2023-03-31-accounts - Circles South West

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					2023
			Unrestricted Restricted				Total
				funds	funds
				£	£		£
INCOMEFROM
	Notes
DonationsandLegacies
Grants
PrivateSector PublicSector Donations Investments	2a 2a 2b			117,039 13,272 1,603	196,622 139,635 0		313,661 152,907 1,603	335,041 159,303 249
Bankanddepositinterest Otherincomingresources	2c 2d			3 12,772	0 0		3 12,772	8 25,518
TOTAL		a		144,689	336,257		480,946 eee	~5 2 0 , 11 9
EXPENDITURE ON
Charitableactivities	3			130,101	360,163		490,264	478,325
TOTAL		c	t	130,101 Dal c	360,163 t l l	t	490,264 h h d	478,325
NETINCOME/(EXPENDITURE)BEFORE OTHER RECOGNISEDGAINSANDLOSSES				14,588	(23,906)		(9,318)	41,794
Transferbetweenfunds	8			(5,000)	5,000		‑
NETMOVEMENT INFUNDS		at		9,588 edhe	(18,906) atihha’SE		(9,318) Natbedi	41,794
RECONCILIATION OFFUNDS:
Totalfundsbroughtforward				57,712	155,409		213,121	171,327
Totalfundscarriedforward		SS rE		67,300	136,503		203,803	213,121

	Notes		2023	2022
FIXEDASSETS	10		1,667	0
			1,667	0
CURRENTASSETS
Debtors	4		22,940	2,880
Cashatbankandinhand			237,334	302,640
		~ ~	260,274	" 3 0 5 , 5 2 0
LIABILITIES
Creditorsfallingduewithinoneyear	5		(58,138)	(92,399)
Netcurrentassets			202,136	213,121
Totalnetassets			“203,803.	~~ 2 9 3 , 1 2 7
THEFUNDSOFTHECHARITY
Unrestricted Funds	7		67,300	57,712
Restricted Funds	8		136,503	155,409
TOTALCHARITYFUNDS			203,803	293,127

	2023 ‐‐‐‐‑	2022
CashfowsfromOperatingActivities
NetCashprovidedbyOperatingActivities	(63,307)	44,088
CashfowsfromInvestingActivities
Purchaseof property,plantandequipment	(1,999)	‑
NetCashprovidedbyInvestingActivities	(1,999)	‑
NetChangeincashandcashequivalents intheperiod	(65,306)	44,088
Cashandcashequivalents atthebeginningoftheperiod	302,640	258,552
Cashandcashequivalents attheendoftheperiod	237,334	302,640
NetChangeincashandcashequivalents intheperiod	(65,306)	44,088

		2023	2022
		£	£
Netincomeforthereporting period		(9,318)	41,794
Adjustmentsfor:
Depreciation		332	~
(increase)/decrease indebtors		(20,060)	(2,640)
Increase/(decrease) increditors		(34,261)	4,934
Netcashprovidedbyoperatingactivities		(63,307)	44,088
Analysisof cashandcashequivalents
	S	2023 S S	2022
Cashinhandandatbank		237,334	302,640
Totalcashandcashequivalents		237,334	302,640

2	INCOME- byfund			2023				2022
		Unrestricted		Restricted	Total	Unrestricted		‐_Restricted	Total
		funds		funds			funds	funds
a.	Grants		£	£	£		£	£	£
	Privatesector Publicsector		117,039 13,272	196,622 139,635	313,661 152,907		123,079 14,248	211,962 145,055	335,041 159,303
		Pane	130,311 ci lc	336,257 ch dk	466,568 Ssh	ae	137,327	357,017	494344
b.	Donations		1,603	-	1,603		249	-	249
						a
c.	Bank/Deposit Interest	er	3	-	3	ae	8	-	8
d.	Other income	ee a	12,772	-	12,772	Ph	16,299 cc	9,219 ok	25,518 ct
	Totalincome	144,689		336,257	480,946		153,883	366,236	520,119

		2023				2022
	Unrestricted	Restricted	Total	Unrestricted		‐_Restricted	Total
	funds	funds		funds		funds
	£	£	£	£		£	£
Rehabilitation ofoffenders
Directcosts Governancecosts	- -	348,856 11,307	348,856 11,307		- -	326,726 11,689	326,726 11,689
Externaltrainingandoverheads
Directcosts Governancecosts	122,013 8,088	- -	122,013 8,088	134,197 5,713		- -	134,197 5,713
	130,101	360,163	490,264	139,910		338,415	478,325
Governancecosts			2023				2022
			£				£
Financemanagementandbookkeeping Accountancycharges Independentexaminationfee Trustees Meetingexpenses	costs		15,653 500 1,080 2,162				14,777 500 1,080 1,045
			19,395				17,402

4	DEBTORS	2023	2022.
		£	£
	Trade Debtors	4,204	2,880
	Accrued Income	18,736	‑
		22,940	2,880
5	CREDITORS	2023	2022
		£	£
	Tradecreditors	10,497	8,488
	Othercreditors	8,128	8,171
	Accruals	1,580	6,910
	Deferredincome	37,933	68,830
		58,138	92,399
	DeferredIncome	2023	2022
		£	£
	Balance at 1April2022	68,830	65,694
	Amountsreleased toincome	(68,830)	(65,694)
	Amountsdeferred intheyear	37,933	68,830
	Balance at 31March2023	37,933	~6 8 , 8 3 0


