OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Notes 2023 2023 2023 2022
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Income and endowments Irom:
Donations
and legacies		 134,477 0 134,477 92,306
Investment
Income		 1,708 1,708 167
Charitable
Activities		 0 604,220 604,220 735,606
Total 136,185 604,220 740,405 828,080
Expenditure
on:
Charitable
Activities		 172,559 525,691 698,249 839,311
Raising Funds 28,260 0 28,260
Other Costs 12,503 0 12,503 13,005
Total 213,322 525,691 739,013 852,316
Net Resources before transfers (77,137) 78,530 1,393 (24,236)
Transfers between Funds 12 94,343 (94,343)
Net before other gains/losses 17,206 (15,813) 1,393 (24,236)
Other gains/losses
Net movement in funds 17,206 (15,813) 1,393 (24,236)
Reconciliation ofFunds
Total Funds Brought Forward 181,489 57,220 238,709 262,945
Total Funds Carried Forward 198,695 41,407 240,102 238,709

The financial
statements
ofthe charitable
company,
which is apublic 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 ofIreland (FRS 102)(effective I January 2015)',Financial Reporting
Standard
102 The Financial Reporting
Standard
applicable
in the UK and Republic ofIreland' and the Companies
Act 2006. The financial
statements
have been prepared
under the historical cost convention.
2 Financial reporting
standard
102 - reduced disclosure
exemptions
The charity has taken advantage ofthe following
disclosure
exemption
in preparing
these financial statements,		 as
permitted
by FRS 102 'The Financial Reporting
Standard
applicable
in the UK and Republic ofIreland':
—Preparation ofa cash flow statement
3 Accounting
Policies
a) Income
All incoming resources are included
in the statement offinancial activities when the charity is entitled to the income
and the amount can be quantified
with reasonable
accuracy. The following
specific policies are applied to
particular
categories ofincome:
Voluntary
income is received by way ofgrants, donations
and gifis and is included
in full in the statement of
financial activities when receivable. Grants where entitlement
is not conditional
on the delivery ofa specific
performance
by the charity, are recognised
when the charity becomes unconditionally
entitled to the grant.
Income received prior to the period the funding
covers is deferred until the period starts.
Donated services and facilities are included
at the value to the charity where this can be quantified.
The value ofservices provided by volunteers
has not been included.
Gifts donated for resale are included
as incoming resources within
activities for generating
funds when
they are sold.
Grants, including
grants for the purchase offixed assets, are recognised
in full in the statement offinancial
activities
in the year in which they are receivable.
Income &om investments
is included
in the year in which it is receivable.
b) Expenditure
Expenditure
is recognised
on an accrual basis as a liability is incurred.
Expenditure
includes
any VAT which
cannot be fully recovered,
and is reported
as part ofthe expenditure
to which it relates.
Charitable
expenditure
comprises those costs incurred
by the charity in the delivery ofits activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of
an indirect nature necessary to support them.
Support costs are those costs incurred
directly in support ofexpenditure
on the objects ofthe charity
and include project management.
They are split using the number ofstaff hours spent on the main projects.
c) Expenditure
ofa capital nature ofless than f1,000 is not capitalised
but treated as expended
in the year

4 Analysis ofIncome 2023 2022
6
Donations
and legacies
Royal Borough ofKingston upon Thames 101,031 85,031
Edward Gosling Foundation 25,000
Donations 8,446 7,275
134,477 92,306
Investment
Income
Bank Interest 1,708 167
Incoming Resources re Charitable Activities
BBCChildren
in Need		 28,896
R.B.Kingston
-Achieving
for Children		 40,000 40,000
—Mental Health Support 31,715 31,715
—Carers Assessments 40,111 40,000
-Volunteer
Coordinator		 18,988 18,988
-Generic Carers 41,237 41,237
—Wellbeing &Inclusion 16,882 18,627
- Out ofhours service 5,947 5,947
-Caters grants 39,400
—Male Carers 6,455
- Other 4,000
Lloyds 25,020
Carers Trust
—Carers Activities		 9,443 13,632
Wellbeing &Inclusion Donations 1,932 3,776
City Bridge 60,500 60,760
GLA Young Londoner 7,500 46,500
Young Carers' Activities 7,655 5,403
Awards for All (Youth Group) 2,500 7,500
Jack Petchey Foundation 10,900 2,550
Wellcome Curiosity 35,194 34,133
London Community
Fund		 3,329
The Henry
Smith Charity		 78,350 58,150
Trust for London 48,300 46,000
Inspiring
Change YACs		 1,448 6,538
Wates Foundation 1,667
Groundwork 14,381
Covid related support 14,600
Big Lottery Community Fund 85,451 64,068
Trust for London Adults 8,167 40,833
Garfield Weston 18,750 6,250
Fitness and Wellbeing 9,276 8,313
YC Conference 11,570
Other Restricted Donations 5,950 3,393
604,220 735,606

