2020-12-31-accounts - Pantscancers

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Contents
Heading			Page
Reference and administrative		information
Trustees' report
Independent examiners	report	to the trUstees	10
Statement of financial	activities
Balance sheet
Notes to the financial statements			13

I have no concerns and have come across no matters	I have no concerns and have come across no matters	I have no concerns and have come across no matters	I have no concerns and have come across no matters	I have no concerns and have come across no matters	with the examination	with the examination
to which attention	shovld be drawn in this		report	in order to enable a proper		Understanding
of the accounts to be reached.
	Signed:				Dote:	17/8/2021
	Nome:	Michael	Bi Hn
Relevant profess/anal qualification(s) or body:		MAAT
	Address:	Bosnoweth, Higher Argal,
		Budock	Water
		Cornwall	TR1 I	5PE

Statement of Fina	ncial A	ctivi
		Unrestricted	Restricted	Endowment	Total funds	Prior year
		funds	income fvnds	funds		funds
Inflame		2020	2020	202G	2020	2019
	Note
Income 8 Endowments Donations and legacies Other trading activities Coronavirus Grants Total	from: 3.1 3.2 3.3	255 76,375 69,651 146,281			255 76,375 69,651 146,281	5,874 122,036 127,910
Expenditure
Expenditvre on. Charitable activities	4.1	19,539			19,539	120,424
Other	4.2					17,069
Depreciation Raising funds Total	4.3 4.4	1,862 115.414 136,815			1,862 115,414 136,815	350 1,375 139,218
Net Income j(expendNUre)		9,466			9,466	11,308
Extraordinary Items
Transfers between funds
Net movement fn fUpnds		9',466			9,466	11,308
RecoacÃfaÃon of AIncfs:
TotaI funds broUght forward Tata) svrplvs carrfed forward		6,136 3,330			6,]36 3,330	5,172 6,136

Nate 2 Accounting poli	cies	cies
2.1 Income Recognition of income	These are included in the Statement of Financial Activities (SoFA) when: ~ the charity becomes entitled to the resources; ~ it is more Iikely than not that the trustees will receive the resources; e the monetary value can be measured with sufficient reliability.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition criteria are mef (5.10to 5.12FRS102SORP).
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
2.2Expenditure Expenditure	Expenditure is recognised on an accrual basis, as a liability isincurred.
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity fo pay out resources and the amount ofthe obligation can be measured with
	reasonable certainty.
Creditors	The charity has creditors which are measured af settlement amounts	less
	any trade discounts.
2.3Assets
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost
use by charity	at least K200. They are valued af cost. The depreciation rates and methods used are disclosed in Note 8.
Intangible fixed assets	The charity hos intangible fixed assets, that is, non-monetary assets that do
	not have physical substance but are identifiable and are controlled	by thy
	charity through custody or legal rights.
	They are valued at cost.
2.4 Denoted gaods
Donated goods forsale or	distribution are included in the accounts only when sold or distributed
by the charity.
2.SVolunteer help
The value of any volunteer	help received is not included in the accounts but is described in the
trustees' annual report.

Nate 3)nc	a	me
			Unrestricted	Restricted	Endowment	Prior year
			funds	income funds	funds	funds
			2020	2020	2020	2019
						R
3.1 Donations		and legacies
Donations from individuals			255			5,874
		Total	255			5,874
3.2Other trading acttvitles
Pants Cafe						6,9'08
Hvb Shops			64,632			74,481
Posh Pants						26,092
Online Sales			2,420
CTR Recycling			9,323			14,555
		Total	76,375			122,036
3.3Covid-19	Grants
CJRS			35,649
Small Business		Grant	34,002
			69,651
Nate 4 Expenditure
4.1 Charitable		Activities
Steve Winnan		rehab salary	18,140			)	7,069
Gym Overheads			1,399
			19,539			17,069
4.2 Other
Companies	House Penalties						350
							350
4.3Depreciation
Depreciation		Charge	1.862				1,375
			1,862				1,375

		Unrestricted	ResMcted	Endowment	Prior year
		funds	income funds	funds	funds
		2020	2020	2020	2019
4.4 Roising Funds
Online Selling Fees		344
EPOS Tills		807
Cafe Purchases					6,844
Subcontractor	costs				530
Accountancy fees		1,565			2,280
Administration	Costs	106			),732
Advertising and PR		2,017			1,702
Bank charges		3			37
Card Machine	Charges	1,125			1,857
Cleaning		232			45
Eqviprnent expensed		239			57
Insurance		2.207			4,555
ITSupport					1,250
Light and heat		1,158			260
Motor expenses		1.827			2,136
Music Licence		491			1,389
Other legal and prof		2,591			3,449
Pensions		1,391			1,079
Postage		25			49
Rates		(44)			604
Volunteer Expenses		1,006			175
Rent		28,377			25,674
Repairs and maintenance		1,937			778
Security System					441
Service charges					862
Software		88
Staff training 8,welfare		1,034			1,406
Stationery and	printing				52
Telephone and	internet	413			899
Travel ance subsistence		10			22
Vehicle Lease	(Pool carI				1,558
Wages and salaries		63,633			55,539
Waste Removal		1,135			2,879
Water Rates		1,698			284
		115,414			120,424

1,200	).200
1,200	1,200

Note 6 Paid	employees
		2020	2019
6.1 Employment	Cosh	K	K
Wages and salaries		81,773	72,609
Social Security	costs	3	0
Pension costs		1,129	1,079
		82,905	73,688

2020	2019
K

Note 8Tangible Fixed As	sets
	Once	Furniture 8	Vehicles	Total
	Equipment	l'ittings
Cost b(fwd
At 1 January 2020 Additions	647 1,303	1,855 877	10,920	13,422 2,180
As at 31 December 2020	1,950	2,732	)0,920	15,602
DeprecicNon At 1 January 2020 Additions	647 326	1,738 336	7,320 1,200	9,705 1,862
As at 31 December 2020	973	2,074	8,520	11,567
Net BookValue
At 1 January 2020 As at 31 December 2020	978	292 658	2,400	4,035