2022-03-31-accounts

				Unrestricted	Restricted	Total	Total
				funds	funds	2022	2021
			Note	8	8	f	8
INCOME
Donations and legacies				14,086	104,462	118,547	473,660
Investment Income				95		95	1,486
Trading Income
Miscellaneous income				19,815		19,815	25,264
Charitable activities
Grants &contracts				1,724,212	886,014	2,610,227	2,592,977
Fare revenue				130,306		130,306	84,653
Rental income				152,818	18,301	171,119	81,109
Other income				239,965	34,564	274,529	96,923
TOTAL INCOME				2,281,297	1,043,341	3,324,637	3,356,072
EXPENDITURE
Fundraising
Charitable activities			7	2,252,152	860,769	3,112,921	2,859,792
Exceptional item;
Obligation to fund Community		First New Forest
pension liability expensed			18				245,000
TOTAL EXPENDITURE				2,252,152	860,769	3,112,921	3,104,792
Net (losses)/gains on investments				6,047		6,047	23,460
NET INCOME/(EXPENDITURE)	BEFORETRANSFERS			35,192	182,572	217,763	274,740
TRANSFERS BETWEEN FUNDS			14,15	(777)	777
Actuarial(losses)/gains on defined	benefit pension funds		18	457,000		457,000	183,000
NET INCOME/(EXPENDITURE)	FORTHE YEAR			491,415	183,349	674,763	457,740
FUND BALANCES BROUGHT FORWARD				98,410	202,073	300,483	(157,257)
FUND BALANCES CARRIED FORWARD				589,824	385,422	975,246	300,483

						2022		2021
				Note			8	6
FIXEDASSETS
Tangible assets				9		154,673		203,122
Investments				10		147,332		141,285
						302,005		344,407
CURRENTASSETS
Stocks				11
Debtors				12	601,847		285,959
Cash at bank and in hand					1,724,167		1,670,357
					2,326,014		1,956,316
CREDITORS: amounts falling due		within one year:		13	~1077,773		929,240)
NET CURRENT ASSETS						1,348,241		1,027,076
NETASSETS EXCLUDING PENSION LIABILITY						1,650,246		1,371,483
Defined pension scheme	liability			18		(675,000)		(1,071,000)
NETASSETS INCLUDING PENSION LIABILITY						975,246		300,483
FUNDS
UNRESTRICTED FUNDS
Designated funds General funds				15 15		398,108 ~732,204		410,562 ~240,732
Unrestricted I'unde excluding		pension	liability			265,824		170,410
Pension reserve				15		324,000
Total unresb icted funds						589,824		98,410
RESTRICTED FUNDS				14		385,423		202,073
TOTAL FUNDS						975,247		300,483

							Note	2022	2021
								8	8
Cash (used in)l	provided by operating			activities			22	55,459	1,319,389
Cash flows from investing		activities
Interest income								95	1,486
Purchase oftangible fixed assets								(13,473)	(32,075)
Safe oftangible	fixed assets							11,729	5,750
Cash provided	byl(used in)		investing	activities				(1,649)	24,839)
(Decrease)/increase in cash		and cash equivalents				in the year		53,810	1,294,550
Cash and cash	equivalents		at the beginning		ofthe year			1,670,357	375,807
Cash and cash	equivalents		atthe end	ofthe	year			1,724,167	1,670,357

						2022	2021
Provision of	services					97	95
Management	&administration					11	10
						108	105
Key management		personnel				2022	2021
						&	6
Remuneration	paid	to key management	personnel	during	the year (9),2021(9)	398,837	368,371

CHARITABLE ACTIVITIES
	Transport	Information &		Total	Total
	services	support	Core activity	2022	2021
	&	&	&	&
COSTS DIRECTLY ALLOCATED TO ACTIVITIES
Staff costs	692,368	695,194	181,346		1,370,044
Volunteer costs	525	14,385			11,259
Transportcosts	309,081	2,466			246,584
Administration	19,499	81,564	4,781		95,554
Depreciation and (profit)l loss on sale ofassets	45,036	3,958	1,199		74,918
Other direct costs	11,620	344,461	15,892		346,806
	1,078,130	1,142,026	203,218	2,423,375	2,145,165
SUPPORT COSTS ALLOCATED
Rent, rates & utilities	65,828	105,663	5,084	176,574	163,486
Staff costs	142,016	88,006	57,197	287,219	327,479
Administration	42,823	36,692	6,714	86,229	98,160
Provision for doubtful debts			13,475	13,475	4,487
Bank charges and interest	2,280	3,917	52	6,249	3,683
Governance Costs	8,149	6,413	1,238	15,800	24,333
Pension fund —current service cost			82,000	82,000	66,000
Pension fund - Interest cost			22,000	22,000	27,000
	261,096	240,691	187,760	689,546	714,627
	1,339,225	1,382,717	390,979	3,112,921	2,859,792

