2022-03-31-accounts - Ahava Community Ltd

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		Page
Report ofthe Trustees	I	to	5
Statement ofTrustees' Responsibilities
Report ofthe Independent Auditors	7	to	10
Statement ofFinancial Activities
Balance Sheet	12	to	13
Cash Flow Statement		14
Notes to the Cash Flow Statement		15
Notes to the Financial Statements	16 to		24
Detailed Statement ofFinancial Activities	25	to	26

for the Per	iod 31M	arc	h 202	1to 29 March	2022
								Period	Period
								31.3.21	1.4.20
								to	to
								29.3.22	30.3.21
						Unresnfcted	Restricted	Total	Total
						fund	funds	funds	funds
					Notes			g	5
INCOME	AND ENDOWMENTS FROM
Donations	and legacies				2	335,468		335&468	677,014
Charitable	activities
Supported	Living					491,205		491,205	436,245
Residents	Licence	Top-up				33,112		33,112	13,652
Other trading activities					3	338,350		338,350	108,811
Investment	income				4	5		5	83
Total						I 190140		1190140	1235805
EXPENDITURE ON
Raising funds					6	121&557		121,557	101,769
Charitable	activities
Wages						601,331		601,331	216,869
Night Shelter Cost						5,603		5,603	2,692
Supported	Living					554,526		554,526	563,187
Pension costs						11,425		11,425	10,928
Other						180059		180059	136057
Total						I 47' 501		I 474 501	1031 502
Net gains	on investments					100000		1000110
NET INCOME/(EXPENDITURE)						(176,361)		(176,361)	204,303
RECONCILIATION			OF FUNDS
Total funds brought		forward				230,845		230,845	26,542
TOTAUFUND0CARI!IUD				FORWARD		54 484	—	54404	230 845

BALANCE SHEET 29 March 2022
				2022	2021
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	f,
FIXEDASSETS
Tangible assets	12	358,684		358,684	252,800
CURRENT ASSETS
Debtors	13	29,599		29,599	59,813
Cash at bank and in hand		~19229		~19229	~39 634
		48,828		48,828	99,447
CREDITORS
Amounts falling due within one year	14	(170,450)		(170&450)	(72,402)
NET CURRENT ASSETS		~121622)		~121622)	~27 045
TOTAL ASSETSLESSCURRENT
LIABILITIES		237,062		237,062	279,845
CREDITORS
Amounts falling due after more than one
year	15	(182,578)		(182,578)	(49,000)
NET ASSETS		~54 484	-	~54 484	~230 845
FUNDS	17
Unrestricted funds				~54 484	~230 845
TOTALFUNDS				~54 484	230,845

for the Period 31March 2		021 to 29Ma	rch 2022
				Period	Period
				31.3.21	1.4.20
				to	to
				29.3.22	30.3.21
		Notes
Cash flows from operating activities Cash generated from operations Interest paid			I	(6,342)	241,431 ~2,092)
Net cash (used in)/provided		by operating	activities	~6342)	239339
Cash flows from investing		activities
Purchase oftangible fixed assets				(10,926)	(254,200)
Interest received				5	83
Net cash used in investing	activities			~10921)	~254 117)
Cash flows from financing		activities
New loans in year Loan repayments in year				~3142)	49,000
Net cash (used in)/provided		by financing	activities	~3142)	49 000
Change in cash and cash in the reporting period		equivalents		(20,405)	34,222
Cash and cash equivalents beginning ofthe reporting		at the period		~39 634	~5412
Cash and cash equivalents		at the end
ofthe reporting period				~19 229	39,634

OPERATING ACT	IVI	TIES
					Period	Period
					31.3.21	1.4.20
					to	to
					29.3,22	30.3.21
						5
Net (expenditure)/income		for the reporting		period (as per the
Statement of Ii'inancial		Activities)			(176,361)	204,303
Adjustments for: Depreciation charges					5,042	1,990
Interest received					(5)	(83)
Interest paid						2,092
Property Revaluation Decrease/(increase)	in debtors				(100,000) 30,214	(8,096)
Increase in creditors					~234 768	41,225
Net cash (used in)/provided			by operations		~6342)	~241 431
ANALYSIS OF CHANGES			IN NET DEBT

ANALYSIS OF CHANGES IN NET DEB	T
	At 31.3.21	Cash flow	At 29.3.22
	E
Net cash
Cash at bank and in hand	39,634	(20,405)	~19 229
	~39 634	~20 405)	~19 229
Debt
Debts falling due within I year		(9,260)	(9,260)
Debts falling due after I year	~49000)	~12 402	(36,598)
	~49 000	~3142	~45 858)
Total	~936	~17 263	~26 629)

