| Pages | ||||
|---|---|---|---|---|
| Trustees' Annual Report |
2to 11 | |||
| Independent Examiner's |
Report | 12 | ||
| Statement of Financial Activities | ||||
| Summary Income and Expenditure |
Account | 14 | ||
| Balance Sheet | 15 | |||
| Statement ofCash flows | 16 | |||
| Notes tothe Accounts | 17to | 24 | ||
| Detailed Statement of Financial Activities | 25to | 26 |
| forthe year | ended 31Is)arch | 2022 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| Notes | f | 6 | 6 | 6 | ||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 20,831 | 157,529 | 178,359 | 172,662 | |
| Charitable | activities | 12,849 | 12,849 | |||
| Other | 234 | 234 | 36,982 | |||
| 33,914 | 157529 | 191,442 | 209,644 | |||
| Expenditure | on: | |||||
| Charitable | activities | 3,492 | ||||
| Other | 93,096 | 199,095 | 292,191 | 115,552 | ||
| Total | 93,096 | 199,095 | 292,191 | 119,044 | ||
| Net gains on | investments | |||||
| Net (expenditure)/income | (59,183) | (41,567) | (100,749) | 90,600 | ||
| Transfers between funds | ||||||
| Net (expenditure)fincome before other gains/(losses) |
(59,183) | (41,567) | (100,749) | 90,600 | ||
| Other gains and losses | ||||||
| Net movement in funds |
(59,183) | (41,567) | (100,749) | 90,600 | ||
| Reconciliation | offunds: | |||||
| Total funds brought forward |
169,680 | 125,170 | 294,850 | 204,250 | ||
| Total funds carried forward | 110,498 | 83,604 | 194,101 | 294,850 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| E | 6 | |||
| Income | 191,442 | 209,644 | ||
| Gross income for | the year | 191,442 | 209,644 | |
| Expenditure | 285,898 | 111,706 | ||
| Depreciation | and | charges for | ||
| impairment | offixed assets | 6,293 | 7,338 | |
| Total expenditure | for the year | 292,191 | 119,044 | |
| (100,749) | 90,600 | |||
| Net (expenditure | }/income forthe year | (100,749) | 90,600 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| 6 | ||||
| Cash flows from operating | activides | |||
| hiet (expenditure)/income | per Statement | ofFinancial Activities | (100,749) | 90,600 |
| Adjustments for: |
||||
| Depreciation ofproperty, plant and equipment |
6,293 | 7338 | ||
| Dividends, interest and |
rents from investments | (234) | (36,982) | |
| Other gains/losses | ||||
| Increase in trade and other receivables |
(723) | (1,196) | ||
| Increase/(Decrease) in |
trade and other | payables | 4,572 | (633) |
| Net cash (used in)/provided | by operating | activities | (90,841) | 59,127 |
| Cash flows from investing | activities | |||
| Payments for property, | plant and equipment | (8,556) | (12,651) | |
| Dividends, interest and |
rents from investments | 234 | 36,982 | |
| Net cash (used in)/from investing activities |
(8,322) | 24,331 | ||
| Net cash from financing activities |
||||
| Net (decrease)/increase in |
cash and «ash equivalents | (99,163) | 83,458 | |
| Cash and cash equivalents | atthe beginning | ofthe year | 278,039 | 194,581 |
| Cash and cash equivalents | at the end ofthe year | 178,$76 | 278,039 | |
| Components ofcash and cash equivalents |
||||
| Cash and bank balances | 181,626 | 278,039 | ||
| 181,626 | 278,039 |
| Fund accoun | ting | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | funds | These are available for use at the discretion ofthe trustees | in furtherance | ofthe | |||||
| general objects ofthe charity. | |||||||||
| Designated | funds | These are unrestricted funds earmarked by the trustees |
for particular purposes. |
||||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | the | |||||
| restatement ofinvestment assets at their market values. |
|||||||||
| Restricted funds | These are avallabie for use subject to restrictions imposed |
by the donor | or | through | |||||
| terms ofan appeal. | |||||||||
| Income | |||||||||
| Recognition | of | Income is included in the Statement of Fina ncia I Activities |
(SoFA)when | the | charity | ||||
