2023-03-31-accounts - Deptford Methodist Mission Disabled People's Contact

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Charity Registration No. 1123390

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

(A COMPANY LIMITED BY GUARANTEE)

DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

CONTENTS YEAR ENDED 31 MARCH 2023

	Page
Company Information	1
Directors' Report	2-4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8-15

Page 1

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

COMPANY INFORMATION AS AT 31 MARCH 2023

Directors of the Company (during the year ending March)

Mr I P Stewart Mr E W Langdown Mr M F Cole Ms M P Smith

Secretary

Mr I P Stewart

Registered Office and operational address

1 Creek Road Deptford London SE8 3BT

Independent Examiner

Dominique Wells FCA 10 Lakeswood Road Petts Wood Orpington Kent BR5 1BJ

Bankers

HSBC 85 Lewisham High Street Lewisham London SE13 6BE

Registered Number

6450710

Charity Number

1123390

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

Page 2

DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The directors, who are also trustees, present their report and financial statements of the company for the year ended 31 March 2023

Constitution

The organisation is a Charitable Company limited by guarantee, incorporated on 11 December 2007 and registered as a charity on 31 March 2008. The charity is constituted under a Memorandum of Association which established the object and powers of the Charitable Company and is governed under its Articles of Association.

Recruitment and Appointment of new Directors

The Directors identify and appoints potential trustees whose appointment is ratified at the next Annual General Meeting under the terms of the Memorandum and Articles of Association.

Organisational structure and decision making

Directors are accountable for setting the strategic direction of the charity, providing governance and oversight ensuring the highest levels of health and safety and safeguarding principles are met and identifying and managing risks. The management of the charity is delegated to the Management committee consisting of the leadership team and a trustee. The Chair fulfills the role of line manager on behalf of the trustees.

Background

The Disabled People's Contact , known as the Deptford Mission, (DM) has operated for many years as a Charity whose objectives are to help persons in the community who are elderly, solitary, sick or have a disablilty by providing them material, social, emotional and spiritual facilities on a regular, continuious and effective basis. We are a place where people can feel they have something to offer and that their life has not passed them by. Additionally the centre is a place where people can experience new opportunities and meet new friends while sharing experiences.

Review of the Activities

The focus for this year has been to build up our services to pre-pandemic levels. This we have done with our new team in place who have worked hard to establish the Day Centre as a first class centre and a place where volunteers can achieve their objectives while meeting the needs of the centre. In addition to this we have expanded our offering to take on the growing needs of members. An after effect of the pandemic has been to leave many with uncertainites and anxieties be they emotional or financial. We have therefore spent much time helping service users cope with these new pressures. A consequence of this is that we have had less time to concentrate on fund raising which has lead to a reduction in funding from grants as explained in the financial review.

Page 3

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

Review of the Activities (continued)

With the new team in place we have concentrated upon delivering an active and full day to the Members whilst increasing the number of places for Members as well as bringing in new volunteers to help assist with the delivery of the busy day. We have added new activies to the programme of entertainment and started on our much loved outings. We are building up numbers slowly of both members and volunteers and are still looking for help on the trustee level as their input of new ideas and skills will ensure we continue strongly into the rest of the decade.

Review of Our Finances

With our focus for the year of building up the centre post pandemic we have achieved a satisfactory result of a small deficit of £12,400 compared to a surplus of £40,900. We had budgeted for a breakeven result this year but this was not reached as we had a reduction of £30,000 in grant income offset by an increase in £28,000 in shop takings. The main increase in costs has been in the salaries as we now have a full complement of staff. We are proud to be a London Living Wage employer and as such we paid all staff the uplift of 10.1% earlier than we would normally to assist them with the significant energy and overall inflation.

In order to safeguard the significant Charity shop funding we have employed a full time shop manager and a part time assistant. It is hoped they will not only secure the considerable increase in income achieved by a dedicated team of volunteers but look to expand into new areas to further expand this source of funding.

Food costs have nearly doubled over the year due to more meals being cooked but also the 20% food inflation we have all suffered. We continue to investigate ways of reducing the costs whilst maintaining our high standards which our Members enjoy.The reduction in grant income will be addressed going forward by allocating more management time to applications now that the Day Centre is up and running.

