| Pages | ||||
|---|---|---|---|---|
| Trustees' Annual Report |
2to8 | |||
| Independent Examiner's |
Report | |||
| Statement of Financial Activities | 10 | |||
| Summary Income and Expenditure |
Account | |||
| Balance Sheet | 12 | |||
| Statement ofCash flows | 13 | |||
| Notes tothe Accounts | 14 to 21 | |||
| Detailed Statement of Financia | I Activities | 22to 23 |
| isability | Living Allowan | ce (DLA) & |
Personal Ind |
ependence Paym |
ent (PIP) |
|
|---|---|---|---|---|---|---|
| April 22- | March 23 | |||||
| Number | completed | Value | ||||
| Applications | and submitted | Successful | ||||
| Disability | Living Allowance | 85 | 95% | f225,906 | ||
| Personal | Independence | Payment | 27 | 95% | f126,711 |
| April 22- Marc | h 23 | h 23 | |||
|---|---|---|---|---|---|
| Number ofsessions | Average number of | Total attendance | |||
| delivered | numbers of | forthe year | |||
| participants | per | ||||
| Group Activities | session | ||||
| Family | 20 | 45 | 887 | ||
| Youth Adventures | 20 | 12 | 235 | ||
| Adventure | Club | 20 | 22 | 442 | |
| Fun &Freedom | 20 | 25 | 520 | ||
| Making Sense | 20 | 148 | |||
| Little steps | together | 144 | |||
| Total | 118 | 120 | 2,376 |
| Parent focused workshops | Attendance | |||||
|---|---|---|---|---|---|---|
| Makaton Level 1: |
10 | |||||
| Makaton Level 2: |
10 | |||||
| Challenging Behaviours: |
||||||
| Cookery course for families with a | Neurodiverse | 4parents and 6 children | ||||
| child | ||||||
| Parent/Carer virtual evening support |
group: | |||||
| Glass Making Workshop: | 10 | |||||
| Carers Day with nutrition | and mindful | art: | ||||
| Coffee Morning with Plymouth |
Information | and | 10 | |||
| advice service | ||||||
| Makaton Taster Session: | ||||||
| Deputyship and Power of |
Attorney | Workshop: | 10 | |||
| Coffee Morning with an Occupational |
Therapist: | 10 | ||||
| Managing Stress Workshop: |
||||||
| Deputyship and Power of |
Attorney | Drop in: | ||||
| Makaton Level 1: |
12 | |||||
| Makaton Level 2: |
12 | |||||
| Coffee Morning with Plymouth |
Information | and | ||||
| advice service | ||||||
| Glass Making Workshop: | 10 | |||||
| Coffee Morning with a Speech |
and | Language | ||||
| Therapist: |
| for the year ende | d 31March 2 | 023 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| Notes | E | E. | E | f | ||
| Income and endowments | ||||||
| from: | ||||||
| Donations and |
legacies | 4 | 28,607 | 198,164 | 226,771 | 178,359 |
| Charitable activities |
5. | 14,513 | 14,513 | 12,849 | ||
| Other | 6 | 234 | ||||
| Total | 43,120 | 198,164 | 241,284 | 191,442 | ||
| Expenditure on: |
||||||
| Other | 68,513 | 255,048 | 323,561 | 292,191 | ||
| Total | 68,513 | 255,048 | 323,561 | 292,191 | ||
| Net gains on investments | ||||||
| Net expenditure | (25,393) | (56,884) | (82,277) | (100,749) | ||
| Transfers between funds |
||||||
| Net expenditure gains/(losses) |
before other | (25,393) | (56,884) | (82,277) | (100,749) | |
| Other gains and | losses | |||||
| Net movement | in funds | (25,393) | (56,884) | (82,277) | (100,749) | |
| Reconciliation offunds: |
||||||
| Total funds brought forward | 110,497 | 83,604 | 194,101 | 294,850 | ||
| Total funds carried forward | 85,104 | , 26,720 | 111,824 | 194,101 |
| 2023 | 2022 | ||
|---|---|---|---|
| f | f | ||
| Income | 241,284 | 191,442 | |