| income | becomes entitled to, and virtually certain to receive, the |
income and the amount of | |||||||
| the income can be measured with sufficient reliability. |
|||||||||
| Income with | related | Where income has related expenditure the income and |
related expenditure | is | |||||
| expenditure | reported gross in the SoFA. | ||||||||
| Donations and |
Voluntary income received by way of grants, donations and gifts is included |
in | the | ||||||
| legacies | the SoFAwhen receivable and only when the Charity has |
unconditional | |||||||
| entitlement tothe income. |
|||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFAat the same time as the |
|||||||
| donations and gifts |
giR/donation to which it relates. |
||||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
||||||||
| and facilities | where the benefit to the Charity is reasonably quantifiable, |
measurable | and | ||||||
| material. | |||||||||
| Volunteer help |
The value ofany volunteer help received isnot included |
in | the accounts. | ||||||
| Investment income |
This is included in the accounts when receivable. |
||||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments to market |
value | |||||||
| revaluation offixed |
at the end ofthe year. | ||||||||
| assets | |||||||||
| Gains/(losses) | on | This includes any gain or loss on the sale ofinvestments. |
|||||||
| investment assets |
| 3 Statemen |
t | ofFinancial | Activities - prior | year | |||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| funds | funds | Totalfunds | |||||
| 2021 | 2021 | 2021 | |||||
| E | E | ||||||
| Income and endowments | from: | ||||||
| Donations | and legacies | 92,420 | 80,242 | 172,662 | |||
| Other | 36,982 | 36,982 | |||||
| Total | 129,402 | 80,242 | 209.644 | ||||
| Expenditure | on: | ||||||
| Charitable | activities | 3,253 | 239 | 3,492 | |||
| Other | 33,372 | 82,180 | 115,552 | ||||
| Total | 36625 | 82419 | 119,044 | ||||
| Net income | 92,777 | (2,177) | 90,600 | ||||
| Transfers between funds | (17,443) | 17,443 | |||||
| Net income before other | |||||||
| gains/(losses) | 75,334 | 15,266 | 90,600 | ||||
| Other gains and losses: | |||||||
| Net movement | in funds | 75,334 | 15,266 | 90,600 | |||
| Reconciliation | offunds: | ||||||
| Total funds brought forward | 94,346 | 109,904 | 204,250 | ||||
| Total funds carried forward | 169,680 | 125,170 | 294,850 | ||||
| 4 Income from donations |
and legacies | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| 2022 | 2021 | ||||||
| E | E | E | E | ||||
| Charitable | grants received | 5,722 | 155,779 | 161,500 | 148,267 | ||
| Donations | and legacies | 15,109 | 1,750 | 16,859 | 24,395 | ||
| 20,831 | 157,529 | 178,359 | 172,662 | ||||
| 5 Income from charitable |
activities | ||||||
| Unrestricted | 'Total | Total | |||||
| 2022 | 2021 | ||||||
| E | E | E | |||||
| Family contributions | |||||||
| (activities) | 12,849 | 12,849 | |||||
| 12,849 | 12,849 |
| Unrestricted | Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||||
| f | f | ||||||||
| Covid-19JRS grants received | 234 | 234 | 23,982 | ||||||
| PCCCovid-19 grants received | 13,000 | ||||||||
| 234 | 36,982 | ||||||||
| 7 | Expenditure | on charitable | activities | ||||||
| Total | Total | ||||||||
| 2022 | 2021 | ||||||||
| Brpenditare | on charitable | ||||||||
| activities | |||||||||
| Fundraising | 3,492 | ||||||||
| Governance | costs | ||||||||
| 3,492 | |||||||||
| 8 | Otherexpenditure | ||||||||
| Unrestricted | Restricted | Total | Total | ||||||
| 2022 | 2021 | ||||||||
| f | |||||||||
| Advertising | 11,944 | 11,944 | |||||||
| Activities and workshops | 21,880 | 21,880 | 4,717 | ||||||
| Employee costs | 64,434 | 116,877 | 181,311 | 71,268 | |||||
| Motor and travel costs | 1,207 | 1,000 | 2,207 | 1,769 | |||||
| Premises costs | 3,306 | 17,636 | 20,942 | 13,746 | |||||
| Amortisation, | depreciation, | ||||||||
