2022-12-31-accounts - Heel And Toe Ltd

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

					Page
Trustees' Annual Report (Incorporating		the	Directors' Report)
Independent Auditor's	Report to the Members
Statement ofFinancial	Activities (Including		Income and Expenditure	Account)	17
Statement of Financial	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				38

						2022		2021
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note	6		8	6
Income and endowments
Donations and legacies				5	144,321	36,000	180,321	277,873
Charitable activities				6	199,995		199,995	176,170
Other trading activities				7	420,173		420,173	230,706
Investment income				8	60,794		60,794	79,442
Other income				9	3,089		3,089	108,559
Total income					828,372	36,000	864,372	872,750
Expenditure
Expenditure on raising funds:
Costs ofother	trading	activities		10	99,828		99,828	73,522
Expenditure on charitable		activities		11,12	774,968	34,819	809,787	770,080
Total expenditure					874,796	34,819	909,615	843,602
Net gains on investments				13	1,000		1,000
Net (expenditure)/income					(45,424)	1,181	(44,243)	29,148
Transfers between	funds				257,741	(257,741)
Other recognised	gains	and	losses
Gains/(losses) on revaluation			of investment
properties								(5,000)
Net movement in	funds				212,317	(256,560)	(44,243)	24,148
Reconciliation of	funds
Total funds brought	forward				1,441,500	296,560	1,738,060	1,713,912
Total funds carried forward					1,653,817	40,000	1,693,817	1,738,060

			Note	f		2021 E
Fixed Assets
Tangible fixed assets			19		821,280	563,334
Investments			20		580,000	830,000
					1,401,280	1,393,334
Current Assets
Stocks			21	2,000		2,885
Debtors			22	26,922		91,251
Cash at bank and in hand				690,504		848,055
				719,426		942,191
Creditors: amounts	falling	due within one year	23	69,596		64,727
Net Current Assets					649,830	877,464
Total Assets Less Current		Liabilities			2,051,110	2,270,798
Creditors: amounts	falling	due after more than
one year			24		357,293	532,738
Net Assets					1,693,817	1,738,060
Funds ofthe Charity
Restricted funds					40,000	296,560
Unrestricted funds					1,653,817	1,441,500
Total charity funds			26		1,693,817	1,738,060

	Year Ended 31 December 20	22
		2022	2021
		8	8
Cash Flows from Operating	Activities
Net (expenditure)/income		(44,243)	29,148
Adjustments for:
Depreciation oftangible fixed	assets	5,438	6,211
Net gains on investments		(1,000)
Dividends, interest and rents	from investments	(60,615)	(79,397)
Other interest receivable and	similar income	(179)	(45)
Interest payable and similar charges		18,542	16,626
Accrued expenses		45,130	30,565
Changes/n:
Stocks		885	(385)
Trade and other debtors		13,253	(2,327)
Trade and other creditors		10,427	(1,983)
Cash generated from operations		(12,362)	(1,587)
Interest paid		(18,542)	(16,626)
Interest received		179	45
Net cash used in operating activities		(30,725)	(18,168)
Cash Flows from Investing	Activities
Dividends, interest and rents	from investments	79,137	79,397
Purchase oftangible assets		(263,384)	(5,952)
Purchases ofother investments			(240,000)
Proceeds from sale ofother	investments	252,000
Net cash from/(used in) investing activities		67,753	(166,555)
Cash Flows from Financing	Activities
Proceeds from borrowings			179,383
Repayments of borrowings		(193,579)
Net cash (used in)/from financing activities		(193,579)	179,383
Net Decrease in Cash and	Cash Equivalents	(156,551)	(5,340)
Cash and Cash Equivalents	at Beginning ofYear	848,055	853,395
Cash and Cash Equivalents	at End ofYear	691,504	848,055

Donations	and Legacies
		Unrestricted	Restricted	Total Funds
		Funds	Funds f	2022
Donations
Donations	from parents	2,045		2,045
Donations	from businesses	69,020		69,020
Online Pots		10,350		10,350
Public donations		2,933		2,933
Other donations		3,477		3,477
GiR Aid		18,778		18,778

