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2021-12-29-accounts

COMPANY REGISTRATION NUMBER: 05469699 CHARITY REGISTRATION NUMBER: 1122721

Cape Community Care Day Centre Company Limited by Guarantee Unaudited Financial Statements

29 December 2021

YEVS & CO

Chartered Certified Accountants

Yevs House 130 Cape Hill Smethwick B66 4PH

Cape Community Care Day Centre

Company Limited by Guarantee

Financial Statements

Year ended 29 December 2021

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 5
Statement of financial activities (including income and
expenditure account) 7
Statement of financial position 8
Statement of cash flows 9
Notes to the financial statements 10

Cape Community Care Day Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 29 December 2021

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 29 December 2021.

Reference and administrative details

Cape Community Care Day Centre

Registered charity name Charity registration number 1122721 Company registration number 05469699 Principal office and registered 455 Dudley Road office Smethwick Warley B18 4HE West Midlands

Access- Halberton, Street, Smethwick,B66 2PQ

The trustees

S Fairin A Hutchinson P Martin C Campbell R Wilson S Davis Company secretary Pamela Martin Independent examiner Sylvanus Dzotsi BA(Hons) FCCA Association of Chartered Certified Accountants Yevs House 130 Cape Hill Smethwick B66 4PH

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Cape Community Care Day Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 29 December 2021

Objectives and activities

The organizations work in particularly, focused on people who are disadvantaged by poverty such as older people, people with mental health problems, the house bound (shut-ins), asylum seekers and to give respite to Carers. To this end, the organisation seeks and continues to work with individuals and groups within communities to improve their general wellbeing, quality of life and social inclusion. The Centre provides a hot two course meal freshly prepared on site 2 days per week to clients and offer 'meals on wheels' and Home Visiting service to those who are housebound. The Centre provides opportunities for users to participate in a range of activities such as gentle exercises, stimulative board games, social events and day trips to keep them active, build self -confidence, develop friendships and encourage social interaction.

POST PANDEMIC RECOVERY

During the Pandemic we have migrated and developed our services despite losing valuable volunteers and income. The increased 'need and demand' of Care required by our Vulnerable has put a strain on our volunteers. Working round the clock to cater - focusing on reducing further deterioration of mental, mobility and independence -which leads to additional pressure on the NHS and ultimately leading to sad loss of life.

Many of our beneficiaries who have Dementia, Alzheimer's - mental or physical disability are still anxious and reluctant to leave their homes but are still kept connected via our outreach services 'Cape Restimulate-U-Project which involved telephone befriending, prescription & grocery collections, Meals on Wheels, Cleaning, Home Visiting Service, Medical -Vaccine appointment accompaniment, Cleaning, Garden & doorstep Exercise and a Garden Digital Training service to support with online medical appointments and social meet ups. Our 'Meals on wheels' service output increase dramatically which enabled the team to do visible safeguarding checks as well as ensuring the vulnerable were still eating healthily and continue being connected. Our remote project is run alongside our Day Care Services - hosting 2 days a week which is well attended due to increased weekly numbers and new referrals from our local community. Our environment ensures it maintains its Safe, Friendly, Fun, and accessible environment for all - where each feel confident and welcome each receiving a 'home cooked' hot healthy 2 course meals, Fun health awareness sessions, Mental and Physical stimulation activities. Our volunteer team - robustly deliver both our site - Care Day Service and Remote 'Re-stimulate-YouService'.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

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Cape Community Care Day Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 29 December 2021

Achievements and performance

Youth Creation Kids Club - Run by volunteers of The Day Centre, established over 8 years for local children aged 8-16 years. Successfully hosts weekly for over 30 deprived children each week. Cape TOT's - borne from reviews of our Youth Club held in Pandemic - saw the need of mental deterioration within both parents and young children, through being isolated etc. Running successfully since September 2020 to current. Cape Befriending Service - Successful, Telephoning over 50 vulnerable beneficiaries weekly. At times have had a waiting list. The Centre continues to work with Tesco Fareshare' which has had a positive impact on the Community - It has supported us by reducing food costs which has risen dramatically and goes towards supporting the clients giving small food parcels to ensure they are eating healthy on non-service days.

