2021-04-30-accounts

Report to the Trustees/
members of	Spectrum	Days
On accounts forthe year	30April 2021		Charity no	1151711
ended			(ifany)
Setout on pages	13-25

			2020/21			2019/20
	Notes	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
Incoming Resources
Donations and Legacies
-Voluntary Income		71,029	87,631	158,660	879	25,899	26,778
- Generated Income		83		83	139		139
Charitable activities		563,165		563,165	690,036		690,036
Other					2,921		2,921
-Total Income		634,277	87,631	721,908	693,975	25,899	719,874
Expenditure on
Raising Funds		138		138	236	561	797
Charitable Activities Other		586,385 12,530	61,656	586,385 74,186	660,146 13,626	11,521	660,146 25,147
-Total Expenditure		599,053	61,656	660,709	674,008	12,082	686,090
Net income and net movement	in
funds		35,224	25,975	61,199	19,967	13,817	33,784
Reconciliation of funds
Total funds bought forward		30,185	13,817	44,002	10,218		10,218
Total funds carried
forward		65,409	39,792	105,201	30,185	13,817	44,002

			Notes	30	April 2021		30	April 2020
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				Funds	Funds	Funds	Funds	Funds	Funds
				8	9	F	f	f	f
Fixed Assets
Tangible Assets				49,980		49,980	8,633		8,633
Current Assets
- Debtors	and Prepayments		12	101,682		101,682	104,688		104,688
- Hire Purchase Interest
Account				503		503	1,305		1,305
- Cash at	bank and	in hand		31,726	139,792	171,518	33,398	19,317	52,715
				133,911	139,792	273,703	139,391	19,317	158,708
Creditors/Loans
- Amounts	falling due within
one year			13	(56,965)		(56,965)	(42,638)	(5,500)	(48,138)
Net current	Assets			76,946	139,792	216,738	96,753	13,817	110,570
Total Assets				126,926	139,792	266,718	105,386	13,817	119,203
- Amounts	falling due after
one year			13	(61,517)	(100,000)	(161,517)	(75,201)		(75,201)
NET ASSETS				65,409	39,792	105,201	30,185	13,817	44,002
FUNDS			15
Unrestricted	Funds			65,409		65,409	30,185	13,817	44,002
Restricted	Funds				39,792	39,792
				65,409	39,792	105,201	30,185	13,817	44,002

STATEMENT OFCASH FLOWS FORTHE YEAR 1 MAY 2020 TO 30APRIL 2021	STATEMENT OFCASH FLOWS FORTHE YEAR 1 MAY 2020 TO 30APRIL 2021	STATEMENT OFCASH FLOWS FORTHE YEAR 1 MAY 2020 TO 30APRIL 2021
Spectrum Days
Statementof Cash Flows
Forthe year ended 30April 2021
Cashflows from operating activities
Cash generated from operations	80,669	21,328
Investing activities
Receipts from sale of tangible fixed assets		4,492
Purchase of tangible fixed assets	(46,800)
Net cash flow from investing activities	(46,800)	4,492
Financing activities
Repayment of borrowings	(8,716)	(12,529)
Proceeds of new loans	100,000
Payment of obligations underfinance leases	(6,350)	(7,180)
Net cash used in financing activities	84,934	(19,709)
Net increase in cash and cash equivalents	118,803	6,111
Cash and cash equivalents at the beginning of the year	52,715	46,604
Cash and cash equivalents atthe end of the year	171,518	52,715

		2020/21			2019/20
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
	f		E	f	f	f
Client
Income	563,165		563,165	690,036		690,036
	563,165		563,165	690,036		690,036

		2020/21			2019/20
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
			E	E	f.	f
Mini
Buses				2,921		2,921
				2,921		2,921

			2020/21			2019/20
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		E	E	E	f	f	f
Resources	Expended	138		138	236	561	797
		138		138	236	561	797

				2020/21			2019/20
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Funds	Funds	Funds	Funds	Funds	Funds
			6	6		F
Staff costs			464,462		464,462	502,852		502,852
Operating	costs		82,208		82,208	120,546		120,546
Property	costs		34,668		34,668	33,717		33,717
Loan Interest			5,047		5,047	3,031		3,031
			586,385		586,385	660,146		660,146
Development		Costs	12,530	61,656	74,186	13,626	11,521	25,147

