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|||||Page||
|---|---|---|---|---|---|
|Report ofthe Trustees|||I|to|7|
|Independent
Examiner's||Report||||
|Statement ofFinancial||Activities||||
|Balance Sheet|||10|to|11|
|Cash Flow Statement||||12||
|Notes to the Financial|Statements||13|to|29|
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||||||2020|2019|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|||Notes|||||
|INCOME AND ENDOWMENTS FROM|||||||
|Donations
and legacies|||16,605|15,521|32,126|38,568|
|Charitable
activities|||||||
|Sale ofgoods and services
Contractual
Letting ofnon iavestmeat
Ancillary|property||60,290
590,961
2,000
5,513||60,290
590,961
2,000
5,513|64,254
481,128
3,000
8,272|
|Other trading activities
Investment
income|||2,300
270|5,627|7,927
270|4,016
169|
|Other income|||135,098|3,000|138,098|9867|
|Total|||813,037|24,148|837,185|609,274|
|EXPENDITURE ON|||||||
|Raising funds||8|13,026||13,026|13,847|
|Charitable
activities|||||||
|Sale ofgoods and services
Contractual
Ancillary
Management
and administration|||185,056
528,330
774|1,464|185,056
529,794
774|122,461
464,440
9,093
5,619|
|Total|||727,186|1,464|728,650|615,460|
|NET INCOME/(EXPENDITURE)|||85,851|22,684|108,535|(6,186)|
|Transfers
between funds||21|~13631|~13631)|||
|Net movement
in funds|||99,482|9,053|108,535|(6,186)|
|RECONCILIATION
OFFUNDS|||||||
|Total funds brought forward|||500,048|22,372|522,420|528,606|
|TOTAL FUNDS CARRIED FORWARD|||599,530|31,425|630,955|522,420|
##
||Balance Sheet|Balance Sheet||||
|---|---|---|---|---|---|
||3~1J|1 202tl||||
|||||2020|2019|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes||f,|||
|FIXEDASSETS||||||
|Tangible assets|15|391,520||391,520|347,549|
|CURRENT ASSETS||||||
|Stocks|16|20,852||20,852|24,248|
|Debtors|17|79,371||79,371|41,075|
|Cash at bank and in hand||186,167|31,425|217,592|137,017|
|||286,390|31,425|317,815|202,340|
|CREDITORS||||||
|Amounts
falling due within one year|18|(53,930)||(53,930)|(27,469)|
|NET CURRENT ASSETS||232,460|31,425|263,885|174,871|
|TOTAL ASSETSLESSCURRENT LIABILITIES||623,980|31,425|655,405|522,420|
|PROVISIONS FORLIABILITIES|20|(24,450)||(24,450)||
|NET ASSETS||599,530|31,425|630,955|522,420|
|FUNDS|21|||||
|Unrestricted
funds||||599,530|500,048|
|Restricted funds||||31,425|22,372|
|TOTAL FUNDS||||630,955|522,420|
##
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|||||||Cash Flow Statement||||
|---|---|---|---|---|---|---|---|---|---|
||||||for the|Year Ended 31 Jul|2020|||
|||||||||2020|2019|
||||||Notes|||||
|Cash flows from operating||activities||||||||
|Cash generated
&om operations|||||25|||159,411|34,892|
|Net cash provided
by operating|||activities|||||159,411|34,892|
|Cash flows from investing||activities||||||||
|Purchase oftangible fixed assets
Sale oftangible fixed assets||||||||(79,106)|(53,753)
900|
|Interest received||||||||270|169|
|Net cash used in investing|activities|||||||(78,836)|(52,684)|
|Change in cash and cash|equivalents|||in the||||||
|reporting
period||||||||80,575|(17,792)|
|Cash and cash equivalents||at the beginning|||of|||||
|the reporting
period||||||||137,017|154,809|
|Cash and cash equivalents||at the end||ofthe||||||
|reporting
period||||||||217,592|137,017|
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|DONATIONS|AND LEGACIES|||
|---|---|---|---|
|||2020|2019|
|Donations||20,276|19,329|
|Grants||11,850|19,239|
|||32,126|38,568|
|Included in donations isf3,671(2019:f3,864) for restricted projects.||||
##
||||||ear Ended 31|Jul
2020|||
|---|---|---|---|---|---|---|---|---|
|4.|OTHER TRADING ACTIVITIES||||||||
