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2023-03-31-accounts

Page
Trustees' report 1-5
Independent
auditor's		 report
Statement offinancial activities 10
Statement offinancial position 11-12
Statement ofcash flows
Notes to the financial statements 14-29

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Notes 2023
f		 2023f 2023
f		 2022
f		 2022f 2022f
ImmmLIDtm;
Donations
and		 legacies 4 1,515 1,515
Charitable
activities		 5 849,470 2,696,660 3,546,130 732,596 2,880,733 3,613,329
Investments 6 34,961 34,961 6,487 6,487
Total income 885,946 2,696,660 3,582,606 739,083 2,880,733 3,619,818
Ezgandtttloum;
Charitable
activities		 7 1,061,589 2,472,627 3,534,216 673,024 2,665,308 3,338,332
Net (outgoing)/incoming
resources
before transfers		 (175,643) 224,033 48,390 66,059 215,425 281,484
Gross transfers between
funds 11 70,263 (70,263) 227,590 (227,590)
Net (expenditure)/income for
the year/
Net movement in funds (105,380) 153,770 48,390 293,649 (12,165) 281,484
Fund balances at 1 April 2022 1,779,619 51,396 1,831,015 1,485,970 63,561 1,549,531
Fund balances at 31 INarch
2023 1,674,239 205,166 1,879,405 1,779,619 51,396 1,831,015

2023 2022
as restated
Notes 6 6 6
Fixed assets
Tangible assets 12 582,103 590,061
Current assets
Debtors 13 208,769 128,658
Investments 14 85,772 616,619
Cash at bank and in hand 1,235,259 909,260
1,529,800 1,654,537
Creditors: amounts falling due within
one year 17 (232,498) (323,158)
Net current assets 1,297,302 1,331,379
Total assets less current liabilities 1,879,405 1,921,440
Creditors: amounts falling due after
more than one year 18 (90,425)
Net assets 1,879,405 1,831,015
Income funds
Restricted funds 21 205,166 51,396
U~ntnng~fn 8
Designated
funds		 22 491,678 499,636
General unrestdcted funds 1,182,561 1,279,983
1,674,239 1,779,619
1,879,405 1,831,015

2023 2022 2022
as restated
6 8
Cash flows from operating activities
Cash (absorbed
by)/generated		 from
operations (137,815) 350,184
Investing
activities
Investment
income received		 6,487
Net cash generated
from		 investing
activities 34,961 8,487
Financing
activities
Repayment
ofborrowings		 (101,994) (2,179)
Net cash used in financing activities (101,994) (2,179)
Net (decrease)/increase in cash and cash
equivalents (204,848) 354,492
Cash and cash equivalents at beginning ofyear 1,525,879 1,171,387
Cash and cash equivalents at end of year 1,321,031 1,525,879
Relating to:
Cash at bank and in hand
Short term deposits included		 in current asset 1,235,259 909,260
investments 85,772 616,819
1,321,031 1,525,879

Unrestricted Total
funds
2023 2022
6
Donations
and gifts		 1,515
Charitable
activities
Information Information
&Advice 6Advice
Services Services
2023 2022
6
Performance
related grants
Other income		 3,538,060
8,070		 3,566,899
46,430
3,546,130 3,613,329
Analysis
by fund
Unrestricted
funds
Restricted funds		 849,470
2,696,660		 732,596
2,880,733
3,546,130 3,613,329
Funding Analysis
Durham
County Council
Funding
Citizens Advice Funding
European
Social Fund Funding
Other Funding		 772,663
2,448,845
89,907
226,645		 610,355
2,510,499
181,130
264,915
3,538,060 3,566,899
5 Donations
and gifts
Charitable
activities

Unrestricted Unrestricted
funds funds
2023 2022
6
Rental
Bank		 income
interest		 receivable 18,750
16,211		 6,487
34,961 6,487

Information Information
8 Advice 6Advice
Services Services
2023 2022
6 8
Staff costs
Other costs		 2,699,169
228,753		 2,570,593
160,332
2,927,922 2,730,925
Share ofsupport costs (see note 8)
Share ofgovernance
costs (see note 8)		 593,606
12,688		 607,407
3,534,216 3,338,332
Analysis
by		 fund
Unrestricted
funds
Resb.icted funds		 1,061,589
2,472,627		 673,024
2,665,308
3,534,216 3,338,332

8 Supportcosts
Support
costs
f		 Governance
costs
f		 2023 Support
COS'te
f		 Governance
Costs
f		 2022
Staffcosts
Depreciation
Other staff costs		 295,357
7,958
21,110		 295,357
7,958
21,110		 245,311
22,916		 245,311
22,915
Office costs 111,586 111,586
Premises costs 131,200 131,200
Other costs 26,395 26,395 339,180 339,180
Audit fees 5,605 5,605
Legal and professional 290 290
Other governance costs 6,793 6,793
593,606 12,688 606,294 607,407 607,407
Analysed
between
Charitable
activities		 593,606 12,688 606,294 607,407 607,407