Notes to the Accounts Continued Notes to the Accounts Continued Notes to the Accounts Continued
Analysis ofExpenditure 2023 2022
6
Charitable
Activities - Unrestricted		 Funds
Salaries including NI contributions &pensions 138,705 148,243
Recruitment, Training &Expenses 4,715 3,933
Premises and OAice Costs 26,385 25,634
Events & Activities 2,638 161
Legal &Professional
Fees		 116 56
172,559 178,028
Charitable
Activities - Restricted		 Funds
Supporting Carers with Mental Health or
Substance Misuse Problems 36,434 33,874
Supporting Carers Assessments 36,506 48,640
Supporting Children
in Need		 13,605
Supporting Volunteer
Coordinator		 10,261 5,399
Supporting Generic Carers 19,213 19,528
Supporting Wellbeing &Inclusion 33,523 37,317
Supporting Out ofHours Service 6,772 6,503
Supporting Male Carers 1,250
Supporting Achieving
for Children		 41,708 25,118
Supporting Lloyds 1,761 20,200
Supporting Carers Trust Carers' Activities 6,302 12,349
Supporting City Bridge Adult Carers 49,764 43,590
Supporting GLA Young Carers 3,914 42,070
Supporting Young Carers' Activities 8,003 16,040
Supporting Awards for All (Youth Group) 2,127 3,641
Supporting Jack Petchey Foundation 11,931 2,375
Supporting Wellcome Curiosity 25,297 27,827
Supporting Inspiring
Change YACs		 1,012 7,499
Supporting London Community Fund 12,429
Supporting The Henry Smith Charity 65,720 45,588
Supporting Trust for London 24,192 45,995
Supporting Wates Foundation 3,730
Supporting Groundwork 22,121
Supporting covid related spend 15,226
Supporting Trust for London Young Carers 8,000 31,328
Supporting Garfield Weston 18,015 868
Supporting BigLottery Community Fund 84,761 60,332
Supporting RBKCarers 42,200
Supporting Fitness and Wellbeing 14,288 13,894
Supporting YC Conference 6,570
Supporting SWL Health 4,183
Supporting Other Small Projects 4,186 1,998
525,691 661,283
Other Costs (unrestricted)
Depreciation 10,213 10,213
Governance costs;
Independent
Examiner's
Fee		 1,068 1,068
AGM Costs 134 215
Data Protection Registration 35 35
DBSchecks 1,053 1,474
12,503 13,005

Analysis ofExpenditure
(continued)		 Analysis ofExpenditure
(continued)
Support costs included
in Expenditure		 Premises Office Legal &
Costs Costs Prof fees Total
6
Unrestricted Funds 8,980 14,969 1,110 25,059
Supporting Carers with Mental Health or
Substance Misuse Problems 2,327 3,879 288 6,494
Supporting Volunteer
Coordinator		 140 234 17 392
Supporting Wellbeing &Inclusion 2,488 4,147 307 6,942
Supporting Generic carers 602 1,003 74 1,680
Supporting Achieving
for Children		 2,889 4,816 357 8,062
Supporting Carers Assessments 2,401 4,002 297 6,700
Supporting City Bridge Adult Carers 2,889 4,816 357 8,062
Supporting The Jack Petchey Foundation 481 803 60 1,344
Supporting Out ofHours Carers' Service 107 178 13 299
Supporting GLA YL 1,254 2,091 155 3,500
Supporting Wellcome Curiosity 1,621 2,702 200 4,523
Supporting Trust for London 1,444 2,408 179 4,031
Supporting The Henry Smith Charity 3,571 5,953 441 9,965
Supporting BigLottery Community Fund 2,961 4,936 366 8,263
Total 34,156 56,937 4,221 95,314

