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2022-03-31-accounts

Pages
Trustees' annual
report (incorporating
the
director's report) 1 to 3
independent
examiner's
report
to the trustees
Statement of financial activities (including income and
expenditure
account)
Statement of financial position
Notes to the financial statements 7to 14
The following
pages
do not form part ofthe financial statements
Detailed statement
of
financial activities 16to 17
Notes to the detailed statement offinancial activities 18

Registered charity name name LION FARM ACTION CENTRE (SANDWELL) LIMITED LION FARM ACTION CENTRE (SANDWELL) LIMITED
Charity registration number 1161104
Company registration number 03026631
Principal office and registered The Vicarage
office Shelsley Avenue
Oldbury
West Midlands
B691BG
The trustees
Mr CJ Sale
Cllr J R Chidley
Mr BS Underhill
Miss C E Johnson
Company secretary Miss C EJohnston
Independent examiner Mr A A BGrainger BSc(Hons), A.R.C.S., F.C.A.
Griffiths
&Pegg Limited Chartered
Accountants
3 Hagley Court South
Waterfront
East
Level Street
Brierley
Hill
West Midlands
DY5 1XE

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 6 6 E
Income and endowments
Donations
and legacies
4 76,115 59,537 135,652 153,568
Other trading
activities
5 386 875 1,261 777
Investment
income
6 15 16 24
Other income 7 39,000 39,000 34,984
Total income 76,516 99,412 175,928 189,353
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 8 4,368 18,006 22,374 16,218
Expenditure
on charitable
activities 9,10 70,465 83,038 153,503 151,202
Total expenditure 74,833 101,044 175,877 167,420
Net income and net movement in funds 1,683 (1,632) 51 21,933
Reconciliation
offunds
Total funds
brought
forward
25,450 28,134 53,584 31,651
'Total funds carried forward 27,133 26,502 53,635 53,584

2022 2021
Note 8
Fixed assets
Tangible fixed assets 16 2,806 3,508
Current assets
Debtors 17 1,600 957
Cash at bank and in hand 54,984 59,632
56,584 60,589
Creditors: amounts falling due within one year 18 (5,755) (10,513)
Net current assets 50,829 50,076
Total assets less current liabilities 53,635 53,584
Net assets 53,635 53,584
Funds ofthe charity
Restricted funds 26,502 28,134
Unrestricted
funds
27,133 25,450
Total charity funds 20 53,635 53,584

value, over the useful economic life of that asset as
follows:
Fixtures and fittings 20'/0 reducing balance
Equipment 20'/o reducing balance
Defined contribution plans

Unrestricted Restricted Total Funds
Funds Funds 2022
8 8 5
Grants
Sandwell MBC 75,800 75,800
BBCChildren in Need 40,492 40,492
Big Local
Playscheme 14,085 14,085
Other 315 4,960 5,275
76,115 59,537 135,652

Donations an d legacies
(conrruuur0
Unrestricted Restricted Total Funds
Funds Funds 2021
6 F 5
Grants
Sandwell MBC 81,401 81,401
BBCChildren In Need 45,466 45,466
Big Local 7,624 7,624
Playscheme 5,758 5,758
Other 3,083 10,236 13,319
84,484 69,084 153,568
Unrestricted Restricted Total Funds
Funds Funds 2022
8 6 f.
Fundraising events 386 875 1,261
Unrestricted Restricted Total Funds
Funds Funds 2021
r F 6
Fundraising events 777 777
6. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
8 6 6
Bank interest receivable 15 15 24 24
7. Other income
Restricted Total Funds Restricted Total Funds
Funds 2022 Funds 2021
F 5
Big Local Development Coordinator
costs 39,000 39,000 34,984 34,984
8. Costs of raising donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2022
5 6
Costs of raising donations and legacies - Fundraising 4,368 18,006 22,374

8. Costs of ra ising donations and lega c ies
/continued)
Unrestricted Restricted Total Funds
Funds Funds 2021
8 F
Costs of raising donations and legacies - Fundraising 204 16,014 16,218
9. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
f E
Community Activities 69,763 83,038 152,801
Support costs 702 702
70,465 83,038 153,503
Unrestricted Restricted Total Funds
Funds Funds 2021
E 6
Community Activities 73,136 77,128 150,264
Support costs 938 938
74,074 77,128 151,202
10. Expenditure on charitable activities by activity type
10. Expenditure on charitable
activities
by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2022 2021
E 8 E
Community Activities 152,801 702 153,503 151,202
11. Analysis ofsupport costs
Community
activities Total 2022 Total 2021
E
Support costs 702 702 938
12. Net income
Net income is stated after charging/(crediting):
2022 2021
E E
Depreciation of tangible fixed assets 702 878

