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##
|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|2023|2022|
||||Note|6|6|8|6|
|INCOME||||||||
|Donations
and legacies||||18,072|15,312|33,384|118,547|
|Investment
Income||||2,350|52|2,402|95|
|Trading
Income||||||||
|Miscellaneous|income|||22,410||22,410|19,815|
|Charitable
activities||||||||
|Grants &contracts||||1,731,030|933,628|2,664,658|2,610,227|
|Fare revenue||||161,392||161,392|130,306|
|Rental income||||174,504|19,003|193,507|171,119|
|Other income||||256,367|12,404|268,771|274,528|
|TOTAL INCOME||||2,366,125|980,400|3,346,525|3,324,637|
|EXPENDITURE||||||||
|Fundraising||||||||
|Charitable
activities|||7|2,294,246|967,005|3,261,251|3,112,921|
|TOTAL EXPENDITURE||||2,294,246|967,005|3,261,251|3,112,921|
|Net (losses)/gains
on investments||||(6,994)||(6,994)|6,047|
|NET INCOME/(EXPENDITURE)||BEFORETRANSFERS||64,885|13,395|78,280|217,763|
|TRANSFERS BETWEEN FUNDS|||14,15|||||
|Actuarial(losses)/gains|on defined|benefit pension funds|18|629,000||629,000|457,000|
|NET INCOME/(EXPENDITURE)||FOR THE YEAR||693,885|13,395|707,280|674,763|
|FUND BALANCES BROUGHT FORWARD||||589,824|385,422|975,246|300,483|
|FUND BALANCES|CARRIED FORWARD|||1,283,709|398,817|1,682,526|975,246|
##
##
##
|||||||||2023||2022|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Note||||6|
|FIXEDASSETS|||||||||||
|Tangible assets||||||9||130,651||154,673|
|Investments||||||10||140,338||147,332|
|||||||||270,989||302,005|
|CURRENT ASSETS|||||||||||
|Stocks||||||11|2,154||||
|Debtors||||||12|393,464||601,847||
|Cash at bank and|in hand||||||2,116,812||1,724,167||
||||||||2,512,430||2,326,014||
|CREDITORS: amounts|falling due|||within one year:||13|~tL008,893||(977,773||
|NET CURRENT ASSETS||||||||1,503,537||1,348,241|
|NET ASSETS EXCLUDING PENSION LIABILITY||||||||1,774,526||1,650,246|
|Defined pension|scheme||liability|||18||(92,000)||(675,000)|
|NET ASSETS INCLUDING||PENSION LIABILITY||||||1,682,526||975,246|
|FUNDS|||||||||||
|UNRESTRICTED FUNDS|||||||||||
|Designated
funds||||||15||389,575||398,108|
|General funds||||||15||761,134||(132,284)|
|Unrestricted
funds excluding||||pension|liability|||1,150,709||265,824|
|Pension reserve||||||15||133,000||324,000|
|Total unrestricted|funds|||||||1,283,709||589,824|
|RESTRICTED FUNDS||||||14||398,817||385,422|
|TOTAL FUNDS||||||||1,682,526||975,246|
##
##
##
|||||||Note|2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||6|6|
|Cash (used in)l|provided
by operating||activities|||24|409,314|55,459|
|Cash flows from investing||activities|||||||
|Interest income|||||||2,402|95|
|Purchase
oftangible
fixed assets|||||||(19,071)|(13,473)|
|Sale of tangible|fixed assets|||||||11,729|
|Cash provided|by/(used
in) investing||activities||||(16,669|(1,649|
|(Decrease)/increase
in cash||and cash equivalents|||in the year||392,645|53,810|
|Cash and cash|equivalents|atthe beginning||of|the year||1,724,167|1,670,357|
|Cash and cash|equivalents|at the end|ofthe|year|||2,116,812|1,724,167|
##
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##
##
|||||||||||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Provision ofservices||||||||||||||||101|97|
