# 



||−• "<br>'|•—•|.•|•|||**_eae:rtkii_**|||
|---|---|---|---|---|---|---|---|---|---|
||||||•|||||
||**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.||||





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|Approved <br>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,•|||||||





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||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**<br>**.**||264,208|948.,283|.. 1,212,491||1,118,551|
||**TOTAL FUNDS CARRIED FORWARD**||**163,178**|**919,706**|**1,082,884**||**1,212,491**|





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|||||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**||





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||**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CAS**<br>**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)<br>Overdrafts included in bank loans and overdrafts falling due within one year|90,184−'|—.208;165 •<br>(−)|
||Total cash and cash equivalents|**90,184**|208,165|



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|3.|**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|





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|||**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<br>DBC Nursery Education Grant<br>**•,**|||||12,973<br>124,000||•8,175<br>154,094|
|||||DBC Early Years Grant||•111,080||||•|135,656|
|||||DBC Grant for Easter Activities|||||3,568||•<br>−|
|||||DBC Re−Start Grants|•||||||30,000|
||||•|Job Retention Scheme Grants.||•.|||||28,406|
|||||Small Business Rates Relief Grant||||||||
|||||DBC Closure Grant||•8,000|||||•<br>−|
||||||||||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 „<br>.<br>General Restricted||—|−|||−−|207,451<br>28,577|207,45,1<br>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 .....<br>Kitchen|||||974|||22421'<br>974|
||General||||204;753|||2,698|207,451|
||General Restricted.||||28,577||||28,577|
||||||256,725|||2,698|259,423|





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||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**|





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|**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|





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|**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||||





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|||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)|



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|||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|





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|||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 .<br>movement|Transfers.<br>between. •|•|At|
|---|---|---|---|---|---|
||At 1.4.21<br>£|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<br>Grants||77,947 −<br>251,621|−|41,560<br>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|