	DONATIONS	AND LEGACIES	AND LEGACIES
				Period	Period
				31.3.21	1.4.20
				to	to
				29.3.22	30.3.21
					f,
	Donations			28,395	285,472
	Grants			~307 073	391,542
				335,468	677,014
	Grants received,	included	in the above, are as follows:
				Period	Period
				31.3.21	1.4.20
				to	to
				29.3.22	30.3.21
					8
	GENERAL			~307 073	~391 542
3.	OTHER TRADING ACTIVITIES
				Period	Period
				31.3.21	1.4,20
				to	to
				29.3,22	30.3.21
	Social Enteqndse			~338 350	~108 811

4.	INVESTMENT	INVESTMENT	INCOME	INCOME				Period	Period
								31.3.21	1.4.20
								to	to
								29.3.22	30.3.21
								g	f,
	Deposit account		interest					5	83
5.	INCOME	FROM CHARITABLE ACTIVITIES						Period	Period
								31.3.21	1.4.20
								to	to
								29.3,22	30.3.21
	Supported Living Residents Licence Top up				Activity Supported Resideuts	Living Licence	Top-up	491,205 ~33112	436,245 ~13 652
								~524 317	449,897
6.	RAISING	FUNDS
	Raising donations			and legacies				Period	Period
								31.3,21	1.4.20
								to	to
								29.3.22	30.3.21
								g
	Shop expenses Fundraising Costs							86,097 ~35 420	95,605 6,086
								121,517	~101 691
	Other trading		activities					Period	Period
								31.3.21	1.4.20
								to	to
								29.3.22	30.3.21
								g	f,
	Purchases							40	78
	Aggregate	amounts						~121 557	101,769

CHARITABLE ACTIVITIES COSTS
	Direct
	Costs
	f,
Wages Night Shelter Cost Supported Living Pension costs	601,331 5,603 554,526 11425
	1 112885

Net income/(e	xp	enditure	) is stated after charging/(cre	diting):
				Period	Period
				31.3.21	1.4.20
				to	to
				29.3.22	30.3.21
Depreciation	-	owned	assets	~5042	~1990

		Period	Period
		31,3.21	1.4.20
		to	to
		29.3.22	30.3.21
Wages Other	and salaries pension costs	601,331 11,425	216,869 10,928
		~612 756	227,797

	The average monthly	nu	mber ofemployees during th	e period was as follow	s:
					Period	Period
					31.3.21	1.4.20
					to	to
					29.3.22	30.3.21
	Employees				38	12
There	was one employee paid		over f60,000 in the year (None in 2021)
11.	COMPARATIVES	FORTHE STATEMENT OF		FINANCIAL ACTIVITIES
				Unrestricted	Resnicted	Total
				fund	funds	funds
						f
	INCOME AND ENDOWMENTS FROM
	Donations and legacies			677,014		677,014
	Charitable activities
	Supported Living Residents Licence	Top-up		436,245 13,652		436,245 13,652
	Other trading activities Investment income			108,811 83		108,811 83
	Total			1 235 805		1,235 805
	EXPENDITURE ON
	Raising funds			101,769		101,769
	Charitable activities
	Wages Night Shelter Cost Supported Living Pension costs			216,869 2,692 563,187 10,928		216,869 2,692 563,187 10,928
	Other			136,057		136057
	Total			1031,502		1,03 1 502
	NET INCOME			204,303		204,303
	RECONCILIATION		OF' FUNDS
	Total funds brought	forward		26,542		26,542

11.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued
			Utu'estricted	Restdcted	Total
			fund	funds	funds
			6	f.
	TOTAL FUNDS CARRIED
	FORWARD		230 845	—	230,845
12.	TANGIBLE FIXED ASSETS
		Freehold	Motor	Computer
		property	vehicles	equipment	Totals
					f.
	COST OR VALUATION
	At 31 March 2021	250,000	6&200	1,772	257,972
	Additions		8,962	1,964	10,926
	Revaluations	~100000			~100 000
	At 29 March 2022	~350 000	~15 162	~3736	~368 898
	DEPRECIATION
	At 31 March 2021 Charge for year		3,400 ~4387	1,772 655	5,172 ~5042
	At 29 March 2022		~7787	~2427	~10 214
	NET BOOK VALUE At 29 March 2022	~350 000	~7375	~1309	~358 684
	At 30March 2021	250,000	2,800		~252 800
	Cost or valuation at 29 March 2022 is represented by:
		Freehold	Motor	Computer
		property	vehicles	equipment	Totals
		8
	Valuation in 2022 Cost	100,000 ~250 000	~15 162	~3736	100,000 ~268 898
		~350 000	~15 162	~3736	~368 898

