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||||Unrestricted|Restricted|Total|Unrestricted|Restdicted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds|2022|funds|funds|2021|
|||Notes|E|E|E|E|E|E|
|Income from:|||||||||
|Donations|||1,167|16,959|18,126|9,187||9,187|
|Chaditable
activities||3|305,959|72,668|378,627|296,401|126,418|422,819|
|Other trading activities||4||||3,945||3,945|
|Investments
—bank interest|||292||292||||
|Total income|||307,418|89,627|397,045|309,544|126,418|435,962|
|Expenditure
on:|||||||||
|Charitable
activities||5|309,533|82,330|391,863|174,779|169,206|343,985|
||||309,533|~30|391,863|174,779|169,206|343,985|
|Net income/(expenditure)|||(2,115)|7,297|5,182|134,765|(42,788)|91,977|
|Transfers between|funds|14|1,523|(1,523)||25,242|(25,242)||
|Net movement
in|funds||(592)|5,774|5,182|160,007|(68,030)|91,977|
|Total funds brought forward|||226,577|40,430|267,007|66,570|108,460|175,030|
|2
ff
d|df|A|l26686|48284|272 288|226577|48426|267667|
|Element Society||||||
|---|---|---|---|---|---|
|Balance Sheet||||||
|As at31December||2022||||
|||||Total|Tots I|
||||Notes|2022|2021|
|||||E|E|
|Fixed assets||||||
|Tangible assets|||8|3,931|5,241|
|Investments|||9|100||
|||||4,031|5,241|
|Current assets||||||
|Debtors|||10|104,379|46,869|
|Cash at bank and in||hand||182,174|238,591|
|Tolal current assets||||286,553|285,460|
|Creditors: amounts||falling due within one year|11|(16,832)|(20,256)|
|Net current assets||||269,721|265,204|
|Total asseis less current liabilities||||273,752|270,445|
|Creditors: amounts|falling due after more than one year||12|(1,563)|(3,438)|
|Total net assets||||~27 leS|267007|
|Represented
by:||||||
|Funds ofthe Chadrty||||||
|General funds||||225,985|226,577|
|Designated
funds||||||
|Total unrestdcted|income funds||13|225,985|226,577|
|Restdcted income|funds||14|46,204|40,430|
||||15|272,189|267,007|
||Accaunfing polides||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||General||||||||||
|Bement Sooety isa chantable
company
in the Umted Nrddom
limited by guarantee
In the event that the *arity iswound
up, the gab(fly in respect efthe
guarantee
is limited to Elfi per member
ofthe chariity. The address of the iradumed
offim is given in the charity infonnagon
on FNN 1ofthese finandal
stammontn
The financial statements
have been prepared
m accordanm
with the Statement ofRecommended
Freebee: AocountiaG
and Repordng
by ChariTies prepanng
their acmunls
in auwrdanm
the Finandal
Reperdrd
Standard
applicable
in the UK and Republic of ireland
(FRS102)(second edition), the Finandal
lieporting
fin
anda|||||||||||
||Standard applicable
in the United
Iongdom and Repubhe
of Ireland (FRS102)and with the Charities Act|2011. Ihe finandal statements||have taken||||advantage|||
||ofthe exemption toprepare aStatement ofCash Rows.||||||||||
||Element Sooety meets the definition ofa public benefit enmy under FRs 102. The finandal smiamanm|are prepared|under the histonml|mst convernion.||||||The|
||sunements
are presented
in sterling which isthe fundion el co men cy ofIhe charity and are rounded tothe nearest E.||||||||||
||Ginnlp nccaullfirlg||||||||||
||The charity istaldng ewmpdon
ofthe requirement
to prepare gnmp accounts on the basis that the group issmall and||isnot an efigible group.||||||||
|c|Irulnrw||||||||||
||Inmme
is recognised
when the charity has entitlement
to the funds, any performanoe
mndifions
attached to Ihe||item(s) of income have||||been||met.|It is|
||probable that the income will be recehed md the amount can be measured
reliably.||||||||||
||Inmme from government
and laker grants, whether
'capital' grmts or 'revenue'
grants,
is recognised|when the charity has entnlement||||to|the|funds,||any|
||perfarmance
mndibons
attached toIhe grants have been met, it is prabable Ihat the inmme
will be received and the amount can be measured||||||reliably and is||||
||net deferred.||||||||||
||Cash donations
are recognised
on receipt Ifiher donations are remgnised
ance the charby has been notified ofthe||donarion,
unhss performance||||||mndltions||
||require deferral ofthe amount. Income tax remverable
in relagon to dcuatums
received under Gilt Aid|or deeds ofcavenant
is recognised at|||||the|ume ofthe|||
