The Café Project Basingstoke Trustees Annual Report for the period 1[st ] October 2022 to 30[th ] September 2023 Charity Name: The Café Project Basingstoke Registered Charity Number: 1150811 Company Number: 8146848 Principal Address: Café Dome, Sullivan Road Brighton Hill Basingstoke RG22 4EH Names of the Trustees who manage the Charity Ann Moorcroft – Chair Ian Rowe - Treasurer Lisa Willmot David Green Simon Rickard The Café Project Basingstoke Page 1 ## Names and addresses of advisers |Banking|CAF Bank
(Charity Aid Foundation)|West Mailing
Kent
ME19 4TA| |---|---|---| |Bookkeeping|Katherine Leigh
Accountants TEAM Whitchurch Ltd
www.accountantsTEAM.co.uk|46 Kingsley Park
Whitchurch
RG28 7HA| |Accountants|Caroline Scull BA FCCA
B20 Limited
Chartered Certified Accountants
www.b20ltd.co.uk|Charwell House
Wilsom Road
Alton
GU34 2PP| ## Governance The Café Project Basingstoke is an incorporated charity company limited by guarantee. The Café Project Basingstoke Page 2 ## Objectives and Activities ## Charity Objects from Governing Document: The relief of learning disabled people in Basingstoke through the provision of employment, volunteering and development opportunities and the operation of a cafe in an effort to build their self-esteem, skills, independence and integrate them into mainstream employment. ## Summary of main activities undertaken for the public benefit: The Trustees of the Cafe Project have read the Charity Commission's general guidance on public benefit and as a group have considered this guidance in their planning and decision making. During the reporting period, the Trustees have delivered public benefit in pursuit of their stated charitable objects through the creation of an operational cafe and associated student vocational programme. This has not only directly benefited the students but also the wider community through access to the services offered by the cafe. ## Additional details of objectives and activities To develop a catering facility and appropriate stepping stone training and employment experience for people with learning disabilities, according to their individual needs. This may be to position them for mainstream employment or provide a ‘day opportunities’ version of supported training for those students whose particular vulnerabilities will preclude them from mainstream employment. To identify potential employers, advocate the skills of people with learning disabilities and provide transitional support to place them in paid or voluntary employment. To engage people in fundraising activities to support the financial requirements of the Café Project. To empower people with learning disabilities to help themselves and raise awareness of the challenges people with learning disabilities face. As a charity working towards financial sustainability, we rely heavily on the generosity of time, spirit, commitment and dedication of our staff and volunteers to develop the organisation in a friendly and professional way to create an environment that changes people's lives. ## Policy on Financial Reserves It is the policy of the charity to maintain free reserves at a level which balances our objectives to develop and support services with our need to remain financially stable. A minimum level of free reserves equating to at least six months of unrestricted expenditure is considered sufficient to cover salaries, administration and support costs and to respond to emergency needs which arise from time to time. In addition, there is also a need to designate certain sums from free reserves for anticipated expenditure in the short to medium term. This would generally be for capital expenditure, for grant funds allocated to a specific project, and will be specified in the notes to the annual accounts. The Café Project Basingstoke Page 3 ## Key activities in reporting period: Since our last report of 2021-2022, the Café continues to thrive for the community and all our other customers. Our Tripadvisor reviews are all excellent and remain at 5*. The footfall is growing weekly and often customers are turned away or, must be put on a waiting