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2022-03-31-accounts

Restricted Unrestricted 2022 2021
funds funds Total Total
Notes f E E f
INCOME
Charitable
activities
48,495 200,843 249,338 185,791
Trading subsidiary
- Blackbird Cafe
73,502 73,502 74,135
Investment
income
TOTAL INCOME 48,495 274,345 322,840 259,930
EXPENDITURE
Charitable
activities
48,495 199,052 247,547 195,128
Trading subsidiary
- Blackbird Cafe
68,035 68,035 63,525
TOTAL EXPENDITURE 48,495 267,087 315,582 258,653
NET INCOME FOR THE YEAR 7,258 7,258 1,277
TRANSFERS BETWEEN FUNDS 12
NET MOVEMENT
IN FUNDS
7,258 7,258 1,277
Funds at1April 2021 18 918,722 918,722 917,445
FUNDS AT31MARCH 2022 12 925,980 925,980 918,722

Restricted Unrestricted 2021
funds funds Total
Notes E E E
INCOME
Charitable
activities
20,055 165,736 185,791
Trading subsidiary
- Blackbird Cafe
74,135 74,135
Investment
income
TOTAL INCOME 20,055 239,875 259,930
EXPENDITURE
Charitable
activities
20,055 175,073 195,128
Trading subsidiary - Blackbird Cafe 63,525 63,525
TOTAL EXPENDITURE 20,055 238,598 258,653
NET INCOME FOR THE YEAR 1.277 1,277
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS 1,277 1,277
Funds at 1April 2020 917,445 917,445
FUNDS AT31MARCH 2021 12 918,722 918,722

CONSOLIDATED BALANCE SHEET AS AT 31MARCH 20 22
Group Charity
2022 2021 2022 2021
Notes f f f f
FIXEDASSETS
Intangible
fixed
assets 1,200 1,600 1,200 1,600
Tangible fixed assets 792,390 826,542 792,390 826,542
Investments 100 100
793,590 828,142 793,690 828,242
CURRENT ASSETS
Other debtors 10 27,963 16,754 29,517 20,660
Cash at bank and in hand 156,145 152,217 148,380 144,129
184,108 168,971 177,897 164,789
CREDITORS: amounts falling
due within one year (51,718) (78,391) (44,979) (74,999)
NET CURRENT ASSETS 132,390 90,580 132,918 89,790
NET ASSETS 13 925,980 918,722 926,608 918,032
FUNDS
Restricted funds 12
Unrestricted
funds
General funds 12 146,549 110,333 147,177 109,643
Designated funds 12 779,431 808,389 779,431 808,389
TOTAL FUNDS 925,980 918,722 926,608 918,032

Restricted Unrestricted 2022 2021
funds funds Total Total
E
Wages and salaries (see note 5) 28,446 86,881 115,327 99,449
Activity and project expenses 9,596 936 10,532 1,474
Light and heat 1,765 6,049 7,814 7,382
Rates and water 3,637 3,637 1,357
Office supplies, printing and postage 52 6,717 6,769 5,276
Training 1,785 1,785 583
Licenses and subscriptions 577 2,161 2,738 3,630
Telephone 1,942 1,942 1,874
Insurance 2,649 2,649 2,779
Cleaning supplies 2,268 2,268 2,836
Project printing, copying and design 95
Maintenance
and equipment
7,212 21,454 28,666 16,328
Legal and professional fees 750 2,556 3,306 410
Accountancy 2,746 2,746 2,579
Travel expenses 87 87 53
Bookkeeping and payroll costs 7,441 7,441 5,970
Bad debt provision 1,721 1,721 347
Bank charges 97 455 552 155
Fundraising 3,032 3,032
Entertaining 103 103
Depreciation 44,032 44,032 42,151
Amortisation 400 400 400
Total costofcharitable activities 48,495 199,052 247,547 195,128

Employed staff costs for the charity (single entity) were as follows: 2022
f
2021f
Salaries and wages 111,249 95,569
Social security costs 2,220 1,573
Pension 1,858 2,307
115,327 99,449

2022f 2021
f
Turnover 73,502 74,135
Cost ofsales (15,877) (8,448)
Administrative expenses (52,326) (54,909)
Management charge from parent charity (6,785) (10,805)
Taxation 168 (168)
Net loss profit after tax (1,318) (195)

INTANGIBLE FIXEDASSETS - CHARITY AND
GROUP
Websitef
COST
At 1April 2021and 31March 2022 2,000
AMORTISATION
At 1April 2021 400
Charge forthe year 400
At 1April 2021and 31March 2022 800
NET BOOK VALUE
At 1April 2021and 31March 2022 1,200
At 1April 2021 1,600

