|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|