2023-06-30-accounts

			pages
Trustees' Annual Report			2to5
Independent Examiner's	Report
Statement of Financial Activities
Summary Income and Expenditure		Account
Balance Sheet
Statement ofCash flows				10
Notes tothe Accounts			11to	18
Detailed Statement of Financial Activities			19to	20

or the year ended 30june 20	23
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2023	2023	2023	2022
	Notes		f	f
Income and endowments
from:
Grants			1,450	1,450	16,489
Investments		47		47	1
Other		35,158		35,158	36,683
Total		35,205	1,450	36,655	53,173
Expenditure on:
Other		47,840	110	47,950	49,091
Total		47,840	110	47,950	49,091
Net gains on investments
Net (expenditure)/income		(12,635)	1,340	(11,295)	4,082
Transfers between funds
Net (expenditure)/income before other gains/(lasses)		(12,635)	1340	(11295)	4,082
Other gains and losses
Net movement in funds		(12,635)	1,340	(11,295)	4,082
Reconciliation offunds:
Total funds brought forward		31,310	27,257	58,567	54,485
Total funds carried forward		18,67S	28,597	47,272	58,567

			2023	2022
			f.	f
Income			36,608	53,172
Interest and	investment income		47
Gross income for		the year	36,655	53,173
Expenditure			43,832	44,748
Depreciation	and	charges for
impairment	offixed assets		4,118	4,343
Total expenditure		for the year	47,950	49,091
Net (expenditure)		fincome before tax
forthe year			(11,295)	4,082
Net (expenditure		)/income forthe year	(11,295)	4,082

East End Develop Balance Sheet at 30June 2023	ment Trust Limited	ment Trust Limited
Company No.	05151617		Notes	2023	2022
				f	f
Fixed assets
Tangible assets			10	12,353	13,027
				12,353	13,027
Current assets
Debtors				215	444
Cash at bank and		in hand		39,487	46,447
				39,702	46,891
Creditors: Amount	falling due within one year			(4,783)	(1,351)
Net current assets				34,919	45,540
Total assets less current liabilities				47,272	58,567
Net assets excluding		pension asset or liability		47,272	58,567
Total net assets				47,272	58,567
The funds ofthe charity
Restricted funds			13
Restricted income		funds		28,597	27,257
				28,597	27,257
Unrestricted funds			13
General funds				18,675	31,310
				18,675	31,310
Reserves			13
Total funds				47,272	58,567

ast End Development Trust Umited tatement ofCash flows or the year ended 30June 2023
	2023	2022
	f	f
Cash flows from operating activities Net (expenditure)/income per Statement of Financiai Activities	(11,295)	4,082
Adjustments for: Depreciation ofproperty, plant and equipment Dividends, interest and rents from investments	4,118 (35,205)	4,343 (36,683)
Decrease in trade and other receivables	229	436
Increase in trade and other payables	3,432	2
Net cash used in operating activities	(38,721)	(27,820)
Cash flows from investing activities
Payments for property, plant and equipment Dividends, interest and rents from investments	(3,444) 35,205	(16,466) 36,683
Net cash from investing activities	31,761	20,217
Net cash from financing activities
Net decrease in cash and cash equivalents	(6,960)	(7,603)
Cash and cash equivalents atthe beginning ofthe year	46,447	54,050
Cash and cash equivalents atthe end of the year	39,487	46,447
Components ofcash and cash equivalents Cash and bank balances	39,487	46,447
	39,487	46,447