list. Training continues to be an opportunity for our students to develop their confidence, social and hospitality skills; for example: health and safety, customer care, and all aspects of practical work in the café and kitchen. We have reintroduced student of the month. An AGM and awards ceremony was held in September 2023 and a family day in August which were both well attended and enjoyed by all. The café is developing new business relationships with Baxter Storey a contract catering company. They are also linked with a project called Crumbs, a similar organisation to the café based in Christchurch, which has been operating for a much longer period than The Dome. We are offering each other support, guidance, new ideas and new links with industry. ## AIMS for 2024-2025 The café is now at full capacity both for students and customers. The café Dome project is looking to expand in the future. We would like to be able to offer more students with learning disabilities a more sheltered and enhanced training environment for those who would benefit from a quieter pace of learning. With support and guidance The café remains viable with money to invest. ## Organisation Structure |isation Structure|| |---|---| |Trustees|6| |Trustee secretary|1| |Full time staff|7| |Student employees|2| |Students|30| |Volunteers|11| ## Aims for the next 12 months - Continue to maintain a strong Trustee board who are all committed to the future of the Dome and its expansion program. - Develop a sound business strategic plan for the next 5 years. ## **Ann Moorcroft** **Chair The Café Project** The Café Project Basingstoke Page 4 **REGISTERED COMPANY NUMBER: 08146848 (England and Wales) REGISTERED CHARITY NUMBER: 1150811** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 30 September 2023** **for** ## **THE CAFE PROJECT BASINGSTOKE** B20 Limited Chartered Certified Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP **THE CAFE PROJECT BASINGSTOKE** **Contents of the Financial Statements for the Year Ended 30 September 2023** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**|4|to|5| |**Notes to the Financial Statements**|6|to|11| |**Detailed Statement of Financial Activities**|12|to|13| THE CAFE PROJEcf BASING￿0K￿ Report Of the Trrystetj t•r the Ye*r Emded 3• *pt¢wlv l• Th¢ tru5* who •r¢ 4lso dir¢LOt5 of the charity the P￿￿￿ of thv Cornpui¢s Ad 2(K)6. KKeseni their reJM)rt with th¢ fitwn¢iai 5tstemerts of the th￿ry for the y¢ar ¢nded 30 September 2023. The knjstees have *Jopied the provisions of Ac¢oiJnting and Re￿)rtIng by Charities: Siat¢m¢nl of R¢¢¢xttmettd￿ Prartitt applicable w chuities preparing their itt I¢¢(*d￿¢ with the FInw¢1￿ RepKtin8 StsDdtrd wli¢able in the UK Rqwblic of Irel•nd IFRS 102) leffe¢tive l J4nuary 2019). srRUCnTRE GOVERNANCE AND MANACEMENr The clwity is ¢ontyoll¢d by its 8OVCrnin8 • deed of tnrt I￿￿ • limited L¥YThp•uy, Jirnithd by Bu•rantK a5d¢fu*d by th¢ ComrAtiies Aa 2￿. REFERENCE AND ADMINisfRATIVE DfTAIIS Rrylthred Compxny 08140848 Ilngland and W￿¢$) Rrylrttrtd Cknrlty •w*brr Rryl¥l¢r¢d olll¢¢ Calc BrI￿t0￿ Hill P4r*J¢ BLsitwke RCI22 4EH Trwrtee• l Rowe P K¢rswell Ire5iyKd 2l.1.23) L J Willmol A L D A Gr¢en S F Ri¢k4Td IRdeptlldMt Enmlmer Caroline Scull B20 Limitcd Chartered Certified A¢￿￿nI1￿* Charwell Hothqe Wiisom Road Althn Hampshire GUJ4 2PP Approv¢d by otd¢r of the i*)ud of trpA%t¢¢s on............... ..................... ... ## ## ## ## ## **THE CAFE PROJECT BASINGSTOKE** ## **Statement of Financial Activities for the Year Ended 30 September 2023** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
10,719
**Charitable activities**
The Cafe
273,239
Investment income
2
1,610
**Total**
285,568
**EXPENDITURE ON**
**Charitable activities**
The Cafe
279,763
**NET INCOME**
5,805
**RECONCILIATION OF FUNDS**
Total funds brought forward
130,823
**TOTAL FUNDS CARRIED FORWARD**
136,628|Restricted
funds
£
-
-
-
-
-
-
425
425|30.9.23
Total
funds
£
10,719
273,239
1,610
285,568
279,763
5,805
131,248
137,053|30.9.22
Total
funds
£
12,010
224,774
1,074| |---|---|---|---| ||||237,858| ||||228,539| ||||9,319