8 TANGIBLE FIXEDASSETS - CHARITY AND GR OUP
Land and IT Furniture
and
buildings
f
equipment
f
equipment
f
Totalf
COST
At 1April 2021 950,344 11,853 119,278 1,081,475
Additions 9,880 9,880
Disposals (3,599) (3,599)
At 31March 2022 950,344 11,853 125,559 1,087,756
DEPRECIATION
At 1April 2021 155,009 5,079 94,845 254,933
Charge for the year 28,958 1,694 13,380 44,032
Disposals (3,599) (3,599)
At 31March 2022 183,967 6,773 104,626 295,366
NET BOOK VALUE
At 31March 2022 766,377 5,080 20,933 792,390
At 1April 2021 795,335 6,774 24,433 826,542
9 FIXEDASSET INVESTMENTS Group Charity
2022 2021 2022 2021
f f
Investment
in subsidiary
undertaking 100 100

TES TO THE ACC
OUNTS F OR THE YEAR ENDED 31MARCH 202 ENDED 31MARCH 202 2 (continued)
DEBTORS Group Charity
2022
f
2021f 2022
f
2021
f
Trade debtors 13,220 8,092 12,193 8,092
Prepayments
and accrued income
14,575 6,798 14,080 6,668
Other debtors 168 1,864 3,244 5,900
27,963 16,754 29,517 20,660
CREDITORS: amounts falling due within one year
Group Charity
2022 2021 2022 2021
f f f f
Trade creditors 6,486 12,052 4,408 11,873
Other taxation and social security 3,124 1,663 2.233 1,542
Other creditors 12,665 11,361 9,997 9,479
Deferred income 29,443 53,315 28,341 52,105
51,718 78,391 44,979 74,999
MOVEMENT
IN FUNDS - GROUP AND CHARITY
At
At 1April 31March
2021
f
Income
f
Expenditure
f
Transfers
f
2022
f
RESTRICTED FUNDS
Cycles4AII 19,475 (19,475)
Sensory4AII 8,905 (8,905)
One4AII 13,533 (13,533)
HCC Playscheme 6,582 (6,582)
48,495 (48,495)
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Property capital fund 795,335 (28,958) 766,377
Facility reserves 3,054 3,054
Volunteer
led youth activity
10,000 10,000
808,389 (28,958) 779,431
GENERALFUNDS 109,643 200,843 (170,094) 6,785 147,177
TOTAL CHARITY FUNDS 918,032 249,338 (247,547) 6,785 926,608
Blackbird Cafe (EYCT) Ltd 690 73,502 (68,035) (6,785) (628)
TOTAL GROUP FUNDS 918,722 322,840 (315,582) 925,980

Restricted Designated Unrestricted 2022Total
2022 GROUP funds funds funds funds
E f
Intangible
fixed assets
1,200 1,200
Tangible fixed assets 766,377 26,013 792,390
Current assets 13,054 171,054 184,108
Current
liabilities
(51,718) (51,718)
NET ASSETS 779,431 146,549 925,980
Restricted Designated Unrestricted 2022Total
2022 CHARITY funds funds funds funds
E f
Intangible
fixed assets
1,200 1,200
Tangible fixed assets 766,377 26,113 792,490
Current assets 13,054 164,843 177,897
Current
liabilities
(44,979) (44,979)
NET ASSETS 779,431 147,177 926,608
Restricted Designated Unrestricted 2021Total
2021GROUP funds funds funds funds
f f
Intangible
fixed assets
1,600 1,600
Tangible fixed assets 795,335 31,207 826,542
Current assets 13,054 155,917 168,971
Current
liabilities
(78,391) (78,391)
NET ASSETS 808,389 110,333 918,722
Restricted Designated Unrestricted 2021Total
2021CHARITY funds funds funds funds
E E
Intangible
fixed assets
1,600 1,600
Tangible fixed assets 795,335 31,307 826,642
Current assets 13,054 151,735 164,789
Current
liabilities
(74,999) (74,999)
NET ASSETS 808,389 109,643 918,032

The charity has total commitments under non- 2022 2021
cancellabie operating leases as follows: E E
Within 1year 864 806
Within 1-2years 720 792
Within 2-5years 1,440 396
3,024 1,994

Below are
company:
s ummarised
results for Eastleigh Youth and Com
munity
Trust excluding
income from th
e subsidiary
2022 2021
E
Income
Charitable activities 249,338 185,791
Investment income 4
Management charge to subsidiary 6,785 10,805
256,123 196,600
Expenditure
Charitable activities 247,547 195,128
Surplus for the year 8,576 1,472

PRIOR YEAR MOVEMENT IN FU NDS - GROUP AND CHARIlY
At
At 1April 31March
2020 Income Expenditure Transfers 2021
E E E E E
RESTRICTED FUNDS
Cycles4AII 14,985 (14,985)
Sensory4AII 3,241 (3,241)
One4AII 1,829 (1,829)
20,055 (20,055)
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Property capital fund 824,268 (28,933) 795,335
HCC Day Services fund 4,500 (4,500)
Facility reserves 3,054 3,054
Volunteer
led youth activity
10,000 10,000
841,822 (33,433) 808,389
GENERAL FUNDS 74,738 165,740 (141,640) 10,805 109,643
TOTAL CHARITY FUNDS 916,560 185,795 (195,128) 10,805 918,032
Blackbird Cafe (EYCT) Ltd 885 74,135 (63,525) (10,805) 690
TOTAL GROUP FUNDS 917,445 259,930 (258,653) 918,722