last year and no chan	last year and no chan	last year and no chan	ges have been made to accounts for previous years.
Fund accounting
Unrestricted		funds	These are available for use at the discretion ofthe trustees in furtherance						of	the
			general objects ofthe charity.
Designated		funds	These are unrestricted funds earmarked by the trustees		for particular		purposes.
Revaluation		funds	These are unrestricted funds which include a revaluation			reserve representing					the
			restatement ofinvestment assets at their market values.
Restricted	funds		These are available for use subject to restrictions imposed			by the donor		or	through
			terms ofan appeal.
Income
Recognition		of	Income is included in the Statement of Financial Activities			(SoFA) when	the		charity
income			becomes entitled to, and virtually certain to receive, the		income and the			amount of
			the income can be measured with sufficient reliability.
income with		related	Where income has related expenditure the income and		related expenditure					is
expenditure			reported gross in the SoFA.
Donations	and		Voluntary income received by way ofgrants, donations	and gifts is included					in		the
legacies			the SoFA when receivable and only when the Charity has			unconditional
			entitlement to the income.
Tax reclaims		on	Income from tax reclaims is included in the SoFAat the	same time as the
donations	and gifts		gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit tothe Charity is reasonably quantifiable,			measurable		and
			material.
Volunteer	help		The value ofany volunteer help received is not included		in the accounts.
Investment		income	This is included in the accounts when receivable,
Gains/(losses) on			This includes any gain or loss resulting from revaluing investments to market							value
revaluation		offixed	at the end ofthe year.
assets
Gains/(losses) on			This includes any gain or loss on the sale ofinvestments.
investment	assets

Recognition		of	Expenditure is recognised on an accruals basis. Expenditure includes any VAT which	Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
expenditure			cannot be fully recovered, and is reported as part ofthe expenditure to which it
			relates.
Expenditure		on	These comprise the costs associated with attracting voluntary	income, fundraising
raising funds			trading costs and investment management costs.
Expenditure		on	These comprise the costs incurred by the Charity in the delivery of its activities and
charitable	activities		services in the furtherance of its objects, including the making	of grants and
			governance costs.
Grants payable			All grant expenditure is accounted for on an actual paid basis	plus an accrual for
			grants that have been approved by the trustees at the end of	the year but not yet
			paId.
Governance		costs	These include those costs associated with meeting the constitutional and statutory
			requirements ofthe Charity, including any audit/independent	examination fees,
			costs linked to the strategic management ofthe Charity, together with a share of
			other administration costs.
Other expenditure			These are support costs not allocated to a particular activity.

					Unrestricted	Restricted
					funds	funds	Tota Ifunds
					2022	2022	2022
Income and endowments			from:
	Donations and Other	legacies			34,793	16,4S9 1,890	16,489 36,683
Total					34,793	18,379	53,172
Expenditure on:
	Other				44,388	4702	49,090
Total					44,388	4,702	49,090
Net	income				(9,595)	13,677	4,082
Net	income before	other			(9,595)	13,677	4,082
gains/(losses)
Other gains and losses:
Net	movement in funds				(9,595)	13,677	4,082
Reconciliation offunds:
Total funds brought		forward			40,905	13,580	54,485
Total funds carried		forward			31,310	27,257	58,567
4	Income from donations			and legacies
					Restricted	Total	Total
						2023	2022
	Plymouth City Council				1,450	1,450	20,000
	Awards for All						(3,511)
					1,450	1,450	16,489
5	income from investments
					Unrestricted	Total	Total
						2023	2022
	Interest Received				47	47
					47	47

						Unrestricted		Total	Total
								2023	2022
	Renta I income					21,446		21,446	26,347
	Venue Hire					9,312:		9,312	5,184
	Elder Tree					4,400		4,400	4,600
	Covid-19 Grants and
	Coronavirus	Job Retention							552
	Scheme
						35,158		35,158	36,683
7	Other expenditure
					Unrestricted	Restricted		Total	Total
								2023	2022
	Employee costs				27,798			27,798	25,006
	Premises costs				6,513			6,513	12,282
	Amortisation,	depreciation,
	impairment,	profit/loss	on		4,118			4,118	4,343
	disposa loffixed assets
	General administrative		costs		5,069	110		5,179	6,139
	Legal and professional		costs		4,342			4,342	1,321
					47,840	110	.	47;950	49,091
8	Net (expenditure)/income			before transfers
						2023			2022
	This is stated	after charging:				f			f
	Depreciation	ofowned	fixed assets			4,2,18			4,343
9	Staffcosts
						2023			2022
	Salaries and	wages				27,798			25,006
						27,798			25,006

