2023-03-31-accounts

Reference and administrative	Reference and administrative	details ofthe charity,	its trustees	and advisers ....3
Trustees' report				...4-10
Independent auditor's	report			...11-15
Statement offinancial	activities			... 16
Balance sheet				... 17
Notes to the financial	statements			...18-27

advisers	Trustees'	Trustees'	Trustees'	report
Company	registration			number	04622047
Charity registration			number		1158496
Registered		office			Sbarc/Spark
					Maindy Road
					Cardiff
					CF24 4HQ
Trustees					D McCrea. Chair
					R D M Firth. Vice		Chair
					R Edge (resigned		05.09.22)
					RS Marks
					R Billingham
					K E Evans
					N E Lloyd
					E Morgan
					H RWesthead
					C P Moreton
					N Hagendyk	(trustee		mentee, joined 16.02.23)
Secretary					C FSain-Ley-Berry
Bankers					Co-operative	Bank Plc
					PO BOX250
					Skelmersdale
					Lancashire
					WN8 6WT
Independent		Auditors			Bevan Buckland		LLP
					Chartered Accounts
					And Statutory	Auditors
					Ground Floor
					Cardigan House
					Swansea Enterprise			Park
					Swansea
					SA7 9LA

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
					E
Income from:
Donations 8 Legacies		3,500		3,500	3,500
Other Income					1,668
Charitable activities		378,781	85,513	464,294	316,872
Total income		382,281	85,513	467,794	322,040
Expenditure on:
Charitable activities		30,602		30,602	20,308
Other expenditure		279,418	73,868	353,286	266,584
Total expenditure		310,020	73,868	383,888	286,892
Net income/(expenditure)		72,261	11,645	83,906	35,148
before recognised	gains
and losses
Net movement in funds		72,261	11,645	83,906	35,148
Reconciliation offunds:
Total funds brought		81,378		81,378	46,230
forward
Total funds carried		153,639	11,645	165,284	81,378
forward

Balance sheet as at 31 March 2023	Balance sheet as at 31 March 2023	Balance sheet as at 31 March 2023
				2023	2022
			Note	f.	E
Current assets:
Debtors			12	83,377	57,959
Cash at bank and	in hand			187,764	130,709
Total current assets				271,141	188,668
Liabilities:
Creditors: amounts	falling	due within one	13	(105,857)	(102,290)
year
Net current assets orliabilities				165,284	86,378
Total assets less current		liabilities		165,284	86,378
Creditors: Amounts	falling	due after more	14		(5,000)
than one year
Net assets or liabilities				165,284	81,378
The funds ofthe	charity
Unrestricted funds			15	153,639	81,378
Restricted funds			15	11,645
Total funds				165,284	81,378

r Income
			Unrestricted		Restricted
				funds	funds	31 March	2023 31	March 2022
								E
Job Retention
Scheme								1,668
no unfulfilled	conditions			attached	to the above grants received.
me from charitable			activities
							31 March	31 March
					Unrestricted	Restricted	2023	2022
					funds	funds	Total	Total
Training and	consultancy				226,647	30,801	257,448	138,458
Partnership	projects				121,885	4,142	126,027	157,037
Membership					17,957		17,957	11,088
Living Wage	project				10,000	50,570	60,570	10,289
Other operating		income			2,292		2,292
					378,781	85,513	464,294	316,872

ort costs
				31 March
		Training	and	2023	31 March 2022
		consultancy		Total	Total
					E
Premises			6,953	6,953	5,515
General office		11,177		11,177	7,672
Bank charges			168	168	86
Governance	costs		6,000	6,000	6,000
		24,298		24,298	19,273
Other support	costs		6,304	6,304	1,035
		30,602		30,602	20,308

ysis of	expendit	ure by expenditure	type
		Unrestricted	Restricted
		funds	funds	31	March 2023	31 March 2022
Training	and	30,602			30,602	20,308
consultancy
Other		279,418	73,868		353,286	266,584
expenditure
		310,020	73,868		383,888	286,892

paratives for the S	tatement of Fi	nancial Activities
		Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2022	2022
Income from:
Donations 8 Legacies		3,500		3,500
Other Income		1,668		1,668
Charitable activities		248,468	68,404	316,872
Total income		253,636	68,404	322,040
Expenditure on:
Charitable activities		20,308		20,308
Other expenditure		198,180	68,404	266,584
Total expenditure		218,488	68,404	286,892
Net income/(expenditure)		35,148		35,148
before recognised	gains
and losses
Net movement in funds		35,148		35,148
Reconciliation offunds:
Total funds brought		46,230		46,230
forward
Total funds carried		81,378		81,378
forward

ors
		Unrestricted	Restricted	31 March	31 March
		funds	funds	2023	2022
Trade debtors		56,467		56,467	40,151
Prepayments and accrued income		26,910		26,910	17,808
		83,377		83,377	57,959

		Unrestricted	Restricted	31 March	31 March
		funds	funds	2023	2022
					E
Trade creditors		9,672		9,672	6,314
Other taxation
and social		32,476		32,476	28,052
security
Other creditors			23,059	23,059	17,907
Accruals	and	17,695	22,955	40,650	50,017
deferred	income
		59,843	46,014	105,857	102,290

					31	March	2023	31	March	2022
										E
Amount	owed	to	related	parties						5,000

ummary offunds - cu	rrent year
	Balance at	Net	Transfers	Balance at
	31 March	movement	between	31 March
	2022	in funds	funds	2023
General funds	81,378	72,261		153,639
Restricted funds		11,645		11,645
TOTAL FUNDS	81,378	83,906		165,284

Summary offunds —prior	year
	Balance at	Net			Balance at
	31 March	movement in	Transfers		31 March
	2021	funds	between	funds	2022
	F			E	E
General funds	46,230	35,148			81,378
Restricted funds	31 March				31 March
	2022	Income	Expenditure		2023
					E
Great Western Railway		9,438		9,438
Welsh Government Living Wage		26,570	26,570
Moondance Foundation —Living Wage		12,000		7,431	4,569
Moondance Foundation —ECO Training		12,000		4,924	7,076
Co-op Foundation		21,363	21,363
Naturewise
WCVA —National		4,142		4,142
Nature Service
		85,513	73,868		11,645

sis ofn	et asse	ts be	tween	funds	- current year
					Unrestricted	Restricted	Total
					funds	funds	funds 2023
							E
Current	assets				213,482	57,659	271,141
Creditors	due	within	one	year	(59,843)	(57,659)	(117,502)
					153,639		153,639

net assets between funds —prior	year
	Unrestricted	Restricted	funds	Total
	funds		E	funds 2022
Current assets	136,687		51,981	188,668
Creditors due within one year	(50,309)	(51,981)		(102,290)
Creditors due in more than one year	(5,000)			(5,000)
	81,378			81,378