2022-03-31-accounts

							Pages
Trustees' annual report (incorporating			the	director's	report)		1 to 4
Independent auditor's	report to	the members					5to 8
Statement offinancial	activities	(including		income and
expenditure account)
Statement offinancial	position						10
Statement ofcash flows
Notes to the financial	statements						12to 19
The following pages	do not form part ofthe financial					statements
Detailed statement offinancial		activities					21 to 22
Notes to the detailed	statement	offinancial		activities			23

			2022	2022	2021
			Unrestricted
		Note	funds 5	Total funds	Total funds f
Income and endowments
Donations and legacies		5	1,503	1,503	5
Charitable activities		6	518,085	518,085	507,147
Investment income		7	2,839	2,839	3,910
Other income		8	44,968	44,968	101,061
Total income			567,395	567,395	612,123
Expenditure
Expenditure on charitable	activities	9,10	592,534	592,534	457,566
Total expenditure			592,534	592,534	457,566
Net (expenditure)/income	and net movement	in funds	(25,139)	(25,139)	154,557
Reconciliation offunds
Total funds brought forward			611,233	611,233	456,676
Total funds carried forward			586,094	586,094	611,233

				Note	2022 f		2021 f
Fixed assets
Tangible fixed assets				16		10,319	8,702
Current assets
Debtors				17	42,264		39,539
Cash at bank and	in	hand			578,097		598,557
					620,361		638,096
Creditors: amounts		falling	due within one year	18	44,586		35,565
Net current assets						575,775	602,531
Total assets less	current		liabilities			586,094	611,233
Net assets						586,094	611,233
Funds ofthe charity
Unrestricted funds						586,094	611,233
Total charity funds						586,094	611,233

		Year en	ded 31 March 2022
				2022	2021
Cash flows from operating		activities
Net (expenditure)/income				(25,139)	154,557
Adjustments for:
Depreciation oftangible fixed assets				7,942	10,889
Other interest receivable and		similar income		(2,839)	(3,910)
Interest payable and similar	charges			6,460	5,518
Accrued expenses/(income)				21212	(65,942)
Changes/n:
Trade and other debtors				(4,174)	13,905
Trade and other creditors				8,258	(3,463)
Cash generated from operations				(7,280)	111,554
Interest paid				(6,460)	(5,518)
interest received				2,839	3,910
Net cash (used in)/from operating activities				(10,901)	109,946
Cash flows from investing		activities
Purchase of tangible assets				(9,559)	(3,157)
Net cash used in investing	activities			(9,559)	(3,157)
Net (decrease)/increase in		cash and cash	equivalents	(20,460)	106,789
Cash and cash equivalents		at beginning	ofyear	598,557	491,768
Cash and cash equivalents		at end ofyear		578,097	598,557

5.	Donations		and	legacies
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
						8	6	E
	Donations
	Donations
	Grants
	Grants				1,503	1,503
					1,503	1,503
6.	Charitable		activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
					E
	Employment		Contract Income		60	60	60	60
	Payroll Income			Devon	134,051	134,051	112,931	112,931
	Payroll Income			Torbay	28,209	28,209	29,710	29,710
	Financial	Support Devon			197,835	197,835	194,563	194,563
	Financial	Support Torbay			82,507	82,507	87,559	87,559
	Auto Enrolment			Income Devon	17,265	17,265	26,660	26,660
	Auto Enrolment			income Torbay	5,230	5,230	8,670	8,670
	Financial	Support Court of Protection			52,928	52,928	46,994	46,994
					518,085	518,085	507,147	507,147

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2022	Funds	2021
				5		6	6
	Bank interest		receivable	2,839	2,839	3,910	3,910
8.	Other income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2022	Funds	2021
				E		E	5
	Miscellaneous		Income	44,968	44,968	35,065	35,065
	Insurance	settlement				65,996	65,996
				44,968	44,968	101,061	101,061

9.	Expenditu	re	on	charitable	activities by fund type
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
					6	6	f	6
	Provision	of	finance and payroll
	services				416,346	416,346	305,687	305,687
	Support costs				176,188	176,188	151,879	151,879
					592,534	592,534	457,566	457,566
10.	Expenditure		on	charitable	activities by activity type
					Activities
					undertaken		Total funds	Total fund
					directly	Support costs	2022	2021
							6	6
	Provision of		finance and payroll
	services				416,346	176,188	592,534	457,566
11.	Analysis of		support costs
						Analysis of
						supportcosts 6	Total 2022	Total 2021 f
	Staff costs					58,593	58,593	73,754
	Premises					24,281	24,281	23,475
	Communications			and IT		654	654	2,339
	General office					21,420	21,420	12,500
	Finance costs					6,460	6,460	5,518
	Governance		costs			10,059	10,059	9,080
	Training							209
	Operating	lease						592
	Recruitment					12,750	12,750	2,643
	Insurance					18,162	18,162	7,927
	Motor					172	172	956
	Bad debts					(650)	(650)	(922)
	Payroll, printing,			postage		10,420	10,420	2,919
	Depreciation					7,942	7,942	10,889
	Staff entertainment					700	700
	Marketing					5,225	5,225
						176,188	176,188	151,879