We would like to thank all of our funders and donors who have supported us with funds throughout the year. Also a very special thank you to all our volunteers for their continued time and commitment in their work at the Deptford Mission and The Well Charity Shop.

Reserves Policy

Our reserve policy is to keep at least three months of costs in reserves to cover for fluctuations in the timing or shortfall in income raised.

At 31 March 2023 the total funds comprised:	At 31 March 2023 the total funds comprised:
Unrestricted:	89,589
Restricted:	0
	89,589

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

Page 4

DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2023

Risk Review

The most signifciant risk to the charity is that we might not obtain the funding we require to keep the Day Centre open. The Directors consider that in the current environment with a steady income from 'The Well' charity shop, the contribution from members and continuing funds from Lewisham the National Lottery and other funders, there will be sufficient income to maintain the charity for the foreseeable future. We will be continung to seek additional grant funds and undertake other fundraising activities to ensure we have sufficient resources to maintain the charity.

Results

The results for the period ended 31st March 2023 are shown in the statement of financial activities on page 6. The overall deficit for the year amounts to £12,361 (2022: £40,868 surplu

Public Benefit

The Directors confirm that they have complied with Section 4 of the Charities Act 2011 in havin due regard for the Charity Commission's general guidance on public benefit.

Statement of Trustees’ responsibilities

The Trustees (who are also Directors of the charity for the purposes of company law) are responsible for preparing the Trustee’s Report and the financial statements in accordance with the applicable las and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give an true and fair view of the state of affairs of the Charity and of the income and expenditure of the charity for the period. In preparing these financial statements the Trustees are required to;

select suitable accounting policies and then apply them consistently;

observe the methods and principles in the Charity SORP;

make judgements and estimates that are reasonable and prudent; state whether applicable UK accounting standards and statement of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Directors on 3rd November 2023 and signed on their behalf by;

Ian Stewart Chair

Page 5

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS ON THE

FINANCIAL STATEMENTS OF DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which are set out on pages 6 to 15.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your company’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 that in any material respect:

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts 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
the accounts 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).

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.

Dominique Wells FCA

Date:

10 Lakeswood Road

Petts Wood Orpington Kent BR5 1BJ

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

Page 6

STATEMENT OF FINANCIAL ACTIVITIES (including an Income and Expenditure Account) YEAR ENDED 31 MARCH 2023

	UnrestrictedRestricted	UnrestrictedRestricted	UnrestrictedRestricted	2023	2022
		Funds	Funds	Total	Total
	Notes	£	£	£	£
Incoming from:
Incoming resources from generated	funds:
Donations and grants	2	16,483	10,000	26,483	53,253
Activities for generated funds:
Trading income	3	143,848	-	143,848	117,322
Incoming resources from charitable	activities:
Club receipts		28,845	-	28,845	21,344
Other income		-	-	-	158
Investments	4	205	-	205	5
Total income		189,381	10,000	199,381	192,082
Expenditure on:
Raising funds		3,602	-	3,602	2,646
Charitable activities	5	194,140	14,000	208,140	148,568
Total expenditure		197,742	14,000	211,742	151,214
Net movement in funds		(8,361)	(4,000)	(12,361)	40,868
Total funds brought forward	12, 13	97,950	4,000	101,950	61,082
Total funds carried forward		89,589	-	89,589	101,950

All income and expenditure is derived from continuing activities.

The statement of financial activities includes all gains and losses recognised in the year.

Page 7

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

BALANCE SHEET AS AT 31 MARCH 2023

Notes Fixed Assets Tangible assets 9 Current Assets Debtors 10 Cash at Bank and in Hand Liabilities Creditors: Amounts falling due within one year 11 Net Current Assets Total Net Assets Funds Restricted Funds 12 Unrestricted Funds 13 Total Charity Funds	2023 2022 £ £ £ £ 6,439 8,586 12,653 7,125 74,808 89,546 87,461 96,671 (4,311) (3,307) 83,150 93,364 89,589 101,950 - 4,000 89,589 97,950 89,589 101,950	2023 2022 £ £ £ £ 6,439 8,586 12,653 7,125 74,808 89,546 87,461 96,671 (4,311) (3,307) 83,150 93,364 89,589 101,950 - 4,000 89,589 97,950 89,589 101,950

		101,950
		4,000 97,950
		101,950

For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 related to small companies.

