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|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|7|
|Report ofthe Independent
Auditors|8|to|11|
|Statement ofFinancial Activities||12||
|Balance Sheet||13||
|Cash Flow Statement||14||
|Notes to the Cash Flow Statement||15||
|Notes to the Financial Statements|16|to|23|
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|||for|the
ear e|nded 31Au
ust|2023|||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|fund|funds|funds|
||||Notes|||||
|INCOME|AND ENDOWMENTS FROM|||||||
|Donations|and legacies||||||2,456|
|Charitable|activities|||||||
|Charitable|activities|||2,237,589||2,237,589|2,082,571|
|Other trading activities|||||||30,846|
|Investment|income|||263||263|2|
|Total||||2,237,852||2,237,852|2,115,875|
|EXPENDITURE ON||||||||
|Charitable|activities|||||||
|Charitable|activities|||2,163,683|126,250|2,289,933|2,178,082|
|NET INCOME/(EXPENDITURE)||||74,169|(126,250)|(52,081)|(62,207)|
|RECONCILIATION||OF FUNDS||||||
|Total funds|brought
forward|||145,748|594,886|740,634|802,841|
|TOTAL FUNDS CARRIED FORWARD||||219,917|468,636|688,553|740,634|
##
||BALANCE SHEET|BALANCE SHEET||||
|---|---|---|---|---|---|
||31Au|st 2023||||
|||||2023|2022|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|||||
|FIXEDASSETS||||||
|Tangible assets|12|11,829|468,636|480,465|527,094|
|CURRENT ASSETS||||||
|Debtors|13|181,154||181,154|251,303|
|Cash at bank and in hand||420,214||420,214|299,446|
|||601,368||601,368|550,749|
|CREDITORS||||||
|Amounts
falling due within one year|14|(357,416)||(357,416)|(290,995)|
|NET CURRENT ASSETS||243,952||243,952|259,754|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||255,781|468,636|724,417|786,848|
|CREDITORS||||||
|Amounts
falling due aAer more than one year|15|(35,864)||(35,864)|(46,214)|
|NET ASSETS||219,917|468,636|688,553|740,634|
|FUNDS|18|||||
|Unrestricted
funds||||219,917|145,748|
|Restricted funds||||468,636|594,886|
|TOTALFUNDS||||688,553|740,634|
##
||||for the
ear ended 3|1Au ust 2023||
|---|---|---|---|---|---|
|||||2023|2022|
||||Notes|||
|Cash flows from operating||activities||||
|Cash generated
from operations||||133,119|(38,471)|
|Interest paid||||(2,864)|(3,947)|
|Net cash provided
by/(used||in) operating|activities|130,255|(42,418)|
|Cash flows from investing||activities||||
|Purchase oftangible
fixed assets|||||(6,888)|
|Interest received||||263|2|
|Net cash provided
by/(used||in) investing|activities|263|(6,886)|
|Cash flows from financing||activities||||
|Loan repayments
in year||||(9,750)|(6,875)|
|Net cash used in financing|activities|||(9,750)|(6,875)|
|Change in cash and cash|equivalents||in|||
|the reporting
period||||120,768|(56,179)|
|Cash and cash equivalents||at the||||
|beginning ofthe reporting||period||299,446|355,625|
|Cash and cash equivalents||at the end|of|||
|the reporting
period||||420,214|299,446|
##
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|RECONCILIATIO
ACTIVITIES|N
OFN|ET E|XPENDITURE TO NET CASH FLOW|FROM OPERATIN|G|
|---|---|---|---|---|---|
|||||2023|2022|
|Net expenditure
for the reporting|||period (as per the Statement of|||
|Financial Activities)||||(52,081)|(62,207)|
|Adjustments
for:||||||
|Depreciation
charges||||46,630|54,082|
|Interest received||||(263)|(2)|
|Interest paid||||2,864|3,947|
|Decrease/(increase)|in debtors|||70,148|(12,364)|
|Increase/(decrease)|in creditors|||65,821|(21,927)|
|Net cash provided|by/(used|in) operations||133,119|(38,471)|
##
||||At 1.9.22|Cash flow|At 31.8.23|
|---|---|---|---|---|---|
|Net cash||||||
|Cash at bank and in hand|||299,446|120,768|420,214|
||||299,446|120,768|420,214|
|Debt||||||
|Debts falling due within||1 year|(8,400)|(600)|(9,000)|
|Debts falling due after|1|year|(46,214)|10,350|(35,864)|
||||(54,614)|9,750|(44,864)|
|Total|||244,832|130,518|375,350|
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|||||||JIGSAW +|JIGSAW +|JIGSAW +||
|---|---|---|---|---|---|---|---|---|---|
||||||NOTES TO|THE FINANCIAL STATEMENTS -continued||||
|||||||for the|ear ended 31Au ust 2023|||
|2.|DONATIONS||AND||LEGACIES|||||
|||||||||2023|2022|
||Grants||||||||2,456|
||Grants received,|||included
in the above, are|||as follows:|||
|||||||||2023|2022|
||Grants received|||(restricted)|||||2,456|
|3.|OTHER|TRADING|||ACTIVITIES|||||
|||||||||2023|2022|
||Infection|Control Fund from Surrey|||||||400|
||Other||||||||30,446|
||||||||||30,846|
|4.|INVESTMENT|||INCOME||||||
|||||||||2023|2022|
||Deposit account|||interest||||263||
|5.|INCOME FROM CHARITABLE ACTIVITIES|||||||||
|||||||||2023|2022|
||Learning|and support|||income|||2237589|2 I382573|
