2023-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details	Reference and Administrative Details
Trustees' Report			2 to 15
Statement ofTrustees'		Responsibilities
Independent Examiner's		Report	17
Statement of Financial		Activities	18
Balance Sheet
Cash Flow Statement			20
Notes to the Financial	Statements		21 to 34

Statemen	t of		Financial A	ctivities fo	r the Year En	ded 31 March	2023
							Total
				Note	Unrestricted f	Restricted f	2023 f
Income and Endowments			from:
Donations and legacies					47,632		47,632
Charitable activities					64,570	560,119	624,689
Investment income					1,256		1,256
Total income					113,458	560,119	673,577
Expenditure on:
Raising funds Charitable activities				6, 7	(1,670) ~139,573)	(555,441)	(1,670) (695,014)
Total expenditure					(141343)	~(555,441	(696,684)
Net (expenditure)/income					(27,785)	4,678	(23,107)
Gross transfers between		funds			23,275	(23,275)
Net movement in funds					(4,510)	(18,597)	(23,107)
Reconciliation of	funds
Total funds brought	forward				246,850	93,189	340,039
Total funds carried	forward			18	242,340	74,592	316,932
					Unrestricted	Restricted	Total
				Note	funds f	fundsf	2022
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				6, 7	(26,199)	(504,556	(530,755)
Total Expenditure					(26,199)	(504,556	(530,755)
Net income					63,983	56,812	120,795
Gross transfers between			funds		(13,190)	13,190
Net movement in funds					50,793	70,002	120,795
Reconciliation of	funds
Total funds brought	forward				196,057	23,187	219,244
Total funds carried	forward			18	246,850	93,189	340,039

			Balance Sheet as at 3	1 March	2023
					2023	2022
				Note
Fixed assets
Tangible assets				13	703	995
Current assets
Debtors				14	44,407	99,455
Cash at bank	and	in hand		15	279,464	249,893
Creditors: Amounts			falling due within one year	16	323,871 ~(7,642	349,348 110,304)
Net current assets					316,229	339,044
Net assets					316,932	340,039
Funds ofthe	charity:
Restricted					74,592	93,189
Unrestricted	income		funds
Unrestricted					242,340	246,850
Total funds				18	316,932	340,039

Cash Flow		Statement f	or	the Year E	nded 31	March 2023
						2023	2022
					Note	8	6
Cash flows from operating	activities
Net cash (expenditure)/income						(23,107)	120,795
Adjustments to cash flows	from non-cash		items
Depreciation						292	3,022
Investment income						(1,256)	(52)
						(24,071)	123,765
Working capital adjustments
Decrease/(increase) in debtors					14	55,048	(78,695)
(Decrease)/increase in creditors					16	(2,662)	4,137
Net cash flows from operating		activities				28,315	49,207
Cash flows from investing	activities
Interest receivable and similar		income				1,256	52
Net increase in cash and cash		equivalents				29,571	49,259
Cash and cash equivalents at		1 April				249,893	200,634
Cash and cash equivalents at		31 March				279,464	249,893
Reconciliation of net cash	flow to movement			in net funds
Increase in cash						29,571	49,259
Net funds at 1 April 2022						249,893	200,634
Net funds at 31 March 2023						279,464	249,893

2 Income	from donations and legacie	s
		Unrestricted
		funds	Restricted	Total
		General 6	fundsf	funds 6
Donations	and legacies;
Donations	from individuals	47,632		47,632
Total for 2023		47,632		47,632
Total for 2022		7,762	61,750	69,512

								Unrestricted
								funds	Restricted	Total
								General	funds	funds
								E	E	E
	Grant income								379,842	379,842
	Service	level	agreements						180,277	180,277
	Training	and	consultancy			income		52,020		52,020
	Other charitable			activity income				450		450
	Use of	premises						12,100		12,100
Total for		2023						64,570	560,119	624,689
Total for		2022						82,368	499,618	581,986
4	Investment		income
									Unrestricted
									funds	Total
									General	funds
									E
interest receivable				and similar income;
	Interest	receivable			on bank deposits				1,256	1,256
Total for		2023							1,256	1,256
Total for		2022							52	52
5	Expenditure		on		raising	funds
a)	Costs	ofgenerating donations					and legacies

a) Co	sts	ofgenera	ting dona	tions	and legacies
							Total
						Direct costs	costs
						E	E
Costs	of	generating	donations	and	legacies	1,670	1,670
Total	for	2023				1,670	1,670

6 Expen	diture on charitable	activities
			Activity	Activity
			undertaken	sUpport	Total
			directly E	costs	expenditure f
Prov(eton	of LGBT+ community	resource	21,737	666,036	687,773
Total for	2022		23,289	501,602	524,891

