2021-08-31-accounts - Rotherham United Community Trust

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		Page
Report ofthe Trustees		1 to	7
Report ofthe Independent	Auditors	8 to	10
Statement of Financial Activities
Balance Sheet		12
Cash Flow Statement		13
Notes tothe Financial Statements		14 to	23

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	E	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies			35,000	32,576	67,576	46,447
Charitable activities
Charitable activities			86,258	1,236,651	1,322,909	1,122,432
Other trading activities			14,120	40,873	54,993	118,221
Other income			29,319	82,671	111,990	141,302
Total			164,697	1,392,771	1,557,468	1,428,402
EXPENDITURE ON
Charitable activities
Charitable activities			272,664	994,785	1,267,449	1,210,895
NET INCOME/(EXPENDITURE)			(107,967)	397,986	290,019	217,507
RECONCILIATION OF FUNDS
Total funds brought forward			402,720	103,548	506,268	288,761
TOTAL FUNDS CARRIED FORWARD			294,753	501,534	796,287	506,268

	2~2A
		2021	2020
	Notes	E	E
FIXEDASSETS
Tangible assets	12	107,326	128,998
CURRENT ASSETS
Debtors	13	42,095	54,458
Cash at bank and in hand		815,620	540,357
		857,715	594,815
CREDITORS
Amounts falling due within one year		(168,754)	(217,545)
NET CURRENT ASSETS		688,961	377,270
TOTAL ASSETS LESSCURRENT LIABIUTIES		796,287	506,268
NET ASSETS		796,287	506,268
FUNDS	18
Unrestricted funds:
General fund		199,752	190,538
Designated		95,000	212,182
		294,752	402,720
Restricted funds		501,535	103,548
TOTAL FUNDS		796,287	506,268

				Cash Flow Statement
			forthe	Year Ended 31Au ust	2021
					2021	2020
			Notes		E	E
Cash flows from operating	activities
Cash generated from operations			20		273,864	196,932
Net cash provided by operating activities					273,864	196,932
Cash flows from investing	activities
Purchase oftangible fixed	assets					(102,416)
Net cash provided by/(used	in) investing		activities			(102,416)
Change in cash and cash equivalents		in the
reporting period					273,864	94,516
Cash and cash equivalents	atthe beginning
ofthe reporting period			21		540,357	445,841
Cash and cash equivalents	at the end	of
the reporting period			21		814,221	540,357

Short leasehold	Straight	line over 7years
Plant and machinery	59oon cost
Fixtures and fittings	1096on	cost
Motor vehicles	Straight	line over 3years
Computer equipment	25%on	cost

	for the Y	for the Y	ear Ended 31Au u	st 2021
2.	DONATIONS AND LEGACIES
					2021	2020
			Unrestricted	Restricted	Total	Tota I
			funds	funds	funds	funds
			E	E	E	E
	Donations			1,140	1,140	11,447
	Grants		35,000	31,436	66,436	35,000
			35,000	32,576	67,576	46,447
3.	OTHER TRADING ACTIVITIES
					2021	2020
			Unrestricted	Restricted	Total	Tota I
			funds	funds	funds	funds
			E	E	E	E
	Events income		14,120	40,873	54,993	118,221
4.	INCOME FROM CHARITABLE ACTIVITIES
					2021	2020
					Charitable	Tata I
					activities	activities
					E	E
	Sports, inclusion and participation				369,632	238,993
	Education	programme			851,935	782,040
	Health programme				101,342	101,399
					1,322,909	1,122,432
5.	OTHER INCOME
					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			E	E	E	E
	CIRS grant		9,632	82,671	92,303	119,082
	Other COVID grants		10,000		10,000	22,220
	Other income		9,687		9,687
			29,319	82,671	111,990	141,302