			Fixtures &	Total
			Fittings
	Cost or revaluation
	At 1July 2022		64,188	64,188
	Additions		3,444	3,444
	At 30June 2023		67,632	67,632
	Depreciation and
	impairment
	At 1July 2022		51,161	51,161
	Depreciation charge for the		4,118	4,118
	year
	At 30June 2023		55,279	55,279
	Net book values
	At 30June 2023		12,353	12,353
	At30June 2022		13,027	13,027
11	Debtors
		2023		2022
		E
	Trade debtors	215		(342)
	Prepayments and accrued income			786
		215
12	Creditors:
	amounts failing due within one year
		2023		2022
	Trade creditors	(100)		(109)
	Other creditors	3,623		556
	Accruals	870		904
	Deferred income	390
		4,783		1,351

Moveme	nt	in funds
				Incoming
				resources
				(including		Resources	At 30June
				other		expended	2023
			At 1July	gains/losses
			2022		)
Restricted funds:
Restricted income funds:
Virginia	House		2,060				2,060
Awards for		All	3,875				3,875
Plymouth	City Council		15,997	1,450		(110)	17,337
CAF			5,324				5,324
Total			27,257	1,450		(110)	28,597
Unrestricted		funds:
General	funds		31,310	35,205		(47,840)	18,675
Total funds			58,567	36,655		(47,950)	47,272

14	Virginia House Awards for All Plymouth City Council CAF Analysis ofnet assets between funds
		Unrestricted	Restricted
				Total
		funds	funds
		f	f	f
	Fixed assets	3,092	9,262	12,354
	Net current assets	38,542	(3,623)	34,919
		41,634	5,639	47,273
15	Reconciliation ofnet debt
		At 1July		At 30June
		2022	Cash Rows	2023
		f	f	f
	Cash and cash equivalents	46,447	(6,960)	39,487
		46,447	(6,960)	39,487
	Net debt	46,447	(6,960)	39,487

				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
				2023	2023	2023	2022
				E		f	E
Income and endowments			from:
Grants
Plymouth City Council					1,450	1,450	20,000
Awards for All							(3,511)
					1,450	1,450	16,489
investments
Interest Received				47		47
				47		47
Other
Rental Income				21,446		21,446	26,347
Venue Hire				9,312		9,312	5,184
Elder Tree				4,400		4,400	4,600
Covid-19 Grants and Coronavirus							552
Job Retention Scheme
				35,158		35,158	36,683
Total income and endowments				35,205	1,450	36,655	53,173
Expenditure on:
Employee costs
Salaries/wages				27,798		27,798	25,006
				27,798		27,798	25,006
Premises costs
Rates				387		387	2,185
Light, heat and power				2,898		2,898	1,543
Premises cleaning				978		978	633
Premises repairs	and			2,250		2,250	7,921
maintenance
				6,513		6,513	12,282
Genera I administra	tive		costs,
including depreciation			and
amortisation
Depreciation ofFixtures 5				4,118		4,118	4,343
Fittings
Bank charges				88		88	84
Tea, coffee and biscuits				349		349	288
General insura nces				1,936		1,936	2,469
Software, ITsupport		and related				126	766
costs
Stationery, postage and printing				430		430	550
Subscriptions				365		365	35
Sundry expenses				988	110	1,098	1,177

st End Development Trust Limited Detailed Statement of Financial Activities	st End Development Trust Limited Detailed Statement of Financial Activities
Telephone, fax and broadband		787		787	770
		9,187	110	9,297	10,482
Legal and professional	costs
Accountancy and bookkeeping		1,352		1,352	1,321
Other legal and professional		2,990		2,990
costs
		4,342		4,342	1,321
Total ofexpenditure of	other costs	47,840	110	47,950	49,091
Total expenditure		47,840	110	47,950	49,091
Net gains on investments
Net (expenditure)/income		(12,635)	1,340	(11,295)	4,082
Net (expenditure)/Income other gains/(losses)	before	(12,635)	1,340	(11,295)	4,082
Other Gains
Net movement in funds		(12,635)	1,340	(11,295)	4,082
Reconciliation offunds:
Total funds brought forward		31,310	27,257	58,567	54,485
Total funds carried forward		18,675	28,597	47,272	58,567