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2024-03-31-accounts

Page
Trustees' Annual Report 3 −10
Report of the Independent Auditors 11−13
Statement of Financial Activities 14
Statement of Financial Position 15
Statement of Cash Flows 16
Notes to the Financial Statements 17 — 28

Chair: Colin Smith (resigned18 December 2023
Andrew Wignall (appointed 18 December 2023)
Vice−Chair: Malcolm Jeavons (resigned 18 December 2023)
Hilary Karpinski (appointed 18 December 2023)
Treasurer: Andrew Wignall (resigned 18 December 2023)
Mark Horobin (appointed 12 February 2024)
Brad Barrass (resigned 7 January 2024)
Carly Harling
Godson Katoto
Christine Marshall
Oyenike Sogbein

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2024 2023
Notes
Income (and endowments) from:
Donations and legacies 2 1,165 1,165 335
Charitable activities 3 253,667 878,718 1,132,385 1,089,238
Investments 4 2,723 2,723 1,038
Other 5 7,837 7,837 6,119
Total income 265,392 878,718 1,144,410 1,096,730
Expenditure on:
Central Administration expenses 7 14,376 14,376 13,799
Charitable activities 6 127,389 923,181 1,050,570 890,761
Total expenditure 141,765 923,181 1,064,946 904,560
Net income/(expenditure) before 123,627 (44,463) 79,164 192,170
exceptional items
Exceptional items 21 (75,000) (75,000)
Net Income/(expenditure) 48,627 (44,463) 4,164 192,170
Transfer between funds 5,579 (5,579)
Other recognised gain/(losses):
(Losses) on revaluation of (133,500)
fixed assets
Net movement in funds in year 54,206 (50,042) 4,164 58,670
Reconciliation of funds
Total funds brought forward 11 621,865 55,468 677,333 688,737
Prior year adjustment (70,074)
621,865 55,468 677,333 618,663
Net movement in funds in year 54,206 (50,042) 4,164 58,670
Total funds carried forward 676,071 5,426 681,497 677,333

2024 2023
Notes £ £ £ £
Fixed Assets
Tangible assets 8 125,000 125,000
Current Assets
Debtors 9 33,877 6,499
Cash at bank and in hand 1,012,068 675,479
Current Assets 1,045,945 681,978
Creditors: amounts falling due within
one year 10 (489,448) (129,645)
Net Current Assets 556,497 552,333
Net Assets 681,497 677,333
The Funds of the charity 11,13
Designated 119,271 119,271
General Unrestricted Funds 690,300 636,094
Restricted Funds 5,426 55,468
Revaluation Reserve (133,500) (133,500)
Total Charity Funds 681,497 677,333

Notes 2024 2023
Cash flow from operating activities
Net cash provided by operating activities 22 333,866 178,749
Cash flows from investing activities:
Income from investments 2,723 1,038
Net cash received from investing activities 2,723 1,038
Change in cash and cash equivalents in the year 336,589 179,787
Cash and cash equivalents at the beginning of 675,479 495,692
the year
Cash and cash equivalents at the end of the year 23
1,012,068 675,479

2. Donations and legacies Unrestricted Restricted Total Total
Funds Funds Funds 2023
£ £ 2024 E
£
Grants and donations 1,165 1,165 335
1,165 1,165 335
3. Income from charitable activities Unrestricted Restricted Total Total
Funds Funds Funds 2023
£ £ 2024 £
£
Grants and contracts 253,667 878,718 1,132,385 1,089,238
253,667 878,718 1,132,385 1,089,238
4. Investment income Unrestricted Restricted Total Total
Funds Funds Funds 2023
£ £ 2024
£ £
Bank Interest 2,723 2,723 1,038
2,723 2,723 1,038
5. Other income Unrestricted Restricted Total Total
Funds Funds Funds 2023
2024
Other income 7,837 7,837 6,119
7,837 7,837 6,119

Unrestricted Restricted Total Total
Funds Funds Funds 2023
2024
Direct staff costs 105,990 755,508 861,498 749,623
Travel and subsistence 3,523 6,786 10,309 . 4,894
Premises costs 10,877 44,142 55,019 48,526
Depreciation of owned assets 446
Partner payments 13,500 13,500 30,750
Other support costs 6,999 103,245 110,244 56,522
127,389 923,181 1,050,570 890,761
7.
Central administration expenses
Unrestricted Restricted Total Total
Funds Funds Funds 2023
2024
Payroll and Consultancy 14,376 14,376 13,058
Miscellaneous costs 741
14,376 14,376 13,799