Donations and	Legacies (corrrrnuerr)	Legacies (corrrrnuerr)	Legacies (corrrrnuerr)
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
					F	f
Grants
Durham County	Council		- Covid support
The William Leech		Foundation			5,000		5,000
SirJames Knott Foundation					5,000		5,000
The Catherine	Cookson		Charitable	Trust		5,000	5,000
James Tudor Trust						5,000	5,000
Beatrice Lang						5,000	5,000
Sir John Priestman		Trust				5,000	5,000
The Edward Gostling Trust						15,000	15,000
1989Willan Charitable			Trust		5,000		5,000
Small grants under		f5,000			22,718	1,000	23,718
					144,321	36,000	180,321
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
					8	6	8
Donations
Donations from	parents				915		915
Donations from	businesses				40,382		40,382
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 f	Funds f	2021 f
Grants
Durham County Council	- Covid support			40,835		40,835
Baily Thomas Charitable	Fund				4,941	4,941
County Durham Community Barbour Foundation		Foundation			4,836 5,000	4,836 5,000
Global					39,474	39,474
SirJohn Priestman Trust					5,000	5,000
Lord Barnbys Foundation					5,000	5,000
The Webb Family Charitable		Trust			5,000	5,000
National Lottery Community		Fund			61,790	61,790
National Lottery Community		Fund - Awards	For All		9,179	9,179
David Family Foundation					5,000	5,000
Small grants under F5,000					10,048	10,048
				122,605	155,268	277,873
Charitable Activities
		Unrestricted		Total Funds	Unrestricted	Total Funds
			Funds f	2022 f	Funds f	2021 f
Hydrotherapy Speech &language Physiotherapy Occupational Therapy Other services			86,037 35,395 60,508 14,146 3,909	86,037 35,395 60,508 14,146 3,909	72,833 29,802 50,827 18,516 4,192	72,833 29,802 50,827 18,516 4,192
			199,995	199,995	176,170	176,170

Other Trading A
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds F	2022 f	Funds f	2021 f
Tin collections and bag packs Chadty Ball Other fundraising events	12,739 66,376 182,872	12,739 66,376 182,872	9,955 42,799 99,712	9,955 42,799 99,712
Great North Run	65,664	65,664	64,053	64,053
Brick Services Ball	50,508	50,508	14,187	14,187
Bradley Hall	42,014	42,014
	420,173	420,173	230,706	230,706

8.	Investment		Income
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds f	2022	Funds F	2021
	Rental income					60,615	60,615	79,397	79,397
	Bank interest		receivable			179	179	45	45
						60,794	60,794	79,442	79,442
9.	Other Income
						Unrestricted	TotalFunds	Unrestricted	Total Funds
						Funds	2022	Funds	2021
						6	6	F
	Case settlement							7,830	7,830
	Job Retention		Scheme					95,791	95,791
	Other income					3,089	3,089	4,938	4,936
						3,089	3,089	108,559	108,559
10.	Costs ofOther Trading			Activities
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2022	Funds	2021
						6	6	6	F
	Fundraising	costs				99,828	99,828	73,522	73,522
11.	Expenditure		on Charitable		Activities	by Fund Type
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2022
									6
	Expenditure		on charitable	activities (see page 40)			772,388	34,819	807,207
	Supportcosts						2,580		2,580
							774,968	34,819	809,787
							Unrestricted	Restricted	Total Funds
							Funds f	Funds 6	2021 F
	Expenditure		on charitable	activities (see page 40)			649,304	118,316	767,620
	Support costs						2,460		2,460
							651,764	118,316	770,080

									Activities	Activities
									undertaken				Total funds		Total		funds
										directly	Support costs			2022			2021
												8		6			E
	Expenditure	on charitable				activities
	(see page 40)								807,207					807,207		767,620
	Governance	costs										2,580		2,580			2,460
									807,207			2,580		809,787		770,080
13.	Net Gains on		Investments
									Unrestricted		Total	Funds	Unrestricted		Total Funds
										Funds		2022		Funds			2021
										6				8			8
	Gains/(losses)		on investment				property			1,000		1,000
14.	Net (Expenditure)/income
	Net (expenditure)/income					is stated		after	charging/(crediting):
														2022 8			2021 f
	Depreciation	oftangible			fixed		assets							5,438			6,211
15.	Auditors Remuneration
														2022 6			2021 f
	Fees payable		for the audit			ofthe financial statements								2,580			2,460
16.	Staff Costs
	The total staff		costs and		employee			benefits for the reporting				period are analysed as			follows:
														2022			2021
														6
	Wages and	salaries												534,699		480,046
	Social security		costs											41,060		33,833
	Employer contributions				to	pension		plans						27,873		35,788
														603,632		549,667
	The average		head count			of employees			during	the year was		25 (2021:		24). The average		number
	offull-time	equivalent		employees				during	the year is analysed			as follows:
														2022			2021
														No.		No.
	Number of	fundraising		staff										2			2
	Number of	administration				staff								2			2
	Number of	management			staff									1			1
	Number of	clinical staff												20			19
														25			24

