| Trustees g Officers | ||
|---|---|---|
| Trustees' Report |
4-5 | |
| Report ofthe Independent | Examiner | 6 |
| Statement ofFinancial Activities |
7 | |
| Balance Sheet | ||
| Notes to the Accounts | 9-13 | |
| Shop Trading Profit 5 Loss | Account | 14 |
| Trustees | Ms A Albus | (Appointed 31January 2022) | (Appointed 31January 2022) | ||
|---|---|---|---|---|---|
| Ms M Bradbury | (Appointed 10June 2021) |
||||
| Mrs LFrancis | (Resigned | 1June 2021) | |||
| Mr P Gately | (Resigned | 31January 2022) | |||
| Mr TGreaves | (Resigned | 1May 2021) | |||
| Mrs TLowen | |||||
| Ms V Nuttall | (Appointed | 26August 2021) | |||
| Mrs J Ottewell | (Resigned | 13September 2021) | |||
| Mrs J Tweedy | (Director and Chair ofTrustees) | ||||
| Mrs SWood | |||||
| Accountants | 360Accounting | Limited | |||
| 123Saltergate | |||||
| Chesterfield | |||||
| Derbyshire | |||||
| S40 1NH | |||||
| Bankers | National Westminster | Bank pfc | |||
| 5 Market Place | |||||
| Chesterfield | |||||
| 540 1TW | |||||
| Solicitors | BRM Solicitors | ||||
| Gray Court | |||||
| 99Saltergate | |||||
| Chesterfield | |||||
| S40 1LD | |||||
| Registered | Office | 121Saltergate | |||
| Chesterfield | |||||
| Derbyshire | |||||
| S40 1NH |
| I report on the financial statements ofthe Charity for the year ended 31March 2022, which are set out |
I report on the financial statements ofthe Charity for the year ended 31March 2022, which are set out |
I report on the financial statements ofthe Charity for the year ended 31March 2022, which are set out |
on pages 8to 13. | on pages 8to 13. | on pages 8to 13. | on pages 8to 13. | |||
|---|---|---|---|---|---|---|---|---|---|
| Respective responsibilities ofthe trustees and the examiner |
|||||||||
| The Trustees ofthe Charity are responsible for the preparation ofthe financial statements. section 144(2)ofthe Charities Act 2011(the 2011Act) and that, although an independent |
They consider examination is |
that an audit not required, |
is not required for this period under they have elected to request one. |
||||||
| It is my responsibility to: |
|||||||||
| i) examine the financial statements under section 145ofthe 2011Act; |
|||||||||
| ii) to follow the procedures laid down in the General Directions given by the Charity Commission |
under | section 145(5)(b) | ofthe 2011Act; | and | |||||
| iii) to state whether any particular matters have come to my attention. |
|||||||||
| Basis ofindependent examiner's statement |
|||||||||
| My examination was carried out in accordance with General Directions given by the Charity Commission. |
An examination | includes a review ofthe accounting | |||||||
| records kept by the Charity, and a comparison ofthe accounts presented with those records. It also includes consideration |
ofany unusual | items or disclosures | |||||||
| in the accounts, and seeking explanations from the trustees concerning any such matters. |
The procedures | undertaken | do | not provide | all the evidence that | ||||
| would be required in an audit and consequently no opinion is given asto whether the accounts present |
a | "true and fair | view", and the | report is limited to those | |||||
| matters set out in the statement below. |
|||||||||
| Independent examiner's statement |
|||||||||
| In the course of my examination, no matter has come to my attention: |
|||||||||
| i) which gives me reasonable cause to believe that, in any material respect, the requirements: |
|||||||||
| - to keep proper accounting records in accordance with section 130ofthe 2011Act; and |
|||||||||
| - to prepare accounts which accord with the accounting records and comply with |
the accounting | requirements | ofthe 2011Act; | ||||||
| have not been met; or | |||||||||
| ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding |
ofthe | accounts to be | reached. | ||||||
| Mr M rtin wai 123SaItergate |
|||||||||
| 360Ac nting Limited Chesterfield |
|||||||||
| Derbyshire | |||||||||
| 1August 2022 540 1NH |
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Note | Funds | Funds | 2022 | 2021 | ||
| E | f | f | E | |||
| Income | ||||||
| Donations | and gifts | 4,051 | 4,051 | 6,764 | ||
| Grants | 8,000 | 8,000 | ||||
| Other trading activities | ||||||
| Fundraising | 1,667 | 1,667 | 27,535 | |||
| Total income | 13,718 | 13,718 | 34,299 | |||
| Expenditure | ||||||
| Fundraising | costs | 2,758 | 2,758 | 1,481 | ||
| Charitable | expenditure | |||||
| Charitable | activities | |||||
| Direct costs | 15,448 | 15,448 | 12,095 | |||
| Support costs | 418 | 418 | 6,916 | |||
| Management | and admin costs | 8,729 | 8,729 | 5,422 | ||
| 24,595 | 24,595 | 24,433 | ||||
| Total expenditure | 27,353 | 27,353 | 25,914 | |||
| Net (expenditure)/income | (13,635) | (13,635) | 8,385 | |||
| Net (expenditure)/income | ||||||
| Before other recognised | gains/(losses) | (13,635) | (13,635) | 8,385 | ||
| Net movement in funds |
(13,635) | (13,635) | 8,385 | |||
| Total funds | brought forward at 1April 2021 | 222,417 | 222,417 | 214,032 | ||
| Total funds | carried forward at 31March 2022 | 208,782 | 208,782 | 222,417 |
| 1.Accounting Policies |
|||||
|---|---|---|---|---|---|
| BasisofAccounting | |||||
| These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement |
ofRecommended Practice |
||||
| (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard |
applicable | in the UK and Republic of | |||
| Ireland (FRS102),the Charities Act 2011and UK Generally Accepted Accounting Practice as it applies from 1January 2019. |
|||||
| The Charity constitutes a public benefit entity as defined by FRS102.The Charity operated under SORP (FRS no transitional adjustments. |
102) in the | current year, and there were | |||
| The financial statements are prepared on a going concern basis, and are presented in Sterling, which isthe functional |
currency of | the Charity. | |||
| Monetary amounts in these financial statements are rounded tothe nearest E. |
|||||
| The financial statements have been prepared under the historical cost convention with items recognised at |
cost or transaction value unless |
||||
| otherwise stated, modified to include certain items at fair value. | |||||
| The significant accounting policies applied in the preparation ofthese financialstatements are set out below. These policies have |
been consistently | ||||
| applied to all years presented unless otherwise stated. |
|||||
| Fund accounting | |||||
| Unrestricted charitable funds are available for use at the discretion ofthe Trustees in the furtherance ofthe |
general objectives of | the Charity. | |||
| Restricted funds are subject to restrictions on expenditure imposed by the donor orthe Trustees, or through |
the terms | of an appeal. | |||
| Income | |||||
| Donations and legacies are accounted for when receivable except when donors specify that donations and grants given |
to the Charity must | be used | |||
| in future accounting periods or when specified conditions are met, in which case the income is not included |
in incoming | resources | until those | ||
| periods or until the conditions have been met. Other income is accounted for on an accruals basis as far as it is prudent |
to do so. | ||||
| Donated goods | |||||
| The value ofgoods donated for sale in the Charity's shop is recognised as income only when sold. |
|||||
| Expenditure | |||||
| Expenditure is accounted for on an accruals basis and includes Value Added Tax (VAT) where applicable. |
|||||
| Taxation | |||||
