Audlem and District Community Action A Charity and a Company Limited by Guarantee Trustees, Report and Financial Statements For the year ended 31" March 2022
Audlem and District Community Action Annual Report & Accounts 2022 This I l Annual Report of the Trustees includes the financial statements for th¢ y¢ar ¢lld 3 1st March 2022. The financial statements have b¢¢n pr¢pared in accordance with the Sthtement of Recommended Practice.. Accounting and Reponing by Charities preparing their accounts in accordance with the SORP 2015 Finan¢ial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland IFRS 102) and the Finallcial R¢porting Standard applicable in the United Kingdom and R¢public of Ireland (FRS 102) and the Charities Act 20I I. Index Page Tru5tee5 Report Refer¢nc¢ and administrative inforniation Structurc, governance and managemem ObjccliYe5 and activities Achievements and f0Mlance Finau¢ial review Future Dire¢tion and Plans of OrganisatlOD IndepeDdent Exgmlners, Report to tbe Metnbers of Audlem and District CommtsDity ActioD Statement of Finallcial Aetivitie5 Balance Sheet 10-11 Notes to the FiDall¢Sal Statements 12-17
Audlem and District Community Action Trustees Report for the year ended 31 sl ,March 2022 The Trustees. who are also directors of the charity for the PUTposes of the Compani¢5 Ac¢. submit iheir atmual report and th¢ financial statements for the year ended 31" Mar¢h 2022. Reference and administrative information Tnte¢S (also DiTector5) J Tilling F M Christi¢ R Millns C Knibbs P Lloyd K Fedouloff G Clark¢ L Matthews S Hodgki% P Murray Registered Clwity Number 1144074 Company Registration Number 07547410 li¢gistered iti England & Wales Registered Office Burr Cleft Barn 9 Wilkesley Croft Heywood Lane Wilkesley Whitchurch SY13 4DA Accountants Bradshaws LIlIed Charter Court 2 Well House Barns Cbester Roa¢1 Bretton Cbester CH4 ODH Business Address BU Cleft Barn 9 Wilkesley Croft Heywood Lane Wilkesley Whitchurch SY13 4DA Bankers: The Co•Op¢raiiv¢ Bank PO Box 250 Business Direct Skelm¢rsd81¢ England WN8 6wr
Audlem and District Community Action 51 Trustees Report for the year ended 31 Lmarch 2022 (cont'd) Structure, Governance and Management Governing Document The governing document of the Chariry wl)ich is a company limii¢d by guarnnte¢ is the Memorandum and Articles of A&socAation of ihe company whAch was incorporated I. March 2011. Statement of trustees, responsibilities Th¢ trustees {who are also directors of Audlem and District Community Action for ihe purposes of company law) are responsible for preparing the Ttustce5' A[Ual Report and the financial statements in Kcordance with applicable law and Unii¢d kn"ngdom Accounting Standards (United Kingdom Gcncrally Accepted Accounting Practice). Company law requires the trSteeS to prepar¢ financial statements for each financial year, which give true and fair view of ihe state of affair5 of the charithble company and of the incoming resources and application of r¢sourc¢s, including the income and expenditure, of the charitable company for that period. In preparing th¢se financial 51atements. the trustees are requir¢d to: scl¢ct suitable accounting polickes and then apply th¢m consistently- observ¢ the tnethods and principles in the Charities SORP 2015 {FRS 102) make judgements and ¢siimates thai are rcasonable and prudent" state whether applicable UK Accounting Stsndards bave been followeQ subject to any maiertal departur¢s th"scloscd and explained in the ftnancial stat¢m¢nts' prepare the financial Slal¢m¢nts on the going concern basis unl5 it is inappropriate to PT¢Sume that the chaTitable company will ¢ontinue in operdtion. The trnst¢e5 are responsible for ke¢ping adcquate accouniing records that di5c105e wilh reasonable aeruracy at any time (he fjnancial position of the chariiable company and enable them to ensu¥e that the finan¢ial statements comply with the Compawes Act 2006. They are also responsible for safeguarding the assets of the ¢haritabl¢ company and hence for tsking reasonable steps for the pr¢v¢ntion and deiectiott of fraud and other irregularities. In so far as the truste¢s ar¢ awarc.. there is no relevant information of which the ¢harit&ble company's independent exarniner is unaware. and the trustee5 have taken all steps thai th¢y ought to have tsken to tnake themselves aware of any relevant infomiation and to establish that th¢ independent examiner is aware of that inforn]aiion. Recruitment and Trainlng of Trustees The Charity's elected trustces are appointed at th¢ Alal Meeting of the Charity on the basis of nominations receiv¢d from the Executive Committee to the Charity's specificalion concerning eligibility. personal competence. specialist skills and local av8ilability. New TTUSte¢s are inducted into the workings of the Clwity includmg Policy and Operdts'onal Pm¢¢dur¢s.