Alongside our Outreach project of supporting small local charities with food donations such as homeless and to the public - including new struggling migrants who pop in to get food parcels. A great outreach Project. 2022 OUTPUTS continue to develop and support our beneficiaries and local community via… - To continue to bring communities together via support, professional signposting, reduce isolation & embrace companionship. - Increase of 19% in Providing 'Meals-on-Wheels' to isolated ensuring vulnerable are eating healthily - Encourage 'A sense of belonging' within the community - Offer Personal, familiarity to ignite trust, openness & participation which has led to increased referrals - Offer PrePrimary care assessment taking pressure off the NHS - Encourage activity - getting individuals confident & independent, SOCIALLY AWARE- Encourage a much smoother transition back into the community. - Health Awareness information to Empower so they can manage ailments

POST PANDEMIC QUESTIONAIRE - Was carried out remotely via telephone and during our Service Day.

METHODOLOGY: 78% of Service Users. Females 55%, Males 23%, Carers 30%, 22% N/A (A=Answer & breakdown) 1) Do you feel confident attending our Service Day? Answered 90%.

Answered = 52% - Online, made me anxious - struggled at lot at first

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Cape Community Care Day Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 29 December 2021

Financial Acknowledgments

The Centre would like to recognise and sincerely thank the following for their continued support of The Cape Day Centre: - Sandwell Social Services, Garfield Weston, Foyle Foundation, Heart of England, SCVO, Local Tesco & Asda, Arnold Clarke.

Harborne Parish Lands Charity and Sandwell Town Lab. EACH of you have been instrumental in supporting the vital, much needed' work we do to enable positive outcomes for OUR vulnerable

SUMMARY

The work that we do is fundamental within the community and see the rising demand for our services by Reviews, meetings, and increased memberships to various activities/sessions. We do appreciate that without financial assistance this positive work would struggle to continue to provide the valuable service to the Community but are equally proud of our Loyal Committed Volunteers who contribute their time as toil and create positive fundraising initiatives alongside our popular meal sales to ensure we are self pro-active.

The Centre and its Volunteers truly displayed resilience and worked in and with the community to support the vulnerable making us a more Robust community. Our Services will continue to be 'fit for purpose' and meet the needs of the Vulnerable by fulfilling our mission within the community.

A huge and Sincere Thank you to all our Supporters from The Cape Community Day Care Centre's Beneficiaries, Volunteers, Local Businesses and Community members

The trustees' annual report and the strategic report were approved on 25 August 2022 and signed on behalf of the board of trustees by:

S Fairin Trustee

Pamela Martin Charity Secretary

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Cape Community Care Day Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Cape Community Care Day Centre

Year ended 29 December 2021

I report to the trustees on my examination of the financial statements of Cape Community Care Day Centre ('the charity') for the year ended 29 December 2021.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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Cape Community Care Day Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Cape Community Care Day

Centre (continued)

Year ended 29 December 2021

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sylvanus Dzotsi BA(Hons) FCCA Association of Chartered Certified Accountants

Independent Examiner

Yevs House 130 Cape Hill Smethwick B66 4PH

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Cape Community Care Day Centre

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 29 December 2021

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 – 69,712 69,712 75,970
Charitable activities 6 3,925 700 4,625 9,709
----------------------- ---------------------------- ---------------------------- ----------------------------
Total income 3,925 70,412 74,337 85,679
======================= ============================ ============================ ============================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 7 1,235 58,470 59,705 57,550
Expenditure on charitable activities 8,9 – 9,284 9,284 9,056
Other expenditure 10 – 3,810 3,810 4,492
----------------------- ---------------------------- ---------------------------- ----------------------------
Total expenditure 1,235 71,564 72,799 71,098
======================= ============================ ============================ ============================
----------------------- ---------------------------- ---------------------------- ----------------------------
Net income 2,690 (1,152) 1,538 14,581
======================= ============================ ============================ ============================
Other recognised gains and losses
Other gains/(losses) user defined 14,580 – 14,580 –
---------------------------- ---------------------------- ---------------------------- ----------------------------
Net movement in funds 17,270 (1,152) 16,118 14,581
Reconciliation of funds
Total funds brought forward 37,638 (15,581) 22,057 22,057
---------------------------- ---------------------------- ---------------------------- ----------------------------
Total funds carried forward 54,908 (16,733) 38,175 36,638
============================ ============================ ============================ ============================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 18 form part of these financial statements.