121,929| ||||131,248| The notes form part of these financial statements Page 3 ## **THE CAFE PROJECT BASINGSTOKE** ## **Balance Sheet 30 September 2023** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
22,247
**CURRENT ASSETS**
Debtors
8
11,796
Cash at bank and in hand
121,461
133,257
**CREDITORS**
Amounts falling due within one year
9
(18,876)
**NET CURRENT ASSETS**
114,381
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
136,628
**NET ASSETS**
136,628
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
425
425
-
425
425
425|30.9.23
Total
funds
£
22,247
11,796
121,886
133,682
(18,876)
114,806
137,053
137,053
136,628
425
137,053|30.9.22
Total
funds
£
25,932
9,320
118,692
128,012
(22,696)
105,316
131,248
131,248
130,823
425
131,248| |---|---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 4 THE CAFE PROJECT BASINGsfoKE Balance Sheet. 30 Sffjtember 2•23 subjectto the 5mAII comp•nies regiw¢. aTKI $i&tied orl its bth￿( by.. I Rowe- Tnjsttt **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements for the Year Ended 30 September 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Plant and machinery|-|33% on reducing balance| |---|---|---| |Fixtures and fittings|-|33% on reducing balance| |Computer equipment|-|33% on reducing balance| ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||30.9.23|30.9.22| ||£|£| |Rents received|-|880| |Deposit account interest|1,610|194| ||1,610|1,074| continued... Page 6 **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **3. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||30.9.23|30.9.22| |---|---|---| ||£|£| |Depreciation - owned assets|9,420|10,690| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |
The Café
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,010
**Charitable activities**
The Cafe
221,271
Investment income
1,074
**Total**
234,355
**EXPENDITURE ON**
**Charitable activities**
The Cafe
225,036
**NET INCOME**
9,319
**Transfers between funds**
1,590
**Net movement in funds**
10,909|
The Café
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,010
**Charitable activities**
The Cafe
221,271
Investment income
1,074
**Total**
234,355
**EXPENDITURE ON**
**Charitable activities**
The Cafe
225,036
**NET INCOME**
9,319
**Transfers between funds**
1,590
**Net movement in funds**
10,909|30.9.23

9
Restricted
funds
£
-
3,503
-
3,503
3,503|30.9.22
9
Total
funds
£
12,010
224,774
1,074| |---|---|---|---| ||||237,858| ||||228,539| ||9,319
1,590
10,909|-
(1,590)
(1,590)|9,319
-| ||||9,319| continued... Page 7 ## **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** |**6.**|**COMPARATIVES FOR THE STATEMENT**|**COMPARATIVES FOR THE STATEMENT**|**COMPARATIVES FOR THE STATEMENT**|**OF FINANCIAL ACTIVITIES**|**OF FINANCIAL ACTIVITIES**|**- continued**|| |---|---|---|---|---|---|---|---| ||||||Unrestricted|Restricted|Total| ||||||fund|funds|funds| ||||||£|£|£| ||**RECONCILIATION OF FUNDS**||||||| ||Total funds brought forward||||119,914|2,015|121,929| ||**TOTAL FUNDS CARRIED FORWARD**||||130,823|425|131,248| |**7.**|**TANGIBLE FIXED ASSETS**||||||| ||Improvements||||Fixtures||| |||to||Plant and|and|Computer|| |||property||machinery|fittings|equipment|Totals| |||£||£|£|£|£| ||**COST**||||||| ||At 1 October 2022|4,230||40,641|12,491|4,752|62,114| ||Additions||-|2,329|2,334|1,072|5,735| ||At 30 September 2023|4,230||42,970|14,825|5,824|67,849| ||**DEPRECIATION**||||||| ||At 1 October 2022||-|23,779|9,034|3,369|36,182| ||Charge for year||-|6,333|2,277|810|9,420| ||At 30 September 2023||-|30,112|11,311|4,179|45,602| ||**NET BOOK VALUE**||||||| ||At 30 September 2023|4,230||12,858|3,514|1,645|22,247| ||At 30 September 2022|4,230||16,862|3,457|1,383|25,932| |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||| |||||||30.9.23|30.9.22| |||||||£|£| ||Trade debtors|||||9,674|7,527| ||Prepayments|||||2,122|1,793| |||||||11,796|9,320| continued... Page 8 ## **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||30.9.23|30.9.22| |---|---|---| ||£|£| |Trade creditors|6,407|9,578| |VAT|5,714|7,896| |Other creditors|345|-| |Accrued expenses|6,410|5,222| ||18,876|22,696| ## **10. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
Have Your Say