| The Charity is registered with the Charity Commissioners under the provisions ofthe Charities Act 1960.In accordance |
with the provisions of sSOS of | ||||
| the Income and Corporation Taxes Act 1988,the Charity is generally exempt from Income and/or Corporation |
Tax on any surplus ofincome | over | |||
| expenditure. | |||||
| Overheads | |||||
| Premises overheads are aggregated and allocated to the various functional activities ofthe Charity on a basis determined by the Trustees. Any costs |
|||||
| which cannot be aggregated and specifically identified to a functional activity ofthe Charity are included in management |
and adminstration | costs. | |||
| Depreciation | |||||
| Depreciation is provided on tangible fixed assets at rates calculated to write offtheir cost less estimated residual value |
over their | expected | useful | ||
| lives using the straight line method and the following annual rates: |
|||||
| Freehold Property 2%Straight Line basis |
|||||
| Shop equipment 20%Straight Line basis |
|||||
| Office equipment 25%Straight Line basis |
| 2.Premises Overheads | Unrestricted | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| Funds | |||||||
| f | |||||||
| Insurance | 994 | 994 | 930 | ||||
| Rates | 891 | 891 | 910 | ||||
| Repairs and | renewals | 4,710 | 4,710 | 2,748 | |||
| Water | 296 | 296 | 217 | ||||
| Light and heat | 4,356 | 4,356 | 3,397 | ||||
| Telephone | 196 | 196 | 110 | ||||
| Cleaning | 158 | 158 | 493 | ||||
| Depreciation | 3,373 | 3,373 | 3,213 | ||||
| 14,974 | 14,974 | 12,018 | |||||
| Allocated to: | |||||||
| Direct Charitable Expenses Fundra ising 5Publicity |
[80o/] [10/o] |
11,980 1,497 |
9,614 1,202 |
||||
| Management | &Administration | [10/o] | 1,497 | 1,202 | |||
| 14,974 | 12,018 | ||||||
| 3.Staff Costs | 2022 | 2021 | |||||
| E | 6 | ||||||
| Shop wages | and | salaries | 21,747 | 19,864 | |||
| Clea ning wa | ge | s and salaries | 1,341 | 1,186 | |||
| Employer's | pension costs | 465 | |||||
| 23,553 | 21,050 |
| 4.Fundraising Costs |
2022 | 2021 | |||
|---|---|---|---|---|---|
| E | E | ||||
| Advertising and publicity |
1,261 | 194 | |||
| Direct fun dra ising | costs | 85 | |||
| Share of premises | overheads | (Note 2) | 1,497 | 1,202 | |
| 2,758 | 1,481 | ||||
| 5.Direct Charitable Expenditure |
2022 | 2021 | |||
| E | 6 | ||||
| Vodafone Listener | Service | 975 | 1,570 | ||
| Volunteer Training |
8 Support | Costs | 536 | 45 | |
| Volunteer Travel Expenses |
1,938 | 866 | |||
| Share of premises | overheads | (Note 2) | 11,979 | 9,614 | |
| Rounding | 20 | ||||
| 15,448 | 12,095 | ||||
| 6.Support Costs | 2022 | 2021 | |||
| f | E | ||||
| Contribution to General |
Office | 418 | 6,916 | ||
| 418 | 6,916 | ||||
| 7.Management &Administration |
Costs | 2022 | 2021 | ||
| E | E | ||||
| Wages and salaries (Note 3) | 1,341 | 1,186 | |||
| Share of premises | overheads | (Note 2) | 1,497 | 1,202 | |
| Computer running |
costs | 189 | |||
| Subscriptions | 525 | 365 | |||
| Legal and professional fees |
2,096 | ||||
| Accountancy | 662 | 550 | |||
| Postage, printing, | and stationery | 1,570 | 982 | ||
| AGM/Branch meeting costs |
604 | ||||
| Refreshments | 165 | 309 | |||
| Sundry expenses | 55 | ||||
| Gifts | 436 | ||||
| Depreciation | 269 | 148 | |||
| 8,729 | 5,422 |
| 8.Tangible | Fixed Assets | Shop | Office | Office | Total | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| equipment f |
premises f |
equipment f |
|||||||||
| Cost | |||||||||||
| At 1April 2021 | 8,195 | 160,653 | 592 | 169,440 | |||||||
| Additions in the year |
1,239 | 8,000 | 1,074 | 10,313 | |||||||
| Disposals in the year |
|||||||||||
| At31March 2022 | 9,434 | 168,653 | 1,666 | 179,753 | |||||||
| Depreciation | |||||||||||
| At 1April 2021 | 5,044 | 12,963 | 499 | 18,506 | |||||||
