2021-12-31-accounts - Heel And Toe Ltd

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					Page
Trustees' Annual Report (Incorporating		the	Directors' Report)
Independent Auditor's	Report tothe Members				13
Statement of Financial	Activities (Including		Income and Expenditure	Account)	17
Statement ofFinancial	Position				18
Statement ofCash Flows					19
Notes to the Financial	Statements				20
The Following Pages	Do Not Form	Part	ofthe Financial Statements
Detailed Statement of	Financial Activities				36

						2021		2020
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note				f'
Income and endowments
Donations and legacies				5	122,605	155,268	277,873	549,932
Charitable activities				6	176,170		176,170	95,371
Other trading activities				7	230,706		230,706	141,659
Investment income				8	79,442		79,442	51,814
Other income				9	108,559		108,559	361,178
Total income					717,482	155,268	872,750	1,199,954
Expenditure
Expenditure on raising funds:
Costs ofother	trading	activities		10	73,522		73,522	11,239
Expenditure on charitable		activities		11,12	651,764	118,316	770,080	784,574
Total expenditure					725,286	118,316	843,602	795,813
Net income					(7,804)	36,952	29,148	404,141
Other recognised	gains	and	losses
Gains/(losses) on revaluation			of investment
properties					(5,000)		(5,000)	120,000
Net movement In	funds				(12,804)	36,952	24,148	524,141
Reconciliation of	funds
Total funds brought	forward				1,454,304	259,608	1,713,912	1,189,771
Total funds carried forward					1,441,500	296,560	1,738,060	1,713,912

				2021		2020
			Note			E.
Fixed Assets
Tangible fixed assets			17		563,334	563,593
Investments			18		830,000	595,000
					1,393,334	1,158,593
Current Assets
Stocks			19	2,885		2,500
Debtors			20	91,251		120,810
Cash at bank and in hand				848,055		853,395
				942,191		976,705
Creditors: amounts	falling	due within one year	21	64,727		47,110
Net Current Assets					877,464	929,595
Total Assets Less Current		Liabilities			2,270,798	2,088,188
Creditors: amounts	falling	due after more than
one year					532,738	374,276
Net Assets					1,738,060	1,713,912
Funds ofthe Charity
Restricted funds					296,560	259,608
Unrestricted funds					1,441,500	1,454,304
Total charity funds			24		1,738,060	1,713,912

	Year Ended 31 December 2021
		2021	2020
Cash Flows from Operating	Activities
Net income		29,148	404,141
Adjustments for:
Depreciation oftangible fixed	assets	6,211	6,613
Dividends, interest and rents	from investments	(79,397)	(51,767)
Other interest receivable and	similar income	(45)	(47)
Interest payable and similar charges		16,626	15,700
Accrued expenses/(income)		30,565	(8,386)
Changesin:
Stocks		(385)	612
Trade and other debtors		(2,327)	10,419
Trade and other creditors		(1,983)	(749)
Cash generated from operations		(1,587)	376,536
Interest paid		(16,626)	(15,700)
Interest received		45	47
Net cash (used in)/from operating activities		(18,168)	360,883
Cash Flows from Investing	Activities
Dividends, interest and rents	from investments	79,397	51,767
Purchase oftangible assets		(5,952)	(5,485)
Purchases ofother investments		(240,000)
Net cash (used in)/from investing activities		(166,55$)	46,282
Cash Flows from Financing Proceeds from borrowings	Activities	179,383	26,252
Net cash from financing activities		179,383	26,252
Net (Decrease)/increase ln Cash and Cash Equivalents	Cash and Cash Equivalents at Beginning ofYear	(5,340) 853,395	433,417 419,978
Cash and Cash Equivalents	at End ofYear	848,055	353,395

Donations	and Legacies
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
			F	R
Donations
Donations	from parents	915		915
Donations	from businesses	40,382		40,382
Charity of	the Year
Online Pots		4,200		4,200
Public donations		4,417		4,417
Other donations		9,805		9,805
Gift Aid		22,051		22,051

