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2022-08-31-accounts

Page
Trustees'
report
1-4
Independent
examiner's
report
Statement offinancial activities
Balance sheet
Notes to the financial statements

Unrestricted Restricted Total Total
Notes funds
6
funds 2022f 2021
ncom
and
n
Donations
and
legacies 148,863 11,106 159,969 131,999
Other trading
activities
161,323 161,323 118,496
Otherincome 2,487 2,487 47,675
Total income 310,186 13,593 323,779 298,170
~E*
Cht
Raising funds 107,378 107,378 77,331
Charitable
activities
294,231 15,660 309,891 186,474
Total resources expended 401,609 15,660 417,269 263,805
Net (expenditure)fincome for the year/
Net movement in funds (91,423) (2,067) (93,490) 34,365
Fund balances at 1 September 2021 562,840 33,445 596,285 561,920
Fund balances at 31August 2022 471,417 31,378 502,795 596,285

2022 2021
Notes
Fixed assets
Intangible assets 14 23,324
Tangible assets 15 778 653
24,102 653
Current assets
Debtors 16 12,116 10,070
Cash at bank and in hand 479,308 628,782
491,424 638,852
Creditors: amounts falling due within
one year 17 (12,731) (43,220)
Net current assets 478,693 595,632
Total assets less current liabilities 502,795 596,285
Income funds
Restricted funds 19 31,378 33,445
Unrestricted funds 471,417 562,840
502,795 596,285

Other in come
2022 2021
E 6
Furlough claims 2,487 47,676

Raising fun ds
Unrestricted Restricted Total Total
funds funds 2022 2021
Training
and
events 25,554 25,554 16,733
Shop costs 73,423 73,423 53,933
Travel and out ofpocket expenses 88 88
Other trading activities 8,313 8,313 6,585
Other direct costs 80
107,378 107,378 77,331

Alzheimers Respite and
Dementia Outand RBWMYouth careers Total Total
support
6
about
E
Project
F
holidaysf 2022
6
2021
6
Depreciation 810 810 1,307
Amortisation 6,664 6,664
Accountancy fees 756 756 812
Advertising
and
marketing 60 60 127
Bank charges 3,599 155 3,754 977
Computer costs 1,784 108 1,892 2,004
Consulting 11,977 11,977 3,902
Salaries 150,856 20,346 171,202 123,048
Employers
nil
10,315 772 11,087 3,808
Pension costs 3,498 361 3,859 2,637
General expenses 3,232 2 3,234 1,042
Donations 3 3 eee
Independent
Examination
fee (incl VAT) 1,100 1,100 1,060
Insurance 1,289 1,289 1,026
ITsoftware and
consumables 17 17 164
Legal and professional
fees 933 75 1,008 1,304
Light, heat and power (412) (412)
Outsourced
bookkeeping
fees 1,743 1,245 2,988 2,592
Payroll processing 737 199 936 853
Postage etc 2,065 4 2,069 2,108
Printing
and stationery
4,358 4,358 1,431
Staff training 405 405
Subscnptions 658 658 689
Telephone
and
internet 3,895 1,036 4,931 2,059
Travel and parking 604 3 607 183
Singing for pleasure 16,757 16,757 8,766
Other property costs and
hall hire 13,221 13,221 6,444
Travel and out ofpocket
expenses 5,232 350 5,582 2,434
Refreshments and other
costs 6,957 19,924 26,881 2,837
Holiday fund for careers 315 11,883 12,198 11,398
253,428 44,580 11,883 309,891 185,897
Analysis
by fund
Unrestricted
funds
250,415 43,816 294,231 147,397
Restricted funds 3,013 764 11,883 15,660 39,077
253,428 44,580 11,883 309,891 186,474

Support costs
Raising Charitable Basis of
funds activities 2022 2021 allocation
6
Accountancy fees 756 756 812 Direct
Advertising
and marketing
2 60 62 127 Direct
Bank charges 2,050 3,754 5,804 2,306 Direct
Computer costs 146 1,892 2,038 2,153 Direct
Consulting 11,977 11,977 3,902 Direct
Depreciation Direct
expense 810 810 1,307
Amortisation 6,664 6,664 Direct
Salaries (note 11) 58,166 171,202 229,368 171,045 As per staff
Employers
Nl (note 11)
2,277 11,087 13,364 4,863 As per staff
Pension costs (note 11) 502 3,859 4,361 3,405 As per staff
General expenses 577 3,237 3,814 1,261 Direct
Independent
examination
fees (incl Direct
VAT) 1,100 1,100 1,060
Insurance 1,506 1,289 2,795 2,612 Direct
IT software
and consumables
17 17 164 Direct
Legal and professional fees 143 1,008 1,151 1,788 Direct
Light, heat and power 1,684 (412) 1,272 (46) Direct
Outsourced
bookkeeping
fees 1,675 2,988 4,663 4,077 Apportioned
Payroll processing 472 936 1,408 1,324 As per staff
Postage etc 2,069 2,069 2,108 Direct
Printing
and stationery
321 4,358 4,679 1,803 Direct
Staff training 405 405 Direct
Subscriptions 658 658 689 Direct
Telephone
and internet
547 4,931 5,478 2,559 Direct
Travel and parking 58 607 665 183 Direct
Rent and rates 29,532 13,221 42,753 35,352 Direct
Property repair costs 638 638 717 Direct
Travel and out ofpocket expenses 40 5,582 5,622 2,434 As per staff
COVID-19 shop provision (note 12) (15,000) Direct
100,336 254,055 354,391 233,005
Other non-support costs 7,042 55,836 62,878 30,800
Total costs 107,378 309,891 417,269 263,805

