2022-03-31-accounts - Cheshire East Cab Ltd

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Contents	ofthe Financial Statements
for the year ended 31March 2022
			Page
Reference and Administrative Details
Report ofthe Trustees		2	to	5
Report ofthe Independent Auditors		6	to	B
Statemeot ofFinancial Activities
Balance Sheet			10
Cash Flow Statement
Notes to the Cash Flow Statement			12
Notes to the Financial Statements		13	to	20
DetaOed Statement ofFinancial	Acttvltles		21

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
		Notes		6
INCOME AND ENDOWMENTS FROM
Donations snd legacies				13,227		13,227	8,704
Charitable activities
Bureau services				378,662	361,734	740,396	793,032
Investment income				215		215	262
Total				392,104	361,734	753,838	801,998
EXPENDITURE ON
Charitable activities
Bureau services				445,916	303,963	749,879	811,699
NET INCOME/(EXPENDITURE)				(53,812)	57,771	3,959	(9,701)
Transfers between funds			16	57,165	(57,165)
Net movement tn funds				3,353	606	3,959	(9,701)
RECONCILIATION	OFFUNDS
Total funds brought forward				197,202	3,000	200,202	209,903
TOTAL FUNDS CARRIED h'ORWARD				200,555	3,606	204,161	200402

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	8
FIXEDASSETS
Tangible assets	12	10,252	397	10,649	11,912
CURRENT ASSETS
Debtors	13	20,594	3,501	24,095	93,160
Cash at bank and in hand		220,690	29,413	250,103	147,130
		241,284	32,914	274,198	240,290
CREDITORS
Amounts falling due within one year	14	(50,981)	(29,705)	(80,686)	(52,000)
NET CURRENT ASSETS		190,303	3,209	193,512	188390
TOTAL ASSETSLESSCURRENT	LIABILITIES	200,555	3,606	204,161	200,202
NKT ASSETS		200,555	3,606	204,161	200,202
FUPBIS	16
Unrestricted funds				200,555	197,202
Restricted ibnds				3,606	3,000
TOTAL FUNDS				204,161	200/02

			for the year ended 3	1March 2022
				2022	2021
			Notes	f.	f.
Cash flows from operating	activities
Cash generated ttom operations				109,798	(7,213)
Net cash provided by/(used	in) operating activities			109,798	(7,213)
Cash flows from investing	activities
Purchase oftangible lixed	assets			(7,040)	(17,870)
Interest received				215	262
Net cash used in investing	activities			(6,825)	(17,608)
Change ln cash snd cash	equivalents	in the
reporting perloll				102,973	(24,821)
Cash and cash equivalents	st the beginning		of
the reporting period				147,130	171,951
Cash snd cash equivalents	st the end	ofthe
reporting period				250,103	147,130

ACTIVITIES
			2022I	2021 6
Net income/(expenditure)	for the reporting	period (ss per the Statement of
Financial Activities) Adjustments for:			3,959	(9,701)
Depreciation charges Interest received Decrease in debtors Increase/(decrease) in creditors			8,303 (215) 69,065 28,686	21,467 (262) 2,956 (21,673)
Net cash provided by/(used	la) operations		109,798	(7,213)

	At 1.4.21	Cash flow	At 31.3.22
	f.	I
Net cash
Cash at bank and in hand	147,130	102,973	250,103
	147,130	102,973	250,103
Total	147,130	102,973	250,103

DONATIO	NS AND LEGACIES
		2022	2021
		6
Donations		5,619	4,373
Gifi aid			181
Donations	in kmd	7,608	4,150
		13227	8,704

Donations in kind represent the r	Donations in kind represent the r	ent-&ee use ofproperty. An equivalent cha	rge for rent is included within expe	nditure.
INVESTMENT INCOME
			2022	2021
			8	f.
Bank interest receivable			215	262
INCOME FROM~ABLEACTIVITIES
			31.3.21	31.3.20
			6	f.
Grants and service contracts		Bureau services	793,032	737,132
Grants received, included	in the above, are as follows:
			31.3.21	31.3.20
				f.
Local government			305,165	284,678
Other			487,867	452,454
			793,032	737,132

