2023-03-31-accounts - Firthmoor And District Community Association

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				•
	Firthmoor and District Community Association
	(A charitable company limited by guarantee)
	Registered Charity Number: 1144955
	Registered Company Number: 07842311
						Page
	Charity Information					3
	Report of the Trustees					14
	Repcirt Of the independent	Examiners				15
	StatethetirdiFiriailtial ActiVitieS—					16•""−−"'"':"4"−−−−−":" •		•
	Balance Sheet					17
	Cash Flow Statement					18
	Notes to the Financial Statements					20
	.Detailed Statement of Financial		Activities			29
	•...					*1.•,.E." •	J. •
.t.;.!,	erfJg	t4itryri".•It		'	1.

Approved Dulston	by the Boa	rd of	Tr	ustee	s on		o	n	day 26	February	20	24 and signe	d on its
		r	:	•	1,•••			•••	. ?="9'.."	t " , •	4	. . 7 " ,	•
Susan Du	on
Deputy Chairman
						−	4,•

	Firthmoor and District Community
	Association
	Statement o f Financial Activities
	for the Year Ended 31 March 2023
					31.3.23		31.3.22
			Unrestricted	Restricted	Total		Total
			funds	funds	funds		funds
		Notes
	INCOME AND ENDOWMENTS FROM
	Donations and legacies	2	1,724		1,724		28,538
	Charitable activities	4
	Nursery		404,213		404,213		426,785
	Kitchen		77,947		77,947		49,560
	General		4,838		4,838		59,311
	Other trading activities		172,287		172,287		142,448
	Total		661,009		661,009		706,642
	EXPENDITURE ON
			4.9,619
							,
	Charitable activities
	Nursery		416,294		416,294		414,365
	Kitchen		97,845		97,845		63,278
	General		207,281	−	207,281		168,782
	General Restricted		−	28,577	28,577		28,577
	Total		762,039	28,577	790,616		679,702
	NET (EXPENDITURE)		(101,130) • •	(28,577)	• (1.29,607)		26,940
						.
	Transfers between funds	16	(−)
	Net movement.in funds		(101,130)	(28,577)	(129,607)		26,940
.
	RECONCILIATION d i i ; i n s .,
	Total funds brought forward .		264,208	948.,283	.. 1,212,491		1,118,551
	TOTAL FUNDS CARRIED FORWARD		163,178	919,706	1,082,884		1,212,491

				31.3.23	31.3.22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXED ASSETS
Tangible assets	13	62,376	919,706	982,082	1,008,426
CURRENT ASSETS
Stocks
Debtors		13,018		13,018
Cash at bank and in hand		90,184		90,184	208,165
		103,202		103,202	208,165
CREDITORS
Amounts falling due within one year	16	(2,400)		(2,400)	(4,100)
NET−CURRENTASSETS		100,802		100,802	204,605
TOTAL ASSETS LESS CURRENT
LIABILITIES		163,178	919,706	1,082,884	1;212,491
NET ASSETS		163,178	919,706	1,082 884	1,212,491
FUNDS	17
Unrestricted funds				163,178	264,208
Restricted funds				919,706	948,283
TOTAL FUNDS				1,082,884	1,212,491

	Firthrnoor and District Community
	Association
				•.
				••Ar.v..,:vi,,',.',',.1.•tv,−4,:).:',••;.•−•';•;	4 %::−,•,•:•.•
	Cash Flow Statement
	for the Year Ended 31 March 2023
			31.3.23	31.3.22
		Notes
	Cash flows from operating activities
	Cash generated from operations	1	(107,781)	65,696
	Net cash provided by operating activities		(107,781)	65,696
	Cash flows from investing activities
	Purchase of_tangible fixed assets		(10,200)	(85,343)
	Net cash used in investing activities		(10,200)	(85,343)
.
	Change in cash and cash equivalents in
	...the reporting period			.19,647.....−
	Cash and cash equivalents at the
	beginning o f the reporting period	2	208,165	227,812
	Cash and cash equivalents at the end of
	the reporting period		90,184	208,165

	RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CAS OPERATING ACTIVITIES	H FLOW FROM
		31.3.23	31.3.22
	Net income/(expenditure) for the reporting period (as per the
	Statement o f Financial Activities)	(129,607)	26,940
	Adjustments for:
	Depreciation charges	36,544	40,468
	Increase in debtors	(13,018)
	(Decrease)/increase in creditors	(1,700)	(1,712)
	Net cash (outflow)/inflow provided by operations	(107,781)	65,696
	ANALYSIS OF CASH AND CASH EQUIVALENTS
		31.3.23	31.3.22
•	__Notice deposits (less than,3 months) Overdrafts included in bank loans and overdrafts falling due within one year	90,184−'	—.208;165 • (−)
	Total cash and cash equivalents	90,184	208,165