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
				F	R
Grants
Durham County Council	- Covid support		40,835		40,835
Baily Thomas Charitable	Fund			4,941	4,941
County Durham Community		Foundation		4,836	4,836
Barclays Bank
Barbour Foundation				5,000	5,000
Social Investment
Global				39,474	39,474
Sir John Priestman Trust				5,000	5,000
Lord Barnbys Foundation				5,000	5,000
The February Foundation
The Webb Family Charitable		Trust		5,000	5,000
National Lottery Community		Fund		61,790	61,790
Bernard Sunley Foundation
National Lottery Community		Fund - Awards For All		9,179	9,179
David Family Foundation				5,000	5,000
Garfield Weston
Small grants under 85,000				10,048	10,048
			122,605	155,268	277,873
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
					P
Donations
Donations from parents			1,190		1,190
Donations from businesses			80,294		80,294
Charity ofthe Year			11,311		11,311
Online Pots			8,810		8,810
Public donations			6,393		6,393
Other donations			10,947		10,947
Gift Aid			15,335		15,335

					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
	Grants
	Durham County Council - Covid support				35,000		35,000
	Baily Thomas Charitable	Fund
	County Durham Cornrnunity		Foundation
	Barclays Bank				100,000		100,000
	Barbour Foundation
	Social Investment					80,000	80,000
	Global					19,474	19,474
	SirJohn Priestman Trust
	Lord Bambys Foundation
	The February Foundation					4,941	4,941
	The Webb Family Charitable		Trust
	National Lottery Community		Fund			61,568	61,568
	Bernard Sunley Foundation					10,000	10,000
	National Lottery Community		Fund - Awards For All			9,000	9,000
	David Family Foundation
	Garfield Weston					30,000	30,000
	Small grants under E5,000				24,602	41,067	65,669
					293,882	256,050	549,932
6.	Charitable Activities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
						P
	Services provided			176,170	176,170	95,371	95,371
7.	Other Trading Activities
				Unrestricted	TotalFunds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
					R
	Tin collections and bag packs Competition Tickets			9,955	9,955	23,405 1,038	23,405 1,038
	Fundraising events			220,476	220,476	116,458	116,458
	Other fundraising income			275	275	758	758
				230,706	230,706	141,659	141,659
8.	Investment Income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2021	Funds F	2020
	Rental income			79,397	79,397	51,767	51,767
	Bank interest receivable			45	45	47	47
				79,442	79,442	51,814	51,814

9.	Other Inco	me
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					E
	Insurance claim Case settlement Job Retention Scheme Other income				7,830 95,791 4,938	7,830 95,791 4,938	24,184 97,958 236,557 2,479	24,184 97,958 236,557 2,479
					108,559	108,559	361,178	361~178
10.	Costs ofOther Trading		Activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
	Fundraising	costs			73,522	73,522	11,239	11,239
11.	Expenditure on Charitable			Activities	by Fund Type
						Unrestricted	Restricted	TotalFunds
						Funds f	Funds f	2021
	Expenditure	on charitable	activities (see page 37)			649,304	118,316	767,620
	Support costs					2,460		2,460
						651,764	118,316	770,080
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2020
						F		F
	Expenditure	on charitable	activities (see page 37)			586,446	195,668	782,114
	Support costs					2,460		2,460
						588,906	195,668	784,574
12.	Expenditure on Charitable			Activities	by Activity Type
					Activities
					undertaken		Total funds	Total fund
					directly	Support costs	2021	2020
							R
	Expenditure on charitable (see page 37) Governance costs		activities		767,620	2,460	767,620 2,460	782,114 2,460
					767,620	2,460	770,080	784,574

Staff Costs
The total staff costs and	employee	benefits for the reporting	period are analysed as	follows:
			2021	2020
Wages and salaries			480,046	448,530
Social security costs			33,833	36,259
Employer contributions	to pension	plans	35,788	48,607
			549,667	533,396

The average head count	The average head count	of employees	of employees	during the year was 24 (2020:22).The	average	number
offull-time	equivalent employees		during	the year is anaiysed as follows:
				2021		2020
				No.		No,
Number of	fundraising staff				2	2
Number of	administration	staff			2	2
Number of	management	staff			1	1
Number of	clinical staff				19	17
					24	22