Audlem and District Community Action Trustees Report for the year ended 31" March 2022 (cont'd) Organi5atlonal hlana%emeDt The appointed and elected Tnlee5 of the Charity are legally respoDsiblc for the overnll management and control of ihe Charity. The member5 of the Board who meet on a minimum of four occasions annually cany out the work of implementing most of their poli¢ies including approving the budgets and fiThalising the Financial Accounts and Tntstees report for approval by the annual me¢tin8 of the Board of Trustees. The Board works under the chairnian5hip of the Chair of the Charity. Th¢ day to day rurLDing of th¢ CIwAty is delegat¢d to the Developm¢ni C04)rdinator who reports to the Chairman. Th¢ Developmeni Coworth"nator repons to the Board ai their quarterly meetings. Risk Maoagement A fonnal review of the Charity's risk management PTocesses is undertaken on an annual basis. The key controls used by the Charity includ¢: Forn)al agendas for the B0d of TnLStees. Executive Con)mittee and all sub- Committ¢¢s,' Comprehensiv¢ strategic plannin& budg¢ting and managemenl a¢¢oiinting' Established organisational situcDJre and lin¢5 of rerting. Comprehensive poli¢ie5 to ensure thai all insurance risks are covered Fom)al written policies" V¢ttin8 procedures are carri¢d out for adults to safeguard the reputation of the Charity and to minimise the risk of inappropriate persons being accepted as employees or volunteers. System5 of internal ¢ontroI include= An annual budgct approv¢d by the Trustees Appropriate delegaiion of authority and seegatIOn of dutie5 Identification and management of risks Through the risk management processes estsblished for the Charity. the T1¢¢$ are satisfied tbat the major risk5 id¢ntified have been adequalely mitigated where necessary. It is recognised that 5ySt¢ms ¢an only provide reasonable but noi absolute UranCe thal major risks have been adequately safeguarded against material mismanagement or loss. Objectives and Activities Charitable Objects The charity's objects shall be: (a) To promote social inclusion for the benefit of the public by prevenling pcoplr r¢sid¢nt in Audlem and Districi and the surrounding area5 from becoming socially excluded, relieving the needs of thos¢ p¢ople who are socially excluded and assisttng thcm to int¢grate into society; (For th¢ purpose of this clause 'socially excluded. means being excluded from society, or parts of so¢iety, as a result of one of more of the following factors.. unemployment. financial hardship. youth or old ag¢. ill health (physical or mcntal). substan¢e abus¢ or dependency including alcohol and dnJgs- discrimination on the growiits of s¢x. rnce, disability, ethnic origin. religion, belief, ¢re¢d, sexlkal orientsiion or gcndcr rc-assignm¢ni' poor educational or skills attainmcnt. i¢lationship and family breakdo1.. poor housing {that is. bousing ihat does not meet b&8ic hab&tsble standards). crim¢. ¢ith¢r as a victim of crime or as an offend¢r rehabilitating into society.)