| Gross income for | the year | 241,284 | 191,442 |
| Expenditure | 316,798 | 285,898 | |
| Depreciation and |
charges for | ||
| impairment offixed assets |
6,763 | 6,293 | |
| Total expenditure | forthe year | 323,561 | 292,191 |
| Net expenditure | before tax for the year | (82,277) | (100,749) |
| Net expenditure | forthe year | (82,277) | (100,749) |
| at 31March 202 | 3 | 3 | 3 | |||
|---|---|---|---|---|---|---|
| Company No. |
07414172 | Notes | 2023 | 2022 | ||
| f | f | |||||
| Fixed assets | ||||||
| Tangible assets | 10 | 14,030 | 20,491 | |||
| 14,030 | 20,491 | |||||
| Current assets | ||||||
| Debtors | 11 | 18,916 | 1,919 | |||
| Cash at bank and | in hand | 83,833 | 181,626 | |||
| 102,749 | 183,545 | |||||
| Creditors: Amount | falling due within one year | 12 | (4,955) | (9,935) | ||
| Net current assets | 97,794 | 173,610 | ||||
| Total assets less | current liabilities | 111,824 | 194,101 | |||
| Net assets excluding | pension asset or liability | 111,824 | 194,101 | |||
| Total net assets | 111,824 | 194,101 | ||||
| The funds ofthe | charity | |||||
| Restricted funds | 13 | |||||
| Restricted income |
funds | 26,720 | 83,604 | |||
| 26,720 | 83,604 | |||||
| Unrestricted funds |
13 | |||||
| General funds | 32,351 | 57,744 | ||||
| Designated funds |
52,753 | 52,753 | ||||
| 85,104 | 110,497 | |||||
| Reserves | 13 | |||||
| Total funds | 111,824 | 194,101 |
| 2023 | 2022 | ||
|---|---|---|---|
| f | f | ||
| Cash flows from operating activities |
|||
| Net expenditure per Statement of Financial |
Activities | (82,277) | (100,749) |
| Adjustments for: |
|||
| Depreciation ofproperty, plant and equipment |
6,763 | 6,293 | |
| Increase in trade and other receivables |
(16,997) | (723) | |
| (Decrease)/Increase in trade and other payables |
(5,330) | 4,572 | |
| Net cash used in operating activities |
(97,841) | (90,841) | |
| Cash flows from investing activities |
|||
| Payments for property, plant and equipment |
(302) | (8,556) | |
| Net cash used in investing activities |
(302) | (8,322) | |
| Net cash from financing activities |
|||
| Net decrease in cash and cash equivalents | (98,143) | (99,163) | |
| Cash and cash equivalents at the beginning |
ofthe year | 181,626 | 278,039 |
| Cash and cash equivalents at the end ofthe year |
83,483 | 178,876 | |
| Components ofcash and cash equivalents |
|||
| Cash and bank balances | 83,833 | 181,626 | |
| 83,833 | 181,626 |
| last year and no chan | last year and no chan | last year and no chan | last year and no chan | ges have been made to accounts for previous |
years. | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Fund accounting | |||||||||||
| Unrestricted | funds | These are available for use atthe discretion | ofthe trustees | in furtherance | of | the | |||||
| 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 available for use subject to restrictions imposed |
by the donor | or through | ||||||||
| terms ofan appeal. | |||||||||||
| Income | |||||||||||
| Recognition | of | Income is included in the Statement of Financial 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 ofgrants, donations |
and gifts is included | in | the | ||||||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | |||||||||
| entitlement to the income. |
|||||||||||
| Tax reclaims | on | Income from tax reclaims is included in the |
SoFA at the | same time as the | |||||||