Staff costs
The total staff costs and employee	benefits for the reporting	period are analysed as	follows:
		2022	2021
		6	8
Wages and salaries		394,388	317,266
Social security costs		34,386	22,227
Pension costs		21,351	17,857
		450,125	357,226

Tangible fixed assets
	Fixtures and
	fittings	Equipment 8	Total f
Cost
At 1 April 2021	10,515	56,901	67,416
Additions	1,306	8,253	9,559
At 31 March 2022	11,821	65,154	76,975
Depreciation
At 1 April 2021	9,238	49,476	58,714
Charge for the year	792	7,150	7,942
At 31 March 2022	10,030	56,626	66,656
Carrying amount
At 31 March 2022	1,791	8,528	10,319
At 31 March 2021	1,277	7,425	8,702

17.	Debtors		Year ended 31 March 202	2
				2022	2021
				f
	Trade debtors			32,894	31,654
	Prepayments	and accrued income		6,290	7,885
	Other debtors			3,080
				42,264	39,539
18.	Creditors: amounts		falling due within one year
				2022	2021
				f
	Trade creditors			7,967	3,257
	Accruals and deferred		income	11,087	10,324
	Social security	and other taxes		24,260	20,640
	Other creditors			1,272	1,344
				44,586	35,565

Analysis	of net as	sets between funds
			Unrestricted	Total Funds
			Funds	2022
			f	f
Tangible	fixed assets		10,319	10,319
Current	assets		620,361	620,361
Creditors	less than	1 year	(44,586)	(44,586)
Net assets			586,094	586,094
			Unrestricted	Total Funds
			Funds	2021
			f	f
Tangible	fixed assets		8,702	8,702
Current assets			638,096	638,096
Creditors	less than	1 year	(35,565)	(35,565)
Net assets			611,233	611,233

Analy	sis	ofc	han	ges	in net debt
										At
						At	1	Apr 2021	Cash flows f	31 Mar 2022
Cash	at	bank	and	in	hand			595,557	(20,460)	578,097

		2022	2021
		6	E
Income and endowments
Donations and legacies
Donations
Grants receivable type	1	1,503
		1,503
Charitable activities
Employment Contract Income		60	60
Payroll Income Devon		134,051	112,931
Payroll Income Torbay		28,209	29,710
Financial Support Devon		197,835	194,563
Financial Support Torbay		82,507	87,559
Auto Enrolment Income	Devon	17,265	26,660
Auto Enrolment Income	Torbay	5,230	8,670
Financial Support Court	of Protection	52,928	46,994
		518,085	507,147
Investment income
Bank interest receivable		2,839	3,910
Other income
Miscellaneous Income		44,968	35,065
Insurance settlement			65,996
		44,968	101,061
Total income		567,395	612,123

		Yea	r ended 31 March 2	022
				2022	2021
				8	E
Expenditure
Expenditure on charitable		activities
Wages and salaries				394,388	317,266
Employer's NIC				24,304	22,103
Pension costs				21,351	17,857
Other post-retirement	benefits				209
Operating leases				5,332	2,761
Rent				24,281	23,475
Rates and water				12,750	2,643
Insurance				18,162	7,927
Other establishment				10,059	9,080
Motor vehicle expenses				700
Other motor/travel costs				172	956
Legal and professional	fees			15,919	3,627
Other office costs				18,975	20,343
Depreciation				7,942	10,889
Finance costs - defined	benefit pension		scheme	6,460	5,518
DetailedSOFAExpenditureOnCharitableActivitiesType2H				16,744	10,915
DetailedSOFAExpenditureOnCharitableActivitiesType4H				(650)	(922)
DetailedSOFAExpenditureOnCharitableActivisesTypeSH				10,420	2,919
				5,225
				592,534	457,566
Total expenditure				592,534	457,566
Net (expenditure)/income				(25,139)	154,557

				Ye	ar ended 31 March	2022
						2022	2021
						E
Expenditure on	charitable			activities
Provision offinance and payroll services
Activities undertaken			directly
Wages and salaries						335,795	251,121
Employer's NIC						24,304	17,616
Pension costs						21,351	14,735
Direct charitable	activity		1 - operating		leases	5,332	2,169
Other office expenses						13,474	11,470
Communications	and IT					16,090	8,576
						416,346	305,687
Support casts
Wages and salaries						(58,593)	(66,145)
Employer's NIC							(4,487)
Pension costs							(3,122)
Training							(209)
Operating leases							(592)
Rent						(24,281)	(23,475)
Recruitment						(12,750)	(2,643)
Insurance						(18,162)	(7,927)
Auditor remuneration						(10,059)	(9,080)
Staff entertainment						(700)
Motor and travel	costs					(172)	(956)
Other professional		fees				(15,919)	(3,627)
Other office expenses						(5,501)	(8,873)
Depreciation						(7,942)	(10,889)
Bank charges						(6,460)	(5,518)
Communications	&	IT				(654)	(2,339)
Bad debts						650	922
Payroll, printing	and postage					(10,420)	(2,919)
Marketing						(5,225)
						(176,188)	(151,879)
Expenditure on	charitable			activities		592,534	457,566