Annual Report and Financial Statements for the Year Ended 30 September 2022
Befriended
Charity registration number: 1175623
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
BEFRIENDED
CONTENTS
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 to 18 |
BEFRIENDED
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees Rev William Kemp Stuart Millar Gail Millar Elizabeth Lamont (resigned 17 January 2022) Diane Watts Nicholas Baldwin David Chewter Janice Gott (resigned 17 January 2022) Mr George Baxter (appointed 18 July 2022) Deborah Miarkowska (appointed 18 July 2022) Charity Registration 1175623 Number Principal Office Spiresview 9 Maude Singer Way Hurstpierpoint West Sussex BN6 9GF Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing Kent ME19 4JQ
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BEFRIENDED
TRUSTEES' REPORT
The trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2022.
Structure, governance and management
Nature of governing document
The charity was established as a Charitable Incorporated Organisation on 8 November 2017.
Recruitment and appointment of trustees
The management of the charity is the responsibility of the Trustees who are co-opted by the existing trustees.
Every Trustee must:
a. Have a faith in the Lord Jesus Christ
b. Be over 16 years old
There must be a minimum of 3 Trustees and a maximum of 12.
Organisational structure
Befriended is governed by the board of Trustees.
Decisions involving the day to day management of the charity are made by the Chief Excecutive, Gail Millar. All other decision making is undertaken by the trustees at Bi-monthly meetings.
Risk management
The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Objectives and activities
Objects and aims
The objects of the charity are to:
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Advance the Christian faith
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To promote social inclusion for the public benefit by preventing people from becoming socially exduded, relieving the needs of those people who are socially excluded and assisting them to integrate into society through a befriending/care service.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
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BEFRIENDED
TRUSTEES' REPORT (CONTINUED)
Achievements and performance
Coronation Champion Awarded to Befriended
Befriended Trustees are delighted to share news of Gail Millar - CEO of Befriended being crowned a Coronation Champion in recognition for the work and impact Befriended has made in the community. Thousands of people from all over the UK were nominated and from these nominations, 500 people were hand-picked by a judging panel of which Gail and Befriended was one of them. The award was presented by King Charles III and Queen Camilla in May 2023.
A Year of Development at Befriended
Following the appointment of a Chief Executive in April 2021 which not only led to the reshaping of Befriended but the enlarging of its vision.
The key strategy and aim for 2021/2022 was to address health and wellbeing, spiritual care and rebuilding social confidence in our older people.
We achieved this through launching a number of new initiatives during 2021/2022
Befriended Monthly Tea Parties
On the first Sunday of each month in partnership with Gateway Baptist Church, Befriended hosts a tea party in Burgess Hill for older people living in Mid Sussex. It is well attended by our volunteers who bring their clients, as well as friends of clients. We have a regular attendance of 50-60 older people. The programme of the afternoon consists of regular activities such as a quiz, birthday basket, an interview and a full afternoon tea followed by different entertainment each month. The tea parties are loved and appreciated by all who attend.
A letter from a tea party guest
Dearest El, T and I want to thank you for taking us to the tea party today. For us to be treated with so much respect, friendship and love was surely amazing, truthfully we have never ever experienced such happiness and love by people who don’t even know us. It was wonderful and if it hadn’t been for you coming into our lives we would never ever had this wonderful feeling. T really enjoyed it and I’m looking forward to going again. Also please thank Gail and Stuart also, they are amazing people, caring for others, it was beautiful to see. Love I and T
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BEFRIENDED
TRUSTEES' REPORT (CONTINUED)
Befriended Chaplaincy
November 2021 saw the commissioning of four Anna Chaplains. The chaplains were licenced by Bishop Ruth Bushyager who is the new Patron of Befriended. The chaplains are licenced to take services and to offer spiritual care and guidance to older people in Mid Sussex.
In November we began our monthly services in a number of care/residential homes. We have over 50 attendees across all the homes. A number of our clients appreciate a visit to their own home to talk about their faith, ask for prayer or communion.