Audlem and District Community Action Trustees Report for the year ended 31" March 2022 (cont'd) Charitable Obje¢ts (ContiDued) (b) To further or benefit the residents of Audlem and "strIct and the surrounding areas, without dislin¢tion of age, sex, sexual orientation. rdce or of political, r¢ligiow or oiher opinions by associating together the said rcsidenis and the local authorities, voluntary and other organisaiions in a common effort to advance educaiion and to provide facilities in ihe interests of social welfare for recreation and other leisure time o¢¢upatiotLS with the objective of improving the conditions of life for the residents,. To relieve elderly people resideni in Audlem and District and the surrounding areas who are in need, by providing specially desi8n¢d items. Servic or facilities calculated w r¢liev¢ the needs of such person5" Th¢ r¢li¢f of financial hardship among people rIdent in Audlem and District and the Surrounding areas by providing such persons with goods OT suvices which they could not oth¢rwis¢ afford througb lack of means. Such chariiable purposes for the public b¢n¢fit &$ are exclusively charitsble Cording lo the laws of England and Walcs as the tntstees may from time io time deterD)ine. (c) (d) (e) Aims and Intended Impact We are an equal opportimity organitiOn and ar¢ ¢ommitted to a working environment thal is free from any forni of discrimination on the grounds of colour, ra¢¢, ethnicity, religion, s¢x, sexual orientatioll or disabiliry. We will make rea50nablc adju51tncnts lo meet the needs of s¢aff or wlnerable adults who use our seIceS who are or become disabled or frail. As such our entirc function 15 to provide benefit to all such members of the public. Our overall aim 15 to proNid¢ physical Mud m¢ntsl stimul10 Sla1 activity and support to older people and their Cr$ so &$ to promot¢ people's social inclusion and independence within their homes and local con)munity. Statement of Public Benefit The activities of the clwity are detailed in this report and they are beneficial in improving the overall health and well-being of people in the Audlem area aged over 50, includin8 carers, through programme of early interveniion and prevention. These activities include physical exercise. social interaction, mental stimulation and nutritious meals, aiming to combat in particular social isolation, loneliness and depression. as well as improving physical aDd mental health. Th¢ Audl¢m ar¢8 has a very high l¢v¢l of r¢sid¢nLS living in isolated 1 ¢ommuniti¢S, with 66.4/0 of residents in this category. In addition. 3/9 of residents in the Audlem area are aged over 65, $0 the b¢n¢lits frotn ADCA'S servi¢¢s are available io a signifi¢atLt se¢iion of thc publir locally. Thes¢ services are open and advertised widely and frequently io the public throughout the area. as well as by word of mouth. In pursuing the Obj¢¢ts of the eharity, ADCA'S Trnstees have due regOTd to the Charity Commission's publi¢ benefit guidan¢¢ when ex¢r¢ising an) powers or dutt.es to which the guidance is relevanL including supplementary public benefit guidance on fee-charging.
Audlem and District Community Action Trustees Report for the year ended 31" Imarch 2022 (cont'd) Achievements and Performance It was wonderful for our staff and trustees io be able to meet up again with many of our rnembers, carers and volunteers from April 2021 onwards as we carefijlly opened up our activities. We welcomed Dew members and carers to our clubs and lawiched a new club in Bioomhall and Sound Chapel. Thanks to continued grani SUPPOrt from Cheshire East Council, we were able to suppon more people living with dem¢ntia and their carers, providing r¢spitr for th¢m in our ¢lubs and appointing a new carers supwrt worker. ADCA couldn't do as much we do without the valuable suprx)rt of our community partners, including Audlem Public Hall and our local Parish Councils. In early 2022. we published our new In¢om¢ G¢n¢rdtion Styategy, aiming to coniinue increasing the proportion of our income we receive from ¢han'tsble fundraising and to achieve longer temi grant funth"ng. And as the fmancial year came to an end, we were ple&sed to hear from the National Lottery that our substantial Rcaching Cotnmunitics three-year fijnding biQ in partsiership with Overwater Wheelyboat Services, Ihe Winga(e Centre and Broad Lane Coffe¢ Club, is now through to th¢ final stage with a strong chance of success. W¢ have built up a good Icv¢l of free SerV¢S wlll'ch Stood at around £36.000 at March 2022, alongsid¢ about £20,000 of grant monies we have been able to cary forward for expanding our activities from April 2022 onwards. Th¢s¢ include th¢ Carers. R¢spitc Brcaks Grant and a new grant fiom April 2022 to suppon people livillg with dementia and their rar¢rs within a new weekly 5UPPOrt group alongside home suprt. This grant has been obtsin¢d on a partnership basis with the Thursday Club Nantwich and ihe Wingate Centre in Wrenbury, who will be running similar groups in their areas. Both these grants are from Cheshire Easi Coun¢il, from whom we receive tremendous and much valued support. We feel that we can now plan for ihe futur¢ with ¢onfidcnce. W¢ continue to receive very posiiive feedback from our grant funders, who tell us that the outcomes w¢ arhi¢v¢ for thc pcople we supwrt are very good and strollg. We coniinue to str¢ngth¢n our t¢amwork withm ADCA by ensuring more regular face-to-face contaci and action platlftg meetings alongsid¢ our quarterly commiuee meetings. The tleed for thi5 was highlight¢d during ihe pandemic, when we recognized that our regular in-person communi¢aiion had suffcrc¢l ADCA has maintained a good level of income during the year at £69,012 {2021: £64.468) due to success iu obtaining emergency Covid-related grants alongside many generous donations. for whi¢h we are very grateful. Our ¢xpenditure of £65.113 {2021.. £62.413) m¢ans that a small surplus has made a contribution to our unrestiicted and undesignated reserves figure at the end of the financial year which now totals £36,823. This is jusl above the revised reserves target of £36,000. This will asstst us in the coming year to underpin th¢ funding of our expanded services &$ we se¢k maintain our new activities set up in r¢spon5e to increased needs across our area.