**TOTAL FUNDS**|as follows:
At
1.10.21
£
119,914
425
1,590
2,015
121,929|At
1.10.22
£
130,823
425
131,248
Incoming
resources
£
285,568
285,568
Net
movement
in funds
£
9,319
-
-
-
9,319|Net
movement
At
in funds
30.9.23
£
£
5,805
136,628
-
425
5,805
137,053
Resources
Movement
expended
in funds
£
£
(279,763)
5,805
(279,763)
5,805
Transfers
between
At
funds
30.9.22
£
£
1,590
130,823
-
425
(1,590)
-
(1,590)
425
-
131,248| |---|---|---|---| continued... Page 9 ## **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **10. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Covid Health & Safety
**TOTAL FUNDS**|Incoming
resources
£
234,355
3,503
237,858|Resources
Movement
expended
in funds
£
£
(225,036)
9,319
(3,503)
-
(228,539)
9,319| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
Have Your Say
**TOTAL FUNDS**|At
1.10.21
£
119,914
425
1,590
2,015
121,929|Net
movement
in funds
£
15,124
-
-
-
15,124|Transfers
between
funds
£
1,590
-
(1,590)
(1,590)
-|At
30.9.23
£
136,628
425
-
425
137,053| |---|---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Covid Health & Safety
**TOTAL FUNDS**|Incoming
resources
£
519,923
3,503
523,426|Resources
Movement
expended
in funds
£
£
(504,799)
15,124
(3,503)
-
(508,302)
15,124| |---|---|---| continued... Page 10 **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 September 2023. Page 11 **THE CAFE PROJECT BASINGSTOKE** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 30 September 2023**||| |||30.9.23|30.9.22| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||10,719|12,010| |**Investment income**|||| |Rents received||-|880| |Deposit account interest||1,610|194| |||1,610|1,074| |**Charitable activities**|||| |Grants||-|5,069| |Café Revenue||167,269|139,616| |Student fees||105,970|80,089| |||273,239|224,774| |**Total incoming resources**||285,568|237,858| |**EXPENDITURE**|||| |**Charitable activities**|||| |Wages||145,169|121,401| |Café purchases||77,552|60,328| |Training and welfare||5,077|4,299| |Premises costs||32,718|24,372| |Telephone||813|759| |Marketing and stationery||2,865|1,717| |Travel expenses||1,105|88| |||265,299|212,964| |**Support costs**|||| |**Finance**|||| |Bank charges||2,050|1,901| |**Other**|||| |Plant and machinery||6,333|8,305| |Fixtures and fittings||2,278|1,703| |Computer equipment||810|681| |||9,421|10,689| |**Governance costs**|||| |Accountancy fees||725|870| |Book keeping and payroll||2,268|2,115| |||2,993|2,985| This page does not form part of the statutory financial statements Page 12 **THE CAFE PROJECT BASINGSTOKE** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 30 September 2023**||| |||30.9.23|30.9.22| |||£|£| |Total resources expended||279,763|228,539| |**Net income**||5,805|9,319| This page does not form part of the statutory financial statements Page 13 **REGISTERED COMPANY NUMBER: 08146848 (England and Wales) REGISTERED CHARITY NUMBER: 1150811** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 30 September 2023** **for** ## **THE CAFE PROJECT BASINGSTOKE** B20 Limited Chartered Certified Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP **THE CAFE PROJECT BASINGSTOKE** **Contents of the Financial Statements for the Year Ended 30 September 2023** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**|4|to|5| |**Notes to the Financial Statements**|6|to|11| |**Detailed Statement of Financial Activities**|12|to|13| THE CAFE PROJEcf BASING￿0K￿ Report Of the Trrystetj t•r the Ye*r Emded 3• *pt¢wlv l• Th¢ tru5* who •r¢ 4lso dir¢LOt5 of the charity the P￿￿￿ of thv Cornpui¢s Ad 2(K)6. KKeseni their reJM)rt with th¢ fitwn¢iai 5tstemerts of the th￿ry for the y¢ar ¢nded 30 September 2023. The knjstees have *Jopied the provisions of Ac¢oiJnting and Re￿)rtIng by Charities: Siat¢m¢nl of R¢¢¢xttmettd￿ Prartitt applicable w chuities preparing their itt I¢¢(*d￿¢ with the FInw¢1￿ RepKtin8 StsDdtrd wli¢able in the UK Rqwblic of Irel•nd IFRS 102) leffe¢tive l J4nuary 2019). srRUCnTRE GOVERNANCE AND MANACEMENr The clwity is ¢ontyoll¢d by its 8OVCrnin8 • deed of tnrt I￿￿ • limited L¥YThp•uy, Jirnithd by Bu•rantK a5d¢fu*d by th¢ ComrAtiies Aa 2￿. REFERENCE AND ADMINisfRATIVE