6.	CHARITABLE AC	TIVIT	IES C	OSTS
							Direct
							Costs (see
							note 7)
							E
	Charitable activities						1,267,449
7.	DIRECT COSTS OF CHARITABLE ACTIVITIES
						2021	2020
						E	E
	Staff costs					783,585	787,538
	Facility costs					242,528	167,744
	Motor and travel	expenses				29,729	41,493
	Direct costs and	equipment				90,973	99,401
	Post, stationery	and advertising				26,258	15,294
	Legal and professional		fees			20,017	21,229
	General property	and	overhead		costs	44p912	49,441
	Audit fees					7,776	6,660
	Depreciation					20,614	22,095
	Loss on sale ofassets					1,057
						1,267,449	1,210,895
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is stated after charging/(crediting):
						2021	2020
						E	E
	Depreciation -owned		assets			20,615	14,631
	Deficit on disposal of		fixed	assets		1,057

				2021	2020
				E	E
Wages and	salaries			722,130	722,631
Socia I security costs				46,105	51,754
Other pension costs				15,350	13,153
				783,585	787,538
The average	monthly	number ofemployees	during the year was asfollows:
				2021	2020
Employees				57	66

		Unrestricted	Restricted	Total
		funds	funds	funds
		E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies		46,447		46,447
Charitable activities
Charitable activities		816,637	305,795	1,122,432
Other trading activities		28,766	89,455	118,221
Other income		119,082	22,220	141,302
Total		1,010,932	417,470	1,428,402
EXPENDITURE ON
Charitable activities
Charitable activities		789,055	421,840	1,210,895
NET INCOME/(EXPENDITURE)		221,877	(4,370)	217,507
Transfers between funds		(26,393)	26,393
Net movement in funds		195,484	22,023	217,507
RECONCILIATION OF FUNDS
Total funds brought forward		207,236	81,525	288,761

	Notes tothe Financial Statements - continued for the Year Ended 31Au ust 2021	Notes tothe Financial Statements - continued for the Year Ended 31Au ust 2021
11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
		Unrestricted	Restricted	Total
		funds	funds	funds
		E	E	f
	TOTAL FUNDS CARRIED FORWARD	402,720	103,548	506,268
12.	TANGIBLE FIXEDASSETS
				Fixtures
		Short	Plant and	and
		leasehold	machinery	fittings
		E	f	E
	COST
	At 1September 2020	102,416	15,000	35,220
	Disposals
	At 31August 2021	102,416	15,000	35,220
	DEPRECIATION
	At 1September 2020	14,631	1,313	13,928
	Charge for year	14,631	750	3,522
	Eliminated on disposal
	At 31August 2021	29,262	2,063	17,450
	NET BOOK VALUE
	At31August 2021	73,154	12,937	17;770
	At 31August 2020	87,785	13,687	21,292
		Motor	Computer
		vehicles	equipment	Totals
		E	E	E
	COST
	At 1September 2020	8,127	12,021	172,784
	Disposals		(1,320)	(1,320)
	At31August 2021	8,127	10p701	171,464
	DEPRECIATION
	At 1September 2020	6,928	6,986	43,786
	Charge for year	1,199	513	20,615
	Eliminated on disposal		(263)	(263)
	At 31August 2021	8,127	7,236	64,138
	NET BOOK VALUE
	At 31August 2021		3,465	107p326
	At 31August 2020	1,199	5,035	128,998

					2021	2020
					E	E
	Trade debtors				21,147	38,398
	Other debtors				1,060	12,946
	Prepayments and accrued			income	19,888	3,114
					42,095	54,458
14.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2021	2020
					E	E
	Bank loans and overdrafts			(see note 15)	1,399
	Trade creditors				74,807	26,008
	Social security and other		taxes		18,116	11,878
	Other creditors					270
	Accruals and deferred	income			74,432	179,389
					168,754	217,545
15.	LOANS
	An analysis ofthe maturity			ofloans is given below:
					2021	2020
					E	E
	Amounts falling due within			one year on demand:
	Bank overdrafts				1,399
16.	LEASING AGREEMENTS