			2020/21	2019/20
			6	E
Net income is	stated after charging/(Crediting)
- Depreciation	oftangible fixed assets		5,453	8,334
—(Gain) on sale oftangible - Operating Lease Rental		fixed assets	7,030	(2,621) 3,058
- Independent	Examiners	Fees	660	660

				2020/21	2019/20
				f	f
Staff Pay Costs (all		activities)
-Gross pay				436,671	452,448
- Employer's contributions:
	National Insurance			17,724	18,392
	Personal		Pension Scheme (NEST)	9,448	10,052
				463,843	480,892
Other Staff	Costs			21,411	21,960
				485,254	502,852
Number of	Staff Employed
-Average	number	of paid	staff (actual)	29.8	36.7
-Average	number	of paid	staff (full time equivalent)	20.1	26.1

		30April 2021f	30	April 2020 f
Mini Buses
Opening Balance	1 May 2020 = 1 Mini Bus	8,633		18,783
Addition		46,800
Depreciation		(5,453)		(8,334)
Disposal of 2 Mini	Buses			(1,816)
Closing Balance 30 April 2020 = 1 Mini Bus		49,980		8,633
Cost Depreciation b/f to 1 May 2020 Disposal of 2 Mini Buses Balance = 1 Mini Bus		74,062 (24,082) 49,980	39,762 (29,313) ~1,616 8,633
Note 12 - Debtors/Prepayments
			30	30
			April	April
			2021f	2020 f
Unrestricted Fund	s
- Client Income			85,692	101,353
-Other Debtors			842
- Prepayments			15,148	3,335
			101,682	104,688
Restricted Funds
- Client Income
- Other Debtors
- Prepayments
			101,682	104,688

Note 13	-	Creditors/Loans
							30 April	30 April
							2021	2020
							6	E
Amounts	fallin due within one			ear
Unrestricted		Funds - Loans
- External	Loan
- Personal		Loans (see Note	16 - Related			Party Transactions)	10,028	8,122
- Mini Buses Hire Purchase			Agreement		(see Note 13 - Finance Leases)		3,096	6,385
Unrestricted		Funds - Creditors
-Trade							10,601	9,064
- Other							33,240	19,067
Restricted		Funds - Creditors
-Other								5,500
							56,965	48,138
Amounts	fallin due after one			ear
Unrestricted		Funds
- external	loan - amount due by instalment					&5years	100,000
- Personal		Loans (see Note	16	- Related		Party Transactions)	61,517	72,139
- Mini Buses Hire Purchase			Agreement		(see Note 14 - Finance Leases)			3,062
							161,517	75,201

		30	30
		April	April
		2021	2020
			E
Operating
Premises	- in less than one year	20,000	20,000
Premises	-2-5 Years	80,000	80,000
Premises	- & 5Years	40,000	60,000
Mini Bus	2015 - in less than one year	4,361	6,722
Mini Bus 2015 - 2-5 Years			4,361
Computers	- in less than one year	1,727	5,653
Computers	-24 Years		9,265
		146,088	188,001
Finance
2 Mini Buses 2016 - in less than one year		3,096	6,385
2 Mini Buses 2016 - remainder of lease			3,062
		3,096	9,447

			Balance	Net	Balance	Net	Balance
			as at	Incoming	as at	Incoming	30April
			1 May		1 May
			2019	Resources	2020	Resources	2021
				E		E	f
Unrestricted		Funds
General	Reserve		10,218	19,967	30,185	35,224	65,409

Restricted	Funds
Business	Development	100	100	1,084	1,184
Kitchen		13,419	13,419	(7,468)	5,951
Resonance				25,037	25,037
Infection control
Cabin		298	298	7,322	7,620
		13,817	13,817	25,975	39,792

					2020/21	2019/20
Net Income for year					61,199	33,784
Depreciation and impairment		of intangible	fixed	assets	5,453	8,334
(Profit) / loss on disposal of		tangible fixed	assets			(2,676)
(Increase) / decrease	in debtors				3,808	(29,588)
Increase /(decrease)	in creditors				10,209	11,474
Net cash flow from operating					80,669	21,328
activities
Net debt analysis				1 May 2020	Cash flows	30April 2021
Cash at bank and in	hand			52,715	118,822	171,537
Obligations under finance leases				(9,897)	6,800	(3,097)
Loans				80,261	(90,220)	(170,481)
				(37,443)	35,402	(2,041)