| Page | ||||
|---|---|---|---|---|
| Trustees' report |
1-13 | |||
| Statement oftrustees' | responsibilities | 14 | ||
| Report ofthe Independent | Auditors | 15-18 | ||
| Consolidated statement |
of | financial | activities | 19 |
| Consolidated balance sheet |
20 | |||
| Charity balance sheet | 21 | |||
| Consolidated cash flow statement |
22 | |||
| Notes to the accounts | 23-34 |
| Unrestricted | Designated | Restricted | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | 2022 | 2021 | |||||
| 6 | F. | 6 | f | ||||||
| Income from: | Notes | ||||||||
| Donations and |
legacies | 1,372,217 | 262,109 | 1,634,326 | 893,768 | ||||
| Chaditable activities |
82,915 | 321,387 | 404,302 | 424,732 | |||||
| Other trading activities: |
|||||||||
| Commercial | trading | operations | 110,560 | 110,560 | 80,593 | ||||
| Investments | 7,329 | 7,329 | 2,354 | ||||||
| Other income | 2,712 | 2,712 | |||||||
| Total income | 1,575,733 | 583,496 | 2,159,229 | 1,401,447 | |||||
| ~E* de |
|||||||||
| Raising funds | |||||||||
| Commercial | trading | operations | 171,011 | 171,011 | 157,599 | ||||
| Charitable activities |
1,139,080 | 13,915 | 407,674 | 1,560,669 | 997,578 | ||||
| Total expenditure | 1,310,091 | 13,915 | 407,674 | 1,731,680 | 1,155,177 | ||||
| Net income/(expenditure) | for the | 265,642 | (13,915) | 175,822 | 427,549 | 246,270 | |||
| year | |||||||||
| Transfers between |
funds | 19 | (16,915) | 16,915 | |||||
| Net movement | in funds | 248,727 | 3,000 | 175,822 | 427,549 | 246,270 | |||
| Fund balances | at 1 January | 2022 | 448,770 | 224,000 | 40,318 | 713,088 | 466,818 | ||
| Fund balances | at | 31 | December 2022 | 697,497 | 227,000 | 216,140 | 1,140,637 | 713,088 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Notes | f | f | ||||
| Fixed assets | ||||||
| Tangible assets | 12 | 140 | 1,052 | |||
| Current assets | ||||||
| Debtors | 14 | 672,330 | 51,010 | |||
| Cash at bank and in | hand | 754,984 | 815,882 | |||
| 1,427,314 | 857,892 | |||||
| Creditors: amounts | falling due within | |||||
| one year | 15 | (286,817) | (155,855) | |||
| Net current assets | 1,140,497 | 712,035 | ||||
| Net assets | 1,140,637 | 713,088 | ||||
| Income funds | ||||||
| Restricted funds | 18 | 216,140 | 40,318 | |||
| General funds —Designated | 227,000 | 224,000 | ||||
| General funds —Unrestricted | 697,497 | 448,770 | ||||
| 1,140,637 | 713,088 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | 5 | f | |||||
| Fixed assets | |||||||
| Investments | 13 | 1 | 1 | ||||
| Tangible assets | 12 | 140 | 1,052 | ||||
| 141 | 1,053 | ||||||
| Current assets | |||||||
| Debtors | 14 | 652,329 | 21,216 | ||||
| Cash at bank and | in | hand | 618,583 | 727,626 | |||
| 1,270,912 | 748,842 | ||||||
| Creditors: amounts | falling due | ||||||
| within one year | 15 | (183,781) | (56,462) | ||||
| Net current assets | 1,087,131 | 692,380 | |||||
| Net assets | 1,087,272 | 693,433 | |||||
| Income funds | |||||||
| Restricted funds |
18 | 216,140 | 40,318 | ||||
| General funds - Designated | 227,000 | 224,000 | |||||
| General funds - Unrestricted | 644,132 | 429,115 | |||||
| 1,087,272 | 693,433 |
| 2022 | 2021 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Note | ||||||||||
| Cash flows from operating | activities | |||||||||
| Nei income/(expenditure) | 427,549 | 246,270 | ||||||||
| Investment income |
(7,329) | (2,354) | ||||||||
| Depreciation | 912 | 912 | ||||||||
| (Decrease)/ increase | in creditors | 15 | 130,961 | (201,625) | ||||||
| (Increase)/decrease | in debtors | 14 | (621,320) | 22,759 | ||||||
| Net cash provided | by operating | activities | (69,227) | 65,962 | ||||||
| Cash flows from investing | activities | |||||||||
| Investment income |
7,329 | 2,354 | ||||||||
| Net cash provided | by investing | activities | 7,329 | 2,354 | ||||||
| Change in cash and cash |
equivalents | in the | (61,898) | 68,316 | ||||||
| reporting period |
||||||||||
| Cash and cash equivalents | atthe beginning | ofthe | 816,882 | 748,566 | ||||||
| year | ||||||||||
| Cash and cash equivalents | at the end | ofthe | year | 754,984 | 816,882 | |||||
| ofthe year | ||||||||||
