CHARITY REGISTRATION NUMBER: 1153484 Allsorts Gloucestershire Unaudited Financial Statements 31 March 2024 HARPER SHELDON LIMITED Chartered Accountants Midway House Slaverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL516TQ
Allsorts Gloucestershire Flnanclal Statements Year ended 31 March 2024 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Allsorts Gloucestershire Trustees. Annual Report Year ended 31 March 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and admlnlstratlve detalls Registered Gharlty name Allsorts Gloucestershire Charity regi8tration number 1153484 Prfnclpal offlce Unit 9 Brunel Mall London Road Stroud GL5 2BP The trustees E Baker C Margetson A Barker A Hitchings D Bullingham J Wateman N Sherwood S Marson (Appointed 19 November 2023) {Appointed 12 May 2023) (Appointed 9 June 2023) (Appointed 1 June 2023) (Chair of Trustees) Indep•ndont examiner Harper Sheldon Limited Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL516TQ Structure, governance and management Allsorts Gloucestershire is a registered charity number 1153484, govemed by th8 Charities Act 2006. The charity is a Charitsble Incorporated Organisation. The present constitutional document was adopted In February 2013. The Board of Truste8s conduct an annual skills audit and keep the skills requirements of the Board under review. The Board proactively recruits trustees who have skills and experience that are likely to be of value to the charity. If there is likely to be support for an applic8nt, initi81 contsct will b8 made with the individual to ascertain both their suitability and their interest in a vacancy. Any new trustee is fom)ally appolnted by the Trustees and given an induction into Allsorts. Allsorts Trust8es meet a minimum of 4 times each year. A1150rts also has a separate Finance Committee which vIewS the financi81 accounts on a monthly basls and meets to monitor finances and risks to the organisation a minimum of 4 times each year.
Allsorts Gloucestershire Trustees. Annual Report fcontinued) Year ended 31 March 2024 Structure. governance and management (continued) Advisors Allsorts works with the following advisers who provide expertise and advlce in particular 8reas: - Davle8 Accountants Provides monthly accounts - Harper Sheldon Independent Examlners - Allsorts is a member of the Federation of Small Businesses who can advise on HR matters. Risk Managemont Isorts maintains a detailed Risk Register which sets out current risks and the controls in Pla to manage them. The Trustee board reviews this register in detail bi-annually. The register is also reviewed by the CEO prior to Ihe Board of Twstees meeting bi-annually or 8arfi8r than this if a new risk is identified. Public 8•nefrt The Twstees confirm that they referred to the Charity Commission's generdl guldance on public benefit when reviewing the Charity's aims and objectives for th8 year. Public benefit has been achieved as per the activities outlined in the Achievements and Performan section of this report. Reserves Policy Allsorts holds a reserve fund to ensure the contlnuatlon of the services that Allsorts provides if its income from grants and support in kind were to fail. Our reserves policy is based on having sufficient resenies to fulfil our closure liabilities and continue delivering our services for three months. These liabilities include stsff redundancy costs and the obligations under our lease for our premises. Therefore. the charity's reserving target was £126.754 for 202312024. Throughout the year, our reserves were met. Reserves of the charrty are held in separate bank accounts. in order lo gain full Financial seices Compensation Scheme protection. Vthen sufficient reserves levels are not met. our FX)licy dictates that the Finance Committee. which usually meets quarterly, begin more frequent meetings to closely monitor our finances and to provide guidance to the CEO and the Board. This process has not needed to be triggered during 2023124. Objectives and acllvltles Allsorts supports families who havea child with additional needs in Gloucestershlre. Support Is given with activities such as youth clubs, parent and carer groups, family trips, inclusive sports. early years groups. music workshops and slbllng groups.