| donations | and | gifts | gift/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 is |
not 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 | of | fixed | at the end ofthe year. | ||||||||
| assets | |||||||||||
| Gains/(losses) | on | This includes any gain or loss on the sale of |
investments. | ||||||||
| investment | assets |
| 3 Statement |
of Financial | Activities - prior y | ear | ||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| funds | funds | Total funds | |||||
| 2022 | 2022 | 2022 | |||||
| Income and endowments | from: | ||||||
| Donations | and legacies | 20,831 | 157,529 | 178,359 | |||
| Charitable | activities | 12,849 | 12,849 | ||||
| Other | 234 | 234 | |||||
| Total | 33,914 | 157,529 | 191,442 | ||||
| Expenditure on: |
|||||||
| Other | 93,096 | 199,095 | 292,191 | ||||
| Total | 93,096 | 199,095 | 292,191 | ||||
| Net income | (59,183) | (41,567) | (100,749) | ||||
| Net income before other | |||||||
| gains/(losses) | (59,183) | (41,567) | (100,749) | ||||
| Other gains and losses: | |||||||
| Net movement | in funds | (59,183) | (41,567) | (100,749) | |||
| Reconciliation | offunds: | ||||||
| Total funds brought forward | 169,680 | 125,170 | 294,850 | ||||
| Total funds carried forward | 110,498 | 83,604 | 194,101 | ||||
| 4 Income from donations |
and legacies | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| 2023 | 2022 | ||||||
| Charitable | grants received | 23,942 | 198,164 | 222,106 | 161,500 | ||
| Donations | and legacies | 4,665 | 4,665 | 16,859 | |||
| 28,607 | 198,164 | 226,771 | 178,359 |
| Income from charitable activities |
|||
|---|---|---|---|
| Unrestricted | Total | Total | |
| 2023 | 2022 | ||
| Family contributions (activities ) |
5,993 | 5,993 | 12,849 |
| Fundraising | 300 | 300 | |
| Events | 7,430 | 7,430 | |
| Room hire and training | 790 | 790 | |
| 14,513 | 14,513 | 12,849 |
| Other inc | ome | |||
|---|---|---|---|---|
| Total | Total | |||
| 2023 | 2022 | |||
| Covid-19 | JRSgrants | received | 234 | |
| 234 |
| 7 | Other expenditur | e | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| 2023 | 2022 | ||||||
| Advertising | 10,453 | 10,453 | 11,944 | ||||
| Activities and workshops |
10,196 | 17,614 | 27,810 | 21,880 | |||
| Employee costs | 8,227 | 237,434 | 245,661 | 181,311 | |||
| Motor and travel | costs | 3,001 | 3,001 | 2,207 | |||
| Premises costs | 12,298 | 12,298 | 20,942 | ||||
| Amortisation, depreciation, |
|||||||
| impairment, profit/loss |
on | 6,763 | 6,763 | 6,293 | |||
| disposal offixed | assets | ||||||
| General administrative | costs | 7,655 | 7,655 | 38,235 | |||
| Legal and professional | costs | 9,920 | 9,920 | 9,379 | |||
| 68,513 | 255,048 | 323,561 | 292,191 | ||||
| 8 | Net expenditure | before transfers | |||||
| 2023 | 2022 | ||||||
| This is stated after charging: | f | f | |||||
| Depreciation of |
owned | fixed assets | 6,763 | 6,293 |
| 9 | Staff costs | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Salaries and wages | 222,306 | 151,382 | |||
| Social security | costs | 12,475 | 11,019 | ||
| Pension costs | 4,290 | 1,807 | |||
| 239,071 | 164,208 | ||||
| No employee | received emoluments | in excess off60,000. | |||
| 10 | Tangible fixed | assets |
| 10 | No employee received emoluments in excess off Tangible fixed assets |
60,000. | ||
|---|---|---|---|---|
| Fixtures and | Computer | Total | ||