Special events
An evening with Befriended
Befriended invited clients, volunteers, church leaders, partners and supporters to hear news, information and the growing vision of Befriended. The event was very well attended and included the licencing of the Anna Chaplains. Special guests were Debbie Thrower (founder of Anna Chaplaincy), Rev Bishop Ruth Bushyager (Patron of Befriended), various dignitaries and local leaders.
Queens Platinum Jubilee Celebration
A wonderful vibrant event full of fun, smiles, activity and food. The afternoon included all the special Jubilee food including individual platinum Jubilee trifles, lots of music and dancing. Over 70 people attended our jubilee event.
Acts of kindness
Christmas 2021 we delivered 180 Christmas in a bag to our clients and older people who had been referred to us by neighbours. Our bags consisted of everything needed to enjoy a very happy Christmas apart from the Roast Turkey Dinner.
April 2022 we delivered 163 Easter in a basket consisting of cakes, easter eggs, a card and a gift. This project was in partnership with Age UK.
Bereavement support
Befriended offers bereavement support through the Bereavement Journey Course which is a 5 week course with an optional 6[th] week, as well as individual support. People are referred to our bereavement support from family members, churches and local GP surgeries. During 2021/2022 we have supported over 50 people on their bereavement journey. All of our attendees are given a copy of Grief Conversations co-authored by CEO of Befriended.
One of the many letters in response to the bereavement support: Hello G
I hope you are well and thank you for the copy of your book. I am in the process of trying to arrange for M’s ashes to be placed in the memorial garden as Ms sister has had his ashes at her house since he died. Before attending the course I could not even consider doing something with his ashes. I was paralysed in my grief and did not think I would ever imagine smiling again let alone thinking about the future. I'm trying to get out more and enjoy the days when the sun is out. I want to thank you again for the course as I really
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BEFRIENDED
TRUSTEES' REPORT (CONTINUED)
think it has put me on the path of being able to move on without feeling that I can't include M in my thoughts and conversations. I especially enjoyed the last week where I realised that I still do have a faith and have buried it for all the years I have been with M. Thank you for praying for me, I believe I am on a new path now. Thankyou again for letting me join the group and for all you do. Debbie
Befriended Balance
We carried out a six-week pilot of Befriended Balance in May and due to its huge success it has continued. Our Balance classes are aimed at improving strength, stamina, confidence and movement. We do this through a variety of exercises and movement to music either standing sitting or leaning on a chair. All our classes include Psalms and stretches – relaxation stretches to the Psalms followed by refreshments and social time. All our classes are led by a fully qualified instructor.
E has regularly attended the classes and found them to be hugely beneficial in regaining the use of her arm having suffered a stroke.
J says “ I love coming to befriended balance, I have not done exercise for years and never thought I would again but I now find myself less breathless and doing some of the exercises at home.”
D says “Befriended balance has given me confidence to not only attend the class each week but also to attend other Befriended activities.”
Volunteers
One hour can change a life. Befriended could and would not function without our amazing volunteers. Our volunteer base has grown due to all the different initiatives we now offer. We have volunteers who help at our tea parties, chaplaincy, balance classes as well as befriending. Our ‘one hour can change a life’ campaign has been successful in bringing new volunteers. All our volunteers are DBS checked, have training and safeguarding training.
Three of our amazing volunteers at our tea parties
Sue
I have benefitted so much being a part of Befriended especially during lock down as a telephone befriender. I was living alone and found myself very lonely and on furlough. I have no family nearby and have not made any connections near where I live so I felt so isolated. I had heard about Befriended and thought I have the time so I could phone someone who also might be lonely. This proved to be a life line for me especially during the first lockdown. It was hard at first especially as I did not know anything about the lady
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BEFRIENDED TRUSTEES' REPORT (CONTINUED)
I was given to chat to. BUT I then got to meet her at Christmas when I took her Christmas in a bag to her which has now taken our friendship to another level. Not only did our telephone friendship become much better but also we have have now gone out for walks and coffee together.