The directors acknowledge their responsibilty for complying with the requirements of the Act w Accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to the small regime.

No members have required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

These financial statements were approved by the directors on 3rd November 2023 for issue and signed on their behalf by:-

Mr I P Stewart

Director

Date………………………………..

Company Number: 06450710

The notes on pages 8 to 15 form part of these financial statements

Page 8

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

1 Accounting Policies

a) General information and basis of preparation

The Deptford Methodist Mission; Disabled Peoples Contact is a charity based in England. The address of the registered office is given in the charity information on page 1 of these financial statements.

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS102) (effective 1 January 2019), the Financial Reporting Standard applicable in the Uk and Repblic od Ireland (FRS 102) and the companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value otherwise unless in the relevant accounting policy note.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds on the grounds that it is FRS102 Section 1A.

b) Incoming Resources

Grants, donations and investment income are recognised on a receivable basis. Income is deferred when the activity to which it relates occurs after the balance sheet date.

Trading income is recognised in respect of donated goods, which are sold through the Charity's shop.

c) Expenditure and irrecoverable VAT

All expenditure, including irrecoverable VAT, is accounted for on an accruals basis and is recognised once there is a legal or constructive obligation to make a payment to a third party. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include all costs involving the public accountability of the charity and its compliance with regulation and good practice.

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT Page 9

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

c) Expenditure and irrecoverable VAT (continued)

A liability will be recognised when the charity has a legal or constructive obligation. A constructive obligation arises where the charity has indicated to a third party that it will undertake certain responsibilities and as a result of these, the charity has created a valid expectation to these third parties that it will discharge these responsibilities.

d) Unrestricted Funds

Unrestricted Funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

e) Restricted Funds

Restricted funds include income received where the donor has specified a particular purpose and a separate fund has therefore been created.

f) Designated Funds

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretioin to set aside to use for a specific purpose.

g) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking of any trade discounts due.

h) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and due amount due to settle the obligation can be measured reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT Page 10

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

j) Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible, at rates to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Motor Vehicles 25% Reducing Balance Computer Equipment 25% Reducing Balance

k) Employee benefits

The charity operates a defined contribution plan for the benefit of its employees Contributions are expensed as they become payable.

l) Going Concern

The financial statements have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and forecast of future cashflow over the next 12 months. The trustees believe this will enable the charity to deal with any uncertainities over the next 12 months. For this reason the trustees do not believe there are any material uncertainties about the charity's ability to continue as a going concern.

m) Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the directors are required to make judgements, estimates and assumptions about the values of assets and liabilities. Actual results may differ from these estimates.

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT Page 11

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

2	Donations and Grants	Unrestricte	estricted	2023	2022
		£	£	£	£
	Donations and Grants	16,483	10,000	26,483	53,253

Income from donations and grants were £26,483 (2022: £53,253) of which £10,000 (2022: £49,650) was attributable to restricted and £16,483 (2022: £3,603) attributable to unrestricted funds.

3	Trading income	2023	2022
		£	£
	Sale of donated goods through the charity shop	143,848	117,322
	Shop income was wholly attributable to unrestricted funds for the current year and
	the previous year and is generated soley from the donations received from		the local
	community in and around Deptford.
4	Investment Income	2023	2022
		£	£
	Bank interest received	205	5

Investment income was wholly attributable to unrestricted funds for the current and p

Page 12

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

Charitable Activities	Unrestricted	Restricted	2023	2022
	£	£	£	£
Direct Costs:
Salaries and Wages	91,074	14,000	105,074	83,380
Volunteers' expenses	5,319	-	5,319	4,506
Activities & outings	5,141	-	5,141	1,990
Catering	13,379	-	13,379	7,382
Training	1,399	-	1,399	330
Support Costs:
Salaries and Wages	22,491	-	22,491	13,191
Transport:
Running costs	4,038	-	4,038	2,848
Insurance and maintenance	9,247	-	9,247	7,091
Depreciation	2,147	-	2,147	2,563
Maintenance & cleaning	4,643	-	4,643	5,330
Subscriptions & publications	4,762	-	4,762	743
Telephone and Internet	5,321	-	5,321	3,986
Ofce expenses	1,127	-	1,127	528
Finance costs	1,789	-	1,789	1,131
Rent	9,703	-	9,703	5,500
Insurance	1,257	-	1,257	1,745
Advertising and Marketing	-	-	-	815
Day Centre	1,756	-	1,756	782
Legal fees	3,102	-	3,102	0
Other expenses	4,945	-	4,945	3,059
Accountancy fees	-	-	-	168
Governance costs (see note 6)	1,500	-	1,500	1,500
	194,140	14,000	208,140	148,568