| impairment, | profit/loss | on | 6,293 | 6,293 | 7,338 | ||||
| disposal offixed assets | |||||||||
| General administrative | costs | 11,077 | 27,158 | 38,235 | 10,721 | ||||
| Legal and professional | costs | 6,779 | 2,600 | 9,379 | 5,889 | ||||
| 93,096 | 199,095 | 292,191 | 115,552 | ||||||
| 9 | Net (expenditure)/income | before transfers | |||||||
| 2022 | 2021 | ||||||||
| This is stated | after charging: | f | f | ||||||
| Depreciation | ofowned | fixed | assets | 6,293 | 7,338 |
| nds And Famfiies ofSpecial Children ltd. s to the Accounts Staff costs |
||
|---|---|---|
| 2022 | 2021 | |
| Salaries and wages | 151,382 | 68,737 |
| Social security costs | 11,019 | 347 |
| Pension costs | 1,807 | 1,030 |
| 164,208 | 70,114 |
| 1 | 1 Tangible fixe | d assets | |||
|---|---|---|---|---|---|
| Fixtures and | Computer | Total | |||
| fittings | equipment | ||||
| Cost orrevaluation | |||||
| At 1 April 2021 | 18,971 | 37,071 | 56,042 | ||
| Additions | 8,556 | 8,556 | |||
| At 31March | 2022 | 18,971 | 45,627 | 64,598 | |
| Depreciation | and | ||||
| impairment | |||||
| At 1April 2021 | 11,561 | 26,253 | 37,814 | ||
| Depreciation year |
charge forthe | 1,482 | 4,811 | 6,293 | |
| At31March | 2022 | 13,043 | 31,064 | 44,107 | |
| Net book values | |||||
| At 31March 2022 | 5,928 | 14,563 | 20,491 | ||
| At 31March 2021 | 7,410 | 10,818 | 18,228 | ||
| 12 | Debtors | ||||
| 2022 | 2021 | ||||
| f | 6 | ||||
| Other debtors | 304 | 1,196 | |||
| Prepayments | and accrued income | 1,615 | |||
| 1,919 | 1,196 | ||||
| 13 | Creditors: | ||||
| amounts falling due within one year |
|||||
| 2022 | 2021 | ||||
| 6 | E | ||||
| Trade creditors | 940 | ||||
| Other taxes and social security | 5,272 | ||||
| Other creditors | 278 | 38 | |||
| Accruals | 4,385 | 1,635 | |||
| 9,935 | 2,613 |
| Incoming | ||||||
|---|---|---|---|---|---|---|
| resources | ||||||
| At 31 | ||||||
| At 1April | (including other gains/losses |
Resources expended |
March 2022 |
|||
| 2021 | ) | |||||
| Restricted funds: | ||||||
| Restricted income | funds: | |||||
| BBCChildren in Need |
(CIN) | 8,570 | 21,388 | (24,106) | 5,852 | |
| BigLottery (BIG) | 64,819 | 95,690 | (127,454) | 33,055 | ||
| Make some noise (MSN) | 51,781 | 22,500 | (35,789) | 38,492 | ||
| Screwlix Foundation | Grant | 5,000 | (5,000) | |||
| Plymouth Astor Trust |
1,750 | (1,750) | ||||
| Devon Community | Forthrive | 4,996 | (4,996) | |||
| Other restricted | 6,205 | 6,205 | ||||
| Total | 125,170 | 157,529 | (199,095) | 83,604 | ||
| Unrestricted funds: |
||||||
| Generalfunds | 116,927 | 33,914 | (93,096) | 57,745 | ||
| Designated funds: |
||||||
| General Fund | 52,753 | 52,753 | ||||
| Total | 52,753 | 52,753 | ||||
| Total funds | 294,850 | 191442 | (292,191) | 194,101 |
| 15 | Analysis | ofnet assets | between funds |
|||||
|---|---|---|---|---|---|---|---|---|
| Unrestdicted | ||||||||
| Total | ||||||||
| funds | ||||||||
| f | ||||||||
| Fixed assets | 20,491 | 20,491 | ||||||
| Net current assets | 173,610 | 173,610 | ||||||
| 194,101 | 194,101 | |||||||
| 16 | Reconciliation ofnet | debt | ||||||
| At 31 | ||||||||
| At 1April | March | |||||||
| 2021 | Cash ffows | 2022 | ||||||
| E | f | E | ||||||
| Cash and | cash equivalents | 278,039 | (96,413) | 181,626 | ||||
| 278,039 | (96,413) | 181,626 | ||||||
| Net debt | 278,039 | (96,413) | 181,626 | |||||
| 17 | Commitments | |||||||
| Operating | lease commitments | |||||||
| Annual commitments | under non-cancellable | operating | leases are as follows: | |||||
| 2022 | 2022 | 2021 | 2021 | |||||
| Land | and | Land and | ||||||
| Other | Other | |||||||
| buildings | buildings | |||||||
| f | f | |||||||
| Operating | leases with | expiry date: | ||||||
| In the second to fifth | years inclusive | 7,000 | 5,680 | |||||
| 7,000 | 5,680 | |||||||
| Pension commitmenls | ||||||||
| 2022 | 2021 | |||||||
| f | ||||||||
| The pension cost charge to the company | ||||||||
