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2023-03-31-accounts

CONTENTS
Page
DIRECTORS' REPORT 1-6
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS 7-9
STATEMENT OF FINANCIAL ACTIVITIES 10
BALANCE SHEET 11
CASH FLOW STATEMENT 12
NOTES TO THE ACCOUNTS 13-22

Unrestricted Restricted Total funds Unrestricted Restricted Total
funds funds 2023 funds funds funds
2023 2023 2022 2022 2022
Note 6 K E E
INCOME AND EXPENDITURE
Incoming resources
Voluntary
income
6~56
32
6~43M 1 266 420 4~2501 1 047 122 ~14
623
TOTAL INCOMING RESOURCES ~03 610388 Ea~42 452 501 1 047122 ~49 832
Resources expended
Charitable
activities
~9 ~163 Q ~4 EL5518 ~t
TOTALRESOURCES EXPENDED 569699 593659 1 163358 431 415 951318 1 392733
NET INCOMING RESOURCES FOR THE YEAR 86,333 16,729 103,062 21,086 95,804 116,890
Transfer between reserves 41,757 (41,757) 40,151 (40,151)
Accumulated
surplus
brought forward at beginning ofyear as 2530 ~2N6 ~36586 ~19 7
restated
ACCUMULATED
FUND CARRIED FORWARD AT END OF
E 38111'1 87818 468929 5253021 E112846 2365867
YEAR
BALANCE SHEET
31 March 2023 Note 2023f 2022
FIXEDASSETS
Tangible assets 3,438
Investments 1
3,439
CURRENT ASSETS
Cash at bank and in hand 437,758 609,217
Debtors 287,480 107,709
725,238 716,926
CREDITORS
due within one year 10 (141,184) (124,319)
NET CURRENT ASSETS 584,054 592,607
TOTAL ASSETS LESSCURRENT UABIUTIES f587,493 E592,608
CREDITORS
due after more than one year 118,564 226,741
RESERVES
Accumulated
surplus
(unrestricted) 13 381,111 223,021
Restricted funds 13 87,818 112,846
Designated
fund
13 30,000
Total funds 468,929 K365,867
TOTAL FUNDS AND LONG TERM LIABILITIES f587,493 E592,608
CASH FLOW STATEMENT
31 March 2023 2023 2022f
Cash used in operating
activities
Net cash provided
by operating
activities
(62,227) 26,004
Cash flows from investing
activities
Purchase oftangible fixed assets (3,438)
Cash used in investing
activities
(3,438)
Cash flows from financing
activities
Interest paid (8,764) (848)
Repayment
ofborrowing
(99,448) (2,935)
Interest received 2,418
Net cash provided
by /(used
in) financing
activities (105,794) (3,783)
Change in cash and cash equivalents in the year (171,459) 22,221
Cash and cash equivalents
brought
forward
609;217 586,996
Total cash and cash equivalents
carried
forward 437,758 609,217
RECONCILIATION
OF NET MOVEMENT
IN
FUNDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
Net movement
in funds for the period ended
31 March 103,062 116,890
2023(as per the Statement of Financial Activities, page
10)
Adjustments
for
Finance income (2,418)
Finance cost 9,464 848
(Increase)/decrease
in debtors
(179,771) (102,294)
Increase/(decrease)
in creditors
7,436 10,560
Net cash provided
by operating
activities
(62,227) 26,004