|Management|&administration|||||||||||||||10|11|
||||||||||||||||||108|
|Key management||personnel||||||||||||||2023
8|2022
f|
|Remuneration|paid|to key management||personnel|||during||the year (10),|||2022(9)|||437,844||398,837|
|VOLUNTEERS||||||||||||||||||
|The charity relies on the invaluable|||contribution|||of|unpaid||volunteers||who enable||us to add value to our service providers.|||||
|Our volunteers|act|as drivers for community|||transport|||and our voluntary||||car scheme, they assist with Shopmobility|||and|health
and||
|Wellbeing
senrices||and support the|activities||in|our|community|||buildings.||||||||
|CHARITABLE|ACTIVITIES|||||||||||||||||
||||||||||||Transport||Information
&|||Total|Total|
|||||||||||||services|support|Core activity||2023|2022|
|||||||||||||8|8|8||6|8|
|COSTS DIRECTLY ALLOCATED TO||||ACTIVITIES||||||||||||||
|Staff costs||||||||||||671,798|727,392|235,059|1,634,249||1,568,908|
|Volunteer costs||||||||||||2,502|397|49||2,948|14,910|
|Transport costs||||||||||||329,489|||329,489||311,547|
|Administration||||||||||||22,515|78,529|10,668|111,712||105,844|
|Depreciation|and (profit)/ loss on sale|||ofassets||||||||38,572|3,304|1,217||43,093|50,193|
|Other direct costs||||||||||||11,238|358,040|19,591|388,869||371,973|
||||||||||||1,076,114||1,167,662|266,584|2,510,360||2,423,375|
|SUPPORT COSTS ALLOCATED||||||||||||||||||
|Rent, rates & utilities||||||||||||73,680|128,047|15,801|217,528||176,574|
|Staff costs||||||||||||137,561|81,477|97,754|316,792||287,219|
|Administration||||||||||||57,599|32,327|22,044||111,970|86,229|
|Provision
for|doubfful debts|||||||||||||1,445||1,445|13,475|
|Bank charges|and|interest||||||||||4,576|5,219|51||9,846|6,249|
|Governance|Costs|||||||||||7,685|5,717|2,908||16,310|15,800|
|Pension
fund|- current service cost|||||||||||||58,000||58,000|82,000|
|Pension
fund|- Interest cost|||||||||||||19,000||19,000|22,000|
|||||||||||||281,101|252,787|217,003||750,891|689,546|
||||||||||||1,357,215||1,420,449|483,587|3,261,251||3,112,921|
##
##
||GOVERNANCE COSTS|GOVERNANCE COSTS|GOVERNANCE COSTS|||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|
|||||||||6|6|
||Legal and professional||fees|||||3,642|5,885|
||Audit, accountancy|and|actuadal fees|||||9,620|9,915|
||Cost ofAGM and incidental|||trustee meetings||||3,048||
|||||||||16,310|15,800|
|||||||Plant and||||
|||||||machinery||Fixtures||
||||||Land and|including|Motor|fittings and||
|9|TANGIBLE FIXEDASSETS||||Buildings|Vehicles||equipment|Total|
||||||8||8|6|8|
||Cost|||||||||
||At 1 April 2022||||15,776|373,910||124,020|513,706|
||Additions|||||||19,071|19,071|
||Disposals||||1,080)||||1,080)|
||At 31 March 2023||||14,696|373,910||143,091|531,697|
||Depreciation|||||||||
||At 1 April 2022||||14,300|248,416||96,317|359,033|
||Charge for the year||||1,476||31,360|10,257|43,093|
||Eliminated
on disposal||||(1,080)||-|-|(1,080)|
||At 31 March 2023||||14,696|279,776||106,574|401,046|
||Net book value|||||||||
||At 31 March 2023||||||94,134|36,517|130,651|
||At 1 April 2022||||1,476|125,494||27,703|154,673|
|10|INVESTMENTS|||||||Unlisted|investments|
||Cost or Valuation|||||||||
||At 1 April 2022||||||||147,332|
||Additions|||||||||