8	GOVERNANCE C	OST	S					2022	2021
								8	8
	Legal and professional		fees					5,885	11,788
	Audit, accountancy	and	actuarial fees					9,915	12,545
	Cost ofAGM and incidental			trustee meetings
								15,800	24,333
						Plant and
						machinery		Fixtures
					Land and	including	Motor	fittings and
9	TANGIBLE FIXED	ASSETS			Buildings	Vehicles		equipment	Total
					6		8	8	8
	Cost
	At 1 April 2021				15,776	398,816		121,297	535,889
	Additions						10,750	2,723	13,473
	Disposals						35,656		35,656
	At 31 March 2022				15,776	373910		124,020	513,706
	Depreciation
	At 1 Apdl 2021				10,635	237,644		84,488	332,767
	Charge for the year				3,665		38,480	11,830	53,974
	Eliminated on disposal						27,708)	-	(27708
	At 31 March 2022				14,300	248,416		96,318	359,033
	Net book value
	At 31 March 2022				1,476	125,494		27,702	154,673
	At 1 April 2021				5,141	161,172		36,809	203,122
10	INVESTMENTS							Unlisted	investments
	Cost or Valuation
	At 1 Apdl 2021								141,285
	Additions
	Revaluation								6,047
	At 31 March 2022								147,332
11	STOCKS							2022	2021
								8	6
	Finished goods
12	DEBTORS							2022	2021
								6	8
	Trade debtors							489,917	183,326
	Other debtors							38,033	18,883
	Prepayments &accrued		income					73,896	83,750
								601,847	285,959

13	CREDITORS: amounts				falling		due within one year					2022	2021
												f	F.
	Trade creditors											51,162	72,619
	Other taxation and			social		security						88,725	82,634
	Other creditors											41,668	40,284
	Accruals 8 deferred			income								796,219	733,703
												977,773	929,240
	Deferred income
	Deferred income	is		grants		received for future accounting		periods
												2022	2021
												8
	Brought forward											650,465	102,382
	Amounts released		to incoming				resources					(399,697)	(50,831)
	Amounts deferred		in year									445,321	598,914
	Amounts carried	forward										696,089	650,465
												Transfers
14	RESTRICTED FUNDS								At	Incoming	Outgoing	between	At
									1 April 2021	resources	resources	funds	31 INarch 2022
									8	8	8		6
	Shopmobility Chichester								(20,060)	36,704	(33,682)		(17,038)
	DART								4,262				4,262
	Access Group								2,770				2,770
	Youth work								4,726			(4,725)
	Community First	Delivers							0	4,000	(3,801)	(199)
	SBS								(6,437)	5,000	(2,691)		(4,128)
	Young Carers								26,448	71,332	(71,332)		26,448
	Social Prescribing			Network					(1,531)	8,672	(8,672)	1,531
	Wheels to Work								24,047	80,287	(77,355)		26,979
	START								46,705	519,410	(351,371)		214,744
	Positive pathways									57,357	(57,357)
	Shopmobility Winchester								101,591	56,129	(50,903)		106,817
	Shopmobility Winchester					-asset fund			24,108				24,108
	Woolmer Timebanking								0	55,859	(55,859)
	Park Play								(170)			170
	Young Volunteering									26,206	(26,206)
	COMF									106,418	(106,418)
	Surgery linkworker								(4,386)	4,123	(3,738)	4,000
	Christmas Lunch	Club								1,238	(778)		459
	Skills and employment				hub					10 605	(10,605)
	Total restricted	funds							202,073	1,043,341	(860,769	777	385,423

