWMENTS FROM
Donations
and legacies
3 4,067 10,627 14,694 106
Charitable
activities
Generated
income
89,692 5,633 95,325 58,423
Grants 62,852 608,047 670,899 305,328
investment
income
156 156 76
Other income 29,204
Total 156,767 624,307 781,074 393,139
EXPENDITURE ON
Charitable
activities
Administration
and activity expenses
122,583 238,771 361,354 293,419
Governance
costs
5,409 5,409 2,410
Total 122,583 244,180 366,763 295,829
NET INCOME 34,184 380,127 414,311 97,310
Transfers between funds 18 9,296 (9,296)
Net movement
in funds
43,480 370,831 414,311 97,310
RECONCILIATION OF FUNDS
Total funds brought forward
As previously
reported
171,283 1,175,894 1,347,177 1,289,759
Prior year adjustment 14 39,892 39,892
As restated 171,283 1,215,786 1,387,069 1,289,759
TOTAL FUNDS CARRIED FORWARD 214,763 1,586,617 1,801,380 1,387,069


30th Se

tember 2022
2022 2021
Unrestricted Restricted Total Total
Notes fund
6
funds
6
funds
f
funds
F
FIXEDASSETS
Tangible assets 15 1,046 1,007,863 1,008,909 1,014,271
CURRENT ASSETS
Debtors 16 63,560 385,575 449,135 53,076
Cash at bank and in hand 164,580 193,179 357,759 328,933
228,140 578,754 806,894 382,009
CREDITORS
Amounts
falling due within one year
17 (14,423) (14,423) (9,211)
NET CURRENT ASSETS 213,717 578,754 792,471 372,798
TOTAL ASSETSLESSCURRENT
LIABILITIES 214,763 1,586,617 1,801,380 1,387,069
NET ASSETS 214,763 1,586,617 1,801,380 1,387,069
FUNDS 18
Unrestricted
funds
214,763 171,283
Restricted funds 1,586,617 1,215,786
TOTAL FUNDS 1,801,380 1,387,069

for the Statement ofCa
Year Ended 30th
sh Flows
Se tember 2022
2022 2021
Notes 6
Cash flows from operating activities
Cash generated
from operations
1 30,203 99,677
Net cash provided by operating
acbvi6es
30,203 99,677
Cash flows from investing activities
Purchase oftangible fixed assets (1,533)
Interest received 156 78
Net cash (used in)/provided by investing activities (1,377) 78
Change
in cash
and cash equivalents
in the reporting period 28,826 99,755
Cash and cash equivalents atthe
beginning
ofthe
reporting period 328,933 229,178
Cash and cash equivalents at the end
ofthe reporting period 357,759 328,933

forthe Year Ended 30th S forthe Year Ended 30th S forthe Year Ended 30th S e tember 2022 e tember 2022 e tember 2022
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022
f
2021
F
Net income forthe reporting period (as per the Statement of
Financial Activities) 414,311 97,310
Adjustments
for:
Depreciation
charges
6,895 6,673
Interest received (156) (78)
Grants (425,575) (39,892)
Decrease
in debtors
29,516 41,330
Increase/(decrease) in creditors 5,212 (5,666)
Net cash provided by operations 30,203 99,677
ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.21
f
Cash flow
f
At 30.9.22
f
Net cash
Cash at bank and in hand 328,933 28,826 357,759
328,933 28,826 357,759
Total 328,933 28,826 357,759

INCOME FROM CHARI TAB LE ACTIV ITIES
2022 2021
Activity 6
Room hire Generated income 76,471 47,567
Cafe Generated income 18,854 10,856
Grants Grants 670,899 305,328
766,224 363,751
Grants received, included in the above, are as follows:
2022 2021
8
Falmouth Town Council (Youth) 20,000 25,847
Big Lottery 406,868 89,675
Legal Aid 20,000 3,180
Youth Justice Project 4,843 5,775
Co-Op 1,438 703
Pendennis 15
CLLD Refresh 50,729 15,261
Good Things Foundation 875
Linked Up 720 10,027
Time 2 Move 19,865 5,070
ABCT 15,000
AFE fund 15,698 9,988
FTC Resource 750
Comwall
Community
15,000
Firefighters 50
Headstart Kemow 5,016
Sainsburys Community Pot 2,534
McCarthy 775
PTC Programme 16,600
Return
to
Play 838
Christmas Rotary 1,740
U+ 288 79,784
Alex Ferry Foundation 9,720
Crisis Fund 250
Hubbub 3,000
Little Steps 225
PSW 16,940
SPIF 25,000
Sport England 10,463
Toy Library 1,000
VC Crisis Fund 1,000
608,047 304,503