||||||||2020|2019|
||Fundraising
events||||||7,927|4,016|
|5.|INVESTMENT INCOME||||||||
||||||||2020|2019|
||Deposit account interest||||||270|169|
|6.|INCOME FROM CHARITABLE||||ACTIVITIES||||
|||||||||Letting|
|||||||Sale of||ofnon|
|||||||goods and||investment|
|||||||services|Contractual|property|
|||||||||f.|
||Provider invoice income||||||280,486||
||Hub provision||||||276,893||
||Selffunding||||||33,582||
||Garden nursery
sales, contracting||and workshop||||||
||sales|||||60,290|||
||Renewable
heat incentive||||||||
||Income received for provision ofwork||||||||
||placements
for occupational|therapy|||students||||
||Room and facility hire|||||||2,000|
||Sundry income||||||||
|||||||60,290|590,961|2,000|
||||||||2020|2019|
||||||||Total|Total|
|||||||Ancillary|activities|activities|
||||||||f||
||Provider invoice income||||||280,486|274,790|
||Hub provision||||||276,893|164,607|
||Selffunding||||||33,582|41,731|
||Garden nursery sales, contracting||and||workshop||||
||sales||||||60,290|64,254|
||Renewable
heat incentive
Incotne received for provision of||work|||5,266|5,266|4,076|
||placements
for occupational|therapy||students||145|145|2,235|
||Room and facility hire||||||2,000|3,000|
||Sundry income|||||102|102|1,961|
|||||||5,513|658,764|556,654|
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|OTHER INCOME||||
|---|---|---|---|
|||2020|2019|
|Minibus hire income||6,129|9,867|
|Government
grants||57,323||
|Transfer ofassets &om unincorporated|charity|74,646||
|||138,098|9,867|
##
##
|Raising donations|Raising donations|and legacies||||
|---|---|---|---|---|---|
|||||2020|2019|
|Staffcosts||||11,925|11,676|
|Fundraising|costs|||1,101|2,171|
|||||13,026|13,847|
|CHARITABLE ACTIVITIES COSTS||||||
||||Direct|Support||
||||Costs (see|costs (see||
||||note 10)|note 11)|Totals|
|||||f.||
|Saleofgoods and||services|144,155|40,901|185,056|
|Contractual|||458,067|71,727|529,794|
|Ancillary|||774||774|
||||602,996|112,628|715,624|
##
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||||||Sale of|||2020|2019|
|---|---|---|---|---|---|---|---|---|---|
||||||goods and|||Total|Total|
||||||services|Contractual|Ancilliary|activities|activities|
|Staffcosts|||||105,544|326,186||431,730|345,216|
|Other operating||leases|||753|1,507||2,260|981|
|Volunteer
allowance|||||1,668|5,005||6,673|10,675|
|Garden nursery||and|workshop|purchases|9,058|27,174||36,232|33,831|
|Rates and water|||||505|1,515||2,020|2,665|
|Insurance|||||1,531|4,594||6,125|5,313|
|Light and heat|||||3,000|9,666||12,666|12,680|
|Postage, stationery,|||marketing|etc.|932|3,003||3,935|6,098|
|Telephone|||||745|2,402||3,147|2,072|
|Motor expenses|||||1,610|14,492||16,102|12,560|
|Sundries|||||1,163|3,491||4,654|7,254|
|Retreshments|||||286|858||1,144|2,710|
|Repairs|||||5,142|15,426||20,568|20,649|
|Bookkeeping|services||||1,523|4,908||6,431|4,014|
|Trallllng|||||775|1,549|774|3,098|2,024|
|Excursions||||||4,303||4,303|1,310|
|Adjustment|for|irrecoverable||VAT|1,136|3,407||4,543||
|Depreciation|||||8,784|26,351||35,135|27,290|
|Loss on sale|of|assets|||||||300|
||||||144,155|458,067|774|602,996|502,695|
##
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|||||||Sale of||
|---|---|---|---|---|---|---|---|
|||||||goods aud||
|||||||services|Contractual|
|||||||f||
|StafFcosts||||||38,042|57,303|
|Other operating||leases||||63|188|
|Light and heat||||||167|500|
|Postage, stationery,|||marketing|etc.||52|155|
|Telephone||||||42|124|
|Bank charges||||||338|1,015|
|Sundries||||||117|353|
|Professional|fees inc HR and|||payroll||1,995|5,985|
|Bookkeeping|services|||||85|253|