Tangible Fixed Assets	Year Ended 31	December 2	021
		Fixtures,		Therapy &
	Freehold	Fittings &	Computer	Sensory
	property	Equipment	Equipment	Equipment	Total
		F		F
Cost
At 1 January 2021	787,612	36,109	46,619	42,817	913,157
Additions		4,410	1,542		5,952
At 31 December 2021	787,612	40,519	48,161	42,817	919,109
Depreciation
At 1 January 2021	242,612	28,678	42,962	35,312	349,564
Charge for the year		2,368	2,342	1,501	6,211
At 31 December 2021	242,612	31,046	45,304	36,813	355,775
Carrying amount
At 31 December 2021	545,000	9,473	2,857	6,004	563,335
At 31 December 2020	545,000	7,431	3,657	7,505	563,593

Investments
	Investment
	properties
	F.
Cost or valuation
At 1 January 2021	595,OOO
Additions	240,000
Fair value movements	(5,000)
At 31December 2021	830,000
Impairment
At 1January 2021 and 31 December 2021
Carrying amount
At 31December 2021	830,000
At 31 December 2020	565,000

20.	Debtors		Year Ended 31 December 2021
				2021	2020
	Trade debtors			(2,880)	(3,817)
	Prepayments	and accrued income		81,690	111,542
	Gift Aid debtor			4,877	3,602
	Other debtors			7,564	9,483
				91,251	120,810
21.	Creditors: amounts		falling due within one year
				2021	2020
	Bank loans and overdrafts			44,669	23,748
	Accruals and deferred		income	8,346	9,667
	Social security	and other taxes		9,212	11,195
	Other creditors			2,500	2,500
				64,727	47,110

2021	2020
R
532,738	374,276

Analysis of	Charita	ble Funds
Unrestricted	funds
		At				Gains and	At
		1 Jan 2021	Income	Expenditure	Transfers	losses 31	Dec 2021
		E			E	E	E
General Funds		669,987	717,482	(719,075)	(87,490)		580,904
Capital Fund		1,158,593		(6,211)	245,952	(5,000)	17393,334
Long term
liabilities		(374,276)			(158,462)		(532,738)
		1,454,304	717,482	(725,286)		(5,000)	1,441,500
		At				Gains and	At
		1 Jan 2020	Income	Expenditure	Transfers	losses 31	Dec2020
		E	E		E		E
General Funds		301,049	943,904	(593,532)	18,566		669,987
Capital Fund		1,039,721		(6,613)	5,485	120,000	1,158,593
Long term
liabilities		(350,225)			(24,051)		(374,276)
		990,545	943,904	(600,145)		120,000	1,454,304
Restricted funds
		At				Gains and	At
		1 Jan 2021	Income	Expenditure	Transfers	losses 31	Dec 2021
			E	E	E	E	E
National Lottery
Community	Fund
-Awards For All			9,179				9,179
Smaller building
grants		3,000					3,000
StJames' Place		150,000					150,000
Equipment grants		1,500	408				11908
Vardy Foundation
Clothworkers'
Foundation		40,000					40,000
Global's Make
Some Noise			39,474	(39,474)
National Lottery
Community	Fund		61,789	(46,342)			15,447
Garfield Weston		30,000					30,000
Bernard Sunley		10,000					10,000
Morrisons
Foundation		3,936					3,936

fChibl	Y Fd	ear Ended 31	December 20	21
Analysis oartae	uns	(continuant)
February
Foundation	4,941					4,941
SirJames Knott
Foundation	5,000					5,000
Screwfix
Foundation	5,000					5,000
County Durham
Community
Foundation		4,836				4,836
Hobson Charity	4,981	(4,981)
The Webb Family
Charitable Trust		5,000	(5,000)
David Family
Foundation		5,000	(5,000)
Barbour
Foundation		5,000	(5,000)
John Priestman
Trust		5,000	(5,000)
Baily Thomas
Charitable Fund		4,941				4,941
Lord Bambys
Foundation		5,000	(5,000)
Smaller grants for
video therapy	1,250	7,122				8,372
Smaller grants for
core costs		7,500	(7,500)
	259,608	155,268	(118,3161			296,560
	At				Gains and	At
1 Jan 2020		Income	Expenditure F	Transfers	losses 31 Dec2020 f
National Lottery
Community Fund
-Awards For All		9,000	(9,000)
Smaller building
grants	3,000					3,000
StJames' Place	150,000					150,000
Equipment grants	6,226	3,400	(8,126)			1,500
Vardy Foundation		3,000	(3,000)
Clothworkers'
Foundation	40,000					40,000
Global's Make
Some Noise		19,474	(19,474)
Unltd Social
Enterprise		80,000	(80,000)
National Lottery
Community Fund		61,568	(61,568)
Garfield Weston		30,000				30,000

