2020-11-30-accounts - ARC Healthcare Southwest

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Trustees Report		1 to 9
Reference and Administrative	Details
Statement ofTrustees' Responsibilities		10
Independent Examiner's Report
Statement of Financial Activities		12to 13
Balance Sheet		14to 15
Statement ofCash Flows		16
Notes to the Financial Statements		17to 28

				Unrestricted	Restricted	Total
				funds	funds	2020
			Note		K	E
Income and Endowments		from:
Donations and legacies				45,141	105,212	150,353
Other trading activities				660,860		660,860
Investment income				24,049		24,049
Total Income				730,050	105,212	835,262
Expenditure on:
Raising funds				(4,475)		(4,475)
Charitable activities				(780,828)	(131,782)	(912,610)
Total Expenditure				(785,303)	(131,782)	(917,085)
Net expenditure				(55,253)	(26,570)	(81,823)
Transfers between	funds			890,699	(890,699)
Net movement in funds				835,446	(917,269)	(81,823)
Reconciliation of	funds
Total funds brought	forward			192,980	939,189	1,132,169
Total funds carried	forward		16	1,028,426	21,920	1,050,346

				Unrestricted
				funds
					Restricted	Total
				General	funds	2019
			Note		F	E
Income and Endowments		from:
Donations and legacies				272,837	319,280	592,117
Other trading activities				159,370		159,370
Other income				10,500		10,500
Total Income				442,707	319,280	761,987
Expenditure on:
Raising funds					(2,106)	(2,106)
Charitable activities				(129,921)	(624,079)	(754,000)
Total Expenditure				(129,921)	(626,185)	(756,106)
Net income/(expenditure)				312,786	(306,905)	5,881
Transfers between	funds			7,288	(7,288)
Net movement in funds				320,074	(314,193)	5,881
Reconciliation of	funds
Total funds brought	forward			(127,094)	1,253,382	1,126,288
Total funds carried	forward		16	192,980	939,189	1,132,169

30 November	2	020
				2020	2019
			Note	F	F
Fixed assets
Tangible assets			10	249,547	241,396
Current assets
Debtors				806,491	843,706
Cash at bank and	in hand			83,594	89,731
				890,085	933,437
Creditors: Amounts		falling due within one year	12	(75,152)	(42,664)
Net current assets				814,933	890,773
Total assets less	current liabilities			1,064,480	1,132,169
Creditors: Amounts		falling due after more than one year	13	(14,134)
Net assets				1,050,346	1,132,169
Funds ofthe charity:
Restricted funds				21,920	939,189
Unrestricted income		funds
Unrestricted funds				1,028,426	192,980
Total funds			16	1,050,346	1,132,169

Year Ended 30 November 2020
			2020	2019
		Note	E	E
Cash flows from operating activities
Net cash (expenditure)/income			(81,823)	5,881
Adjustments to cash flows from non-cash	items
Depreciation			22,129	22,086
Investment income			(24,049)	(10,500)
Profit on disposal oftangible fixed assets			(5,856)	(7,917)
			(89,599)	9,550
Working capital adjustments
Decrease/(increase) in debtors		11	37,215	(85,227)
Increase/(decrease) in creditors		12	33,366	(41,551)
(Decrease)/increase in deferred income		13	(5,118)	5,118
Net cash flows from operating activities			(24,136	(112,110)
Cash flows from investing activities
Interest receivable and similar income			24,049	10,500
Purchase of tangible fixed assets		10	(144,223)	(10,869)
Sale of tangible fixed assets			119,799	41,673
Net cash flows from investing activities			(375)	41,304
Cash flows from financing activities
Repayment of capital element offinance leases and HP
contracts		14	18,374
Net decrease in cash and cash equivalents			(6,137)	(70,806)
Cash and cash equivalents at 1 December 2019			89,731	160,537
Cash and cash equivalents at 30 November	2020		83,594	89,731

estimated residual valu	e, over their expected	useful economic life as follows:
Asset class		Depreciation	method	and rate
BoatsNessels		Over 15years	straight	line
Motor Vehicles		25'/o reducing	balance	basis
The ARC development	costs	Over 15years	straight	line
Office equipment		20'/0 reducing	balance	basis
Boat equipment		15'/o reducing	balance	basis

2	Income from donations	Income from donations	Income from donations	Income from donations	and	and	legacies
							Unrestricted	Restricted	Total	Total
							funds	fundsf	2020 E	2019 E
Donations and			legacies;
	Appeals and		donations				29,154		29,154	261,902
Grants,		including		capital grants;
	Government		grants				15,987		15,987	319,280
	Grants	- other		agencies				105,212	105,212	10,935
							45,141	105,212	150,353	592,117
3	Income from other trading					activities
								Unrestricted	Total	Total
								funds	2020	2019
								f.
Trading		income;
	Other	trading		income				660,860	660,860	159,370
								660,860	660,860	159,370
4	Expenditure			on raising	funds

			Unrestricted	Total	Total
			funds	2020	2019
				E	f.
Fund	raising	activities	4,475	4,475	2,106