Tangible Fixed Assets
		Fixtures,		Therapy &
	Freehold	Fittings &	Computer	Sensory
	property	Equipment	Equipment	Equipment	Total
	6	6	6	6	6
Cost
At 1 January 2022	787,612	40,519	48,161	42,817	919,109
Additions	263,384				263,384
At 31 December 2022	1,050,996	40,519	48,161	42,817	1,182,493
Depreciation
At 1 January 2022	242,612	31,046	45,304	36,813	355,775
Charge for the year		1,895	2,342	1,201	5,438
At 31December 2022	242,612	32,941	47,646	38,014	361,213
Carrying amount
At 31December 2022	808,384	7,578	515	4,803	821,280
At 31 December 2021	545,000	9,473	2,857	6,004	563,334

Investments
	Investment
	properties
	6
Cost orvaluation
At 1 January 2022	830,000
Additions
Disposals	(251,000)
Fair value movements	1,000
At 31December 2022	580,000
Impairment
At 1 January 2022 and 31 December 2022
Carrying amount
At 31 December 2022	580,000
At 31 December 2021	830,000
All investments shown above are held at valuation.
Investment properties

21.	Investments c Stocks	omprise investment properties in Sherbur	n, Gateshead, Wallsend and Al	nwick.
			2022	2021
				f
	Merchandise	stock	2,000	2,885
22.	Debtors
			2022	2021
			6
	Trade debtors		14,719	(2,880)
	Prepayments	and accrued income	8,144	81,690
	Gift Aid debtor		4,059	4,877
	Other debtors			7,564
			26,922	91,251

Creditors: amounts f	alling due within one year
		2022	2021
		6	6
Bank loans and overdrafts		45,057	44,669
Accruals and deferred	income	2,400	8,346
Social security and other taxes		19,639	9,212
Other creditors		2,500	2,500
		69,596	64,727

2022	2021
6	6
357,293	532,738

			At					Gains and	At
		1	Jan 2022 f	Income f		Expenditure E	Transfers E	losses 31 f	Dec 2022 f
General Funds			580,904	828,372		(869,358)	80,722		620,640
Capital Fund		1 393334				(5,438)	(355,719)	1,000	1,033,177
Long term
liabilities			(532,738)				532,738
		1,441,500		828,372		(874,796)	257,741	1,000	1,653,817
			At					Gains and	At
		1	Jan 2021	Income		Expenditure	Transfers	losses 31	Dec 2021
						F			6
General Funds			669,987	717,482		(719,075)	(87,490)		580,904
Capital Fund		1,158,593				(6,211)	245,952	(5,000)	1,393,334
Long term
liabilities			(374,276)				(158,462)	—	(532,738)
		1,454,304		717,482		(725,286)		(5,000)	1,441,500
The capital	fund is	the value ofassets			held offset by loans		held with security against those
assets.
Restricted	funds
			At					Gains and	At
		1	Jan 2022	Income		Expenditure	Transfers	losses 31	Dec 2022
						5	5	5	6
National Lottery
Community	Fund
-Awards For All			9,179				(9,179)
Smaller building
grants			3,000				(3,000)
St James'	Place		150,000				(150,000)
Equipment	grants		1,908				(1,908)
Clothworkers'
Foundation			40,000						40,000
National Lottery
Community	Fund		15,447			(15,447)
Garfield Weston			30,000				(30,000)
Bernard Sunley			10,000				(10,000)
Morrisons
Foundation			3,936				(3,936)
February
Foundation			4,941				(4,941)

Sir James Knott
Foundation	5,000			(5,000)
Screwfix
Foundation	5,000			(5,000)
County Durham
Community
Foundation	4,836			(4,836)
Baily Thomas
Charitable Fund	4,941			(4,941)
Beatrice Lang		5,000		(5,000)
James Tudor
Trust		5,000	(5,000)
The Catherine
Cookson
Charitable Trust		5,000		(5,000)
John Priestman
Trust		5,000	(5,000)
Grace Trust		1,000	(1,000)
The Edward
Gostling Trust		15,000		(15,000)
Smaller grants for
video therapy	8,372		(8,372)
	296,560	36,000	(34,819)	(257,741)		40,000
	At				Gains and	At
	1 Jan 2021	Income	Expenditure	Transfers	losses 31 Dec 2021
	6	6		6	6	6
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				1,908
Clothworkers'
Foundation	40,000					40,000