Allsorts Gloucestershire Trustees. Annual Report (¢ontinueil) Year ended 31 March 2024 Achlevements and performance Membershlp Allsorts employs a membership model. so that we have a body of p8opI8 to consult with, in order to define our priorities and the kind of activities we provide. Membership has increased dramatically again this year and for the first time topped 500 members befo renewals. We have actively worked with 419 families, 1068 individuals and have had 7833 attendances at our activities. Activities Famlly work Families activities during 202312024 included the usual mix of fun activities for younger children and emotional support and signposting to all family members. We taIned our important emphasis on the support of all key members of the family. parent carers. grandpants and siblings, in the belief that this creates healthy. stronger families. We delivered 89 toy library Stay and Play sessions and overall had 3898 attendan5 at family activities. We continue to provide outreach Stay and Play sessions and were able to work in Cirencester, Slimbridge and Cheltenham. The play sessions include the fun of our interactive magtc carpet, sensory den and toys, the input of a sports coach and a family worker available to chat to parent carers and give support and infomiation. We hope to continue to widen our reach Into Gloucestershire using this m(MJel of play sessions. Sports programme During 2023124, we ran a wide r8nge of sports clubs and had 2726 attendances. We increased the number of swimming le550ns we delivered due to high demand and our detemiination to get as many disabled children swmming as possible. We had 625 attendances at family swim sessions and swimming lessons. Our footb811 clubs have become increasingly popular and for a while we had to Increase the number of indoor clubs over the winter to meet the capacity of young people wishing to join. Our SEND football teams continue to win in the leagues! Our trampolining sessions remain fully booked at all times. and our Sensory Dance group ha5 also become a popular club. Health and fltness programme Our trading arrn. YUGO. has had a successful year, making Allsorts a donation of £20.000. YuGo's Income has been achleved by offering:_ Personal training to disabled people of all ages. Continuous professional development training to schools, colleges and universlties on Inclusive sport. County school competition events Schcols commission our coaches to provlde Inclusive sports to children and young people.
Allsorts Gloucestershire Trustees. Annual Report (condnued) Year ended 31 March 2024 Short Break work - Young Adult ClubslHoliday clubs Allsorts continued to run holiday clubs for children ages 6-15 so that parents could have some rest from their Garing role or find work easier through the holidays. Unfortunately. we lost the school venue we usually operated in and so these ceased after the Summer holidays. We continue to offer short breaks to Young adults and our teen activities have continued also. We have a direct award from Gloucestershire County CounGiI to provide these short breaks. alongside our family trips. Our trainee programme finished in October 2023 and our 3 trainees were invited up to the Houses of Parliament for a tour from our Stroud M.P. who also presented certificates of achievement. One of the trainees now has an apprenticeship with Stratford Leisure Park in Stroud and his story can be seen in this film. htt '.Ile. c.cdlslm 6alK Parlnerships Allsorts has continued to work in partnership with a range of other organlsatlons. Includlng Gloucestershire County Council, BaM0d Trust, Empire Fighting Chance, The Music Works. Inclusion Gloucestershire, School of Larks. Active Gloucestershire, Westonbirt Arboretum and with a range of local organisations as well as special and mainstream 5chool5. Financial review Overall. there was a small financial deficit of £3,179. Like many other Gharities, our finances suffered a little because of the cost of living crisis which has affected the generosity of our donors and supporters. Some grant funders have not been able to award Allsorts the amount they usually do tEcause they have been overwhelmed with qUests. Our trading arm, YUGO. had a £143.000 tumover in the second year of operating and was able to provide Allsorts with a £20,000 donation. The trustees, annual report was approv8d on .......... trustees by: and signed on behalf of the board of J Waterman Chair of Trustees
Allsorts Gloucestershire Independent Examiner's Report to the Trustees of Allsorts Gloucestershire Year ended 31 March 2024 I r8POrt to the trustees on my examination of the financial statements of Allsorts Gk)ucestershire ('the charity,) for the year ended 31 March 2024. R•sponslblllties and basls of report As the trustees of the charity you are responsible for the preparation of the financlal statements in accordance with the requirements of the Charities Act 2011 (Ihe Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directlons given by the Charity Commission under section 145(5Kb) of the Act. Independent Oxamlnerfs statem•nt Since the charity's gross income exceeded £250,1)00 your examiner must be a member of a body listed in section 145 of the 2011 ACL I confimi that l am qualltled to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW). which Is one of the listed bodies. I have completed my examinatlon. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accountlng records were not kept in respect of the charity as required by section 130 of the the financial statements do not accord with those records. or the financial statements do not comply with the applicable requirements conmIng the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be dr8wn in this report in order to enable a proper understanding of the accounts to be reached. Harper Sheldon Limited Independent Examlner Midway House Stsverton Technology Park Herrick Way. Stsverton Cheltenham. Glos. GL516TQ
Allsorts Gloucestershire Statement of Financial Activities Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestrioted funds Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 280,495 121,162 (149) 1.658 61.704 342,200 121,162 (149) 1.658 369,740 79,861 {149) 569 Totsl Incomo 403.166 61,704 464,871 450.021 Expendfture Expenditure on raising funds.. Costs of raising donations and legacies Expenditu on charitable activities Tolal expenditur• 6,634 461,416 8,160 426.690 9.10 408.883 52,533 415.517 52.533 468,050 434.850 Net (expendlture)Ilncome and net movement In funds (12,351) 9,171 {3,179) 15,171 Reconciliatlon of funds Total funds brought forward Totsl funds carrled forward 162,523 41,114 203,637 188.466 150,172 50,285 200,457 203.637 The statement of financi81 activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Tho notes on pagos 8 to 17 forni part of these financial statements.