|Accountancy|fees|||||||
|Independent|Examiners fee|||||||
|||||||40,901|65,876|
|||||||2020|2019|
||||||Connnctual|Total|Total|
||||||(governance)|activities|activities|
|||||||f.||
|Staff costs|||||1,491|96,836|87,534|
|Other operating||leases||||251|109|
|Light and heat||||||667|668|
|Postage, stationery,|||marketing|etc.||207|321|
|Telephone||||||166|109|
|Bank charges||||||1,353|928|
|Sundries||||||470|604|
|Professional|fees inc HR and|||payroll||7,980|4,274|
|Bookkeeping|services|||||338|211|
|Accountancy|fees||||3,610|3,610|3,460|
|Independent|Examiners fee||||750|750|700|
||||||5,851|112,628|98,918|
##
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|||2020|2019|
|---|---|---|---|
|Depreciation
-|owned assets|35,135|27,290|
|Other operating|leases|2,511|1,090|
|Deficit on disposal offixed assets|||300|
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|STAFF COSTS|||||
|---|---|---|---|---|
||||2020|2019|
|Wages and salaries|||505,079|415,412|
|Social security costs|||27,210|23,681|
|Other pension costs|||8,203|5,333|
||||540,492|444,426|
|The average monthly|number ofemployees|during the year was as follows:|||
||||2020|2019|
|Centre manager|||1|1|
|Centre and support staff|||43|29|
||||44|30|
##
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|TANGIBLE FIXEDASSETS|||||
|---|---|---|---|---|
|||||Gardening|
|||Freehold|Biomass|8t outside|
|||property|boiler|equipment|
|COST|||||
|At 1 August 2019||334,239|26,926|12,781|
|Additions||33,790||3,750|
|At 31 July 2020||368,029|26,926|16,531|
|DEPRECIATION|||||
|At 1 August 2019||52,615|6,731|6,868|
|Charge foryear||11,027||3,762|
|At 31July 2020||63,642|6,731|10,630|
|NET BOOK VALUE|||||
|At 31 July 2020||304,387|20,195|5,901|
|At 31July 2019||281,624|20,195|5,913|
||Offtce,||||
||shop||||
||furnishings||||
||and||||
||general|Motor|Woodwork||
||equipment|vehicles|toolsf|Totals|
|COST|||||
|At 1 August 2019|54,551|38,353|6,565|473,415|
|Additions|9,566|32,000||79,106|
|At 31July 2020|64,117|70,353|6,565|552,521|
|DEPRECIATION|||||
|At 1 August 2019|36,891|17,928|4,833|125,866|
|Charge for year|6,806|13,106|434|35,135|
|At 31July 2020|43,697|31,034|5,267|161,001|
|NET BOOK VALUE|||||
|At 31July 2020|20,420|39,319|1,298|391,520|
|At 31July 2019|17,660|20,425|1,732|347,549|
##
##
|16.|STOCKS||||
|---|---|---|---|---|
||||2020|2019|
||Stocks||20,852|24,248|
|17.|DEBTORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|||
||||2020|2019|
||Trade debtors||43,421|12,472|
||Other debtors||12,062|24,380|
||Prepayments|and accrued income|23,888|4,223|
||||79,371|41,075|
|18.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||2020|2019|
||Trade creditors||4,881|6,188|
||Other creditors||1,978||
||Accrued expenses||47,071|21,281|
||||53,930|27,469|
##
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||2020|2019|
|---|---|---|
||I|I|
|Within one year|1,323||
|Between one and five years|5,292||
||6,615||
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##
||Compensatory|
|---|---|
||payments|
|At 1 August 2019||
|Charge to statement offinancial activity|24,450|
|At 31July 2020|24,450|
##
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||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
|||||At 1.8.19|in funds|funds|31.7.20|
||||||||f|
|Unrestricted
funds||||||||
|General fund||||221,237|85,851|13,814|320,902|
|Designated
Freehold|Property|fund||269,679||1,459|271,138|
|Designated Vehicle|and Equipment||fund|9,132||(1,642)|7,490|
|||||500,048|85,851|13,631|599,530|
|Restricted funds||||||||
|Walking Group fund||||2,632|(684)||1,948|