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Cape Community Care Day Centre

Company Limited by Guarantee

Statement of Financial Position

29 December 2021

2021 2020
Note £ £ £
Fixed assets
Tangible fixed assets 14 9,616 6,975
Current assets
Debtors 15 6,614 –
Cash at bank and in hand 25,584 31,624
---------------------------- ----------------------------
32,198 31,624
Creditors: amounts falling due within one year 16 3,639 1,961
---------------------------- ----------------------------
Net current assets 28,559 29,663
---------------------------- ----------------------------
Total assets less current liabilities 38,175 36,638
---------------------------- ----------------------------
Net assets 38,175 36,638
============================ ============================
Funds of the charity
Restricted funds (16,733) (7,302)
Unrestricted funds 54,908 43,940
---------------------------- ----------------------------
Total charity funds 17 38,175 36,638
============================ ============================

For the year ending 29 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 25 August 2022, and are signed on behalf of the board by:

S Fairin Trustee

The notes on pages 10 to 18 form part of these financial statements.

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Cape Community Care Day Centre

Company Limited by Guarantee

Statement of Cash Flows

Year ended 29 December 2021

2021 2020
£ £
Cash flows from operating activities
Net income 1,538 14,581
Adjustments for:
Depreciation of tangible fixed assets 5,004 2,397
Interest payable and similar charges 85 62
Accrued expenses – 1,010
Changes in:
Trade and other debtors (6,614) –
Trade and other creditors 1,678 951
----------------------- ----------------------------
Cash generated from operations 1,691 19,001
Interest paid (85) (62)
----------------------- ----------------------------
Net cash from operating activities 1,606 18,939
======================= ============================
Cash flows from investing activities
Purchase of tangible assets (7,645) (7,748)
----------------------- ----------------------------
Net cash used in investing activities (7,645) (7,748)
======================= ============================
Net (decrease)/increase in cash and cash equivalents (6,039) 11,191
Cash and cash equivalents at beginning of year 31,624 –
---------------------------- ----------------------------
Cash and cash equivalents at end of year 25,585 11,191
============================ ============================

The notes on pages 10 to 18 form part of these financial statements.

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 29 December 2021

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 453 Dudley Road, Smethwick, B18 4HE, West Midlands.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Cape Community Care Day Centre is limited by guarantee.

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

5. Donations and legacies

Restricted Total Funds Restricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Donations
Harborne Parish Lands Charity 11,434 11,434 4,941 4,941
Sandwell Metropoltan Council 18,064 18,064 13,228 13,228
Heart of England 4,640 4,640 23,300 23,300
Covid-19 Response National Lottery – – 12,652 12,652
Sobell Foundation – – 5,100 5,100
Roger & Douglas – – 2,000 2,000
SCVO Vision 7,440 7,440 5,000 5,000
Ground Work 1,000 1,000 1,000 1,000
Sandwell College Supply Fund – – 2,250 2,250
Skipton Building Soc. – – 400 400
Youth Creation Summer Club SS – – 3,316 3,316
Ideal4All 135 135 2,783 2,783
Arnold Clarke 2,500 2,500 – –
Garfield Weston- 15,000 15,000 – –
Foyle Foundation 5,000 5,000 – –
Waitrose 666 666 – –
Town Lab-SMBC 3,833 3,833 – –
---------------------------- ---------------------------- ---------------------------- ----------------------------
69,712 69,712 75,970 75,970
============================ ============================ ============================ ============================

6. Charitable activities

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Sale of Meal 3,925 – 3,925
Charitable Donations – 700 700
----------------------- -------------- -----------------------
3,925 700 4,625
======================= ============== =======================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Sale of Meal 3,075 – 3,075
Charitable Donations 6,634 – 6,634
----------------------- -------------- -----------------------
9,709 – 9,709
======================= ============== =======================