Allsorts Gloucestershlre Statement of Financial Position 31 March 2024 2024 2023 Flxed assets Tangible fwed assets 16 55,602 67.693 Current assets Debtors Cash at b8nk and in hand 17 31.080 197.196 13.810 209.987 228,276 223,797 Creditor8: amounts falllng duo withln on• year Net current assets 18 83,420 144,856 87,853 135,944 Totsl assets less current liabilltles 200,458 203,637 Net assets 200,458 203.637 Funds of the charlty Restricted funds Unrestricted funds 50.285 150.172 41.114 162.523 Tolal Gharlty funds 21 200.457 203,637 These finanoal statements We approved by the board of trustees and authorised for issue on , and are signed on behalf of the board by: J Watennan Chair of Trustees The notes on pages 8 to 17 fonn part of these financlal statements.
Allsorts Gloucestershire Notes to the Flnanclal Statements Year ended 31 March 2024 General Information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Unit 9. Brunel Mall, London Road. Stroud. GL5 2BP. ststement of compllance These financi81 ststements have been ppared in compliance with FRS 102. The Financlal Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102>) and the Charities Act 2011. Accountlng pollcles Basis of preparation The financi81 statements have been prepared on the historical cost b8SIS, as modified by the revaluation of certain financial assets and liabiltties and investment properties measured at fair value through income or expenditure. The flnanclal statements are prepared In sterllng, which Is the functional currency of the entlty. Golng concern There are no material uncertalnties about the charity's ablllty to contlnue. Judgement8 and key sourc08 of 8stlmatlon uncertalnty The preparation of the financial statements requires management to m8ke judgements. estimates and assumptions that affect the amounts reported. These estimates and judgements 8re continually reviewed end are based on experience and other factors, including expectstions of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricled funds are available for use at the discretion of the trustees to further any of the charity's purpos8S. Deslgnated funds are unrestricted funds eannarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. and fall into one of two sub<lasses: restricted income funds or endowment funds.
Allsorts Gloucestershlre Notes to the Flnanclal Statements Icontlnued) Year ended 31 March 2024 AccountSng pollcles (wrtlnued) Incoming resources All Incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific pjicies are applied to particular categories of inrne: income from donations or grants is recognised when there is evidence of entitlement to the gift, ceipt is probable and its amount can be measured reliably. legacy income is recognised when re[pt is probable and ents'tiement is established. income from donated goods is measured at the fair value of the goods unless this is Impractical to measure reliably. in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recogni5ed in the accounts when received if the value can be reliably measured. No amounts are Included for the ntributiOn of general volunteers. income from contracts for the supply of servlces is recognised with the delivery of the contracted seNice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and r8tumed if unspent, in which case It may be regarded as restricted. Resources expended Expendlture is recognised on an accruals basis as a Ilability is incurred. Exp8nditure indudes any VAT which cannot be fully recovered. and is classified under headlngs of the statement of financial activities to which it relates- expenditure on raising funds includes the costs of all fundraising activities. events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further tts charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expendtture includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditu categories reflecting the use of the resour. Direct costs attributsble to a single activity are allocated directly to that activity. Shared costs a apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tanglble assets Tangible assets are Initially recorded at cost. and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depCiatIon and subsequent accumulated impairment losses.
