2022-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to 12
Statement ofTrustees'	Responsibilities	13
Independent Examiner's	Report	14
Statement ofFinancial	Activities	15
Balance Sheet		16
Cash Flow Statement		17
Notes to the Financial Statements		18to29

Statement of	F	inancial A	ctivities fo	r the Year En	ded 31 March	2022
						Total
				Unrestricted	Restricted	2022
			Note		R
Income and Endowments		from:
Donations and legacies				7,762	61,750	69,512
Charitable activities				82,368	499,618	581,986
Investment income				52		52
Total income				90,182	561,368	651,550
Expenditure on: Charitable activities			5, 6	~26,199	~504,556	~530,755
Total expenditure				26,199	~504,556	~530,755
Net income Gross transfers between	funds			63,983 ~13,190	56,812 13,190	120,795
Net movement in funds				50,793	70,002	120,795
Reconciliation offunds
Total funds brought forward				196,057	23,187	219,244
Total funds carried forward			17	246,850	93,189	340,039
				Unrestricted	Restricted	Total
				funds	funds	2021
			Note
Income and Endowments		from:
Donations and legacies				4,234	3,098	7,332
Charitable activities				116,769	390,778	507,547
Investment income				50		50
Total Income				121,053	393,876	514,929
Expenditure on: Charitable activities			5,6	~28,121	~395,371	~423,492
Total Expenditure				~28, 121	~395,371	~423,492
Net income/(expenditure) Gross transfers between	funds			92,932 230	(1,495) ~230	91,437
Net movement in funds				93,162	(1,725)	91,437
Reconciliation offunds
Total funds brought forward				102,895	24,912	127,807
Total funds carried forward			17	196,057	23,187	219,244

			Balance Sheet as at 3	1 March 20	22
				Note	2022 R	2021f
Fixed assets
Tangible assets				12	995	4,017
Current assets
Debtors				13	99,455	20,760
Cash at bank	and	in hand		14	249,893	200,634
					349,348	221,394
Creditors: Amounts			falling due within one year	15	10,304	6,167
Net current assets					339,044	215,227
Net assets					340,039	219,244
Funds ofthe	charity:
Restricted					93,189	23,187
Unrestricted	income		funds
Unrestricted					246,850	196,057
Total funds				17	340,039	219,244

Cash Flow	Statement f	or	the Year E	nded 3	1 March 2022
				Note	2022f	2021f
Cash flows from operating	activities
Net cash income					120,795	91,437
Adjustments to cash flows	from non-cash	items
Depreciation					3,022	3,009
Investment income					52	50
					123,765	94,396
Working capital adjustments
Increase in debtors				13	(78,695)	(8,946)
Increase/(decrease) in creditors				15	4,137	7,256
Net cash flows from operating	activities				49,207	78,194
Cash flows from investing	activities
Interest receivable and similar income				4	52	50
Purchase oftangible fixed assets				12		252
Net cash flows from investing	activities				52	202
Net increase in cash and cash equivalents					49,259	77,992
Cash and cash equivalents at 1 April					200,634	122,642
Cash and cash equivalents at 31 March					249,893	200,634
Reconciliation ofnet cash	flow to movement		in net funds
Increase in cash					49,259	77,992
Net funds at 1 April 2021					200,634	122,642
Net funds at 31 March 2022					249,893	200,634

2 Incom	e from donations and legacie	s
		Unrestricted
		funds	Restricted	Total
		General	funds	fundsf
Donations	and legacies;
Donations from individuals		7,762	61,750	69,512
Total for	2022	7,762	61,750	69,512
Total for	2021	4,234	3,098	7,332

								Unrestricted
								funds	Restricted	Total
								General	funds	funds
									f,	F
	Grant income							2,000	331,739	333,739
	Service	level	agreements						166,879	166,879
	Training	and	consultancy			income		67,299	1,000	68,299
	Other charitable			activity		income		769		769
	Use of	premises						12,300		12,300
Total for		2022						82,368	499,618	581,986
Total for		2021						116,769	390,778	507,547
4	Investment		income
									Unrestricted
									funds	Total
									General	funds
Interest receivable				and similar			income;
	Interest	receivable			on bank		deposits		52	52
Total for		2022							52	52
Total for		2021							50	50
5	Expenditure		on		charitable		activities
								Activity	Activity
								undertaken	support	Total
								directly f	costs	expenditure
Provision		of LGBT+			community		resource	23,289	501,602	524,891
Total for		2021						6,469	412,913	419,382

						Premises
						costs
			Information	Staff	Administration	including	Total
		Basis of allocation	technology	costs	costs f	depreciation	funds
Provision	of LGBT+
community	resource	ABCD	17,279	415,400	29,727	39,196	501,602
Total for	2021		22,287	345,601	14,978	30,047	412,9'I3

			Unrestricted
			funds	Restricted	Total
			General f	funds	funds
Independent examiner fees
Examination		ofthe financial statements	4,225		4,225
Marketing	and	publicity	90	1,549	1,639
Total for	2022		4,315	1,549	,5,864
Total for	2021		100	4,010	4,110

7	Net incoming/outgoing	Net incoming/outgoing	resources
Net	incoming	resources for	the year include:
				2022	2021
				R	F.
Depreciation		offixed assets		3,022	3,009

