| 2023 | 2023 | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|---|
| Note | f. | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| INCOME AND EXPENDITURE | |||||||
| INCOME: | |||||||
| Donations, grants |
|||||||
| and legacies | 19,066 | 30,000 | 49,066 | 66,228 | |||
| income from charitable | activities: | ||||||
| Membership fees |
5,075 | 5,075 | 5,989 | ||||
| Training 8 consultancy | fees | 30,043 | 30,043 | 21,16? | |||
| Sales | 2,625 | 2,625 | 270 | ||||
| Access to work | 9,123 | ||||||
| 37,?43 | 37,743 | 36,549 | |||||
| Investment income | (bank interest) | 646 | 27 | ||||
| Total Income | 57,455 | 30,000 | 87,455 | 102,804 | |||
| EXPENDITURE: | |||||||
| Expenditure on charitable |
activities | ||||||
| Capacity building and campaigning |
99,579 | 65,267 | 164,846 | 162,179 | |||
| Total expenditure | 4 | 99,579 | 65,267 | 164,846 | 162,179 | ||
| Net income/(expenditure) | (42,124) | (35,267) | (77,392) | (59,375) | |||
| Transfers between |
funds | ||||||
| Net movement in funds |
(42,124) | (35,267) | (77,392) | (59,375) | |||
| Reconciliation offunds: |
|||||||
| Total funds brought | forward | 99,680 | 49,926 | 149,606 | 208,981 | ||
| Total funds carried | forward | 57,556 | 14,659 | 72,214 | 149,606 |
| ALLIANCE FOR INCLUSIVE EDUCATION | ALLIANCE FOR INCLUSIVE EDUCATION | ||
|---|---|---|---|
| BALANCE SHEET | |||
| AT 31 NIARCH 2023 | 2023 | 2022 | |
| Notes | |||
| FIXEDASSETS | |||
| Intangible assets | 10 | 406 | 609 |
| Tangible assets | 11 | 723 | 606 |
| 1,129 | 1,215 | ||
| CURRENT ASSETS | |||
| Debtors | 7,872 | 6,248 | |
| Cash at bank and in hand |
92,493 | 180,956 | |
| 100,365 | 187,204 | ||
| CREDITORS | |||
| Amount falling due within one year |
|||
| Creditors/accruals | 13 | (29,279) | (38,813) |
| NET CURRENT ASSETS | 71,086 | 187,204 | |
| NET ASSETS | 72,215 | 188,419 | |
| THE FUNDS OF THE CHARITY: | |||
| Restricted reserves | 15 | 14,659 | 49,926 |
| Unrestricted reserves |
16 | 57,556 | 99,680 |
| TOTAL CHARITY FUNDS | 72,215 | 149,606 |
| Total | funds | Total funds | |||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Cash used in operating activities |
(88,108) | (27,288) | |||
| Cash flows from investing activities: |
|||||
| Purchase of intangible fixed assets |
|||||
| Purchase oftangible fixed assets |
(355} | ||||
| Increase/(decrease) in cash 8 cash equivalents |
(88,463) | (27,288} | |||
| Cash 8 cash equivalents at beginning |
ofyear | 180,956 | 208,244 | ||
| Cash 8 cash equivalents at end ofyear |
92,493 | 180,956 | |||
| Reconciliation of net income/ ex enditure |
to net cash flow from o cretin | activities | |||
| Net income/(expenditure) for the reporting |
period | ||||
| (as per the statement offinancial activities) |
(77,392) | 59,375 | |||
| Adjustments for: |
|||||
| Depreciations and amortisation charges |
441 | 502 | |||
| (increase)/decrease in debtors |
(1,624) | 1,570 | |||
| Increasei(decrease) in creditors |
(9,534} | 30,015 | |||
| 88,108 | (27,288) |
| Resources expended are allocated to the particular activity where |
Resources expended are allocated to the particular activity where |
the cost relates | the cost relates | |
|---|---|---|---|---|
| directly to that activity. | ||||
| Support costs are those functions that assist the |
work ofthe charity but do not | |||
| directly undertake charitable activities. Support costs include the office costs of |
the | |||
| charity which support the charity's activities, Support costs have been allocated |
on | |||
| the basis set out in note 7. | ||||
| Irrecoverable VAT is charged as a cost against the activity for which the expenditure |
||||
| was incurred. | ||||
| e) | Intangible Fixed Assets and Depreciation |
|||
| Amortisation is calculated to write offthe cost of |
intangible fixed assets over their |
|||
| estimated useful lives using the following rates: |
||||
| Website - |
33.33%reducing | balance | ||