INCOINING RFS OURCES
2023 2022
Unrestricted
funds
Donations
from
Gloucestershire Gateway
Trust (Operating) Limited 640,200 433,500
Other donations received 13,414 19,001
tnvestment
income
2,418
656,032 F452,501
Restricted funds
Donations
received
30,000
GEM project income 373,539 316,104
Covid response appeal 173,315 96,928
HAF Programme 23,869 493,257
Thirty Percy 110,833
Other restricted funds 39,665
610,388 K 1,047,122
Total income K1,266,420 E1,499,623
NOTES TOTHE ACCOUNTS
for the year ended 31 March 2023
NOTES TOTHE ACCOUNTS
for the year ended 31 March 2023
' 3
RESOURCES EXPENDED
2023 2022
K
Direct charitable —unrestricted funds
Community
education
and development
297,068 225,488
Local event. and hospitality
costs
7,951 7,417
Growing
project costs
6,500 6,282
Employment
support
4,612 2,831
New Pilot projects 15,682
Contribution
to Gloucester Services
bus
staff 21,600 21,600
Staff costs 115,156 107,336
Total direct charitable —unrestricted funds 2468,569 E370,954
Support costs —unrestricted funds
Rent / utilities 906 327
Legal and professional fees 8,888 14,242
Telephone
and postage
1,461 2,379
ONce supplies
and stationery
3,280 1,043
Marketing
and advertising
655
Travelling
and subsistence
expenses
1,490 902
Insurance 6,083 3,602
Publications
and subscriptions
1,841 1,277
Accountancy
and bookkeeping
fees 1,5,691 9,944
Training 780
Volunteer expenses 1,730 869
Finance charges 21,654 13,405
Bank charges 244 345
Staff costs 37,082 11,471
Total support costs —unrestricted funds f101,130 E60,461
Total unrestricted
funds expenditure
f569,699 f431,415

2023 2022
Restricted funds
GEM Project
Staff costs 263,388 237,069
Accommodation
and room
rental 11,091 9,463
Consultancy
fees
33,953 11,099
Telephone
and postage
1,642 2,092
Office supplies,
stationery
and publications 12,000 3,908
Travel expenses 2,259 956
Marketing
and advertising
7,449 15,706
Total GEIIproject expenditure f331,782 K280,293
Thirty Percy
Charitable
payments
59,885 57,378
Total Thirty Percy expenditure @59,885 f57,378
Other Donations
Other costs incurred
within
donation
the terms of the 42,622 22,654
Total other donations
expenditure
f42,622 .f22,654
COVID Response Appeal and HAF
Programme
Purchases
and distribution
cost
offood and activity 159,370 590,993
Total COVID response expenditure K159,370 R590,993
Total restricted
fund expenditure
K593,659 f951,318
Total expenditure f1,161,758 R1,382,733

TANGIBLE FIXEDASSETS
Plant and
equipment
Cost
At 1 April 2022 and 31 March 2023 1,005
Additions 3,438
At 31 Maich 2023 3,438
Depreciation
At 1 April 2022 1,005
Depreciation during the year
At 31 March 2023
Net book value
At 31 March 2023 E3,438
At 31 March 2022
9 DEBTORS
2023 2022
Donations
from Gloucestershire
Gateway
Trust (Operating) Limited 138,000 95,619
Prepayment 132,000
Other debtors 17,480 12,090
E287,480 f 107,709
10 CREDITORS due in less than one-year
2023 2022
Accruals and deferred income 21,787 13,651
Loan from Charity Bank 119,397 35,668
Tudor Trust 75,000
f141,184 K 124,319
for th e year ended 31 March 2023
11 CREDITORS due after more than one-year
2023 2022
Loan from Tudor Trust 118,564 107,344
Loan from Charity Bank 119,397
8118,564 E226,741

Unrestricted Unrestricted Unrestricted Restricted Designated Total funds
funds funds funds 2023
2023 2023 2023
Balance brought forward 223,021 112,846 30,000 365,867
Surplus for the year 86,333 16,729 103,062
Transfers 71,757 (41,757) (30,000)
F381,111 f87,818 E - 2468,929
The Trustees had set up a designated fund for the purposes of setting aside closure
costs in relation to the GEM project. These costs were incurred during the year. .
Anaiysis ofRestricted Fund Movements
Balance Balance 31
1stApril Incoming Resources Transfer to INarch
2022 resources expended Unrestricted 2023
K
GEM project 373,539 (331,782) (41,757)
Thirty Percy Hotspot
Alliance 106,308 (59,885) 46,423
Covid Appeal 14,707 173,315 (151,296) 36,726
HAF Programme (15,515) 23,869 (8,074) 280
GCC Market Town
Project 7,346 9,000 (16,346)
Multiply Project 18,000 (12,550) 5,450
Other Projects 12,665 (13,726) (1,061)
E 112,846 F610,388 E(593,659) E(41,757) f87,818