	2021	2020
	E	E
Within one year	48,312	56,579
Between one and five years	231,000	200,112
In more than five years	759,000	792,000
	1,038,312	1,048,691

17.	ANALYSIS O	F N	E	T ASSETS BETWE	EN FUNDS
							2021	2020
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
					E	E	E	E
	Fixed assets				107,326		107,326	128,998
	Current assets				356,180	501,535	857,715	594,815
	Current liabilities				(168,754)		(168,754)	(217,545)
					294,752	501,535	796,287	506,268
18.	MOVEMENT	IN	FUNDS
						Net	Transfers
						movement	between
					At 1/9/20	in funds	funds	At 31/8/21
					E	E	E	E
	Unrestricted	funds
	General fund				190,538	(107,968)	117,182	199,752
	Designated				212,182		(117,182)	95,000
					402,720	(107,968)		294,752
	Restricted funds
	Sports, inclusion			and participation	14,161	62,975		77,136
	Health				66,210	18,935		85,145
	Education				5,499	333,755		339,254
	General				2,376	(2,376)
	Other coronavirus			grants	15,302	(15,302)
					103,548	397,987		501,535
	TOTALFUNDS				506,268	290,019		796,287
	Net movement		in funds, included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						E	E	E
	Unrestricted	funds
	General fund					164,697	(272,665)	(107,968)
	Restricted funds
	Sports, inclusion			and participation		354,098	(291,123)	62,975
	Health					108,219	(89,284)	18,935
	Education					858,106	(524,351)	333,755
	General					72,348	(74,724)	(2,376)
	Other coronavirus			grants			(15,302)	(15,302)
						1,392,771	(994,784)	397,987
	TOTAL FUNDS					1,557,468	(1,267,449)	290,019

				Net	Transfers
				movement	between
			At 1/9/19	in funds	funds	At 31/8/20
			E	E	E	E
Unrestricted	funds
General fund			170,278	(87,987)	108,247	190,538
Designated			36,958	309,864	(134,640)	212,182
			207,236	221,877	(26,393)	402,720
Restricted funds
Sports, inclusion		and participation		(36,749)	50,910	14,161
Health			63,097	6,498	(3,385)	66,210
Education			5,499			5,499
General			12,929	6,606	(17,159)	2,376
Other coronavirus		grants		19,275	(3,973)	15,302
			81,525	(4,370)	26,393	103,548
TOTAL FUNDS			288,761	217,507		506,268

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted	funds
General fund			224,477	(312,464)	(87,987)
Designated			786,455	(476,591)	309,864
			1,010,932	(789,055)	221,877
Restricted funds
Sports, inclusion		and participation	204,396	(241,145)	(36,749)
Health			101,399	(94,901)	6,498
General			89,455	(82,849)	6,606
Other coronavirus		grants	22,220	(2,945)	19,275
			417,470	(421,840)	(4,370)
TOTAL FUNDS			1,428,402	(1,210,895)	217,507

						2021	2020
						E	E
Net income for the	reporting		period (asper the	Statement ofFinancial
Activities)						290,019	217,507
Adjustments for:
Depreciation charges						20,614	22,095
Loss on disposal of	fixed assets					1,058
Decrease/(increase)		in debtors				12,363	(23,154)
Decrease in creditors						(50,190)	(19,516)
Net cash provided	by operations					273,864	196,932
ANALYSIS OF CASH	AND CASH		EQUIVALENTS
						2021	2020
						E	E
Cash in hand						121
Notice deposits (less		than 3 months)				815,499	540,357
Overdrafts included		in bank loans and overdrafts		falling due within one	year	(1,399)
Total cash and cash	equivalents					814,221	540,357
ANALYSIS OF CHANGES IN NET FUNDS
				At 1/9/20		Cash flow	At 31/8/21
					E	E	E
Net cash
Cash at bank and in	hand			540,357		275,263	815,620
Bank overdraft						(1,399)	(1,399)
				540,357		273,864	814,221
Total				540,357		273,864	814,221