Comparative for funds movement	Comparative for funds movement	Comparative for funds movement
										Transfers
UNRESTRICTED FUNDS							At	Incoming	Outgoing	between	At
							1 April 2020	resources	resources	funds	31March 2021
							8		6	6	6
Designated funds
Transport services Havant-	asset fund						21,930		(5,382)		16,548
Transport Winchester -asset fund							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
							93,629	6,571	(13,228)	(777)	60,562
Other
Required reserves policy							178,000			172,000	350,000
							178,000			172,000	350,000
Communiiy First Investment	Fund						283,984	2,501,671	(1,991,136)	(165,671	628,848
General funds excluding exceptional				item			283,984	2,501,671	(1,991,136)	(165,671)	628,848
Obligation to fund Winchester		Area			Community	Action
Community action Fareham pension					liability		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 offit		66,000
and CFNF reserve of6245,000		and		costs of6130,000
included within support costs)							255000	183000			72000
Total unrestricted funds							(349,797	2,691,242	(2,249,364)	6,329	98,410
Community First Investment	Fund
To support new initiatives	and	projects
ANALYSIS OF NET ASSETSBETWEEN FUNDS								Unrestricted	Restricted	TOTAL	TOTAL
								funds	funds	2022	2021
								6		8	8
Fixed assets								281,195	20,810	302,005	344,407
Current assets								1,249,005	1,077,009	2,326,014	1,956,316
Liabilities								(940,376)	(712,397)	(1,652,773)	(2,000,240)
								589,824	385,422	975,246	300,483

over time as members of	t	he scheme approach retirement.
				2022			2021
Value ofscheme assets and liabilities
Fair value ofassets					4,073,000			3,892,000
Present value offund liabilities					(4,748,000)			(4,963,000)
Pension scheme deficit					(675,000)			(1,071,000)
Movements in year
Service cost			(82,000)			(66,000)
Interest cost			(22,000)			(27,000)
					(104,000)			(93,000)
Contributions					43,000			39,000
Actuarial (losses)/gains		on assets and liabilities			457,000			183,000
Movements in the year					396,000			129,000
Pension scheme deficit at 1 April
-WACA			(427,000)			(477,500)
- CAF			(145,000)			(165,988)
-CFNF -CFHEH			(220,000) ~220,000			(311,512)
					(1,071,000)			(955,000)
Acquisition ofpension	fund deficit from CFNF							(245,000)
Pension scheme deficit		at 31 March			(675,000)			(1,071,000)

			Land and	buildings		Other
			2022	2021	2022		2021
Within	1	year	33,981	30,732	19,800		19,800
Between		2 to 5years	111,490		36,300		56,100
			145 471	30732	56 100		75 900

RECONCI	LIATION OF NET M	OVEMENT	IN FUNDS TO NET CASH FLOW FROM O	PERATING ACTIVITIES
				2022	2021
				6	6
Net movement in funds				674,763	457,740
Add back	depreciation charge			53,974	66,239
Add loss	on disposal offixed assets			(3,780)	8,680
Tangible	Fixed Assets acquired	from CFNF			(59,520)
Pension fund liability acquired		from CFNF			245,000
Gain/ (Loss) on investments				(6,047)	(23,460)
Deduct interest income shown		in investing	activities	(95)	(1,486)
Decrease	/(Increase) in debtors			(315,887)	112,124
Increase/(decrease) in creditors				48,533	643,072
Movement	in pension fund			(396,000)	(129,000)
Decrease	in stock
Net cash	used in operating activities			55,459	1,319,389

					Unrestricted	Restricted	Total	Total
					funds	funds	2021	2020
				Note	6	6	f	6
INCOME
Donations and legacies				3	404,967	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	2,592,978	1,832,255
Fare revenue					84,595	58	84,653	235,802
Rentalincome					62,477	18,632	81,109	109,441
Other income					79,843	17,080	96,922	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 to	fund	Community	First New Forest
pension liability 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	(I1,636)
NET INCOME /(EXPENDITURE) BEFORETRANSFERS					258,878	15,862	274,740	(I21,593)
TRANSFERS BETWEEN FUNDS				14,15	6,329	6,329
Actuarial(losses)/gains		on defined	benefit pension funds	18	183,000		183,000	(105,000)
NET INCOME/(EXPENDITURE) FOR THE 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