Staff cos ts
The total staff costs and employee benefits for the reporting period are analysed
as
follows:
2022 2021
8 6
Wages and salaries 118,408 111,820
Social security costs 3,304 3,981
Employer contributions to pension plans 6,261 6,113
127,973 121,914
full-time equivalent
empl
oyees
during
the year is ana

lysed as follows;
2022 2021
No. No.
Number ofadministrative staff 4 4

Fixtures and
fittings
f
Equipment
E
Total
6
Cost
At 1st April 2021 and 31st March 2022 4,874 15,907 20,781
Depreciation
At 1st April 2021 4,640 12,633 17273
Charge for the year 47 655 702
At 31st March 2022 4,687 13,288 17,975
Carrying amount
At 31st March 2022 187 2,619 2,806
At 31st March 2021 234 3,274 3,508

17. Debtors Year ended 31stMarch 202 2
2022 2021
f. 6
Prepayments and accrued income 1,600 957
18. Creditors: amounts falling due within one year
2022 2021
6
Accruals and deferred income 2,600 7,678
Social security and other taxes 2,299 1,986
Other creditors 856 849
5,755 10,513

At At
1st April 2021
f
Income Expenditure 31st March
6
2022
General funds 25,450 76,516 (74,833) 27,133
At
1st April 2020 Income Expenditure At 31st March 2021
E E E 6
General funds 14,443 85,285 (74,278) 25,450
Restricted funds
At At
1st April 2021
9
Income
f
Expenditure
6
31st March
6
2022
Restricted funds 28,134 99,412 (101,044) 26,502
At
1st April 2020 Income Expenditure At 31st March 2021
E
Restricted funds 17,208 104,068 (93,142) 28,134

Analysis
of net as
sets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
f 8
Tangible fixed assets 1,569 1,237 2,806
Current assets 31,319 25,265 56,584
Creditors less than 1 year (5,755) (5,755)
Net assets 27,133 26,502 53,635
Unrestricted Restricted Total Funds
Funds Funds 2021
6 F F
Tangible fixed assets 1,962 1,546 3,508
Current assets 34,001 26,588 60,589
Creditors less than 1 year (10,513) (10,513)
Net assets 25,450 28,134 53,584

2022 2021
5 F
Income and endowments
Donations
and legacies
Sandwell
MBC
75,800 81,401
BBCChildren in Need 40,492 45,466
Big Local 7,624
Playscheme 14,085 5,758
Other 5,275 13,319
135,652 153,568
Other trading activities
Fundraising
events
1,261 777
Investment
income
Bank interest receivable 15 24
Other Income
Big Local Development Coordinator costs 39,000 34,964
Total Income 175,928 189,353

2022
8
2021f
Expenditure
Costs of raising donations and legacies
Rent 6,123 2,562
Fundraising -other establishment expenses 16,251 13,656
22,374 16,218
Expenditure on charitable activities
Wages and salaries 118,408 111,820
Employer's NIC 3,304 3,981
Pension costs 6,261 6,113
Rent 8,387 8,590
Rates and water 416 432
Light and heat 2,507 1,140
Repairs and maintenance 1,866 1,146
Insurance 2,571 1,533
Other establishment 2,701 2,201
Legal and professional fees 3,251 5,874
Telephone 1,550 1,117
Other office costs 1,579 3,294
Depreciation 702 878
Management fees 3,083
153,503 151,202
Total expenditure 175,877 167,420
Net income 51 21,933

Year ended 31st March 202 2
2022 2021
8 E
Costs ofraising donations and legacies
Costs of raising donations and legacies - Fundralslng
Fundralsing - hall hire 6,123 2,562
Fundraising -other establishment expenses 16,251 13,656
22,374 16,218
Costs of raising donations and legacies 22,374 16,218
Expenditure on charitable activities
Community Activities
Acti vities undertaken directiy
Wages and salaries 118,408 111,820
Employer's NIC 3,304 3,981
Pension costs 6,261 6,113
Rent 8,387 8,590
Rates &water 416 432
Light &heat 2,507 1,140
Repairs
& maintenance
1,866 1,146
Insurance 2,571 1,533
Other establishment 2,701 2,201
Legal and professional fees 3,251 5,814
Telephone 1,550 1,117
Other office costs 1,579 3,294
Management fees 3,083
152,801 150,264
Support costs
Accountancy fees 60
Depreciation 702 878
702 938
Expenditure on charitable activities 153,503 151,202