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|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|2022|2021|
||||Note|8|8|f|8|
|INCOME||||||||
|Donations<br>and legacies||||14,086|104,462|118,547|473,660|
|Investment<br>Income||||95||95|1,486|
|Trading<br>Income||||||||
|Miscellaneous<br>income||||19,815||19,815|25,264|
|Charitable<br>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<br>activities|||7|2,252,152|860,769|3,112,921|2,859,792|
|Exceptional<br>item;||||||||
|Obligation<br>to fund<br>Community||First New Forest||||||
|pension<br>liability expensed|||18||||245,000|
|TOTAL EXPENDITURE||||2,252,152|860,769|3,112,921|3,104,792|
|Net (losses)/gains<br>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<br>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<br>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<br>PENSION LIABILITY||||||975,246||300,483|
|FUNDS|||||||||
|UNRESTRICTED FUNDS|||||||||
|Designated<br>funds<br>General funds||||15<br>15||398,108<br>~732,204||410,562<br>~240,732|
|Unrestricted<br>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<br>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<br>in)||investing|activities||||(1,649)|24,839)|
|(Decrease)/increase<br>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|





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|||||||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<br>&||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<br>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<br>debts|||13,475|13,475|4,487|
|Bank charges and interest|2,280|3,917|52|6,249|3,683|
|Governance<br>Costs|8,149|6,413|1,238|15,800|24,333|
|Pension fund<br>—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<br>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<br>&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<br>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<br>released||to incoming||||resources|||||(399,697)|(50,831)|
||Amounts<br>deferred||in year|||||||||445,321|598,914|
||Amounts<br>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<br>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<br>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<br>Winchester||||||||101,591|56,129|(50,903)||106,817|
||Shopmobility<br>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<br>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|





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## 

|Comparative<br>for funds movement|Comparative<br>for funds movement|Comparative<br>for funds movement||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Transfers||
|UNRESTRICTED FUNDS|||||||At|Incoming|Outgoing|between|At|
||||||||1 April 2020|resources|resources|funds|31March 2021|
||||||||8||6|6|6|
|Designated<br>funds||||||||||||
|Transport services Havant-|asset fund||||||21,930||(5,382)||16,548|
|Transport<br>Winchester<br>-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<br>policy|||||||178,000|||172,000|350,000|
||||||||178,000|||172,000|350,000|
|Communiiy<br>First Investment|Fund||||||283,984|2,501,671|(1,991,136)|(165,671|628,848|
|General funds excluding<br>exceptional||||item|||283,984|2,501,671|(1,991,136)|(165,671)|628,848|
|Obligation<br>to fund Winchester||Area|||Community|Action||||||
|Community<br>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<br>within support costs)|||||||255000|183000|||72000|
|Total unrestricted<br>funds|||||||(349,797|2,691,242|(2,249,364)|6,329|98,410|
|Community<br>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|





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## 



## 

## 

## 

|over time as members of|t|he scheme approach<br>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<br>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<br>in the year|||||396,000|||129,000|
|Pension scheme deficit at 1 April|||||||||
|-WACA|||(427,000)|||(477,500)|||
|- CAF|||(145,000)|||(165,988)|||
|-CFNF<br>-CFHEH|||(220,000)<br>~220,000|||(311,512)|||
||||||(1,071,000)|||(955,000)|
|Acquisition<br>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<br>OF NET M|OVEMENT|IN FUNDS TO NET CASH FLOW FROM O|PERATING ACTIVITIES||
|---|---|---|---|---|---|
|||||2022|2021|
|||||6|6|
|Net movement<br>in funds||||674,763|457,740|
|Add back|depreciation<br>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)<br>in debtors|||(315,887)|112,124|
|Increase/(decrease)<br>in creditors||||48,533|643,072|
|Movement|in pension fund|||(396,000)|(129,000)|
|Decrease|in stock|||||
|Net cash|used in operating<br>activities|||55,459|1,319,389|





## 

## 

## 

||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
||||||funds|funds|2021|2020|
|||||Note|6|6|f|6|
|INCOME|||||||||
|Donations<br>and legacies||||3|404,967|68,693|473,660|39,387|
|Investment<br>Income|||||1,420|66|1,486|1,260|
|Trading<br>Income|||||||||
|Miscellaneous|income||||25,264||25,264|37,735|
|Charitable<br>activities|||||||||
|Grants<br>&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<br>activities||||7|2,004,364|855,428|2,859,792|2,572,713|
|Exceptional<br>item:|||||||||
|Obligation<br>to|fund|Community|First New Forest||||||
|pension<br>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)<br>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|