| fittings | equipment | |||
| Cost or revaluation | ||||
| At 1April 2022 | 18,971 | 45,627 | 64,598 | |
| Additions | 302 | 302 | ||
| At 31March 2023 | 18,971 | 45,929 | 64,900 | |
| Depreciation and |
||||
| impairment | ||||
| At 1April 2022 | 13,043 | 31,064 | 44,107 | |
| Depreciation charge for the |
1,185 | 5,578 | 6,763 | |
| year | ||||
| At 31March 2023 | 14,228 | 36,642 | 50,870 | |
| Net book values | ||||
| At 31March 2023 | 4,743 | 9,287 | 14,030 | |
| At 31March 2022 | 5,928 | 14,563 | 20,491 | |
| 11 | Debtors | |||
| 2023 | 2022 | |||
| f | ||||
| Trade debtors | 4,000 | |||
| Other debtors | 601 | 304 | ||
| Prepayments and accrued income |
14,315 | 1,615 | ||
| 18,916 | 1,919 | |||
| 12 | Creditors: | |||
| amounts falling due within one year |
||||
| 2023 | 2022 | |||
| f | ||||
| Other taxes and social security | 220 | 5,272 | ||
| Other creditors | 278 | |||
| Accruals | 4,735 | 4,385 | ||
| 4,955 | 9,935 |
| Movement in funds |
||||
|---|---|---|---|---|
| Incoming | ||||
| resources | ||||
| At 31 | ||||
| (including | Resources | March | ||
| At 1April | other gains/losses |
expended | 2023 | |
| 2022 | ) | |||
| f | ||||
| Restricted funds: | ||||
| Restricted income funds: | ||||
| BBCChildren in Need (CIN) |
5,852 | (5,852) | ||
| Big Lottery (BIG) | 33,055 | 93,743 | (100,078) | 26,720 |
| Make some noise (MSN) | 38,492 | (38,492) | ||
| Health Education | 10,455 | (10,455) | ||
| PCC - Respite DFE | 19,373 | (19,373) | ||
| Devon Community | ||||
| Foundation Thrive with Five |
7,000 | (7,000) | ||
| South West ADCS | 29,000 | (29,000) | ||
| Other restricted | 6,205 | 38,593 | (44,798) | |
| Total | 83,604 | 198,164 | (255,048) | 26,720 |
| Unrestricted funds: |
||||
| General funds | 57,744 | 43,120 | (68,513) | 32,351 |
| Designated funds: |
||||
| General Fund |
52,753 | 52,753 | ||
| Total | 52,753 | 52,753 | ||
| Total funds | 194,101 | 241,284 | (323,561) | 111,824 |
| 14 | Analysis | of | net assets | between funds |
|||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | |||||||||
| Total | |||||||||
| funds | |||||||||
| f | |||||||||
| Fixed assets | 14,030 | 14,030 | |||||||
| Net current | assets | 97,794 | 97,794 | ||||||
| 111,824 | 111,824 | ||||||||
| 15 | Reconciliation ofnet debt | ||||||||
| At 31 | |||||||||
| At 1April | March | ||||||||
| 2022 | Cash flows | 2023 | |||||||
| f | f | f | |||||||
| Cash and cash equivalents | 181,626 | (97,793) | 83,833 | ||||||
| 181,626 | (97,793) | 83,833 | |||||||
| Net debt | 181,626 | (97,793) | 83,833 | ||||||
| 16 | Commitments | ||||||||
| Operating | lease commitments | ||||||||
| Annual | commitments | under non-cancellable | operating | leases are as follows: | |||||
| 2023 | 2023 | 2022 | 2022 | ||||||
| Land and | Land and | ||||||||
| Other | Other | ||||||||
| buildings | buildings | ||||||||
| f | f | ||||||||
| Operating | leases with | expiry date: | |||||||
| Within | one year | 7,000 | |||||||
| In the | second to fifth years inclusive | 7,000 | |||||||
| 7,000 | 7,000 | ||||||||
| Pension | commitments | ||||||||
| 2023 | 2022 | ||||||||
| f | f | ||||||||
| The pension cost charge to the company | |||||||||
| amounted | to: | 4,290 | 1,807 | ||||||
| 17 | Related | party disclosures | |||||||
| Controlling | party |
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | Total funds | Total funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| f | f | f | f | |||