||donation.||||||||||
||Oaanled selwcas elld feufifies||||||||||
||Oonated professional
services and donmed facilities are remgnised
as inmme
when the chariity has cantrol over the||item, any omditions||assedated||||with|Ihe|
||danated item have been met. the receipt ofeumomic benefit from the use by the charity ofthe item is|probable and|that emnomic
benefit|||om be|||measured||
||reliably. In accordance with the Challfies SORP (FRS102), general valunteer time is not recognised.||||||||||
||On receipt, donated
professional
senaces and donated
fadlnies are remgnised
an the basis ofthe value ofthe gift to the charity which 5 the amount|||||||||the|
||*arity would have been willing to pay to ebtain services or faolities of equivalent
economic benefit on the open||market; a correspondimg||||amount
is then||||
||remgmsed
in expend'nure
in the period afrecept.||||||||||
|e|GGendfium
and RmcmmmhN
VAT||||||||||
||Orpendrmre
isrempdsed
once there is a legal or construdive
obligation to mate a payment toa third party, it is probable that setdement||||will be required|||||and|
||the amount ofthe oblipnion
can be measured
reliably.||||||||||
||AR expenditure
is accounted for on an acuuals basis, induding
irrecoverable
VAT, and has been listed|under headings that aggregate||afi|the||mats||related to||
||drm adnrdv.||||||||||
||Orrect costs, indudrng
directly attnhutable
satanas, are alkuated
an an actual bam to the key strategic areas af acrnaty. Overheads|||md||other||satanas||are|
||allocated between expense headings on the basis efthe time spent.||||||||||
||Govemanc»
mats are those in mnnedien
with the management
ofthe chariity,
organisaRonal
admrnistrauon
and||mmpliance
with|Ihe mnstituiional||||||and|
||tatutory requirements.||||||||||
||Where cmm cannot be directly attributed
they have been allocated to adndties
on abasis mnsistent
with the use ofthe resources.||||||||||
||Tany'ble Fwed «wale||||||||||
||Individual
fixed assets msgng ES00or more are capitafised atcast and are depredated
over their esgmated
useful emnomic lives on astraight|||||Rne basis as|||||
||Fbaures, fntings &equipment
2IW sualght
Rna||||||||||
||Computers
33.3%straight gne||||||||||
||The gain or loss arising on the disposal of an asset is determined
as the difference
between the sale|pnueeds
and the carrying
value|||ofdw asset, and is||||||
||reragnised
in net income/(mpenditure)
forthe year.||||||||||
||Investmenls||||||||||
||Investment
in asubsidiary
company isRSMatcast less auumulated
impairment
losses.||||||||||
||Oebbus||||||||||
||Trade and other debtms are remgnised
atthe setdement
amount due afier any trade dismunt
offered.|Frepayments|are valued atthe|«nount|||prepaid net of||||
||my trade dismunts
due.||||||||||
||Cash and cash equivdnnls||||||||||
||Cash and cash equivalents
mmprise
cash on hand and call daponbs
and othor short-tenn
highly
INuid investments||that are readily mmertlble|||||to a known|||
||wnount ofcash and are sub)cato
an insignificant
rbk ofcharqp
in value.||||||||||
##
||bcunle fll¹l dcnbcblc|cclllu|es||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||Unesutdad|Resuiriwd|Total|Unrestricted|Restricted|Total|
||||||||||||Funds|Fumh|2022|Funds|Funds|2021|
||||||||||||E|E|E|E|f|E|
||Contraris and fees||||||Natienal|Cldzens Sendca|||nc,yn||224,772||||
||Gmtrads
and fees||||||Other contracts||||81,187||||||
||Amdd Garke||||||Fun day|||||1,00D|LIEN||||
||BBCChildren
in Need||||||Ufe Hedl||||||10BOO||9,958|9.958|
||Coop Community
Fund||||||Blue Dat|-|MH Workshops|||2,895|2/NS||||
||South Yorkshire
Poliny and Crime|||Commissioner|||Estrual|||||9,005|9POS||9,005|9/EN|
||Sheflield
Cily Coundl||||||Corid Memmial|||Fmd||1,988|L988||||
||SheNdd
City Coundl||||||VCSrecovery fund||||||IOAIOO||||
||Slfpten Charimble
Feundetion||||||Shpton room|||||2,545|2ACS||||
||Sodal Enterprise
Exchange||||||Make Dough|||||4,999|4+99||||
||Sodal Invesunent
Business||||||Make Dough|||||15,329|15329||14,671|14,671|
||Tramlines Trust||||||Tramlines||Parly|||LOXI|1/RN||||
||lhe Hedley Foundeuon||||||Outdoor|days||||3,408|3,408||||
||lhe Natienal lettery Cemmunity|||Fund|||Jubilee fun||day|||9,999|Sdpp||||
||Oepariment