| Charge for the year | 1,548 | 3,373 | 269 | 5,190 | |||||||
| Eliminated on disposal |
|||||||||||
| At 31March 2022 | 6,592 | 16,336 | 768 | 23,696 | |||||||
| hlet Book Value | |||||||||||
| At 31March 2022 | 2,842 | 152,317 | 898 | 156,057 | |||||||
| At 31March 2021 | 3,151 | 147,690 | 93 | 150,934 | |||||||
| The title ofthe freehold | premises | is held by the Samaritans | as custodian | Trustee. The Charity | is subject to a Trust Deed in respect ofthese | premises. | |||||
| 9.Debtors | Shop | Branch | 2022 | 2021 | |||||||
| f | f | f | f | ||||||||
| Trade Debtors | 90 | 90 | |||||||||
| Prepayments | 1,083 | 1,257 | 2,340 | 253 | |||||||
| Other debtors | 11,944 | ||||||||||
| Rounding | 28 | ||||||||||
| 1,173 | 1,257 | 2,430 | 12,225 | ||||||||
| 10.Cash at Bank lk on Hand | Shop | Branch | 2022 | 2021 | |||||||
| f | f | f | f | ||||||||
| Cash at Bank | 24,342 | 31,011 | 55,353 | 69,387 | |||||||
| Cash on Hand | 25 | ||||||||||
| E | 24,342 | f | 31,011 | f | 55,353 | f | 69,412 |
| 11.Creditors | Shop | Branch | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| f | 6 | 6 | |||||||
| Trade Creditors | 1,486 | 1,082 | 2,568 | 162 | |||||
| Wages payable | 1,242 | ||||||||
| Accruals | 1,015 | 1,015 | 7,429 | ||||||
| VAT | 598 | 598 | 996 | ||||||
| PAYE | 877 | 877 | 325 | ||||||
| 2,961 | 2,097 | 5,058 | 10,154 | ||||||
| 12.Analysis of Net Assets Between Funds | Tangible | Net | 2022 | 2021 | |||||
| Fixed | Current | ||||||||
| Assets | Assets | ||||||||
| f | 6 | ||||||||
| Unrestricted | Funds | 153,215 | 30,171 | 183,386 | 166,751 | ||||
| Shop Funds | 2,842 | 22,554 | 25,396 | 55,666 | |||||
| 6 | 156,057 | 6 | 52,725 | 6 | 208,782 | 6 | 222,417 |
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Income | ||||||||
| Sales | 42,098 | 29,254 | ||||||
| Gift Aid | 3,106 | |||||||
| Grants | 3,210 | 28,715 | ||||||
| 45,308 | 61,075 | |||||||
| Expenditure | ||||||||
| Purchases | 1,857 | 32 | ||||||
| Wages and Salaries | 21,747 | 19,864 | ||||||
| Employer's pension costs |
465 | |||||||
| Rent, Rates, and Water | 13,736 | 9,040 | ||||||
| Light &Heat | 917 | 523 | ||||||
| Repairs | 753 | |||||||
| Covid-19 expenses | 841 | |||||||
| Travel Expenses | 403 | |||||||
| Accountancy | 385 | 398 | ||||||
| Printing &Stationery |
181 | 130 | ||||||
| Telephone | 508 | 502 | ||||||
| Subsistence & |
Refreshments | 42 | 46 | |||||
| Card terminal | charges | 647 | 525 | |||||
| Sundries | 452 | |||||||
| Depreciation | 1,548 | 1,639 | ||||||
| (43,641) | (33,540) | |||||||
| Profit ForThe | Year | 1,667 | 27,535 | |||||
| Balance Sheet | asat31March 2022 | |||||||
| 2022 | 2021 | |||||||
| Fixed Assets | 2,842 | 3,151 | ||||||
| Current Assets | ||||||||
| Cash at Bank | 24,342 | 53,810 | ||||||
| Cash on Hand | 25 | |||||||
| Trade debtors | 90 | |||||||
| Prepayments | 1,083 | |||||||
| Other debtors | 1,444 | |||||||
| Rounding | 14 | |||||||
| 25,515 | 55,293 | |||||||
| Current Liabilities |
||||||||
| Trade Creditors | 1,486 | 162 | ||||||
| Wages payable | 1,242 | |||||||
| Accruals | 53 | |||||||
| VAT | 598 | 996 | ||||||
| FAYE | 877 | 325 | ||||||
| 2,961 | 2,778 | |||||||
| Net Current Assets | 22,554 | 52,515 | ||||||
| Total Net Assets/(Liabilities) | 25,396 | 55,666 | ||||||
| Represented | By: | |||||||
| Brought Forward | 55,666 | 54,780 | ||||||
| Profit ForThe | Year | 1,667 | 27,535 | |||||
| Branch Payment for Shop Transactions | 408 | 1,152 | ||||||
| Branch income | received | by Shop | 1,068 | 1,100 | ||||
| Shop Payment | for Branch | Transactions | 406 | 1,497 | ||||
| Shop income | received | by | Branch | 18 | ||||
| Transfer from | Shop to | Branch | 30,000 | 25,000 | ||||
| VAT refunds received |
by | Branch | 3,007 | 2,386 | ||||
| 25,396 | 55,666 |