| Income and endowments | from: | |||||
| Donations and legacies |
||||||
| Charitable grants received |
23,942 | 198,164 | 222,106 | 161,500 | ||
| Donations and legacies |
4,665 | 4,665 | 16,859 | |||
| 28,607 | 198,164 | 226,771 | 178,359 | |||
| Charitable activities |
||||||
| Family contributions | (activitiesj | 5,993 | 5,993 | 12,849 | ||
| Fundraising | 300 | 300 | ||||
| Events | 7,430 | 7,430 | ||||
| Room hire and training | 790 | 790 | ||||
| 14,513 | 14,513 | 12,849 | ||||
| Other | ||||||
| Covid-19 JRSgrants received | 234 | |||||
| 234 | ||||||
| Total income and endowments | 43,120 | 198,164 | 241,284 | 191,442 | ||
| Expenditure on: |
||||||
| Other expenditure | ||||||
| Advertising | 10,453 | 10,453 | 11,944 | |||
| Activities and workshops |
10,196 | 17,614 | 27,810 | 21,880 | ||
| 20,649 | 17,614 | 38,263 | 33,824 | |||
| Employee costs | ||||||
| Salaries/wages | 1,384 | 220,922 | 222,306 | 151,382 | ||
| Employer's NIC |
227 | 12,248 | 12,475 | 11,019 | ||
| Pension costs | 26 | 4,264 | 4,290 | 1,807 | ||
| Staff recruitment | 12,722 | |||||
| Staff training | 5,625 | 5,625 | 3,884 | |||
| Staff welfare | 965 | 965 | 497 | |||
| 8,227 | 237,434 | 245,661 | 181,311 | |||
| Motor and travel costs | ||||||
| Travel and subsistence | 1,565 | 1,565 | 753 | |||
| Business mileage costs | 236 | 236 | 168 | |||
| reimbursed | ||||||
| Fares | 1,200 | 1,200 | 1,286 | |||
| 3,001 | 3,001 | 2,207 | ||||
| Premises costs | ||||||
| Rent and service charges | 9,349 | 9,349 | 11,636 | |||
| Rates and water | 1,083 | 1,083 | 1,459 | |||
| Premises cleaning | 604 | 604 | 699 | |||
| Premises insurances | 435 | 435 | 747 |
| Friends And Families ofSpecial Children Ltd. Detailed Statement of Financial Activities |
||||
|---|---|---|---|---|
| Premises repairs and maintenance |
827 | 827 | 6,401 | |
| 12,298 | 12,298 | 20,942 | ||
| General administrative costs, |
||||
| including depreciation and |
||||
| amortisation | ||||
| Depreciation of Fixtures and fittings |
5,578 | 5,578 | 4,811 | |
| Depreciation ofComputer equipment |
1,185 | 1,185 | 1,482 | |
| Bank charges | 13 | 13 | 343 | |
| General insurances | 256 | 256 | 3,374 | |
| Software, ITsupport and related costs |
1,319 | 1,319 | 26,211 | |
| Stationery and printing |
3,679 | 3,679 | 6,574 | |
| Subscriptions | 200 | 200 | 356 | |
| Sundry expenses | 46 | |||
| Telephone, fax and broadband |
2,188 | 2,188 | 1331 | |
| 14,418 | 14,418 | 44,528 | ||
| Legal and professional costs |
||||
| Audit/Independent examination fees |
1,200 | 1,200 | 900 | |
| Accountancy and bookkeeping |
3,100 | 3,100 | 2,959 | |
| Other legal and professional | 5,620 | 5,620 | 5,520 | |
| costs | ||||
| 9,920 | 9,920 | 9,379 | ||
| Total ofexpenditure ofother costs |
68,513 | 255,048 | 323,561 | 292,191 |
| Total expenditure | 68,513 | 255,048 | 323,561 | 292,191 |
| Net gains on investments | ||||
| Net expenditure | (25,393) | (56,884) | (82,277) | (100,749) |
| Net expenditure before other gains/(losses) |
(25,393) | (56,884) | (82,277) | (100,749) |
| Other Gains | ||||
| Net movement in funds |
(25,393) | (56,884) | (82,277) | (100,749) |
| Reconciliation offunds: |
||||
| Total funds brought forward |
110,497 | 83,604 | 194,101 | 294,850 |
| Total funds carried forward | 85,104 | 26,720 | 111,824 | 194,101 |