| 01.01.22 | Cash flow | 31.12.22 | ||||||||
| 6 | ||||||||||
| Cash at bank and in |
hand | 818,882 | ~(81,888 | 754,984 |
| Unrestricted | Designated | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | 2022 | 2021 | |||
| f | 6 | F | |||||
| Interest receivable | 7,329 | 7„329 | 2,354 | ||||
| 7,329 | 7,329 | 2,354 | |||||
| 6 | Other income | ||||||
| Unrestricted | Designated | Restricted | Total | Total | |||
| funds | funds | funds | 2022 | 2021 | |||
| 6 | 6 | f | |||||
| Other income | 2,712 | 2,712 | |||||
| 2,712 | 2,712 | ||||||
| 7 | Expenditure | ||||||
| Staff | Depn | Other | Total | Total | |||
| costs | costs | costs | 2022 | 2021 | |||
| 6 | 6 | E | |||||
| Costs of | raising funds | ||||||
| Direct fundraising | 80,677 | 61,603 | 142,280 | 157,184 | |||
| Support costs | 14,016 | 14,715 | 28,731 | 415 | |||
| 94,693 | 76,318 | 171,011 | 157,599 | ||||
| Chadtable | activities | ||||||
| Activities directly |
undertaken | 626,763 | 542,718 | 1,169,481 | 755,025 | ||
| Support costs | 175,200 | 912 | 215,076 | 391,188 | 242,553 | ||
| 801,963 | 912 | 757,794 | 1,560,669 | 997,578 | |||
| Total expenditure | 896,656 | 912 | 834,112 | 1,731,680 | 1,155,177 |
| Supportcosts | ||
|---|---|---|
| 2022 | 2021 | |
| f | ||
| Staff costs | 170,016 | 136,789 |
| Website & marketing | 1,104 | 8,213 |
| Travelling expenses |
2,484 | 185 |
| Rent &rates | 29,362 | 20,518 |
| Office expenses | 65,798 | 31,385 |
| Legal &professional | 105,456 | 23,424 |
| Other | 12,586 | 5,199 |
| Support costs recharged | (21,311) | |
| Governance costs (note 9) | 33,1I13 | 37,565 |
| 419,919 | 242,958 |
| 2022 | 2021 | ||
|---|---|---|---|
| F | f | ||
| Auditor's | remuneration | 13,817 | 11,950 |
| Trustees' | expenses | 96 | 85 |
| Trustee | recruitment | 855 | |
| Staff costs | 19,200 | 24,575 | |
| 33,113 | 37,555 |
| Consolidated stat |
ement | offinancial | activities comparat | ive funds —31 |
December 2021 | |
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | |||
| funds | funds | funds | 2021 | |||
| 6 | 8 | |||||
| Income from: | ||||||
| Donations and legacies |
857,768 | 36,000 | 893,768 | |||
| Charitable activities |
203,117 | 221,615 | 424,732 | |||
| Other trading activities: |
||||||
| Commercial trading |
operations | 80,593 | 80,593 | |||
| Investments | 2,354 | 2,354 | ||||
| Total income | 1,143,832 | 257,615 | 1,401,447 | |||
| ~E* des |
||||||
| Commercial trading |
operations | 157,599 | 157,599 | |||
| Charitable activities |
681,536 | 316,041 | 997,578 | |||
| Total expenditure | 839,135 | 316,041 | 1,155,177 | |||
| Net incomel(expenditure) for the yearl not movement in funds |
304,696 | (58,426) | 246,270 | |||
| Transfers between |
funds | (178,645) | 224,000 | (45,355) | ||
| Net movement in funds |
126,051 | 224,000 | (103,781) | 246,270 | ||
| Fund balances at 1 | January 2021 | 322,719 | 144,099 | 466,818 | ||
| Fund balances at 31 December 2021 |
448,770 | 224,000 | 40,318 | 713,088 |
| 11 | Staffcosts | ||
|---|---|---|---|
| 2022 | 2021 | ||
| 6 | f | ||
| Wages and salaries | 776,834 | 607,569 | |
| Social security costs | 74,595 | 57,271 | |
| Other pension costs | 45,227 | 35,651 | |
| 896,656 | 700,491 |
| ere: | |
|---|---|
| 2022 | 2021 |
| 1 | 1 |
| Tangible fixed assets —Group and Charity | ||
|---|---|---|
| Fixtures & | Total | |
| Fittings | ||
| Cost | 6 | |
| At 1 January 2022 | 2,?24 | 2,724 |
| At 31 December 2022 | 2,724 | 2,724 |
| Depreciation and impairment |
||
| At 1 January 2022 | 1,672 | 1,672 |
| Charge | 912 | 912 |
| At 31 December 2022 | 2,584 | 2,584 |
| Net book value | ||
| At 31 December 2022 | 140 | 140 |
| At 31 December 2021 | 1,052 | 1,052 |
| Charity | ||||||||
|---|---|---|---|---|---|---|---|---|
| 5 | ||||||||
| National | Numeracy | Solutions | Limited | |||||
| Holdings | ofmore | than 20% | ||||||
| The charity holds | more than 20%ofthe share capital ofthe following | companies: | ||||||
| Company | Country ofregistration | |||||||
| or incorporation | Shares held | |||||||
| Class | 0/ | |||||||
| Subsidiary | undertakings | |||||||
| National | Numeracy | Solutions | Limited | UK | Ordinary | 100 |