||Revaluation|||||||||
||At 31 March 2023||||||||140,338|
|11|STOCKS|||||||2023|2022|
||||||||||6|
||Finished goods|||||||2,154||
|12|DEBTORS|||||||2023|2022|
|||||||||8|8|
||Trade debtors|||||||266,836|489,918|
||Other debtors|||||||34,353|38,033|
||Prepayments
& accrued income|||||||92,274|73,896|
|||||||||393,464|601,847|
##
##
##
##
##
##
|CREDITORS: amounts|falling|falling|due within one year|||||2023
9|2022
f|
|---|---|---|---|---|---|---|---|---|---|
|Trade creditors||||||||46,468|51,162|
|Other taxation
and social||security||||||97,100|88,725|
|Other creditors||||||||52,248|41,668|
|Accruals
&deferred
income||||||||813,077|796,218|
|||||||||1,008,893|977,773|
|Deferred income||||||||||
|Deferred
income is grants||received for future accounting||periods||||||
|||||||||2023|2022|
|Brought forward||||||||696,089|650,465|
|Amounts
released to incoming|||resources|||||(550,283)|(399,697)|
|Amounts
deferred
in year||||||||559,103|445,321|
|Amounts
carried forward||||||||704,909|696,089|
|||||||||Transfers||
|RESTRICTED FUNDS|||||At|Incoming|Outgoing|between|At|
||||||1 April 2022|resources|resources|funds|31 March 2023|
||||||K|E|8||f|
|Shopmobility
Chichester|||||(17,038)|20,416|(26,320)||(22,942)|
|DART|||||4,262||||4,262|
|Access Group|||||2,770||||2,770|
|SBS|||||(4,127)||||(4,127)|
|Young Carers|||||26,448|82,171|(73,529)||35,090|
|Wheels to Work|||||26,979|82,092|(72,908)||36,163|
|START|||||214,744|334,790|(337,604)||211,930|
|Positive pathways||||||50,958|(50,958)|||
|Shopmobility
Winchester|||||106,817|56,172|(52,516)||110,473|
|Shopmobility
Winchester||-asset fund|||24,108||||24,108|
|Woolmer Timebanking||||||59,755|(59,755)|||
|Young Volunteering||||||36,314|(36,314)|||
|COMF||||||6,011|(6,011)|||
|Community
Friends||||||3,232|(3,232)|||
|Health and Wellbeing||||||221,213|(221,398)||(186)|
|Christmas
Lunch Club|||||459|2,980|(2,164)||1,275|
|Social Prescribing
Network||||||2,688|(2,688)|||
|Skills and employment|hub|||||21 608|(21,608)|||
|Total restricted funds|||||385,422|980,400|(967,005)||398,817|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
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##
##
##
##
##
##
##
##
##
|Comparative
for funds movement|Comparative
for funds movement||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Transfers||
|UNRESTRICTED FUNDS||||||At|Incoming|Outgoing|between|At|
|||||||1 April 2021|resources|resources|funds|31 March 2022|
|||||||f.|f|f|f|f|
|Designated
funds|||||||||||
|Transport services Havant -|asset fund|||||16,548||(4,112)||12,436|
|Transport
Winchester
- asset fund||||||9,167||(2,292)||6,875|
|Transport services East Hampshire||-|asset fund|||28,276||(3,591)||24,685|
|Transport services New Forest - asset||||fund||6,571||(2,459)||4,112|
|||||||60,562||(12,454)||48,108|
|Other|||||||||||
|Required
reserves
policy||||||350,000||||350,000|
|||||||350,000||||350,000|
|Community
First Investment|Fund|||||628,848|2,348,344|(2,239,698|(777)|736,716|
|General funds excluding
exceptional|||item|||628,848|2,348,344|(2,239,698)|(777)|736,716|
|Obligation to fund Winchester
Area||||Community|Action||||||
|Community
action Fareham pension||||liability||(869,000)||||(869,000|