| Tangible Fixed Assets and Depreciation | ||||
| All assets costing more than 6250 are capitalised | and included at |
cost. | ||
| Depreciation is calculated to write offthe cost of |
fixed assets over | their estimated | ||
| useful lives using the following rates: |
||||
| Office Equipment - |
25'k reducing balance |
|||
| Debtors | ||||
| Trade and other debtors are recognised at the settlement amount |
due after any | |||
| trade discount offered. Prepayments are valued |
at the amount prepaid net of any |
|||
| trade discounts due. |
||||
| h) | Creditors | |||
| Creditors and provisions are recognised where the charity has a present obligation |
||||
| resulting from a past event that will probably result in the transfer offunds to a third |
||||
| party and the amount due to settle the obligation |
can be measured | or estimated | ||
| reliably. Creditors and provisions are normally recognised at their |
settlement amount |
|||
| after allowing for any trade discounts due. |
||||
| Pension costs | ||||
| The charity contributed to a defined contribution |
pension scheme. | The employer | ||
| contributions made by the charity are treated as |
an expense and are disclosed | in | ||
| note 5to the accounts. | ||||
| Operating leases |
||||
| The charity classifies the lease of its operational | premises as an operating lease. |
|||
| Rental charges are charged on a straight line basis over the term |
ofthe lease. | |||
| k) | Fund accounting | |||
| Funds held by the company are: | ||||
| Unrestricted general funds - these are funds which can be used in accordance |
with | |||
| the charitable objects at the discretion ofthe Council. | ||||
| Unrestricted designated funds - these funds are |
unrestricted funds which the |
|||
| Council have earmarked for a specific purpose to help the charity |
achieve its | |||
| charitable objects. | ||||
| Restricted funds - these are funds that can only |
be used for particular purposes |
|||
| within the charitable objects ofthe company. Restrictions arise when specified |
by the | |||
| donor or when funds are raised for restricted purposes. |
| 2Q22 | 2022 | 2Q22 | |||||
|---|---|---|---|---|---|---|---|
| Unrestrict. | Restricted | Total | |||||
| E | |||||||
| INCOME: | |||||||
| Donations, grants and legacies |
1,045 | 65,183 | 66,228 | ||||
| Income from charitable | activities: | ||||||
| Membership fees |
5,989 | 5,989 | |||||
| Training 8 consultancy |
fees | 21,167 | 21,167 | ||||
| Sales | 270 | 270 | |||||
| Access to work | 9,123 | 9,123 | |||||
| Production of 'Inclusion |
Now' | ||||||
| 36,549 | 36,549 | ||||||
| Investment income (Bank |
interest) | 27 | |||||
| Total Income | 37,621 | 65,183 | 102,804 | ||||
| EXPENDITURE: | |||||||
| Expenditure on charitable |
activities | ||||||
| Capacity building and campaigning |
31,074 | 131,105 | 162,179 | ||||
| Total expenditure | 31,0?4 | 131,105 | 162,179 | ||||
| Net income/(expenditure) | 6,547 | (65,922) | (59,375) | ||||
| Transfers between funds |
0 | 0 | |||||
| Net movement in funds |
6,547 | 65,922 | 59,375 | ||||
| 3 | DONATIONS, GRANTS AND |
LEGACIES | |||||
| Unrestrict. | Restricted | Total 2023 | 2022 | ||||
| E | K | F | |||||
| City Bridge Trust | 55,300 | ||||||
| Centre for Knowledge | 4,000 | ||||||
| Disability Action (NET) | 5,883 | ||||||
| Paul Hamlyn Foundation |
30,000 | 30,000 | |||||
| Network for Social Change | 18,755 | 18,755 | |||||
| Donations | 311 | 311 | 1,045 | ||||
| 19,066 | 30,000 | 49,066 | 66,228 |
| R | THE YEAR ENDED 31STMARCH | 2023 (cont | inued) | |||
|---|---|---|---|---|---|---|
| 4 | TOTAL EXPENDITURE | Staff | Direct 8 | Support | ||
| costs | project costs | costs | 2023 | 2022 | ||
| f. | f. | |||||
| Capacity building |
||||||
| and campaigning | 133,756 | 17,679 | 13,411 | 164,846 | 162,179 | |
| 5 | STAFF COSTS | 2023 | 2022 | |||
| Staff Salaries | 119,224 | 111,188 | ||||