9 Independent examiner's
remuneration
The analysis ofindependent
examiners'
remuneration
is as follows:
Fees payable to the charity's
independent
examiner and associates:
2022 2021
6 K
Independent examination
ofthe annual
accounts (incl VAT) 1,100 1,060
Non-independent
examination
services
All other non-independent
examination
services (incl VAT) 7,978 8,001

The average monthly
number ofemployees
during th
e year was:
2022 2021
Number Number
23 21
Employment costs 2022 2021
F
Wages and salaries 229,368 171,045
Social security costs 13,364 4,863
Other pension costs 4,361 3,405
247,093 179,313

Shop contribution
2022 2021
6 6
Shop income (including gift aid) 101,244 68,445
Shop costs (73,423) (43,562)
COVID-19 provision 15,000
27,821 39,883

intangible
fi
xed asse ts
Website
Cost
At 1 September 2021
Additions - separately acquired 29,988
At 31August 2022 29,988
Amortisation and impairment
At 1 September 2021
Amortisation charged for the year 6,664
At 31August 2022 6,664
Carrying
amount
At 31August 2022 23,324
At 31August 2021

15 Tangible fixe d asset s
Computers
Cost
At 1 September 2021 3,920
Additions 935
At 31August 2022 4,855
Depreciation and impairment
At 1 September 2021 3,267
Depreciation charged in the year 810
At 31August 2022 4,077
Carrying
amount
At 31August 2022 778
At 31August 2021 653
16 Debtors
2022 2021
Amounts
falling due
within one year: 6
Trade debtors 432
Other debtors 6,926 4,632
Prepayments and accrued income 5,190 5,006
12,116 10,070
17 Creditors: amounts falling due within one year
2022 2021
6
Other taxation and social security 4,065 2,942
Trade creditors 3,765 2,048
Other creditors 2,269 35,598
Accruals 2,632 2,632
12,731 43,220

18 Deferred income analysis
2022 2021
6 6
Balance brought
forward
33,750 33,750
Release ofannual
grant
(33,750) (33,750)
Royal Borough ofWindsor and Maidenhead annual grant 33,750
Balance carried forward 33,750
Grants
received
in advance
for expenditure that takes place
in
a future accounting period has been
accounted for as deferred income and recognised as a liability.
19 Restricted funds
The income
funds of the
charity include restricted funds comprising the following unexpended balances
of
donations
and grants held
on trust for specific purposes:
Movement in funds
Balance at Incoming Resources Balance at
1 September resources expended 31August
2021 2022
6
Datchet United Charities - Datchet 460 460
Donations - Holiday
Fund for
Carers - for respite
holidays 2,857 11,106 (11,883) 2,080
NHS Berkshire East Respite Grant - for respite
holidays 1,280 1,280
Louis Baylis Trust - for drop-in services 1,342 1,342
RBWM Grants - Youth project 17,545 17,545
RBWM Grants - Befriending Service 8,565 (114) 8,451
Moves and Grooves and SFP 412 (412)
Mates with plates 220 220
Out and about 764 (764)
COVID job retention
scheme
2,487 (2,487)
33,445 13,593 (15,660) 31,378

20 Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
2022 2022 2022 2021 2021 2021
6 6 6 f 6 5
Fund balances at 31
August 2022 are
represented by:
Intangible fixed assets 23,324 23,324
Tangible assets 778 778 653 653
Current assets/(liabilities) 447,315 31,378 478,693 562,187 33,445 595,632
471,417 31,378 502,795 562,840 33,445 596,285

2022f 2021
F
Within one year 27,500 27,500
Between two and five years 110,000 110,000
In over five years 110,382 137,882
247,882 275,382

The remun eration
of key management
personnel
is as f
ollows.
2022 2021
6
Aggregate compensation 46,390 43,137