Notes to the Financial Stateme
forthe Year Ended 30th Se
nts
-continued
tember 2022
6, OTHER INCOME
2022 2021
6
Government grants 26,810
Insurance
claim
2,394
29,204
7. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8)
E
note 9)
f
Totals
f
Administration and activity expenses 361,354 361,354
Governance costs 5,409 5,409
361,354 5,409 366,763
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
2022 2021
6
Staff costs 244,680 198,889
Premises Costs 14,182 11,435
internal
room
hire costs 10,134
Direct activity expenditure 73,443 45,813
Insurance 5,109 4,597
Telephone 2,558 3,961
General administrative costs 5,386 8,420
Bad debts 240
Repairs &renewals 8,861 3,497
Depreciation 6,895 6,673
361,354 293,419
9, SUPPORT COSTS
Governance
costs
6
Governance costs 5,409

Support cost s, included in the above, are as follows:
Governance costs 2022
Governance
2021
Total
costs
f
activities
f
Accountancy and legal fees 5,409 2,410
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
6 f
Depreciation -owned assets 6,895 6,673
Premises costs 14,182 11,435
independent examiner's remuneration - Independent examination 500 390
independent examiner's remuneration -Accountancy services 2,000 1,890

STAFF COSTS
2022
8
2021
f
Wages and salaries 239,803 189,495
Social security costs 2,291 6,366
Other pension costs 2,586 3,026
244,680 198,689

Notes to the Financial Statements
-continued
for the Year Ended 30th Se tember 2022
Notes to the Financial Statements
-continued
for the Year Ended 30th Se tember 2022
Notes to the Financial Statements
-continued
for the Year Ended 30th Se tember 2022
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund
6
funds
f
funds
6
INCOME AND ENDOWMENTS FROM
Donations
and legacies
101 106
Charitable
activities
Generated
income
58,423 58,423
Grants 825 304,503 305,328
Investment
income
78 78
Other income 29,204 29,204
Total 88,631 304,508 393,139
EXPENDITURE ON
Charitable activities
Administration
and activity expenses
96,229 197,190 293,419
Governance
costs
2,410 2,410
Total 98,639 197,190 295,829
NET INCOME/(EXPENDITURE) (10,008) 107,318 97,310
RECONCILIATION
OF FUNDS
Total funds brought
forward
181,289 1,108,470 1,289,759
TOTAL FUNDS CARRIED FORWARD 171,281 1,215,788 1,387,069

forthe Year Ended 30th S e tember 2022
15. TANGIBLE FIXEDASSETS
Freehold
property
E
Equipment
F
Totals
9
COST
At 1stOctober 2021 1,351,526 21,224 1,372,750
Additions 1,533 1,533
At 30th September 2022 1,351,526 22,757 1,374,283
DEPRECIATION
At 1stOctober 2021 338,936 19,543 358,479
Charge foryear 6,251 644 6,895
At 30th September 2022 345,187 20,187 365,374
NET BOOK VALUE
At 30th September 2022 1,006,339 2,570 1,008,909
At 30th September 2021 1,012,590 1,681 1,014,271
16. DEBTORS
2022
6
2021
f
Amounts
falling due within one year:
Trade and other debtors 138,474 53,076
Prepayments 6,480
144,954 53,076
Amounts
falling due after more than one year;
Trade and other debtors 304,181
Aggregate
amounts
449,135 53,076
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
f
2021
6
Trade creditors 3,607 814
Other creditors 304
Social security and other taxes 5,527
Social security and other tax 1,707
Other creditors 983
Accruals and deferred
income
4,306 6,386
14,423 9,211

