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##
|||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||||funds|funds|2021|2020|
||||||Note|6||6||
|INCDME||||||||||
|Donations and legacies||||||404,987|68,693|473,660|39,387|
|Investment
Income||||||1,420|66|1,486|1,260|
|Trading
Income||||||||||
|Miscellaneous|income|||||25,264||25,264|37,735|
|Charitable
activities||||||||||
|Grants &contracts||||||1,826,216|766,761|2,592,977|1,832,255|
|Fare revenue||||||84,595|58|84,653|235,802|
|Rental income||||||62,477|18,632|81,109|109,441|
|Other income||||||79,843|17,D8D|96,923|206,875|
|TOTAL INCOME||||||2,484,782|871,290|3,356,072|2,462,755|
|EXPENDITURE||||||||||
|Fundraising||||||||||
|Charitable
activiTies|||||7|2,004,364|855,428|2,859,792|2,572,713|
|Exceptional
item:||||||||||
|Obligation
lo fund
Community|||First New Forest|||||||
|pension
liabilily|expensed||||18|245,000||245,000||
|TOTAL EXPENDITURE||||||2,249,364|855,428|3,104,792|2,572,713|
|Net (losses)/gains
on|investments|||||23,460||23,460|(11,636)|
|NET INCOME (EXPENDITURE)||BEFORETRANSFERS||||258,878|15,862|274,740|(121,593)|
|TRANSFERS BETWEEN FUNDS|||||14,15|6,329|(6,329)|||
|Actuarial(losses)/gains|on defined|benefit pension||funds|18|183,000||183,000|(1D5,00D)|
|NET INCOME/(EXPENDITURE)||FORTHE YEAR||||448,207|9,533|457,740|(226,593)|
|FUND BALANCES BROUGHT FORWARD||||||(349,797)|192,540|(157,257)|69,336|
|FUND BALANCES CARRIED FORWARD||||||98,410|202,073|300,483|157,257|
##
##
||||||||2021||2020|
|---|---|---|---|---|---|---|---|---|---|
||||||Note||6||6|
|FIXEDASSETS||||||||||
|Tangible assets|||||9||203,122||192,198|
|Investments|||||10||141,285||117,825|
|CURRENT ASSETS||||||||||
|Stocks|||||11|||||
|Debtom|||||12|285,959||398,081||
|Cash at bank and|in hand|||||1,670,357||375,807||
|||||||1,956,316||773,888||
|CREDITORS: amounts|falling due||within one year:||13|~929,245||286,168||
|NET CURRENT ASSETS|||||||1,027,076||487,720|
|NET ASSETS EXCLUDING PENSION LIABILITY|||||||1,371,483||797,743|
|Defined pension scheme||liability|||18||(1,071,000)||(955,0DD)|
|NETASSETS INCLUDIING PENSION LIABILITY|||||||300,483||157,257|
|FUNDS||||||||||
|UNRESTRICTED FUNDS||||||||||
|Designated
funds
Generalfunds|||||15
15||410,562
~249,452||269,383
~394,495|
|Urireslricted
funds|excluding||pension|liability|||170,410|||
|Pension reserve|||||15||72,000||255,000|
|Total unrestricted|tunds||||||98,410||(349,797)|
|RESTRICTED FUNDS|||||14||202,D73||192,540|
|TOTAL FUNDS|||||||300/463||157,257|
##
||||||Note|2021|2020|
|---|---|---|---|---|---|---|---|
|Cash (used in)/|provided
by operating|activities|||22|1,319,389|38,336|
|Cash flows from mvesting
activities||||||||
|Interest income||||||1,486|1,260|
|Purchase of tangible fixed assets||||||(32,075)|(19,259)|
|Sale oftangible|fixed assets|||||5,750|319|
|Cash provided|by (used in) investing|activities||||24,839|17,680|
|(decrease)/increase
in cash and cash equivalents||||in the year||1,294,550|(56,017)|
|Cash and cash|equivalents
atthe beginning||of|the year||375,807|431,824|
|Cash and cash|equivalents
atthe end|ofthe|year|||1,670,357|375,807|
##
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##
##
|8|GOVERNANCE COSTS|GOVERNANCE COSTS|GOVERNANCE COSTS|||||2021|2D20|
|---|---|---|---|---|---|---|---|---|---|
||||||||||6|
||Legal and professional||fees|||||11,786|5,407|
||Audit, accountancy|and|actuarial fees|||||12,545|11,140|
||Cost ofAGid and incidental|||trustee meetings|||||5,998|
|||||||||24,333|22,545|
|||||||Plant and||||
|||||||machinery||Fixlures||
||||||Land and|including|Motor|frnings and||
|9|TANGIBLE FIXEDASSETS||||Buildings|Vehicles||equipment|Total|
||||||6||6||8|
||Cost|||||||||
||At 1 April 2020||||14,696|379,350||110,222|504,266|