| amounted | to: | 1,807 | 1,030 | |||||
| 18 | Related party disclosures | |||||||
| Controlling | porty |
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | Total funds | Total funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| E | 6 | f | F. | |||
| income and endowments | from: | |||||
| Donations and legacies |
||||||
| Charitable grants received | 5,722 | 155,779 | 161,500 | 148,267 | ||
| Donations and legacies | 15,109 | 1,750 | 16,859 | 24,395 | ||
| 20,831 | 157,529 | 178,359 | 172,662 | |||
| Charitable activities |
||||||
| Family contributions | (activitiesj | 12,849 | 12,849 | |||
| 12,849 | 12,$49 | |||||
| Other | ||||||
| Covid-19 JRSgrants | received | 234 | 23,9$2 | |||
| PCCCovid-19 grants | received | 13.000 | ||||
| 234 | 234 | 36,982 | ||||
| Total income and endowments | 33,914 | 157,529 | 191,442 | 209,644 | ||
| Expenditure on: |
||||||
| Charitable activities |
||||||
| Fundraising | 3,492 | |||||
| 3,492 | ||||||
| Total ofexpenditure activities |
on charitable | 3,492 | ||||
| Other expenditure | ||||||
| Advertising | 11,944 | 11,944 | 104 | |||
| Activities and workshops | 21,880 | 21,880 | 4,717 | |||
| 33,824 | 33,824 | 4,821 | ||||
| Employee costs | ||||||
| Salaries/wages | 40,612 | 110,770 | 151,382 | 6$,737 | ||
| Employer's NIC |
11,019 | 11,019 | 347 | |||
| Pension costs | 1,807 | 1,807 | 1,030 | |||
| Staff recruitment | 6,965 | 5,757 | 12,722 | |||
| Staff training | 3,634 | 250 | 3,884 | 413 | ||
| Staff welfare | 397 | 100 | 497 | 741 | ||
| 64,434 | 116,$77 | 181,311 | 71,268 | |||
| Motor and travel costs | ||||||
| Travel and subsistence | 753 | 753 | 1,769 | |||
| Rosiness mileage costs reimbursed |
168 | |||||
| Fares | 1,039 | 1,286 | ||||
| 1,207 | 1,000 | 2,207 | 1,769 | |||
| Premises costs | ||||||
| Rent | 11,636 | 11,636 | 12,299 |
| Friends And Families ofSpecial Children | Friends And Families ofSpecial Children | Friends And Families ofSpecial Children | Ltd. | ||||
|---|---|---|---|---|---|---|---|
| Detailed Statement of | Financial Activities | ||||||
| Rates | 1,459 | 1,459 | 143 | ||||
| Premises cleaning | 699 | 699 | 534 | ||||
| Premises insurances | 747 | 747 | |||||
| Premises repairs and maintenance |
401 | 6,000 | 6,401 | 770 | |||
| 3,306 | 17,636 | 20,942 | 13,746 | ||||
| General administrative | costs, | ||||||
| including depreciation |
and | ||||||
| amortisatlon | |||||||
| Depreciation of Fixtures fittings |
and | 4,811 | 4,811 | 1,571 | |||
| Depreciation ofComputer equipment |
1,482 | 1,482 | 5,767 | ||||
| Bank charges | 343 | 343 | |||||
| General Insurances | 1,374 | 2,000 | 3,374 | 1,020 | |||
| Software, ITsupport costs |
and | related | 5,053 | 21,158 | 26,211 | 4,074 | |
| Stationery and printing |
3,074 | 3,500 | 6,574 | 1,925 | |||
| Subscriptions | 356 | 356 | 1,010 | ||||
| Sundryexpenses | 46 | 46 | 1,511 | ||||
| Telephone, fax and broadband | 831 | 500 | 1,331 | 1,181 | |||
| 17,370 | 27,158 | 44,528 | 18,059 | ||||
| Legal and professional | costs | ||||||
| Audit/Independent examination |
|||||||
| fees | 750 | ||||||
| Accountancy and bookkeeping |
459 | 2,500 | 2,959 | 1,415 | |||
| Other legal and professional costs |
5,420 | 5,520 | 3,724 | ||||
| 6,779 | 2,600 | 9,379 | 5,889 | ||||
| Total ofexpenditure of |
other costs | 93,096 | 199,095 | 292,191 | 115,552 | ||
| Total expenditure | 93,096 | 199,095 | 292,191 | 119,044 | |||
| Net gains on investments | |||||||
| Net (expenditure)/income | (59,183) | (41,567) | (100,749) | 90,600 | |||
| Net (expenditure)/income other gains/(losses) |
before | (59,183) | (41,567) | (100,749) | 90,600 | ||
| Other Gains | |||||||
| Net movement in funds |
(59,183) | (41,567) | (100,749) | 90,600 | |||
| Reconciliation offunds: | |||||||
| Total funds brought forward | 169,680 | 125,170 | 294,850 | 204,250 | |||
| Total funds carried forward | 110,498 | 83,604 | 194,101 | 294,850 |