f f or the Year End ed 30th Se te mber 2022
18. MOVEMENT
IN FUNDS
Prior Net Transfers
At year movement between At
1.10.21
6
adjustment
f
in funds
f
funds 30.9.22
f
Unrestricted
funds
General fund 171,283 34,184 9,296 214,763
Restricted funds
Dracaena Centre Fund 1,010,930 (5,691) 1,580 1,006,819
Office Service Fund 1,934 (618) 1,316
Crimebeat
Fund
214 (43) 171
Comwall
Sports
Partnership:
Extended
Services 52 (10) 42
Duchy Health Trust 659 (132) 527
Falmouth
Town Council
(Youth) 3,302 (12,575) 9,204 (69)
Toy Library 2,814 (1,814) 1,000
F&P Activity (2,013) (2,013)
Big Lottery - Reaching
Communities 59,043 353,898 (1,298) 411,645
Legal Aid 4,344 8,114 1,752 14,210
Crisis Fund 113 (142) (29)
Youth Justice Project (4,929) 734 4,195
Big Lottery- PR Fund 3,302 (1,693) 1,609
Youth Surplus
Fund
1,070 (1,337) 10 (257)
Pendennis 220 (273) 53
Co-op 694 1,292 (1,986)
Linked
Up
10,271 (4,759) (225) 5,287
CLLD Refresh (2,891) 36,125 33,234
IWill 2 3,348 (2,186) 1,162
COVID YW Support 2,864 (575) (192) 2,097
BOEX-Afundto
support the education of
young people and young
adults 1,485 (1,485)
Food For Change (7,574) (7,574)
Good Things
Foundation 1,470 (1,470)
IAG Henrietta (225) 225
U+ 28,401 39,892 (32,999) (1,296) 33,998
AFE fund 4,815 9,980 (4,320) 10,475
Time2Move 667 13,653 (9,532) 4,788
Headstart
Kemow
4,966 (4,196) 770
ABCT 12,634 (2,792) (9,843) (1)
Comwall
Community
15,000 (15,000)
McCarthy 451 (451)
PTC Programme 14,301 (14,301)
Return to Play 838 838
Sainsburys
Community
Pot 985 (1,373) 388
Christmas
Rotary
(159) 159
FTC Resource 750 (200) 550
CCF Worval 800 (800)
Refresh Reserve Boex 3,762 3,762
Legal Advice
Apprenticeship 6,350 8,091 14,441

Table Tennis 57 57
Alex Feny Foundation
Community
Fridge
8,931
1,299
8,931
1,299
LINle Steps 138 138
Peer Support Worker 10,058 10,058
Suicide Prevention
Innovation
Fund
18,252 18,252
Sport England 10,211 (1,728) 8,483
VC Crisis Fund 307 307
Private Donations 294 294
1,175,894 39,892 380,127 (9,296) 1,586,617
TOTAL FUNDS 1,347,177 39,892 414,311 1,801,380

Net movement
in fu
nds, inclu ded
in the above are
as follows:
Incoming Resources Movement
resources
6
expended
f
in funds
f
Unrestricted
funds
General fund 156,767 (122,583) 34,184
Restricted funds
Dracaena Centre Fund (5,691) (5,691)
Office Service Fund (618) (618)
Crimebeat
Fund
(43) (43)
Comwall Sports Partnership: Extended
Services (10) (10)
Duchy Health Trust (132) (132)
Falmouth
Town Council
(Youth) 20,000 (32,575) (12,575)
Toy Library 2,748 66 2,814
Big Lottery - Reaching Communities 406,868 (52,970) 353,898
Legal Aid 22,500 (14,386) 8,114
Crisis Fund 618 (760) (142)
Youth Justice Project 5,493 (4,759) 734
Big Lottery- PR Fund (1,693) (1,693)
Youth Surplus
Fund
100 (1,437) (1,337)
Pendennis (273) (273)
Co-op 1,438 (146) 1,292
Linked Up 720 (5,479) (4,759)
CLLD Refresh 50,729 (14,604) 36,125
IWill 2 (2,186) (2,186)
COVID YW Support (575) (575)
BOEX - A fund to support the education
ofyoung people and young adults (1,485) (1,485)
U+ 288 (33,287) (32,999)
AFE fund 15,698 (5,718) 9,980
Time2Move 22,502 (8,849) 13,653
Headstart
Kemow
(4,196) (4,196)
ABCT (2,792) (2,792)
Comwall
Community
(15,000) (15,000)
PTC Programme (14,301) (14,301)
Sainsburys
Community
Pot (1,373) (1,373)
FTC Resource (200) (200)
Legal Advice Apprenticeship 6,350 6,350
Table Tennis 1,407 (1,350) 57
Alex Ferry Foundation 9,720 (789) 8,931
Community
Fridge
3,000 (1,701) 1,299
Little Steps 225 (87) 138
Peer Support Worker 16,940 (6,882) 10,058
Suicide Prevention Innovation Fund 25,000 (6,748) 18,252
Sport England 10,463 (252) 10,211
VC Crisis Fund 1,000 (693) 307
Private Donations 500 (206) 294
624,307 (244,180) 380,127
TOTAL FUNDS 781,074 (366,763) 414,311