					Support
				Direct	costs (see
				Costs	note 7)	Totals
					6	f,
	Bureau services			746,395	3,484	749,879
7.	SUPPORT	COSTS
					Governance
				Finance	costs	Totals
	Bureau services			96	3,388	3,484
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
					2022	2021
	Auditors' remuneration				3,388	3,240
	Depreciation	- owned assets			8,303	21,467

					2022	2021
Wages and salaries					311,103	330,425
Social security	costs				17,082	19,652
Other pension	costs				8,711	9,047
					336,896	359,124
The average monthly		number ofemployees		during the year was as follows:
					2022	2021
Charity staff					17	19
No employees	received emoluments		in excess of660,000.

				Unrestricted	Restricted	Total
				funds	funds	fundsI
INCOME AND ENDOWMENTS			FROM
Donations and legacies				8,704		8,704
Charitable activities
Bureau services				430,577	362,455	793,032
Investment income				262		262
Total				439,543	362,455	801,998
EXPENDITURE ON
Charitable activities
Bureau services				499,359	312,340	811,699
NET INCOME/(EXPENDITURE)				(59,816)	50,115	(9,701)
Transfers behveen	funds			48,315	(48,315)
Net movement ln funds				(11,501)	1,800	(9,701)
RECONCILIATION		OF FUNDS
Total funds brought		forward		208,703	1/00	209,903
TOTAL FUNDS CARRIED FORWARD				197,202	3,000	200/02
TANGIBLE FIXED		ASSETS
						Fixtures
						aud
						fittings
						f.
COST
At I April 2021						117,394
Additions						7,040
At 31March 2022						124,434
DEPRECIATION
At I Apri!2021						105,482
Charge for year						8,303
At31 March 2022						113,785
NET BOOKVALUE
At 31March 2022						10,649
At 31March 2021						11,912


13.	DEBTORS:AMOUNTS	FALLTNG DUE WI	THIN ON	E YEAR
						2022	2021
						6
	Accrued income					13,706	84,992
	Prepayments					10,389	8,168
						24,095	93,160
14.	CREDITORS: AMOUNTS FALLING DUE		WITHIN	ONE YEAR
						2022	2021
	Other creditom					1,845	3,479
	Accruals and deferred income					78,841	48,521
						80,686	52,000
15.	LEASING AGREEMENTS
	Minimum lease payments	under non-cancellable	operating	leases fall due	as follows:
						2022	2021
	Within one year					32,468	17,148
	Between one and Sve years					16,968	33,936
						49,436	51,084
16.	MOVEMENT IN FUNDS
					Net	Transfers
					movement	between
				At 1.4.21I	in fimds	funds I	At 31.3.22 f,
	Unrestricted funds
	General fund			77,202	(53,812)	57,165	80,555
	Contingency and redundancy			100,000			100,000
	Building fund			20,000			20,000
				197,202	(53,812)	57,165	200,555
	Restricted funds
	Money Advice Service Debt Advice Project			3,000	18,928	(20,772)	1,156
	New Leaf				5,531	(3,081)	2,450
	Help 2 Claim				26,696	(26,696)
	Covid-19 Response and	Recovery			6,616	(6,616)
				3,000	57,771	(57,165)	3,606
	TOTAL FUNDS			200,202	3,959		204,161