Ian
I would also like to say thank you for the opportunity you have provided at Befriended, and the support and advice you have given throughout; I think Michael and I have both benefited from the friendship, despite the recent restrictions of the pandemic, and hopefully I have made a bit of a difference to him. Your charity certainly makes a huge difference in the community and you should both be commended for that.
Staffing
Gail Millar is the Chief Executive and in June this year increased her working hours to 30 hours a week. Gail is supported by an administrator 4 hours a week and many volunteers.
New Patron
Easter 2021 Befriended invited The Rt Revd Ruth Bushyager, Bishop of Horsham, to prayerfully consider becoming Patron of Befriended. Bishop Richard Jackson had stepped down as Patron late 2020 due to taking up the role as Bishop of Hereford. In April Bishop Ruth gladly accepted the invitation and took up the role to support, pray and promote the work of Befriended
New Trustees
We have welcomed two new trustees to the board over the last twelve months which brings talent, knowledge, and expertise to the charity board. George Baxter a retired local businessman and Deborah Miarkowska, a lecturer in change management and leadership at Brighton University.
Finances
Fundraising continues to be a significant part of the CEO’s responsibility and in 2021/2022 we were successful in getting grants from: Sussex Community Foundation Allen Lane Methodist church Mid Sussex District Council
We continue to get regular income each month from regular givers and donations.
Plans for the future
In the coming year we look to
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increase our volunteer base for our face-to-face befriending
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Introduce another Balance Class
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Establish another tea party
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Launch a community choir
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BEFRIENDED
TRUSTEES'REPORT{CONTINUED)
Statement of Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 12 May 2023 and signed on its behalf by:
Stuart Millar Trustee
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BEFRIENDED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEFRIENDED
I report to the trustees on my examination of the accounts of Befriended for the year ended 30 September 2022.
Responsibilities and basis of report
As the charity trustees of Befriended you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Befriended's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of Befriended as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
12 May 2023
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BEFRIENDED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 26,018 Expenditure on: Charitable activities 3 30,180 Total expenditure 30,180 Net (expenditure)/income (4,162) Net movement in funds (4,162) Reconciliation of funds Total funds brought forward 23,394 Total funds carried forward 10 19,232 |
Restricted funds £ 5,000 10,000 10,000 (5,000) (5,000) 10,000 5,000 |
Total 2022 £ 31,018 40,180 40,180 (9,162) (9,162) 33,394 24,232 |
Total 2021 £ 31,079 23,693 |
|---|---|---|---|
| 23,693 | |||
| 7,386 | |||
| 7,386 26,008 |
|||
| 33,394 |
The notes on pages 11 to 18 form an integral part of these financial statements. Page 9
BEFRIENDED BALANCE SHEET AS AT 30 SEPTEMBER 2022 2022 2021 Plxed assets Tanglble assets 982 982 Current assets Debtors Cash at bank and In hand 825 I,ioi 27,319 34,805 Credltor•: Amounts f•lllng due within one year Net current amets Net a••ets Funds of the ch•rfty: R•strirted income funds Restrfcted funds 5,000 10,000 Unro•trlcted Income lunds Unrestrlcted funds Trtal fundj The finandal statements on pages 9 to 18 were approved by the trustees, and authorised for Issue on 12 May 2023 and slgned on their behalf by: stuart Mlllar Twstee The notes pages 11 to 18 form an integral part of these flnancial statements. Page 10
BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Befriended meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Tangible fixed assets
Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Computer equipment
Depreciation method and rate 33% on cost
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Donations and legacies; Donations Gift aid reclaimed Grants, including capital grants; Grants |
Unrestricted funds General £ 20,493 825 4,700 26,018 |
Restricted funds £ - - 5,000 5,000 |
Total 2022 £ 20,493 825 9,700 31,018 |
Total 2021 £ 7,978 1,101 22,000 |
|---|---|---|---|---|
| 31,079 |
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
3 Expenditure on charitable activities
| Note Events Postage, printing & stationery Equipment and computer Telephone Insurance Subscriptions Sundry expenses Bank charges Independent examination Professional fees Travel Depreciation, amortisation and other similar costs Staff costs 5 |
Unrestricted funds General £ 4,029 3,683 902 421 377 288 51 90 540 754 - 982 18,063 30,180 |
Restricted funds £ - - - - - - - - - - - - 10,000 10,000 |
Total 2022 £ 4,029 3,683 902 421 377 288 51 90 540 754 - 982 28,063 40,180 |
Total 2021 £ 2,784 1,578 450 393 328 790 201 86 450 820 176 983 14,654 |
|---|---|---|---|---|
| 23,693 |
4 Trustees remuneration and expenses
Gail Millar, a trustee, received remuneration of £26,000 as CEO of the charity (2021: £11,700) and benefits in kind in the form of pension payments of £780 (2021: £351).
