## ## ||||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|