Audlem and District Community Action Trustees Report for the year ended 31" Mi arch 2022 {cont'd) Financial RevieTrv ID¢omlllg resourees During the year the charity received income of £69,012 {2021.. £64.468). A significallt proportion of this income came from grdnts io help to support our work. The Medical Transport Service showed income of £1,422 (2021.. £744) and also b¢Defited from a generous gtant from the Audlem Charity Shop to help this valuable 5erYice. The vaTiOUS other forms of tncome in the year were donatious £6,136 {2021: £7,474), Home Support Service £503 (2021= £7.183) and fijndraising £13.019 (2021.. £2.6341. Re50ur£es expended The expenditure in the year totaled £65.113 (2021.. £62.413) of which the majority, £36,203 (2021.. £33,859) was spent on 5alarie5. The charity had five employees during the year. Th¢r¢ was restricied expenth.ture in th¢ ycar of £706 (2021.. 1.043) which related to the Comfort Fund. Reserves Pollcy The Managelnent Committee ha5 examined the charity's requirements for r¢serves in light of the main risks to th¢ organisation. It has established a policy whereby the unrestri¢t¢d fijnds not committed or invested in tangibl¢ fixed assets held by the clwity should be satisfactory to meet the charity's ¢ontractyal obligations over and above nornial trading. The long terni strategy is to build reserves through planned operating Surple$. These would serve as a conting¢n¢y against future funding reduciions and in¢rwes in the demand for the Clwiry's setvices. Th¢ Charity's Management Comn)iLt¢¢ ated to set its target reserve lev¢1 ai £36,000. The free r¢s¢rY¢s ai the 3 1st March 2022 of £36.823 (2021.. £31,609) were £823 aFM)ve the agr¢¢d level. Investn)ent Policy The Investment policy adopted by the TnLStees is to maintsin a high standard of the assets of the Chariry and implemeni a programme of coniinual developm¢ni io optim15e their use ID line with the Charity's objectives.
Audlem and District Community Action Trustees Report for the year ended 31" Lmarch 2022 (cont'd) FUTURE DIRECTION AND PLANS OF THE ORGANISATION Our Dei'elopment Plan will be published by June 2022 and will spell out how our s¢rvi¢¢s and activities will expand over the nexl three years. This plan was put together following extensive consultation in 2021 with our members and carers and the wider community. W¢ will Continue lo build on our str¢ngths, bas on implcm¢nting our Cor¢ alueS. whi¢h stht¢ that: 'ADCA aims to address ihe specific indikidual needs of older people who may be vulnerdble and who may noi have easy access io irdnsport. We bcli¢ve that eN'¢ry on¢ of our m¢mb¢rs. cJr¢rs, volunt¢¢rs, staff and trustees has ihe polential to make a valuable individual contribution to tneeting the need5 of others. both within ADCA and in the wider ommunity. and wc aim io facililaie rM"s whercvcr possible. We believe that all of us can be Nwlnerdble at limes. and we aim to protect and safeguard each orher by working together with mutual respect and kindness.. Reporting Accountants A resolutiou will be proposed for the re•appointrnent of Brddshaws Limtte4 Clwted Accountants and Registered Auditors of Chester as the Independent Examiners. Bankers The bankers to the Trst$ remain &$ Th¢ C(wperative Bank This report has bcen prepared ID accordance with the special provisions for small compam¢s under Part 15 of the CoJ4)anies Act 2006. Declaration I declare, in my capacity as charity tnlee. thai: _ The trustees approved the report aFM)ve on 15 July 2022 have authorised me to sign it on their belhalf Roger Millns Chairman