DfTAIIS Rrylthred Compxny 08140848 Ilngland and W￿¢$) Rrylrttrtd Cknrlty •w*brr Rryl¥l¢r¢d olll¢¢ Calc BrI￿t0￿ Hill P4r*J¢ BLsitwke RCI22 4EH Trwrtee• l Rowe P K¢rswell Ire5iyKd 2l.1.23) L J Willmol A L D A Gr¢en S F Ri¢k4Td IRdeptlldMt Enmlmer Caroline Scull B20 Limitcd Chartered Certified A¢￿￿nI1￿* Charwell Hothqe Wiisom Road Althn Hampshire GUJ4 2PP Approv¢d by otd¢r of the i*)ud of trpA%t¢¢s on............... ..................... ... ## ## ## ## ## **THE CAFE PROJECT BASINGSTOKE** ## **Statement of Financial Activities for the Year Ended 30 September 2023** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
10,719
**Charitable activities**
The Cafe
273,239
Investment income
2
1,610
**Total**
285,568
**EXPENDITURE ON**
**Charitable activities**
The Cafe
279,763
**NET INCOME**
5,805
**RECONCILIATION OF FUNDS**
Total funds brought forward
130,823
**TOTAL FUNDS CARRIED FORWARD**
136,628|Restricted
funds
£
-
-
-
-
-
-
425
425|30.9.23
Total
funds
£
10,719
273,239
1,610
285,568
279,763
5,805
131,248
137,053|30.9.22
Total
funds
£
12,010
224,774
1,074| |---|---|---|---| ||||237,858| ||||228,539| ||||9,319
121,929| ||||131,248| The notes form part of these financial statements Page 3 ## **THE CAFE PROJECT BASINGSTOKE** ## **Balance Sheet 30 September 2023** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
22,247
**CURRENT ASSETS**
Debtors
8
11,796
Cash at bank and in hand
121,461
133,257
**CREDITORS**
Amounts falling due within one year
9
(18,876)
**NET CURRENT ASSETS**
114,381
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
136,628
**NET ASSETS**
136,628
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
425
425
-
425
425
425|30.9.23
Total
funds
£
22,247
11,796
121,886
133,682
(18,876)
114,806
137,053
137,053
136,628
425
137,053|30.9.22
Total
funds
£
25,932
9,320
118,692
128,012
(22,696)
105,316
131,248
131,248
130,823
425
131,248| |---|---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 4 THE CAFE PROJECT BASINGsfoKE Balance Sheet. 30 Sffjtember 2•23 subjectto the 5mAII comp•nies regiw¢. aTKI $i&tied orl its bth￿( by.. I Rowe- Tnjsttt **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements for the Year Ended 30 September 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Plant and machinery|-|33% on reducing balance| |---|---|---| |Fixtures and fittings|-|33% on reducing balance| |Computer equipment|-|33% on reducing balance| ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||30.9.23|30.9.22| ||£|£| |Rents received|-|880| |Deposit account interest|1,610|194| ||1,610|1,074| continued... Page 6 **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **3. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||30.9.23|30.9.22| |---|---|---| ||£|£| |Depreciation - owned assets|9,420|10,690| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |
The Café
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,010
**Charitable activities**
The Cafe
221,271
Investment income
1,074
**Total**
234,355
**EXPENDITURE ON**
**Charitable activities**
The Cafe
225,036
**NET INCOME**
9,319
**Transfers between funds**
1,590
**Net movement in funds**
10,909|
The Café
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,010
**Charitable activities**
The Cafe
221,271
Investment income
1,074
**Total**
234,355
**EXPENDITURE ON**
**Charitable activities**
The Cafe
225,036
**NET INCOME**
9,319
**Transfers between funds**
1,590
**Net movement in funds**
10,909|30.9.23

9
Restricted
funds
£
-
3,503
-
3,503
3,503|30.9.22
9
Total
funds
£
12,010
224,774
1,074| |---|---|---|---| ||||237,858| ||||228,539| ||9,319
1,590
10,909|-
(1,590)
(1,590)|9,319