9 Staff costs The aggregate payroll costs were as follows:
	2022	2021
Staff costs during the year were:
Wages and salaries	367,856	307,752
Social security costs	28,582	21,737
Pension costs	16,652	13,709
Other staff costs	1,772	2,353
	414,862	345,551

leaders ows:	hip tea	m) empl
2022		2021
No		No
	13

10Independ	ent examiner's remuneration
		2022	2021
		R
Examination	ofthe financial statements	4,225	3,120
Other fees	to examiners
All other services			779

12Tangible fixed assets
	Furniture and
	equipment	Total
	R	R
Cost
At 1 April 2021	14,013	14,013
At 31 March 2022	14,013	14,013
Depreciation
At 1 April 2021	9,996	9,996
Charge for the year	3,022	3,022
At 31 March 2022	13,018	13,018
Net book value
At 31 March 2022	995	995
At 31 March 2021	4,017	4,017

13Debtors
		2022	2021
Trade debtors		94,333	15,763
Prepayments		1,924	1,924
Other debtors		3,198	3,073
		99,455	20,760
14Cash and cash equivalents
		2022	2021
		K
Cash on hand		266	956
Cash at bank		249,627	199,678
		249,893	200,634
15Creditors: amounts	falling due within one year
		2022	2021
Trade creditors		5,006	3,108
Other taxation and social	security		31
Other creditors		2,298	28
Accruals		3,000	3,000
		10,304	6,167

17Funds
		Balance at				Balance at
		1 April	Incoming	Resources		31 March
		2021	resources	expended	Transfers	2022
Unrestricted funds
General
Unrestricted income fund YAY		55,852 20,205	90,182	(26,199)	(32,985) ~20,205	86,850
		76,057	90,182	(26,199)	(53,190)	86,850
Designated
Reserves		120,000			40,000	160,000
Total unrestricted	funds	196,057	90,182	~26,199	~13,190	246,850
Restricted funds
Prompt Action (DCC)		1,650			(1,650)
Prudence de Villiers Fund		972		(15)		957
Children In Need	Fund	11,656		(12,529)	873
CCG Devon			64,098	(64,146)	48
Kemow TF / CCG			49,800	(50,145)	235	(110)
Open Project		3,376	61,750	(41,320)		23,806
Big Lottery Fund		711	233,506	(233,989)		228
Big Lottery Server	and
Database Depreciation		2,822		(2,822)
Tudor Trust Wellbeing		2,000		(1,931)	(69)
Tudor Trust			33,333	(33,355)	22
Victim Support			20,000	(19,988)	(12)
YAY Interim			9,000	(8,965)	(35)
Devon Community
Foundation			2,250	(2,090)	(160)
Clothworkers			2,650	(810)		1,840
NHS Charities Together
COMF			32,981	(17,463)		15,518
MOJ LGBT IDVA			50,000	(50)		49,950
Norman Family Charitable
Trust			1,000			1,000
LGBTConsortium Helplines			1,000	~14,938	13,938
Total restricted funds		23,187	561,368	~504,556	13,190	93,189
Total funds

Notes to t	he Fina	ncial Statem	ents for th	e Year Ende	d 31 March	2022
		Balance at				Balance at
		1 April	Incoming	Resources		31 March
		2020 R	resources	expended	Transfers f	2021
Unrestricted funds
General
Unrestricted income fund YAY		46,852 21,043	121,053	(27,283) ~838	(84,770)	55,852 20,205
		67,895	121,053	(28,121)	(84,770)	76,057
Designated
Reserves		35;000			85,000	120,000
Total unrestricted	funds	102,895	121,053	~28,121	230	196,057
Restricted
Prompt Action (DCC)			3,050	(1,400)		1,650
Prudence de Villiers Fund		972				972
Children In Need	Fund	4,588	39,358	(32,290)		11,656
CCG Devon			64,120	(64,104)	(16)
Kernow TF / CCG			49,800	(49,800)
Open Project		22,487	3,098	(22,209)		3,376
Devon OPCC 19/20			20,000	(19,788)	(212)
Big Lottery Fund		(8,681)	172,817	(163,425)		711
Big Lottery Server	and
Database Depreciation		5,546		(2,723)	(1)	2,822
Tudor Trust Wellbeing			2,000			2,000
Tudor Trust Tech Tudor Trust			6,300 33,333	(6,299) ~33,333	(1)
Total restricted funds		24,912	393,876	~395,371	~230	23,187
Total funds		127,807	514,929	~423,492		219,244

					Total funds
		Unrestricted	funds	Restricted	at 31 March
		General	Designated	funds	2022
		R	R
Tangible	fixed assets	734		261	995
Current	assets	96,420	160,000	92,928	349,348
Current	liabilities				10,304
Total net assets		86,850	160,000	93,189	340,039
					Total funds
		Unrestricted	funds	Restricted	at 31 March
		General	Designated	funds	2021
			R	R
Tangible	fixed assets	893		3,124	4,017
Current	assets	81,331	120,000	20,063	221,394
Current	liabilities	6,167			6,167
Total net assets		76,057	120,000	23,187	219,244