Independent Examiner's Report to the Trustees of Audlem and District Community Action I report to the charity Inlee5 on my examination of th¢ accounts of the company for the year endcd 3 1st March 2022 which are sel oul on pag¢s 9 17. RespoD5ibilitie5 and bas15 of report As the charity trusttts of the company {and also its dirwtor5 for th¢ PUTtM)ses of company lawl you are responsibl¢ for the prepardtion of the accounts in accordance with the requirements of the Companies Act 2006 {'th¢ 2006 A¢t'). Having satlsfied myself that the accounts of the Company ar¢ Dot t¢quired to be audiied under Part 16 of the 2006 Aei and are ehgible for independent examinatio I repon in respect of my examination of your company's accounts as carTied out under seciion 145 of the Charities Act 2011 ('the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act Independent examlner'$ statement I have ¢ompld¢d my ex2minali0 I coDfJrni that no matt¢TS hav¢ ¢om¢ to my aitenuon in connection with the examination giving me cause io believe thai in any material respect.. accounting records were n(M kept in respea of the company as required by On 386 of the 2006 Aci. or the ac¢ounts do not a¢cord with those records; or the accounts do not comply with the accounting Tequirements of section 396 of the 2006 Act other than at)y requirement that the accounts give a'trne and fair view, wkn'¢h is not a maii¢r considered &s part of an independent examination" or the accounts hav¢ not been prepared in accordance with the methods and princtples of the Siaian¢nt of R¢cOMm¢nd Practsc¢ for aCcoUntg and reporting by charities [applicable to chan'ties preparing their accounLS in accordance with the Financi Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021]. I have no concerns and have come across no other matters in ¢onnc¢tion the examinatioTh to which attention should b¢ drawn in this r¢FKYrt in order to enable a proper understanding of the accounts to be re Andr 'JBr For and be Chartered A , FCA, Charter Court 2 Well House Barns Chester Road Br¢tton Ch¢st¢r CH4 ODH If Bradsbaws Limite tants 15° July 2022
Audlem and District Community Action Statement of Financial Activities (including income expenditure #¢¢ount) for the year ended 31" Marcb 2022 2022 2021 Unrestricted Restrlcted Fuuds Fuods Unrestricted Funds Restrict Fund$ Total Notes Income: Incoming resources: Charitable A¢tivili¢s Investtnents Awards for All 69,012 16 1.158 70.170 16 472 64,940 144 io.( l44 io.( Total 69,028 1.158 70.186 72.535 1.389 73.924 ExpeDditsre on: Charitable a¢tivilie5 64,407 706 65.113 61.370 1,043 62,413 Total 64.407 706 65.113 61,370 1,043 62,413 Net income l (expenditure) 4.621 452 5.053 l3,242 (571) 12.67l R¢¢onciliation of funds Total filnds brought forward 51.956 846 52.802 38,714 1,417 40,131 Total fund5 carried forward The notes on pages 9 to 17 fom) an int¢grnl part of these financial statements
Audlem and District Community Action Balance Sheet As at 31" March 2022 2022 2021 Notss Fixed Assets Tangibl¢ assets 890 1.097 Current assets Debtors Cash at bank and in hand 10 980 67.965 2.787 48,962 68.945 51,749 Creditor5 falling due wlthln one year 12 11.960 11.960 Net eurrent assets 56.985 51.705 Net assets The fund$ of the Charfity Unrestricted income funds Resrricted fimds 13 14 56.577 1,298 51.956 Total Charity funds Th¢ directors. ststements required by Section 475(2) and (3) are shown OU th¢ following page which fomis part of this Balance Sheet -io- The nolcs on pages 9 to 17 forn] aD integral part of these financial staiem¢nts
Audlem and District Community Action Balance sheet (cont'd) for the vear ended 31" March 2022 In approving these finanrial stst¢m¢nLS as In$ of the company we hcreby ¢onfirn]: (a) that for th¢ ycar st3t¢d above th¢ company was entitlcd to th¢ exemption conferred by Section 477 of the Companies Act 2006 . (bl that no noiice has been deposited at the registered office of th¢ company pursuant to Section 476 requesting that an independent ¢xamination be conducted for the yw ended 31" March 2022 and {¢) that w¢ a¢knowledge our reSnsibIlitieS for.. (l) ensuring that the company keeps accounting records which comply with Section 386. and 12) preparing financial ststements which ve a true and fair viv• of th¢ state of affairs of the company as at the end of the financial year