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.22	Cash flow	At 31.3.23
Net cash
Cash at bank	208,165	(−)	298,165
...Total	208−165	−(L)−	.208,165

		2.		DONATIONS AND LEG	ACI	ES
									31.3.23		31.3.22
				Donations					1,724		28,538
		3.		OTHER TRADING ACTIVITIES
									31.3.23		31.3.22
				Fundraising events					33,236		5,891
				Rental income					138,469		135,579
				Trips					−		−
				Feed in tariffs	1.				582		978
									172,287		142,448
.	•	4.•		• •INCOME FROM CHARITABLE ACTIVITIES
									31.3.23		31.3.22
						Activity			£		£
				Nursery fees		Nursery			156,160		128,860
				Grants		Nursery			248,053		297,925
				Café income		Kitchen			77,947		41,560
				Grants		Kitchen			−		8,000
				Grants		General			3,568		58,406
				Photocopying/Tool hire		General			1,270		905
							•
									486,998		535,656
				Grants received, included in the above, are as follows:
									31.3.23		31.3.22
								•	−1		'*−£
				DBC Special Educational Needs Grant DBC Nursery Education Grant •,					12,973 124,000		•8,175 154,094
				DBC Early Years Grant		•111,080				•	135,656
				DBC Grant for Easter Activities					3,568		• −
				DBC Re−Start Grants	•						30,000
			•	Job Retention Scheme Grants.		•.					28,406
				Small Business Rates Relief Grant
				DBC Closure Grant		•8,000					• −
									251,621		364,331

Firthmoor and District Community	Firthmoor and District Community	Firthmoor and District Community
Association
Notes	to the Financial Statements −continued
for the	Year Ended	31 March 2023
5.	RAISING FUNDS
	Other trading activities
								31.3.23	31.3.22
	Purchases							40,619	4,700
	CHARITABLE ACTIVITIES COSTS
					Grant
					funding		of
					activities			Support
			Direct		(see	note		costs (see
			Costs		7)			note 8)	Totals
				£	£			f	£
	Nursery		393,703					22,421	416,124
	Kitchen		96,871					974	97,845
	General „ . General Restricted		—	−			−−	207,451 28,577	207,45,1 28,577
			490,574					259,423	749,997
7.	GRANTS PAYABLE
								31.3.23	31.3.22
	Nursery
8.	SUPPORT	COSTS
								Governance
					Management			costs	Totals
.	Nursery ..... Kitchen					974			22421' 974
	General				204;753			2,698	207,451
	General Restricted.				28,577				28,577
					256,725			2,698	259,423

	31.3.23	31.3.22
Wages and salaries	427,974	414,463
Pension costs	2,806.	7,044
	430,780	421,207

		31.3.23	31.3.22
Full	time	16	16
Part	time	8	8
		24	24

	Unrestricted	Restricted	Total
	funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	28,538		28,538
Charitable activities
Nursery	426,785		426,785
Kitchen	49,560		49,560
General	59,311		59,311
Other trading activities	142,448		142,448
Total	706,642		706,642

COMPARATIVES FOR THE STATEMENT OF FI	NANCIAL ACTIVITIES	−continued	−
	Unrestricted	Restricted		Total
	funds	funds		funds
			.
EXPENDITURE ON
Raising funds	4,700			4,700
Charitable activities
Nursery	414,365			414,365
Kitchen	63,278			63,278
General	168,782			168,782
General Restricted		28,577		28,577
Total	651,125	28,577		679,702
NET INCOME/(EXPENDITURE)	55,517	(28,577)		26,940
Transfers between funds	(47,542)	47,542
Net movement in funds	7,975	18,965		26,940
RECONCILIATION OF FUNDS
Total funds brought forward	256,233	929,318		1,185,551
TOTAL FUNDS CARRIED FORWARD	264,208	948,283		1,212,491

13.	TANGIBLE FIXED ASSETS
		Freehold	Plant and
		property	machinery	Totals
	COST
	At 1 April 2022	1,428,870	132316	1,561,186
	Additions		10,200	10,200
	Disposals
	At 31 March 2023	1,428,870	142,516	1,571 386
	DEPRECIATION
	At 1 April 2022	480,587	72,173	552,760
	Charge for year	28,577	7,967	36,544
	Eliminated on disposal
	At 31 March 2023	509,164	80,140	589,304
	NET BOOK VALUE
	At 31 March 2023	919,706	62,376	982,082
	At 31 March 2022	948,283	60,143	1,008,426
14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.23	31.3.22
	Bank loans and overdrafts (see note 15)
	Social security and other taxes
	Accrued expenses		2,400	4,100
			2,400	4,100
15.	LOANS
	An analysis o f the maturity o f loans is given below:
			31.3.23	31.3.22
	Amounts falling due within one year on demand:
	Bank overdrafts