Furniture,
Freehold Fixtures & **Computer ** &
Land Fittings Office Total
and Equipment
Buildings
COST/VALUATION
As at 1 April 2023 125,000 679 1,108 126,787
At 31 March 2024 125,000 679 1,108 126,787
DEPRECIATION
As at 1 April 2023 679 1,108 1,787
At 31 March 2024 679 1,108 1,787
NET BOOK VALUE
At 31 March 2024 125,000 125,000
At 31 March 2023 125,000 125,000

2024 2023
Cost 275,000 275,000
Accumulated Depreciation (22,000) (16,500)
Charge for year (5,500) (5,500)
Net Book Value 247,500 253,000

9.
Debtors
2024 2023
Trade debtors 9,075 250
Prepayments 9,676 5,499
Other debtors and accrued income 15,126 750
33,877 6,499
10. Creditors — amounts falling due within 1 year
2024 2023
Deferred income 390,454 96,545
Other creditors 2,309 15,181
Other taxes and social security 13,815 10,646
Accruals 82,870 7,273
489,448 129,645

Movements in funds
Balances Balances
brought carried
Forward Income Expenditure Transfers forward
E E E E E
Unrestricted Funds
Designated:
Contractual
Commitment Reserve 119.271 119.271
Revaluation Reserve (133,500) (133,500)
General 636.094 265.392 (216,765) 5,579 690,300
Total 621,865 265,392 (216,765) 5,579 676,071
Restricted Funds
British Gas Trust 22,090 115,862 (138,279) 327
MASDAP 312,230 (302,880) (9,350)
CADB Tier Three 32,589 174,758 (201,921) 5,426
Help through 789 13,000 (13,851) 62
Hardship
CitA Energy 27,125 (27,670) 545
Immigration 8,000 (8,635) 635
Food Aware 584 (1,803) 1,219
Trusell Trust 36,089 (36,429) 340
CitA Pot Two 22,750 (22,741) (9)
Help to Claim 168,320 (168,972) 652
55,468 878,718 (923,181) (5,579) 5,426

2024 2023
£ £
Wages and salaries 790,142 691,154
Social security costs 58,266 50,331
Pension 13,090 8,137
861,498 618,752

Unrestricted Restricted Total Total
funds funds funds 2023
£ £ £ £
Fixed assets 125,000 125,000 125,000
Net current assets 551,071 5,426 556,497 552,333
676,071 5,426 681,497 677,333

2024 2023
£ £
Auditor's remuneration 5,550 5,700
5,550 5,700

2024 2023
£ £
Net Income for the year 4,164 58,670
Adjustments for:
Depreciation charges 446
Loss on revaluation 133,500
Income from investments (2,723) (1,038)
(Increase)/Decrease in debtors (27,377) 45,891
Increase/Decrease in creditors 359,802 (58,720)
333,866 178,749
23.
Analysis of cash and cash equivalents
2024 2023
£ £
Cash at bank and in hand 1,012,068 675,479

Unrestricted Restricted Total
Funds Funds
£ £ £
Income (and endowments) from:
Donations and legacies 335 335
Charitable activities 225,534 863,704 1,089,238
Investments
1,038 1,038
Other
6,119 6,119
Total income 233,026 863,704 1,096,730
Expenditure on:
Central administration expenses 13,799 13,799
Charitable activities 72,030 818,731 890,761
Total expenditure 85,829 818,731 904,560
Net income for year 147,197 44,973 192,170
Transfers between funds (10,495) 10,495
Other recognised gains / (losses):
(Losses) on revaluation of fixed assets (135,000) (135,000)
Net movement in funds 3,202 55,468 58,670

Unrestricted Restricted Total
Funds Funds
£ £ £
Reconciliation of funds
Total funds brought forward 688,737 688,737
Prior year adjustment (70,074) (70,074)
Total funds brought forward (restated) 618,663 618,663
Net movements in funds in year 3,302 55,468 58,670
Total funds carried forward 621,865 55,468 677,333