	Y	ear Ended 31	December 2022
Analysis of Charitable	Funds	(conunuee
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
Febmary
Foundation	4,941			4,941
Sir James 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
Chadtable 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 Barnbys
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	(118,316)	296,560

Analysis of Net A	sse	ts Between Funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			5	E	6
Tangible fixed assets			821,280		821,280
Investments			580,000		580,000
Current assets			679,426	40,000	719,426
Creditors less than	1 year		(69,596)		(69,596)
Creditors greater than		1 year	(357,293)		(357,293)
Net assets			1,653,817	40,000	1,693,817
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021 f
Tangible fixed assets			563,334		563,334
investments			830,000		830,000
Current assets			645,631	296,560	942,191
Creditors less than	1	year	(64,727)		(64,727)
Creditors greater than		1 year	(532,738)		(532,738)
Net assets			1,441,500	296,560	1,738,060
Analysis ofChanges		in Net Debt
					At
			At 1 Jan 2022 f	Cash flows f	31 Dec 2022 f
Cash at bank and	in hand		848,055	(157,551)	690,504

				2022f	2021 6
Income and endowments
Donations and legacies
Donations from parents				2,045	915
Donations from businesses				69,020	40,382
Online Pots				10,350	4,200
Public donations				2,933	4,417
Other donations				3,477	9,805
GIR Aid				18,778	22,051
Durham County Council - Covid support					40,835
The William Leech Foundation				5,000
SirJames Knott Foundation				5,000
Baily Thomas Charitable Fund					4,941
County Durham Community	Foundation				4,836
The Catherine Cookson Charitable		Trust		5,000
James Tudor Trust				5,000
Barbour Foundation					5,000
Beatrice Lang				5,000
Global					39,474
SirJohn Priestman Trust				5,000	5,000
Lord Barnbys Foundation					5,000
The Edward Gostling Trust				15,000
The Webb Family Charitable	Trust				5,000
National Lottery Community	Fund				61,790
National Lottery Community	Fund - Awards		For A8		9,179
David Family Foundation					5,000
1989Willan Charitable Trust				5,000
Small grants under 65,000				23,718	10,048
				180,321	277,873
Charitable activities
Hydrotherapy				86,037	72,833
Speech & language				35,395	29,802
Physiotherapy				60,508	50,827
Occupational Therapy				14,146	18,516
Other services				3,909	4,192
				199,995	176,170

	Year Ended 31 De	cember 2022
		2022	2021
		6	2
Other trading activities
Tin collections and bag packs		12,739	9,955
Charity Ball		66,376	42,799
Other fundraising	events	182,872	99,712
Great North Run		65,664	64,053
Brick Services Ball		50,508	14,187
Bradley Hall		42,014
		420,173	230,706
Investment income
Rental income		60,615	79,397
Bank interest receivable		179	45
		60,794	79,442
Other income
Case settlement			7,830
Job Retention Scheme			95,791
Other income		3,089	4,938
		3,089	108,559
Total income		864,372	872,750

					Year Ended 31 December	2022
						2022	2021
Expenditure
Costs ofother trading			activities
Event costs						78,586	58,990
Ball costs						21,242	14,532
						99,828	73,522
Expenditure	on charitable			activities
Wages						534,699	480,046
NIC						41,060	33,833
Pension						27,873	35,788
Insurance						17,717	20,261
Other premises		costs				23,416	23,124
Professional fees						29,505	62,583
Telephone						5,285	5,470
Stationery, postage and			other		office costs	36,398	26,962
Depreciation						5,438	6,211
Loan interest						18,542	16,626
Maintenance,		consumables		and miscellaneous		29,533	28,791
Marketing and		pdnting				12,049	5,548
Staff expenses						25,692	22,377
						807,207	767,620
Governance	costs
Governance	costs - audit fees					2,580	2,460
Expenditure	on charitable			activities		809,787	770,080
Total expenditure						909,615	843,602
Net gains on		investments
Gains/(losses)		on investment			property	1,000
Net (expenditure)/income						(44,243)	29,148