The accountancy practice owned by a trustee, Mr N Baldwin, provided professional services during the year amounting to £381 (2021: £70). In the year to 2020 Mr Baldwin was not a trustee.
The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
5 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Pension costs |
2022 £ 27,283 780 28,063 |
2021 £ 14,303 351 |
|---|---|---|
| 14,654 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| Staff 6 Tangible fixed assets Cost At 1 October 2021 At 30 September 2022 Depreciation At 1 October 2021 Charge for the year At 30 September 2022 Net book value At 30 September 2022 At 30 September 2021 |
2022 No. 1 Computer equipment £ 2,948 |
2021 No. 1 |
||
|---|---|---|---|---|
| Total £ 2,948 2,948 1,966 982 2,948 - 982 |
||||
| 2,948 | ||||
| 1,966 982 |
||||
| 2,948 | ||||
| - | ||||
| 982 |
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
7 Debtors
| 7 Debtors | ||
|---|---|---|
| Accrued income 8 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals |
2022 £ 825 2022 £ 2,217 330 540 3,087 |
2021 £ 1,101 |
| 2021 £ 1,943 - 450 |
||
| 2,393 |
9 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £780 (2021 - £351).
Contributions totalling £91 (2021 - £Nil) were payable to the scheme at the end of the year and are included in creditors.
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
10 Funds
| 10 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General General Funds Restricted funds Sussex Community Foundation Staff fund Total funds Unrestricted funds General General Funds Restricted funds Sussex Community Foundation Allen Lane Foundation Sussex Partnership fund (Covid) Events fund Staff fund Total funds |
Balance at 1 October 2021 £ 23,394 - 10,000 10,000 33,394 Balance at 1 October 2020 £ 20,693 1,381 2,620 1,314 - - 5,315 26,008 |
Incoming resources £ 26,018 5,000 - 5,000 31,018 Incoming resources £ 9,079 5,000 - - 2,000 15,000 22,000 31,079 |
Resources expended £ (30,180) (5,000) (5,000) (10,000) (40,180) Resources expended £ (6,378) (6,381) (2,620) (1,314) (2,000) (5,000) (17,315) (23,693) |
Balance at 30 September 2022 £ 19,232 - 5,000 |
| 5,000 | ||||
| 24,232 | ||||
| Balance at 30 September 2021 £ 23,394 - - - - 10,000 |
||||
| 10,000 | ||||
| 33,394 |
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BEFRIENDED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
11 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 22,319 (3,087) 19,232 Unrestricted funds General £ 982 24,805 (2,393) 23,394 |
Restricted funds £ 5,000 - 5,000 Restricted funds £ - 10,000 - 10,000 |
Total funds at 30 September 2022 £ 27,319 (3,087) |
|---|---|---|---|
| 24,232 | |||
| Total funds at 30 September 2021 £ 982 34,805 (2,393) |
|||
| 33,394 |
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