Comparatives
for movement
Comparatives
for movement
in funds
Net
At movement At
1.10.20
f
in funds
8
30.9.21
6
Unrestricted
funds
General fund 181,289 (10,006) 171,283
Restricted funds
Dracaena Centre Fund 1,016,619 (5,689) 1,010,930
Office Service Fund 2,565 (631) 1,934
Crimebeat
Fund
268 (54) 214
Comwall Sports Partnership: Extended
Services 65 (13) 52
Duchy Health Trust 824 (165) 659
Falmouth
Town Council
(Youth) 2,307 995 3,302
FSP Activity (2,013) (2,013)
Big Lottery - Reaching Communities 46,807 12,236 59,043
Legal Aid
Crisis Fund
13,097
113
(8,753) 4,344
113
Youth Justice Project 2,149 (7,078) (4,929)
Big Lottery - PR Fund
Youth Surplus
Fund
5,531
2,674
(2,229)
(1,604)
3,302
1,070
Pendennis 1,043 (823) 220
Co-op 298 396 694
Linked Up
CLLD Refresh
2,885
(116)
7,386
(2,775)
10,271
(2,891)
IWill 2 3,989 (641) 3,348
COVID YW Support 3,347 (483) 2,864
Summer ASB 885 (885)
BOEX - A fund to support the education
ofyoung people and young adults 3,224 (1,739) 1,485
Food For Change (7,425) (149) (7,574)
Good Things Foundation 1,050 420 1,470
IAG Henrietta 3,722 (3,947) (225)
U+ 68,293 68,293
AFE fund 4,815 4,815
Time2Move 667 667
Headstart
Kemow
4,966 4,966
ABCT 12,634 12,634
Comwall
Community
15,000 15,000
McCarthy 451 451
PTC Programme 14,301 14,301
Return to Play 838 838
Sainsburys
Community
Pot 985 985
Christmas
Rotary
(159) (159)
FTC Resource 750 750
CCF Worval 800 800
Refresh Reserve Boex 3,762 3,762
1,108,470 107,316 1,215,786
TOTALFUNDS 1,289,759 97,310 1,387,069

Comparative
net movem
ent in funds,
included
in th
e above are as follows:
Incoming Resources Movement
resources expended in funds
6 6
Unrestricted
funds
General
fund
88,631 (98,637) (10,006)
Restricted funds
Dracaena Centre Fund (5,689) (5,689)
Office Service Fund (632) (631)
Crimebeat
Fund
(54) (54)
Comwall Sports Partnership: Extended
Services (13) (13)
Duchy Health Trust (165) (165)
Falmouth
Town Council
(Youth) 25,848 (24,853) 995
Big Lottery- Reaching Communities 89,675 (77,439) 12,236
Legal Aid 3,180 (11,933) (8,753)
Youth Justice Project 5,776 (12,854) (7,078)
Big Lottery- PR Fund 1 (2,230) (2,229)
Youth Surplus
Fund
(1,604) (1,604)
Pendennis
C~p
16
703
(839)
(307)
(823)
396
Linked Up 10,027 (2,641) 7,386
CLLD Refresh 15,261 (18,036) (2,775)
IWill 2 (641) (641)
COVID YW Support (484) (483)
Summer ASB (885) (885)
BOEX - A fund to support the education
ofyoung people and young adults (1,739) (1,739)
Food For Change (149) (149)
Good Things Foundation 875 (455) 420
IAG Henrietta (3,947) (3,947)
U+ 79,784 (11,491) 68,293
AFE fund 9,988 (5,173) 4,815
Time2Move 5,069 (4,402) 667
Headstart
Kemow
5,016 (50) 4,966
ABCT 15,000 (2,366) 12,634
Comwall
Community
15,000 15,000
McCarthy 775 (324) 451
PTC Programme 16,600 (2,299) 14,301
Return to Play 838 838
Sainsburys
Community
Pot 2,534 (1,549) 985
Christmas
Rotary
1,740 (1,899) (159)
FTC Resource 750 750
Firefighters 50 (50)
304,508 (197,192) 107,316
TOTAL FUNDS 393,139 (295,829) 97,310

2022
6
2021f
INCOME AND ENDOWMENTS
Donations
and
legacies
Donations 14,694 106
Investment
income
Deposit account interest 156 78
Charitable
activities
Room hire 76,471 47,567
Cafe 18,854 10,856
Grants 670,899 305,328
766,224 363,751
Other income
Government
grants
26,810
Insurance
claim
2,394
29,204
Total incoming resources 781,074 393,139
EXPENDITURE
Charitable
activities
Wages 239,803 189,495
Socialsecuriiy 2,291 6,366
Pensions 2,586 3,028
Premises Costs 14,182 11,435
Internal
room hire costs
10,134
Direct activity expenditure 73,443 45,813
Insurance 5,109 4,597
Telephone 2,558 3,961
General administrative costs 5,386 8,420
Bad debts 240
Repairs 8 renewals 8,861 3,497
Depn offreehold property 6,254 6,252
Depn ofequipment 641 421
361,354 293,419
Support costs
Governance costs
Accountancy and legal fees 5,409 2,410
Total resources expended 366,763 295,829
Net income 414,311 97,310