5 Expenditure on cha	ritabl	e activ	ities
			Unrestricted	Restricted	Total	Total
			funds	funds	2020	2019
			E	E	E	E
Boat and counsellor costs			65,459	24,089	89,548	93,527
Employment and other	staff costs		538,389	85,066	623,455	471,670
T raining			12,312		12,312	17,505
Staff welfare			541		541	292
Recruitment and HR costs			1,814	1,500	3,314	3,314
Rent			72,438	3,000	75,438	44,224
Rates						204
Light, power and heating			1,843		1,843	10
Insurance			12,309	2,500	14,809	16,940
Other office expenses			3,791		3,791	2,642
ITsoftware and consumables			8,690	2,500	11,190	9,661
Telephone and internet			4,325		4,325	2,984
Equipment hire			1,114		1,114	13,162
Repairs and maintenance			6,349	490	6,839	4,790
Subscriptions and donations			1,918		1,918	1,983
Advertising and marketing			7,266		7,266	13,886
Accountancy and bookkeeping			17,597		17,597	18,798
Printing, postage and stationery			1,817	449	2,266	3,481
Sundry expenses			2,465		2,465	4,003
Motor and travel expenses			8,234	2,833	11,067	9,159
Legal and professional	fees		2,327	1,120	3,447	6,621
Interest payable			1,072		1,072	209
Depreciation oftangible	fixed
assets			15,460	6,668	22,128	22,086
Bank charges			346		346	376
Profit on disposal oftangible		fixed
assets			(7,423)	1,567	(5,856)	(7,917)
Entertainment			375		375	390
			780,828	131,782	912,610	754,000

							2020	2019
								E
Profit	on	disposal	of	tangible	fixed	assets	(5,856)	(7,917)

8 Staff costs The aggregate payroll costs were as follows:
	2020	2019
	E	F
Staff costs during the year were:
Wages and salaries	566,992	432,043
Social security costs	44,334	32,459
Pension costs	12,129	7,168
	623,455	471,670

2020	2019
No	No
29	26

10Tangible fixe	d assets	d assets
	Furniture				The ARC
		and	Motor	Boats I	development
	equipment		vehicles	Vessels f	costs F	Total F
Cost
At 1 December 2019		21,594	9,698	148,223	100,024	279,539
Additions		5,240	37,696	101,287		144,223
Disposals			(5,750)	(128,997)		(134,747)
At 30 November
2020		26,834	41,644	120,513	100,024	289,015
Depreciation
At 1 December 2019		5,047	3,166	23,262	6,668	38,143
Charge for the year		3,637	9,979	1,845	6,668	22,129
Eliminated on
disposals			(1,439)	(19,365)		(20,804)
At 30 November
2020		8,684	11,706	5,742	13,336	39,468
Net book value
At 30 November
2020		18,150	29,938	114,771	86,688	249,547
At 30 November
2019		16,547	6,532	124,961	93,356	241,396
11 Debtors
					2020	2019
					E	f.
Trade debtors					800	27,496
Due from related	undertakings				783,505	801,755
Prepayments					1,725	2,721
Accrued income					20,227	11,522
Other debtors					234	212
					806,491	843,706

12Creditors:	amounts falling due within one year
		2020	2019
Trade creditors		13,606	23,794
Hire purchase	and finance leases	4,240
Other taxation	and social security	40,915	9,752
Pension scheme creditor		2,503
Accruals		13,888	4,000
Deferred income			5,118
		75,152	42,664

	2020	2019
	K	F
Other
Within one year	4,658	3,121
Between one and five years	11,875
	16,533	3,121

16Funds
				Balance at				Balance at
								30
				December	Incoming	Resources		November
				2019	resources	expended	Transfers	2020
				F	F	F	F	F
Unrestricted	funds
General
Unrestricted	income		fund	192,980	730,050	(785,303)	890,699	1,028,426
Restricted funds
LIBOR				845,857		(44,102)	(801,755)
G999					15,000	(15,000)
Clothworks				37,334	2,280	(2,666)	(36,948)
Garfield Weston				55,998		(4,002)	(51,996)
Lottery Community Fund			Grant		65,000	(46,414)		18,586
Invictus G999					10,000	(6,666)		3,334
ESC Fund					7,932	(7,932)
RYA Foundation					5,000	(5,000)
Total restricted		funds		939,189	105,212	(131,782)	(890,699)	21,920
Total funds				1,132,169	835,262	(917,085)		1,050,346
				Balance at				Balance at
				1				30
				December	Incoming	Resources		November
				2018	resources	expended	Transfers	2019
				F	F	F	F	E
Unrestricted	funds
General
Unrestricted	income		fund	(127,094)	442,707	(129,921)	7,288	192,980
Restricted funds
LIBOR				1,136,114	319,280	(609,537)		845,857
Clothworks				40,000		(2,666)		37,334
Garfield Weston				60,000		(4,002)		55,998
Lottery Community			Grant
Fund				7,288			(7,288)
Crimebeat				9,980		(9,980)
Total restricted		funds		1,253,382	319,280	(626,185)	(7,288)	939,189

17Analysis of net assets between funds
	Unrestricted	Restricted
	funds	funds	Total funds
30 November 2020			E
Tangible fixed assets	249,547		249,547
Current assets	868,165	21,920	890,085
Current liabilities	(75,152)		(75,152)
Non-current liabilities	(14,134)		(14,134)
Total net assets	1,028,426	21,920	1,050,346
	Unrestricted	Restricted
	funds	funds	Total funds
30 November 2019	f.	E	E
Tangible fixed assets	107,997	133,399	241,396
Current assets	127,647	805,790	933,437
Current liabilities	(42,664)		(42,664)
Total net assets	192,980	939,189	1,132,169