and of it5 profit or loss for th¢ year then ended in accordance with the requirements of Section 393 and which otheTh¥tse comply with the provisions of the Companies Act 2006 relating to financial 5tat¢m¢nts, so far &s applicable to the company. The5¢ financi21 st2tements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 r¢lating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 28). The financial 5ts1emeniS were approved by the board on 15 July 2022 and stgned on its behalf by R Millns Trustee P Murrny Trn$t¢e CoJnpaDy Registration Lyutllber: 07547410 -li- The notes on pages 9 to 17 form an inte1 part of these financial statements
Audlem and Distriet Community Action Notes to the Financial Statements for the year ended 31" March 2022 A£counting policies The principal accounting policies Sumn below. The accoullting policies have beell applied ¢onsist¢ntly throughout the year and the preceding year. Ba$i$ of a¢¢ountlng The financial statements are prepared under the historical cost conv¢ntion and in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issu¢d on 16 July 2014 and the Financial Reporting Standard applicable in thc Unii¢d Kingdom and Republic of Ir¢land {FRS 102) alld the CharitiC5 Act 2011. The trust constitutes a public benefit entity as defined by FRS 102. The Trustee5 consider thai there are no uncertainties t4bout the Trust's ability to continu¢ as a going concern over the next twelv¢ months. Re¢oncSllatlon wlth prevlous Generally A¢¢epted Ac¢ountiJhg Pr#¢ti¢e In preparing the accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and whether the C]wities SORP FRS 102 a restatemen( of comparative items was needed. No restatements were required. 1.2. Fund accounting Funds held by th¢ Charity ar¢: Unrestrict¢d general funds- G¢n¢ral fijnds are unr¢stri¢ied fim(ts wkn'¢h are available for use ai the discretion of the Trust¢¢s in furth¢ranc¢ of the g¢n¢ral obj¢¢tives of th¢ Charity and which have not been designated for other purposes. Grant fund- th¢s¢ ar¢ funds sei aside by the Trustees out of u[estricted general fimds for specific future putpos¢s or projects Re51ricted Funds- these are fim¢ls held on behalf of and for the benefii of the members of th¢ Charity. 1.3 Incoming resources All incoming resources are included in the SOFA when th¢ Charity is legally entitled to the in¢4)me and the amount can be quantified with reasonable accuracy. 1.4 Grant$ pay4ble and receivable All grants are a¢¢ount¢d for gross when receivable. Grants payable ate recogn &$ expenditure when the commitm¢nt is ¢nter¢d into. Resour¢e$ expended All expenditure 15 accounted for on an accruals basis and has been classified under h¢2dings that aggregate all ¢osts relatcd to the category. Where costs cannoi be directly allributed io particular headings they have been allocated to activilies on a basis consistent with use of the reSou¢s. -12-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31" March 2022 1.6 Defined contribution plan5 Contributions to dcfined contribution plan5 ar¢ r¢cOlS¢d as an exp¢nse in the period in whi¢h th¢ r¢lat¢d s¢rvic¢ is provided. Prepaid contribution5 are rccogws¢d as an a55el to the extent that the prepaytncnt will l¢ad to a reduction in future payments or a cash refund. Wh¢n ¢ontribulions are not expected to be settled wholly within 12 montlL% of the end of the reporting date in which the employees render the related service. the liabiliry is me&sured on a discounted present valu¢ basis. Th¢ unwinding of the discount is recogDised in fllwlce costs in profit or loss in the period in which it arises. Cashflow statement The Charity is exem0 from the requiremenl to prepare a cashfiow statement beCae it is a snhall Charity. 