|||||||(240,152)|2,348,344|(2,239,698)|(777)|(132,284)|
|Pension reserve (Deferred|pension||liability f1071,000||||||||
|less WACA reserve f458,000, CAF|||reserve off166„000||||||||
|and CFNF reserve off245,000and|||costs off130,000||||||||
|included
within support costs)||||||(72,000)|396,000|||324,000|
|Total unrestricted
funds||||||98,410|2,744,344|(2,252,152)|(777)|589,824|
|Community
First Investment|Fund||||||||||
|To support
new initiatives|and projects||||||||||
|ANALYSIS OF NET ASSETS BETWEEN FUNDS|||||||Unrestricted|Restricted|TOTAL|TOTAL|
||||||||funds|funds|2023|2022|
||||||||f|f|f|f|
|Fixed assets|||||||256,739|14,250|270,989|302,005|
|Current assets|||||||1,506,436|1,005,994|2,512,430|2,326,014|
|Liabilities|||||||(479,465|(621,428|(1,100,893|(1,652,773|
||||||||1,283,710|398,816|1,682,526|975,246|
##
##
##
##
##
|The defined
benefit scheme
is closed to|The defined
benefit scheme
is closed to|new members|and so under|the projected|unit method|the current service cost would|the current service cost would|be|expected
to|
|---|---|---|---|---|---|---|---|---|---|
|increase over time as members ofthe scheme approach|||retirement.|||||||
||||||2023||2022|||
|Value ofscheme assets and liabilities|||||||f|||
|Fair value ofassets|||||||3,516,000||4,073,000|
|Present value offund|liabilities||||||(3,608,000)||(4,748,000)|
|Pension scheme deficit|||||||(92,000)||(675,000)|
|Movements
in year||||||||||
|Service cost|||||(58,000)||(82,000)|||
|Interest cost|||||(19,000)||(22,000)|||
||||||||(77,000)||(104,000)|
|Contributions|||||||31,000||43,000|
|Actuarial
(losses)/gains|on assets and|liabilities|||||629,000||457,000|
|Movements
in the year|||||||583,000||396,000|
|Pension scheme deficit at 1 April||||||||||
|- WACA|||||(269,000)||(427,000)|||
|- CAF|||||(91,000)||(145,000)|||
|-CFNF|||||(139,000)||(220,000)|||
|- CFHEH|||||(176,000)||~0279,000|||
||||||||(675,000)||(1,071,000)|
|Acquisition
ofpension|fund deficitfrom|CFNF||||||||
|Pension scheme deficit at 31 March|||||||92,000)||(675,000|
##
||||Land and|buildings|Other||
|---|---|---|---|---|---|---|
||||2023|2022|2023|2022|
|Within|1|year|33,981|33,981|19,800|19,800|
|Between||2to 5years|89,178|111,490|16,500|36,300|
||||123159|145 471|36,300|56 100|
##
##
##
##
|RECONCILIATION
O|F NET M|OVEMENT|IN FUNDS TO NET CASH FLOW FROM O|PERATING ACTIVITIES||
|---|---|---|---|---|---|
|||||2023|2022|
|||||8|8|
|Net movement
in funds||||707,280|674,763|
|Add back depreciation|charge|||43,093|53,974|
|Add loss on disposal|offixed assets||||(3,780)|
|(Gain)/ loss) on investments||||6,994|(6,047)|
|Deduct interest income shown||in investing|activities|(2,402)|(95)|
|Increase
in stock||||(2,154)||
|Decrease /(Increase)|in debtors|||208,383|(315,886)|
|Increase/(decrease)|in creditors|||31,120|48,533|
|Movement
in pension|fund|||583,000)|(396,000)|
|Net cash used in operating
activities||||409,314|55,460|
##
##
##
##
|||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||||funds|funds|2022|2021|
||||||Note||8||6|
|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)|||FOR THE YEAR|||491,415|183,349|674,764|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|