13.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2022	2021
	Trade debtors		12,092	51,378
	Other debtors		12,993	8,435
	VAT		3,405
	Prepayments		1,109
			~29 599	59,813
14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
	Bank loans and overdraAs	(see note 16)	9,260
	Trade creditors		114,671	38,112
	Social security and other	taxes	18,834	10,397
	Pension Liability VAT		6,997	1,057 11,096
	Other creditors		2)701	2,589
	Net Wages Accrued expenses		2,687 ~15 300	6,651 2,500
			170,450	72,402

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2022	2021
Bank loans (see note 16)	36,598	49,000
Trade creditors	69&961
Social Security and other tax Other creditors	70,980 ~5039
	~182 578	~49 000

An analys	is	ofthe maturity of loans is given below:
			2022	2021
				6
Amounts	falling due within one year on demand:
Bank loans			9260
Amounts	falling between one and two years:
Bank loans		—1-2years	~36 598	~49 000

MOVEM	EN	T IN FUNDS
				Net
			At	movement	At
			31.3.21	in funds	29.3.22
				f
Unrestricted		funds
General	fund		230)845	(176,361)	54,484
TOTAL	FUNDS		~230 845	~176361)	~54 484

Net movement	in funds, included	in the above are as follo	ws:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
			g		f,
Unrestricted	funds
General fund		1,198,140	(1,474,501)	100,000	(176,361)
TOTAL FUNDS		1190140	~3474501)	100000	~)76361)

Comparatives	for movement in funds
			Net
			movement	At
		At 1.4.20	in funds	30.3.21
		f,	f,
Unrestricted	funds
General fund		26,542	204,303	230,845
TOTAL I'UNDS		26,542	204 303	230,845

Comparative	net movement in funds, in	cluded in the above are as follow	s:
		Incoming	Resources	Movement
		resources	expended	in funds
		f.
Unrestricted	funds
General fund		1,235,805	(1,031,502)	204,303
TOTAL FUNDS		1,235 305	~1031,5023	204 303

Period	Period
31.3.21	1.4.20
to	to
29.3.22	30.3.21
~5300	~5000

DETAILED STATEMENT OF FINANCIAL ACTIVIT for the Period 31March 2021 to 29 March 2022	IES
	Period	Period
	31.3.21	1.4.20
	to	to
	29.3.22	30.3.21
	f	8
INCOME AND ENDOWMENTS
Donations and legacies Donations	28,395	285,472
Grants	307073	391,542
	335&468	677,014
Other trading activities Social Enterprise	338,350	108,811
Investment income
Deposit account interest		83
Charitable activities
Supported Living Residents Licence Top up	491,205 33112	436,245 13 652
	524 317	449,897
Total incomiug resources	1,198&140	1,235,805
EXPENDITURE
Raising donations and legacies Shop expenses Fundraising Costs	86,097 35420	95,605 6086
	121,517	101,691
Other trading activities Purchases	40	78
Charitable activities
Wages Pensions	601,331 11,425	216,869 10,928
Night Shelter Costs Suppoited Living - Rent Suppoited Living —Rates Carried forward	5,603 519,278 11,721 1,149,358	2,692 509,948 24,103 764,540

for the Period 31		March 2021 to 29 March 2022
			Period	Period
			31.3.21	1.4.20
			to	to
			29.3.22	30.3.21
			g
Charitable activities
Brought fotward			1,149,358	764,540
Supported Living	-Light &Heat		20,404	13,844
Suppotted Living Supported Living	—Telephone - Food		1,084 88	1,631 2,001
Supported Living	—TV License		302	747
Supported Living	—Repairs		1649	10913
			1,172,885	793,676
Other
Computer costs			3,741	1,628
Telephone			3,973	2,879
Stationary &advertising			2,612	1,621
Sundries			611	8,859
Working party expenditure Travel			1,370 17&741	7,052
Motor Expenses			31,364	17,473
Professional Fees			20	1,402
Staff and volunteers		expenses	34,729	10,673
Accountancy			2,500	2,500
Depreciation			5,041	1,991
StaffWelfare			761	427
Trade Subscriptions			3,910	192
Companies House				13
Bank Charges			526	115
Building Insurance			5,280	3,058
Training Costs			3,039	1,020
Loan Interest			831
Auditors' remuneration			10,300
Bookkeeping			3,068	2,735
Bad Debts			48,642	26,262
Interest payable VAT Registration		Adjustment		2,092 44 1165
			100059	136,057
Total resources expended			1474 501	1,031,502
Net (expenditure)/income			~276 362)	204,303