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2022-03-31-accounts

Page
Reference and administrative details ofthe charity, its trustees and advisers 1-2
Chairman's'statement
Trustees' report 4-11
Independent
examiner's
report
12-13
Statement offinancial activities {incorporating income and expenditure account) 14
Balance sheet
Notes to the financial statements 16-29

Designated Restricted Unrestricted Total Tofai
funds funds funds funds funds
2022 , 2022 2022 2022 2021
Note F E
INCOME AND ENDOWMENTS
FROM.'
Donations
and legacies
Charitable
activities
2
3
1,242
239,920
2,258
46,/94
3,500
286,/14
7,806
357,019
Fundraising
income
4 16,635 16,635 '/2, 522
Other income 5,856 5,866 601
TOTAL INCOME AND
ENDOWMENTS 24'i,162 71,542 312,704 377,948
EXPENDITURE ON:
Raising funds 9,070 9,070 3,071
Charitable
activities:
'
Goveinance costs 17,537 2,630 ' 20,167 2'/,339
Other charitable
activities
251,979 56,657 308,636 342,675
TOTAL.EXPENDITURE 269,516 68,367 337,873 367,085
NET INCOME /
{EXPENDITURE) BEFORE
TRANSFERS (28,354) 3,185 (25,169) 10,863
Transfers between Funds 4,678 27,9)0 (32,)4S)
NET INCOME j
(EXPENDITURE) BEFORE
, OTHER RECOGNISED '
GAINS AND LOSSES 4,678 (384) (29,463) (25,169) 10,863
Gains on disposals offixed
assets 420
NET MOVEINENT
IN FUNDS
4,678 (384) (29,463) (25,169) 11,283.
RECONCILIATION OF FUNDS:
Total funds brought forward 31)132 157,490 104,132 2S2,754 281,471
TOTAL FUNDS CARRIED 35,810 157,106 74,669 . 267,586 292,754
FORWARD

BALANCE SHEET BALANCE SHEET
AS AT 31 MARCH 2022
2022 2021
Note
FIXEDASSETS
Tangible assets 9 718,866 738,989
Investments 10 100 100
718,966 737,089
CURRENT ASSETS
Debtor's 10,700 ' 2,393
Cash at bank and in hand 97,632 112,807
108,'332 115,200
CREDITORS: amounts falling due wfthin
one year .12 (53,357) (29,905)
a
NET CURRENT ASSETS 64,975 85,295
TOTAL ASSETS LESS CURRENT LIABILITIES 773,941 822,384
CREDITORS; amounts falling due after
more than one year (606,366) . I'529,630)
NET ASSETS ' 267,585 292,754
CHARITY FUNDS
Designated
funds
14 36,810 31132
Restricted funds 14 167,106 157,490
Unresfricted
funds
. 14 74,669 104,132
TOTAL FUNDS 267,686 292,754

FUNDRAISING FUNDRAISING FUNDRAISING INCOME INCOME
Designated Restricted Unrestricted Total Total
funds funds funds funds funds
2022 2022 2022 2022 2021
Catering income 16,635 16,635 12,522
16,635 16,635 12,522
Total 2021 12,522 12,522
GOVERNANCE COSTS
Designated Restricted Unrestricted Total Total
funds funds funds funds funds
2022 2022 2022 2022 2021
Accountancy fees 1)327 I 327 637
Legal and professional fees 1,273 'I 273 3,136
Bank and credit card
charges 30 30 30
Depreciation on property 17,537 17,537 17,536
17,537 2,630 20,167 21,339

ANALYSIS OF EX PENDITU RE BYEXPEN DITU RE TYPE
Staff costs Dept
'
eciation Other costs Total Total
2022 2022 2022 2022 2021
F.
Costs ofgenerating catering
income 9,070 9,070 ' 3,07'l
Costs of raising funds 9,070 9,070 3,071
Charitable activities 213,632 586 94,418 308)636 '3)f2,675
Expenditure on governance 17,537 2,630 20,167 21,339
213,632 18,123 'I06,118 337,873 367,085
Total 2021 187,333 18,386 161,.366, 367,085