		Net	Transfers
		movement	between	At
	At 1.4.22	in funds	funds	31.3.23
Unrestricted funds
General fund	190,517	(69,051)	(−)	121,466
Nursery	66,087	(12,081)		54,006
Kitchen	7,604 −	(19,898)		(12,294)
	264,208	(101,030).	()	163,178
Restricted funds
General	948,283	(28,577)		919,706
TOTAL FUNDS	1,212,491	(129,607)		1,082,884

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	178,849	(247,900)	(69,051)
Nursery	404,213	(416,294)	(12,081)
Kitchen	77,947	(97,845)	(19,898)
	661,009	(762,039)	(101,030)
Restricted funds
General		(28,577)	(28,577)
TOTAL FUNDS	661,009	(790,616)	(129,607)

		Net	Transfers
		movement	between	At
	At 1.4.21	in funds	funds	31.3.22
	£	£	£	£
Unrestricted funds
General fund	191,326	56,815	(57,624)	190,517
Nursery	53,667	12,420	−	66,087
Kitchen	11,240	(13,718)	10,082	7,604
	256,233.	55,517	(47,542)	264;.20.8
Restricted funds
General	929,3.18	. (28,577)	47,542	948,283
TOTAL FUNDS	1,185,551	26,940		1,212,491

		Incoming	Resources	Movement
		resources	expended	in funds
•	Unrestricted funds
	General fund	230,297	(173,482)	56,815
	Nursery	426,785	(414,365)	12,420
	Kitchen	49,560	(63,278)	(13,718)
		706,642	(651,125)	55,517
	Restricted funds
	General		(28,577)	(28,577)
	TOTAL FUNDS	706,642	(679,702)	26,940

		Net . movement	Transfers. between. •	•	At
	At 1.4.21 £	in funds	funds • .		31.3.23
Unrestricted funds
General fund	191,326	(12,236)	(57,624)		121,376
Nursery	53,667	339	−		53,706
Kitchen	11,240	(33,616)	10,082		(12,294)
	256,233	(45,513)	(47,542)		163,178
Restricted funds
General	929,318	(57,154)	47,542		919,706
TOTAL FUNDS	1,185,551	(102,667)		1,082,884

			Incoming	Resources	Movement
			resources	expended	in funds
			£	£	£
Unrestricted funds
General fund	•		409,146	(421,382)	(12,236)
Nursery			830,998	(830,659)	339
Kitchen		*•127,507*		(161,123)	(33,616)
			1,367,651	(1,413,164)	(45,513)
Restricted funds
General			(−)	(57,154)	(57,154)
TOTAL FUNDS			1,3	1,470,318))	102,667

Firthmoor and District Community
Association
Detailed Statement o f Financial Activities
for the Year Ended 31 March 2023
		31.3.23		31.3.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations		1,724		28,538
Other trading activities
Fundraising events		33,236		5,891
Rental income		138,469		135,579
Trips
Feed in tariffs		582		978
		172,287		142,448
Charitable activities
Nursery fees		156,160		128,860
Cafe income Grants		77,947 − 251,621	−	41,560 364,331
Photocopying/Tool hire		1,270		908
Miscellaneous income
		486,998		535,656
Total incoming resources		661,009		706,642
EXPENDITURE
Other trading activities
Cost o f trips and fund raising		40,619		4,700
Charitable activities
Wages		328,487		329,817
Pensions
Sundries
Consumables		73,792		57,652
Nursery meals		21,460		11,206
Core overhead contribution		66,583		54,618
Cleaning		252		2,210
Donations				982
		490,574		456,485
Support costs
Management
Wages		99,487		84,346
Pensions		2,806		7,044
Staff training		170		881
Rates and water.		5,420		1,201
Insurance		4,036		8,009
Light and heat		30,943		17,377
Carried forward		142,862		118,858
	t:••••••,:r•

Firtlunoor and District Community
Association
Detailed Statement o f Financial Activities
for the Year Ended 31 March 2023
	31.3.23		31.3.22
Management
Brought forward	142,862	r	118,858
Bank charges	1,094		675
Telephone	7,602		2,204
Office supplies	4,520		23,376
Advertising			232
Sundries	11,594
Maintenance contracts	11,916		6,175
Licences and subscriptions	17,812		5,330
Cleaning	3,222		729
Employment engagement	143		16
Volunteer expenses	65
Repairs and renewals	19,351		17,970
Depreciation o f property	28,577		28,577
Depreciation o f fixtures	7,909		11,805
Depreciation o f computer equipment	58		86
	256,725		216,033
Governance costs
Accountancy fees	2,653		2,484
Legal fees	45
	2,698		2,484
Total resources expended	7906l6		679,702
Net income/(expenditure)	(129,607)		26,940