| Social Security Costs | 8,789 | 5,659 | ||||
| Pension Contributions |
3,443 | 3,216 | ||||
| Access to Work | 2,152 | 5,901 | ||||
| Freelance &Agency staff |
||||||
| Volunteer 8 Secretarial expenses |
149 | 860 | ||||
| 133,756 | 126,824 |
| 6 | DIRECT COSTS & | PROJECT COST | S | 2023 | 2022 |
| f. | |||||
| Access Costs | 1,747 | 4,331 | |||
| Staff Training and Expenses |
4,108 | 2,036 | |||
| Events 8 Conferences | 2,934 | 1,416 | |||
| Audit, bookkeeping, | and professional | fees | 5,665 | 5,037 | |
| Training 8 Consultancy |
2,795 | 4,723 | |||
| Marketing 8 Publicity |
429 | 305 | |||
| 17,679 | 17,848 | ||||
| 7 | SUPPORT COSTS | 2023 | 2022 | ||
| Premises Costs | 6,341 | 8,177 | |||
| IT Support | 936 | 2,555 | |||
| Office Equipment | 404 | 1,503 | |||
| Insurance | 338 | 527 | |||
| Post, Printing and Stationery |
2,070 | 1,387 | |||
| Telephone and Fax |
2,520 | 1,205 | |||
| Software and Minor | equipment | 55 | 131 | ||
| Publications and Subscriptions |
204 | 1,392 | |||
| Bank Charges | 103 | 127 | |||
| Depreciation | 238 | 203 | |||
| Amortisation | 203 | 300 | |||
| 13,411 | 17,507 |
| 8 | NET INCOME/(EXPENDITURE) | NET INCOME/(EXPENDITURE) | FOR THE YEAR | 2023 | 2022 |
|---|---|---|---|---|---|
| This is stated | after charging: | ||||
| Independent | examiner's fees: |
||||
| Independent | examination | 1,750 | 1,680 | ||
| Accountancy | 1,250 | 1,257 | |||
| Staff training | 1,800 | ||||
| Depreciation | and amortisation | 441 | 502 | ||
| 1,691 | 1,759 |
| Taxes Act 198 that these are |
8or section 252 ofthe Taxation of applied to its charitable objects. |
Chargeable Gains Act 1992to th |
e extent | |
|---|---|---|---|---|
| 10 | INTANGIBLE | FIXEDASSETS | Website | |
| Cost | ||||
| 01-Apr-22 and at 31-Mar-23 | 4,578 | |||
| Amortisation | ||||
| 01-Apr-22 | 3,969 | |||
| Charge for the | year | 203 | ||
| 31-Mar-23 | 4,172 | |||
| Net Book Value | ||||
| 31-Mar-23 | 406 | |||
| 31-Mar-22 | 609 | |||
| 11 | TANGIBLE FIXEDASSETS | Office | ||
| Equipment | ||||
| Cost | f. | |||
| 01-Apr-22 | 9,083 | |||
| Additions | 355 | |||
| 31-Mar-23 | 9,438 | |||
| Depreciation | ||||
| 01-Apr-22 | 8,477 | |||
| Charge for the | year | 238 | ||
| 31-Mar-23 | 8,715 | |||
| Net Book Value | ||||
| 31-Mar-23 | 723 | |||
| 31-Mar-22 | 606 | |||
| 2023 | 2022 | |||
| 12 | DEBTORS | |||
| Trade debtors | 4,450 | 3,695 | ||
| Prepayments | 8 accrued income | 3,422 | 2,553 | |
| 7,872 | 6,248 |
| 2Q23 | 2Q22 | ||
|---|---|---|---|
| 13 | CREDITORS | ||
| Other creditors 8 accruals | 7,873 | 7,002 | |
| Deferred income | 18,700 | 30,000 | |
| Other taxation and social security | 2,706 | 1,811 | |
| 29,279 | 38,813 |
| follows: | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||
| E | E | |||||||
| Less than one year | 9,338 | 9,338 | ||||||
| 15 | RESTRICTED RESERVES | |||||||
| Bal 01/04/22 | Income | Expend. | Transfers f |
31/03/2023 | ||||
| Centre for Knowledge | 2,790 | 2,790 | ||||||
| Paul Hamlyn | Foundation | 30,000 | (18,131) | 11,869 | ||||
| DSA Quality | Assurance | Group | 47,136 | 47,136 | ||||
| 49,926 | 30,000 | 65,267 | 14,659 |
| Bal | 01/04/22 | Income | Expend. | Transfers | 31/03/2023 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Designated | Funds | ||||||||||
| Training | and | consulting | 15,673 | 15,673 | |||||||
| Unrestricted | General | Reserve*. | 84,007 | 57,455 | 99,579 | 41,883 | |||||
| 99,680 | 57,455 | 99,579 | 57,556 | ||||||||
| 17 | ANALYSIS | OF NET | ASSETS | BETWEEN FUNDS | |||||||
| General | Designated | Restricted | Total | ||||||||
| Fund | Fund | Funds | Funds | ||||||||
| f | |||||||||||
| Intangible | fixed assets | 406 | 406 | ||||||||
| Tangible | fixed assets | 723 | 723 | ||||||||
| Cash at | bank and | in | hand | 62,161 | 15,673 | 14,659 | 92,493 | ||||
| Other net current | assets/(liabilities) | 21,40? | 21,407 | ||||||||
| 41,883 | 15,673 | 14,659 | 72,215 |