ANALYSIS OF CHARITABLE ACTIYITES
2022 2021
YI/ages and salaries 194,925 172,783
Employers
Ni
9,050 6,877
Pension posts 9,667 7,673
Depreciation 686 850
Staff training costs 1,716 '/,819
Staff travel costs 743 279
Project costs 18,325 93,334
Board and volunteer costs 2,497 583
OfAce utility costs 10,260 10,626
. ITcosts 12,826 10,432
Office admln costs 3)76'I 3,065
Building costs 22,076 15,816
Equipment costs 10,600 15,121
Promotional
costs
1'I,616 3,417
Total .308,636 342,675

2022 2021
E
Depreciation oftangible fixed assets:
-owned
by the charity
18,123 18,386
Accountancy fees 1,327 637

The average number ofpersons employed
by the char
ity during the year was as follows:
2022 2021
No. No.
Chief Executive Officer 1
Finance and Administration 1
Community Project Workers 5 4
Catering Staff 3 2
10

TANGIBLE FIXEDASSETS
Fixtures & Computer
Property fittings equipment Total
Cost
At I April 2021 and 31 March 2022 876,826 55,727 . 23,184 ' 955,737
Depreciation
At 1 ApriI 2021
Charge for the year'
141,489
17,537
. 54,075
586
23,'l84 218,74&
'I8,123
At 31 March 2022 159,026 54)661 23,184 236,871
Net book value
At 3'I March 2022 717,800 1,066 ?18,866
Af31March 2021 735,337 1,662 736,989

Name Name Holding
Community
Cogs Limited
100%
The aggregate ofthe share capital
ended on that date for the subsidiary
and reserves
undertakings
as at 31 March 2022 and ofthe profit orloss for the year
were as follows:
Aggregate of
Name share capital
and reserves
Profit/(toss)
Community
Cogs Limited
DEBTORS
2022 2021
Invoiced debtors
Other debtors
1,110
4,309
893
Prepayments
and accrued income
6,281 1,500
10,700 2,393
12. CREDITORS: Amounts falling due within one year
2022 2021
f.
Other creditors
Deferred income
Accruals
2,632
39,117
11,708
2,532
22,133
5,240
63,357 29,905

Deferred income
Deferred income at 1 April 2021 22.133
Resources deferred during the year 39,117
Amounts released from previous years (22,133)
Deferred income at 31 March 2022 39,117

CREDIT ORS: A mounts
failing due after more t
han one year
2022. 2021
Deferred capital grants 506,356 529,630

Grant Grant Grant Grant
Received released Deferred Deferred
F 2022 2021
f.
Big Lottery . 667,032 (96,048) 471,984 ' 493,058
Lancashire Environmental Fund 30,000 ('l6,128) 13,872 15,072
Trusthouse Charitable Foundation 26,000 (4,500) 20,600 21,500
Total 622,032 (115,876) 806,366 529,630

Transfers Balance at
Balance at between 31 March
1 April 2021 Income Expenditure t'unds 2022
F.
Unrestricted funds
General Funds 104,132 71,542 (68,357) (32,648) 74,669
Designated funds
Contingency provision for Redundancies 31,132 4,678 .36,810

Transfers Balance at
Balance at between 31 March
1 April 2021 Income Expenditure funds 2022
E
Restricted funds
The National
Lottery Community
Fund-
Reacit tng Communities/Partnerships 64,749 (82,646) 27,897
LCC - Thrifty Kitchen 1,100 (1,100)
Co-Op -Local Community
Fund -
Whitby 1,642 (1,642)
PCC Staffsalaries 4,000 (4,000)
PCC - Omicron 2,667 (2,667)
Community
Gateway - Whitby
720 (720)
Henry Smith Charity - Contributions
towards Centre Staff and Costs 54,400 (45,166) 9,234
Heritage
Digital Dobcroft - Nature
Reserve , 27,039 {27,039)
Selnet Ltd- BBOfunding
re IIY/CF
.'I4,914 62,100 (69,669) 7,346
Sensory Garden Space - Lanes
Environmental
Fund/Trafford
Housing/Rotary
Club
13,864 (13,284) 580
Completed
Capital Projects (including
Donations
and Small Grants)
142,576 11,637 (17,637) 136,676
Commu'nity
Gateway - Uniform Bank
400 (473) 73
Selnet Ltd- Kickstart Programme 6,844 (3,573) 3,271
167,490 241,162 {269,616) 27,970 167,106
'
Total offunds 292,764 312,704 (337,873) 267,686
I'

