| Legal and administrative | Legal and administrative | information | |
|---|---|---|---|
| Report ofthe | trustees | 2-6 | |
| Independent | examiner's | report | |
| Statement of | Financial | Activities | |
| Balance Sheet | |||
| Notes to the Financial Statements | 10-14 |
| Income and expenditure account |
Income and expenditure account |
Notes | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|---|---|
| funds | funds | 2021 | 2020 | ||||
| E | f | E | |||||
| Income | |||||||
| Donations and legacies |
4,865 | 4,865 | 17,348 | ||||
| Income from charitable activities |
|||||||
| Funding from Social Services |
38,882 | 38,882 | 263,271 | ||||
| Income from other trading | activities | ||||||
| Plant sales | 25,091 | 25,091 | 21,785 | ||||
| HMRC Furlough money |
received | 89,684 | 89,684 | 11,521 | |||
| Hampshire County Council |
COVID Payment | 160,061 | 160,061 | 9,200 | |||
| Contract gardening work |
3,640 | 3,640 | 34,537 | ||||
| Investment income and interest |
678 | 678 | 1,492 | ||||
| Total income | 322,901 | 322,901 | 359,154 | ||||
| Expenditure | |||||||
| Cost of raising funds: | |||||||
| Advertising | 1,187 | ||||||
| Expenditure on charitable |
activities: | ||||||
| Operation of day centre |
318,607 | 318,607 | 339,350 | ||||
| Total expenditure | 318,607 | 318,607 | 340,537 | ||||
| Net income | 4,294 | 4,294 | 18,617 | ||||
| Transfers between funds |
|||||||
| Net movement in funds for the year |
4,294 | 4,294 | 18,617 | ||||
| Total funds brought forward |
249,717 | 249,717 | 231,100 | ||||
| Total funds carried forward | 254,011 | 254,011 | 249,717 |
| AS AT31 | st MAY 2021 | |||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Notes | ||||||
| Fixed assets | ||||||
| Tangible assets | 43,577 | 57,716 | ||||
| Current assets | ||||||
| Debtors | 20,412 | 33,319 | ||||
| Cash at bank and | in hand | 197,955 | 168,109 | |||
| Total current assets | 218,367 | 201,428 | ||||
| Liabilities | ||||||
| Creditors falling due within one year |
(7,933) | (9,427) | ||||
| Net current assets | 210,434 | 192,001 | ||||
| Total assets less current liabilities | 254,011 | 249,717 | ||||
| The funds ofthe charity: | ||||||
| Unrestricted funds |
254,011 | 249,717 | ||||
| Restricted funds | ||||||
| 254,011 | 249,717 |
| 2 | ANALYSIS OF EXPEN | DI | TU | RE ON CHARIT | ABLE | ACTI | VITIES | VITIES | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Tota | I 2021 | Total 2020 | ||||||||
| f | f | f | f | |||||||||
| Horticultural supplies |
11,466 | 11,466 | 15,784 | |||||||||
| Transportation costs |
13,626 | 13,626 | 22,224 | |||||||||
| Machinery running costs |
3,616 | 3,616 | 9,722 | |||||||||
| Centre maintenance | and | upgrade costs | 17,627 | 17,627 | 12,959 | |||||||
| Staff salaries | 199,049 | 199,049 | 194,451 | |||||||||
| Staff pension contributions |
2,919 | 2,919 | 3,644 | |||||||||
| Protective clothing | 710 | 710 | 611 | |||||||||
| Waste removal | 660 | 660 | 1,313 | |||||||||
| Theraputic earnings |
8,995 | 8,995 | 8,400 | |||||||||
| Other benficiaries costs |
710 | 710 | 3,105 | |||||||||
| Depreciation | 14,538 | 14,538 | 19,246 | |||||||||
| Loss on dispoal ofassets | 3,325 | |||||||||||
| Premises cost | 15,484 | 15,484 | 17,726 | |||||||||
| General, office 5 communications | 7,630 | 7,630 | 5,196 | |||||||||
| Insurance | 15,389 | 15,389 | 13,789 | |||||||||
| Accountancy S.book |
keeping | 4,600 | 4,600 | 6,586 | ||||||||
| Legal and professional | fees | 476 | ||||||||||
| Trustees' indenmity |
insurance | 936 | 936 | 793 | ||||||||
| Bank charges | 652 | 652 | ||||||||||
| Total | 318,607 | 318,607 | 339,350 | |||||||||
| 3 | SURPLUS FOR THE YEAR | 2021 | 2020 | |||||||||
| The result for the year | is | stated after charging/(crediting): | f | f | ||||||||
| Depreciation oftangible |
fixed assets | 14,538 | 19,246 | |||||||||
| Loss on dispoal ofassets | 3,325 | |||||||||||
| Independent examiner |
and accountancy | fees | ~ | Examiner's fees | 670 | 660 | ||||||
| Accounts | preparation | 2,180 | 2,140 | |||||||||
| 4 | STAFF COSTS | 2021 | 2020 | |||||||||
| f | f | |||||||||||
| Wages and salaries | 188,036 | 183,551 | ||||||||||
| Social security costs | 11,013 | 10,900 | ||||||||||
| Pension costs | 2,919 | 3,644 | ||||||||||
| 201,968 | 198,095 |
| 5 | TANGIBLE FIXEDASSETS | Computer | Motor | Plant & | ||
|---|---|---|---|---|---|---|
| Equipment | vehicles | machinery | Total | |||
| E | f | E | E | |||
| Cost | ||||||
| Opening balance |
113,885 | 115,453 | 229,338 | |||
| Additions | 399 | 399 | ||||
| Disposal s | ||||||
| Closing balance | 399 | 113,885 | 115,453 | 229,737 | ||
| Depreciation | ||||||
| Opening balance |
63,955 | 107,667 | 171,622 | |||
| Charge for the year | 100 | 12,484 | 1,954 | 14,538 | ||
| Adjustment on disposal |
||||||
| Closing balance | 100 | 76,439 | 109,621 | 186,160 | ||
| Net BookValue | ||||||
| At 31st May 2021 | 299 | 37,446 | 5,832 | 43,577 | ||
| At 31st May 2020 | 49,930 | 7,786 | 57,716 | |||
| 6 | DEBTORS | 2021 | 2020 | |||
| E | E | |||||
| Trade debtors | 15,044 | 27,794 | ||||
| VAT | 27 | 1,005 | ||||
| Prepayments and accrued income |
3341 | 4 520 | ||||
| 20,412 | 33,319 | |||||
| 7 | CREDITORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | 2021 | 2020 | ||
| E | E | |||||
| Social security and taxes | 2,405 | 2,417 | ||||
| Other creditors and accruals | 5,528 | 7,010 | ||||
| 7,933 | 9,427 | |||||
| 8 | STATEMENT OF FUNDS | |||||
| At 1stJune | At 31st May | |||||
| 2020 | Income | Expenditure | Transfers | 2021 | ||
| Restricted funds | ||||||
| Motor vehicle purchase | ||||||
| Unrestricted funds |
||||||
| General fund | 249,717 | 322,901 | (318,607) | 254,011 | ||
| Total funds | 249,717 | 322,901 | (318,607) | 254,011 |