£14,000 (2022: £69,814) of the above costs were attributable to restricted funds and £194,140 (2022: £78,754) were attributable to unrestricted funds

6 Governance costs Independent examination fee	Unrestricted Restricted 2023 2022 £ £ £ £ 1,500 - 1,500 1,500

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

Page 13

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

7 Trustees

No trustees received any remuneration or reclaimed any expenses during the year (2022 No key management personnel received any remuneration during the year (2022 - None). The charity considers its key management personnel to comprise of the Trustees.

8 Employees

The average monthly number of full-time equivalent employees during the year was:

Furtherance of charity's objects Administration and support Employment costs Wages and Salaries Social Security costs Pension contributions	2023 2022 Number Number 3 3 2 1
	5 4
	2023 2022 £ £ 124,564 93,815 939 1,181 2,062 1,575
	127,565 96,571

No employee received emoluments above £60,000 during the year.

9 Tangible Assets

Cost At 1st April 2022 Additions At 31 March 2023 Depreciation At 1st April 2022 Charge for the year At 31 March 2023 Net Book value At 31 March 2023 At 31 March 2022	Motor Computer Total Vehicles Equipment £ £ £ 32,556 3,477 36,033 - - -
	32,556 3,477 36,033
	26,761 686 27,447 1,449 698 2,147
	28,210 1,384 29,594

	4,346 2,093 6,439
	5,795 2,791 8,586

Page 14

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

10 Debtors DMM Debtor Other Debtors Prepayments 11 Creditors Tax and Social Security Costs Pension Costs Accruals 12 Restricted Funds Lewisham Council Barchester Garfeld Weston	2023 2022 £ £ 501 1,687 4,279 1,575 7,873 3,863 12,653 7,125 2023 2022 £ £ 2,338 1469 473 338 1,500 1,500 4,311 3,307 Balance at Incoming Outgoing Balance at 01 04 2022 resources resources 31 03 2023 £ £ £ £ - 10,000 10,000 - 250 - 250 - 3,750 - 3,750 -	2023 2022 £ £ 501 1,687 4,279 1,575 7,873 3,863
		12,653 7,125
		2023 2022 £ £ 2,338 1469 473 338 1,500 1,500
		4,311 3,307
	4,000 10,000 14,000 -

Lewisham Council: Contribution towards salary of the Day Centre Manager. Barchester: Funds to cover outings and activities for the members and volunteers. Garfield Weston: Funds to cover core costs of the year.

DEPTFORD METHODIST MISSION: DISABLED PEOPLE'S CONTACT

Page 15

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

Unrestricted Funds	Balance at	Incoming	Outgoing Balance at
	01 04 2022	resources	resources 31 03 2023
	£	£	£ £
General	97,950	189,381	197,742 89,589

14 Taxation

The Company is a registered charity and is not subject to taxation.

15 Related Party Transactions

The current minister of the Deptford Methodist Mission, David Gillman, is not a director. During 2022/23 the charity was charged rent by DMM of £9,703. During that year the charity recharged DMM in respect of wages for shared employees and some minor expenses paid on their behalf of which £501 was owed at the year end.

16 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of t being wound up, the liability of the guarantee is limited to £10 per member of the charity

17 Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examination fee o (2022: £1,500) and other services of £nil (2022: £nil).