The average
monthly
number
ofemployees
during t		 he year was:
2023 2022
Number Number
129 129
Employment
costs		 2023f 2022
f.
Wages and salaries
Social security costs		 2,664,797
217,060		 2,505,435
195,484
Other pension costs 112,669 114,985
2,994,526 2,815,904

Tangible fixed asset s
Freehold land
and hulldinae		 Leasehold
property		 Computer a
offloe		 Total
improvements equipment
Cost or valuation 6 F 6
At 1April 2022
Disposals		 575,000 184,734
(66,343)		 117,931 857,665
(86,343)
At 31 March 2023 575,000 98,391 117,931 791,322
Depreciation
and Impairment
At 1April 2022
Depreciation
charged
Eliminated
in respect		 in the year
ofdisposals		 155,815
3,589
(66,343)		 110,789
4,369
-		 267,604
7,958
(66,343)
At 31 March 2023 94,061 115,158 209,219
Carrying
amount
At 31 March 2023 575,000 4,330 2,773 582,103
At 31 March 2022 575,000 7,919 7,142 590,061

Debtors
Amounts
falling due within one year:		 2023
6		 2022
6
Trade debtors
Other debtors
Pre payments		 122,252
55,843
30,674		 28,666
63,281
36,711
208,769 128,658

2023 2022
as restated
f f
85,772 616,619

2023f 2022f
Other loans 101,994
Payable
Payable		 within one year
after one year		 11,589
90,425
Amounts included above which fall due after hve years:
Payable by instalments 50,707

Creditors: amou nts
falling due within one year
Notes 2023f 2022
Borrowings
Other taxation and social security
Deferred
funding
income
Trade creditors
Other creditors
Accruals		 19 57,144
21,704
62,878
44,189
46,583		 11,569
43,201
148,284
41,462
9,584
69,078
232,498 323,158

Creditors: amounts
falling		 due after more than one year
2023 2022
8
Borrowings 90,425
Government
grants
Deferred income is included in the financial statements as follows:
2023 2022
Deferred income is included within: 6 8
Current
liabilities		 21,704 148,284
Movements
in the year:
Deferred income at 1 April 2022
Released from previous
periods
Resources deferred
in the year		 148,284
(141,784)
15,204		 91,768
(91,768)
148,284
Deferred income at 31 March 2023 21,704 148,284

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Balance at Balance at Resources Transfers Transfers Balance at Resources Balance at Balance at
1April 2021
6		 expended
8		 f 1April 2022
6		 expended
6		 31 ttarch 2023
8
Capital Fund 519,482 (22,916) 3,070 499,636 (7,958) 491,678
519,482 (22,916) 3,070 499,636 (7,958) 491,678
23 Analysis ofnet assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
6 6 6 6 6
Fund balances at 31
March 2023 are
represented
by:
Tangible assets 582,103 582,103 590,061 590,061
Current assets/(liabilities) 1,092,136 205,166 1,297,302 1,279,983 51,396 1,331,379
Long term liabilities (90,425) (90,425)
1,674,239 205,168 1,879,405 1,779,619 51,396 1,831,015
24 Operating
lease commitments
At the reporting snd date the charity had outstanding
commitments		 for future
minimum		 lease payments under
non-cancellable operating leases, which fall due as follows:
2023 2022
6
)/Nthin one year 46,321 40,377
Between two and five years 20,500 71,318
66,821 111,695

The remuneration
ofkey manag		 em ent
p		 erso nnel
isas f		 ollows.
2023 2022f
Aggregate
compensation		 59,475 34,247
26 Cash generated
from operations		 2023f 2022f
Surplus for the year 48,390 281,484
Adjustments
for:
Investment
income recognised		 in statement offinancial activities (34,961) (6,487)
Depreciation
and impairment
oftangible		 fixed assets 7,958 22,916
Movements
in working capital:
(Increase)/decrease
in debtors		 (80,111) 54,383
increase/(decrease)
in creditors		 47,489 (58,628)
(Decrease)/increase
in deferred		 income (126,580) 56,516
Cash (absorbed
by)/generated		 from operations (137,815) 350,184
27 Analysis ofchanges
in net funds
At 1April 2022 Cash tiewsAt 31 March 2023
as restatedf
Cash at bank and in hand 909,260 325,999 1,235,259
Cash equivalents 616,619 (530,847) 85,772
1,525,879 (204,848) 1,321,031
Loans falling due within one year (11,569) 11,569
Loans falling due afier more than one year (90,425) 90,425
1,423,885 (102,854) 1,321,031