2022-03-31-accounts

			Pages
Trustees'	annual report		1 to 5
Independent examiner's report to the trustees
Statement	of financial	activities
Statement	of financial	position
Notes to	the financial	statements	9to 17

Registered	charity	name	North Devon Display Gymnastics	North Devon Display Gymnastics	Club
Charity registration		number	1158811
Principal office			Unit 9a
			Caddsdown industrial	Estate
			Bideford
			Devon
			EX393DX
			United Kingdom
The trustees			Claire Fowler
			Beverley Dore
			Jayne Poole Joy Payne Robert Golland		(Resigned 17 November (Resigned 17 November	2021) 2021)
			Victoria White
			Sarah Lewis		(Resigned 17 November	2021)
			Claire Chamberlain
			Leila Eastman
Accountants			Westcotts
			Chartered Accountants
			47 Boutport Street
			Barnstaple
			Devon
			EX31 1SQ

Year ended 31 March	202	2
					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	2	2	2
Income and endowments Donations and legacies Charitable activities			4 5	21,824 80,146		21,824 80,146	94,755 17,953
Other trading activities Investment income			6 7	354 3		354 3
Total income				102,327		102,327	112,708
Expenditure Expenditure on charitable	activities		8,9	(86,110)	(2,022)	(88,132)	(88,482)
Total expenditure				86,110	2,022	88,132	88,482
Net income and net movement		in	funds	16,217	(2,022)	14,195	24,226
Reconciliation offunds Total funds brought forward				45,470	' 2,068	47,538	23,312
Total funds carried forward				61,687	46	61,733	47,538

			2022	2021
		Note	2
Fixed assets
Tangible fixed assets		15	594	2,546
Current assets
Stocks Debtors Cash at bank and in	hand	16 17	2,556 2,434 58,229	2,059 6,189 39,892
			63,219	48,140
Creditors: amounts	falling due within one year	18	2,080	3,148
Net current assets			61,139	44,992
Total assets less current liabilities			61,733	47,538
Net assets			61,733	47,538
Funds ofthe charity
Restricted funds			46	2,068
Unrestricted funds			61,687	45,470
Total charity funds		21	61,733	47,538

Donations	and le	gacies
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2022
						2
Donations
Donations			230			230
Grants
Government	grant	income	21,594			21,594
			21,824			21,824
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2021
Donations
Donations			9,300	158		9,458
Grants
Government	grant	income	84,797	500		85,297
			94,097	658		94,755

Charitable	activities
		Unrestncted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
			2
Fees		67,716	67,716	17,854	17,854
Kit/Badges		1,814	1,814	99	99
Disneyland	trip	1,350	1,350
Alton Towers trip		3,887	3,887
Gymfusion		2,599	2,599
Holiday Club		2,780	2,780
		e0,14e	80,146	17,953	17,953

					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
						2
	Fundraising		events		134	134
	Gym hire				220	220
					354	354
7.	Investment		income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
						2		2
	Bank interest		receivable		3	3
8.	Expenditure		on charitable	activities	by fund type
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2022
								2
	Charitable	activities				83,288	2,022	85,310
	Support costs					2,822		2,822
						86,110	2,022	88,132
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2021
						2
	Charitable	activities				81,645	4,275	85,920
	Support costs					2,562		2,562
						84,207	4,275	88,482
9.	Expenditure		on charitable	activities	by activity type
					Activities
					undertaken		Total funds	Total fund
					directly	Support costs	2022	2021
							2
	Charitable	activities			85,310	2,822	88,132	88,482

10.	Analysis of	support c	os	ts
								Charitable
								activities	Total 2022	Total 2021
	Independent	examination		fees				1,650	1,650	1,530
	Payroll fees							1,156	1,156	660
	Legal and professional		fees							372
	Bank charges							16	16
								2,822	2,822	2,562
11.	Net income
	Net income is stated after			charging/(crediting):
									2022	2021
									2
	Depreciation	of tangible	fixed assets						2,395	3,827
12.	Independent	examination			fees
									2022	2021
	Fees payable	to the independent				examiner for:
	Independent	examination		of	the	financial	statements		1,650	1,530

Staff cos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2022	2021
				6
Wages and salaries				43,871	50,407
Employer	contributions	to pension	plans	179	151
				44,050	50,558

			Fixtures and	Fixtures and
				fittings
				E
	Cost At 1 April 2021 Additions			24,436 443
	At 31 March 2022			24,879
	Depreciation At 1 April 2021 Charge for the year			21,890 2,395
	At 31 March 2022			24,285
	Carrying amount At 31 March 2022			594
	At 31 March 2021			2,546
16.	Stocks
			2022	2021
			E
	Stock		2,556	2,059
17.	Debtors
			2022	2021
			E	F
	Prepayments and accrued income Other debtors		2,434	2,593 3,596
			2,434	6,189
18.	Creditors: amounts	falling due within one year
			2022	2021
			E
	Accruals and deferred income		1,841	3,148
	Social security and other taxes		239
			2,080	3,148

20.	Government	grants
	The amounts	recognised	in the financial statements		for government	grants are as follows:
						2022	2021
						2
	Recognised	in income from donations		and legacies:
	Government	grants income				21,594	85,297
21.	Analysis of	charitable	funds
	Unrestricted	funds

Unrestricted funds
				At
	At			31 March
	1 April 2021	Income	Expenditure	2022
				2
General funds	45,470	102,327	(86,110)	61,687
				At
	At			31 March
	1 April 2020	Income	Expenditure	2021
		2
General funds	17,627	112,050	(84,207)	45,470
Restricted funds
				At
	At			31 March
	1 April 2021	Income	Expenditure	2022
Restricted fixed assets	2,022		(2,022)
SWAGA
Bideford Town Council	46			46
TDC Covid grant
	2,068		(2,022)	46
				At
	At			31 March
	1 April 2020	Income	Expenditure	2021
			2
Restricted fixed assets	5,543		(3,521)	2,022
SWAGA		158	(158)
Bideford Town Council TDC Covid grant	142	500	(96) (500)	46
	5,685	658	(4,275)	2,068

Analysis of net as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
Tangible fixed assets Current assets		594 63,173	46	594 63,219
Creditors less than	1 year	(2,080)		(2,080)
Net assets		61,687	46	61,733
		Unrestricted	Restricted	Total Funds
		Funds	Funds f	2021
Tangible fixed assets Current assets		524 48,094	2,022 46	2,546 48,140
Creditors less than	1 year	(3,148)		(3,148)
Net assets		45,470	2,068	47,538