||Addigans||||1,08D|79,438||11,075|91,593|
||Dispasals|||||59,972|||59,972|
||At 31 March 2021||||15,776|396,816||121,297|535,889|
||Depreciation|||||||||
||At 'I April 2020||||6,61D|236,480||58,980|312,07D|
||Charge for the year||||4,025|46,706||15,5DB|66,239|
||Eliminated
an disposal|||||45,542||-|45,542|
||At 3'I March 2021||||10,635|237,644||84,488|332,767|
||Net book value|||||||||
||At 31 March 2021||||5,141|161,172||36,809|203,122|
||At 1 April 2020||||8,086|142,870||41,242|192,198|
|10|INVESTMENTS|||||||Unlisted|investments|
||Cost orValuation|||||||||
||At 1 April 2020||||||||117,825|
||Additions|||||||||
||Revaluation||||||||23,460|
||At 31 March 2021||||||||141,285|
|'l1|STOCKS|||||||2021|2020|
|||||||||6|6|
||Finished gaads|||||||||
|12|DEBTORS|||||||2021|2020|
|||||||||6||
||Trade debtors|||||||183,326|266,802|
||Other debtors|||||||18,883|33,599|
||Prepayments
&accrued||income|||||83,750|97,680|
|||||||||285,959|398,081|
##
##
##
|CREDITORS: amounts|CREDITORS: amounts|falling|falling|due within one year|||||2021|2020|
|---|---|---|---|---|---|---|---|---|---|---|
|Trade creditors|||||||||72,619|40,978|
|Other tsxadon
and|sacial||security||||||82,634|65,229|
|Other cred itare|||||||||40,284|47,864|
|Accruals 6deferred|incame||||||||733,703|132,097|
||||||||||929,240|286,168|
|Deferred income|||||||||||
|Deferred income is grants|||received for future accounting||penods||||||
||||||||||2021|2020|
|Brought forward|||||||||102,382|101,519|
|Amounts
released|ta incoming|||resources|||||(50,831)|(86,491)|
|Amounts
deferred
in year|||||||||598,914|87,354|
|Amounts
carried forward|||||||||650,465|102,382|
||||||||||Transfers||
|RESTRICTED FUNDS||||||At|Incoming|Outgoing|between|At|
|||||||1 April 2020|resources|resources|funds|31 March 2021|
|||||||6|||6|6|
|Shapmabilily
Chichester||||||(18,399)|24,086|(25,747)||(20,060)|
|Supporting
families|food|grant|||||150,000|(150,000)|||
|DART||||||4,262||||4,262|
|Winchester
Yauth Callectorate|||||||550|(550)|||
|Access Group||||||2,770||||2,770|
|Youth work||||||24,314||(19,588)||4,726|
|Community
First Delivers|||||||82,961|(82,961)||0|
|SBS|||||||15,501|(21,938)||(6,437)|
|Young Carers|||||||99,633|(73,185)||26,448|
|Sacial Prescribing|Network||||||16,645|(18,177)||(1,531)|
|Wheels to Work|||||||102,427|(78,380)||24,047|
|RASAC||||||46,705|202,523|(202,523)||46,705|
|Positive pathways|||||||60,854|(60,854)|||
|Shopmobility
Winchester||||||101,520|46,108|(46,037)||101,591|
|Shopmobiliiy
Winchester|||-asset fund|||25,039|1,204|(2,135)||24,108|
|Woolmer Timebanking|||||||35,328|(35,328)||0|
|Park Play|||||||19,720|(19,890)||(170)|
|Surgery
linkworker|||||||13,500|(17,886)||(4,386)|
|CVS Network|||||||250|(250)|||
|Communky
Development|||East|Hampshire||6,329|||6,329||
|Total restricted funds||||||192,540|871,290|855,429|6,329|202,073|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||||||||||Transfers||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|UNRESTRICTED FUNDS||||||||At|Incoming||Outgoing|between|At|
|||||||||1April 2020|rasa UIces||resources|funds|31 March 2021|
|||||||||E||E|E|E|E|
|Designated
funds||||||||||||||
|Transport|services Havant- asset fund|||||||21,930|||(5,382)||16,548|
|Transport|Winchester-
assetfund|||||||12,223|||(3,056)||9,167|
|Transport|services East Hampshire|-|asset fund|||||33,066|||(4,790)||28,276|
|Transport|services
New Forest - asset||||fund||||6,571||||6,571|
|||||||||67,219|6,571||O3,228)||60,562|
|Other||||||||||||||
|Required|reserves
policy|||||||178000||||172000|350000|
|||||||||178,000||||172,000|350,000|
|Community
Fimt Investment
Fund||||||||283,964|2,501,671||1,991,136|165,671|628,848|
|General|funds exduding
exceptional||item|||||283,984|2,501,671||(1,991,136)|(165,671)|628,848|