Allsorts Gloucestershire Notes to the Flnanclal Statements (¢ontimKd) Year anded 31 March 2024 Accounting pollcles fcontlnu•d) Tanglble assets (¢onlinu•d) An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it VerSe5 a charge for impairment that has previously been recognised as expenditure )Mthin the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses. except to which it offsets any previous valUation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreclation is calculated so as to wrlte off the cost or valuation of an asset, less its residu81 value. over the useful economic life of that asset as folk)ws'. Freehold property Fixtures & fittings Equipment 2% straight line 20% straight line 20¥0 Straight line Impalrnient of flxed assets A review for indicator5 of impaimient is carried out at each reporting date, with the recoverable amount belng estimated where such indicators exist. Where the carying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impaimients are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing. when It Is not posslble to estimate the recoverable amount of an individual asset. an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The ca5h-generating unit is the smallest identifiable group of assets that includes asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impaimient testing of goodwill. the goodwill acquired in a business combination is. from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination. irrespective of ether other assets or liabilities of the charity are assigned to those units. Financial instrumenls A financial asset or a financial liabilty is recognised onty when the charity becomes a paty to the contractual provisions of the instrument Basic financial instruments are initially regnised at the amount receivable or payable including any related transaction costs, Current assets and current liabilities are subsequently m8asured at the cash or other consideration expectsd to be pald or recelved and not discounted. Debt instruments are subs8qU8ntly measured at amortised cosL 10
Allsorts Gloucestershire Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Accounting pollcles (Continued) Flnanclal Instruments (contlnued) Where investments in shares are publicly traded or their fair value can otherwse be measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaiment. Other financial instruments, including derivatives. are initially recognised at fair value. unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset 15 measured at the present value of the fijture payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial activities, with the exception of hedging instruments in designated hedging relationship. Financial assets that are measured at cost or amortised cost a reviewed for objective evidence of impaimient at the end of each reporting date. If there is objective evidence of impairmenc an impairment loss is r8cognised under the appropriate heading in the stalement of financial activities in whlch the initial gain was recognised. For all equity instruments regardless of Signifince, and other financial assets that are indlvldually significant. these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairm8nt are recognised immedlately, to the extent that the reversal does not result in a carrylng amount of Ihe financial asset that exceeds what the carying amount lUk1 have been had the impairment not previously been recognised. Deflned contribullon plans Contributions to defined contribution plans are recognised as an expense in the perlod In which the related service is provided. Prepaid contributions are recognised a5 an asset to the extent that the pTrpayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly wthin 12 months of the end of the reporting date in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donations and legacies Unrestricted Fund5 Restricted Total Funds Funds 2024 Donations Donations Gift aid Legacy Incom8 35.290 2,372 1,144 35.290 2.372 1.144 11
Allsorts Gloucestershire Not•s to the Financial Stataments (contlnued) Year ended 31 March 2024 Donatlons and legacles {¢onllnued) Unrestricted Funds Restricted Totsl Funds Funds 2024 Grants Grants receivable Gloucestershire County Council Bamwood Trust Julia & Hans Hoare Trust Postcode Neighbourhood Henry Smith Charity Peter Harrison Foundation Garfield Weston Anonymous 104.869 68.223 55.027 56,295 161.165 68.223 55.027 5,409 5.409 1,977 4,091 1.977 4.091 Subscriptions Membership fees 7,502 7.502 280,495 61,704 342,200 Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donatlons Gift aid Legacy Income 37,610 775 1.297 37,610 775 1,297 Grants Grants receivable Gloucestershire County Council Bamwood Trust Julia & Han5 Hoare Trust Postcode Neighbourhood Henry Smith Charity Peter Harrison Foundation Garfield Weston Anonymous 90.517 104.722 46,248 31,667 9,167 99,684 104,722 46.248 31.687 10.818 10.000 8.023 10.909 6.000 10.818 10.000 8.023 10,909 6,000 Subscriptions Membership fees 1,987 1,987 349,755 19,985 369.740 Charitable actlvltles Unrestricted Funds Restricted Total Funds Funds 2024 Local fundraising and trust applications Income from clubs and activities 76,491 44,671 76,491 44,671 121,162 121,162 12