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

7. Costs of raising donations and legacies

Unrestricte Unrestricte Restricted
d Fund Fund 29/12/2020 29/12/2020
£ £ £ £
Volunteer Expenses 14,732
Establishment Cost 11,285
Consultancy,Admin & Carer Fees 13,621
Printing,Postage & Stationery 3,964
Community Transport 4,771
Publicity 2,660
Wages and salaries 1,644
Training 1,109
Canteen Expenses 1,092
Subscription 275
Donations - depreciation 2,397
8. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Support costs – 9,284 9,284
============== ======================= =======================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Support costs 1,010 8,046 9,056
======================= ======================= =======================
9. Expenditure on charitable activities by activity type
Support Support
Cost Total Fund Cost Total Fund
£ £ £ £
Other interest payable and similar
charges 62 62
10. Other expenditure
Restricted Total Funds Restricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
General Expenses 1,060 1,060 1,242 1,242
Cleaning & Waste Removal 2,750 2,750 3,250 3,250
----------------------- ----------------------- ----------------------- -----------------------
3,810 3,810 4,492 4,492
======================= ======================= ======================= =======================

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

11. Net income

Net income is stated after charging/(crediting):

2021 2020
£ £
Depreciation of tangible fixed assets 5,004 2,397
======================= =======================
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
£ £
Wages and salaries – 1,644
============== =======================

12. Staff costs

The average head count of employees during the year was Nil (2020: Nil).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

13. Trustee remuneration and expenses

No remuneration for Trustees

14. Tangible fixed assets

Fixtures and
fittings Equipment Total
£ £ £
Cost
At 30 December 2020 42,387 9,195 51,582
Additions 7,645 – 7,645
---------------------------- ----------------------- ----------------------------
At 29 December 2021 50,032 9,195 59,227
============================ ======================= ============================
Depreciation
At 30 December 2020 35,413 9,194 44,607
Charge for the year 5,004 – 5,004
---------------------------- ----------------------- ----------------------------
At 29 December 2021 40,417 9,194 49,611
============================ ======================= ============================
Carrying amount
At 29 December 2021 9,615 1 9,616
============================ ======================= ============================
At 29 December 2020 6,974 1 6,975
============================ ======================= ============================
Debtors
2021 2020
£ £
Trade debtors 6,614 –
======================= ==============

15. Debtors

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

16. Creditors: amounts falling due within one year

2021 2020
£ £
Trade creditors 2,629 –
Accruals and deferred income 1,010 1,010
Other creditors - in a/cs – 951
----------------------- -----------------------
3,639 1,961
======================= =======================

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
30 December Gains and
29 Decembe
2020 Income Expenditure losses
r 2021
£ £ £ £ £
General funds – 3,925 (1,235) 14,580
17,270
Unrestricted fund 37,638 – – –
37,638
---------------------------- ----------------------- ----------------------- ---------------------------- ----------------------------
37,638 3,925 (1,235) 14,580
54,908
============================ ======================= ======================= ============================ ============================
At At
30 December Gains and
29 December
2019 Income Expenditure losses
2020
£ £ £ £ £
General funds – 9,709 (3,407) –
6,302
Unrestricted fund 37,638 – – –
37,638
---------------------------- ----------------------- ----------------------- -------------- ----------------------------
37,638 9,709 (3,407) –
43,940
============================ ======================= ======================= ============== ============================
Restricted funds
At At
30 December Gains and
29 Decembe
2020 Income Expenditure losses
r 2021
£ £ £ £ £
Restricted Fund - in a/cs
–		 70,412 (71,564) –
(1,152)
Restricted fund (15,581) – – –
(15,581)
---------------------------- ---------------------------- ---------------------------- -------------- ----------------------------
(15,581) 70,412 (71,564) –
(16,733)
============================ ============================ ============================ ============== ============================
At At
30 December Gains and
29 December
2019 Income Expenditure losses
2020
£ £ £ £ £
Restricted Fund in a/cs – 75,970 (67,691) –
8,279
Restricted fund (15,581) – – –
(15,581)
---------------------------- ---------------------------- ---------------------------- -------------- ----------------------------
(15,581) 75,970 (67,691) –
(7,302)
============================ ============================ ============================ ============== ============================

Restricted funds

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Cape Community Care Day Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 29 December 2021

18. Analysis of changes in net debt

At At
30 Dec 2020 Cash flows 29 Dec 2021
£ £ £
Cash at bank and in hand 31,624 (6,040) 25,584
============================ ======================= ============================

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