|Obligation
to fund Winchester Arse||||Community||Action||||||||
|Community
actian Fareharn
pension|||||gabillty||15|624 000|||245 000||869000|
|||||||||(340,016)|2,501,671||(2,236,136)|(165,671)|(240,152)|
|Pension|reserve (Deferred pension|||liability 61071,000||||||||||
|less WACA reserve 6458,000, CAF|||reserve of E166,000|||||||||||
|and CFNF reserve ofE245,000 and|||costs afM30,000|||||||||||
|included|within support costs)||||||15|255000|183000||||72,000|
|Total unrestricted
funds||||||||349,797|2,691,242||2,249,364|6,329|98,410|
##
##
##
|Comparative
for funds movement|Comparative
for funds movement|Comparative
for funds movement|Comparative
for funds movement|Comparative
for funds movement|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||Transfers||
|UNRESTRICTED FUNDS||||||||At|Incoming|Outgoing|between|At|
|||||||||1April2019|msources|fssollrcee|funds|31 Nlarch 2020|
|||||||||6|8|8|6|8|
|Designated|funds||||||||||||
|Projects|||||||||||||
|Transport services Havant|||- asset fund|||||29,240||(7,310)||21,930|
|Transport|Winchester.|assetfund||||||16,297||(4,D74)||12,223|
|Transport services East||Hampshire|||-asset fund|||39,452||(6,386)||33,066|
|||||||||84,989||(17,770)||67,219|
|Other|||||||||||||
|Required reserves policy||||||||178,000||||178,000|
|||||||||178,000||||178,000|
|Generalfunds|||||||||||||
|Community|First Investment||Fund|||||389,745|2,061,520|(2,16D,952)|(6,329)|283,984|
|Obligation|to fund Winchester|||Area|Community|Adion|||||||
|Community|action Fareham|||pension
liability|||15|624000||||624 DDD|
|||||||||(234,255)|2,061,520|(2,160,952)|(6,329)|(340,016)|
|Pension reserve (Deferred|||pension||liability %955,000||||||||
|less WACA|reserve 8458,000|||and CAF reserve ofEt66,000||||150,000||105,00D||255,00D|
|and costs of876,000 included||||within suppori contr|||15|121,266|2,061,52D|2,283,722|6,329|349,797|
|Total unrestricted
funda|||||||||||||
|Community|First Investment|||Fund|||||||||
|Ta support|new initiatives|and projects|||||||||||
|ANALYSIS|OF NETASSETSBETWEEN FUNDS||||||||Unrestricted|Restricted|TOTAL|TOTAL|
||||||||||funda|funda|2021|2019|
|||||||||||8|8|8|
|Fixed assets|||||||||320,168|24,239|344,407|310,023|
|Current assets|||||||||1,482,022|474,294|1,956,316|773,888|
|Liabilities|||||||||1,703,779|296,461|2,000,240|1,241,168|
||||||||||98,411|202,072|300,483|157,257|
##
##
##
##
|The defined
benefit
scheme|is closed to new members|is closed to new members|is closed to new members|is closed to new members|is closed to new members|and so under|and so under|the projected|the projected|unit|method|method|the current|service|cost would be|expected
to|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|increase over time as members
ofthe scheme approach||||||retirement.|||||||||||
|||||||||||||2021|||2020||
|Value ofscheme assefs and tiahitiltes|||||||||||||||||
|Fair value ofassets|||||||||||||3,892,DDD|||2,567,000|
|Present value of fund liabilities
Pension scheme deficit||||||||||||~&4,963.MD
1,071,00D)|||(3,522,000)
~9~55,000||
|Movements
inyear|||||||||||||||||
|Service cos'I||||||||||(66,000)|||||(51,000)||
|Interest cost||||||||||(27,000)|||||(20,000)||
||||||||||||||(93,000)|||(71,000)|
|Contributions
Actuarial
(losses)/gains
on assets and|||liabilities||||||||||39,000
183,00D||61,000
~105.000||
|Movements
in the year|||||||||||||129,000|||(115,000)|
|Pension scheme deficit at 1||April|||||||||||||||
|- WACA||||||||||(477,500)||||(420,000)|||
|- CAF
- CFHEH|||||||||(165,988)
~311,512|||||(146,000)
~224,000|||
||||||||||||||(955,000)|||(840,000)|
|Acquisition
of pension
fund deficit from||||CFNF|||||||.~245,000||||||
|Pension scheme deficit at|31 March||||||||||||071000.