						Premises
						costs
			Information	Staff	Administration	including	Total
		Basis of	technology	costs	costs	depreciation	funds
		allocation	E	E	E	E	E
Provision	of LGBT+
community	resource	ABCD	30,183	532,181	52,756	50,916	666,036
Total for	2022		17,279	415,400	29,727	39,196	501,602

					Unrestricted
					funds	Restricted	Total
					General	funds	funds
						E	E
Independent		examiner fees
Examination			ofthe financial	statements	4,099		4,099
Marketing	and		publicity		599	2,543	3,142
Total for	2023				4,698	2,543	7,241
Total for	2022				4,315	1,549	5,864

8 Net incoming/outg	8 Net incoming/outg	oing resou	rces
Net (outgoing)/incoming		resources	for the year include:
				2023		2022
				6		6
Depreciation	offixed	assets			292	3,022

		2023	2022
			6
Staff costs during	the year were:
Wages and salaries		463,956	367,656
Social security costs		37,831	28,582
Pension costs		21,755	16,652
Other staff costs		8,639	1,772
		532,181	414,862

2023	2022
F	8
4,099	4,225

13Tangible fixed assets
	Furniture and
	equipment f	Total
Cost
At 1 April 2022	14,013	14,013
At 31 March 2023	14,013	14,013
Depreciation
At 1 April 2022	13,018	13,018
Charge for the year	292	292
At 31 March 2023	13,310	13,310
Net book value
At 31 March 2023	703	703
At 31 March 2022	995	995

14 Debtors
		2023	2022
		6	6
Trade debtors		39,410	94,333
Prepaym ants		1,924	1,924
Other debtors		3,073	3,198
		44,407	99,455
15Cash and cash equivalents
		2023	2022
			6
Cash on hand		1,311	266
Cash at bank		278,153	249,627
		279,464	249,893
16Creditors: amounts	falling due within one year
		2023 f	2022
Trade creditors		4,614	5,006
Other creditors		28	2,298
Accruals		3,000	3,000
		7,642	10,304

18 Funds
			Balance at				Balance at
			1 April	Incoming	Resources		31 Ilarch
			2022	resources	expended	Transfers	2023
			E	E	E		E
Unrestricted funds
General
Unrestricted income fund			86,850	77,150	(80,687)	(531)	82,782
Designated
Reserves			160,000				160,000
Open Project				36,308	(60,556)	23,806	(442)
			160,000	36,308	(60,556)	23,806	159,558
Total unrestricted		funds	246,850	113,458	(141,243)	23,275	242,340
Restricted funds
Prudence de Villiers Fund			957		(20)		937
Children In Need		Fund		33,320	(32,095)		1,225
Warm Spaces				4,290	(4,292)	2
Devon ICS				65,187	(65,276)	89
Kernow ICS			(110)	49,800	(49,831)	141
Open Project			23,806			(23,806)
Young Devon In-Reach				20,000	(8,981)		11,019
Big Lottery Fund			228	243,577	(243,909)	104
Tudor Trust				33,334	(33,338)	4
Victim Support				20,000	(20,040)	40
Clothworkers			1,840		(1,847)	7
NHS Charities	Together
COMF			15,518	6,050	(21,560)	(8)
MOJ LGBT IDVA			49,950	7,950	(52,650)	150	5,400
Norman Family	Charitable
Trust			1,000		(1,002)
LGBT Consortium
Helplines				4,641	(4,641)
Garfield Weston				30,000	(6,861)		23,139
Health Education		Peers
Supporters				21,970	(9,098)		12,872
Cornwall College		Hub		20,000			20,000
Total restricted	funds		93,189	560,119	(555,441)	(23,275)	74,592
Total funds			340,039	673,577	(696,684)		316,932

			Balance at				Balance at	Balance at
			1 April	Incoming	Resources		31 March
			2021	resources	expended	Transfers	2022
			6	6	6	6	6
Unrestricted funds
General
Unrestricted income fund			55,852	90,182	(26,199)	(32,985)	86,850
YAY			20,205			(20,205)
			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
Prompt Action	(DCC)		1,650			(1,650)
Prudence de Villiers Fund			972		(15)			957
Children In Need		Fund	11,656		(12,529)	873
Devon ICS				64,098	(64,146)	48
Kernow ICS				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
Tudor Trust Wellbeing			2,000		(1,931)	(69)
Big Lottery Server		and
Database Depreciation			2,822		(2,822)
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
LGBT Consortium
Helplines				1,000	(14,938)	13,938
Total restricted	funds		23,187	561,368	(504,556)	13,190	93	189
Total funds			215,244	551,55~	~535,75~1		340,039

					Total funds
		Unrestricted	funds	Restricted	at 31 March
		General 6	Designated 6	fundsf	2022 6
Tangible	fixed assets	734		261	995
Current	assets	96,420	160,000	92,928	349,348
Current	liabilities	(10,304)			(10,304)
Total net assets		86,850	160,000	93,189	340,039