STATEIIENT O F FV NDS -PRfOR YEAR
Transfers . Balance at
Balance at between Gains/ 31March
1April 2020 Income Expenditure . fitnds (Iosses) 2021
General funds
General Funds,
Good Things Foundafion-
74,045 66,734 (34,030) (3,037) 420 104,132
Digital Census 10,183 (10,183)
Ingof &Tanterton NHC-
Running
costs
for intact
Centre 20,000 (20,000)
Preston
City Councif
grants including Fitter
Finances and Rates
Relief '22,133 (22,133)
Trusthouse
Charitable
Trust - contribution
tovlards Core Costs and
Centre Activities 15,000 (15,000)
74,045 134,050 (101,346) (3,037) 420 104,132
'
Contingency
provision
for
Redundancies 28,095 3,037 31,132

Transfers Balance at
Balance at l&etween Galnsl 31March
1April 2020 income Expenditure funds (Losses) 2021
E
Restricted funds
Big Lottery-
Intact@Home 6S,352 (69,352)
CAF - Learn Share Grow 1,500 (1,500)
Chorley Community Fund
-Learn Share Grow 1,500 (1,500)
COVID18 Projects-
HMRC
CJRS/Community
Foundation/Community
Support
Fund/Clothworkers
Foundation/Charities
Trust/Rotary
Club/Groundwork/Co-Op 24„619 (24,619)
Groundwork
- Chiddlers
Childcare - Bright Ideas 2,001 (2,001)
Henry Smith Charity-
Contributions
towards
Centre Staff and Costs 45,634 (45,634)
Lancashire
County
Council - Kitchen '
Equipment 1,000 (1,000)
Preston CClTudor
Trust/Our
Food - Thrifty
Kitchen 4,5?4 (4,574)
Selnet Ltd - BBOfunding
re IIYiCF 21,281 62,6S7 (69,064) 14,914
Sensory Garden Space-
Lancs Environmental
FundlCommunity
Gateway/Co-Op/John
Turner &Sons/Duchy of
Lancaster 28,959 (28,959)
Completed
Capital
Projects (including
Donations
and Small
Grants) 148,475 11,637 (17,536) 142,576
179,331 243,898 . (265,?39) 157,490
Total offunds 281,471 377,948 (367,085) 420 292,754

Transfers Balance at
Balance at between 31 March
1 April 2021 income Expenditure funds 2022
F. E
General funds
.Designated
funds
Restricted funds
104,132
3'l 132
157,490
71,542
241,162
(68,357)
(269,516)
(32,648)
4,678
27,970
74,669
35,810
157,106
292,754 312,704 (337,873) 267,585
Transfers Balance at
Balance at
1April 2020
'Income Expenditure behveen
funds
Gainsy
(tasses)
31March
2021
General funds
Designated
Funds
Restricted funds
74,045
28,095
179,331
134,050
243,898
(101,348)
(285,739)
(3,03?)
3,037
420 104,132
31,l32
157,490
281,471 377,948 (387,085) 420 292,754

Designated Restricted Unrestricted Total
funds- funds funds funds
2022 2022 2022 2022
Tangible fixed assets
Fixed asset investments
663,462 55,404
100
. 718,866
100
Current assets
Creditors due within one year
Creditors due in more than one year
35,810 39,617
(39,617)
(506,356)
32,905
(13,740)
108„332
(53,357)
(506,356)
35,810 157,106 74,669 267,585

ANALY SIS OF NET ASSETSBETWEEN FU NDS - PRIOR YEAR
Designated Restricted Unrestricted
'
Total
funds funds funds fitnds
2021 2021. 2021 2021
Tangible fixed assets 7i1,047 25,942 736,989
Fixed asset investments 100 100
Current assets 31,132 84,068 115,200
Creditors due within one year (23,927) (5,978) (29,905)
Creditors due in more than one year (529,630) (529,630)
'
31,132 157,490 104,132 292, 754