Sarles Gross Jandira Steve 19926 2565 22491

Trial Balance

Deptford Methodist Mission - Disabled People's Contact As at 31 March 2023 at 17092023

Account Code	Account	Account Type
200	The Well	Revenue
201	Ragman	Revenue
210	Restricted Grants	Revenue
211	Unrestricted Grants	Revenue
212	General Donations	Revenue
214	BSOG	Revenue
215	General Donations eligible forgift aid	Revenue
221	Employment Allowance	Other Income
260	Members Fee	Revenue
270	Interest Income	Revenue
320	Direct Wages	Direct Costs
325	Direct Expenses	Direct Costs
400	Advertising& Marketing	Overhead
401	Audit & Accountancyfees	Overhead
402	Transaction Fee	Expense
403	Credit Card Fees	Expense
404	Bank Fees	Overhead
408	Hygiene andpest control	Overhead
416	Depreciation Expense	Overhead
418	Charitable and Political Donations	Overhead
425	Postage,Freight & Courier	Overhead
429	General Expenses	Overhead
433	Insurance	Overhead
437	Interest Paid	Overhead
441	Legal Expenses	Overhead
448	Transport - RunningCosts	Overhead
449	Transport - Maintenance and Insurance	Overhead
451	Volunteer Exps	Overhead
452	The Well exps	Overhead
453	Food	Overhead
454	Activities and Outings	Overhead
455	DayCentre	Overhead
456	DMM exps	Overhead
458	Misc	Expense
461	Printing& Stationery	Overhead
463	IT Software and Consumables	Overhead
469	Rent	Overhead
473	Repairs & Maintenance	Overhead
476	Recruitment Fees	Expense
477	Salaries	Overhead
479	Employers National Insurance	Overhead
480	Staff Training	Overhead
482	Pensions Costs	Overhead
485	Subscriptions	Overhead
489	Telephone & Internet	Overhead
493	Travel - National	Overhead
	SumUp	Bank
	PettyCash	Bank
	Central Finance Board	Bank
	HSBC Business CurrentAccount .	Bank
610	Accounts Receivable	Current Asset
612	Recharges	Current Asset
620	Prepayments	Current Asset
720	Computer Equipment	Fixed Asset
721	Less Accumulated Depreciation on Computer Equipment	Fixed Asset

760	Motor Vehicles	Fixed Asset
761	Less Accumulated Depreciation on Motor Vehicles	Fixed Asset
805	Accruals	Current Liability
814	Wages Payable - Payroll	Current Liability
825	PAYE Payable	Current Liability
826	NIC Payable	Current Liability
858	Pensions Payable	Current Liability
860	Rounding	Current Liability
947	Student Loan Deductions Payable	Current Liability
960	Retained Earnings	Equity
Total

Debit - Year to date	Credit - Year to date	31 Mar 2022
	140,197.13	(111,859.43)
	3,650.94	(5,462.51)
	10,000.00	(49,649.77)
	10,000.00	(500.00)
	6,297.70	(2,733.25)
	0.00	(157.29)
	185.00	(370.00)
	0.00	0.00
	28,846.45	(21,344.36)
	205.01	(4.92)
670.00		0.00
966.06		0.00
0.00		814.60
1,500.00		1,668.00
0.00		57.15
1,521.39		1,025.96
267.60		32.29
4,578.94		5,330.30
2,147.00		2,563.00
50.00		0.00
0.00		69.03
3,797.43		2,774.15
1,256.72		1,745.41
0.00		15.17
3,102.40		0.00
4,037.56		6,691.43
9,247.34		3,246.76
5,319.41		4,505.60
3,601.82		2,645.46
13,379.14		7,381.79
5,140.80		1,990.05
1,756.00		781.92
1,127.31		0.00
0.00		215.00
3,512.06		458.64
1,990.98		285.56
9,702.85		5,500.00
63.91		0.00
134.11		0.00
123,893.48		93,814.64
939.41		1,181.12
1,399.00		330.00
2,061.98		1,575.02
1,249.60		742.60
3,330.51		3,700.79
0.00		69.40
1,511.71		1,005.30
550.00		1,198.50
10,575.55		10,370.54
62,171.07		76,971.24
4,278.51		2,444.66
816.77	0.00	817.77
7,872.88		3,864.13
3,477.53		3,477.53
	1,383.78	(685.78)

13,735.00		13,735.00
	9,389.06	(7,940.06)
	1,500.00	(1,500.00)
	315.45	0.00
	785.20	(562.20)
	1,552.75	(906.98)
	473.28	(337.57)
0.96		0.96
0.00		0.00
	101,953.04	(61,082.35)
316,734.79	316,734.79	0.00

199,382.23 211,744.81 -12,362.58