| in the Statement of Financial Activities) is s Summary profit and loss account |
hown below. |
||
|---|---|---|---|
| 2022 | 2021 | ||
| 5 | |||
| Turnover | 111,115 | 87,167 | |
| Cost ofSales | (23,895) | (47,456) | |
| Administrative Expenses |
(53,514) | (36,583) | |
| Net profit for the year | 33,707 | 3,128 | |
| Summary balance sheet The assets and liabilities ofthe subsidiary |
were: | 2022 5 |
2021f |
| Current assets | 181,013 | 132,605 | |
| Creditors: amounts falling due within one year |
(127,650) | (112,949) | |
| Total net assets/share capital and reserves |
53,353 | 19,656 |
| Group | Charity | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | 2022 | 2021 | |||||
| F | F | f | ||||||
| Trade debtors | 88,463 | 43,200 | 44,062 | |||||
| Amounts | owed by group undertakings | 24,614 | 12,316 | |||||
| Taxation | and | social security | 1,239 | |||||
| Prepayments | and accrued income | 573,264 | 6,347 | 573,050 | 6,198 | |||
| Other debtors | 10,603 | 1,463 | 10,603 | 1,463 | ||||
| 672,330 | 51,010 | 652,329 | 21,216 |
| Group | Charity | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | 2022 | 2021 | |||||
| F | 6 | F | ||||||
| Trade creditors | 41,507 | 23,621 | 41,363 | 23,612 | ||||
| Amounts | owed to group undertakings | 4,975 | ||||||
| Taxation | and social security | 40,194 | 25,331 | 23,310 | 16,857 | |||
| Other creditors | 61,183 | 41,960 | 21,183 | 1,959 | ||||
| Accruals | and deferred | income | 143,933 | 64,944 | 92,950 | 14,034 | ||
| 286,817 | 155,856 | 183,781 | 56,462 |
| moveme | nts in th |
e y | ear is included below: |
||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| 6 | f | ||||
| Deferred | income | as | at 01 January 2022 | 48,695 | 237,997 |
| Income | recognised | in the year | (48,695) | (237,997) | |
| Income | deferred | during the year | 48,785 | 48,695 | |
| Deferred | income | at | 31 December 2022 | 48,785 | 48,695 |
| 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 | Income | Expenditure | Transfers | Balance at 31 | |||||
| 1 | Jan 2022 | Dec 2022 | |||||||
| F | F | 6 | F | ||||||
| Ufi —Numeracy Champions in the workplace |
(292) | 78,338 | (34,569) | 43,477 | |||||
| National Numeracy Day |
58,771 | (58,771) | |||||||
| John Lyons Chadity- Parental engagementin London |
23,893 | 25,000 | (28,815) | 20,078 | |||||
| Garfield Weston Foundation— Parental engagement in Scotland |
30,000 | (8,097) | 21,903 | ||||||
| Ufi —Mobiles, Skills &Confidence with numbers |
13,356 | 60,000 | (73,356) | ||||||
| Education Scotland— | |||||||||
| Supporting community learning |
in | 3,361 | 10,000 | (9,350) | 4,011 | ||||
| Scotland | |||||||||
| Local Authorities —improving adult numeracy |
321,387 | (194,716) | 126,671 | ||||||
| 40,318 | 583,496 | (407,674) | 216,140 |
| Movement | Movement | in funds | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Income | Expenditure | Transfers | Balance at 31 | |||||
| 1Jan 2022 | Dec 2022 | ||||||||
| E | f | ||||||||
| Parental | Engagement | Project | 21,000 | (7,219) | 6,219 | 20,000 | |||
| Lincolnshire | Co-Operative | 23,000 | (6,696) | (6,304) | 10,000 | ||||
| Campaign | Delivery | 180,000 | 17,000 | 197,000 | |||||
| 224,000 | 13,915 | 16,915 | 227,000 |
| Analysis of |
net as | sets between funds |
||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | |||
| funds | funds | funds | ||||
| Fund balances at | 31 December 2022 are | |||||
| represented | by: | |||||
| Fixed assets | 140 | 140 | ||||
| Current assets | 890,584 | 227,000 | 309,730 | 1,427,314 | ||
| Creditors: amounts | falling due within one | |||||
| year | (193,227) | (93,590) | (286,817) | |||
| 897,497 | 227,000 | 216,140 | 1,140,637 |
| 21 | Analysis of | net assets between | net assets between | funds (continued) | |||
|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | ||||
| funds | funds | funds | |||||
| Fund balances at | 31 December | 2021 are | |||||
| represented | by: | ||||||
| Fixed assets | 1,052 | 1,052 | |||||
| Current assets | 586,883 | 224,000 | 57,009 | 867,892 | |||
| Creditors: amounts | falling due within one | ||||||
| year | (139,165) | (16,691) | (155,856) | ||||
| 448,770 | 224,000 | 40,318 | 713,088 |