Allsorts Gloucestershire Notes to the Financlal Statements (continu•d) Year ended 31 March 2024 Charitable aGtlvlttes (contlnuod) Unrestrict8d Funds Restricted Totsl Funds Funds 2023 Local fundraising and trust applications Income from clubs and activities 31.928 40.433 7,500 39.428 40.433 72.361 7.500 79,861 Other trading activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Subscriptions (149) (149) (149) (149) Inveslment income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,658 1,658 569 569 Costs of raising donations and legacies Unrestricted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 Costs of raising donations and legacres - Grants receivable 6,634 8.160 8,160 13
Allsorts Gloucestershire Notes to the Financial Statements (contlnu•d) Year ended 31 March 2024 Exponditura on charltable actlvltles by fund type Unrestricted Funds Restricted Total Funds Funds 2024 General charitsble activities Toy library Parents, carers, early years 8nd grandparents Youth clubs, including trfps Sports Young adults Family trips Support costs 192,906 13,622 (14,138) 178,769 13.660 61,067 100.995 61,067 107,001 6,006 2.966 37.273 54,753 5,874 57.720 43,145 408,883 52,533 461,416 Unrestricted Funds Restricted Total Funds Funds 2023 General charltsble activities Toy library Parents. carers, early years and grandparents Youth clubs, including trip5 Sports Young adults Family trips Support costs 127,572 10,931 138.502 199 52,201 74,335 (309) 79,130 53,998 52,345 102,431 (309) 79,510 54,012 426.69) 28,095 14 387,128 39,564 10. Expenditure on charitable actlvlties by actlvlty type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 General charitable activiti8S Toy library P8rents, carers. early years and grandparents Youth dubs, including trips Sports Young adults Famlly trlps Govemance costs 178,769 13,660 25,430 204,199 13,660 171.375 54 61.067 107,001 199 52.345 102,431 (309) 79.510 21.139 61,067 107.001 57,720 57.720 17,715 17,715 418.271 43,145 461.418 426,690 14
Allsorts Gloucestershire Notes to the Financial Statements (C¢tInued) Year onded 31 March 2024 11. Analysis of support Costs Analysis of support costs Total 2024 Total 2023 Premises Communications and IT General office Govemance costs 7,774 10.658 6.998 17,717 7.774 10,658 6,998 17.717 19,297 10.933 2,643 21,139 43,147 43,147 54.012 12. Net {expenditurg)Ilncome Net (expenditure)lincome is ststed after Chargin{crediting). 2024 2023 Depreciation of tangible fixed assets 12,091 11.807 13. Independent gxamlnation fees 2024 2023 Fees payable to the independent examiner for. Independent examination of the financial statements 1.320 1,320 14. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries Social security costs Employer contributions to pension plans 308,768 28,575 7,395 281,264 9,748 5.155 344,738 296,167 The aver8ge head count of employees during the year was 45 (2023: 48). No employee received employee benefits of more than £60.000 during the year {2023: Nil). 15. Trustee remuneration and exponse8 No remuneration or other benefits from 8mployment with the charity or 8 related entity were received by the trustees. 15
Allsorts Gloucestershire Notes to the Flnancial Statements (continu) Year ended 31 March 2024 16. Tangiblè fixed assots Freehold Flxtures and propety fittings Equipment Totsl Cost At 1 Aprll 2023 and 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 103,852 675 114,057 43.267 10,385 675 2.422 1,706 46.364 12.091 53,652 675 4,128 58,455 Carrylng amount At 31 March 2024 50,200 5,402 55,602 At 31 March 2023 60.585 7.108 67.693 17. Debtors 2024 2023 Trade debtors Amounts owed by group undertakings Prepayments and accrued income 160 7,543 23.377 1,059 12,751 31.080 13.810 18. Creditors: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred Income Social security and other t8xes 3,101 89.945 10.374 1,048 78,390 8,415 83,420 87,853 19. Deferred income 2024 2023 Amount deferred in y88r 68,625 77.070 20. Penslons and other post retlrement bonefrts Defined contrlbution plans The amount r8cogni88d in income or expenditure as an expense in relat5on to detlned contribution plans was £7,395 (2023: £5,155). 16
Allsorts Gloucestershire Notes to the Financlal Statements (¢ontlnued) Year ended 31 March 2024 21. Analysis of charitable funds Unrestrlct•d funds At 31 March 20 At 1 April 2023 Income Expendrture Unrestricted Fund 162.523 403.166 (415,517) 150.172 At 31 March 20 23 At 1 April 2022 Incorne Expenditure Unrestricted Fund 135,273 422,536 (395,286) 162,523 Restricted funds At 31 March 20 At 1 April 2023 Income Expenditure Restricted Funds 41.114 61,704 (52,533) 50.285 At 31 March 20 23 At 1 April 2022 Income Expendttu Restricted Funds 53,193 27.485 (39,564) 41,114 22. Analysis of net assets between funds Unrestrlded Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current 8ssets Creditors less than 1 year Net assets 55,602 181,554 {83,341) 133.815 55,602 228,277 {83,341) 200,538 66,723 66,723 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 ye8r Net ass•ts 67,693 182,683 (87,853) 162.523 67.693 223.797 (87,853) 203.637 41,114 41.114 17