|6.|CHARITABLE|||ACTIVITIES COSTS||||||
|||||||||Support||
||||||||Direct|costs (see||
||||||||Costs|note 7)|Totals|
||Charitable|activities|||||2,207,350|82,583|2,289,933|
##
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|SUPPORT COSTS||||
|---|---|---|---|
||||Governance|
||||costs|
|Charitable
activities|||82,583|
|NET INCOME/(EXPENDITURE)||||
|Net income/(expenditure)|is stated after charging/(crediting):|||
|||2023|2022|
|Auditors'
remuneration||8,584|9,418|
|Depreciation
- owned assets||46,629|54,081|
|Other operating
leases||178,303|181,816|
##
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||||||2023|2022|
|---|---|---|---|---|---|---|
|Wages and salaries|||||1,578,149|1,519,179|
|Social security costs|||||109,439|90,121|
|Other pension costs|||||20,239|18,033|
||||||1,707,827|1,627,333|
|The average monthly||number ofemployees|during|the year was as follows:|||
||||||2023|2022|
|Management|||||2|2|
|Administrative|staff||||4|4|
|Support workers|||||41|43|
||||||47|49|
##
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||for the
ear e|for the
ear e|nded 31Au ust 2|023|||
|---|---|---|---|---|---|---|
|11.|COMPARATIVES FORTHE STATEMENT||OF FINANCIAL|ACTIVITIES|||
|||||Unrestricted|Restricted|Total|
|||||fund|fund|funds|
||INCOME AND ENDOWMENTS FROM||||||
||Donations
and legacies||||2,456|2,456|
||Charitable
activities||||||
||Charitable
activities|||2,082,571||2,082,571|
||Other trading activities||||30,846|30,846|
||Investment
income|||||2|
||Total|||2,082,573|33,302|2,115,875|
||EXPENDITURE ON||||||
||Charitable
activities||||||
||Charitable
activities|||2,144,780|33,302|2,178,082|
||NET INCOME/(EXPENDITURE)|||(62,207)||(62,207)|
||RECONCILIATION|OF FUNDS|||||
||Total funds brought
forward|||207,955|594,886|802,841|
||TOTAL FUNDS CARRIED FORWARD|||145,748|594,886|740,634|
|12.|TANGIBLE FIXEDASSETS||||||
|||||Fixtures,|||
|||||fitting|||
|||||and|||
||||Short|office|Motor||
||||leasehold|equipment|vehicles|Totals|
||COST||||||
||At 1 September 2022 and 31August 2023||690,042|308,580|82,255|1,080,877|
||DEPRECIATION||||||
||At 1 September 2022||186,605|308,580|58,598|553,783|
||Charge for year||34,801||11,828|46,629|
||At 31August 2023||221,406|308,580|70,426|600,412|
||NET BOOKVALUE||||||
||At 31August 2023||468,636||11,829|480,465|
||At 31August 2022||503,437||23,657|527,094|
##
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|13.|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|
|||2023|2022|
||Trade debtors|165,182|203,754|
||Other debtors||24,294|
||Prepayments|15,972|23,255|
|||181,154|251,303|
|14.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|||2023|2022|
||Bank loans and overdrafls (see note 16)|9,000|8,400|
||Trade creditors|22,853|27,624|
||Social security
and other taxes|26,347|23,177|
||Other creditors|14,187|35,412|
||Jigsaw Trust loan|155,606|155,606|
||Accruals
and deferred income|129,423|40,776|
|||357,416|290,995|
|15.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR|||
|||2023|2022|
||Bank loans (see note 16)|35,864|46,214|
|16.|LOANS|||
||An analysis ofthe maturity ofloans is given below:|||
|||2023|2022|
||Amounts
falling due within one year on demand:|||
||Bank loans|9,000|8,400|
||Amounts
falling between one and two years:|||
||Bank loans|35,864|46,214|
##
||2023|2022|
|---|---|---|
|Between one and five years|477,500|477,500|
|In more than five years|955,000|1,050,500|
||1,432,500|1,528,000|
##
##
|MOVEMENT IN FUNDS||||||
|---|---|---|---|---|---|
|||||Net||
|||||movement|At|
||||At 1.9.22|in funds|31.8.23|
|Unrestricted
funds||||||
|General fund|||145,748|74,169|219,917|
|Restricted funds||||||
|Restricted
fund|||594,886|(126,250)|468,636|
|TOTAL FUNDS|||740,634|(52,081)|688,553|
|Net movement
in funds, included||in the above are as follows:||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
|Unrestricted
funds||||||
|General fund|||2,237,852|(2,163,683)|74,169|
|Restricted funds||||||
|Restricted
fund||||(126,250)|(126,250)|
|TOTAL FUNDS|||2,237,852|(2,289,933)|(52,081)|
|Comparatives
for movement|in|funds||||
|||||Net||
|||||movement|At|
||||At 1.9.21|in funds|31.8.22|
|Unrestricted
funds||||||
|General fund|||207,955|(62,207)|145,748|
|Restricted funds||||||
|Restricted fund|||594,886||594,886|
|TOTALFUNDS|||802,841|(62,207)|740,634|
##
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||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
|Unrestricted
funds||||
|General fund|2,082,573|(2,144,780)|(62,207)|
|Restricted funds||||
|Restricted fund|33,302|(33,302)||
|TOTAL FUNDS|2,115,875|(2,178,082)|(62,207)|
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