		Heel and	Toe Ltd
	Notes to	the Financial	Statements	(conanueep
	Year Ended 31		December 2021
Analysis ofCharitable	Funds	(conttnuedj
Bernard Sunley		10,000					10,000
Morrisons
Foundation		3,936					3,936
February
Foundation		4,941					4,941
SirJames Knott
Foundation		5,000					5,000
Screwfix
Foundation		5,000					5,000
James Tudor
Foundation		5,000	(5,000)
County Durham
Community
Foundation		5,000	(5,000)
Hobson Charity		4',981					4,981
Smaller grants for
video therapy		5,750	(4,500)		—	—	1,250
	199,226	256,050	(195,668)		—	—	259,608

Analysis of Net A	sse	ts Between Funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds f	2021
Tangible fixed assets Investments Current assets Creditors less than 1 year Creditors greater than 1 year			563,334 830,000 645,631 (64,727) (532,738)	296,560	563,334 830,000 942,191 (64,727) (532,738)
Net assets			1,441,500	206,560	1,736,060
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
					f
Tangible fixed assets Investments			563,593 595,000		563,593 595,000
Current assets			717,097	259,608	976,705
Creditors less than	1	year	(47,110)		(47,110)
Creditors greater than		1 year	(374,276)		(374,276)
Net assets			1,454,304	259,608	1,713,912
Analysis ofChanges		ln Net Debt
					At
			At 1 Jan 2021	Cash flows	31Dec 2021
Cash at bank and	in hand		853,395	(5,340)	848,055
Debt due within one year			(23,748)	(20,921)	(44,669)
Debt due after one	year		(374,276)	(158,462)	(532,738)
			455,371	(164,723)	270,648

			2021	2020
				P
Income and endowments
Donations and legacies
Donations from parents			915	1,190
Donations from businesses			40,382	80,294
Charity ofthe Year				11,311
Online Pots			4,200	8,810
Public donations			4,417	6,393
Other donations			9,805	10,947
Gift Aid			22,051	15,335
Durham County Council - Covid support			40,835	35,000
Baily Thomas Charitable	Fund		4,941
County Durham Community		Foundation	4,836
Barclays Bank				100,000
Barbour Foundation			5,000
Social Investment				80,000
Global			39,474	19,474
SirJohn Priestman Trust			5,000
Lord Bambys Foundation			5,000
The February Foundation				4,941
The Webb Family Charitable		Trust	5,000
National Lottery Community		Fund	61,790	61,568
Bernard Sunley Foundation				10,000
National Lottery Community		Fund - Awards For All	9,179	9,000
David Family Foundation			5,000
Garfield Weston				30,000
Small grants under R5,000			10,048	65,669
			277,873	549,932
Charitable activities
Services provided			176,170	95,371
Other trading activities
Tin collections and bag packs			9,955	23,405
Competition Tickets				1,038
Fundraising events			220,476	116,458
Other fundraising income			275	758
			230,706	141,659
Investment income
Rental income			79,397	51,767
Bank interest receivable			45	47
			79,442	51,814

			Det	ailed Statement of Financial Acti Year Ended 31 December	vities (continuedj 2021
					2021	2020
					R	E
Other income
Insurance claim						24,164
Case settlement					7,830	97,958
Job Retention	Scheme				95,791	236,557
Other income					4,938	2,479
					108,559	361,178
Total income					872,750	1,199,954
Expenditure
Costs ofother trading			activities
Event costs					5s,aao	6,659
Ball costs					14,532	360
Other fundraising		costs				2,220
					73,522	11,239
Expenditure on charitable				activities
Wages					480,046	448,530
NIC					33,833	36,259
Pension					35,788	48,607
Insurance					20,261	19,907
Other premises costs					23,124	42,110
Professional fees					65,043	71,794
Telephone					5,470	8,785
Stationery, postage and			other once costs		26,962	36,249
Depreciation					6,211	6,613
Loan interest					16,626	15,700
Maintenance,	consumables			and miscellaneous	2s',7a1	26,812
Marketing and	printing				5,548	897
Staff expenses					22,377	22,311
					770,080	764,574
Total expenditure					843,602	795,813
Net income					29,148	404,141