for Digital. Culture, Media and Sport||||||Core costs|||||||M.ny||IJC727|
||Aviva (Crowdfunder)||||||Fmeronmental|||work|||||4,800|4+00|
||Bettys and Taylnrs Fwnily|Fuml (administered||||by|||||||||||
||Two Ridings Cammunity|Foundadon)|||||Grays olde||||||||4,0RI|4/NO|
||Coup Foundation||||||Core costs||||||||9,955|9.955|
||SheNrid
City «oundl||||||Dragon S|Deh 2021|||||||LTJS|1.775|
||lhe Julia and Hans Reusing Trust||||||Youth Centre Remvery Fund||||||||27,618|27.618|
||MRG Cammmrlty
Fund||||||life Hack||||||||1,800|LNN|
||Aviva Community
Fund||||||Ufe Heck|||||||||L992|
||South Yorkshire tgolente|lieduction|||Unit||Gelvenlse|Yuluh|||||||5,809|SANS|
||South Yorkshire Policy md Crime|||Commissioner|||Gangs Researdl||||||||9/NS|9/NS|
||South Ymkshire's
Community||Foundation||||Red Ught|2|||||||4,400|4,GN|
||Sail Assedetmn||||||Ceok6share||||||||150|150|
||Groundworks
South Yorhhire||||||Teem Podcast||||||||1,000|VNO|
||||||||Ghnmuhby||Chord Respolue||||||||
||SheRield Gty Coundl||||||Grant - rmnd 2||||||||4,900|4.900|
||||||||Community||Cavid Response||||||||
||Sheflield Gty Coundl||||||6rant - round 3||||||||14,700|14.700|
|4|lmame fnm other trading actbdies||||||||||Unreslrided|~ided|Tabd|Unrestricted|Restncted|Total|
||||||||||||Fmlds|lands||Funds|Funds|2021|
||||||||||||E|f|E|f|f|E|
||teuing and hcensing mardements|||||||||||||2/GB|||
||Other trading inmme|||||||||||||1.117||1.117|
|||||||||||||||~35||3945|
|5|ExpendBlne lm clmrtmMC arihdties||||||||||||||||
||||||||||||Unreslrided|ludthted|Trial|Unrestrided|Restridad|Total|
||||||||||||Funds|tbmds|1022|Funds|Funds|2021|
||||||||||||E|E|E|E|E|E|
||Direr adbcty costs||||||||||38,543|7,543|46,086|SL827|11,152|22+79|
||SMGsalary mats||||||||||226,19S|53,956|280,151|14L281|143,119|787rioo|
||Other staff oats||||||||||10/I73|2,923|13,796|3,943|1,198|5,141|
||Accomodetien||||||||||7.999||11,940|ISn)|143|(429)|
||Professional fees||||||||||4A37|10,677|15,114|370|500|870|
||communications 6IT||||||||||||781|1,256||1.156|
||Insurance||||||||||1,376||LCSS|216||2/NS|
||Markehng
Ik publiuly||||||||||||1,118|3,248||6,116|
||Depreaatian||||||||||1,310||1,310|1,310||L310|
||Gmnts/donaOons
out to|ether|orgsnisations||||||||2,036||2,0M||||
||Bank charges||||||||||L278||1,278|654||654|
||Admmistration||||||||||12,68S|||7,791|7,251|15,042|
||Ihdcpclldcht
lcumuwuoh||||||||||1,740||1,7N|555|1,155|1,710|
||||||||||||SOLN3|BLSSO|39LBM|~174779|169206|343 985|
##
|Tarbihle Fwed ass|ets|||
|---|---|---|---|
|||Flsblnn,||
|||limngs and||
|||equipment|Terai|
|||E|E|
|CastelVaIUUNIUI||||
|Asat1January 2022||||
|Addrifons||||
|Oisposals||||
|Asat31December|2072|||
|Deplodathnl||||
|Asat1January 2022||||
|Charge this period||||
|Oisposals
Asmgtbomub|r2022|~1|112HZ|
|Net fiook Value||||
|Aset31Dace alber 2022||||
|Asat31Oeusmher|2021|||
##
|11|Cmdtasw
ammans faging|due wnhin one year|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2012|2021|
||||||||||E|E|
||Trade creditors||||||||788|588|
||Amuals||||||||6/8P|7,532|
||Other »editors||||||||4APS|5,655|
||Other loans||||||||L875|1,875|
|12|Iheditam
amounts gaging|due alter move than ewe year|||||||||
||||||||||1022|2021|
||||||||||E|E|
||Other loans||||||||1063|3,438|
||Other loans we repayable|asfagows:|||||||||
||ttgdun one ymr||||||||L875|12PS|
||Between one totwo years||||||||L5fD|1205|
||Between two tofive yean|||||||||L563|
||Over five ymrs||||||||||
||Other leans are unsecured|and have a niPA rate ofinterest.|||||||||
|13|Unnnuicted
funds||||||||||
||There were no designated|funds during the year - unrestricted||funds are also general funds.|||||||
||||||gnwgbt|||||Corned|
||||||fbrwanl|Inceme|fspendgme||Tmnsfers|jonwml|
||||||E|E||E|E|E|
||Designated fimds||||||||||
||0CBActiviily pmgmnvm||||12,441|205,097|(gg552J||(12?AS?f||
||Deportment for Digital, Ddtrue, Medio and Dun» Care||mats|||28727||(18727(|||
||Total dssignaled fimds||||1?,441|2218?4|(108,?78J||(227,087(||
||densmifimdr||||SS,120|Bfr720|(66501(||153,223|2?EST/|
||||||75,011|533360|~05||~IIV,?45|2?EST/|
||lhe trushms
ring jenced the HCS Ammly programme||because the octivm'es spanned dg(creat||finanimf|years. The mntract||ended|in Dn»mber 2021so the||
||fimd bala w» wos troat(orred togeneral firmD.||||||||||
##
##