|Garden classroom fund||||1,395||(1,395)||
|Tree House fund||||412||(412)||
|Ceramics
fund||||2,834||(2,834)||
|Nursery
improvements|fund|||4,639||(4,639)||
|Stronger coiiununities|fund|||871|(780)|(91)||
|Anne Baker Bursary|fund|||5,809|1,691||7,500|
|Toilets refurbishment|fund|||3,780||(3,780)||
|Scare Zone catering|equipment|fund|||480|(480)||
|Gig Buddies fund|||||6,650||6,650|
|Staying safe together|fund||||9,700||9,700|
|Breathing Space|||||5,627||5,627|
|||||22,372|22,684|(13,631)|31,425|
|TOTAL FUNDS||||522,420|108,535||630,955|
##
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||||Incoming|Resources|Movement|
|---|---|---|---|---|---|
||||resources
f|expended
f|in funds|
|Unrestricted
funds||||||
|General fund|||813,037|(727,186)|85,851|
|Restricted funds||||||
|Walking Gmup fund||||(684)|(684)|
|Stronger communities|fund|||(780)|(780)|
|Anne Baker Bursary|fund||1,691||1,691|
|Scare Zone catering|equipment|fund|480||480|
|Gig Buddies fund|||6,650||6,650|
|Staying safe together|fund||9,700||9,700|
|Breathing Space|||5,627||5,627|
||||24,148|(1,464)|22,684|
|TOTAL FUNDS|||837,185|(728,650)|108,535|
##
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||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
|||||At 1.8.18|in funds|funds|31.7.19|
|Unrestricted
funds||||||||
|General fund||||233,690|(29,785)|17,332|221,237|
|Designated
Freehold|Property|fund||268,842||837|269,679|
|Designated
Vehicle and Equipment|||fund|10,603||(1,471)|9,132|
|||||513,135|(29,785)|16,698|500,048|
|Restricted funds||||||||
|Four Seasons garden|fund|||4,389||(4,389)||
|WaBdng Group fund||||3,831|(1,199)||2,632|
|Garden classroom fund||||4,239||(2,844)|1,395|
|Tree House fund||||412|||412|
|Cooker fund||||1,600||(1,600)||
|Play equipment
fund||||1,000||(1,000)||
|Ceramics fund|||||2,834||2,834|
|Nursery
improvements|fund||||9,189|(4,550)|4,639|
|Stronger communities|fund||||3,186|(2,315)|871|
|Anne Baker Bursary|fund||||5,809||5,809|
|Toilets refurbishment|fund||||3,780||3,780|
|||||15,471|23,599|(16,698)|22 372|
|TOTAL FUNDS||||528,606|(6,186)||522,420|
##
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|||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources|expended|in funds|
|Unrestricted
funds|||||||
|General fund||||584,226|(614,011)|(29,785)|
|Restricted funds|||||||
|Walking Group fund|||||(1,199)|(1,199)|
|Ceramics
fund||||2,834||2,834|
|Healthy eating fund||||250|(250)||
|Nursery
improvements|fund|||9,189||9,189|
|Stronger communities|fund|||3,186||3,186|
|Anne Baker Bursary|fund|||5,809||5,809|
|Toilets refurbishment|fund|||3,780||3,780|
|||||25,048|(1,449)|23,599|
|TOTAL FUNDS||||609,274|(615,460)|(6,186)|
|Designated
funds|||||||
|Funds have been designated||by the Trustees for the following|purposes;||||
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|ACTIVITIES||||||
|---|---|---|---|---|---|
|||||2020|2019|
|||||6||
|Net income/(expenditure)||for the reporting|period (asper the Statement of|||
|Financial Activities)
Adjustments
for:||||108,535|(6,186)|
|Depreciation
charges||||35,135|27,290|
|Loss on disposal of|fixed|assets|||300|
|Interest received||||(270)|(169)|
|Increase inprovisions||||24,450||
|Decrease/(increase)|in stocks|||3,396|(2,402)|
|(Increase)/decrease|in debtors|||(38,296)|6,974|
|Increase in creditors||||26,461|9,085|
|Net cash provided|by operaiions|||159,411|34,892|
##
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||At 1.8.19|Cash flow|At 31.7.20|
|---|---|---|---|
|||6||
|Net cash||||
|Cash at bank and in hand|137,017|80,575|217,592|
||137,017|80,575|217,592|
|Total|137,017|80,575|217,592|
##