-| ||||9,319| continued... Page 7 ## **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** |**6.**|**COMPARATIVES FOR THE STATEMENT**|**COMPARATIVES FOR THE STATEMENT**|**COMPARATIVES FOR THE STATEMENT**|**OF FINANCIAL ACTIVITIES**|**OF FINANCIAL ACTIVITIES**|**- continued**|| |---|---|---|---|---|---|---|---| ||||||Unrestricted|Restricted|Total| ||||||fund|funds|funds| ||||||£|£|£| ||**RECONCILIATION OF FUNDS**||||||| ||Total funds brought forward||||119,914|2,015|121,929| ||**TOTAL FUNDS CARRIED FORWARD**||||130,823|425|131,248| |**7.**|**TANGIBLE FIXED ASSETS**||||||| ||Improvements||||Fixtures||| |||to||Plant and|and|Computer|| |||property||machinery|fittings|equipment|Totals| |||£||£|£|£|£| ||**COST**||||||| ||At 1 October 2022|4,230||40,641|12,491|4,752|62,114| ||Additions||-|2,329|2,334|1,072|5,735| ||At 30 September 2023|4,230||42,970|14,825|5,824|67,849| ||**DEPRECIATION**||||||| ||At 1 October 2022||-|23,779|9,034|3,369|36,182| ||Charge for year||-|6,333|2,277|810|9,420| ||At 30 September 2023||-|30,112|11,311|4,179|45,602| ||**NET BOOK VALUE**||||||| ||At 30 September 2023|4,230||12,858|3,514|1,645|22,247| ||At 30 September 2022|4,230||16,862|3,457|1,383|25,932| |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||| |||||||30.9.23|30.9.22| |||||||£|£| ||Trade debtors|||||9,674|7,527| ||Prepayments|||||2,122|1,793| |||||||11,796|9,320| continued... Page 8 ## **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||30.9.23|30.9.22| |---|---|---| ||£|£| |Trade creditors|6,407|9,578| |VAT|5,714|7,896| |Other creditors|345|-| |Accrued expenses|6,410|5,222| ||18,876|22,696| ## **10. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
Have Your Say
**TOTAL FUNDS**|as follows:
At
1.10.21
£
119,914
425
1,590
2,015
121,929|At
1.10.22
£
130,823
425
131,248
Incoming
resources
£
285,568
285,568
Net
movement
in funds
£
9,319
-
-
-
9,319|Net
movement
At
in funds
30.9.23
£
£
5,805
136,628
-
425
5,805
137,053
Resources
Movement
expended
in funds
£
£
(279,763)
5,805
(279,763)
5,805
Transfers
between
At
funds
30.9.22
£
£
1,590
130,823
-
425
(1,590)
-
(1,590)
425
-
131,248| |---|---|---|---| continued... Page 9 ## **THE CAFE PROJECT BASINGSTOKE** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **10. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Covid Health & Safety
**TOTAL FUNDS**|Incoming
resources
£
234,355
3,503
237,858|Resources
Movement
expended
in funds
£
£
(225,036)
9,319
(3,503)
-
(228,539)
9,319| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Friendship Circle
Have Your Say
**TOTAL FUNDS**|At
1.10.21
£
119,914
425
1,590
2,015
121,929|Net
movement
in funds
£
15,124
-
-
-
15,124|Transfers
between
funds
£
1,590
-
(1,590)
(1,590)
-|At
30.9.23
£
136,628
425
-
425
137,053| |---|---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Covid Health & Safety
**TOTAL FUNDS**|Incoming
resources
£
519,923
3,503
523,426|Resources
Movement
expended
in funds
£
£
(504,799)
15,124
(3,503)
-
(508,302)
15,124| |---|---|---| continued... Page 10 **THE CAFE PROJECT BASINGSTOKE** **Notes to the Financial Statements - continued for the Year Ended 30 September 2023** ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 September 2023. Page 11 **THE CAFE PROJECT BASINGSTOKE** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 30 September 2023**||| |||30.9.23|30.9.22| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||10,719|12,010| |**Investment income**|||| |Rents received||-|880| |Deposit account interest||1,610|194| |||1,610|1,074| |**Charitable activities**|||| |Grants||-|5,069| |Café Revenue||167,269|139,616| |Student fees||105,970|80,089| |||273,239|224,774| |**Total incoming resources**||285,568|237,858| |**EXPENDITURE**|||| |**Charitable activities**|||| |Wages||145,169|121,401| |Café purchases||77,552|60,328| |Training and welfare||5,077|4,299| |Premises costs||32,718|24,372| |Telephone||813|759| |Marketing and stationery||2,865|1,717| |Travel expenses||1,105|88| |||265,299|212,964| |**Support costs**|||| |**Finance**|||| |Bank charges||2,050|1,901| |**Other**|||| |Plant and machinery||6,333|8,305| |Fixtures and fittings||2,278|1,703| |Computer equipment||810|681| |||9,421|10,689| |**Governance costs**|||| |Accountancy fees||725|870| |Book keeping and payroll||2,268|2,115| |||2,993|2,985| This page does not form part of the statutory financial statements Page 12 **THE CAFE PROJECT BASINGSTOKE** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 30 September 2023**||| |||30.9.23|30.9.22| |||£|£| |Total resources expended||279,763|228,539| |**Net income**||5,805|9,319| This page does not form part of the statutory financial statements Page 13