2022 UnTe5tricted Restricted Fullds Futtds 2021 Unrestricted Restricted Total Funds Funds Tots] Income from Charitable a¢tii?ties Grants received Day Clubs Coffee Club Befriending Medical Transport SeTvice Comfort Fund Donations coVat Competition Other Fundraisu Other Ineom¢ Home Support Service 36,060 11,620 36.060 11.620 42.707 2,120 97 520 744 42,707 2.120 97 520 744 472 7.474 1.422 1,422 1,158 6.136 1.158 472 6.136 7,474 13.019 252 503 13.019 252 503 2.634 989 7.183 2,634 989 7,183 InvestmeDt income Bank interest -l3-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31° March 2022 2022 2021 Unrestricted Restricted Funds Funds Tot21 Unrestricted Restricted Funds Funds Total Cost of charltable aetlvltSes Salaties HMRC Job Retention Scheme Employ¢r5 P¢nsiOn contribution Food ¢osis Medical Transport Seryice Insuron¢e Rent Administration DBS checks Comfort Fund Expense5 Training Fundraising Costs Coffee Club Befriending Carers Day Club Others Transport Day Club Activities & equipment Depreciation Home Support Seryice COVID costs Other expenditur¢ l O year Celebration Costs Cleaners New Homes Bonus 36,203 36.203 33.859 (3.551) 1285 33,859 (3.551) 1,285 977 977 3,029 1279 392 8.242 3,029 1.279 392 8.242 737 640 560 3.272 1.465 528 737 640 560 3.272 1.465 528 1.043 59 1.406 180 180 706 48 7255 706 1.043 48 7255 59 1,406 88 277 580 902 268 587 88 277 580 902 268 587 319 4.244 1.172 189 319 4,244 1.172 189 338 338 5.197 5,197 1.347 1.153 1.347 1.153 1,208 1.208 Staff Dumbers and ¢o$t$ Five (2021..3) part time staff were en]ployed during the year. The key management personnel of th¢ charity ¢ompri5es the Development Coordinaior. The toial ¢mployee benefits of the key management pcrsonnel of the Trnst w¢r¢ £12,802 (2021: £15.033). No employee of th¢ Gharity received emoluments of more than £60,INM) {2021- Done). StAff c05t5 2022 2021 Wages Pension 36.203 977 33.859 1.285
Audlem and District Comtnunity Action Notes to the Financial Statements (cont'd) foT the year ended 31" Match 2022 Trustees, reJnuDeratiott and expenses Non¢ of the Trustees receivd any rernunen¢ion for services to the Charity. The Trnstees did claim expenses incurred on behalf of the Charity. T#xation The Charity's activiti¢s fall within the exemptions afforded by the provisions of th¢ Corporation Tax Act 2010. Accordingly. there is no thxation charge in these accounts. Tangible fixed asset$ Fixture& Fittill and Equipment Total 2021 Cost At I" April 2021 Additions during the period 2,545 380 1,360 1,185 At 31. March 2022 Depreciation At 1st April 2021 Charge for the period 1,448 587 I,iio 338 At 31. March 2022 Net book value At 31* March 2022 At 31$1 March 2021 Total 2022 Total 2021 10 Debtors Prepayments 980 2.787 Total 2022 Total 2021 ll Cash at bank and in hand Bank accounts -15-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31. March 2022 Total 2022 Total 2021 12 Creditors A¢¢ruals So¢ial S¢curity Costs Oiber Creditors Pension 1.7(Ml 10.126 134 13 Analysis of net s$ets between funds General fund Designted FuDd3 Restricted Fund$ Total Fullds Fund balances at 31" March 2022 Are represented by: Fixed Assets Current assets Le$$: Current liabilities 81X) 48.783 (11.960) 18.864 1298 68,945 {11.960) The designated fund represents money'5 received for the furth¢rance of Day C4re Setvi¢¢s and A¢tiviti¢s n¢xt y¢ar only r¢¢ently awarded to th¢ Charity. 14 Restricted funds OpeDiDg BalgDce Net Incoming Resources Transfers C105ing Balance Comfort fund 452 1,298 15 Capit41 commitments There were no capitsl conunitments authorised or contracted for at the year-en 16 Control The Charity is und¢r th¢ rontrol of the TTUSttts. -1
Audlem and District Community Action INotes to the Financial Statements (cont'd) for the year ended 31" March 2022 17 Company Ilmlted by guar*Dtee Audlwn and District Cornmunity Action is a company limited by guarantee and accordingly doe5 noi have a thar¢ capital. Every ffternber of the company undertakes to contribure such amount as may b¢ required not exceeding £1 io the assets of the clwitable cOmpaY in the event of irs being wound up while h¢ or she 1$ a member. or within one year after he or she cwoses to be a member. -17-