,|||955,000|
|RELATED PARTIES|||||||||||||||||
|No other related
party transactions||have|occurred other than those noted|||||in the accounts.|||||||||
|CONTROLLING
PARTY|||||||||||||||||
|The ultimate
controlling
party|ofthe entity|||is deemed|to be the Board||ofTrustees.||||||||||
|OPERATING LEASE COMMITMENTS|||||||||||||||||
|As at 31 March 2021 the charily had future||||minimum|lease payments||under non-cancefiebie||||operating||leases as|follows;|||
|Operating
leases which expire:|||||||||||||||||
||||||||Land and||buildings||||||Other||
||||||||2021|||2020||||2021||2020|
|||Within|1|year||||30,732||36,509|||||19,800|21,840|
|||Within|2- 5years||||||||||||56,100|75,900|
|||||||||30732||365D9|||||75 9DD|97740|
##
##
##
|RECONCILIATION
OF NET MOVEMENT|RECONCILIATION
OF NET MOVEMENT|IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES|||
|---|---|---|---|---|
||||2021|2020|
||||6|6|
|Net movement
in funds|||457,740|(226,593)|
|Add back depreciation
charge|||66,239|67,151|
|Add loss on disposal of fixed assets|||8,680|5,759|
|Tangible Fixed Assets acquired|from CFNF||(59,520)||
|Pension
fund liability acquired|from CFNF||245,000||
|Gain/ (Loss) on investments|||(23,460)|11,636|
|Deduct interest income shown|in investing|activities|(1,486)|(1,260)|
|Decrease /(increase)
in debtors|||112,124|(39,919)|
|Increase/(decrease)
in creditors|||643,072|29,891|
|Movement
in pension
fund|||(129,000)|115,000|
|Decrease
in stock|||||
|Net cash used in operating
activities|||1,319,389|38,336|
##
##
##
##
||||||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|---|
||||||||funds|funds|2020|
|||||||Note||6|9|
|INCOME||||||||||
|Donations
and legacies|||||||26,175|13,212|39,387|
|Investment
Income|||||||1,260||1,260|
|Trading
Income||||||||||
|Miscellaneous|income||||||37,735||37,735|
|Charitable
activities||||||||||
|Grants &contrach|||||||1,503,541|328,714|1,832,255|
|Fare revenue|||||||235,802||235,802|
|Rental mcome|||||||96,893|12,548|109,441|
|Qher income|||||||160,113|46,762|206,675|
|TOTAL INCOME|||||||2,061,519|401,236|2,462,755|
|EXPENDITURE||||||||||
|Fundraising||||||||||
|Chantable
activities||||||6|2,167,086|405,627|2,572,713|
|Exceptional
item:||||||||||
|Obligation
to|fund|Community|||Action Fareham|||||
|pension
liability expensed||||||18||||
|TOTAL EXPENDITURE|||||||2,167,086|405,627|2,572,713|
|Net (losses)tgains|on investments||||||(11,636)||(11,636)|
|NET INCOME (EXPENDITURE)||||BEFORETRANSFERS|||(117,202)|(4,391)|(121,593)|
|TRANSFERS BETWEEN|||FUNDS|||14,15|6,329|6,329||
|Actuarial(losses))gains|||on defined||benefit pension funds|18|(105,000)||(105,000)|
|NET INCOME/(EXPENDITURE)||||FOR THE YEAR|||(228,531)|1,936|(226,593)|
|FUND BALANCES|BROUGHT FORWARD||||||121,266|190,602|69,336|
|FUND BALANCiES|CARRIED FORWARD||||||349,797|192,540|157,257|