Fixed Assets
Leasehold
The movements
in tangible		 fixed assets are comprised as follows: improvements
Carrying
value
Balance as at I April 2022 96,338
Additions
in the year
Balance as at 31March 2023 96,338
Depreciation
as at I April 2022
Depreciation
in the year
Accumulated
depreciation
as at 31 March 2023		 (45,764)
~10,213
~5
Net book value at 31March 2023 40,361
Debtors &Prepayments 2023 2022
Amounts
falling due within one year		 f
Other Debtors 5,875 5,875
Prepayments 6,250 12,183
12,125 18,058
Creditors &Accruals 2023 2022
Amounts
falling due within one year		 f
Deferred Income 94,964 116,415
Trade creditors 10,845 7,065
Payroll liabilities 20,369 13,137
Accrued Expenditure 10,445 2,100
136,622 138,716

Notes to the Accounts Continued
9 Fee for Independent Examination ofthe Accounts 2023 2022
f
Nasir Mahmud 1,068 1,068
10 Staff Costs 2023 2022
Gross Salaries 449,675 509,015
Employer's
NI contributions		 35,439 41,090
Pension contributions 24,520 19,706
509,634 569,811

Balance brought Incoming Transfers Outgoing Balance carried
forward Resources Resources forward
a Royal Borough ofKingston upon Thames 17,496 18,988 (415) (10,261) 25,808
b Royal Borough ofKingston upon Thames 39,929 41,237 (2,780) (19,213) 59,173
c Royal Borough ofKingston upon Thames (9,601) 18,814 (7,359) (33,523) (31,668)
d Royal Borough ofKingston upon Thames (3,226) 5,947 (317) (6,772) (4,368)
e Royal Borough ofKingston upon Thames (3,572) 40,000 (8,545) (41,708) (13,825)
f Inspiring
Change YACs		 2,236 1,448 0 (1,012) 2,672
g Royal Borough ofKingston upon Thames (10,242) 31,715 (6,884) (36,434) (21,845)
h Carers Trust 10,993 9,443 0 (6,302) 14,134
i Male Carers Group 6,455 (1,250) 5,206
j The Henry Smith Charity 12,270 78,350 (10,563) (65,720) 14,337
k Trust for London (11,611) 48,300 (4,273) (24,192) 8,225
I BigLottery Community Fund (5,249) 85,451 (8,589) (84,761) (13,147)
m Young Carers Conf 11,570 (6,570) 5,000
n SWL Health (4,183) (4,183)
o Royal Borough ofKingston upon Thames (31,742) 40,111 (7,101) (36,506) (35,239)
p Wellcome Curiosity (4,582) 35,194 (4,705) (25,297) 610
q City Bridge Trust 18,588 60,500 (8,545) (49,764) 20,778
r Trust for London covid 4,190 8,167 0 (8,000) 4,357
s GLA Young Londoner 388 7,500 (3,500) (3,914) 474
t Young Carers Activities (16,829) 7,655 0 (8,003) (17,177)
u Garfield Weston 5,382 18,750 (18,015) 6,117
v Awards for All (Youth Group) 11,706 2,500 0 (2,127) 12,079
w Children
in Need Fitness		 and We libeing (5,762) 9,276 0 (14,288) (10,774)
x Jack Petchey Foundation 3,884 10,900 (1,424) (11,931) 1,428
Other funds 32,574 5,950 (19,343) (5,947 13,234
57,220 604,220 (94,343) (525,691) 41,407

At 1April 2022 Incoming Transfers Outgoing At 31March 2023
resources resources
General Reserves 130,915 136,185 94,343 (203,109) 158,334
Designated Reserves 50,574 (10,213) 40,361
181,489 136,185 94,343 (213,322) 198,695

Analysis of Net Assets between Funds Fixed Current Current
Assets Assets Liabilities Total
f,
Unrestricted Reserves 40,361 187,772 (29,438) 198,695
Restricted Funds 148,591 107,184 41,407
40,361 336,363 (136,622) 240,102