2023-03-31-accounts - Gmdn Agency

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		Page
Report ofthe Trustees	1	to	7
Report ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Statement of Financial Position
Statement ofCash Flows		14
Notes to the Statement ofCash Flows		15
Notes to the Financial Statements	16 to		23
Detailed Statement of Financial Activities	24	to	25

			2023	2022
			Unrestricted	Total
		Notes	funds f	fundsf
INCOME AND ENDOWMENTS	FROM
Donations and legacies			951,466	992,306
Investment income			476	68
Total			951,942	992,374
EXPENDITURE ON
Charitable activities		5
Development and maintenance	ofdatabase		1,517,547	1,171,442
NET INCOME/(EXPENDITURE)			(565,605)	(179,068)
RECONCILIATION OF FUNDS
Total funds brought forward			1,516,904	1,695,972
TOTAL FUNDS CARRIED FORWARD			951,299	1,516,904

		2023	2022
		Unrestricted	Total
		funds	funds
	Notes
FIXEDASSETS
Intangible assets	10	308,743	322,326
Tangible assets	11	11,660	8,044
		320,403	330,370
CURRENT ASSETS
Debtors	12	41,160	19,618
Cash at bank		1,140,027	1,677,412
		1,181,187	1,697,030
CREDITORS
Amounts falling due within one year	13	(550,291)	(510,496)
NET CURRENT ASSETS		630,896	1,186,534
TOTAL ASSETSLESSCURRENT
LIABILITIES		951,299	1,516,904
NET ASSETS		951,299	1,516,904
FUNDS	15
Unrestricted funds		951,299	1,516,904
TOTAL FUNDS		951,299	1,516,904

				2023	2022
			Notes	f	F
Cash flows from operating		activities
Cash generated	from operations			(388,117)	(32,271)
Net cash used in	operating	activities		(388,117)	(32,271)
Cash flows from investing		activities
Purchase of intangible fixed		assets		(138,954)	(193,472)
Purchase oftangible fixed assets				(10,790)	(4,906)
Interest received				476	68
Net cash used in	investing activities			(149,268)	(198,310)
Change in cash	and cash	equivalents
in the reporting	period			(537,385)	(230,581)
Cash and cash	equivalents	at the
beginning ofthe reporting		period		1,677,412	1,907,993
Cash and cash	equivalents	at the end
ofthe reporting	period			1,140,027	1,677,412

RECONCILIATION ACTIVITIES	OF NET EXPE	NDITURE TO NET CASH FLOW F	ROM OPERATING
			2023	2022
			F	F
Net expenditure for	the reporting	period (as per the Statement
ofFinancial Activities)			(565,605)	(179,068)
Adjustments for:
Depreciation charges			158,949	157,848
Loss on disposal offixed assets			762
Interest received			(476)	(68)
(increase)/decrease	in debtors		(21,542)	14,224
Increase/(decrease)	in creditors		39,795	(25,207)
Net cash used in operations			(388,117)	(32,271)

below for the basis	ofapportionment	and the key	analysis ofsupp	ort.
		General	Governance
		Support	function	Basis ofapportionment
		E
Wages Audit fees		152,914	6,655	The duties to which they relate Governance
Accountancy		18,300		The duties to which they relate
	Total	171,214	6,655

Net incom	e/(expenditure) is stat	ed after charging/(cr	editing):
				2023	2022
				F.	F
Auditors'	remuneration			6,655	5,400
Depreciation - owned assets				6,412	5,859
Other operating leases				20,247	14,840
Deficit on disposal offixed assets Intellectual property amortisation Foreign exchange (gains)/losses				762 152,537 (52,562)	151,989 11,042
TRUSTEES' REMUNERATION		AND BENEFITS
				2023	2022
				F	F
Trustees'	salaries			261,600	189,895
Trustees' Trustees'	social security pension contributions	to money purchase	schemes	32,416 12,916	22,544 9,603
				306,932	222,042

STAFF COSTS
	2023	2022
	F	F.
Wages and salaries Social security costs Other pension costs	772,271 88,947 37,556	582,140 64,235 28,937
	898,774	675,312

The average monthly number ofemployees d	uring the year was as follows:
	2023	2022
Management Technical	2 7	1 7
Administration	3	3
	12	11

11.	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS
						Computers
						and
						furniture
	COST
	At 1 April 2022					58,126
	Additions					10,790
	Disposals					(26,152)
	At 31 March 2023					42,764
	DEPRECIATION
	At 1 April 2022					50,082
	Charge for year					6,412
	Eliminated on disposal					(25,390)
	At 31 March 2023					31,104
	NET BOOK VALUE
	At 31 March 2023					11,660
	At 31 March 2022					8,044
12.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023	2022
						f
	Other debtors				4,838	1,081
	Prepayments and accrued income				36,322	18,537
					41,160	19,618
13.	CREDITORS: AMOUNTS FALLING		DUE WITHIN ONE YEAR
					2023 f	2022 f
	Trade creditors				23,346	2,346
	Social security and other taxes				36,635	32,988
	Other creditors				7,890
	Accruals and deferred	income			482,420	475,162
					550,291	510,496
	Included within accruals and deferred		income is the following	deferred	income:	f
	Deferred income at 31	March 2022				454,721
	Released in the year					(454,721)
	Deferred in the year					463,335
	Deferred income at 31	March 2023				463,335

Net mov	ement	in funds, included in the a	bove are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			F	E
Unrestricted		funds
General	fund		951,942	(1,517,547)	(565,605)
TOTAL	FUNDS		951,942	(1,517,547)	(565,605)

Compara	tive	net movement in funds, inc	luded in the above are as follow	s:
			Incoming	Resources	Movement
			resources	expended f	in funds
Unrestricted		funds
General	fund		992,374	(1,171,442)	(179,068)
TOTAL	FUNDS		992,374	(1,171,442)	(179,068)

				2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations				11	21
Subscriptions				951,455	992,285
				951,466	992,306
Investment income
Bank interest				476	68
Total incoming	resources			951,942	992,374
EXPENDITURE
Charitable activities
Trustees' salaries				130,248	94,834
Trustees' social security				16,208	11,272
Trustees' pension		contributions		6,458	4,802
Wages				510,671	392,245
Social security				56,531	41,691
Pensions				24,640	19,334
Rent and rates				20,247	14,840
Database costs				123,837	76,073
Travel and subsistence				61,380	1,808
Insurance				32,481	30,967
Telephone Postage and stationery Computer costs				790 316 95	730 908 262
Sundries				6,435	7,047
Consultancy				157,541	146,299
Bank charges Foreign exchange PAYE interest		(gains) / losses		16,061 (52,262) 19	14,562 11,042
Training costs				20,424	5,148
Subscriptions Recruitment fees				9,770 33,727	7,204 3,350
Marketing				4,350
Amortisation				152,537	151,989
Depreciation				6,412	5,859
Loss on sale oftangible			fixed assets	762
				1,339,678	1,042,266
Support costs
Management Trustees' salaries				130,248	94,833
Carried forward				130,248	94,833