ANALYSIS OFSTAFFCOSTS	2023	2022
	£	£
Salariesandwages	318,633	307,649
Socialsecuritycosts	27,493	25,748
Pensioncosts	12,507	11,912
Total	358,633	345,309

7	UNRESTRICTEDFUNDS
	2023		Balanceat					Movement		in	funds		Transfers			Balanceat
					1	April		Income	Expenditure				between				31March
		ne			2022									funds				2023
	GeneralFund					37,712		144,689			(130,101)			(13,000)				39,300
	Designatedfund					20,000		-			-			8,000				28,000
		a				57,712		144,689			(130,101)	es		(5,000) esseese				67,300 a e
	2022		Balanceat					Movementin			funds		Transfers			Balanceat
					1April			Income	Expenditure				between				31March
		S			2021			S						funds S			2022
	GeneralFund					43,739		153,883			(139,910)			(20,000)				37,712
	Designatedfund					-		-			-			20,000				20,000
		‐ n	_	‐ ‐	_ e	‐ S - ‐ . nn e e e e	n e	e e e e	e	e	e e e e	e	e	e e e	e	e	e	e e e	‑
						43,739		153,883			(139,910)				0			97,712
8	RESTRICTED FUNDS
	2023		Balanceat					Movement		in-funds			Transfers			Balanceat
					1	April	Income		Expenditure				between			31March
					2022								funds				2023
	Rehabilitation of Offenders:
	Young People'sServices					20,917		123,867			(133,284)			5,000				16,500
	AdaptedCircles					7,380		54,435			(38,440)				-			23,375
	PrisonProject					44,620		56,026			(52,656)				-			47,990
	RebootCircles					-		21,408			(12,970)				-			8,438
	Inform/InformPlus					19,400		-			(19,400)				-			‑
	Devon& CornwallCircles					38,492		33,735			(53,627)				-			18,600
	DorsetCircles					15,000		23,188			(31,588)				-			6,600
	WiltshireCircles					9,600		18,150			(12,750)				-			15,000
	Ministry ofJusticeCircles							5,448			(5,448)							‑
					155,409			336,257			(360,163)			5,000			136,503
	2022		Balanceat					Movementinfunds					Transfers			Balanceat
					1April		Income		Expenditure				between			31		March
					2021								funds				2022
	Rehabilitation ofOffenders:
	YoungPeople'sServices					25,681		73,336			(78,100)				-			20,917
	AdaptedCircles					14,901		43,310			(50,831)				-			7,380
	PrisonProject					11,735		86,902			(54,017)				-			44,620
	RebootCircles					-		19,757			(19,757)				-			‑
	Inform/InformPlus					2,802		31,666			(15,068)				-			19,400
	Devon& CornwallCircles					30,334		39,956			(31,798)				-			38,492
	DorsetCircles					13,296		37,516			(35,812)				-			15,000
	Wiltshire Circles					14,112		26,944			(31,456)				-			9,600
	BefriendingServices					14,727		6,849			(21,576)							‑
					127,588			366,236		(338,415)					;		155,409

SUMMARY OFFUNDS
	Balanceat	Movement	in funds	Transfers	Balanceat
	1April	Income	Expediture	between	31March
	2022			funds	2023
GeneralFund	37,712	144,689	(130,101)	(13,000)	39,300
DesignatedFund	20,000	-	-	8,000	28,000
Restrictedfund	155,409	336,257	(360,163)	5,000	136,503
	213,121	480,946	(490,264)	-	203,803
	Balanceat	Movement	in funds	Transfers	Balanceat
	1April	Income	Expediture	between	31March
	2021			funds	2022
GeneralFund	43,739	153,883	(139,910)	(20,000)	37,712
DesignatedFund	-	-	-	20,000	20,000
Restrictedfund	127,588	366,236	(338,415)	-	155,409
	171,327	520,119	(478,325)	-	213,121

COST
At 01/04/2022	‑
Additions	1,999
At 31/03/2023	1,999
DEPRECIATION
At 01/04/2022	‑
Chargeforyear	(332)
At 31/03/2023	(332)
NETBOOKVALUE
At 31/03/2023	1,667
At 31/03/2022	‑

			Unrestricted	Restricted		Total
2023			funds	funds		2023
FixedAssets			1,667	-		1,667
Trade Debtors			4,204	-		4,204
Accrued Income			-	18,736		18,736
Cashatbankandinhand			102,536	134,798		237 334
Currentliabilities			(41,107)	(17,031)		(58,138)
			67,300	136,503		203,803
2023			Unrestricted	Restricted		Total
			funds	funds		2022
Debtors			2,880	-		2,880
Cashatbankandinhand			95,035	207,605		302,640
Currentliabilities			(40,203)	(52,196)		(92,399)
	Total		57,712	155,409		213,121
		la	et	hd	rh

		"	2023 f f	a	2022 e
Proforma	income		431,022		426,604