Net movement in funds, included	Net movement in funds, included	in the above	are as follows:
				Incoming	Resources	Movement
				resourcesf	expended	in funds
Unrestricted funds
Geaeral fund				392,104	(445,916)	(53,812)
Restricted funds
Money Advice Service Debt Advice New Leaf Help 2 Claim Covid-19 Response and Recovery		Project		274,526 28,040 49,366 9,802	(255,598) (22,509) (22,670) (3,186)	18,928 5,531 26,696 6,616
				361,734	(303,963)	57,771
TOTAL FlhslDS				753,838	(749,879)	3,959
Comparatlvrn for movement ln funds
				Net	Transfers
				movement	between
			At 1.4.20	in funds	funds	At 31.3.21
			6	6
Unrestricted funds
General gmd Contingency and redundancy Building fund			88,703 100,000 20,000	(59,816)	48,315	77,202 100,000 20,000
Restricted funds			208,703	(59,816)	48,315	197,202
Money Advice Service Debt New Leaf Help 2 Claim	Advice	Project	1,429 (3357) 3,128	32,837 4,364 12,914	(31,266) (1,007) (16,042)	3,000
			1,200	50,115	(48,315)	3,000
TOTAL FUNDS			209,903	(9,701)		200,202
Comparative net movement	in funds,	included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
					6	8
Unrestricted funds
General fund				439,543	(499,359)	(59,816)
Restricted funds
Money Advice Service Debt New Leaf Help 2 Claim	Advice Project			286,798 39,153 36,504	(253,961) (34,789) (23,590)	32,837 4,364 12,914
				362,455	(312,340)	50,115
TOTAL FUNDS				801,998	(811,699)	(9,701)

					Net		Transfers
				movement			between
			At.	1.4.20	m funds		funds	At 31.3.22
								6
Unrestricted	funds
General fund			88,703		(113,628)		105,480	80,5SS
Contingency	aad redundancy		100,000					100,000
Building fund			20,000					20,000
			208,703		(113,628)		105,480	200,555
Restricted funds
Money Advice Service Debt Advice Project				1,429	51,765		(52,038)	1,156
New Leaf			(3357)		9,895		(4,088)	2,450
Help 2 Claim				3,128	39,610		(42,738)
Covid-I 9 Response and		Recovery			6,616		(6,616)
				1,200	107,886		(105,480)	3,606
TOTAL FUNDS			209,903		(5,742)			204,161
A current year 12months		and prior year 12months combined		net movement	in funds,	included	in the above	are as follows:
					Incoming	Resources		Movement
					resources		expended	in funds
					f.			6
Unrestricted	funds
General fund					831,647		(945,275)	(113,628)
Restricted funds
Money Advice Service Debt Advice Project					561,324		(509,559)	51,765
New Leaf					67,193		(57,298)	9,895
Help 2 Claim					85,870		(46,260)	39,610
Covid-19 Response and		Recovery			9,802		(3,186)	6,616
					724,189		(616,303)	107,886
TOTAL FUNDS					1,555,836	(1,561,578)		(5,742)

			Detailed Statement ofPlnanclal	Activities
			for the year ended 31March	2022
					2022	2021
						6
INCOME AND ENDOWMENTS
Donations snd legacies
Donations					5,619	4,373
Gift aid						181
Donations in kind					7,608	4,150
					13,227	8,704
Investment income
Bank interest receivable					215	262
Charitable activities
Grants and service contracts					740,396	793,032
Total incoming resources					753,838	801,998
EXPENDITURE
Charitable activities
Wages					311,103	330,425
Social security					17,082	19,652
Pensions					8,711	9,047
Sub contractors					276,782	295,242
Rent, rates and water					48,245	47,790
Insurance					2,601	2,426
Telephone					10,838	17,643
Printing, postage and	stationery				27,511	28,443
Sundries					404	303
Stalf training					95	226
Repairs, maintenance	and	IT costs			5,791	8,126
Cleaning					3,310	3,788
Travel expenses					1,399	424
Consultancy and recruitment						225
General expenses and	project costs				7,786	6,414
Subscriptions, books	and	information			10,391	9,317
Legal and professional	fees				4,513	5,495
Payroll charges					1,530	1,917
Depreciation					8,303	21,467
					746,395	808,370
Supportcosta
Plnance
Bank charges					96	89
Governance costs
Auditors' remuneration					3,388	3,240
Total resources expended					749,879	811,699
Net income/(expenditure)					3,959	(9,701)